2024-03-31-accounts

l_ f GREATER MANCHF,STER EAST COUNTY SCOUT COUNCIL TRU,8TEF.S REPORT AND FINANCIAL t>TATEMENTS FOR THE YFAR ENDED 31 Mareh 2024

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL Reference and administralive det8i1s CH.4RITI' RLGISI"RATIO.N ,NI.'MBTr:R SC'.OL'T A,SSOCIA TIO.N RF.GISTRA TION, ,S'1;,MBER C.'OI:.%I'Y OF'Tr ICE 1014742 171000 CIO 27 Ascot Drive Hazel (irovc Stockp()rt SK74RR TRU.STEF.S.. X-OPFICIO haimian.. Vi¢c Chainnan.. Finynce C.hairn2an'. C.uuniy £1)￿1￿J5SIOnCr'. Lnunty ScLrctary.' County Trc&%urer'. Camps Li)mmittee'. Ci)unLy Network Commi.4sion¢r'. L()unty Youih ('.i)mmissinncr'. P. M¢1¢￿11￿ Ir¥placrd Phil Hurtoyj) Anihony FJvL8iano A Phil 14ortun AB IrL5igned Jdn 2024) Steve Ilolli)way All (rcsiL7ned Sep 2U231 Barhar&l Mury)hy Ircsi¥ned 231812022) Phil Sherlock A Jiihii Smiih AR r.than williums14ppoillied 311712L122) P. MclLulfr (Fieplaced P. 140rt(>n &8 ¢hdir) A. Rog&iian() Malli(Ilra . Mstrsiori (resigned Jan 2024) A. Fisli (re518ned Jan 2024} r). Il¢wiil Ire%igiied Mitr 21)24) Rev Pip¢r lappi)inted Sep 2Q23) l)hilip .Sumn¢r lxppiiinted S¢p 2023) COJIPl'1.:D A - binanLL commitlcc membcr B - Campsiks committee mcmher BAliKER.8 AC."COI'.NTAN'I'S Royal Bank ol. S¢oiland plc Miichell Charlesworth {Audii) Limited Regi￿￿tered Auditors IYVF.STMEN'I' MAY.4GERS CCLA Page12

GREATF.R MANCHE.STER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For theyear ended 31 March 2024 ent tru lurt C nc C*overniTrg do£vm¢nt Tlie County an autonomous Chdfiiy a￿lI]91ed to the SLOUt A5SO¢jiltiun, w'hich ib gUve￿e￿ b), Royal Cljdner df 1-'li￿1bIlity dnd Auiomatic Disqualification Form upon taking tsp rheir appoiiilment and thr.$ is reviewed annually. Objeclive$ und 8¢ilvitie The County SLoiJI C'ouncil 1.5 the eleciordl bndy which .%upports and encuurages ihc developmcni of scouting im the Scoui Luun(y vf (ircdtcr Manchesier East dnd 115 aim is to promoie the developmcni ofy()ung people in achicvin8 Ihrir liill physicdl, inielleLlual, SOLial, arjd spirilual polenlials as individuals as responsible LltiJ.ens and members o)f iheir lotal national inicn]atiuiidl c(Trmmuniiies. 'Ih¢ method ol'4chrcving Ihe aim Ts by providing an enjoyablc, challenging and allractive schemc of pmgressivc Irainins b&%cd on Lhe Scoui Promise and l.aw. The Fxcctstlve, L4mp5. finance and Appointmeni LDmmiitees have continued their rc8ular meetings lo run and guide d advise Ihc Hdmillistration of ihr C'ouniy. The C"ouniy provides ScoutinB for young P¢(Iple aged 4 10 111 and follo)Ws the Scout tnantra ofski115 for lifc. Thr pro¥.ramm< neets all Ihv nulLOtne5 prescribed by POR whiLh are bas¢d or] a Idll" and pi"omisc. Scouling progTamme has d niajor impact in enabling }'oung people ti) develop and tak¥ a cor]struLlive place in sQCl¢ty. Page13

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For the year ended 31 March 2024 Vtment orma￿te The Lounty has c()niintsed tp gr()w during this period, wi(h a number ofsquirrel Drey sectinns opening throughout the Lounty, SquiiTels beyng the newesi seclion in Scouting and we continue to suppL)rt this growth. The cost ul living has played a signilicant Pat1 acTObS ihc cnuiity. impdeting Dn running costs. of scout huildings as well &5 5ceing inLre41.%ed rents for groups in prC￿lse$ noi ￿Wn￿ by ihcmselves. l.OCdlly at Linnet CIDuyh our running Los&- havv inLreased and will lead 10 increase L￿s1% down Ihc linr. We have s¢¢n a li)1 g1'¥rowih in our r.xplorer Se¢lioii which is brilliAnt. All ofthis groH¢h i% lu the hard work i)f our voluitlerr leader& wiihin etich of th¢sc sectiDns dnd ke¢ping Ihe 5e&.%ion.s fun and exciting. A big focu5 toward5 the cnd of this period ￿'aS on mandalory Iraininx compliGtncc. <ind I'm plcased thunks 10 the Cl.V and his team iljdl this cnrnpliance has 518nilicaTril) irnpT(TrV￿ IiDtn rhe last perii)d. dlang with hou8c keepir]g Ihri)ughoiii the cumpa&b diilab&se sysiem lo gel people in th¢ righ( roles and right Iraining. Linnet Clough has seen thc Tetirem¥ni ufihe loiiu serving carnpsite Mariager c￿], who h&s served Ihc Ciimpsile for uver 20 years and we wish him wcll and his wife in their reiiremeni in Wdlcs. This will no d()ubi mark a period uf chanxe for l.innci Cloubh. Tuwards (he cijd ol'ihc period we Saw d number of audits across thc Cdmpsiie and activities and Lhe.sc concludinb) with a few amcndmenls and our site Conlinuing tn bc safc 4nd ht]PPy. The Lamps commiltEe and Finance Commiiiec ¢li)scd during ihis period in light nfihe movc lu Trustc¢ Ilo&rds and l thank thi)s¢ m¢mbcrs for thcir hard work on thcs¢.gub ¢ommiitecs. Ai th¢ cnd of (his period w'e.%aw all county conlerencL' which H'as d greai suic¢%s with furthcr un¢s planncd in 2024. We are al.40 begyinninB til as%isl trustee bourds with Ihcir movc to InJste¢ bnard.% and providing training and support later in 2024. Thc digilal teani in the counly have b¢g#n a programme ol'work io rmprnve our dibTltal 5erviccq over.4aw ihe orriLe 365 Icnuni migration. We still have %om¢ le¥ihins PA)blemN bui the%L arc be&i7nnin8 lil improve and lllon wilh Diher digitul re%L)iifL¢5 ahLad i)f dle new Scout l.lQ di811iil membership .sy5tem and b'4ininb. ThL Wurld Jamboree lil .SLJuth Korra wa5n'i quit¢ the jamboree expLriencc wc had hoped for our ytsung peoplL and leadcrs, und u very special thanks Iii our unli ILad¥rs ltir coping $0 wL.11 during the jamboree and ihc incredible resilience (jf our young peoplc who will n() douhi icmcmbcr (h¢ experiei?ce for many years ts) come. As cver we reciigni.%¢ the bUPPOrt given by our L.L)cal Auihorilics, Manchcsler City LouiiLiI and StiiLkp()rl and l amesidc ML'iropoliton ljoroughs. Wc r¢cognise ¢speLially ihe interest and %upp()rt they have 8iven lo and Ih¢ir acknowledgemeni thai wc are a maji?r providrr for your]g p¢ople and adulis ivho wish Iii volunteer within ihose a¢Jthoriiie.s. Mayor% and r)CPUly Vayor5 an(1 the l.ord l.ieutenant h¥ve becn generous in thcir tin)¢ by ai(cnding our cvents. We also apprcciaic ihe cl(isc inl¢resi that our County PT¢sideni. Sir Warrci) .Smith and his contribution who relircd rrom the rol¢ in .%¢plember due to heulrh LonL¢rnS dnd we wish him well. The aim ofilie Couniy i5 to provide th¢ very bebt Ihal SLouting has tv offer 10 tlic grcRtesl number of y(?unh pwplc, and we a¢knowl¢dge the #nom20U5 am()ullt ol'work cJThied on every we¥k ofthv year by those in ledd¢rship und supporting posltion5 Wlthin gur Group5 and Districts. Wc <ilso 4LkniJwle(tge the work of our ni&ny Iricllds wltu Lonlinue io promolc SLouting in their individu￿1 ways and in particular thi)sc who Rrc mEmbers o fthe 500 Club which pr()vid¢s fitndx lur ￿tUre dEvelopnierJls &1 Linnet Clough. The I n&s(ces have paid due reuard to the Charity C.ommt5&ions guidancc on PLrbliL bencfit and it ?s believed thai thc delivery of Ihc Sciiui A5soLiaiion prOgr￿Me ds refened to in ihis report mcets suLh criteriu. It is heartcning io note that natinn21 recogniiion is givcn ¢0 the award.s reccrved by Scouts in all.seciions and our y(Trun& people are encouruged to share Ihis award stsccess and io ensure IhaL.%uth awdrds dre included in any Cvs they submi( for jobs ()T higher education rcquirements. RcLenl feedback from Universitics have indicdtcd Lhe weight thai is 8ivcn to (hos¢ who havr partiLipated in Scouiing whrn il Lornes to allottin8 plaLes. We M'elcomed our new County Lead Voluniecr in January of this year and we look i()nvard to tlie ntxl chapl¢r with their tenure. Page14

GRFATF.R MANCHESTER EAST COUNTY SCOUT COUNCIL TRU.STEES REPORT For the year ended 31 March 2024 Investmenl Pnwer5 and Polic The TTuslves alr advised dnd guided in Ihe mdna&cmeni ol'inve51menls by CLI.A, a natiDnal compdny speci£Lli5ing in inv¥.strncni% for Ch£lritie%. The I'ruslce Roard revicwb ihe poliLy progtttss of investnients ul iheir meetin8S. V£iluauons are r¢crivcd in ()ctDbcr aJid April evely ycar. Finxneial Review Our reseThe.s rcmain somcwhat.%imilar lo ihc prcvious year &g we h41d subsidised the drnoullis Group.$ hav¥ h8d lo pay lo our Ndlional Ilcddquarttrs. The Couniy Financc Commiiiee mceL% regiilarly lo monilor the findncial 5iluaiion. It is aniicipalcd ihat funher inruads may have lo b¢ Inad¢ ir]10 ihc rescrve fund5 01. the County. 'fhe Finance Committee have historically #igreed iw(Tr yedrs. rescThes need io bc m4iini¢iined i(Tr covcr anlicipaicd exptrTrdilure. I Ii)wever. trtindful of the currcnt rise In utrliiy bills,iind most ofour other expcnditure.s wc will he conlinuing ts> con%idcr und munitor our reseryes Position as wc move fonvard in this ncw economic climate. Plan for b.ill￿re Periods Thc County L'iimmission¢r and C'iJJnty Team continue lo r¢vicw the County t() ¢n8urc ihai all r)istri¢LS hav¢ in plÈlCC DisiriLI Lomrnis.%ioners and Ihui (he Couniy 'fL'am he dnd beLome a support meLh&iisn) lil (lir l)istrietS lind (Iroup.s. .JL,h l)i%triLt and Gr(>UP Wrll cvnliiiue with ils i)Mfft dLwcliTrpm¥ni plan li>r the expansion i)f me]77bership in its partiLu14 ared, always with u view ti> ¢n%uring thut lh¢ dclivcr), ol- th¢ .%¢oui Pro&iraJnmc i.% carriLd iTrul by CXLiling and Lhallenginbi ac(ivilies. Iha( rcsi)UT¢es are mede availablt and thaL advlis are in plac¢ lo fulfil the roles ncedcd. Ri%k.V4n emen 'rhc-I rustee.% continually rnoiiii()r risk Ihnjiigh ihcir nieeting.% and those ofih¢ir sub-Li)mmiltces. Tlie Trw.%le¢s IilVC in plaoc sy.%icms and proL¢dures 1<1 miiigatc and handle any potenlial impaLts on (he Charity. Therc arc n(1 ¢urrcnt risks or major conLcrn4 save for the efleLls nf thL current linancial ol. th¢ country. Finan¢idll}' the Louniy has sufliLicni fin&nL¢5 (() eovLr 11.4 op¢rAfiiiR (OT som¢ 24 monihs but any sub.%ianlt41 lull in ineomc ()r inLrease in L'n%ts may mcan iv¢ would have to %cek .%ome addiiionul lunding. New funding will now be required befiTrr¢ w?y major d¢vrl¢ipmertl pr(lj¥Ll$ are iind¢rlak¢n. The valu¢ of the Luun(ies inwesimenls have 48ain flucluai¢d durin8 Ihe year bu( are kcpi under rcvicw. ri us Incid nl5 There havt bcen no serious ii?c?dcnLi durinE thc year which needed reportin8 in UCCL)rdance wilh thc regulBIioTrs. A'ru tee&, re rel¥tion to the fiTrnci I Siatemen 'rhe Tnjstees Bre rcspoiisible lur preparing the Truste£%' Annual Report and the financi(Il siaiemcnii in accordance wilh appliLabl¢ law [￿d lJniicd Kingdom Accounting ,SIHndards (Uniied Kingdum (iencrdlly Arcepicd A¢couniing PraLliccl. Page15

GREATER MANCHE.STER EAST COUNYV SCOUT COUNCIL TRUSTEES REPORT For the year ended 31 Mllrch 2024 The law applicable to charrties in England and Wales req%Jires the trnslees to prcpare financial sta￿￿entS for cach rinancial yedl.. which givt d lrne and fair view ol. the fjnancial acliviLies tsf Ihc .Scoui Council dur?ng the year and of its state of arrair5 81 the end of the ycar. In Preparin8 th(Trse linancial s(rilcments the irusiecs Kre requircd to.. .ScleLI suitablc dLcouniing policies aiid rh¢n tipply them ¢onsisi¢nily' ObscThe thc mcthods and prinLiple% in ihy Chllrili¢.% SORP IFRS 102) Make judgments and e51imdtcs ihai are rea%onahle and ptudeni,. .Sidlc wheiher applicable acLouniiiig stdndards an4t slalemeni$ ol'recomrncndvd pruciice have bceii followed subjttci lo any d¢partur¢s disclnscd and explained in ihe finwtLial 5taiements.' and PrcpiWC the financial slaiemenLs on ihc going L(>nttrn basis unle&8 il is inappropriatc to presume thai ihc Scout C()uncil will continue in operation. -rhtt iru%le¢s ¢Jrc responsible for kecping proper accounting records which disclns¢ with l¢dsoll<iblc aLLurdCy Ihc rinan¢ial pi)siliDn of lh¢ %c<)ui (.i)unLil and whiLh cnuhlc Ih¢m io ¢nsuTC thai the finanL'ial %latemenls Ll)mply with Ihe ("harilics ALi 20 I I, Ihe Lhiifiry IA¢ciJunls R¢portsJ Rrgulaliuns 2008 dnd 'l'hc lJi)licy ()rgani.8ation and Rulcs of Ihe Scoul Ass(>ciatiiTrn. Thcj iwe als(Tr ro%ponsihle li)r safebwarding thc as%el.s of ihc Scout C.ounLil and hence for laking r¢(Isonablc 5leps lor the prcvcnlion und deteciiun ol. fraud aiid i)Iher itTebiul8fiiiLS. .Sia¢ ent of di.1¢l(ty5ure to iht inde endtnl exAmi Sii far d.% ihe Trusives are aworc. Iherc is no rel¢vanl cxdminalioii infomjalion iifwhich Ihc SL(TruI Loun¢y .% exdmin¢r is unaware. Addiiionylly, Ihc 'l'nJs¢L¥% have IdkLn all Ihc necesN&ry SiLPS ihal th¢y ougihi i(> have iaken as 'frustee.4 in rdcr io make Il)¢ms¢lv¢s 4twar¢ of dll r¢levani ¢x8minati(In infiirmdtiun and esiublish ihal th¢ SLl>Ui (.iTrunt}' examiner 1.4 #warL' ol'ihai inlomiulioii. Inde endeknl x4miner A rcsolu¢ion will b¢ pri)p05ed at the Annudl Gcnvral Mccting th41 Milthell Chdrlc5WUrtlI (Audil) l.imilcd bL' re- app()inied as indcpendent #xamincr lo the Charily lor Ihe ensuinb year. SiEncd on behdlf ofihc l.'xcculivc Ci)mmilt¢e Da(cd.. 20/01 /25 Page16

CREATF.R MANCHESTER EAST COUNTY SCOUT COUNCIL Independent Ex#miner'5 Report to the chgrily'5 trustees for the year ended 31 March 2024 I report io the charily Iwsiees on my examination ofthe accounts of the Charity for the yeAr ended 31 March 2024 which are sei out on pa8es Y to 21. Responsibilities and ba￿1¥ of reporl As the Lhariry tru5levs )'ou responsible for tlie preparalion uf the ÉlLoDunts in aLLI)rdan¢v wilh thc Charilics Act 2Ql I I'the Ac('J. I rcpori in rcspeci i)fmy examinaiion of Ihc chari(y's accounLs carri¢d oui undcr scction 145 1)fLhe Act ai]d in c2rrying Iiul my exdrnination T have followcd the applicable Directions given b}. the Lhiril)' Commi&sion under Scclion 14515llb) of IhL Ac(. Independent examintr's $lalcment I havc comple(ed my ex¥mina¢ion. I confirm Ihai no I￿alerIal miilteTS have Lurne lo my atiention in Lonncctiim with the cxaminali()n ￿]VIng me Lause lo beli¢ve thdl in any maierial respecl.. l.<Jccounting rccords were not kept in r¢speLI of ihe Lharity as re4uircd by section 13n ofthe ALI. or 2.the d¢counis dD noi accord with Iho.%e r¢cord¥', ur 3.lhe 8¢¢ounL%. do not Liimply wilh IhL appliLyble rcquiremcnts LiTrncerning Lhe fomi and Liinicnt ¢Jfll¢Lounls set oui in tl)¢ C.hariiics IALcounis and R¢port%l Rcgulaiii)n% 2008 ()Iher ilian any r¢quirern¢n( Iliai Ihe a¢¢ounLS bllvc o '(rue and fair view, which is not a mutter consider￿ as puri lif an indepcnd¢nl ¢Xdminatiiirt. I hav¢ no ¢onLLrn5 and huvL come liLross n() iithcr malter5 in cunnection wilh ihc cxaTninalion which aiientiiin should IK. drawn in Ihis rcp(Trri in order Lij cnablc a propcr unilcrstanding of th¢ accounts lu bL' reached. J#mitlec JohnslDn (Senpor Si¥tUlory Audilorl For and on behalf f Mit¢hell C.'hYle&worlh (Audit) l.imited Regi.st¢red Ac£ountnt8 Statutory Auditor Dale.. lo IG i IzolJ- 3rd Trloor 44 Pelcr Streel Munihcsi¢r M2 5(iP Pdge17

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIF.S (I)Cl,I'DI.YG I.YI".OMF. A.ND E.XPTr.NDITIIRE ACC.OL)T) For ihe year ended 31 March 2024 L'nrestrietfd Rtstrieted Funds Funds 2024 Unre.%triclcd R¢$tricled Tr'unds Funds 2023 2023 2024 2024 21123 Incoming Resource5 AncDmihg Re.¥ourceslro generuledfHMds Yolunlary income Lounty levy r)onation.s and bc4UC5ts Aciiviliesfoi'generuliKgfu4ds ]Jadge, buok and polo shirt sal¢s Other In¢oinc inb fundraising Iiiveslmenf iiiconie 67.R03 185 67.R03 185 44.332 2,370 44.332 2,370 3,75 2.477 14.914 3,758 2,477 14.914 3,R96 2.576 2,31Y 3,896 2.576 2,319 89,137 ¥Y,137 InLv•nins Resourcesfr¢Jm charilable 17clivilies Camp Incutn¢ '.ven15 & Activities B ￿siness InlcTruption 55.493 55,493 216.472 48,R25 216.472 4¥.lJ25 242,412 242.412 5,626 5,626 'I'utAI Incomini Re50urcc 354.434 354.434 317.641 317.641 RtyJur¢es Expended C.(?sl of gcncratinb lunds Lharilkjhlc activities (i(Trvernan¢c costs 4.611 354,421 28.90.3 4,611 354,421 28,963 0,258 294.314 17,421 6,258 294,314 I'iital Resources F.xpend¢d 387,995 387,955 317.993 317.993 Net In¢omiTrg Re￿Ure¢S fur th¢ year 133.5611 {33,i61) 1352} 1352) Other RecngnisL,d Gain5 and 1055eJ Gainsl(lossesl o investm¢nl &%%cts Rcalised Ilnrealised 12 2.3,652 23.652 (1.655) (1.6551 et Mvv¢melli in fund$ 19,909) 19.909) (2,0071 12,007) Tran5fcrq heh'ef n funds 17 5.412 15,412) 2,691 (2.6911 Il'el rnoi'emenl in fund5 alter trnn5fer5 {4.4971 {5,4121 {9,909) 684 (2,6911 12.007) Page18

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL STA TF.MF.NT OF FINANCIAI. ACTIVITIES (JNc.i.I'l)IJG INC.OMF,,*ID E.XVF..IDITI"RF. AC.'CVI.N'I') For the year ended 31 March 2024 l."nrestri¢lcO Restricted 'unds F'llnd5 I'nrestricted Restricted Fund5 Fund.4 2023 2U23 Tulxl 21124 Tul¥l 2023 2024 2024 et movement funds after transfers brough¢ furward 14,497) 15,4121 19,909) 684 {2.691J 12,0071 Bdlanees brought foNard at l April 2023 861.392 4¥,422 909.814 860.708 911.¥21 B#lAnet56 t#rried r(Jrwgrd at 31 March 2024 1156,895 43,010 899.905 861,392 48,422 90Y,814 The chHrily recogni.sed gain.s or10%8C.8 othcr than lh¢ r¢sul¢s for thc ycar as sei out abov¢. All of (h¢ uLtiviii¢.s iTrfth¢ Lharil), 4rc Llats%ified as continuin8. 'I'he iioies oil pages 12 til 21 form purt (Il. these linancidl.%idlemeni&. Page19

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL BALANCF SHEET As at 31 March 2024 2024 21b23 Fixed aswls Tangibl¥ fixed ￿5¢ In(dnuibl¢ d5s¥L&' InvtsLmenLs 214,Y66 190.550 12 215.795 192,142 430,762 3¥2.693 Lurren( as$els &ioeks Dcbtors Caih at bank and in hand 13 14 7,523 45,573 770.312 1.204 84,445 775.391 l.iahilitiL'i: amnvnt% falling due wiihin nne year 15 (341,629) 1321.3381 el cvrr¢n¢ a5set5 481.779 54Y.702 I,i4bilitie$: amount% fallinK tsver one year 15 112.6361 122.5811 et assets 899.9Q5 909,814 Ilnrestricted funds Cien¢rul Dv8i&inal¢d Restricted funds 10 1156,895 861.392 43.010 48.422 899.905 909.814 Appri)ved by ihc cxLLulive Lurnrniltee i)n and si&?n¢d i?n beh¥ifby P MeLcalf¢ P Sherlock The nO￿S on pag¢s 12 10 21 fonm part of thcse finanLial slaLemenLs Pagel 10

GREATER MANCHE.STER EAST COUNTY SCC)UT COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Mareh 2024 Attountlng policies Basis of gccounting 'IILese accounts h41ve been pr¢pared in accordance wilh F RS 102 'Thc Findncial Reportin8 Standard dppli¢ahle in th¥ IJK and Rcpuhlic of Ire141nd" I'FIIS 102"). 'Accuunting and Reporting by Charitie5 the Sidlerncni or Rccommendcd Prac(ILe for chariii¢.E applying fRS 102 ()Llohcr 2019. the ChariLics Act 2UI l and IJK Cycnerally Acccptcd Accounling Prk]¢ti¢c as il applics Iroin March 2018. -rhe dccounts llre prepar¢d in slcrling. which is the funclional Lurrency of thL Charii),. M()netary amouiiis in Ihcse Financial Slaicments arc rollnded lu ilic near¢sl £. Cjrcaier ManLhe5tcr F.asi LiTrunty tscoui Couiicil meets lh¢ delinilion ora public b¢nelil enlily under l--R.$ 102. Assel.s and liabilitics are initially reLognised at hiNI(Jrical LOSI nr ts'ansaLlion value unless oiherwi.%e %talcd in the relevant accouni?ng policy n(TrLe{s). -rh¢ principyl accounlin8 pulicies adopted lire set oui b¢liJw. Guing CothL'ern Thc Irusi¢e.4 consid¢i' it dppropriai¥ ¢0 preparc the a¢¢ounis un the &oin8 L'onccrn bllsi.% duc io th¢ linancial stalemenly .%howin¥.%ufrficient rtt.%erves for Ihc ycar ended .1 I. Mdreh 2024. to cover (he Ii£ih71ilics for a( le&sL a pcriod of12 munths. Ai ih¢ (ime i)fapproving thc IindnLI(tl .41alcment% ihc IrusiL'e% huvc a re&wn&ble CXPLLI4LLion that ihc Lharity hos adL'qUatc re%(iurLCS to cun(inue in operatii)nal exi%lenLL. fvr the li)rL5ceablc lulure.-I'hu%, thc Irustces Ll)nlinue to adi>pi Ihc goin&1 L(?nccm bdsis in prcparing ih¢ finanL?￿l s(aiLmLn(s. Incoming resourrts Volunidry inLomc inLluding county levy. donations and 8runl.% Ihai provid¢ cole lundin&¥ or arc ¢)I'd 8¢ncral nature are reio8nis¢d ￿.her¢ Ihcre 1.% enlitlcn)¢nt, c¢riainty ol're¥cipl aud Ihe amouiii cun bc m¢asured with surriLienl rcliability. Such incom¢ is Iinly dcf¢rred when, I'h¢ donor specifi¢1 that rh¢ grani or don8tii)n musi i)nly b¢ uscd in futurc o¢i()unling pcriod%,' i)r Thc don()r hu.s imposed L()nditions thal musi bl. m¥1 b¢for¥ ihe Lharity hdb un¢onditiiinul eniiilcmenl. Tnvesimenl income is recngnised on u reccivable h&LSib. Income fri)m Charl￿bIL aclivilie5 includcs inc(Trmc rcceived undcr Lantracl or where eniitlcmeni L(Tr granl lunding is subjcct Iij .￿pL¢If]e perf()miancc condiiiiins is ¢amed {as the relaicd good% or 5crviccs are provided). Crrant incorrie inLludcd in ihi5 l￿(c80ry pri?vidcs furtdtng t() support dLtii'iiies and is recognised where (here 1% Lmliilemenl, certainry of reLeipl and d)e amount ean be ￿casUred with sufficienL rcliabiliiy. Volunleerq and donattd .$ervices and fAcilitle$ 1-hc value of servi¢es provided by volunteers 1$ not incory)orai¢d into thcse finanlial siatemenis. Pagel I I

GREATFR,MANCHESTER EAST COUNTY SCOUT COUIYCIL NOTES TO THE FTNANCIAL STATF.MENTS For the year ended 31 March 2024 R¢sour¢es ¢xpended Expenditure is reLognised whcn a liabilit} is inLurred. C".onlraciual d￿angcznents perforniance related grants are recognised as 8oods or serviLes are supplied. Uther grani payments 41rc re¢ognised when a LonstruGLive ubligation ariscs tha( ￿sU11 in the paymeni bcin8 unai'uidable. Losts of generiiLin8 fund5 ar< ihosc custs incurrvd in attractin8 voluntary. In￿)rne. and thuse incurred in Iradins aclivitics Ih¥l raise lunds. Lharilablc dLliviiies iJ)clLtde cxpendiiurc as.51JCf¢ilvd H'ith ihc operatrng of the Lampsiie anil coitagcs. tr&Lining cour.se.s dnd speLial even¢s. Jovcmance Cosis includ¢ those incurred IT) ihc goi'ernancc Trf Ihc charily and iLs asse15 and Luunly orrice and county ledm expenses. Costs dre allocated lo Ihc expendiiur¢ hedding tu which ihey rvlylc. 'llJe charity mtiintains dL'tailed accipuniing rccord. lo cnable this to be undertaken. Fin4n¢l#l instruments 'rh¥ Lhari¢y only has linancial asset8 and linunLial liabililies of a kind that 4uulify as basic financial insiruineiil.%. BJsic rinanci411 insirum¢nis are ii)Ilidlly recouni¥cd ai Iran%aciion value and s￿h$eqUentlY m¢a5urL.d 41 thcir.8eiLlem¢nt value wilh the exLeption ()r bank IiTran.4 which arc sub.sequL'ntly med%ur¢d ai umortisLd LfpSI usin& Ihc efl¢¢iive inicr¢st method. Flxed assels l-dnbjiblc Iixcd assets are initially reci)rded al ￿).￿t. l)cpreLldLion ol-idnbjiblc fixed assets i.s providcd at the folli)wing rate.5 which are calculated i(? write ofl. Ihe 5SthS i)v¢r their e%limatcd u.seful Iivc5. l.innct Cl(Tru&¥h Farm {pn?pcr(y ¢?nly) 111 yeurs b.quipmcn( Fixlur¥s and til¢ings Motor Vehiclcs 4 years R¢ducin¥ hdlaftce 25D/* Reducin& balanLe In(angible fix¢d ass¢Ls arL iniiiallj. rccorded 41 Cost. Depreliation ol. inl8ngiblL fixLd as%el.4 is provid¢d at the lollowin8 rutes. whiih ar¢ calcul#led 10 ivrite off the assE15 ovcr (Iieir LStimatL'd uscful liv&8. Website 3 ycars Valuation of investments Quot¢d securities have becn vdlued at the mid-priL¥ at the cl()se of business ai the year cnd. Thc markct values of lixed intcresL and index-link¢d seLurilies exclude interes1 accnjed belwccn the last intEr¢5t paymrni dale and the year end. Thc ch&ig¥s in invesLrncnt markei values are accotsnl¢d for in thc ye0r in which they arise alld incl￿de prnfits and 105ses invcsimelll5 sold as w¢ll a5 unrcalisvd gains aud losses in ihe valu¢ of investmcnL% held ai the year end. Stocks Siocks are valucd ai th¢ lower of co51 and T]cl realisable value. Pagel 12

GREATFR MANCHESTER EA.ST COUNTY SCOUT COUNCIL NOTES TO THF. FINANCIAI. STATF.MENTS For the year cnded 31 March 2024 (Continued) Capital Grant A grAni given for capitdl cxpenditur¢ lo which Ihc d(InDr has irnpused Lunditi(Trns. lo be Inet over a 10-year period. and is Iherrfore subjeci to repa>m¢nt on a pro rata basis ovcr thyt period were these condiiions noi iu be mvl. Fund struc¢ure (7encral funding is in uiirestricted lund.8 availabl¥ for u.se at tiie discretion of thL Wstees in furtheranec of ihc gliLi¢s, Ihc I ru51L'e.4 ar¢ requirrd to makc judgctsnenis, e.41imales and assumpti()ns ahi)ui the carrying drnount L>fassvsi and liabiliiic.4 that dr¥ noi readily apparcni fri)m oihcr suurccs, ThL' CSlim#¢cs and #ss¥¢iatgd as.sun1PLii)ns are bas¥d on hisioi'iial exp¢i'ien¢c and other faLt(Irs hill arc ¥onsideT¢.d ii) b¢ relevant. Aclual re.4ults rnay dilfcr Irom thesc c.4limates. The esiimaics and underlyin&T assump(ion.¥ are rcvivwcd an tsngoin8 basis. Revisiun5 to aLLuuntin&y c51imales urc rccobiinsrd in Ilie pci'iod in wliich the Cstimaic is rcvi%¢d H'htrrc Ih¢' r¢vision dl'fc¢is ()nly that period, i)r in the pcrii?d of Ihc revision and fulurc pcriod.s wherL the revision afleLls b(iih currcni 4ind ￿t￿re periods. Pagel 13

GRFATER MANCHESTER EA.ST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 M4irch 2024 (Continued) Voluntary Income- County Levy I rnrt$lriLlcd Trund 2Q24 I'nreslricted 'und 2023 Ciross 511bscripiions collecl¥d Paid to Scout A.$50eiatii)n Allowance io District 292,Y96 1223,685) 11.508) 248.261 12Q3.929) County l.cvy 67,803 44.332 Voluntary Income- Donations & be4uest5 Unrestrieted Fund 2024 Reslrlcte Fund 2024 Unre.$tricted Fund 2023 Restricted Fund 21123 Sundry d()naiionb 1¥5 2.370 IX5 2.370 Investment income lJnreslrl¢led 21124 lJnre$trie¢ed 2Q23 From Lash derA)sils and loans 14.914 2.319 14.914 2.319 Page | 14

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTF.S TO THE FINANCIAL .STATFMENTS For Ihe year ended 31 March 2024 (CunÉinued) Costs of %¢ner4ting funds L,nreitrieled Fund.$ 2024 Restricled F-unds 21124 Lnre&lrieied Funds 2023 Tvlal 21124 Rc5trirled Funds 2023 Total 2023 Badgcs and books Fundraisin8 3,696 915 3,696 915 4.273 1,985 4.273 1.985 4.611 4.611 6,258 6.258 Analys15 of charltable expendl¢ure Iinrestricttd -unds 21124 Re5triclcd Funds 2024 Total 21124 ljnrestrieted Fund$ 2U23 & und.$ 2023 TotMI 21J23 Lamp and providor¢ costs (.Nvtc lu) F.vcnt. Activiiy Ci)sts and Award Evenrng Training CosL8 Ciranis World SL()Ut Jambiirce C'ii4ts 291.318 291,318 27(1.675 27U.675 49.611 49.611 2.597 1,9.39 2.597 1,9.39 6.017 6,017 5,963 5,963 7.475 7,475 1.3,14Q 13.140 354,421 354.421 294.314 294,314 Thc Lh4Lrily undertake4 its chJxitable aciivilie5 Ihr(IUbh grants awardcd t() Scout gri)ups in other disificL% in fijrtherance ofils chdrilable uL(ivities. Governance costs 2024 2023 Courily l eam cxpenses Rcgiunal L)evelopmeni Offic¥r Pn%lagc lelvphon InS￿r￿Me¢ Subscriptions Sundry expense5 Indepcndenl Lxaminer lees Accuunlancy lecs 5.134 5.000 3,-381 156 50n 778 3.522 128 1,501 136 2.8611 2.946 1.080 8.640 OSM Pride Mdrch Room Ilire Bank Charge. Depreciation 6,480 1,598 70 122 2,223 2X,963 17,421 Pagel 15

GREATER MANCHESTER F.AST COUNTY SCOUT COUNCII, NOTFS TO THF FINANCIAL STATEMENTS For the year ended 31 March 2024 (Continued) Staff Costs ,%alarics dnd wa8£S National Intsurance Pension 2024 21123 118.936 104,3Q3 7.750 1,996 No employees hud emolumcJ?Is ill CXL'esS Ot'£60,QUO. F'mployees 129,293 112,053 The avciaue numbcr nl'cmployeLS analy5rd b). lunciion was.. Provisinn of dLtivilics and Irdiniiig Mantig¢rneEII and administrali(In 2024 2023 10 l&inDet Clough Camp 2024 2023 (:dmp leL'8 14uildin& Camp Annual I,-v¢ntS und Sundry ALtIVllie% S'hop ,8ales Job Relcniion .Schemc Covid Granis 65,608 02.675 2¥,2J9 48.755 11,175 83.3.31 75.64Q 19.Cl6¥ 53.515 10,858 216.472 242,412 F.XPENDII'IIRF. Raies dnd Waici. M¥inteiiancL and improvem¢n15 P05taLic and lelcphone PrinliilL), Slalioncry and adv¢rlisin8 VchiLlc & traclor expense5 Sundry cxpenscs Saldries Ileat and Li&ph Deprrciation Insurance Shop PurchJ&¢s Aeiivity F.¥pense. Non-recovcrablc VA T 5,430 38.722 2,454 3,096 6,121 12.342 129.293 25,84 22.204 6,985 11.423 14.598 12.810 7.929 33.706 1,829 1.226 4.71 12.633 112,053 31,699 2¥.834 6.17U 8.416 16,492 4,977 Op¢rdling It)cliLiil for the year 291,318 270,675 {74.846) {28.263) Pagel 16

GREATER MANCHE.STER EAST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STA TFMENTS For the year ended 31 March 2024 (Continued) Tangible fixed assets oriiet 'quipmenl l.inntt l.'lough F'grnj Linnet C'loug quipmeni Cust At l April 2023 Additions Disposals Fixlures & Fitlingi Ilotur Ilehicles Total 6.397 656.69 18.268 128,7i5 30,575 76,195 44.342 912,3¥7 48,843 Ai 31 2024 6.397 674.966 D¢preei21ion Ai l April 2023 hargc for Ihe ycar Dispnsal 159,330 76.195 44.342 961,230 5,866 80 480,549 18.761 125,648 2.895 75.068 2¥2 34.706 2.409 721.¥37 24.427 At 31 March 21124 5,946 499,310 'et l?nok w*lue 31 March 2024 1211,543 75.350 37,115 746.264 451 175.656 30,7¥7 845 7.227 214.966 31 2023 531 176,149 3.IU7 1,127 9,636 The fann r% freehold. Ihc dLcd4 being h¢ld by the Sc()Ul Asliuciuiion 'frust Corporaiion. The freehold larld i.¥ not depreeiaicd. All l#ngiblL lixcd ass¥is 4r¢ li)r Lh4rilablc usc. Inl¥ngible A¥%et.s- Web.iitL' 19Q.550 C'i).%l hroubht fotivard Afftortlsalion broughi forward 2024 2n23 lQ.869 110.8681 10.869 110,¥68) 12 Fixed 8sset investmehts Quoted inve.Itmeni Market valuc brought forward Addiii(>ns Dispo.5als Nel tsnrealiscd investmenl gliins 2024 2023 192.143 193.797 Murkei value Ca￿J¢d forw'ard Cash deposits 23,652 11.655) 215,795 192.142 Historical ci)Sl ofouoted investments 215.79_5 192.142 93.912 93.912 Pa8e117

GREATER MANCHFSTER FAST COUNTY SCOUT COUNCIL NOTES TO THF. FINANCIAL STA TEMF.NTS Fur thc year ended 31 Mareh 2024 (Continued) 13 Stocks l.innet Llough Shop CiTrunty Shop 2024 21123 6,¥61 662 10.728 476 7,523 11,204 14 Debtors 21124 2023 Sundry Dehiors W()rld Jamhorce Advanced Capilaiinn i)ul rcL¢ived ai yLar end Flusiness Inle￿up[1Un Claim l>r¢paymcni¥ VA T Ilepaymcni 4.394 38.897 74,911 2,282 L¢,29Y 1,23.$ 45.573 84.445 1 S 1.14bllitles.' &mount.s falling due within Dne year 2U24 Creditor.% and acLNal.4 Piorycar &dju.slm¢ni Bank l.oan ond Oi'erdrafls S¢out As50Liaiii?n cHpi(iiLioll iii ddvan¢e Couniy l.evJ'_ capit8tii?n in advanL¢ l.ynmiiuth R¢%eNaiions inc()m¢ in adv&rice 2023 13.967 13.333 1140) 10.648 223,686 69,311 4,5(10 10.648 238,125 69.¥50 g,u39 341.029 321.338 I,i*l>ilitjLS.' Hmount$ fallin% due After one year 12,636 22.581 Deferred intome Deferred income as ut l April 2023 Released frtsrn previL)us year Resources delerred in ycar 2024 295.997 1295,9971 307.975 Deferred inLome as ai 31 March 2024 307.975 Ai the balance bhcel dale. tFie ScDui Lnuncil wa5 holding funds recei￿"ed in advancc tor ¢vents and il¢tii'lLl¢S idking pla¢¢ later in 2024. 7.he Sioui founcil also receivcd ,S¢oul A.%50ciation and County T.evy capitation in advance. Pagel 18

GREATER MANCHESTER EA.ST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL.STATEMENTS For the year ended 31 March 2024 (Continued) 16 Analysis of net &$sets between funds I nreslricttd Funds 2024 TangiblEI Inve$imen¢ IntaDgibl¢ A&sets Re.sidual et a.sset (l.r4bilities) General Ivtal 214,967 215,795 429,133 859.895 214.967 215.795 426.133 859,895 l.nreslricled Fund5 2023 'ranKiblel t¥ngiblc A$sels Inve¥¢mcnt Restdual el a5%els/ ILi¥bilitie$) G¥n¢ral Tol¥l 190,551 192.142 478.699 861.392 19U,551 192,142 478.699 R61..3Y2 17 Rt5trif ted F'unds B4lanL¢ at I Incnmihg April 2(123 resources Resources expended Tr4n.Ifer¥ Balance 4131 Mgrch 2024 Ja¢k Flcwiii ILgacy l.anLastrtuns 47.309 (4,299) 43,010 48,422 (5.412) 43.010 Jack Ilvwitt l.cgaLy Resiricied for spend on l.innei ('lough camp only. The transfer in the )'ear rcpresciils upduic on Burn cornpl¢x. Pa¥el 19

GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTFS TC) THF. FINANCIAL STATF,MENT.6i For the year ended 31 M4rch 2024 (Continued) 18 Transactions involving trnslees and rel4ted parties trnstees. 'l-hc County Chaimian. Couniy Trca5urer. County Comniib5ioner and Camp Chairman EIVC their lime vTrluntarily as Nonc ol'the other Irusiees received aiiy rernuneraiion or had any material tr£insaciions wilh the CouTrty except lor potentially receiving reimbursemenl ol'¢xpenses incurrcd in thc ¢4)urs¢ ol-lhrir duiies. The Charity con5idcrs lis kc), mana8¢rncni PCTS(Trnnel cvmprise the Chair, Couniy Commibsioner, Chair tsf Camps 85.250). CommitLgc Ètnd Lhc Couniy Tr¢&sur¢r. The noiiondl valuc nf the key mandgemcnt pcrsonncl would b¢ £86,5QO (2Q23-. Mosi ol-(he ineome of the Colmty derive.8 from lellow member5 uf thc Scout Muvcmeni. Nlcmbcrship sub%cripiions LolleLlcd as agent Inr the SLUUt As.suci41ion are di$closcd in not¢ 2. 19 T4xa¢ion .1 ax Aci 2011). -rhc (.'ount)' Sciiui Couneil is a reEISlered Lharity dnd SULh 15 ex¢mpi fnjm lux under Secliiin 483 of the CiTrrporaii¢)n Page120