Ársreikningur Samfés 2019.pdf -

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Samfés Samtök félagsmiðstöðva og ungmennahúsa á Íslandi Ársreikningur 2019 Samfés kt. 650686-1799 Norðlingabraut 12 110 Reykjavík Efnisyfirlit Skýrsla og áritun stjórnar og framkvæmdastjóra..................................................................................... ...3 Skýrsla óháðs skoðunarmanns........................................................................................................................... 4 Rekstrarreikningur ársins 2019.......................................................................................................................... 5 Efnahagsreikningur 31. desember 2019................................................................................................................6 Yfirlit um sjóðstreymi ársins 2019................................................................................................................................ 7 Skýringar með ársreikningi.......................................................................................................................................... 8-16 Skýrsla og áritun stjórnar og framkvæmdastjóra Samfés eru samtök félagsmiðstöðva og ungmennahúsa á Íslandi og er hlutverk þeirra að standa fyrir starfi í félagslegu samhengi samkvæmt 1.grein laga samtakanna. Afkoma ársins var jákvæð sem nemur kr. 21.981.785. Heildareignir 31. desember 2019 námu kr. 30.171.827 og eigið fé á sama tíma var jákvætt um kr. 28.020.354. Stjórn er kosin á lögmætum aðalfundi samtakanna sbr. 7. grein laga Samfés. Stjórn og framkvæmdastjóri Samfés staðfesta hér með ársreikning félagsins fyrir árið 2019 með undirritun sinni. Reykjavík, 3. september 2020. Stjórn: Framkvæmdastjóri: Ársreikningur Samfés 2019 3 Áritun óháðs skoðunarmanns Til stjórnar og eigenda Samfés. Við höfum unnið meðfylgjandi ársreikning Samfés fyrir árið 2019. Ársreikningurinn hefur að geyma rekstrarreikning efnahagsreikning, yfirlit um sjóðstreymi og skýringar auk sundurliðaðra gjalda og tekna af sérverkefnum. Ábyrgð stjórnenda á ársreikningnum Stjórnendur eru ábyrgir fyrir gerð og framsetningu ársreikningsins í samræmi við lög um ársreikninga og settar reikningsskilareglur. Samkvæmt því ber þeim að skipuleggja, innleiða og viðhalda innra eftirliti sem varðar gerð og framsetningu ársreiknings, þannig að hann sé í meginatriðum án verulegra annmarka, hvort sem er vegna sviksemi eða mistaka. Ábyrgð stjórnenda nær einnig til þess að beitt sé viðeigandi reikningsskilaaðferðum og reikningshaldslegu mati miðað við aðstæður. Álit Það er álit okkar að ársreikningurinn gefi glögga mynd af afkomu samfés á árinu 2019, efnahag félagsins 31.desember 2019 og breytingu á handbæru fé á árinu 2019, í samræmi við lög um ársreikninga og settar reikningsskilareglur. Við höfum ekki endurskoðað ársreikninginn Hafnarfirði, 3. september 2020. Magnús Waage Ársreikningur Samfés 2017 4 Rekstrarreikningur ársins 2019 Rekstrartekjur: Skýr. 2019 2018 Félagsgjöld.................................................................................................................... 4,407,000 4,368,000 Styrkir til sameiginlegs rekstrar............................................................................... 4,332,736 2,406,374 Aðrar tekjur sameiginlegs rekstrar.......................................................................... 310,262 45,950 Tekjur af Ungmennaráði og Ungmennahúsi............................................................ 5 477,500 198,000 Tekjur af starfsdögum Samfés................................................................................... 6 3,419,850 1,624,850 Tekjur af landsmóti...................................................................................................... 7 2,790,750 2,583,000 Tekjur af Rímnaflæði.............................................................................................. 8 752,500 602,012 Tekjur af Stíl................................................................................................................. 9 88,701 82,000 Tekjur af Samfestingi...................................................................................................... 10 17,203,894 17,381,486 Tekjur af danskeppni................................................................................................ 11 0 26,000 Tekjur af aðalfundi................................................................................................ 12 2,023,200 623,000 Tekjur af erlendum samskiptum.................................................................... 13 27,620,847 3,286,032 Tekjur af Norræn 3 ár…................................................................................ 16 31,386,720 0 Rekstrartekjur samtals: 94,813,960 33,226,704 Rekstrargjöld: Laun og launatengd gjöld.................................................................................................... 3 15,133,151 9,645,462 Önnur sameiginleg gjöld............................................................................................... 4 5,429,174 3,092,819 Gjöld vegna Ungmennaráðs og Ungmennahúss............................................................. 5 2,044,180 1,666,818 Gjöld vegna starfsdaga Samfés.......................................................................................... 6 2,686,095 1,056,622 Gjöld vegna Landsmóts.................................................................................................. 7 2,849,036 1,863,178 Gjöld vegna Rímnaflæðis............................................................................................... 8 927,868 752,651 Gjöld vegna Stíls............................................................................................................. 9 709,198 799,635 Gjöld vegna Samfestings...................................................................................... 10 10,933,238 9,431,371 Gjöld vegna danskeppni.................................................................................11 371,423 416,423 Gjöld vegna aðalfundar................................................................................................... 12 1,488,804 652,077 Gjöld vegna erlendra samskipta........................................................ 13 28,594,311 1,649,975 Gjöld vegna Félagsmiðstöðvardagsins....................................................................14 0 0 Gjöld vegna Samfés Com.............................................................................. 15 0 39,269 Gjöld vegna Rafíþróttir…...........................................................................17 570,359 0 Gjöld vegna Landsþings…...................................................................... 18 242,304 0 Rekstrargjöld samtals: 71,979,141 31,066,300 Afkoma fyrir fjármunatekjur og fjármagnsgjöld......................................................... 22,834,819 2,160,404 Fjármunatekjur og (fjármagnsgjöld) Vaxtatekjur..................................................................................................................... 3,970 845 Vaxtagjöld, verðbætur og gengismunur................................................................. -857,004 -13,193 Fjármunatekjur og (fjármagnsgjöld) samtals: -853,034 -12,348 Afkoma ársins................................................................................................................ 2 21,981,785 2,148,056 Ársreikningur Samfés 2017 5 Efnahagsreikningur 31. desember 2019 Eignir Skýr. 12/31/2019 12/31/2018 Veltufjármunir: Viðskiptakröfur................................................................................. 13,041,586 5,704,498 Skammtímakröfur................................................................................ 431,691 430,919 Handbært fé.......................................................................................................... 16,698,550 1,546,641 Veltufjármunir samtals 30,171,827 7,682,058 Eignir samtals 30,171,827 7,682,058 Eigið fé og skuldir Eigið fé: Óráðstafað eigið fé..................................................................................... 6,457,833 4,376,068 Leiðrétt eigið fé f.f.ári............................................................................................. -419,264 -66,291 Hagnaður (tap) ársins................................................................................. 21,981,785 2,148,056 Eigið fé samtals 2 28,020,354 6,457,833 Skammtímaskuldir: Viðskiptaskuldir...................................................................................................... 336,549 391,582 Aðrar skammtímaskuldir............................................................................ 1,814,924 832,643 Skammtímaskuldir samtals 2,151,473 1,224,225 Eigið fé og skuldir samtals 30,171,827 7,682,058 Ársreikningur Samfés 2019 6 Yfirlit um sjóðstreymi ársins 2019 Rekstrarhreyfingar Skýr. 2019 2018 Hagnaður (tap) ársins............................................................................................ 2 21,981,785 2,148,056 Breyting á eigið fé f.f.ári.......................................................................................... -419,264 -66,291 Veltufé frá rekstri 21,562,521 2,081,765 Breytingar rekstrartengdra eigna og skulda: Skammtímakröfur, (hækkun) lækkun........................................................................ -7,337,860 -2,418,954 Skammtímaskuldir, (lækkun) hækkun......................................................................... 927,248 -62,631 Breytingar rekstrartengdra eigna og skulda -6,410,612 -2,481,585 Handbært fé frá rekstri................................................................................................................. 15,151,909 -399,820 Breyting handbærs fjár á árinu................................................................................................. 15,151,909 -399,820 Handbært fé í ársbyrjun............................................................................................................... 1,546,641 1,946,461 Handbært fé í árslok................................................................................................................... 16,698,550 1,546,641 Ársreikningur Samfés 2019 7 Skýringar með ársreikningi Grundvöllur reikningsskilanna 1. Ársreikningurinn er gerður í samræmi við lög um ársreikninga og reglugerð um framsetningu og innihald ársreikninga. Hann er í meginatriðum gerður eftir sömu reikningsskilaaðferðum og árið áður. Beitt var kostnaðarverðsaðferð við gerð ársreikningsins. Eigið fé 2. Yfirlit um hreyfingar á eiginfjárreikningum: Óráðstafað 2019 eigið fé Samtals Eigið fé 1.janúar 2019............................................................................................................ 6,457,833 6,457,833 Leiðrétt eigið fé f.f.ári............................................................................................................... -419,264 -419,264 Afkoma ársins........................................................................................................................ 21,981,785 21,981,785 Eigið fé 31. desember 2019...................................................................................................... 28,020,354 28,020,354 Óráðstafað eigið fé Samtals 2018 Eigið fé 1. janúar 2018...............................................................................................................4,376,068 4,376,068 Afkoma ársins........................................................................................................................... 2,148,056 2,148,056 Leiðrétt eigið fé f.f. ári.......................................................................................................................+ -66,291 -66,291 Eigið fé 31. desember 2018.......................................................................................................... 6,457,833 6,457,833 Sundurliðanir 3. Laun og launatengd gjöld 2019 2018 Laun.......................................................................................................................................................... 11,202,428 6,997,142 Stjórnarlaun................................................................................................................................ 767,275 755,698 Bifreiðastyrkur undanþeginn staðgreiðslu............................................................................... 238,500 306,000 Fæðishlunnindi............................................................................................................................. 12,280 98,240 Fæðishlunnindi frá dreginn.......................................................................................................... -12,280 -98,240 Tryggingagjald................................................................................................................................ 872,094 528,412 Lífeyrissjóðsgjöld............................................................................................................................1,362,299 723,674 Sjóðagjöld stéttarfélaga.............................................................................................................. 179,650 113,726 Dagpeningar............................................................................................................................. 0 50,000 Annar starfsmannakostnaður............................................................................................ 510,905 170,810 Laun og launatengd gjöld samtals 15,133,151 9,645,462 Ársreikningur Samfés 2019 8 Sundurliðanir frh. 4. Önnur sameiginleg gjöld 2019 2018 Ferðakostnaður.............................................................................................................................. 738,239 130,441 Veitingar........................................................................................................................................................ 15,000 253,226 Rekstur tölvukerfis............................................................................................................................. 547,648 273,269 Auglýsingar...................................................................................................................................................... 757,701 136,781 Vörukaup........................................................................................................................................................ 457,740 484,018 Reikningsskil.......................................................................................................................................... 407,662 412,634 Ráðstefnugjöld…............................................................................................................ 4,000 0 Þjónustugjöld banka............................................................................................................................................ 31,246 226,489 Pappír, prentun og ritföng..................................................................................................................................... 140,703 31,744 Símakostnaður..................................................................................................................................................... 58,488 64,181 Annar bílakostnaður............................................................................................................................................ 28,124 16,251 Vátryggingar.......................................................................................................................................................... 56,274 55,174 Aðkeypt vinna............................................................................................................................................. 545,794 81,000 Burðargjöld............................................................................................................................................................ 54,475 22,839 Aðkeyptur akstur........................................................................................................................................... 34,138 18,880 Ræsting….................................................................................................................... 80,000 0 Dagpeningar…........................................................................................................... 160,000 0 Húsaleiga............................................................................................................................................ 300,000 300,000 Gjafir og styrkir.................................................................................................................................................... 250,003 31,900 Viðhald áhalda og tækja...........................................................................................................0 258,969 Bensín og olíur............................................................................................................... 59,774 115,620 Funda- og viðskiptakostnaður.........................................................................................702,165 134,711 Erlend aðildargjöld........................................................................................................ 0 5,000 Leyfisgjöld............................................................................................................................................................. 0 39,692 Önnur sameiginleg gjöld samtals 5,429,174 3,092,819 Ársreikningur Samfés 2019 9 Afkoma sérverkefna 5. Ungmennaráð og Ungmennahús 2019 2018 Tekjur: Þátttökugjöld og miðasala….................................................................................................... 477,500 198,000 Tekjur samtals: 477,500 198,000 Gjöld: Aðkeypt vinna.................................................................................................................................... 248,600 654,200 Annar stjórnunarkostnaður........................................................................................................................ 586,600 56,000 Veitingar................................................................................................................................................ 0 91,389 Ferðakostnaður............................................................................................................................... 408,355 368,925 Aðkeyptur akstur......................................................................................................................................... 13,850 63,790 Bensín og olíur…................................................................................................................ 10,221 0 Vörukaup..............................................................................................................................................487,422 228,966 Gjafir og styrkir....................................................................................................................... 0 70,120 Funda- og viðskiptakostnaður................................................................................................. 273,971 33,428 Ráðstefnugjöld....................................................................................................................................... 0 100,000 Auglýsingar…......................................................................................................................... Ráðstefnugjöld....................................................................................................................................... 15,161 0 0 Gjöld samtals 2,044,180 1,666,818 Gjöld umfram tekjur -1,566,680 -1,468,818 Ársreikningur Samfés 2019 10 Afkoma sérverkefna, frh. 6. Starfsdagar Samfés Tekjur: 2019 2018 Þátttökugjald og miðasala.................................................................................................. 3,419,850 Styrkir............................................................................................................................................0 1,624,8500 Tekjur samtals 3,419,850 1,624,850 Gjöld: Veitingar.......................................................................................................................................... 0 539,366 Aðstöðuleiga..................................................................................................................................... 470,000 89,586 Ferðakostnaður................................................................................................................................. 2,011,657 0 Funda- og viðskiptakostnaður.......................................................................................................... 29,676 0 Aðkeypt vinna.................................................................................................................................. 170,495 380,000 Bensín og olíur........................................................................................................................ 0 8,610 Pappír, prentun, ritföng.................................................................................................................. 4,267 0 Vörukaup........................................................................................................................... 0 39,060 Gjöld samtals 2,686,095 1,056,622 Tekjur umfram gjöld 733,755 568,228 7. Landsmót 2019 2018 Tekjur: Þátttökugjald og miðasala............................................................................................................................ 2,790,750 2,583,000 Tekjur samtals 2,790,750 2,583,000 Gjöld: Veitingar....................................................................................................................................................... 0 70,346 Vörukaup..................................................................................................................................................... 1,761,449 926,496 Aðkeypt vinna............................................................................................................................................... 262,000 180,000 Rekstur tölvukerfis..................................................................................................... 211,985 0 Tækjaleiga.............................................................................................................................................................. 209,793 0 Aðkeyptur akstur....................................................................................................................................................... 0 45,125 Pappír og burðagjöld.............................................................................................................................................. 0 3,450 Auglýsingar….......................................................................................................... 91,022 0 Bankakostnaður..................................................................................................................................................... 0 3,263 Ráðstefnugjöld............................................................................................................ 0 406,496 Funda- og viðskiptakostnaður...................................................................................... 197,287 141,739 Ferðakostnaður........................................................................................................................................ 115,500 86,263 Gjöld samtals 2,849,036 1,863,178 Gjöld umfram tekjur -58,286 719,822 Ársreikningur Samfés 2019 11 Afkoma sérverkefna, frh. 8. Rímnaflæði 2019 2018 Tekjur: Styrkir......................................................................................................................................................................650,000 500,000 Þátttökugjald og miðasala..................................................................................................................................................102,5000 Veitingar............................................................................................................................................................................ 102,0120 Tekjur samtals 752,500 602,012 Gjöld: Aðkeypt vinna............................................................................................................................................... 467,564 383,600 Tækjaleiga...................................................................................................................................................... 305,291 238,788 Vörukaup....................................................................................................................................................... 95,298 63,200 Auglýsingar.................................................................................................................................................... 2,286 0 Aðkeyptur akstur............................................................................................................................................. 0 30,100 Veitingar....................................................................................................................................................... 0 24,373 Funda- og viðskiptakostnaður...................................................................................................................... 57,429 12,590 Gjöld 927,868 752,651 Gjöld umfram tekjur -175,368 -150,639 9. Stíll 2019 2018 Tekjur: Þátttökugjald og miðasala......................................................................................................................................... 0 82,000 Seldar veitingar…...................................................................................................................................... 88,701 88,701 82,000 Gjöld: Tækjaleiga.......................................................................................................................................................... 308,607 354,668 Vörukaup............................................................................................................................................................... 44,743 125,808 Veitingar................................................................................................................................................................ 15,207 60,300 Aðkeyptur akstur…...................................................................................................................................... 20,000 0 Aðstöðuleiga..........................................................................................................................................................235,000 204,400 Gjafir og styrkir…........................................................................................................................................... 47,368 0 Aðkeypt vinna....................................................................................................................................................... 0 25,200 Verðlaunagripir................................................................................................................................................ 38,273 29,259 Gjöld 709,198 799,635 Gjöld umfram tekjur -620,497 -717,635 Ársreikningur Samfés 2019 12 Afkoma sérverkefna, frh. 10. Samfestingur 2019 2018 Tekjur: Þátttökugjald og miðasala.................................................................................................................................................... 14,748,577 14,408,599 Styrkir...................................................................................................................................................................... 0 600,000 Seldar veitingar........................................................................................................................................... 2,455,317 2,372,887 Tekjur samtals 17,203,894 17,381,486 Gjöld: Tækjaleiga.............................................................................................................................................................. 3,601,847 3,124,635 Vörukaup................................................................................................................................................ 2,042,668 1,916,264 Aðkeypt vinna................................................................................................................................................... 2,122,830 1,415,000 Leyfisgjöld...................................................................................................................................................................... 250,250 250,250 Veitingar............................................................................................................................................................... 0 73,540 Þjónustugjöld banka................................................................................................................................................ 490 7,424 Auglýsingar…..................................................................................................................... 163,743 0 Rekstur tölvukerfis…............................................................................................................. 5,148 0 Pappír, prentun og ritföng........................................................................................................................................ 103,273 1,692 Aðkeyptur akstur....................................................................................................................................................... 38,233 9,900 Bensín og olíur.................................................................................................................................................................... 0 260 Burðagjöld............................................................................................................................................................... 0 42,764 Aðstöðuleiga.............................................................................................................................................. 2,460,000 2,455,269 Verðlaunagripir........................................................................................................................ 92,860 71,772 Viðhald áhalda og tækja................................................................................................................ 0 17,985 Funda- og viðskiptakostnaður........................................................................................................ 51,896 12,116 Gjafir og styrkir.............................................................................................................................. 0 32,500 Gjöld samtals 10,933,238 9,431,371 Tekjur umfram gjöld 6,270,656 7,950,115 11. Danskeppni 2019 2018 Tekjur: Þátttökugjöld og miðasala.................................................................................................................... 0 26,000 Tekjur samtals 0 26,000 Gjöld: Tækjaleiga........................................................................................................................... 281,450 254,716 Vörukaup................................................................................................................................................... 89,973 45,230 Pappír, prentun og ritföng....................................................................................................................... 0 7,750 Aðkeypt vinna............................................................................................................................. 0 60,800 Aðkeyptur akstur......................................................................................................................... 0 17,360 Bankakostnaður........................................................................................................................ 0 3,331 Verðlaunagripir........................................................................................................................... 0 27,236 Gjöld samtals 371,423 416,423 Gjöld umfram tekjur -371,423 -390,423 Árseikningur Samfés 2019 13 Afkoma sérverkefna, frh. 12. Aðalfundur 2019 2018 Tekjur: Þátttökugjöld og miðasala.......................................................................................................................... 1,734,050 623,000 Félagsgjöld…................................................................................................................................................ 289,150 0 Tekjur samtals. 2,023,200 623,000 Gjöld: Veitingar..................................................................................................................................................................... 1,415,862 648,620 Bensín og olíur...................................................................................................................................................... 18,843 0 Ferðakostnaður........................................................................................................................................................... 54,099 0 Pappír, Funda- og viðskiptakostnaður...................................................................................................................................... 0 prentun og ritföng............................................................................................................................................ 3,4570 Gjöld samtals 1,488,804 652,077 Tekjur umfram gjöld 534,396 -29,077 Ársreikningur Samfés 2019 14 Afkoma sérverkefna, frh. 13. Erlend samskipti 2019 2018 Tekjur: Erlend samskipti…....................................................................................................................... 17,916,517 2,921,367 Styrkir............................................................................................................................... 9,704,330 364,665 Samtals tekjur 27,620,847 3,286,032 Gjöld: Ferðakostnaður.........................................................................................................................................9,009,486 834,846 Veitingar...................................................................................................................................................... 0 63,223 Erlend aðildargjöld....................................................................................................................................13,092,827 0 Tækjaleiga…............................................................................................................. 232,229 0 Pappír, prentun og ritföng…...................................................................................... 53,278 0 Aðkeypt vinna….......................................................................................................... 871,400 0 Nýtt verkefni 3 ára…..................................................................................................... 12,228 0 Rekstur tölvukerfis.............................................................................................................. 174,940 0 Þjónustugjöld banka.............................................................................................................. 1,307 0 Vörukaup.....................................................................................................................................................3,125,995 69,509 Gjafir og styrkir…......................................................................................................... 7,382 0 Funda- og viðskiptakostnaður........................................................................................................................366,769 0 Auglýsingar…............................................................................................................ 30,876 0 Ráðstefnugjöld........................................................................................................................................... 671,474 194,685 Aðkeyptur akstur.................................................................................................................. 303,187 362,946 Dagpeningar............................................................................................................................................. 618,517 67,500 Bensín og olíur................................................................................................................. 22,416 57,266 Gjöld samtals 28,594,311 1,649,975 Gjöld umfram tekjur -973,464 1,636,057 14. Félagsmiðstöðvadagurinn 2019 2018 Gjöld: Auglýsingar.................................................................................................................................................................. 0 0 Gjöld samtals 0 0 Gjöld umfram tekjur 0 0 15. Samfés Com 2019 2018 Gjöld: Aðkeypt vinna.................................................................................................................. 0 9,152 Veitingar........................................................................................................................... 0 30,117 Gjöld samtals 0 39,269 Gjöld umfram tekjur 0 -39,269 Ársreikningur Samfés 2019 15 Afkoma sérverkefna, frh. 16 Norræn 3 ár 2019 2018 Tekjur: Styrkir............................................................................................................................... 31,386,720 0 Samtals tekjur 31,386,720 0 Gjöld: Gjöld samtals 0 0 Tekjur umfram gjöld 31,386,720 0 17 Rafíþróttir 2019 2018 Gjöld: Vörukaup….............................................................................................................................. 115,730 0 Rekstur tölvukerfis…................................................................................................. 454,629 0 Gjöld samtals 570,359 0 Gjöld umfram tekjur -570,359 0 18 Landsþing 2019 2018 Gjöld: Aðkeypt vinna.................................................................................................................. 30,000 0 Vörukaup….................................................................................................................... 169,115 0 Funda- og viðskiptakostnaður…................................................................................ 23,071 0 Auglýsingar…............................................................................................................... 20,118 0 Gjöld samtals 242,304 0 Gjöld umfram tekjur -242,304 0 Ársreikningur Samfés 2019 16