**Charity Number : 524963**
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
**REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
Bevan Buckland LLP Chartered Accountants SWANSEA
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
||**Page**|
|---|---|
|**Charity Information**|1|
|**Trustees' Report**|2 - 4|
|**Statement of Trustees Responsibilities**|5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8|
|**Accounting Policies**|9 - 10|
|**Notes to the Financial Statements**|11 - 15|
|**Income & Expenditure Account**|Appendix 1|
|**Income & Expenditure Account Silver Cross Training Centre**|Appendix 2|
|**Income & Expenditure Account JLC (Neath)**|Appendix 3|
|**Income & Expenditure Account Parc Le Breos**|Appendix 4|
|**Income & Expenditure Account Area Training Team**|Appendix 5|
|**Income & Expenditure Account Area Events**|Appendix 6|
|**Income & Expenditure Account Moorlakes**|Appendix 7|
1
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **REFERENCE AND ADMINISTRATION INFORMATION**
## **CHARITY NUMBER**
524963
## **TRUSTEES (ALL ASPECTS)**
Mr Allen Aldred JP Mr Robert Gary Evans Mrs Ann Harries MBE JP DL Mr Steven Jones Mrs Paula Morris Mr Peter Muxworthy MBE JP FCA Mr Robert Redmond Mr Graham Rees-Evans Mr Roger Rees-Evans Mr Craig Seaman Mrs Diane Taylor Mrs Pat Thomas Mr Gareth Watkins Mrs Jess Williams Miss Louisa Shapton (appointed 12 November 2020)
## **PRINCIPAL OFFICE**
## **INDEPENDENT EXAMINER**
## **BANKERS**
Langdon House Langdon Road SA1 Swansea Waterfront Swansea SA1 8QY Henry Lloyd Davies Bevan Buckland LLP Langdon House Langdon Road SA1 Swansea Waterfront SA1 8QY Lloyds TSB Plc P O Box 66 Swansea SA1 3AP
2
## **GLAMORGAN WEST AREA SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees have pleasure in presenting their annual report together with financial statements for the year ended 31 March 2021.
## **OBJECTS & ACTIVITIES**
The council's objects and regulations are regulated by the constitution of the Scout Area and under that deed is constituted as an unincorporated association.
The object of the council within the structure of the Scout Association is to provide leadership, advice and support to Scout Groups situated within the City and County of Swansea and the County Borough of Neath Port Talbot in Wales.
The Trustees have referred to the guidance contained in the Charity's Commission's General Guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. The Trustees believe the objects of providing leadership, advice and support in scout group does constitute a public benefit.
## **GOVERNANCE STRUCTURE**
The council is managed by an Area Executive Committee. This body supports the Area Commissioner in meeting his responsibilities and also supports Scout Districts within the area.
## **ACHIEVEMENTS & PERFORMANCE**
During 2020/21 the Area carried out the Scout Association's aim, Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. This was achieved by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law and guided by adult leadership. The training of the Beaver Scouts, Cub Scouts, Scout and Explorer Scouts was arranged by Leaders, who were supported by Group, District and Area Commissioners and Administrators.
The 2021 Youth Membership Census total was 982 members. There were also 480 adult volunteers.
The Area, the Districts and the Groups held events and activities to allow the young people to learn new skills and earn Badges and Awards. These events included the Area-arranged relevant Adult (Leader) Training Courses to enable Leaders and Commissioners to gain their Wood Badges. This ensured that the young people received their training from trained Leaders.
During 2020/21 all Commissioners and Leaders were unpaid volunteers. The only paid personnel used were persons employed by the Scout Association, who gave advice and assisted on training courses.
The Area is a trust established under its rules, which are common to the Groups, Districts and the Area.
3
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **FINANCIAL REVIEW**
The total income for the year was £149,556 of which £47,272 was spent on direct charitable expenditure.
This has resulted in net incoming resources of £108,302 including an increase of £8,956 on the market value of investments.
The General Fund covers the income and expenditure incurred by Glamorgan West Area Scout Council in carrying out its role in respect of its objectives.
All assets are held to achieve the objects of the charity.
## **FIXED ASSETS**
Details of changes in fixed assets are set out in Note 6 to the accounts.
## **TRUSTEES AND PRINCIPAL OFFICERS**
The Trustees who held office during the year were:
All Aspects
Mr Allen Aldred JP Mr Robert Gary Evans Mrs Ann Harries MBE JP DL Mr Steven Jones Mrs Paula Morris Mr Peter Muxworthy MBE JP FCA Mr Robert Redmond Mr Graham Rees-Evans Mr Roger Rees-Evans Mr Craig Seaman Mrs Diane Taylor Mrs Pat Thomas Mr Gareth Watkins Mrs Jess Williams Miss Louisa Shapton (appointed 12 November 2020)
4
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees are appointed in accordance with the Area Constitution and the Scout Association's Policies and Rules.
## **TAXATION STATUS**
The council is a registered charity and has no tax liability arising on the surplus for the year.
## **RISK MANAGEMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that these, combined with our annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which we face and confirm that they have established systems to mitigate the significant risks.
## **RESERVES POLICY**
Glamorgan West Area Scout Council aims to build up reserves in future years to enable it to continue and expand the services they currently provide and develop new projects in the future.
At the year end there was a balance of £579,103 in General Funds. The Trustees consider this level of reserves adequate to meet the future needs of the Charity.
By order of the Board
.............................................................................………………
TRUSTEE
.....................................................................................................
DATE
5
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
6
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **Independent examiner's report to the trustees of Glamorgan West Area Scout Council**
I report to the charity trustees on my examination of the accounts of the Glamorgan West Area Scout Council for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Henry Lloyd Davies ICAEW Bevan Buckland LLP Langdon House Langdon Road SA1 Swansea Waterfront Swansea SA1 8QY
Date:
7
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds:**
Sundry Donations
Activity Fees & Other Income
Investment Income
Bank Interest Revenue
**Incoming Resources from Charitable Activities:**
Grants receivable
Tuck shop receipts
Sale of Equipment
**Total Incoming Resources**
**RESOURCES EXPENDED**
Consumable goods for resale
Charitable Activities
**Total Resources Expended**
4
Net gains/(losses) on investments
**NET MOVEMENTS IN FUNDS**
**Reconciliation of Funds**
Fund Balance brought forward
**Fund Balance carried forward**
11
**Net Income / (Expenditure)**|**Unrestricted**
**Total**
**Unrestricted**
**Total**
**General**
**Funds**
**General**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
20,741.74
20,741.74
2,442.00
2,442.00
12,564.66
12,564.66
59,892.57
59,892.57
2,678.93
2,678.93
2,820.80
2,820.80
1.82
1.82
61.62
61.62
113,000.00
113,000.00
12,229.02
12,229.02
133.00
133.00
3,164.68
3,164.68
296.03
296.03
17,284.85
17,284.85
**2021**
**2020**|
|---|---|
||149,416.18
149,416.18
97,895.54
97,895.54
2,936.93
2,936.93
16,134.16
16,134.16|
||2,936.93
2,936.93
16,134.16
16,134.16
47,272.37
47,272.37
89,462.40
89,462.40|
||50,209.30
50,209.30
105,596.56
105,596.56
8,955.57
8,955.57
(11,605.11)
8,955.55|
||108,162.45
108,162.45
(19,306.13)
(19,306.13)
**108,162.45**
**108,162.45**
**(19,306.13)**
**(19,306.13)**
470,800.65
470,800.65
490,106.78
490,106.78|
||578,963.10
578,963.10
470,800.65
470,800.65|
8
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **BALANCE SHEET**
## **AS AT THE YEAR ENDED 31 MARCH 2021**
|**Notes**
**FIXED ASSETS**
Tangible Assets
6
Investments
7
**CURRENT ASSETS**
Stocks
8
Debtors
9
Cash at Bank
13
**CURRENT LIABILITIES**
Creditors due within one year
10
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
**FUNDS**
General Funds
12|**£**
**£**
**£**
**£**
211,933.67
212,389.60
49,340.85
40,385.30
11,031.21
12,529.45
6,311.73
13,486.62
300,535.64
201,357.66
317,878.58
227,373.73
50.00
9,347.98
317,828.58
218,025.75
579,103.10
470,800.65
579,103.10
470,800.65
**2020**
**2021**|**£**
**£**
**£**
**£**
211,933.67
212,389.60
49,340.85
40,385.30
11,031.21
12,529.45
6,311.73
13,486.62
300,535.64
201,357.66
317,878.58
227,373.73
50.00
9,347.98
317,828.58
218,025.75
579,103.10
470,800.65
579,103.10
470,800.65
**2020**
**2021**|
|---|---|---|
||||
|||470,800.65|
|||470,800.65|
The financial statements were approved by the Board of Trustees on ………………… and were signed on their behalf by:
.................................................................………………….
TRUSTEE
9
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **ACCOUNTING POLICIES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## 1 **ACCOUNTING POLICIES**
## a) **Basis of Preparation**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
## b) **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## c) **Fund Accounting**
Unrestricted funds 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 are unrestricted funds earmarked by the Trustees for particular purposes falling in future time periods.
Restricted funds are funds subject to specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.
Donations and voluntary income are accounted for gross when received.
## d) **Incoming Resources**
Incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the income can be quantified with reasonable accuracy.
Grant income is accounted for on an accruals basis; and shown in the financial statements when the charity earns the unconditional right to funds.
## e) **Resources Expended**
Resources expended are included in the Statement of Financial Activities on an accruals basis as a liability is incurred, including irrecoverable VAT.
Cost of generating funds comprises costs associated with attracting grant income. Charitable expenditure comprises those costs incurred by the charity in delivery of its activities, both costs directly attributable and indirect support costs. Governance costs include those costs associated with meeting constitutional and statutory requirements of the charity.
10
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **ACCOUNTING POLICIES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## e) **Resources Expended (cont)**
All costs allocated between expenditure categories are on a basis designed to reflect their resource usage. For some costs this means direct allocation to activities, other costs are apportioned, e.g. by staff time spent on an activity, or another equitable measure.
## f) **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:-
Leasehold Property - Over 43 years Furniture and Equipment - 25% Reducing Balance Freehold Land - Not depreciated Plant and Machinery - Moorlakes - Over 4 years
## g) **Grants Receivable**
Grants for immediate expenditure are accounted for when they become receivable. Grants received for specific purposes are treated as restricted funds. Grants restricted to future accounting periods are deferred and recognised in these periods.
## h) **Taxation**
The charity is exempt from tax on its charitable activities.
## i) **Stocks**
Stocks are valued at the lower of cost and net realisable value, making due allowance for obsolete and slow moving items.
## j) **Debtors**
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.
## k) **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments held within a deposit or similar account.
## l) **Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event 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 recognised at their settlement amount after allowing for any discounts due.
## m) **Financial Statements**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
**GLAMORGAN WEST AREA SCOUT COUNCIL**
11
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## 1 **INCOME AND NET INCOMING RESOURCES ON ORDINARY ACTIVITIES**
The turnover and net incoming resources on ordinary activities is attributable to the principal activity of the charity.
Net incoming resources on ordinary activities is stated after charging:
|Depreciation
2
**INTEREST RECEIVABLE**
Bank Interest Receivable|**2021**
**£**
455.93
**2021**
**£**
1.82|**2020**
**£**
455.93|
|---|---|---|
|||**2020**
**£**
61.62|
12
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## 3 **ANALYSIS OF TOTAL RESOUCES EXPENDED**
|**Support costs by activity:**
Supplies for shop
Room Hire
Chain saw expenses, petrol and diesel
Printing, Stationery & Secretarial Expenses
County Competitions & Courses
Travel & Subsistence
Postage & Telephone
Presentations
Insurance
Bryn Road Expenses
Area Events Activities
Repairs & Maintenance
Heat & Light
Water
Rent
Gorseinon
Fforestfach
Killay
Bryncoch
Sea Scouts
Woodcraft
Skips
Sundry Expenses
Television
Membership & Badges
Roundhouse
Depreciation
Training Resources
Minibus
Shower and toilet block hire
Return of camping deposits
Website hosting and domain name registration
Bat survey
Cattle Grid
Cesspit emptying
Marquee purchase
Star tents
BBQ's
Disco equipment
2 Containers
ESU Census
Environment Agency
Charges
**TOTAL RESOURCES EXPENDED**|**Silver Cross**
**Parc Le**
**Area**
**Training**
**Breos**
**Training**
**Area**
**TOTAL**
**TOTAL**
**General**
**Centre**
**JLC (Neath)**
**Training**
**Team**
**Events**
**Moorlakes**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
1,498.24
1,438.69
-
-
-
-
2,936.93
16,134.16
221.20
-
-
-
-
-
-
221.20
-
-
-
-
-
-
-
590.00
590.00
2,932.00
-
-
-
-
-
-
-
-
421.20
80.50
-
-
-
-
-
-
80.50
-
-
-
-
-
-
-
-
-
546.72
-
692.02
-
-
-
-
-
692.02
703.73
-
-
-
-
-
-
-
-
46.89
868.50
1,355.18
1,954.49
321.65
-
-
1,086.63
5,586.45
5,026.18
4,763.03
-
-
-
-
-
-
4,763.03
1,189.81
-
-
-
-
-
-
-
-
4,291.18
-
8,723.20
3,779.32
38.61
-
-
954.78
13,495.91
28,170.88
-
5,412.42
188.04
-
-
-
-
5,600.46
9,884.15
-
68.66
-
53.80
-
-
-
122.46
154.04
-
875.00
-
-
-
-
-
875.00
3,258.40
420.00
-
-
-
-
-
-
420.00
-
735.31
-
-
-
-
-
-
735.31
741.90
(992.32)
(992.32)
2,987.99
2,987.99
3,584.81
-
-
-
-
-
-
3,584.81
15,305.24
2,018.26
-
-
-
-
-
-
2,018.26
807.41
-
-
-
-
-
-
-
-
1,255.80
74.31
-
12.99
-
-
-
-
87.30
663.71
-
489.90
-
-
-
-
-
489.90
460.50
-
-
-
-
-
-
-
-
1,080.71
-
-
-
-
-
-
1,084.65
1,084.65
-
-
455.93
-
-
-
-
-
455.93
455.93
-
-
-
-
269.02
-
-
269.02
876.10
691.24
-
-
-
-
-
-
691.24
1,648.50
-
-
-
-
-
-
-
-
83.85
-
-
-
50.00
-
-
-
50.00
-
-
-
-
86.25
-
-
-
86.25
2,852.34
-
-
-
-
-
-
-
-
785.00
-
-
-
-
-
-
-
-
3,695.04
-
-
-
-
-
-
-
-
250.00
-
-
-
-
-
-
-
-
350.00
-
-
-
-
-
-
-
-
237.98
-
-
-
-
-
-
-
-
270.00
-
-
-
-
-
-
-
-
900.00
-
-
-
-
-
-
-
-
117.21
2,907.00
-
-
-
-
-
-
2,907.00
-
-
342.00
-
-
-
-
-
342.00
-
-
-
-
-
-
-
28.00
28.00
-|
|---|---|
||**18,359.83**
**19,912.55**
**7,373.53**
**550.31**
**269.02**
**-**
**3,744.06**
**50,209.30**
**105,596.56**|
13
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## 4 **TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the
## **Trustees' expenses**
There were no trustee's expenses paid for the year ended 31 March 2021 nor for the year ended 31
## 5 **STAFF COSTS**
There were no staff costs for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## 6 **TANGIBLE FIXED ASSETS**
|**COST**
As at 1 April 2020
As at 31 March 2021
**DEPRECIATION**
As at 1 April 2020
Charge for Year
As at 31 March 2021
**NET BOOK VALUE**
At 31 March 2020
At 31 March 2021|**Plant &**
**Machinery**
**Moorlakes**
**£**
16,255.69
-
-
16,255.69
16255.69
-
16,255.69
-
-|**Freehold**
**Land**
**£**
202,815.06
-
-
202,815.06
-
-
-
202,815.06
202,815.06|**Leasehold**
**Property**
**£**
19,989.11
-
-
19,989.11
10,414.57
455.93
10,870.50
9,574.54
9,118.61|**Furniture &**
**Equipment**
**£**
22,747.16
-
-
22,747.16
22,747.16
-
22,747.16
-
-|**Total**
**£**
261,807.02
-
-|
|---|---|---|---|---|---|
||||||261,807.02|
||||||49,417.42
455.93|
||||||49,873.35|
||||||212,389.60|
||||||211,933.67|
14
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## 7 **INVESTMENTS**
|||
|---|---|
|**INVESTMENTS**
**2021**
**£**
The Equities Investment Fund for Charities
3,378 units - Market Value
49,340.85
The cost of investments at 31 March 2021 was £30,000 (31 March 2020: £30,000)|**2020**
**£**
40,385.30|
|||
|8
**STOCKS**
JLC (Neath) Stock (Estimate)
Silver Cross Stock
9
**DEBTORS**
Due within one year:
Levy
Sundries
Payments in advance
Loans
Bryncoch
Insurance
10
**CREDITORS: Amounts falling due within one year**
Sundries
German Scouts|**2021**
**£**
10,000.00
1,031.21
11,031.21
**2021**
**£**
-
714.00
3,208.96
1,438.80
800.00
149.97
6,311.73
**2021**
**£**
50.00
50.00|**2020**
**£**
10,000.00
2,529.45|
|---|---|---|
|||12,529.45|
|||**2020**
**£**
-
1,360.00
9,138.63
-
2,987.99
-|
|||10,498.63|
|||**2020**
**£**
1,037.50
8,310.48|
|||1,037.50|
**GLAMORGAN WEST AREA SCOUT COUNCIL**
15
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## 11 **STATEMENT OF FUNDS**
|Brought Forward
Incoming Resources:
Revaluation of Investments
Net Incoming Resources before other recognised gains
Carried Forward|**General Funds**
**£**
470,800.65
8,955.57
99,346.88|
|---|---|
||579,103.10|
## 12 **ANALYSIS OF ASSETS BETWEEN NET FUNDS**
|Investments
13 **CASH AND BANK IN HAND**
JLC Neath
Parc le Breos Scout Activity Centre
Area
Area Events
Moorlakes
Area Training Team (ATT)
Silvercross
Fund Balances at
31 March 2021
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**General Funds**
**£**
211,933.67
49,340.85
317,878.58
(50.00)
579,103.10
**2021**
**£**
27,371.76
17,014.32
188,561.70
9,936.11
29,599.24
2,850.40
25,202.11
300,535.64|**Total**
**Funds**
**£**
211,933.67
49,340.85
317,878.58
(50.00)|
|---|---|---|
|||579,103.10|
||||
## 14 **RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
Appendix 1
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**Notes**
**INCOME**
Investment Income
Bank Interest
Silver Cross Surplus
Appendix 2
JLC (Neath) Surplus
Appendix 3
Levy
Parc Le Breos Surplus
Appendix 4
Sundries
Area Training Team
Appendix 5
Area Events Surplus
Appendix 6
Moorlakes Surplus
Appendix 7
Swansea CC
**Total Income**
**EXPENDITURE**
Room Hire
Printing, Stationery & Secretarial Expenses
County Competitions and Courses
Presentations
Insurance
Sundry Expenses
Sea Scouts Equipment
Licence
Bryncoch
Killay
Gorseinon
Fforestfach
Woodcraft
Minibus
6th Mumbles Insurance
Website
Air Show
Events
Cimla Surveys
ESU Census
**Total Expenditure**
**(DEFICIT)/SURPLUS FOR THE YEAR**
(Deficit)/Surplus for year on normal activities
**Surplus/(Deficit) for year**
Bryn Road Expenses|**2021**
**£**
2,678.93
-
5,112.19
13,198.86
-
(538.49)
12.50
(269.02)
-
8,511.74
89,000.00
117,706.71
221.20
-
80.50
-
109.09
74.31
4,763.03
3,584.81
-
2,987.99
(992.32)
420.00
735.31
2,018.26
691.24
759.41
-
-
-
-
2,907.00
18,359.83
99,346.88
99,346.88
99,346.88|**2020**
**£**
2,820.80
57.60
1,545.59
871.72
10,763.35
888.16
554.50
495.80
1,299.35
8.39
-|
|---|---|---|
|||19,305.26|
|||-
421.20
-
46.89
78.40
-
1,189.81
15,305.24
229.55
-
-
-
741.90
807.41
1,648.50
738.73
2,306.40
352.25
493.00
2,645.00
-|
|||27,004.28|
|||(7,699.02)|
|||(7,699.02)|
|||(7,699.02)|
**GLAMORGAN WEST AREA SCOUT COUNCIL**
Appendix 2
## **SILVER CROSS TRAINING CENTRE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME**
Camping Fees
Pembroke Building Fees
Archery
Tuck Shop Profit
Sales
Closing Stock
**LESS**
Opening Stock
Purchases
Sundry Income
Swansea County Council re COVID grant
Abseiling
Spiderland
Shooting
Tomahawks
Crate Stacking
Donation
**EXPENDITURE**
Repairs and Maintenance
Heat and Light
Telephone
Insurance
Water
Ground Rent
Skips
Sundry Expenses
Television
Environment Agency
Activity Expenses
Depreciation:
Fixtures & Fittings
Leasehold Property
Surplus/(Deficit) for the year to date|**£**
150.00
-
-
133.00
1,031.21
1,164.21
2,529.45
-
(1,365.24)
-
24,000.00
-
-
-
-
-
741.74
23,526.50
8,723.20
5,412.42
692.02
1,355.18
68.66
875.00
-
-
489.90
342.00
-
-
455.93
455.93
5,112.19
23,526.50
**2021**|**£**
**£**
9,595.94
8,918.00
1,083.76
3,164.68
2,529.45
5,694.13
3,161.54
1,670.48
862.11
1,442.00
-
345.00
838.00
670.00
852.50
770.00
1,000.00
26,377.31
10,663.19
8,302.46
703.73
1,318.27
61.89
875.00
1,255.80
617.74
460.50
-
117.21
455.93
455.93
1545.59
26,377.31
**2020**|**£**
**£**
9,595.94
8,918.00
1,083.76
3,164.68
2,529.45
5,694.13
3,161.54
1,670.48
862.11
1,442.00
-
345.00
838.00
670.00
852.50
770.00
1,000.00
26,377.31
10,663.19
8,302.46
703.73
1,318.27
61.89
875.00
1,255.80
617.74
460.50
-
117.21
455.93
455.93
1545.59
26,377.31
**2020**|
|---|---|---|---|
||1,164.21
2,529.45
-|||
||-
455.93|||
||||26,377.31|
||||10,663.19
8,302.46
703.73
1,318.27
61.89
875.00
1,255.80
617.74
460.50
-
117.21
455.93
1545.59|
|||||
||||26,377.31|
Appendix 3
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **J. L. C. (NEATH)**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME**
Camping Fees
Garage Rent
Building Rent
Sales of Equipment - Shop
Sales
Closing Stock (Estimate)
**LESS**
Opening Stock
Purchases
Expenses
Cadoxton Group Rent
Christmas Post
Donation
Easy Fundraising
Insurance Claim
Slot Cars
Sundry Income
**EXPENDITURE**
Light, Heat & Water
Insurance
Sundry Expenses
Maintenance
Surplus (Deficit) Year to date
Surplus/(Deficit) for the year|**£**
**£**
82.39
-
140.00
296.03
10,000.00
10,296.03
10,000.00
1,235.55
203.14
(1,142.66)
-
-
20,000.00
53.97
-
-
-
19,133.70
188.04
1,954.49
12.99
3,779.32
13,198.86
19,133.70
13,198.86
**2021**|**£**
**£**
82.39
-
140.00
296.03
10,000.00
10,296.03
10,000.00
1,235.55
203.14
(1,142.66)
-
-
20,000.00
53.97
-
-
-
19,133.70
188.04
1,954.49
12.99
3,779.32
13,198.86
19,133.70
13,198.86
**2021**|**£**
**£**
2,869.04
170.00
-
17,284.85
10,000.00
27,284.85
11,149.51
12,505.12
176.96
3,453.26
320.00
567.72
-
-
6,680.00
90.00
63.70
14,213.72
1,581.69
948.00
45.97
10,766.34
871.72
14,213.72
871.72
**2020**|**£**
**£**
2,869.04
170.00
-
17,284.85
10,000.00
27,284.85
11,149.51
12,505.12
176.96
3,453.26
320.00
567.72
-
-
6,680.00
90.00
63.70
14,213.72
1,581.69
948.00
45.97
10,766.34
871.72
14,213.72
871.72
**2020**|
|---|---|---|---|---|
||10,296.03
10,000.00
1,235.55
203.14||27,284.85
11,149.51
12,505.12
176.96||
||||||
|||19,133.70||14,213.72|
|||188.04
1,954.49
12.99
3,779.32
13,198.86||1,581.69
948.00
45.97
10,766.34
871.72|
|||19,133.70||14,213.72|
|||13,198.86||871.72|
Appendix 4
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **PARC LE BREOS SCOUT TRAINING ACTIVITY CENTRE**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**Income:**
Camp Fees, Deposits and Sale of Badges
**Expenditure:**
Return of camping deposits
Rent to Natural Resources Wales
Water Rates
Gen. site maintenance, Postage, Printing and Travelling Expenses
Camp badges
Website Hosting and Domain Name Registration
Shower and Toilet Block Hire
Insurance - public liability (via Area Policy)
Tractor/mower repairs and fuel
Ground Maintenance (grass cutting etc)
Assoc. of Scout & Guide Centre Membership
Warden's Float
**Operating Surplus / (Deficit)**
**Add**:
Business 30 Day Notice Account Interest
**Overall (Deficit) /Surplus for year**
**Financed by:**
Balances carried forward
Current Account
Business 30 Day Notice Account|**2021**
**£**
10.00
10.00
50.00
-
53.80
38.61
-
86.25
-
321.65
-
-
-
-
550.31
**(540.31)**
1.82
1.82
**(538.49)**
8,980.50
8,033.82
**17,014.32**|**2020**
**£**
6,543.00|
|---|---|---|
|||6,543.00|
|||-
2,383.40
92.15
464.82
545.94
83.85
350.00
307.99
870.71
260.00
50.00
250.00|
|||5,658.86|
|||**884.14**
4.02|
|||4.02|
|||**888.16**
9,520.81
8,032.00|
|||**17,552.81**|
**GLAMORGAN WEST AREA SCOUT COUNCIL**
Appendix 5
## **GLAMORGAN WEST AREA TRAINING TEAM (ATT) ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**Income:**
Balance at Bank on 31st March 2020
Area
**Training**
Hire Depot
**Expenditure:**
Training Resources
Travelling Expenses
**Financed by:**
Current Account as at 31st March 2021
Excess expenditure over income|269.02
-|**2021**
**£**
3,119.42
-
-
-
**3,119.42**
**269.02**
2,850.40
**3,119.42**
(269.02)|876.10
81.90|**2020**
**£**
2,625.62
-
-
1,451.80|
|---|---|---|---|---|
|||||**4,077.42**|
|||||**958.00**
3,119.42|
||||||
|||||**4,077.42**|
|||||493.80|
Appendix 6
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **AREA EVENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**Income:**
Marquee Hire
Beavers Fun Day
2018 Area Cub Camp
2019 Area Camp
**Expenditure:**
Assets
Camp badges
Generator Hire
Marquee Purchase
Star tents
BBQ's
Disco equipment
Activities
2018 Area Competition
2018 Beaver Fun Day
2019 Area Camp
**Overall Surplus for period**
**Account balance**
Balance brought forward
Surplus from 2020-21
Balances carried forward|**2021**
**£**
-
-
-
-
**-**
-
-
-
-
-
-
**-**
-
-
-
**-**
**-**
9,936.11
-
**9,936.11**|**2020**
**£**
-
-
-
6,663.26|
|---|---|---|
|||**6,663.26**|
|||160.00
-
350.00
237.98
270.00
900.00|
|||**1,917.98**|
|||-
-
3,445.93|
|||**3,445.93**|
|||**1,299.35**|
|||8,636.76
1,299.35|
|||**9,936.11**|
Appendix 7
## **GLAMORGAN WEST AREA SCOUT COUNCIL**
## **MOORLAKES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**Income:**
Sale of logs
Wayleaves
Gift Aid
Camping
Frank Thomas (deceased) Gift
**Expenditure:**
Grass seeds
Insurance
Chain saw expenses, petrol and diesel
Charges
Machinery and repairs
Roundhouse
Maintenance
Bat survey
Cattle Grid
**Surplus for year**|-
1,086.63
590.00
28.00
-
1,084.65
954.78
-
-|**2021**
**£**
10,985.00
20.30
-
1,250.50
-
**12,255.80**
**3,744.06**
**8,511.74**|209.97
1,055.24
2,932.00
-
3,626.38
-
-
785.00
3,695.04|**2020**
**£**
9,150.00
20.30
1,465.67
1,176.05
500.00|
|---|---|---|---|---|
|||||**12,312.02**
**12,303.63**|
||||||
|||||**8.39**|