Charfty Reglstratlon Numbor: 1013482
Monmouthshlre District Scout Council
Trustees, report and financial statements
For the year ended 31 March 2024

Monmouthshire Dlstrfct Scout Councll
(A charitable incorporated organisation)
Cont•nt8
Page
Legal and administrative detsils
Trustee8' report
Independent examiner'$ report
Statement of financial 8Ctivitias
Balance sheet
Notes to the financial statements
7-13

Monmouthshlre Dlstrlct Scout Councll
(A charltsble incorporated organisation)
L•gal and admlnlstratlve dota118
For the perfod ended 31 March 2024
Tru8t088
Elliot Smart, Chair
Linda Revill, Treasurer
Alex Hawkins, District Commissioner
Bethanie Kate Headworth
Lee Philpot
Madeline Patricia Quick
Richard Baker
Dorolhy Ann Munslow
Chris Munslow
Richard Quick
Deborah Bainbridge
Patricrd Hillman
Charfty rnglBter•d numb•r
1013482
Prlnclpal addro••
The Oaklands
Gwehelog
USK
Gwent
NP15 1RT
Page I

Monmouthshire Distrlct Scout Councll
(A ch•ritabl8 incorporated oryanlsatlon)
Report of the trustees
For the period ended 31 March 2024
The trustees are pleased to present their annual report together with the consolidated financial
statements of the charity, for the year ending 31 March 2024.
ObJ•ctlv08 and Actlvltle8
Scout8 exists to activoly angage and support young people in their personal dèvelopment, empowering
them to make a posltive contribution to 8OCiOty, Monmouth8hire District Scout Council carrie8 Out thi8
purp08e across Monmoulhshire with l Network Scout Unit, 7 8 Explorer Scout Units and 12 Scout
Groups. The charitable activities of Monmouthshire District Scout Council further extend beyond the
county boarders to access communities in Gloucestershire, Newport, Torfaen Blaenau, Gwent and
Powy8.
Dlstrict continues to provide training and development to volunteer18aders throughout the District. Thi8
enabled the opening of new sections, particularty for the new squirrels age group.
The annual census on 31sl January Showed youth membership had grown by 7.40A to 1031 and adult
volunteer membership of296. The growth in volunteer leaders is encouraging a8 Itenables new Sect￿n$
to develop and provide places to young people that may be on a waiting list.
Achlovemonts and Perfornianc•
The delivery of a broad and interesting programme of activities has attracted new members and
provided all members with personal development opportunities to grow their Skllls for Life.
Summer 2023 88W the return on International Scouting with a Scout Group visiting It81y and other
Groups preparing plans for future International trips. Explorer Units took part in UK activities and
attended an International Jamboree.
District supported the opening of 3 new Squirr81 Drey8. The success of a strong programme across all
sections has led to our biggest challenge of wailing lists for new members.
Financial R•vlew
Activity continued to return to nomal levels as we recovered from the aftereffects of the pandemic.
Income for the year was £101,279. Expenditure was £98,189 ￿Su111n9 in net income of £3,090.
Our reserves policy is to hold sufficient resources to continue the charitable activities of the District
should incom8 or fund-raising activities fall short of expectations and lo enable the District to underwrite
its planned programme of activities, including large scale events. The Trustee Board has reviewed the
impact of recent economic, social, and financial pressures on its capability to deliver education and
development opportunities to young people and has maintained the level of Designated ReseNes.
Page 2

Monmouthshlre Dlstrlct Scout Councll
(A charitable incorporatod organ18atlon)
Report of tho trusts08 (continued>
For the ￿rIOd anded 31 March 2024
The District holds Restricted Reserves totalling £5,648 in respect of donations for specific purposes.
The District also hold Designated Reser¥es as follows'.-
Explorer Scout Units
District Campsite- Tudor Cule
Other
TOTAL
£13,296
£9.372
£2.292
£24,960
The District currently holds a General Reserve of £42,555 which is used to support day to day activities
and major events.
None of the funds managed are in deficit and no assets are held by the Charity in the capacity of
custodian trustee.
The District held total funds of some £111,209 at year end and has adopted a low-risk investment
strategy. All funds are held in current accounts and low risk interest bearing account8. using only FSCS
protected account8.
wrth the District Treasurer, the Trustees regularly monitor levels of bank balances and interest rates to
ensure Ihe District is receiving best value and income from its banking arrangements.
The risks that would significantty irnpact the finances of thè District are primarily 8 reduction in the
membership numbers and the poor management of large events. Management and decision making
proce8se8 are in place to minimise these risks and have been operating effeciively for many years.
Structure. Gov•rnan¢• and Managem•nt
The Monmoulh8hire District Scout Council 18 a IruBt established under th• rules which are common to
all District Scout Councils as prescribed within the Pollcy, Organisation and Rules (POR) of the Scout
Association. Trusteas are recruited and appointed in accordance with the relevant sections of the POR.
Monmouthshire District Scout Council is registered with the Charities Commission, number 1013482.
The Trustees have in place systems and interna5 controls that are designed lo provide reasonable
reassurance against material mismanagement or loss. These include signatorieslauthorisefs for all
payments, comprehensive insurance policies lo ensure that insurable risks are covered and regular
reports and risk assessments by those seeking to lor running events or activities on behalf of the Scout
District.
The Trustees have had due regard to the guidance published by the Charity Commission on public
benefit and are of the opinion that the Charity meets the Charity Commission public benefit criteria under
l)oth the advancement of education and the advancement of citizenshiplcommunity developmenl.
The Charity has no principal office. The public address for correspondence is The Oaklands, Wainfield
Lane, Gwehelog, Usk. Monmouthshire NP15 1RT.
The day-to-day operations of the charity are organi8ed and delivered by the District Commissioner (in
future to be known as the District Lead Volunteer) and a small team of District Team Volunteers.
Strategic and governance matters are agreed with the Trustee Board.
Page 3

Monmouth8hire District Scout Council
(A charltable Incorporated organlsatlon)
Report of the trusteos {¢ontlnued)
Forthe period ended 31 March 2024
Tru$tee8' Re8pon8lbllltles In relatlon to the flnanclal statements:
The charity trustees are responsible for preparing a Trustees, report and 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 requires the Tru8tees to pr8pare financia
statements for 8ach financial period which give a true and fair view of the state of affairs of th8 CIO and
it5 income resources, including its income and expenditure, for that period. In preparing these financial
ststements, the Trustees are required to..
Select suitable accounting policies and then apply them consistenlly.
Observe the method8 and principles of the Chorilies SORP (FRS 102).
Make judgements and 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 basis unless It is inappropriata to
pre8ume that the CIO will continue in business.
The Trustee8 are responsible for keeping adequate accounting records that are sufficient to show and
explain the CIO'S transactions and disclose with reasonable accuracy at any time the financial position
of the CIO and enable them to ensure that the financial statements comply with the Companies AGt
2011, the Charity (Account8 and Reports) Regulalion8 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the CIO and hence taking reesonabl8 8t8P8 for the
prevention and deteclion of fraud and other irregularili8S.
Approved by order of the members of the board of Trustees on 16 September 2024 and signed on their
behalf by.
Elliot Smart
Trustee
Page 4

AlonmouthhfY• Dlstrkt Scout Councll
IA charliabl• Incorporated ory•nl•atlffll
Ind•p•nd•nt •x•mln•f• f•POrt
For th• p•rlod •nd•d 31 March 2024
I report on Ihe accounts ol Nl)r*nouththlrn Dlstrict Scwt Councll for tho y•ar ended 31 March 2024,
Ich are 8•t Crtrt on page$ 6 to 14.
R••pKtlv• rn•pon•lbllltle• of th• TnMt••8 •nd th• Ind•p•nd•nt Examln•r and the ba•h of th•
The ch8ritl8 ar• rwon8lbla for the prapai3tion of the financial •tat•ment8. The Gharfty'8
tru8tees con8kler that an audii li not requlred this year under the Ch8rltte8 Act 2011. 1 144(2) (the
Chorltl88 Ad 2011) and that an independent examination Is needed.
11 18 my re8ponslbllty to:
exarnine the account• under 8. 145 of the 2011 Act;
folltxv the procedure latd down In the general Dire¢tlM• glven by the Charlty Commlsslon under
.145<5)(b) ofthe 2011 A¢1 and.,
#tatfj whth•r partkular matt•r8 hav• ¢m to my attentlon
B••l• ol Ind•p•nd•nt Examln•f• 3tat•m•nt •nd Kop• of work und•rtak•n
My •xamlnatlon wa8 carrS8d out In accoftlanco wlth th• general Dlrectlon8 glv•n by Ihe Charfty
CLYnmlJ8lon. An examln•tk>n In¢￿d￿ a rwlwl tt th• accountlng recordi k•pt by th• charfty and
cofflparf•on to the accounts Prn8ented wllh those r6cord8. It al80 Includes ¢on8ideration of 8ny unu8ual
•m8 or dlsclo8ureJ in the accounts. and 8•oking explanatDn8 from you a8 trustees C{Y￿arnIng aty
•uch mgttorn. The P￿cedures undertaken do nrA provlde all the evldon¢e Ihat WOU￿ l)e requir•d In an
•udtt and conBequentty no Iwink>n IJ glvon as to whether the accounts pr￿ent •'trua and falr VI￿ ond
th• report l• Imlt•J to thom matt•rn ••t out In tho 8tateffont hbw.
Ind•p•nd•nt Examln•rf• 8tat•m•nt
In conmctlon with my exwnln•tlon, no m•tt•r ha8 come ty my attentlon:
{1) whtch gives re•8onabl• caus• to belkn that in any mat•rtal f•8pect iho requlrnments:
to ke8p accourrtlng record8 in accordance wilh S. 130 of the 2011 Act; and
to prepare Kcounts which aC￿rd wlth the accountlng record8 and comply wlth the
accounting rnqulr•monts of th• 2011 Act.
have not been met. or
(2) to whkh, in my oplnlon. attentlon 8houkl b• drawn In Order to •noblo • proper und•rstanding of th•
Adnwt Khalld
Chartered Certllled Accountant
Integrlax Accountants Ltd
68 Yaldley Road
Acocks GrMn
Blm)ingham
B27 6LG
Pa8e S

Monmouth8hlr• Dlstrfct Scout Councll
(A charitable incorporated organisation)
Stat8ment of Financial Activities
Forthe period ended 31 March 2024
Rostrictod
funds
Year
ended
31 March
2024
Total
fund8
Yoar
ended
31 March
2024
Total
fund8
Period
ended
31 March
2023
Unrestricted
fund8
Yearend
31 March
2024
In¢omefrom:
Donations and Legacies
Charitable Activities
Other Trading Activit
Investments
4,705
82,644
11,072
7.155
82,644
11,072
3,975
53,497
8,093
Total Incom•
98,829
101,279
66,610
Expendltur• on..
Charitable activities
Other Trading Activitias
88,633
8,886
107
89,303
8,886
60,191
10,986
Total •xp•ndltur•
97,619
107
97,626
71,177
Not Incomel(•xp8ndltur•
1,310
3,653
15,667)
Total funds brought foThvard
66.205
3,306
69.511
76,076
Net movement in fvnds
1,310
3.663
(6,567)
Total funds carried forward
The note8 on pages 7 to 13 form part of these financial ststements.
Page 6

Monmouthshlre Distrlct Scout Council
IA charltablo incorporated organ18ation}
Balance Sh8•t
For tha Porlod endod 31 March 2024
Notos
2024
2023
Flxod a88et8
Tangible assets
11,508
14,106
Currnnt a￿et1
Stock
Debtors
Cash at bank and in hand
2,672
15,387
111.209
2,588
1,054
51,783
10
Total ¢urront as80ts
129,268
55,405
Credltor8". amount• falllng du•
wlthln one year
11
87,612
61,656
55,405
N•t o•8•ts
Funds of the charlty
Restricted Fund8
Unrestricted Funds
5,849
87,515
3,306
66,205
Total charlty fund•
12
The financi81 statements were approved and authorised for issue by the Trustees on 16 September
2024 and s￿ned on their behalf by..
Q,k
Linda Revill
Trustee
The notes on pages 8 to 14 form part of these financial statements.
Page 7

Monmouthshlre Dlstrlct Scout Council
(A charitable incorporated organlsatlon)
Notes to the flnanclal statements
For the perlod ended 31 March 2024
General Infomiatlon
Monmouthshire District Scout Council is a Charitable Incorporated Organisation (CIO) registered with
the Charity Commission in England and Wales. 1013482. The address of the registered office is
detailed on Page 1. Th8 objects and activities of th6 charity are included in the Trustee's Report
beginning on Page 2.
Accountlng pollcle•
Bo81• of preparation and a88•s8m•nt of golng concorn
The flnancial statement8 have been prepared in accordance with the Charities SORP (FRS 1021
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 IFRS 1021 (effective 1 January 2015), the Financial Reporting Standard applicable
in the UK and Republic of Ireland {FRS 1021 and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair, view and have departed from the
Charities (Accounts and Reports) Regulation8 2008 only to the extent required to provide a 'true and
fair, view. This departufe has involved following the Charittes SORP {FRS 102) published on 16 July
2014 rathér than the Accounting and Reporting by Charities.. Statement of Recommended Practice
effective from 1 April 2005 which ha8 been withdrawn.
Monmouthshire District Scout Council meets the definition of a public benefit antity under FRS 102.
Assets and liabilities are initially r8cognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy.
The financial statements are presented after rounding numeric values to the nearest £1.
Golng concern
The financial statements have been prepared on a going concem basis. The trustees consider that there
are no matefial unGertainties aboul the charity's ability to conlinue as a going concern and thal the
charity has adequate funds to meet anticipated future objectives.
Income
All income 18 recogni3ed once the CIO has entitlement to the income, it 18 probable that the income will
b8 received and the amount of income can be measured feliably
Grants are included in the Statement of financial activities on a receivable basi8. The balance of income
received for specific purposes but not 8Xtending during the penod is shown in the relevant funds on the
Balance sheet. Where income 15 received in advance of entrtlement of receipt, its recognition is deferred
and included in creditors as deferred income. Where entitlement occurs before income is received, the
income is accrued.
other income is recognised in the period in which it is receNable and to the extent that goods have been
provided or on completion of the 8eryices.
Page 8

Monmouth8hlre Dlstrlct Scout Councll
(A charttable Incorporated organi8atlon)
Note8 to the financial 8tatoments
For the perlod ended 31 March 2024
2.4 Expenditurn
Expenditure is recognised once there is a legal or constructNe obligation to transfer economic benefit
to a third party. it is probable that a transfer of economic benefit will be required in settlement and the
amount of the obligation can be measured reliabty. Expenditure is classified by activity. The cosl of each
activity is made up of the total of direct costs and shared costs, including support costs involved in
undertaking each activity. Direct costs attributable to a single activity ar8 allocated directly to that activity.
Shared cost8 which contribute to more than one activity and support costs which are not attribule to a
8ingle activty are apportioned be￿een those activitie8 on a basis consistent which the use of re80urce8.
Central staff costs are allocated on tho basis on time spent, and d6preciation charges allocated on the
portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
CIO'S objectives, as well as any associated support costs.
2.0 Int•r•8t rncolvable
Interest on funds held on deFX)Sit is included when recelvable and the amount can be measured rellably
by the CIO.
2.6 Tangible flxod a8••t• and doproGlatlon
Tangible fixed assets are capitali8ed and recognised when future economic benefits are probable and
the cost or value of the asset CAn be measured reliably.
Tangible fixed assets are Inltially recognlsed at Cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses, All costs incurred to bring the tangible asset into its Intend6d working condition should be
included in the measurement cost.
Depreciation has been provided at the following rates in order to write off the assets lo their anticipated
residual value over their estimated useful lives.
Building & container
Equipment
Motor vehicle
10% 8traighl line
12% straight line
20% 8traight line
2.7 Debtorn
Trade and other trade debtors are recognised at the settlement amount after any discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Pa8e 9

Monmouthshlre Distrlct Scout Councll
(A charitable incorporated organlsatlon)
Not08 to the financial 8tatements
For the porlod ended 31 March 2024
2.8 Ca8h at bank and In hand
Cash at bank and in hand includes cash and short term highly liquid investments which a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Llabllltl•8
Liabilities are recognised where there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlemenl, and the amount of
the settlement be estimated reliably.
Liabilities are recognised at the amount that the CIO anticipates it will pay to settle the debt or the amount
it has received as advanced payments for the goods or services it must provide.
2.10 Fund accountlng
General funds ar8 unrestricted funds which are available for use at the discretion ol the Truste8s in
furtherance of the general objectives of the CIO and which have not been designated for other purposes.
Designated funds compromise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund 1$ set out in the notes to the financial statements.
Restricted funds are funds which are used in accordance with specific restrictions imposed by donors
or which have been raised by the CIO for particular purposes. The costs of raising and administering
such funds are charged against the specrfic fund. The aim and use of each restricted fund 1$ set out in
the notes to the financial statements.
Page 10

Monmouthshirn Di8trlct Scout Councll
(A charitable incorporated organisatlon)
Note8 to the financlal statements
For the perfod ended 31 March 2024
Income from donations and1oga¢lo8
Unr••trfctod
Re8trtctsd
Total
funds
fund8
funds
Yoarendod Y•aronded Year ended
31 March
31 Ma￿h
31 March
2024
2024
2024
Donations
Gift aid
3,282
2,450
6,732
Totsl 2024
4,705
2,450
7,155
Income from charltable actlvltl88
Unre•trfctod
Total
fund•
Funds
Y•arend•d Yeargnded
31 March
31 March
2024
2024
Total
Fund•
Year•nded
31 March
2023
Scouting actNrties
82,644
82,644
53,497
Incom• from othor tradlng actlvftle8
Unro8trlcted
Total
fund8
Funds
Yearended Yoarended
31 March
31 March
2024
2024
Total
Fund•
Yèar ended
31 March
2023
8adge shop
11,072
11,702
8,093
Page 11

Monmouthshire Dlstrict Scout Council
(A charitable incorporated organ18atlon)
Note8 to the financlal Statements
Forthe poriod ended 31 March 2024
Investmont Income
Unrn8trict6d
Totsl
funds
Fund8
Y•ar ended Y•ar onded
31 March
31 March
2024
2024
Total
Fund8
Year ended
31 March
2023
Interest income
Analy818 of expendlturn on charftabl8 actlvlt108
Summary by fund type
Total
Funds
Y•ar•ndod
31 March
2024
Total
Fund•
Yearended
31 March
2023
Scouting actNities
89.303
60,191
Analy•l• of •xpendlture by a¢tlvltlg• (contlnuod)
Analy818 of 8UPPOrt C08ts
Total
Funds
Yearonded
31 March
2024
Total
Fund8
Yeargndod
31 March
2023
Container costs
Insurance
Scout manager OSM fees
Depreciation
Other support costs
160
6,358
1,337
1,976
1,664
2.598
3,848
1,315
Total 2024
8,886
10,986
Page 12

Monmouthshlre Dlstrlct Scout Councll
(A charftable Incorporated organisation>
Note8 to the flnancial statements
For the porlod ended 31 March 2024
Tangiblo fix•d a88•t8
Freehold
land &
bulldlngs
Buildlng &
contalner
Equlpment
Motor
Vehicle8
Total
Cost
At 31 M8rch 2023
Addrtion8
550
6.162
9,850
4,000
20,662
At 31 March 2024
600
6.162
9,850
4,000
20,562
Depreclatlon
At 31 March 2023
Charge for the period
557
616
2,899
3,000
800
6,456
2,589
9,054
At 31 March 2024
1,173
4,081
3,800
Not book valu•
At 31 March 2023
5,605
6,951
1,000
14,106
At 31 Merch 2024
4,989
5,769
200
11,508
10. D•btorn
2024
2023
Trade debtors
Pr8payment8
11,679
3,078
1,054
15,387
1,064
11.
Cr•dltorn: Amounts falllng du• wlthln on• y•ar
2024
2023
Accruals and deferred income
87,612
Page 13

Monmouth8hlro Di8trf¢t Scout Council
(A charitable Incorporated organlsatlon)
Note8 to the financial statements
For the period gnded 31 MarGh 2024
12. Analys18 of fund8
Balanco
at 8tsrt
of the
year
Balance
at end
of the
year
InGomo
Expondlturn
Unrestricted funds
Restricted funds
Total funds
66,205
3,306
98,829
2,450
101,279
97,519
107
97,826
67,515
73.164
13.
Relat•d party tran8actlon•
There were no di8closable related paty transactions during th• year ended 31 March 2024 nor during
the year ended 31 March 2023.
Page 14