2023-03-31-accounts

CHARITY REGISTRATION NUMBER	1014742
SCOUT ASSOCIATION REGISTRATION NUMBER	171000
COUNTY OFFICE	C/O 27 Ascot Drive
	Hazel Grove
	Stockport
	SK7 4RR

	**Unrestricted **	**Unrestricted **	**Unrestricted **	Restricted		**Unrestricted **	Restricted
		Funds		Funds	Total	Funds	Funds	Total
		2023		2023	2023	2022	2022	2022
	Note	f		£	£	f	f	f
Incoming Resources
Maiming Resources from
generated funds
Voluntary income
County levy	−−)	44,332			44,332	16,796		16,796
Donations and bequests	3		2,370		2,370	1,687		1,687
Activities for generating funds
Badge, book and polo shirt
sales			3,896		3,896	3,869	−	3,869
Other Income inc Fundraising			2,576		2,576	2,730		2,730
Investment income	4		2,319		2,319	•49		49
		55,493			55.493	25,131		25,131
Incoming Resources from
charitable activities
Camp Income	10	242,412		−	242,412	129,629		129,629
Events & Activities		14,112		−	14,112	2,190		2,190
Business Interruption			5,626		5,626	100,565		100,565
Total Incoming Resources		317,641		−	317,641	257,515		257,515
Resources Expended
Cost o f generating funds	5		6,258		6,258	4,726		4,726
Charitable activities	6	294,314		−	294,314	193,145		193,145
Governance costs	7	17,421		−	17,421	18,105		18,105
Total Resources Expended		317,993		−	317,993	215,976		215,976
Net Incoming Resources
for the year			(352)		(352)	41,539		41,539
Other Recognised Gains
and losses
Gains/(losses) on
investment assets
Realised	12
Unrealised	12	(1,655)		−	(1,655)	20,252		20,252
Net Movement in funds		(2,007)		−	(2,007)	61,791		61,791
Transfers between funds	17		2,691	(2,691)
Net movement in funds
after transfers			684	(2,691)	(2,007)	61,791		61,791
								91 Page

		**Unrestricted **	Restricted		**Unrestricted **	Restricted
		Funds	Funds	Total	Funds	Funds	Total
		2023	2023	2023	2022	2022	2022
	Note	£	£	£	f	L	f
Net movement in funds
after transfers brought
forward		684	(2,691)	(2,007)	61,791		61,791
Balances brought forward
at I April 2022		860,708	51,113	911,821	798,917	51,113	850,030
Balances carried forward
at 31 March 2023		861,392	48,422	909,814	860,708	51,113	911,821

		2023	2022
	Note
Fixed assets
Tangible fixed assets	11	190,550	219,384
Intangible assets	11	1	1
Investments	12	192,142	193,797
		382,693	413,182
Current assets
Stocks	13	11,204	12,388
Debtors	14	84,445	176,432
Cash at bank and in hand		775,391	621,314
Liabilities: amounts falling due within one year	15	(321,338)	(279,644)
Net current assets		549,702	530,490
Liabilities: amounts falling over one year	15	(22,581)	(31,851)
Net assets		909,814	911,821
Unrestricted funds	16
General		861,392	860,708
Designated
Restricted funds	17	48,422	51,113
		909,814	911,821

'oluntary Income −County Levy
	Unrestricted	Unrestricted
	Fund	Fund
	2023	2022
Gross subscriptions collected	248,261	167,960
Paid to Scout Association	(203,929)	(151,164)
County Lcvy	44,332	16,796

3	Voluntary Income — Donations	& bequests
		Unrestricted	Restricted	Unrestricted	Restricted
		Fund	Fund	Fund	Fund
		2023	2023	2022	2022
		f	£	£	I
	Sundry donations	2,370		1,687
		2,370		1,687
4	Investment income			Unrestricted	Unrestricted
				2023	2022
	From cash deposits and loans			2,319	49
				2,319	49

	Unrestricted	Restricted		Unrestricted	Restricted
	Funds 2023	Funds 2023	Total 2023	Funds 2022	Funds 2022	Total 2022
	i	£	£	£	i	£
Badges and books	4,273	−	4,273	3,346		3,346
Fundraising	1,985		1,985	1,380		1,380
	6,258		6,258	4,726		4,726
Analysis o f charitable expenditure
	Unrestricted	Restricted	Total 2023	Unrestricted	Restricted	Total 2022
	Funds 2023	Funds 2023		Funds 2022	Funds 2022
	£	£	£	£	£	£
Camp and	270,675		270,675	182,377		182,377
providore costs
(Note 10)
Event, Activity	2,597		2,597	1,813	−	1,813
Costs and Award	1,939		1,939
Evening
Training Costs	5,963		5,963	2,872		2,872
Grants	−
World Scout	13,140		13,140	6,084		6,084
JamboreeCosts
	294,314		294,314	193,145		193,145

overnance costs
	2023	2022
	£	£
County Team expenses	128	165
Postage and telephone	1,501	946
Insurance	136	126
Sundry expenses Independent Examiner fees	2,868 2,946	1,747 2,844
Accountancy fees	1,080	970
OSM	8,640	6,480
Pensions	−	4,777
Room .Hire	−	50
Bank Charges	122
	17,421	18,105

	For the year ended 3.1 March 2023 (	Continued)
8	Staff Costs
		2023	2022
	Salaries and wages	104,303	84,340
	National Insurance	7,750	6,450
		112,053	90,790
	No employees had emoluments in excess o f £60,000.
9	Employees
	The average number o f employees analysed by function was:
		2023	2022
	Provision o f activities and training	5	3
	Management and administration	2	2
		7	5
10	Linnet Clough Camp
		2023	2022
	INCOME
	Camp fees	83,331	33,226
	Buildings	75,640	37,144
	Camp Annual Events and Sundry	19,068	8,007
	Activities	53,515	19,095
	Shop Sales	10,858	2,097
	Job Retention Scheme	−	14,060
	Covid Grants	−	16,000
		242,412	129,629
	EXPENDITURE
	Rates and Water	7,929	4,324
	Maintenance and improvements	33,706	19,530
	Postage and telephone	1,829	1,780
	Printing, stationery and advertising	1,226	619
	Vehicle & tractor expenses	4,711	2,667
	Sundry expenses : Salaries	12,633 I I 2,053	7,323 90,790
	Heat and Light	31,699	12,523
	Depreciation	28,834	29,408
	Insurance	6,170	4,787
	Shop Purchases	8,416	1,506
	Activity Expenses	16,492	4,462
	Non−recoverable VAT	4,977	2,658
		270,675	182,377
	Operating (Deficit) for the year	(28,265)	(52,748)
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angible fixed assets
	Office	Linnet	Linnet	Linnet	All
	Equipment	Clough	Clough	Clough
		Farm	Equipment	Fixtures &	Motor	Total
				Fittings	Vehicles
Cost	£	£	f.	£	£	£
At 1 April 2022	6,397	656,698	128,755	76,195	44,342	912,387
Additions			−
Disposals
At 31 March 2023	6,397	656,698	128,755	76,195	44,342	912,387
Depredation
At 1 April 2022	5,773	460,977	124,612	74,692	26,949	693,003
Charge for the year	93	19,572	1,036	376	7,757	28,834
Disposals				−	−
At 31 March 2023	5,866	480,549	125,648	75,068	34,706	721,837
Net book value
31 March 2023	531	176,149	3,107	1,127	•9,636	190,550
3IMarch 2022	624	195,721	4,143	1,503	17,393	219,384

		2023	2022
Cost brought forward		10,869	10,869
Amortisation brought forward		(10,868)	(10,868)
Fixed asset investments
		2023	2022
Quoted investments
Market value brought forward		193,797	173,545
Additions
Disposals
Net unrealised investment gains		(1,655)	20,252
Market value carried forward		192,142	193,797
Cash deposits
		192,142	193,797
Historical cost o f	investments	93,912	93,912

		2023	2022
	Linnet Clough Shop	10,728	11,568
	County Shop	476	820
		11,204	.12,388
14	Debtors
		2023	2022
	Sundry Debtors		936
	World Jamboree Advanced		14,000
	Capitation not received at year end	74,911	61,866
	Business Interruption Claim		98,065
	Prepayments	8,299	1,565
	VAT Repayment	1,235
		84,445	176,432
15	Liabilities: amounts falling due within one year
		2023	2022
	Creditors and accruals	13,333	8,368
	Prior year adjustment	(140)
	Bank Loan and Overdrafts	10,648	10,648
	Scout Association — capitation in advance	223,686	203,929
	County Levy — capitation in advance	69,311	44,333
	Lynmouth Reservations income in advance	4,500	12,366
		321,338	279,644
	Liabilities: amounts falling due after one year	22,581	31,851
	Deferred income	2023
	Deferred income as at 1 April 2022	248,262
	Released from previous year	(248,262)
	Resources deferred in year	292,997
	Deferred income as at 31 March 2023	292,997

			Tangible/	Investment	Residual
**Unrestricted **	**Funds **	2023	Intangible		Net assets/
			Assets		(Liabilities)	Total
General			190,551	192,142	478,699	861,392
			190,551	192,142	478,699	861,392

			Tangible/	Investment	Residual
**Unrestricted **	**Funds **	2022	Intangible		Net assets/
			Assets		(Liabilities)	Total
General			219,385	193,797	447,526	860,708
			219,385	193,797	447,526	860,708

	Balance at 1	Balance at 1	Incoming	Resources	Transfers	Balance at 31
	**April **	2022	resources	expended		March 2023
	f		I	f	£	£
Jack Hewitt legacy	50,000				(2,691)	47,309
Lancastrians		1,113				1,113
		51,113			(2,691)	48,422