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) - F￿d 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 Ye￿5) - Fnd of Terni Sept 2031
Tntste¢: Joe Luscombe (Appointed Sept 2024 for 3 years)- End of Terni Sept 2027 County L￿d
Volunteer. Phillip Sumner (ex officio)
County Youth La&. Daniel Barton ( &[ officio)
BankeTS: Royat Bank of s￿tland PLC
Indwdent Examiner. Mit¢hell Clwlaworth (Audit) Limited Re￿knO 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]esw￿l 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 tn￿tee8 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 Tn￿te¢ Board 18 Comprised of members ¢l￿ted 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 annU￿ly.
Rtsk Management and Intern81 Control
The Trustees monitor ri8k througb the u8e of County risk register which 1$ reviewed at tru8tee m￿lIn88.
There are a number of risks but the County h88 suffi¢ient rtsyrves and plans in place to mitigate tI￿e 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
s￿ul1ng 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 reSp￿t for others.
Care- We support others and tske care of the world in wbich we live.
Belief- We explore ow faitlL8. ￿llerS and attitude&
c￿operation- 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 re￿gnISe the support given by our Local Authoritie4 Manchesier City Council and Stockport and
Tameside Metropolitan Borou8h8. We recognise e8pe¢ially the intere$1 and support they hav¢ given to us and their
acknowledgement that we ar¢ a major provider for young people and adults who wish to volunteer within th08e
authoritie8. Mayor8 and Deputy Mayors and the LL)rd Lieutenant have been generous in their time attending our
events.
W¢ a180 appreciate the ¢108e interest from our County Pre8idenL Phil Horton and hi8 Contribution to th¢ County.
The aim of the County is to provide the very best that Scouting has to offer to the greatest number of young people,
and we a¢knowl¢dge tbe enorn)ous amount of work carried on every week of the year by those in leadership and
supporting positions within our Groups and Di3tri¢ts.
W¢ also acknowledge the work of ow many friends who eontinue to promote Scouting in their individual ways and
in particular those who arc members of the 500 Club which provideB fund for future developments at Linnet Clough.
The Trnstees have paid due regard to the Clwity Commissions guidan¢e on public benefit and it is believol that the
delivery of the Scout Association Prograrnmc A8 refeffal to in this report meets Such Criteria.
It is heartening to note that national r￿OgnitiOn is given to the award8 received by S¢outs in all 8e¢tions and our young
people are encouraged io share this award Su￿¢s8 and to ensure that such awards are included in any CV$ 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 T￿Stee8 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 tn￿tee8 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 Tn￿eeS 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 P￿d 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 a￿ounting records which di￿105¢ 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 Tn￿1¢¢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 aC￿￿lts ¢arried out uftder 8￿tion 145 of thc Aet and in c8rryin8
out my examination I have followed the appIl￿ble 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 a￿ord 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
shO￿d Ix drnwn in thts report in order lo eA￿le a proper UDduSt￿d]tiB ofthe a¢¢ounts to b¢ reac1￿d.
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 sts￿t
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 U￿0￿
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
c￿lIable 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
GaIn￿O055eSj 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
In￿n￿lIk 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: •p￿ts over •)oe yar
15
(1447)
(12.636)
r4et aloets
869.403
899,905
16
830.699
856.895
R￿trI￿￿ fun
17
38.704
43,010
869.403
899,905
1211212025
Approved by the ¢xmitive commiile¢ on ......... .
-. SI￿￿1 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.-A￿Wjtins 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 re￿onable exp￿tion th•t the chwity I
th¢ goin8 Concern basis of ￿countIng iti the finM¢ial #almaits.
Incon￿￿g rewr
Voluntsry iti¢ome in¢ludw8 county levy. don￿10￿$ and th&1 providc core funding or are ora 8etternl nature are
rcwiscd wlRtt there is ¢ntitleu*n( 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
T￿osni8ed 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 a￿o¢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 trn￿On 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
Fixtu￿8 and fittings
Motor V¢hi¢les
4 y¢ars
25% Redu¢in8 balance
IntaD8ible fixed a&8ets initially recor￿1 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 $¢n￿thre
(￿jeCtiVeS of thc r￿KiL
The funds held in eath of theoc Categories are dI￿Sed ID ts)*s 16 and 17.
Irreeoverabk VAT
The tharity ks for VAT. Jttec0va￿lc 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 aS￿ts 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 dep￿lts 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 S￿ll£
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
subs￿1puolls
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 fill￿tIon w•8:
2025
2024
Provision of a¢dvities and trniDiD8
ManR8cmenl and odministrntion
10 Llnnet Clough Camp
2025
COME
C￿llp 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-1ewveT￿Ie 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 Tall￿ble ￿ed assets
Office
iJnDet
Clough Clong
Totsl
Ve]*ts5
At l Apnl 2024
AddAtions
DIS￿S&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
I35.1￿9
75562
38.921
773511
Net I￿￿k 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 AS￿cIatiOn- ¢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
ReSoU￿eS 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 fi￿d8 received in advan¢¢ for events and activities tsking
plo¢¢ later in 2025. The s￿V¢ 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
T8￿￿1)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 eXp￿lture 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 Per￿Cl LM)mprise tk Chair. County Commissioner. Ch4ir of
Camps Committee and thc County Treasurer. Tr notional value of th¢ kcy m￿a8cm¢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$S￿l8t10n 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