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 d<iled
4 J£inuary 1912. The County is a"frusi esi¢iblished under li% Rule5, whrch are cummon to llll Louiilies.
Organi58¢iun
Th¢ Cuunty Scoui Council consisis ¢)r tx-DrriLro mcmber5, tni'iicd m¥mbcr.s. n()n]inated membeTS dnd Lo￿P(ed
menibers iri aLcorilance with the Pulicy Organi5aiion and Rulcs ot'the .%eoui AsSUCldiion11)ORJ. Nomrnaied mcmberb
are persons noixinalcd annually by thc Couniy Cummissioner in consulialion with thc C.ouniy Cl)airJnan and others
s provided l()r in POR. I'h¢ numbcr 1.5 Iv be deLided hy the County Scout Council. 'fhc County SLI)Ul C.'ouncil may
also co-upl members annually.
l-he numbcr of cu-opled member4 must not exLeed th¥ ￿tRI ufex-oificiu and nvminatcd membvrs.
Wiih(n lh¢ Loullty ar¢ %¢veral dislriLIs eiich with ii.s own .S¢oui Council.
Apptsihtm¢Trl of truitees
-I'hc man4ig¢mcnl (If thc Qvumiy 1.% v¢st¢d in ihe ExeLuiivc (.ommiilCC compri5illb¥ mcmhcr.s cle¢ied dniiu4lly by the
Li?unly %¢oul LL)IillLiI and LX-(IftiLiO members. li tnay dlso inLludc m¢mh¢rs Iiominaied hy thL Cvur21y Commi.%tsi(Jncr
in ci)n5ultaiion With thc County C.hiiim)dn and memhcr.s CO-OPtrd by thc c.ounty Fxecuiive C()mmitt¥c.. h(Trwcver. Ihe
li)1o11)rthcse Inust noi CXLc¢d IliL lolal ()fex-(JificiiJ and elcLicd members. The F.XCCUlive Commiitee Kirc thc 'fru.8(ce.%
and are aLLounidhle lo The C'ounty Scoui CiiunLil.
Trnltee Induction And (raining
Trustee% are reqUi￿d to have knowlcdgc (?f the poliLy, organisation alld Nlrs i)f 'lTrc ,8¢iiul As50cialion (l)OK) aTrd
the vari(Trus rcquirements ol. Ihe Chllrity Lommission. F'rom January 2017 all Lxccuiiv¥ memh¢r.% are reqiiired li) he
¢iihcr lull or associate mLmbers (If ihc Scout Associdiion. 'I'nisiec.% are al.io r¢quircd 10 underlake tr￿j￿In￿ li)r their
role in accordlln￿ with POR.
'Irusi¢es havc undertaken D13S LhcLks and sign a Trusier D¢cldralii?n t>f 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 Ii*lVC 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 fiTr*nci 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 Lh*iril)' 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.'h*Yle&worlh (Audit) l.imited
Regi.st¢red Ac£ount*nt8
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 g<ncral
objectives of the CouT]ciI.
csi%naicd funds are unresiriEicd lunds thai have been s¢t asid¢ al the discr¢iion ol. Ihe INsie¢s fur sp<cific PUTPOSCS.
Resiri¢l¢d funds ay¢ 111 bc uscd f(?r specTfic purposes laid down by the donor.
The funds held in each Iifihe5e caiegiiries are diselosed in nuies 16 and 17,
Irrecover4ble VA T
The charity is reuislered for VAI-. IrTecuveruble VA T is inLludcd ivithin the assci i)r cxpenditure hcadrng li) which li
r¥lai¥s.
(.'riticAI #C¢OUn¢inx vstim#tes And judgetmc'nts
In th dppli¢alion i)I' Ihc C.hgritv's a¢Liiuniin& p(>liLi¢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