Registered charity number: 522572
SCOUTSCYMRU
REPORT OF THE TRUSTEES AND
FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SCOUTSCYMRU
CONTENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Trustees, Report
1-16
Independent Auditorfs Report
17-19
Statement of Financial Activitie5
20
Balance Sheet
21
Statement of Cash Flows
22
Notes to the Financial Statements
23-37

scoLrrscYMRU
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are pleased to present their annual report together wlth the flnancial statements of the charity for
the year ending 31 March 2025. The Trustees, report and flnancial statements should be read in conjunction with
the Scoutscymru Impact Report 2024125.
The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charitie5: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (l January 2019).
OBJEcfivES. AcfiviTIES. ACHIEVEMENTS AND FUTURE PLAN5
Scoutscymru is a not for profit organisation which works to support the provision of the Scout Youth Programme
within Wale5 and improve the quality of its delivery. It facilitates discussions that relate specifically to issues that
face Scouting in Wales, including the rural nature of the country, its language, and the opportunities for adventure,
outdoor activities and training. In addition, it provides an interface for discussion with the Welsh Government and
other all-wales organisations representing the voluntary sector and, in particular, the youth seryices.
Our current vision is that by 2026 Scout5Cymru will have prepared more young people with skllls for life,
supported by engaging Leaders, delivering an inspiring programme. We will be growing, more inclusive, shaped by
young people, and play a full part in cohesive communities and the vibrant culture of Wales.
Scouting exists to actively engage and support young people in their personal development, empowering them to
make a F)OSitive contribution to society.
As Scouts we a￿ guided by these value5:
Integrity- We act with integrity: we are honest, trustworthy and loyal.
Respect- We have self-respect and respect for others.
Care- We support other5 and take care of the world in which we live.
Belief - We explore our faiths, beliets and attitudes.
Co-operation - We make a positive difference; we cooperate with others and make friends.
Our current strategic objertives and outcomes are as follows. As a movement we aim to:
Grow
KPI: Ensure that 90% of existing Scoutscymru Groups are complete with each Section containing
more than 12 young people
KPI: Increase young people in Scoutscymru by 2.5% per annum over 2018 baseline
Become more inclusive
KPI: 90% of members undertake the inclusivity self-assessment at the relevant level and prioritise
actions to move to "green"
Become more "youth shaped"
KPI: 80% of young people shape their Scouting by attending the relevant Section Group, District
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 termly
programme
To achieve our current strategic objectives, the delivery of all annual plans across Scoutscymru focu5 on the
following three pillars, thereby contributing to the seven goals of the Well-being of Future Generations (Wale51 Act
2015, in partnership with each local authority Public Service Board:
Programme- A fun, enjoyable, high quality programme consistently delivered and aided by simple (digitall
tools
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SCOUTSCYMRU
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
People- More, well trained, better supported and motivated adult volunteers from different backgrounds
Perception - Scouting is clearly understood, more vlslble, trusted, respected and wldely seen as playing a
key role in toda¢s society.
When analysing Scoutscymru's expenditure on charitable activities, the Trustees came to an understanding that it
would be misleading to try to analyse the expenditure expended on charitable activities under the four strategic
objectives as described above. Many of the actions and activities that deliver the strategic objectives are led and
delivered by volunteer5 and therefore incur proportionately less financial expenditure than those activities
delivered by Scoutscymru's salaried staff. To analyse the expenditure on charitable activities under the four
strategic objectives would therefore materially distort the presentation of the importance of some of those
objectives. Instead, the Trustees considerthat the followingfive headings used to analyse expenditure on charitable
activities provide a more meaningful and appropriate explanation of Scoutscymru's spending priorities.
AduFt Support and Tralnlng
Programmes and activities to support adult volunteer5.
Development of Scouting
Activities to grow the Scout Movement in Wales, including raising the profile of Scouting at Welsh Government,
corporate and community levels. Development of Scouting expenditure also includes grants paid from the
Scoutscymru Grant Fund.
The Scoutscymru Grants Fund is designed to help support and develop Scouting in Wales. The fund is overseen by
the Finances and Resource5 committee who meet three times a year to consider applications. The Grant Fund
considers appllcatlons which meet the criteria forthe following sub-funds:
New Section Fund - to support new Squirrel, Beaver, Cub, Scout, Explorer or Scout Network sections
opening within Wales.
Inclusive Scouting Fund-to support projects that aim to improve diversity within Scouting in Wales.
Capital & Equipment Fund - aims to support Groups, Districts or Areas within Wales with signlflcant
capital or equlpment purchases.
Adult Support Fund- aims to fund projects helping with the recruitment, induction, training and
retention of adult volunteers.
Small Grants Fund- designed to provide young people with the experience of completing a grant
application and presenting their proposal.
Youth Programme and Activities
The provision of training, activities and awards at a national level that could not easily be delivered at a local level.
Support and Servlces to Scouting in Wales
Activities to provide management support to Areas and Districts. forumsforthe exchange of ideas and best practi
for the delivery of the Scout Programme within Wales, and a central source of selected training materia15, Welsh
translations and insignia.
This period saw the team support the Movement in Wales with the launch and rollout of the new volunteering
System and process focused on improving the volunteer experience through a new streamlined digital membership
system, a revised volunteering joining journey, and a shift to flexible, team-based volunteering Structure, all
supported by new training and reduced admin tasks.
On 18 April 2024, The Scout Association, (TSA) responded to the concerns raised by HM Coroner in the Prevention
of Future Deaths IPFDI Report issued following the inquest into the death of Ben Leonard. Within that response the
TSA set out 24 specific commitments. Throughout 2024125, Scoutscymru has supported the seniorvolunteerteam
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SCOltrscYMRU
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
in Wales with the delivery of the associated changes required to meetthese specific commitments a comprehensive
programme of work creating a stronger culture of safety going forward. Further details on the commitments can
be found on the TSA website.
Scoutscymru Actlvlty Teams & Mountsln TraInIn￿ResIdentIal Centres
Scoutscymru provides accommodation and training facilities run by Scout Volunteers ft)r the benefit of the Scout
Movement, to enable young people and volunteers the opportunity to enjoy the beauty and challenges of the
mountains and waterways of Wales with the security of competent leadership and the provision of relevant
accommodatlon.
Scoutscymru has a team of eXperIen￿d and trained volunteerswho provide mountain leadership including training
and quallfications, water activities, including sailing and paddle sports and Bush craft artivitie5 through Bushscouts
Cymru.
These activities are provided at a national level that all members of Scoutlng In Wales can participate in with the
opportunity to become proficient and qualified in the relevant actSvity.
Full details of the specific objectives, actlvlties, achlevements and future plans within these c05t headings are set
out in Appendix A
Governance and leadership:
The Board has carried out its business in accordance with the governance and management of a registered charity.
It has dealt with the financial and audited accounts, the management of pollcies for marketing, fundraising,
mana8in8 Its properties and ensuring sound employment praCti￿S.
The Board has approved annual business plans and supported the Chief Volunteer Wales and Chief Executive in
meeting the responsibilities of their role.
Future Plans
The Skills for Life strategy set out by The Scout Association, which defined the strategic objectives and KPIS ends in
December 2025. In preparation for the development of the new strategy, Scoutscymru commissioned its first
national project focused on listening to young people about their Scouting experlences in Wales. It is our intention
to adopt the co-design approaches and incorporate the recommendations as we begin to shape the new strategy
beyond 2025.
As we look to the year ahead, we will be focused on five key areas:
Strengthen volunteer support and recruitment
Champion youth Vol￿ and achievement
Grow our profile and influence in Wales
Ensure strong governance and financial resilience
Expand adventurous, inclusive opportunities for young people
These five keyareas will ensure we are on strong footings as we welcome our new Chief Volunteer and looktowards
new strategy launch in January 2026.
FINANCIAL REVIEW
The Financial Review should be read in conjunction with the financial statements on pages 20 to 37. The accounts
brin8 together the activities of Scoutscymru, the Scoutscymru Water Artivities Team {"SWAf'}, Yr Hafod Scout
Centre (which includes the Hafod Training Team), Cornel Scout Centre and Bushscout Cymru.
SWAT, Bushscout Cymru, Hafod Training Centre and Cornel Scout Centre alm to be self-funding through fees for
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SCOUTSCYMRU
REPORT OF THETRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
actlvltles, trainlng courses and accommodation. Scoutscymru's core attivities are funded through membership
subscriptions and investment income.
Income and expenditure are summarlsed In the Statement of Financial Activities on page 20 of the accounts and
analysed in detail in the notes to the financial statement5. The allocation of support Costs is reviewed annually.
In the financial year the￿ was an unrestricted surplus of £13,327 (2024: surplus of £12,722) before gains/{lossesl
on Investments in unrestrlcted funds. This surplus is after the receipt of voluntary and investment income, funding
and 8overnance costs and the net cost of charitable activities. Central activities resulted in an operating deficit
before any transfers of £8,39012024: surplus of £15,417). The SWAT and Bushscout teams, mountain tralnlng and
residential centres generated a surplus before any transfers of £35,333 {2024: surplus of £1,321).
As shown in Note 3, gross income has decreased since last year with the main decrease bein8 in Youth Programme
& Activities.
Youth Programme & Activities decreased asthe previousyear income included participant fees received from those
attending the World Scout Jamboree 2023 in South Korea.
The Actlvity Teams, mountain training and residential centres income also increased as they continued to return
to normal operational levels and increase the number of activities and events on offer.
As detailed in Note 6, gross expenditure has also decreased compared to 2023/24. The main factor contribLrting to
this decrease in expenditure compared to the previous year include:
The World Scout Jamboree 2023 took place in South Korea and so all payments for the participants to
attend were expensed durlng the previous financial year.
The Trustees consider the results for the year to be satisfactory and expected to make a deficlt for the year before
gains/{lossesl on Investments.
Investments
Scoutscymru's Investments and risk profile are reviewed on an annual basis. The investment portfolio is managed
by RBC Brewin Dolphin. Details of the portfolio are shown in Note 11. The investment portfolio had a net loss of
£11,478 and closing marketvalue of £386k during 2024125 in line with the wider investment market. This compared
to an opening market value of £401k and a net gain of £28,423 during 2023/24.
Recognisin8 investment5 are held with a view for longer-temi performance, the Trustees a￿ currently satisfied
with the performance of the portfolio. At June 2025 the market value of the portfolio stood at £398k.
Reserves Policy
The level of reserves is reviewed annually by the Trustees. The Trustees are of the opinion that Scoutscymru needs
to maintaln an adequate level of reserrfes to maintain the continuity of services associated with the provision and
development of Scouting in Wales. During 2021122 the Trustees, following the example set by The Scout
Association, increased the level of general reserves they consider it appropriate to maintain from 6 months up to
12 months current revenue expenditure. Significant capital and revenue projects will be funded by setting aside
appropriate amounts into designated funds.
The reserves are stated in note 18 of the financial statements as detailed on page 35. At the balance sheet date
the free reserves (being the general funds of Scoutscymru, less Tangible Fixed Assets) stood at £710,349 (2024:
£713,613). Total expenditure for 2024125, excluding the "Other Direct Costs" expenditure caption for Youth
Programme and Activities (which are always run on a paid attendance basis and so can be excluded) was £731,180.
Free reserves therefore stood at just under 12 months of revenue expenditure meanin8 Scoutscymru is in a
relatively stable financial position.
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SCOUTSCYMRU
REPORT OF THE TRUSTEES
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It is essential that Scoutscymru acts prudently to ensure that it can continue to support and develop Scouting in
Wales for the foreseeable future to ensure its activities are sustainable. When setting a budget for a "normal"
flnancial year the Trustees are of the view that at an operational level Scoutscymru should break-even, and only
expenditure on approved short-term projects will be allowed to create a deficit for a year. The 2025126 budget has
an operational surplus of £7.7k for the year.
Assets
Fixed assets comprise freehold property used as accommodation and training centres, fixtures, fittings and
equipment, Structural improvements and investments. Current assets comprise stock, debtors and cash at bank
and in hand.
Availability of Funds
The assets in the form of cash and stocks and shares are sufficient to fulfil obli8ations.
AUDITORS
At the Annual General Meeting, Azets Audit servI￿s were reappointed as external auditors.
VOLUNTEERING
Scoutscymru achieves its objectives through the work of 4,61812024: 4,735) adult volunteers working in some 271
(2024: 2781 communities to support the development of 13,817 {2024: 14,0611 young people of Wales through the
Scout programme (based on our most recent January 2024 census data). Adult volunteers work directly with the
youth membership as leaders and are supported by volunteer managers, trustees and other supporters.
All Trustees of Scoutscymru are volunteers, including the Chief Volunteer, Youth Lead Volunteer the Chair and the
Treasurer. The Scout programme in Wales and the associated All Wales events are led by volunteers who have
many yearsof experience and specialist training. Volunteerswith such experience and training enable Scoutscymru
to offer a wide range of water and land activity training events for both adults and young people.
To support its adult volunteers Scoutscymru along with The Scout Association provides comprehensive induction,
leadership and management training, delivered byteams of skilled volunteer trainers. Scout5Cymru endeavours to
increase the number of volunteers available so that it can fulfil the demands of young people for the adventure
that Scouting offers.
Scoutscymru is indebted to all volunteers in Scouting who give so generously of their time and skills; without their
dedication the adventure of Scouting would not happen.
STRucfuRE. GOVERNANCE AND MANAGEMENT
Scoutscymru was formed in 1925 in recognition of the need for the Scout Movement to identify with the Welsh
nation. Scout5Cymru is an autonomous, not-for-profit organisation registered as a charity on 24 February 1964
{charity number 5225721. Scouting in Wales is represented within the UK Scout Association through the Chief
Volunteer for Wales, a Senior volunteer appointment. The charity is governed by the Scout Association's Royal
Charter originally dated 4 January 1912 with the latest amendment being dated 19 July 1991 and operates under
its own constitution within the Policy. Organisation and Rules of The 5coLrt Association.
The report and accounts cover the activities directty controlled by Scoutscymru. The activities of Scout Areas,
Districts and Groups in Wales are not reflected in the ￿port and accounts. These bodies and Scoutscymru are
autonomous charitie5 affiliated to The Scout A550ciation that tO8ether fomi the Scout Movement in Wales.
The rnanaglng Trustees of the charlty as detailed in the constitution are the Chair of the Board of Trustees of
Scoutscymru, the Treasurer to Scoutscymru, the Secretsry (unless the Secreta ry is employed by Scoutscymru), the
Chief Volunteer for Wales, the Wales Youth Lead Volunteer, up to four members of the Scout movement in Wales
elected at Scoutscymru's Annual General Meeting I'AGM"), up to four members of the Scout movement in Wales
aged between 18 and 24 years elected at Scoutscymru's AGM, up to four Nominated/Appointed Trustees, along
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SCOLrfscYMRU
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
with any Co-opted Trustees. The number of Nominated/Appointed and Co-opted Trustees together cannot exceed
the number of Elected Trustees. The names of the Trustees who served during the year are shown on page 7.
Induction and training of Trustees includes the provision of relevant Charity Commission publications and relevant
training throughout the year. All Trustee roles are voluntary and unpaid.
The Board of Trustees meets at least three times a year. The day to day running of the charity is delegated by the
Trustees to Committees and to the Chief Executive. The Committees in operation during 2024125 were..
Finance and Resources
Nominations and Governance
Cornel Scout Centre
Yr Hafod Scout Centre
Appointments Advisory
Task and Finish groups are also set up as and when required. The Chairs and members of all committees are
appointed by the Board of Trustees. The Committees may co-opt addltlonal members subject to approval of the
board. The Chief Volunteer for Wales and the Chair of the Board of Trustees are ex-officio members of all
committees. Each committee reports to the Board of Trustees and makes recommendations, unless it has received
authorisation to act executively. Each committee meets at least three tlmes a year apart for the Appointments
Advisory committee that meets when requi￿d.
During 2024125 the key employed management personnel of the charity was the Chief Executlve.
Prlnclpal Risks and Uncertalntles
The Trustees regularly assess the major risks to which the charity is exposed, in particular those related to the
operations and finances of the charity and are satisfied that systems are In place to manage exposure to the major
risks.
The Board of Trustee5 has identified, through the completion of risk registers, the major rlsks to which they believe
the charity is exposed, these have been reviewed and systems have been established to mitigate against them. The
main areas of concern that have been identified are:
Safeguarding of members- DBS checking in place, specialised mandatory Safeguarding training of all staff
and volunteers, robust system of direct reportin8 of all incidents to a dedicated central experienced
Safeguarding team, partnerships with NSPCC for the development of policies and procedures regarding
safeguarding, quarterly reporting to the Board and Senior Managers on tralnlng compliance.
Injury to leaders, helpers, supporters, members, and staff - Scoutscymru through the membership fees
contributes to TSA'S national accident insurance policy. Risk Assessments are undertaken before all
activities. Scoutscymru also has adequate Employer's Liability insurance
Damage to buildings, property and equipment- Scoutscymru has sufficient buildings and contents
insurance in place to mitigate against pemianent loss
Reduced income from fundraising and grants- Scoutscymru Is primarily reliant upon income from
membership fees and fundraising. Scoutscymru currently hold sufficient reserves to ensure the continuity
of activities should there be a major reduction in income. The trustees and staff of Scoutscymru contlnue
to work and identify and secure other sources of income
ST failure- Scoutscymru has a service contract for IT support, and performs regular data back-ups
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SCOUTSCYMRU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINSTRATIVE DETAILS
Charlty Re8lStered Number
522572
Address
Castle House, Southern Street, Caerphilly, CF83 ILH.
Trustees
Kirsty Palmer (Chairl
Dom Winfield (Treasurer)
Colin Morris (Treasurer)
Rhian Moore (Chief Volunteer for Wales}
Christopher Lee (Vice Chairl
Edward Watts MBE DL (Vice Chair)
Callum Jones (Youth Lead Volunteer Wales)
Lowri Williams {Youth Lead Volunteer Wales)
Nigel Steward
Ben Exton
Rhys Wllllams
Stuart Turton
Sam Williams
Natalie Lanagan
Nick Hamer
Georgia Murray
Billy Calladine
(to 16 November 2024)
(from 3 June 20251
(to 16 November 2024)
(to 16 November 2024)
{from 16 November 2024)
{from 16 November 2024)
{from 16 November 2024)
{to l March 20251
{to 22 February 2025)
{from 16 November 2024)
{from 16 November 2024}
{from 16 January 20251
Aspects of day-to-day management are delegated by the Board to Committees and Kerrie Gemmill, Chief Executive
of Scoutscymru.
Auditors
Azets Audit Services, Ty Derw, Lime Tree Court, Cardiff Gate Business Park, Cardiff, CF23 8AB.
Bankers
Lloyds Bank, Bridgend Branch, 18 Wyndham Street, Bridgend. Mid Glamorgan, CF61 IX2.
Lloyds Bank, Mostyn Street, Llandudno Branch, 22 Mostyn Street. Llandudno, Conwy, LL30 2RU.
Lloyds Bank. 6 Market Place, Oldham, OLI IJG
National Westminster Bank, 72 High Street, Porthmadog, Gwynedd, LL49 9NR.
Investrnent Manager
RBC Brewin Dolphin, 2, Floor, 5 Callaghan Square, Cardiff, CFIO 5BT
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SCOUTSCYMRU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards Including Financlal Reportlng Standard 102: The Financial
Reportlng Standard applicable in the UK and Republic of Ireland (United Kin8dom Generally Accepted Accounting
Practice).
The law applicable to charltles in England & Wales requires the Trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure
of the charity for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently
obseNe the methods and principles in the Charities SORP
make judgments and accounting estimates that are reasonable and prudent
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements
prepare the financial statements on the going concern basls unless It is Inapproprlate to presume that the
charity will continue in business
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy
at any tlme the financial position of the charity and enable them to ensure that the financial statements comply
with the Charities Act 2011, the Charity {Accounts and Reports) Regulations 2008 and the provisions of the trust
deed/constitution. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detectlon of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on
the charity's website. Legislation in the United Klngdom governlng the preparation and dissemination of financial
statements may differ from legislation in other jurisdictions.
This report was approved by the Trustees on 27 October 2025 and signed on its behalf, by:
Kirsty Palmer
Chair. Board of Trustees
Colin Morris
Treasurer, Board of Trustees
Page 8

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INDEPENDENT AUDITOR'S REPORT TOTHE TRUSTEES OF
SCOUTSCYMRU
Opinion
We have audlted the flnanclal statements of Scoutscymru (the 'chariV) for the year ended 31 March 2025 which
comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the
financial statements, Including a summary of significant accounting policies. The financial reportlng framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
{United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements
give a true and fair view of the state of the charitable company's affalrs as at 31 March 2025 and of its
incoming resources and appllcatlon of reSoUr￿s, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS IUK)} and appllcable
law. Our responsibilities under those standard5 are further described in the Auditor's responsibilities for the audit
of the flnancial statements section of our report. We are independent of the charity in accordance with the
ethical requirements that are relevant to our audit of the financlal statements in the UK, including the FRC'S
Ethical Standard, and we have fulfilled our other ethlcal responslblllties in accordance wlth these requirements.
We believe that the audit evidence we have obtalned Is sufflclent and appropriate to provlde a basis for our
opinion.
Conclusions relating to golng concern
In auditing the financlal statements, we have concluded that the trustees, use of the going concern basis of
accounting 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, individually or collectively, may cast significant doubt on the charity's ability to continue as a
golng concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of thi5 report.
Other Informatlon
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information contained
within the annual report. Our oplnlon on the financial statements does not cover the other information and we
do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and,
in doing so, conslder whether the other information is materially inconsistent with the financial statements or our
knowledge obtalned in the course of the audit. or otherwise appears to be materially misstated. If we Sdentlfy
such material Inconsistencies or apparent material misstatements, we are required to determine whether thls
gives rise to a material misstatement in the financial statements themselves. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information, we are requlred
to report that fact.
We have nothing to report in this regard.
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INDEpENDE￿r AUDrroR'S REPORTTOTHE TRUSTEES OF
SCOUTSCYMRU
Matters on which we are required to report by eX￿ptIOn
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Re8ulations 2008 require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material 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 received all the information and explanations we require for our audit.
Responslbllltles of trustees
As explained more fully in the statement of trustees, ￿spOnSIbl11t1e$, the trustees, who are also the directors of
the charity for the purpose of company law, are responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is
necessary to enable the preparation of flnanclal statements that are free from material misstatement, whether
due to fraud or error. In preparing the financial ststements, the trustees are responsible for assessing the
charitvs ability to continue as a going concern, disclosing, as applicable, rnatters related to going concern and
using the going concern basis of accounting unless the trustees elther Intend to Ilquldate the charitable company
or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audlt of the flnanclal statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulation5 made or having effect thereunder.
Our objectlves are to obtain reasonable assurance about whether the financial statements as 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 guarantee that an audit conducted in
accordance wlth ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council'5 website at:
https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Extent to whlch the audlt was consldered capable of detecting irregularities. including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above and on the Flnancial Reportlng Councll's website, to detect
material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its artlvitles. its control envlronment, and likely future
developments, including in relation to the legal and regulatory framework applicable and how the entity IS
complying with that framework. Based on this understanding, we identify and assess the risks of material
misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures
responslve to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our
opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and
regulations, includin8 fraud.
In response to the risk of irregularitie5 and non-compliance with laws and regulations, including fraud, we
designed procedures which included:
Enquiry of management and those charged with governance around actual and potential litigation and
claims as well as actual, suspected and alleged fraud;
Reviewing minutes of meetings of those charged with govemance:
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INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES OF
SCOUTSCYMRU
Assessing the extent of compliance with the laws and regulations considered to have a dlrect material
effect on the financial statements or the operations of the entity through enquiry and inspection:
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and ￿gUlatIonS.
Performing audit work over the risk of management blas and override of controls, including testing of
joumal entrles and other adjustments for appropriateness, evaluatlng the business rationale of significant
transactlons outside the normal course of buslness and revlewlng accounting estimates for indicators of
potential bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all Srregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulatlon. Thls risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk of not detectin8 a material misstatement resulting from fraud is higher than for one resulting from error.
as fraud may involve collusion, forgery, intentional omissions, miS￿presentatiOns, or the override of interna
control.
Other Matters
Your attentlon is drawn to the fact that the charity has prepared financial statements In accordance with
'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charltles preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland
{FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Ststement of Recommended
Practice issued on l April 2005 which is referred to in the extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current
Generally Accepted Accounting Practice.
Use of our report
This report is made solely to the charivs trustees, as a bodyi in accordance with part 4 of the Charities (Accounts
and Reports} Regulations 2008. Our audit work has been undertaken so that we might state to the charity's
trustees those matters we are required to state to them in an auditors, report and for no other purpose. To the
fullest extent permitted by law, we do not ac￿pt or assume responsibility to anyone other than the charity and
the charivs trustees as a body, for our audit work, forthis report, or for the opinions we have formed.
Azets Au
it Services
thartered Accountsnts
ststutory Auditor
Aaxs
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8AB
IJ IKJouo
2015
Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eli8ibility fDr appointment
as auditor of a company under of section 1212 of the Companies Act 2006.
Page 19

SCOUTSCYMRU
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2025
Totsl
funds
2025
Total
funds
2024
Unrestrlcte
d funds
Restrlcted
funds
Note
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
Total Income and endowments
990
831,595
16.453
1.019
850,057
990
864.027
16.453
1,019
882,489
706
975,257
13,701
598
990,262
32,432
32.432
Expenditure on:
Raising funds
Charitable activities
Totol expenditure
25,281
811,449
836,730
25.281
812.290
837.571
23,152
954,338
977,490
841
841
Net gains/{losses) on investments
Net Income/(expenditure)
16
(11,478)
1,849
(11,478)
33.440
28,423
41,195
31,591
Reconciliation of Funds
Total funds brought forward
Totolfvnds ¢arriedfonvard
16,17
18,19
943.980
945,829
943,980
977,420
902,785
943,980
31.591
All activities relate to contlnuing operations.
The notes on pages 23 to 37 form part of these financial statements
Page 20

SCOWSCYMRU
BALANCE SHEEr
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets:
Tangible assets
Investments
io
li
118.066
385.813
503,879
111,356
400,956
512,312
Current assets:
Stocks
Debtors
Cash at bank and in hand
12
13
11.088
763.397
577.846
1.352.331
7,378
746,770
523,603
1,277,751
Liabilities:
Creditors: Amounts falling due within one
year
14
(878.790)
(846,083)
Net current assets
473,541
431.668
Net assets
977,420
943,980
The funds of the charlty:
Unrestricted income funds
Designated funds
General funds
Restricted income funds
16
16
17
117.414
828,415
31.591
119,011
824.969
977,420
943,890
Total charlty funds
977.420
943,980
The financial statements were approved and authorised for issue by the Trustees on 27 October 2025 and signed
on their behalf. by-
Kirsty Palmer
Chair
Board of Trustees
Colin Morris
Treasurer
Board of Trustees
The notes on pages 23 to 37 form part of these financial statements
Page 21

SCOUTSCYMRU
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Note
2025
2024
Net cash provided by/{used in) operating activities
20
58,935
6,637
Cash flowsfrom investing activities..
Dividends, interest and rents from investments
Purchase of property plant and equipment
Proceeds from sale of investments
Purchase of investments
Net cash pn)vlded by/(used In) Investlng actlvltles
16,453
(24,811)
100,880
(97,215)
(4,693)
13,701
(5,176)
37,786
{44,329)
1,982
Change in cash and cash equivalents in the reporting period
54.242
8,619
Cash and cash equivalents at the beginning of the reporting
period
523,604
514,984
Cash and cash equivalents at the end of the reporting period
20
577.846
523,603
The notes on pages 23 to 37 form part of these financial statements
Page 22

scoirrscYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
The following accounting policies have been used consistently in dealing with items which are consldered
material in relation to the charity's financial statements.
Basis of Preparation
The accounts have been prepared in accordance with the Ststement of Recommended Practice: Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) and the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted
Practice as it applies from l January 2019.
The charity has departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent
required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FR5 102 rather than the version of the Statement of
Recommended Practice which is referred to In the Regulations but which has sin￿ been withdrawn.
Scoutscymru meets the definition of a public benefit entSty under FRS 102. Assets and liabilities are Snitially
recognised at historical cost or transaction value unless otherwlse stated in the relevant accounting policy
note(s).
Rounding
Figures contained in the financial statements have been rounded to the nearest pound.
Presentatlon of the accounts on a golng concern basis
The Charity reported net income of £33,440 forthe year and has net assets of £977,420. The outlook for the
future continues to remain positive as Scoutscymru successfully secured the Strategic Voluntary Youth Work
Organisation grant for three years commencing in April 2025. In addition, the Charity currently maintains
sufficient free reserves at 12 months of revenue expenditu￿ and monitors results on a frequent basis.
The Trustees are therefore of the view that on this basis the charity is a going concern and the￿ are no
material uncertainties about the charitvs ability to continue as a going concern.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in
furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used tn accordance with specific restrlctlons imposed by donors
which have been raised by the charity for particular purposes, The cost of raislng and administering such
funds is charged against the specific fund. The aim and use of each restricted fund Is set out in the notes to
the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 23

scourscYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING pouaES (continued)
Income
All Income is included in the Statement of Financial Activities when the charity is legally entitled to the income
and the amount can be quantified with reasonable accuracy.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
recelvable.
Grant income is recognised when it is received, with the balance being carried fonvard within reserve5 if it
has not been utilised.
Expendlture
All expenditure is accounted for on an accruals basis and has been included under expense categories that
aggregate all costsforallocation to activities. Where costs cannot be directlyattributed to particular activities
they have been allocated on a basis consistent with the use of the resources.
Support costs have been allocated 74%12024: 74%) to charitable activities, 20Y.12024: 20%} to governance
(contained within charitable activities) and 6% (2024: 6%) to raising funds. The support costs have further
been allocated to the various charitable activities as follows:
2025
SY
22%
24%
22%
2024
Adult Support & Training
Development of Scouting
Youth Programme & Activities
Support & Services to Scouting in Wales
Mountain Training & Residential Cent￿$
22%
24%
22%
1%
The cost of the Scouting Support Service (Direct Staff Costs) has been allocated as follow5:
2025
20%
15%
5%
60%
2024
20%
15%
5%
60%
Adult Support & Training
Development of Scouting
Youth Programme & Activltles
Support & servI￿s to Scoutin8 in Wales
Governance costs are those associated with constitutional and statutory requirements.
Consolidation
The accounts include all of Scoutscymru's activities. The following operations have been aggregated with
the accounts of Scoutscymru:
Cornel Scout Centre
Yr Hafod Scout Centre
SWAT
Bushscout Cymru
Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities
includes the net gains and losses arising on revaluations and disposals throughout the year.
Page 24

scoirrscYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES {contlnued)
Tangible flxed assets and depreclatlon
All assets costing more than £2,000 are capitalised.
The Hafod leasehold property has been revalued to market value which the committee considers to be
negligible given the term5 of the lease.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provlded at ratescalculated to write
off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the
following bases:
Freehold property
Fixtures, fittings and equipment
Drascombe Gig
Structural improvements
p.a. straight line
p.a. straight line
p.a. straight line
p.a. straight line
25%
6.66%
io%
Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain
with the le55or are charged to the Statement of Financial Activities as incurred.
Stocks
Stocks, in the form of scarves, badges, and The Duke of Edinburgh Award Scheme publications are valued at
the lower of cost and net reallsable value after making due allowance for obsolete and slow-moving stocks.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of th￿e months or less from the date of acquisition or opening of the deposit or slmllar account.
Creditors and provlslons
Creditors and provision5 are recognised where the charity has a present obligatlon resulting from a pastevent
that will probably result in the transfer of funds to a third party and the amount due to settle the obligation
can be measured or estimated reliably. Creditors and provisions are normally recognlsed at their settlement
amount after allowing for any trade discounts due.
Financlal Instruments
The charlty only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Baslc flnanclal Instruments are initially ￿cOgnised at transaction value and subsequently measured at their
settlement value.
Llabllities pollcv
Liabilities are recognised in the Statement of Financial Activities as they become payable.
Page 25

SCOUTSCYMRU
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES (continued)
Taxatlon
As a registered charity, Scoutscymru is entitled to the exemption from taxation In respect of income and
capital gains re￿IVed with sections 478-489 of the Corporation Tax Act 2010 and section 256 of the Taxation
of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects, purposes only.
Pensions
The charity contributes to The Scout Association Pension Scheme {a defined contribution pension scheme)
for all employees. The pension charge rep￿SentS the amounts payable in the year.
2. CRITICAL ACCOUNTING EsfiMATES AND JuDGEmE￿r5
In the application of charl￿5 accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated a55umption5 are based on historical experience and otherfactors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlylng assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
3. INCOME FROM CHARITABLE ACTIVITIES
Totsl
funds
2025
Total
funds
2024
Unrestrlrted
funds
Restrirted
funds
Area Census fees
Activity Teams & Mountain
TraininglResidential Centres
Welsh Government Strategic
Voluntary Youth Work
Organisations Grant
Other Grant5
Merchandise (scarves/badges etc.}
Youth Programme & Activitie5
496,240
496.240
476,694
141,286
141.286
111,630
67,088
67.088
32.432
17,109
109.872
864,027
66,979
10,765
17,105
292,084
975,257
32.432
17.109
109,872
831,595
32.432
Included within "Activity Teams & Mountain Tralnlng/Resldential Centres" is £6,674 grant income that
SWAT were awarded during the year and £4,560 that Bushscout Cymru were awarded during the year (2024:
£10,475).
For details of the RestrScted funds received see note 17.
Page 26

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4. INCOME FROM INVESTMENTS
Total
funds
2025
Total
funds
2024
Unrestrlrted
fvnds
Restrlcted
funds
Income from listed investments
Interest receivable
8.964
8,964
7,489
16.453
7,158
6,543
13,701
16N53
5. EXPENDITURE ON RAISING FUNDS
Direct
staff
costs
Support
staff
costs
Other
5UPPOrt
Depre-
ciation
2025
Total
2024
Total
Other
Fundraising costs
Investment management
I7￿24
4.834
40
22,398
2,883
25.281
20,453
2,699
23,152
2.883
2,883
I7￿24
4,834
6. EXPENDITURE ON CHARITABLE AcfiviTIES
Dlrect
staff
costs
Support
stsff
costs
Other
support
Costs
Other
Dirert
Costs
Depre-
clatlon
2025
Total
2024
Total
Adult support and
training
Development of Scoutlng
Youth Programme &
Actlvitles
Support and services to
Scouting in Wales
Activity Teams &
Mountain Trainingl
Residential Centres
Governance costs
26,979
20,235
14,603
64,254
4,028
17,724
11,800
38,249
34
57,444
140,610
53,693
119,477
6.745
70,095
19,335
106,391
162
202,728
396,436
80.938
64,254
17,724
50,763
213,827
182,724
2,921
58,412
274,539
805
16,112
75,728
88,528
13,336
309,067
17.432
135
18,059
109.686
87.995
812,290
113,717
88,291
954,338
134,897
£841 of the Youth Programme & Activities are shown under restricted fvnds on page 34
Page 27

SCOLrrscYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
EXPENDITURE ON CHARITABLE ACTIVITIES (contlnued)
Included within the "Other Direct Costs" Development of Scouting costs above are £13,616 (2024." £3,967) of
grants paid from the Scoutscymru Grant Fund to Scout Group5, Districts and Areas in Wales during 2024125 (see
note 16). Further details of the applications supported during the year are as follows:
Subfund
Total awarded
Number of
Institutlons supported
16
New section fund
Inclusive Scouting fund
Capital & Equipment Fund
Adult Support fund
Small Grants fund
Previous awards withdrawn
3,200
10,066
750
{41X))
13,616
23
In addition, a £2,OCM) intra-scoutscymru grant was paid from the Capital & Equipment subfund to Bushscout
Cymru during the year.
7. NEf INCOME/(EXPENDITURE) FOR THE YEAR
This is stated after charging:
2025
2024
Depreciation of tangible fixed assets
Auditors, remuneration
Operating lease costs
18,100
10,800
19.575
15,449
9,600
19,199
ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES
Staff costs were as follows:
2025
2024
Wages and salaries
Social security costs
Pension costs
370,834
31,755
19.549
422,138
317,274
25,371
22,406
365,051
Pa8e 28

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8. ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES (continued)
The number of employees whose annual remuneration was more
than £60,000 is as follows:
2025
Number
2024
Number
£60,(J)1- £70,C()O
During the year, no Trustees received any remuneration {2024: £NIL) or any benefits in kind (2024: £NIL}.
During the year 712024: 5) Trustees received £605 reimbursement of travel expenses12024: £1,091). The
total expenses waived by the trustees during 2024/25 are considered immaterial and so not calculated.
Key Management Personnel
As detailed in the Trustees, report, during 2024125 the key management personnel of the charity was the
Chlef Executive. During 2024125 the total employee benefits (including salary, employers, national
insurance, pension and benefits in kind) of the key management personnel of the charity were £70,341
12024: £53,304).
9. STAFF NUMBERS
The average monthly number of employees during
the year was as follows:
2025
No
2024
No
Mana8ement and administration
Scouting Support Officer5
12
12
Page 29

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10. TANGIBLE FIXED ASSETS
Fixtures.
flttlngs and
equipment
Structural
Improve-
ments
Land and
buildings
Total
At l April 2024
Additions
Disposals
At 31 March 2025
92.626
79,453
20,842
(686)
99.609
272,625
3,969
444.704
24,811
{686)
468,829
92.626
276,594
Depreciation
At l April 2024
Charge for the year
Disposals
At 31 March 2025
44,922
1.852
70,504
6,636
(686)
76.454
217,924
9.611
333,350
18,099
(686)
350,763
46,774
227.535
Net book value
At 31 March 2025
45,852
23.155
49,059
118.066
At 31 March 2024
47,704
8.947
54,705
111,356
Included within the net book value of land and buildings is £45,852 relating to freehold land and buildings,
£1 relating to long term leasehold land and buildings and £nil relating to short term leasehold land and
buildings.
Yr Hafod (leasehold} and Cornel (freehold) Training Centres are held by the Scout Association Trust
Corporation on behalf of Scoutscymru under declarations of trust dated 5 March 1960 and 3 May 1969
respectively. Yr Hafod's lease runs for 99 years from 29 September 1958. In the year ended 31 March 1997
the cost of the lease was written off as it mayonly be used forscouting purposes and therefore has no market
value. The write off amounted to £30,553.
Page 30

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. FIXED ASSET INVESTMENTS
Collective
investment
funds
Market value at l April 2024
Additions
Dtsposals
Unrealised gain51{losses) (revaluations)
Realised losses
Market Value at 31 March 2025
41)0,956
97,215
(100,880)
{26.326)
14,848
385.813
Historic cost
At 31 March 2025
369,609
At 31 March 2024
373,344
Of the investments £81,02212023.. £20,225) are held in overseas equity collective investment funds,
which are all traded on the London Stock Exchange. The investrnents portfolio includes the following
categories of investments that individually account for more than 5Yo of the total investments at the year-
end:
2025
2024
UK equities
UK direct equitie5
Other Sterling fixed interest
Asia Pacific equities
North American equities
Global Investments
48,728
42,182
73,950
20,225
74,576
19,918
61,104
141,414
210,765
12. STOCKS
2025
2024
Finished goods and goods for resale
11.088
7,378
13. DEBTORS
2025
2024
Trade debtors
Prepayments and accrued income
729.477
33.920
763.397
688,489
58,281
746,770
Page 31

SCOUTSCYMRU
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14. CREDITORS
2025
2024
Due wlthln one year:
Trade creditors
Other creditors
Accruals and deferred income
6,021
273,532
599,237
878,790
1,500
238,862
605,721
846,083
During 2024125 Deferred Income relates to Area Census fees, Mountain Training/Activity team booking
fees and event participant fees IAII Wales Cub Fun Day 2025 and Awesome 2025) received in advance and
which relate to a future financial period.
15. COMMITMENTS
There were no capitsl commitments at the end of either financial year.
At 31 March 2025, the total future minimum lease payments under non-cancellable operating leases for
each of the following periods are:
Land and buildlngs
2025
2024
Other
2025
2024
Expiry date:
Within one year
Within 2-5 years
Over 5 years
17,793
56,596
17,793
71,172
3,217
92,182
1,782
3,419
1,683
4,221
503
6,407
74,389
5,201
Page 32

SCOlffSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. UNRESTRICTED FUNDS
At31
March
2025
At l April
2024
Galns/
(losses)
Income
Expenditure
Transfers
Deslgnated funds
Scoutscymru
Grants Fund
Activities fund
107,477
11.534
119,011
(13.616)
(2.000)
14.019
12.019
91,861
25,553
117A14
{13.616)
General funds
Scoutscymru
SWAT
664,686
7,266
708.770
42A79
(717.IfA)I
(30.7181
{17.248)
3229
(11.478)
627,570
22.256
Cornel scout
Centre
Yr Hafod Tralnlng
Centre
Bushscout Cymru
93,288
37,757
(27,2941
103,751
58,624
1,105
824,969
51,084
9,966
850,056
(38,1921
(9,749)
(823,113)
71,516
3,322
828A15
2000
(12,019)
{11,478)
Total funds
943,980
850,056
(836,7291
{11.478)
945.829
The general unrestricted funds are held to promote and develop Scoutlng In Wales.
The Scoutscymru Grants Fund opened to applicationsfrom Groups, Districts and Areas In Wales from l April
2018. See Note 6 for details of grants paid during the year.
The Activities fund ring fences surplus funds from Scoutscymru events/activities (such as All Wales Scout
Camp, Cub Fun Day, AWESOME etc.). Future All Wales activities and events can then apply to the Board of
Trustees for access to these funds as part of their budgeting process.
Prior
ear
At31
March
2024
At l April
2023
Gains/
(losses}
Income
Expenditu
Transfers
Designated funds
Scoutscymru
Grants Fund
Actlvltles fund
111,444
23,921
135,365
(3,967)
107,477
11,534
119,011
(12,387)
(12,387)
(3,967)
Page 33

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 MARCH 2025
General funds
Scoutscymru
SWAT
Cornel Scout
Centre
Yr Hafod Training
Centre
Bushscout Cymru
608,458
5,801
878,237
20,879
{862,819)
{19,414)
12,387
28,423
664,686
7,266
94,162
31,589
{32,463)
93,288
59,058
{59)
767,420
44,328
14,833
989,866
{44,762)
{13,669)
{973,127)
58,624
1,105
824,969
12,387
28,423
Total funds
902,785
989,866
{977,094)
28,423
943,980
17. RESTRICTED FUNDS
At31
March
2025
At l April
2024
Gains/
(losses)
Income
Expenditure
Transfers
Restricted funds
32,432
32,432
{841)
(841)
31.591
31.591
Scoutscymru has received external Taith grant funding to provide a number of Explorer Scouts across
Wales the opportunity to take part in an international exchange programme in August 2025. The young
people will complete their Explorer Belt award, a prestigious international Scouting Award. It is gained by
taking part in a challenging expedition, while demonstrating teamwork, cultural exploration and personal
development.
Prior
At31
March
2024
At l April
2023
Gains/
(losses)
Income
Expenditure
Transfers
Restricted funds
Mission To Seafarers
396
396
(3961
(396}
Page 34

scoirrscYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. STATEMENT OF FUNDS
At31
March
2025
At l April
2024
Gains/
(losses)
Income
Expendlture
Transfer
Designated funds
General funds
119,011
824,969
943,980
(13.616)
(823.113)
(836.729)
(841)
(837￿70)
12,019
{12,019)
117A14
828A15
945￿29
31￿91
977,420
850,056
850,056
32,432
882,488
(11,478)
(11,478)
Restricted funds
943,980
(11,478)
Prior
At31
March
2024
At l Aprll
2023
Gains/
(losses)
Income
Expendlture
Transfer
Designated funds
General funds
135,365
767,420
902,785
{3,9671
(973,1271
(977,0941
(3961
(977,4901
{12,387}
12,387
119,011
824,969
943,980
989,866
989,866
396
28,423
28,423
Restricted funds
902,785
990,262
28,423
943,980
19. ANALYSIS OF NEf ASSETS BEfwEEN FUNDS
Totsl
funds
2025
Total
funds
2024
Unrestricted
funds
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
118,066
385.813
1.320.740
(878,790)
945,829
118.066
385.813
1.352.331
(878.790)
977,420
111,356
4(X),956
1,277.751
{846,0831
943,980
31.591
31￿91
Page 35

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20. RECONCILIATION OF NEf INCOMVIEXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net Income/(expendlture) for the reporting period (as per the
Statement of Flnanclal Activities)
33,440
41,195
Adjustmentsfor..
Depreciation charges
{Gains}/10sses on investments
Dividends, interest and rents from investments
(In¢rease)/decrease in stocks
{Increase)/decrease in debtors
Increase/{decrease} in creditors
Net cash provlded by/(used In) operating artivities
18,100
11,478
(16,453)
13,710)
(16,627)
32,707
58,935
15,449
(28,423)
(13,701)
3,152
120,252
1131,287)
6,637
Anal sis of Cash and Cash E ulvalents
Cash at bankand in hand
Total Cash and Cash Equlvalents
577,846
577,846
523,603
523,603
21. RELATED PARTY TRANSAcfioNS
There were no disclosable related party transactions during the period.
Page 36

SCOUTSCYMRU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
22. COMPARATIVE sfATEMENT OF FINANCIAL ACTIVITIES
Total
funds
2024
Unrestricted
funds
Restricted
funds
Note
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
Total Income ond endowments
706
974,861
13,701
598
989,866
706
975.257
13,701
598
990,262
396
396
Expendlture on:
Raising funds
Charitable activities
Total expenditure
23,152
953,942
977,094
23,152
954,338
977,490
396
396
Net gains/(lossesJ on investments
Net income/(expenditureJ
16
28,423
41,195
28,423
41,195
Reconciliation of Funds
Total funds brought forward
rotalfvnds cam"edfvrnard
16,17
18,19
902,785
943,980
902,785
943,980
Page 37