GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL Reference and admlnlstratlve detsils Charity Name: Greater Manchester Easi County Scout Council Charity Registration Number: 1014742 The Scout Association Registration Number. 171000 Charity's Principal Address: Linnei Clough Scout Campsite, Gibb Lane, Mellor. SK6 SNB Trujtees: Cbair. Pet¢r Metcalfe (Appointed Sq)t 2023 for 3 y¢m) . Fa of Terni W 2026 Deputy Chair. Anthony Boggiatio (Appoinied 2023 for 8 years) . FAd of Terni Sept 2031 County Tre&surw. Phil SherliKk (Appointed Sepi 2023 for 8 yem)- End of Terni Sept 2031 Trustee: John Smith (Appointed sw 2023 for 8 years) - Fd of Terni Sept 2031 Trnstee: Gopal Malhotra (Ap)inted Sept 2023 for 8 yeaTS)- End of Texm Sq)t 2031 TTU8lee: Calunj Piper (Appointed Sept 2023 for 8 Ye5) - Fnd of Terni Sept 2031 Tntste¢: Joe Luscombe (Appointed Sept 2024 for 3 years)- End of Terni Sept 2027 County Ld Volunteer. Phillip Sumner (ex officio) County Youth La&. Daniel Barton ( &[ officio) BankeTS: Royat Bank of stland PLC Indwdent Examiner. Mit¢hell Clwlaworth (Audit) Limited ReknO Auditors PeD8ion Provider. EnrolffA LAd Payroll Provider. Monetta LLP HR Advisera: Peninw tnvestments: Royal Bank of S¢otland and CCiA Advisors: l Helen WoodcocK 66 Gi]eswl Creseot- Advises in compilation of annual Accounts 2 Jade SherlocK 66 Kay Stre&- Advises in VAT returns Page12
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For the year eDded 31 March 2025 truetur GovernaDce and Mana ement Governlng doeument The County's governing documents are those of The Scout Association. They consist of a Royal Charter, which in mi gives authority to the Bye Laws of the Association and The Policy* Organisation and Rul¢s of The Scout Association, Con8tltsdon The County 18 a trnst established under its Nles which are common to all Scouts. Trustee Selecdon Methods The Trust¢e8 are appointed in a¢¢ordan¢¢ with the Policy? Or8ani8ation and Rules of The Scout Association. Management of the County The management of the County is v¢sted in the Thistee Board, the members of which are the 'Charity Trustees; of the County which is an educational ¢harity. As charity tntee8 they are responsible for complying with the legislation applicable to charities. Thi8 include8 the registration, keepin8 proper account and making r¢¢um8 to th¢ Charity Commission a8 appropriate. Th¢ Trnstee Board consists of the Chair, Treasurer, and 7 Trustees {in¢luding 2 Ex Offi¢io Trustees) and meet quarterly and a8 neeAled as matt£r8 aTi8e. Th¢ County Tnte¢ Board 18 Comprised of members ¢lted annually by the County Scout CouD¢iI and ex-officio member8. It may also iticlude members nominated by the County Lead Volunteer in Consultation with the County Chair and members COwOPted by the County Trustee Board; however. the totsl of the8e must not ex¢e¢d th¢ totsl of ex-oificio and appointed members. The Trustee Board 18 a¢¢ountable to The County Scout Council. Truitee Indu¢llon and tralnlng TTU8tee4 are required to have knowledge of the policy, organisation and rule8 of The Scout Association (POR) and th¢ vaTiOU8 requirements of the Charity Commission. Trustees 8hould complete all training that is required within POR. Tru8te¢s bave undertaken DBS chexks and Sign a Trn8tee Declaratson of Eligibility and Automati¢ Di8qualifi¢ation Fom) upon taking up their appoinlment and this 18 reviewed annUly. Rtsk Management and Intern81 Control The Trustees monitor ri8k througb the u8e of County risk register which 1$ reviewed at tru8tee mlIn88. There are a number of risks but the County h88 suffi¢ient rtsyrves and plans in place to mitigate tIe risks. however the County will be looking for future fimding in the m¢dium tern]. CCLA has been turbulent in it's value this year but seems to be stabilising. The County h88 in place 8y8tem8 of internal controls that are designed to provide reasonable &88uran¢e against materiaI mismanagement or lo, these include 2 signatories for all payments and a ¢ompTehensive insurance policy to ensure that insurable risks are cover Page13
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For the year ended 31 Mareh 2025 Ob eetives and aetlvld Summary of the objeets of the Charlty set out in its governlng do¢llm¢nt The Purpose of Seoutlng sul1ng exists to actively engage and support young peopk in their developmenL empowering them to make a positive Conthl¢10n kn Society. The VAlue8 of Scouting As Scouts we are guided by these vatues: tegrity- We act with integrity: we are hon4 trustworthy and loyal. Re8pect- We have 8elf.re8pect and reSpt for others. Care- We support others and tske care of the world in wbich we live. Belief- We explore ow faitlL8. llerS and attitude& coperation- We a positive difference; we cw)erate with others and njake friends. The Seout Method Scouting takes plac¢ when young peopl4 ID parthenbip with adul14 work together based on the values of Scouting Enjoy what they are doing and have fun. Take part in activities indcM)rs and outdoo Learn by doing. Slwe in spiritual refiectio Take resp0+1]1ty and rnake choices. Undertake new and cballenging activiti Make and live by their Promise. Sunmnary of main a¢tivltl¢s in relation to these objeetiv The County Scout Council is the elector bcmty wbich suppxts and encourages the development of scouting in the Scout County of Gttater Manchester East and its aim is to promote the development of young people in achieving their full physical. intellectual. sociaL and spiritual tellI1 as individua]s as rwnsible citi7£ns and as members of their local national and international communities. The method of achieving the aim is by providing an enjoyable. challenging and attractive scheme of progressive training based on the Scout Promise and Law. This County Trustee Board exists to make sure the charity is welkmanage(L risks are assessed and mitigated, buildings and equipment are in good woAting order, and everyone follows legal requirements and the organisation's policies and rules. Their suEwrt he]ps Oth nm high-quality and safe progranllnes that give young people skills for ]if& Publle Benefit Statement The County meets the Charity Commission's public benefft criteria under both the advancernenl of education and the advancem¢Dt of citizenslllp or conllnuDity development headings. Page14
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For the year ended 31 March 2025 ehlevements and Performan The county has continued to grow during this perio4 with a number of se¢tioll8 opening and 8roup$ throughout the county. The ¢o$t of living has played a si8tiificant part across the county. impacling on nmning costs of scout building8 as w¢ll as seeing illcreas rents for groups in premises not owned by themselves. Locally at Linnet Clougb our Tunnij costs have increased and will lead to increase costs down the line. We have Seen a lot of growth in our Explorer Section which is brilliant. All of this growth is down to the Iwd work of our volunteer l¢aders within ea¢h of these Sections and keeping the sessions fun and exciting. A big focus towards to the end of this period was on mandatory training cornpliance, and thanks to CLV and his team I'M pleased that this compliance has significantly improved from the last period. along with bou8e keepin8 required in the transition to the new membership system. Linnet Clough h88 seen a number of succe&8ful Scout events this period, with the Explorer Winter Camp being a huge success and there i$ a programme of Dew events in the forthcoming period. W¢ w¢l¢om¢d 8 number of n¢w stsff in this period and the wealth of experience they brin8 to the 8ite. Towards the end of this period we saw a national scout conference on the forthcomin8 HQ development plan and we anti¢ipat¢ th¢ r¢l¢48¢ of this and how it will 8uide scouting in the future. The digital team have developed a new mailing $yst¢m which is improvin8 our communication with th¢ County, The launch of the county Kanders¢e8 trip and a large number of participants is encournging to see along with the forth ¢omin8 World Scout Jamboree in Poland in 2027 will See the selections of the unit in the next period. As ever we regnISe the support given by our Local Authoritie4 Manchesier City Council and Stockport and Tameside Metropolitan Borou8h8. We recognise e8pe¢ially the intere$1 and support they hav¢ given to us and their acknowledgement that we ar¢ a major provider for young people and adults who wish to volunteer within th08e authoritie8. Mayor8 and Deputy Mayors and the LL)rd Lieutenant have been generous in their time attending our events. W¢ a180 appreciate the ¢108e interest from our County Pre8idenL Phil Horton and hi8 Contribution to th¢ County. The aim of the County is to provide the very best that Scouting has to offer to the greatest number of young people, and we a¢knowl¢dge tbe enorn)ous amount of work carried on every week of the year by those in leadership and supporting positions within our Groups and Di3tri¢ts. W¢ also acknowledge the work of ow many friends who eontinue to promote Scouting in their individual ways and in particular those who arc members of the 500 Club which provideB fund for future developments at Linnet Clough. The Trnstees have paid due regard to the Clwity Commissions guidan¢e on public benefit and it is believol that the delivery of the Scout Association Prograrnmc A8 refeffal to in this report meets Such Criteria. It is heartening to note that national rOgnitiOn is given to the award8 received by S¢outs in all 8e¢tions and our young people are encouraged io share this award Su¢s8 and to ensure that such awards are included in any CV$ they submit for jobs or higher education rquirements. Recent feedback from Univerisitieg have indi¢ated the weight that 18 given to those who have participated in Scouting when it comes to allotting places. We welcome our new North West Regional Lcad Volunteer Heather Lomas in this period and wisb her well in her t¢nure and look forward io the leadership she will bring to the region. Page15
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For the year ended 31 March 2025 Ffinanefial Revlew Statement on the eharlty's polley on reserves The County's policy on reserves 1$ to hold Sufficient resources to ¢ontinue in charitable activities of the County should income and fundrnising activities fall short. The County Trustee Board considers that the County should hold a sum equivalent to 12 months running costs of the ¢ampsile and county. and provisional amounts relalin8 to restricted fimds circa £250.000. Investment Powers and Polley The TStee8 are advi8ed and guided in the management of investments by CCLA, a national company specialising in investments for Charities. The Tnjstee Board reviews the policy And progress of investments at their meetings. Valuations are rvkived in October and April every year. The trustees also ensure surplus funds are kepi in appmpriate short tern] bond8 or high interest a¢¢ounts inIioe with the projected need for funds. Flnanelal Revlew The tntee8 review the county reserves annually and during trustee meetings and the specific financial ttusteemeeting. The reserves are found to be sufficient with the projected capital expenditure and the eounty Campsite Linnet Clough. Trustees. responslbllltles In relatlon to the finanelal statements The TneeS are responsible for preparing the Trust¢es' Annual Report and the fman¢ial statements in accordance with applicable law and United Kingdom AccountiDg Standards (United Kingdom Generally Arxepted Accounting Practice). lan$ for Future Perfiods Th¢ County Owation Team continue to review the wunty and ensure all districts are fit for wse and where required alteration of districts is done to ensure we continue to provide support to our young pwle and adults to d¢liver scouting within the county. Each district and group will continue to have it's own development plan and to be updated inline with the forthcomi Headquarters Developmeni Plan. The County Campsite is drawing together a 5 - 25 year development plan which is being guided by the forthcoming Headquarters Development Plan and ongoing site inv&stigation work. DeelaratAon The law applicable to charities in England and Wales requires the Itvstees lo prepare fmancial statements for each fmancial year. which give a true aDd fair view of the fmancia] tiVItIeS of the Scout Counctl during the year and of its stste of affaiJ3 at the Pd of the year. tn preparin8 those financial ststements the trustees are wired to: . Select suitable a¢counting policies and then apply them consistently. Observe the Jnethods and principles in the Ctwities SORP (FRS 102) Make judgments and estimates that ate reasonable and prudenl stste whether applicable accounting standards 8nd ststements of recommended practice have been followed subject to any departures disclosed and explained in the financia] ststements. and Prepare the fmancial statements on the goiDg concern basis unlGss it is inappropriate to presume that the Scout Council will continue in operdtion. The trustees are responsible for keeping proper aounting records which di105¢ with reasonable accuracy the financial position of the Scout Council and which enable them to ¢nsure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) R¢gulations 2008 and The Policy Organisation and Rules of the Scout Association. They are also responsible for safeguarding the assets of the Scout Council and he¢ for taknng reasonable steps for the preventson and detection of fraud and other irregularitie& Page16
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL TRUSTEES REPORT For the year ended 31 March 2025 ststement of disclosure to the independent examiner So far as the Tn1¢¢8 are aware, there 1$ no relevant examination infornMtion of which the Scout County's exaEniner is unaware. Additionally? the Trust¢¢s have tak¢n all the necessary steps that they ought to have taken as Trustees in order to make themselves aware of all relevant examination inforniation and to establish that th¢ Scout County's examiner is aware of that inforniation. Independent Examlner A resolution will be proposed at the Annual General Meeting that Mitchell Charlesworth be re-appoinl¢d as independent examiner to the Charity for the ensuing year. Signed on behalf of the Trustee Board eter Metca]fe ChaiT 1211212025 Page17
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL Independent Ezamlnerls Report to th¢ ¢bArlty'S trusteeB for the year ended 31 March 2025 I report to the charity Irusteeg on my examination of the accounts of th¢ charity for the year ¢nded 31 March 2025 which atr s¢t out on pages 9 to 22. Rwnslbllltles Aod basls of report As the ¢Trwity trUSt¢¢8 you aTe rwllsible for the preparnti¢)D of the accounts in accor with the Cbarities A¢t 2011 ('the Act'}. I report in resped ofmy examination of thecharity's aClts ¢arried out uftder 8tion 145 of thc Aet and in c8rryin8 out my examination I have followed the appIlble Dite¢tions 8iven by the Chatity Commission utth se¢tion 145(5)(b) of the ACL Independeot ¢umkner'i •tAtsrnent I havo completed my examination. I c¢)nfirni that no mat¢rid matters havc CA)me w my attention ID ¢onne¢lion with th¢ ¢xaminft glviti8 me cause to believe that in any mAtsrial respect: acmunting rKords were not kept in re8pect of the charity as ttquired by 8¢Ction 130 of th¢ ACL" or 2. th¢ ounts do not aord with those record8; or 3. the accounts do not comply with the 8ppli¢abl¢ wuirements concerning the ft)m and content of accounts 8et out in th¢Charitie8 (Accounts and RepoTts) Regulations 2008 other than any r¢quirementthat thc accoun give A 'true and fair view, which is not A mattcr consideroj part of aD independent ex8minatioTh. I have DO concerns 8nd have ¢ome aero88 no other matter8 In connection with th¢ exthjlnation to which att¢ntion shOd Ix drnwn in thts report in order lo eAle a proper UDduStd]tiB ofthe a¢¢ounts to b¢ reac1d. Jamlele4 JohD•ton (Senlor Statutory Audltor) For ind OD behalf of Mlt¢b•ll Ch#rlrnrth Cbart¢red Ac¢ouDtaDts Statstory Audltor 3rd Fliyor 44 Peter stst Manchester M2 5GP Page18
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL AcfIviTIES (INCLUDING INCOME AIYD EXPENDITURE ACCOU) For the year ended 31 March 2025 Unrestrkted Restsl¢ted Funds 2025 Totsl Z025 Funds 2024 Funds 2024 Totsl 2024 2025 Nots Ineomlng Resources In¢omlng Resourceslmm geReraledfuRds Voluntary U0 County l¢vy Donations and gTrnts Actiw'tiesforgeneratsng 69.850 69.850 35(Kl 67.803 185 67.803 185 Badge. book and pok) shirt sales 4,127 4.127 3.758 3.758 Fundraising Inwthient income 2.182 14,613 2.182 l4,613 1477 14.914 1477 14,914 90.772 3,500 94.272 89.137 89,137 Jh¢omln8 R¢soyreesfrom Camp Income Events & Activities io 246,292 4.498 246.292 4.498 216.472 48,825 216.472 48.825 250.790 250,790 265297 265297 Totsl Ineomlng 341.562 3.500 345.062 354,434 354.434 Resourcey Expended Cost of 8cn¢rnting funds clIable activities Govanan¢e costs 6.669 336.936 27,672 6,669 336,936 27.672 4,611 354.421 28,963 4,611 354.421 28.963 Expended 371277 371.277 387.995 387,995 Net Ineomlng Resollreeg for the year (29.715) 3.500 (26215) (33.561) (33561) Other Re¢oEnlsed GahDs and1085¢5 GaInO055eSj on J2 12 Unreaii8ed (4287) (4.287) 23.652 23.652 Net Mov¢m¢DI In fund8 (34.002) 3,500 (30,502) {9,909) (9.909) Pag¢19
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACmlTfiES (INCLUDING INCOME AND EXPENDrruRE ACCO} For the year ended 31 March 2025 Funds 2025 Totsl Totsl 2024 Note Transf between funth 17 (7.806) 5,412 {5.412) Net movement In funds aftff transfers (29.196) (4JW (30.502) (4.497) (5.412) (9.909) Balances bmught forward at l Aptil 2024 856.895 43.010 899.SX)5 861J92 48,422 909,814 Balances forward at 31 MAr¢b 2025 830,699 38.704 869.403 856,895 43,010 899.905 All of the adivities of the cbarity are classified as ¢oNinuin& Pagel 10
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL BALANCE SHErr As At 31 MAreh 2025 2025 2024 Note Tan8bi le fixed 8s%ts InnlIk assets Investments 203J58 1,601 211,508 214.966 ij 12 215.795 416.467 430,762 Currffjt amets Stocks Debtors C88h at bank wxl in haDd 13 14 7237 68,410 769.789 7,523 45,573 770,312 UabUlthI: Amounts due wllhlB one ye•r 15 (390.053) (341.629) Net corrent amets 455J83 481.T19 Llabllldts: •pts over •)oe yar 15 (1447) (12.636) r4et aloets 869.403 899,905 16 830.699 856.895 RtrI fun 17 38.704 43,010 869.403 899,905 1211212025 Approved by the ¢xmitive commiile¢ on ......... . -. SI1 on its be1)r by P M¢tcalfe P Sh¢rlock Pagelll
GREATER MANCHESTER EAST COIINTY scour COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Mareh 2025 A¢couDtlng polia Balls of accountlD8 Thes¢ accou ha been pr¢pared in aLxordwtt with FRS 102 Tr Fi08n¢ial R¢titi8 Ststtdard applicable ill the UK ond Republic of Irelanf fFRS lo2j.-AWjtins and Reporting by Charities" the Statynenl of Recommended Practice for charities applying FRS 102 Octob¢r 2019, the Clwtties Act 2011 and UK GcDcrnIIy GreAter mthKheS County Scout Couticii meets the definition of a public benefft entity under FRS 102. Assets and liabilities are initially rec08n18 at historical c4)St or IraDs&ction valu¢ unless otherwise sts1 in the relevant accountiti8 policy notc(8). The principl accountiti8 po]icies adoptej are s¢t beknv. showing suffi¢ient ¢asb rt8eryes at 31 March 2025. to cover the liabiliti¢s for At least a p¢riod of12 month& At the time of Approving the financi statrmenty th¢ th¢5 knve a reonable exption th•t the chwity I th¢ goin8 Concern basis of countIng iti the finM¢ial #almaits. Incong rewr Voluntsry iti¢ome in¢ludw8 county levy. don10$ and th&1 providc core funding or are ora 8etternl nature are rcwiscd wlRtt there is ¢ntitleun( wtsinty of rfttipt th¢ 4moun¢ bc measwd with sufficient Teliability. Such incom¢ is only deferred when: The donor specifies that the 8fAnl or donation must onty be wed in fumre 8c¢ountin8 peTiods; or Th¢ donor imposed ndItionS that must b¢ met before the ¢harity has unconditional entitlctTh¢nL subieet to gpe¢ifi¢ Perfonn wnditions is earned (a8 the related goods or servil ar¢ provided). Grant ineome I]ded in this ca¢ry provides fimdir&8 to tivities and is rxows•J wber¢ there is entitl¢menL Gcrtainty of receipt the amount call be me&8wed with sufficient ffliability. Voluntserj donated 8ffvkts and fadlEtI Pagel 12
GREATER MANCHESTER EAST COUNfY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS For tlte year ended 31 March 2025 Regour¢es expended Expendilure is when a liabilty is in¢uffe4L Contractual aTrn8rnts and perfOrn rnlated 8Tants are Tosni8ed as goods or savic¢5 are supplied. Oth¢r pit payments aTe r¢¢o8nised when a con8tru¢tiv¢ obligation grises thAt result in the payment beiD8 ullavoidable. Costs of generntiD8 fiwds are those costs inwred ill attracting voluntary incom& and those illcu in trnding activities that rnise fund Clwitable activities illclud¢ expenditure ao¢lated with thc operntin8 of the campsite and ¢otts8e& ts•ining courses and speci81 events. GovernollrA costs inelude those Incurr in the 8overnance of the charity and its assets and county offi¢e d county team ¢xp¢n8es. Costs are allocated to the expendituxe headin8 to whi¢h th¢y Telth. The charity maintains d¢lail¢d a¢c•untiD8 record to enable this to bc und¢rt&eJL FIDaDelal Inthments The ¢baTity only financial assets and financial liabilities ofa klnd that qualify as basic financial instruments. B&8ie financial iDstrumcDts are initially recognised at trnOn value and subsequenily measured at their settlcment value with the ex¢eption of bank IoaDY which ar¢ sub8equ¢ntly measured •¢ aMOrti cost U81n8 the effecti int¢re81 method. Flxed assets T8ngible fixed &$8ets are initially ffCOTded at eosL Depreciation of tan8ible fixoj wets is Provided at the following rntes which are cAkulAt&l to write off the assets over their e8timated useful live Linn¢t Clough Farni Iproperty only) 10 yell Equipment Fixtu8 and fittings Motor V¢hi¢les 4 y¢ars 25% Redu¢in8 balance IntaD8ible fixed a&8ets initially recor1 at cosL Depreciation of intangible fixed &8sets 15 Ptovided at the following rate& which Ate calculated to wri¢¢ off the assets ovcr their timated useful lives. W¢bsite Valuadon of Investments Quotal securitie5 have beeD valued at th¢ mid-price At the c105c of business at the end The values of fixed iDter¢sl and index-linked securitics ex¢lude interest acmed bettveen the last interest payment thte and the year .iK thanges iti investment mKkct values 8re accounted for in the ye8r in which they ari8¢ And include prolits atyj losses on investments sold as well unrealised 8ains and1058cs in the value of investments held at the ye•r end. Stocks Stocks valued at th¢ lower of cost and net ffalisable val. Page113
GREATER MANCHESTER EAST COUNTY scoirr COUNCIL P40TES TO THE FINANCIAL STATEMENTS For the year ended 31 Mareh 2025 (Conthiued) Capltsl Grant is thereforc subject to repayment on a pro rats bAsis ovw that paithj were these ndItiOnS not to be rneL Fund $¢nthre (jeCtiVeS of thc rKiL The funds held in eath of theoc Categories are dISed ID ts)*s 16 and 17. Irreeoverabk VAT The tharity ks for VAT. Jttec0valc VAT is in¢lth within the asset or expthdittwe heading to which it tes. Criti¢al ACCOUDtlog eJthllate8 •od Judgments In the opplicalion of the awity's xcountin8 plicie& the Tnk8te to makc judwts. cstirnateg and 8ssutiiptioos about the carrying amount of aSts artd Jiabilitie8 that arc not readily appaffnt from other sour¢¢& Tr relev8nL Actual results differ from these estitDts. Page114
GREATER MANCHESTER EAST COUNTY SCOUT COUF4CIL NOTES TO THE FINANCIAL STATEMENrs For the year ended 31 Mareh 2025 (Conliiiued) Voluntsry Kneome- County Lffj Fund 2025 Fund 339.937 (270,087) 292.996 (223ffj85) (1508) Paid to Scout AssociatiOD 69,850 67.803 Voluntary Incfjme- Donath>M & bequeits FuDd Fund 2025 Fund 2024 2024 Sunthy donations Grant income 185 185 Inv¢stmeDt IDcome UnMtrl¢ted UnreJtrl¢t 2025 2024 From casb deplts l(MD8 14.613 14.914 14.613 14.914 Page115
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025 (Conthiued) Costs of generatlDg funds Unrestrl¢ted Re8trlc¢ed Totsl 2025 Futtds 2024 Fund$ 2024 Fund5 2025 Fund5 2025 Tot*1 2024 Badges and books Fundraising 5.749 920 5,749 920 3.696 915 915 6,669 4,611 4,611 ADatysls of Charltable expeDdlture Totsl 2025 Unrestrleted Restrlded Totsl 2024 Fund8 2024 Fund8 2024 Fnnd$ 2025 Fund$ 2025 Camp and providore costs 326,191 326.191 291,318 291,318 (Note 10) Even( Activity Costs and Award Evening Training Costs 6250 1,534 6250 lJ34 49.611 49.611 2.961 2,961 6.017 6.017 World Sll£ Jambore¢ Costs 7,475 7.475 336.936 336936 354.421 354.421 The charity wxdeTthkes its charitable activities throu8b yits awarded to Swut group5 in othez distsicts in 2025 2024 County Team ¢xpenses Regional Developmen¢ Offic¢r Postage and tclephone 1,699 io,o(M) 1,276 3,134 3,381 156 subs1puolls Sundry expense5 Indepeodcnt Examiacr fees A¢counlan¢y fees OSM Prid¢ March (3,754) 3372 3,522 11.880 1,065 Q480 lJ98 70 Bank Charges D¢preciation 1,854 2223 27,672 28,963 Page116
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the yegr ended 31 March 2025 (Conthiued) Stsff Costs 2025 2024 Salarics and wa8¢• National Insurance Pension Costs 124.841 9,386 2.IXII 118.936 8,361 1,996 136,228 129293 No employtts Imd emoltll)ts in excess of £60.000. Employees Tho averag¢ number of employees anatysed by filltIon w•8: 2025 2024 Provision of a¢dvities and trniDiD8 ManR8cmenl and odministrntion 10 Llnnet Clough Camp 2025 COME Cllp fees Buildin8S Camp Annual Events and Sundry Activitie8 Shop Sales Job Retention Sch¢D Covid Gr8nts 97.305 58,024 7,994 69,750 13219 65,608 61675 28,259 48.755 11.175 246292 216.472 EXPENDITURE RAtes and Watcr maintenan and improvem¢rtts P05ts8e and telephone Printin& 8lationery and adverti8in8 Vehicle & tractor expens¢$ Sundry expen8e8 Salaries Heat ond Light Depre¢iAtion Insurance Shop Purch88es Activity Exp¢nses Non-1ewveTIe VAT 5.388 41,41n 471 1,203 5,392 22,794 136,228 22,373 25,393 11,823 12.250 32564 8SIO 5,430 38.722 2,454 3,096 6.121 11342 129,293 25,840 22,204 6,985 11,423 14,598 12.810 326,191 291J18 Operatin8 (Deficit) for th¢ year (79.899) {74,846) Pag¢117
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENrs For the year ended 31 March 2025 (Contlnued) 11 Tallble ed assets Office iJnDet Clough Clong Totsl Ve]*ts5 At l Apnl 2024 AddAtions DISS&1S 6J97 674.966 159J30 4.028 7A195 44J42 961230 15.639 At 31 mar 2025 10202 772 163J58 7Q195 44342 976,869 Ikpredtttton At l April 2024 Charge forthc year Disposals 499JlO 18240 128,543 6546 75350 212 37.115 746264 27247 443 At 31 MArtb 202S 517550 I35.19 75562 38.921 773511 Net Ik value 31 Mareh 2025 3813 165222 28269 633 5.421 203J58 31 M4r¢h 2024 451 175.656 30.7 7227 214.966 IntsHglble ABsets-Wthlte 2025 2024 10.869 10,869 Additions (10.868) 12 Flxed asset inveslmeots 2825 2024 Qllot lavestmeots Market value brought forw•rd Additions Disposals 215.795 192.143 (4287) 23.652 Market value cwried forwKd 211J08 215.795 211508 215,795 93.912 93.912 Pagel 18
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTES TO THE FIIYANCIAL STATEMENrs For the year ended 31 March 2025 {Contlnued) 13 Stotks 2025 2024 Limiet CIou8h Sknp County Shop 5.429 1.808 6J6J 7237 7523 14 Debtors 2025 Sundry Debtors KKnder8t¢8 Payments Capitation not received at year end Business Interniption Claim Prepayments VAT Repaym[ 4,394 20,378 45,981 38.897 1051 2282 68,410 45.573 15 Liabllltle8: Amoullts falkng due wlthln ODe year 2025 2024 credito and a¢¢nJals Bank Loan and Overdrafts S¢out AScIatiOn- ¢8pitstion in advance County Levy- c8Pitation in advanc¢ Lvnmouth Reservatiorts income in advan¢¢ K8odersteg Income 12,497 10,648 270.088 69,905 13.967 10.648 238.125 69,850 9.039 26915 390,053 341.629 Llabllltley: Jmouots falung due after one year 2.447 12.636 Deferred In¢ome 2025 Deferred iacome as at l April 2024 R¢leased from previo year ReSoUeS defeffed in year 307.975 (307975) 339937 Defeff in¢ome as at 31 Mar¢b 2025 339.937 At the balance Sheet dat4 the Scout Council was holding fid8 received in advan¢¢ for events and activities tsking plo¢¢ later in 2025. The sV¢ Cwncil also receivcd Scout Asso¢iation and County Ixvy capilatlon in advan¢e. Page119
GREATER MANCHESTER EAST COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMEF4TS For the year ended 31 March 2025 (Continued) 16 Analysfis of net assets betweeD fuDds Tanglblej Investment Intangible Residual et assetsl (Uabilities) Unrestrieted Funds 2025 Total Genera] 204915 21 J,508 4J4232 830,655 204.915 211,508 414232 830,655 T81)Ie/ Investhient IntaDglble Residual Net a8set&l (Liabilities) UDrestrkted Funds 2024 Total 214.967 215.795 429.133 859,895 214967 215.795 429.133 859,895 17 Re8tiy¢ted FuDd¥ Balanee at I Ineomlng Resourees Transfers Balance at 31 Mareb 2025 Jack Hewitt kgacy FITYA grant 43.010 (7,806) 35204 35(M) 43.010 (7,806) 38,704 Jack Hewitt L4acy Re8tiicted for spend on Linnet Clough llp onty. The transfer in the year rewesents eXplture on the Yoof at tbe Linnd cl{ camp which made in the prior FITYA Grant Page120
GREATER MANCHESTER EAST COUNTY scoirr COUNCIL NOTES TO THE FINANCIAL STATEMEwrs For the ye•r ende4131 March 2025 (Continued) voluntsrily as truste¢& for potentially re¢eivin8 reimburs¢ment of expeftLses incunrd in th¢ course of their duti The awity considets its kry m4nfj8ement PerCl LM)mprise tk Chair. County Commissioner. Ch4ir of Camps Committee and thc County Treasurer. Tr notional value of th¢ kcy ma8cm¢llt personnel would be £ nil (2024.s(M)I Most of the income of the County derives fiDm fdlow meJnbers of the Scout MovemeaL Membership subscriptiom u)Il¢¢ted 18 agent for the Scout A$Sl8t10n are dixlosed in nol¢ 2. 19 Taxatlon Th¢ County So)utCouncil is a re8l*¢r¢d charity and as is exempt from und¢r Seetion 483 of the Corwion Tax A¢¢ 2010. Page121