## Gateshead District Scout Council Annual Report and Accounts 2023 13 **Contents** ## Contents **----- Start of picture text -----**
||| |---|---| |Welcome from the District Chair .................................................................................................................................... 3| |Lead Volunteer’s (District Commissioner’s) Annual Report .................................................................................. 4| |Trustees’ Annual Report ................................................................................................................................................... 7| |The Year Ahead ................................................................................................................................................................. 16| |Annual Accounts ..........................................................................................................|Error! Bookmark not defined.| **----- End of picture text -----**
## **Photography Credits** Photographs bring our annual report to life and our thanks go to the members of the District whose photographs are used throughout this report. 2 **Welcome** ## Welcome from the District Trustees It is with great pleasure that we once again invite all readers to catch up on what’s been happening in Gateshead Scouts and welcome you to find out more about the great work that is going in in Gateshead Scout District. Unfortunately, 2023 saw us without a District Chair due to circumstances beyond the District’s control. We have worked hard to ensure that, despite that, activities continued for the young people across Gateshead. Great Scouting happens most frequently in groups. We would also like to thank our supporters once again. This includes all the parents, occasional helpers and outside organisations who have helped Scouting in Gateshead with their time, skills, expertise or - in the case of those organisations supporting us with grant funding - their money. Scouting does a lot for the community, and we are always appreciative when the community responds by supporting us in turn. We have plenty of exiting things happening in 2024 and as we move forward, we hope to encourage even more volunteers to support us on our journey. The Trustees of Gateshead Scouts 3 **Lead Volunteer’s (District Commissioner’s) Annual Report 2023** ## Lead Volunteer’s (District Commissioner’s) Annual Report trial run. They operated their food bank and a regular set of school holiday activities from the site. However, we were unable to agree on permanent terms for a partnership for the building and on 31[st] December their charity vacated Victoria Road permanently. ## **Membership Growth** Membership numbers for 2023 saw an increase in the number of young people partaking in Scouting across the year (see Trustees Report), and this continues a slow trend of increased numbers after the dip caused by the Coronavirus pandemic. ## **Victoria Road: the first year** The key development point from 2021-2 was the acquisition of a new district headquarters and thus the biggest event for the charity in The 7[th] Gateshead Scout Group has moved into the new home, using it as their new ‘Group HQ’ and their feedback has been hugely positive. The increased size of the building has facilitated group expansion in both the number of young people in the group and the increased diversity of young people who are taking part in weekly scouting. The building has, as expected had some challenges. Poor weather at the start of 2023 led to the need for extensive roof repairs. We were lucky enough to secure a Youth Investment Fund (YIF) grant to replace the entire roof. The work is ongoing and will be finished in the Spring of 2024. However, we did improve the yard space so that all district members can get the most from it. ## **District Events** The District programme has continued to be a diverse and dynamic entity, with leader and young people's perspectives being fed into the plans. 2022 was the move to the new HQ at Victoria Road, Bensham at the end of the year. This was a planned move to increase the space available for youth events, but also reflects a priority of the district to extend Scouting into areas of high social depravation. Victoria Road was officially opened by The Worshipful the Mayor of Gateshead. Councillor Dot Burnett in March 2023. The event was well attended by members of the Scouts, the Teams community and local Jewish community. During 2023 the Victoria Road Scout Centre was used extensively by Big Local as part of a In 2023, the young people of the District had the opportunity to take part in badge days at Victoria Road Scout Centre and at Whickham Thorns Outdoor Activity Centre (WTOAC) as well as sports days, first aid competitions, dodgeball and a range of other activities. The annual camping competition was well attended and was won by the 7[th] Gateshead’s Glory patrol. Thanks to Chris McIntyre and Andy Oliver for organising the event. District Cub Camp at Dilston was on the theme of children’s books and the camp was attended by the 5[th] Birtley, 7[th] Gateshead, 13[th] Gateshead, 21[st] Gateshead, 31[st] Gateshead, 32[nd] Gateshead and 39[th] Gateshead cub scout packs. 4 **Lead Volunteer’s (District Commissioner’s) Annual Report 2023** A large variety of bases were put on by groups and the young people had a wonderful time as ever. Prizes were awarded to the 7[th] Gateshead for their communal effort to dress up as “Where’s Wally”? Feedback from the young people was superb and again highlights the impact that nights away experiences can have on the physical and mental health of the young people in Scouting. Thanks to all who organised the event, especially Jane Thompson and Lisa Crawley. It is always a matter of huge pride to see our young people turning out to support their community and to hear them shouting words of encouragement to flagging runners. As ever, a number of groups took part in the varied Scout County programme, including the explorer scout Midnight Madness night hike competition, the Geoffrey Gordon Cup The annual Cub quiz took place in November at Victoria Road. Thanks to the leader team at the 39[th] Gateshead who did a superb job as ever, challenging the grey matter of the Cub sections. The annual quiz was won by cubs from the 31[st ] Gateshead, who also took second place. The District also provided over 50 volunteers for the two water stations for the Great North Run. Thanks go to all young people and families who turned up to help, and to Dave Porteous who organised the Heworth station, hiking/orienteering competition and the ever popular Confido camp for scouts and explorer scouts.. ## **Young Leaders** Thanks to Cathy Westgate and Peter Crawley, the District continued to develop leadership potential through the Young Leader programme. and to James Heron who organised the Whitemare Pool station. We had a number of young people complete all of their training and gain their young leader belts and the evidence from Group Lead Volunteers is that Young Leaders are taking an increasingly important role in supporting sectional activities across the District on a weekly basis. Again, this provides compelling evidence of the skills for life we are helping our young people to develop and deliver. 5 **Lead Volunteer’s (District Commissioner’s) Annual Report 2023** ## **Coalburns Plantation** During 2023 the District began the process of taking over the lease for the Coalburns Plantation woodland site, from Durham and City Scout District (leased from the Woodland Trust).This was with the aim of creating a woodland campsite for patrol camping, Duke of Edinburgh Award camping and other lightweight expedition camping. We were fortunate to secure a grant from Highways England to place a composting toilet on site. Work will begin in late spring 2024 to install this. Development plans will be drawn up with advice from Andy Oliver as Nights Away Advisor about how the site can be used most effectively. The site will be managed out of Whickham Thorns Outdoor Activity Centre and will be a superb community asset for our Scouts, helping them get back to basics and the develop the skills of outdoor life which lie at the core of our movement. ## **Andrea McGuigan** Lead Volunteer, Gateshead Scouts 6 **Trustees’ Report 2023** ## Trustees’ Annual Report ## Year Ending 31[st] December 2023 The trustees once again take pleasure in presenting their annual report along with the financial statements of the charity for the year ended 31st December 2023. ## **Constitution and Objects** Gateshead District Scout Council (informally known as ‘Gateshead Scouts’ and also referred to herein as ‘the Scout District’ or simply ‘the District’) is a registered charity in England and Wales (number 1015159). Association, the Policy, Organisation and Rules (POR) of the Scout Association; and also by a constitutional document approved by the District Scout Council on 24[th] September 2022 which defines the Scout District’s implementation of POR Chapter 4 ('The Scout District’) with respect to the operation of the District Scout Council and the District Trustee Board. Significant changes have been drafted to the District constitution which will be adopted in 2024. This is to reflect more significant changes to the composition of the trustee board arising as a result of the ‘transformation programme’ currently being undertaken nationally by the Scout Association. ## **Organisation** Gateshead Scouts’ governing documents are those of The Scout Association. They consist of a Royal Charter dated 4[th] January 1912 (as amended by supplemental charters dated 28[th] March 1949, 18[th] February 1959, 5[th] May 1967 and 19[th] July 1991), which in turn gives authority to the Bye Laws of The Scout The trustees who have served during the year are shown below. In accordance with the charity's constitution referenced above, during 2023 the District Chair, District Commissioner, District Youth Commissioner, District Secretary, District Treasurer, District Explorer ## Trustees for the Year 2023 ## **Trustees - ex-officio** Vacant District Treasurer **L. Wales** District Secretary **A. McGuigan** District Commissioner and Acting District Chair Vacant District Youth Commissioner **J. Heron** District Explorer Scout Commissioner Vacant District Scout Network Commissioner **Trustees – nominated, elected and co-opted A. Scott J. Askwith P. Byrne A. Bullock J. Thompson S. Johnson A. Oliver K. Percy C. Westgate C. McIntyre (Resigned 9/23) K. Thompson** 7 **Trustees’ Report 2023** ## Additional Information **Principal Address** **Charity Number** Gateshead Scouts Victoria Road Scout Centre Victoria Road NE8 2SZ 1015159 (registered in England and Wales) **Scout Association Registration Number** 10001695 Scout Commissioner and District Scout Network Commissioner were all ex-officio trustees. Additional trustees are elected, nominated or co-opted to the District Executive Committee also in accordance with the charity's constitution referenced above. The trustees regularly met face-to-face throughout the year and also communicate electronically to discuss specific matters in relation to the charity, and also make decisions electronically between face-to-face meetings, as allowed by the charity’s constitution. During 2023 there was one sub-committee to deal with specific matters relating to Whickham Thorns Outdoor Activity Centre, which operates in accordance with the relevant rules laid down in the Scout Association’s Policy, Organisation and Rules, and Terms of Reference approved by the trustees. As reported last year, throughout 2023 our elected Chair remained unavailable to support Scouting in Gateshead and the District Commissioner (now called the District Lead Volunteer and also an ex-officio trustee) continued to fulfil the role of District Chair. With the exception of being unable to hold an Annual General Meeting to present the 2022 Annual Report and Accounts, normal governance and accounting operations continued throughout the year. The trustees struggled to appoint a Treasurer during 2023, but financial governance remained intact due to the work of other trustees (see below). The positions of District Youth Commissioner and District Scout Network Commissioner were left vacant throughout 2023, with the District Scout Network Commissioner having resigned in 2022 and the District Youth Commissioner becoming ineligible for the role due to age limits in 2022. With a reorganisation of the district teams being planned for 2024 (as part of the Scout Association’s transformation programme) the District Commissioner decided not to reappoint people to these roles, which would disappear in the 2024 reorganisation. The trustees do not consider that these absences had any material impact in the dayto-day work of the charity and do not consider that any other governance risks have arisen as a result. ## **Membership** Committed to the communities in the east of the Metropolitan Borough of Gateshead (east of the River Derwent), in January 2023 the Scout District had 689 members (including all adults). This is an increase of 32 when compared to the figure in January 2023. 8 **Trustees’ Report 2023** ## **Youth Membership Numbers - Last Five Years** **----- Start of picture text -----**
700
593
600
532 532 507 516
500
400
300
200
100
0
Jan' 2020 Jan' 2021 Jan' 2022 Jan' 2023 Jan' 2024
Beavers Cubs Scouts Explorers Network Total
**----- End of picture text -----**
As a reminder, similar to Scouting across the country, core youth numbers declined in 2020 due to the Scouting programme being taken online for much of the year due to coronavirus lockdown measures and the reduction in membership carried through to the end of 2022. We are pleased to report that 2023 saw a reversal in the decline, with an increase of 1.8% in core youth numbers in the District (beavers, cubs, scouts and explorer scouts). This reflects the average national growth for 2023. At the end of 2022 150 adults were supporting Scouting in Gateshead but by the end of 2023 this number had increased to 173, an increase of 23. While still short of our pre-pandemic membership numbers the trustees are delighted to see a reversal in the post pandemic downward trend and an increase in both core youth and adult volunteer numbers. Recruiting more adult volunteers remains key to our ability to increase youth numbers further and will be a focus in 2024. The trustees would again like to thank all of our volunteers for the support that is provided across Gateshead Scouts and especially in supporting the work of the district team. The activities of the Scout District are summarised below, but the trustees would again highlight that it is the day-to-day activities in our scout groups and explorer scout units that makes Scouting such an enjoyable and positive experience for our young people. The trustees once again extend their thanks to our young leaders and adult volunteers who have driven positive change in 2023, resulting in a welcome return to growth. ## **Review of Activities / How We Benefit the Public** Our charitable objects are: ## _**“To promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local,**_ 9 **Trustees’ Report 2023** ## _**national and international communities.”**_ members of the Scout Association volunteering in the Scout District. Gateshead Scouts continues to meet the Charity Commission's public benefit criteria under both the ‘advancement of education’ and the ‘advancement of citizenship or The focus of the charity's activities continues to be the provision of Scouting and support for local communities throughout our geographical area. This is provided through the provision of: - Explorer Scouting and Scout Network programmes and activities (for 14 to 24 year olds). - Administrative, organisational and programme support for Beavers, Cubs and Scouts (aged 6 to 13) who are members of our 7 local Scout Groups (note that in 2023 there were still no Squirrel Dreys established in Gateshead District for boys and girls aged 4 and 5). - Support for the growth and development of Scouting. - Provision of medium scale events, competitions and activities which could not usually be provisioned through local Scout Groups. ## community development’ headings. In addition to fulfilling the objectives of the charity, we also offer support to adult - Access to adventurous and/or outdoor activities through Whickham Thorns ## Income and Expenditure - 2019 to 2023 **----- Start of picture text -----**
£300,000
£250,000
£200,000
£150,000
£100,000
£50,000
£-
2019 2020 2021 2022 2023
Incoming Resources Resources Expended
**----- End of picture text -----**
10 **Trustees’ Report 2023** Outdoor Activity Centre (WTOAC), Ebchester boathouse and soon to be Coalburn Plantation camp site, all of which are also available for use by other educational and youth groups and members of the wider public. - Working with Gateshead Council and local voluntary groups and charities in support of young people and families in our local communities. ## **Review of Financial Results** Gateshead Scouts manage their finances through the use of commercial accounting software which is used in the preparation of financial reports including the annual accounts. This software is used on an on-going basis, with the financial performance of Whickham Thorns Outdoor Activity Centre reviewed monthly by the Whickham Thorns subcommittee. Trustees review the financial performance of Whickham Thorns Outdoor Activity Centre and other charitable activities on a quarterly basis using reports generated from the accounting system. The trustees again thank Andy Oliver and James Heron for their on-going work in preparing and presenting these financial reports for review, and for ensuring that the absence of a District Treasurer had no adverse impact during 2023. As can be seen from the chart, Gateshead Scouts have continued to see an increase in both incoming resources and resources expended. This continues an established trend of generating a financial surplus over the last few years largely because of the continued operation of and surplus generated by Whickham Thorns Outdoor Activity Centre. In 2023, activities income at Whickham Thorns remained very similar in the year £173,905 (2022: £172,900). With employment costs required remaining at similar levels in the period £84,324 (2022:£83,878) and an increase in Whickham Thorns activity expenses to £72,097 (2022: £67,354) Covid 19 and Kick Start grants were received in 2022, with no equivalent grants in 2023. Significantly increased costs in 2023 compared with 2022 as further investment in new activities and equipment developing the overall offering. This resulted in a reduced surplus when compared to 2022, but the operation and financial performance of Whickham Thorns again proved to be of significant benefit to the financial state of the charity and continues to drive continued investment in and development of the core objectives of the charity. Gateshead Scout Shop continues to generate a small surplus, but is principally there to provide to service to our members and those of neighbouring scout districts. As a result of this, the Scout District was once again able to provide financial support to scout groups in the District by way of not charging for the Scout District’s support services in 2023 and by covering the cost of the Scout County levy for 2023, at a cost of £6,000. This support continues to be of significant benefit to the scout groups in the district and directly helps to reduce the cost of Scouting for our young people. During 2023 the cost of the District youth programme was subsidised by more than £1,990, reducing the cost of District events and competitions to our youth members and their families. Compared with 2022, overall fund balances increased by just under £10,000. This is mostly due to the surplus generated by Whickham Thorns. 11 **Trustees’ Report 2023** A significant proportion of this is cash at bank and at hand is allocated in accordance with the reserves policy (below) and is set aside for other purposes. In 2022 the district set aside an initial sum of £10,000 to provide direct financial support to our youth members most in need (see grant and loan making policies below). This has already benefitted our members with £500 already awarded in 2023. ## **Grant and Loan Making Policies** The Gateshead Scouts ‘Access for All’ grant making policy continues to ensure inclusive access to all Scouting events and activities for young people and adults of limited financial means, with significant grants available to cover the cost of uniform, membership fees, events and activities. Gateshead Scouts were successful in applying for the Youth investment fund, and were awarded c.£120,000 for the replacement of the entire roof at Victoria road Scout Centre. 50% of the works were complete at the end of the financial year, and the first 50% of the fund were drawn down form YIF and expensed. The remaining 50% has been deferred in the financial statements to 2024. Although available grants will be used wherever possible, much of the cash at bank and cash at hand is therefore ear-marked for the ongoing development of Whickham Thorns Outdoor Activity Centre, future work at the Victoria Road Scout Centre and the prospective camp site, all of which provide direct benefit to our members and the wider community. We remain confident that as Gateshead Scouts continue our development and growth, the Scout District has the financial means to support such change. In order to better manage and account for multiple projects requiring designated or restricted funds the trustees intend to adopt the Statement of Recommended Practice (SORP) applicable to charities from 2023 onwards. Based on the above, the trustees are confident that our financial management is sound and that the risks associated with increasing income and expenditure are manageable given the controls which are in place. ## **Reserves Policy** Gateshead Scouts continue to review our reserves policy in light of the need to be able to maintain income generating operations at Whickham Thorns Outdoor Activity Centre, to 12 **Trustees’ Report 2023** be able to fulfil statutory obligations in respect of employed staff and to continue to meet costs associated with the operation of the new district headquarters building (Victoria Road Scout Centre).. Throughout 2023 the charity continued to maintain reserves equating to 12 months operational expenditure for these purposes. ## **Investment Policy** ## **Risk Management** During 2023 risks continued to be managed on an on-going basis. Gateshead Scouts follow the rules and best practices of The Scout Association, including the: - Equal Opportunities Policy - Privacy and Data Protection Policy - Religious Policy Gateshead Scouts does not currently hold any long term investments. Until recently this was felt appropriate given the intention that cash at bank and cash at hand would be used in the near to medium term to support maintenance and development activities at Victoria Road Scout Centre, Whickham Thorns Outdoor Activity Centre and Coalburns Plantation camp site. However, given the sums of cash on hand and cash at bank in current accounts (intended for further development projects and support of Scouting with Gateshead), it is now considered prudent to place cash in interest bearing deposit accounts to earn interest and it is expected that this change will take place during 2024. - Safeguarding Policy - Safety Policy - Vetting Policy - Anti-Bullying Policy The trustees continue to maintain an organisation specific risk register which identifies the most significant safeguarding, safety, financial, operational and reputational risks to the charity. This allows risks to be identified, prioritised and mitigated to a level which is acceptable to the trustees and the risk register is reviewed and updated on a regular basis. 13 **Trustees’ Report 2023** ## **Trustee Induction, Training and Declarations of Conflict** Most of our trustees are from a Scouting background and are familiar with the objectives and operation of the charity. In accordance with the requirements of the Scout Association, all trustees are required to undertake mandatory trustee training, which year variation and is not considered a long term trend. The overall ethnicity of our membership continues to reflect the communities from which our members are drawn, and we continue to review how we engage and work with ethnic minority groups in the Scout District, to ensure that Scouting is not only open to all, but available in all communities. ## **Responsibilities of The Trustees** Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements (below), the trustees are required to: - Select suitable accounting policies, and apply them on a consistent basis. is part of The Scout Association’s adult training scheme. All trustees are required to declare any related parties, to proactively declare any potential conflicts of interest, and to declare any unforeseen conflicts of interest as they arise. In 2023 no significant conflicts or interest arose and any minor conflicts of interest were declared and appropriately managed. ## **Diversity and Inclusion** Membership is open to all members of the public in accordance with our religious, equal opportunities and development policies, subject to our safety, vetting and child protection policies. 2023 saw a slight increase in the percentage of female members in the District (29.1% of the youth membership and 39% of the adult membership), but this is part of the year-to- - Observe the methods and principles in the Charities Statement of Recommended Practice. - Make judgements and estimates that are prudent and reasonable. - State whether applicable UK accounting standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements. - Prepare the financial statements on the on-going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. 14 **Trustees’ Report 2023** The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Approval of the Trustees Report** Approved by the trustees on 22[nd] June and signed on their behalf by: Trustee. [hardcopy signature appended to the master record] 15 **2024 – The Year Ahead** ## The Year Ahead It is our usual practice to look forward to the year ahead, a practice which we are happy to resume for 2024. With a focus on the return to district events and competitions in the last two years, we again expect to make full use the facilities at Victoria Road Scout Centre and Whickham Thorns Outdoor Activity Centre to deliver a fun and enjoyable district activity programme. We will continue to build on District activities. 2023 saw a significant increase in District competitions and events and at the end of 2023 we planned an even busier programme for 2024, with a significant increase in activities for the beaver scout section. During the coming year we expect to make a couple of changes in accordance with the Scout Association’s transformation plan: - Adopting a new District constitution, including a somewhat smaller trustee board, with trustees serving for periods of up to three years instead of the current one year. - Implementing structural changes in the organisation of the District, moving towards a task and teams based approach rather than a role based approach to governance and operations. Along with the adoption of the Scout Association’s new digital membership platform later in 2024 it is expected that these changes will start to make a positive impact on the recruitment and retention of adult volunteers. The most exciting development for 2024 will undoubtedly be the full opening of the Coalburn Plantation campsite, just eight miles from the centre of Gateshead. limited use during the second half of 2023, but planned investments in the site in the first half of 2024 will allow our young people of all ages to access outdoor residential experiences in a beautiful woodland setting from the summer onwards. Appropriate camping will be available to our youngest beaver scouts through to our oldest explorer scouts, via patrol campsites, hammock camping and even yurts! This will complete our ability to provide lower cost camping, water activities, climbing and other activities at Coalburn Plantation, Whickham Thorns and the boathouse at Ebchester. We will also continue to develop and deliver new activity offerings at Whickham Thorns and we will start to implement fundraising plans for the development of the cottages at Whickham Thorns to allow us to provide indoor residential accommodation. This is Thanks to the support of the Woodland Trust, Coalburn Plantation was available for 16 **2024 – The Year Ahead** based on the support received from Meldrum Construction Services Ltd, who supported us in developing detailed plans and costings for the work required. Also in the second half of the year we expect to focus more on supporting Scout Groups in the District to: - Restructure and strengthen their governance and operations in accordance with the Scout Association’s transformation plan. - Recruit more adult volunteers, which will in turn support further growth in core youth numbers. During 2024 we intend to seek additional grant funding for the on-going redevelopment of the Victoria Road Scout Centre. Having redeveloped the yard area (below) and replaced the main roof (right) the focus will be on reducing our carbon footprint through a window replacement programme and other energy efficiency measures. Finally, during 2024 we will be placing renewed focus on assuring safe Scouting in Gateshead in line with initiatives being taken nationally by the Scout Association. All of this will require continued focus on good governance and we expect on-going work to be continued with respect to managing strategic risks, including the updating of data protection and other policies in the District. 17 GATESHEAD DSTKf SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GATESHEAD OISTRicf SCOUT COUNaL I report to the trustees on my examination cé the financial ststements of Gateshead Distrirt kout Council (the charity) forthe year ended 31 December 2023. Respon51bllltles and basls of report As the trustees of the charity Y￿ a￿ respcnsitAe for prepardtion of the financial statements In accordance with the requirements of the Charities Att 2011 (the 2011 Act). l ￿port in respect of my examination of charity's ftnanclal ststements carr*d out under section 145 of the 2011 Act. In carryin8 Out my examination I ha4e follo%%ed all the applicable Directions @ven by Charity Commission under section 145{5l{bl of the 2011 ACL Independent examlner's slatement Since the charity's gross income exceeded £250.IXIO wur examiner must be a member of a body listed in settion 145 of the 2011 Att. I confirm that l am qualified to undertake the examnatim beCa￿e l am a memberof ICAEW, which is one of the listed bc(lies. I have completed my examination. I confirm that no matters haNt come to my attention in connection with the examination giving me cause to believe that in any material respert: accounting records were not kept in respect of the charity a5 required by section 130 of the 2011 kt: or the fnancial statements do not accord with those ￿c(￿d5. or the financial statements do not comply with the appI￿able requirement5 concerning the form and content of accounts set out in the Charities {Accounts and ReFortsl Regulat*)ns 20C48 other than any requirement that the accounts give a true and fair view which is not a matter consKlered as part of an independent examinatx)n. I have no concerns and have cThMe across no other matters in connertM?n with the examination to which attention should be drawn in this report n order to enable a proper understsnding of the financial ststements to be reached. John Challls Member of The Instltute of Chartered Accountants England and Wales A6 Kingfisher H￿se Kin8sway Team Valley Tradin8 Estate Gateshead NEII OJQ Dated.. 21 June 2024 18 n 3) rn o as crfJ • O ) o 19 GATESHEAD DisfRicf SCOUT COUNCIL srATEMENT OF FINANCIAL POSITION A5AT 31 DECEMBER2023 2023 2022 Notrs Flxed assets Tangible assets io 210.914 215.034 Current assets Stock5 li 10.087 76.343 290.647 7,223 10,882 268.094 Debtors Cash at bank and in harKI 377,077 286.199 Credltorn.. amowts falllng the wlthln one year 180,1381 13,2501 current a5sels 296.939 282.949 Totsl assets less current Ilabllltles 507.853 497.983 Net a55els ex1￿11￿ peTh51￿ Ilablllty 507.853 497.983 The funds ofthe tharlty Restricted income funds Un￿Stricted funds- general Un￿StrIcted funds- deslgnated 14 9.5(X) 348.353 150,CKXI 4.810 493.173 507,853 497.983 Thefinancol staten*nts We￿appr￿d by thetrUst￿$ on 21 June 2024 Ms A McGui8an Thistee Mrj Heron Tru51ee 20 GATESHEAD DisfRICT scour COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECE￿ER 2023 co￿ting poliaes 1.1 Accountln8 con¥tnllon The financial statements have been prepared in ￿cOrd￿Ce with the tharity's consitution, the Charities Art 2011. FRS 102 Yhe Financial Reporting Standard appltable in UK and Republic of Irelènd" I"FRS 102") and the tharr(ies SORP 'Accounting Reporting by Charit*s.' Ststement of ftecom￿nded Practice applicable to charities preparing their a(C￿nts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" leffettrrfe l January 20191. The charity is a Public Benefit Entity as defined ￿ FRS 102. The charliy has taken advantage of the provlslons In the SORP for charltles not to p￿pare a Stateft￿nt of Cash Flo￿. The financol staten*nts a￿ p￿pared in sterfing. whKh is the furKti￿al Cur￿rKY of the charity. Monetary amounts in these financia statements are rounded to the nearest £. 12 GoSn8 concern I the time of appr(win8 the financial staten*nts. the trustees have a ￿3$onable expectaton that the charity has adequate resources to continue in operat￿nal existence for the foreseeab￿ fLrture. Thus the trustees continue to adopt the Boing concern basts of accountin8 in p￿paring the financial statements. 13 c￿rI￿bIe funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been Set askle at the dixretion of the trustees for speclfk purposes. The purposes and uses of the desgnated funds are set out in the notes to the financial st*ements. Restricted funds are subjert to sp￿lf￿ conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds a￿ set cKrt in the notesto the financial ststements. IA Income Incoffe is ￿08n15ed when the charity is legalty entitkd to it after any performance conditions have been t. the arrnunts can be MeasU￿d reliably, and it is probable that will be received. Cash donat1￿5 a￿ recognised on ￿elpt. Othff donatlons a￿ fecodnised the charlty has been n¢xrfied of the donation. Unle￿ performance conditions ￿qUIre deferral of the amount. Incoff* tax recoverable in rdation to donations recer4ed under Gift Aid or deeds of covenant 15 recognised at the time of the donation. Legacbes a￿ recognised on ￿￿1pt or otherwise if the charfty has b*n notifEd of an impending distribution, the amount is known, and receipt is expected. If the amount is not known. the legacy is treated a5 a contingent asset. 21 GATESHEAD DisfRICT SCOUT COUNCIL NOTES TO THE FINANCIAL sfATEMENTS ICONTINUED) F(AV THE YEAR ENDED 31 DECEM8ER 2023 iountlng PDlldes Icortknued) IS Expendlture Expenditure is ￿¢08n1$ed once the￿ is a legal or cmstruCtr￿ obligation to transfer economic benefit to a third party, r( is probable that a transfer of econornic benefits will be required in settlement. and the amount of the obl*atlon can be MeasU￿d ￿lIablY. Cost5 of T3￿Ing funds comprise the costs a55￿￿ted with attrKUng donations. grants and legacies and the costs oftrading forfundrnising purpws. Charitsble VApenditure coffyrises those costs incurred by the charity in the delivery of its activities and services for its benefKiaries. It irKluded both costs that can be albcated d1￿CtIV to such activit*s ￿)d those Costs of an indirect nature necessary to support them. All costs are alIC￿ated between the expenditure categories of the Statement of Financk?l Actwities on a basis designed to reflect the use of the resource5. Cost5 rdating to particular attNity a￿ allocated dirtttly. oth costs are apwrtioned on an appropriate basis, as set out in the notes to the ￿CoUnts. 1.6 Tan8[￿e Ilxed assets Tangible fixed assets are initially measured at cost and subsequemtly n*asured at cost or valuation. net of depreciation and any impairment bsses. E*preoat￿n is rea>gnised so as to write off the cost or valuation of assets le5S the￿ resKlual values over their useful lives on the follthvwig bases: F￿ehOld land and buiklin8S Plant and equipment Computers Motor vehicles Not deP￿clated 20% Straight line 33.33% Straight li 20% Straight line Freehold land 15 not depreciated. The gain or loss arisi￿& ijn the disposal of ￿ asset 15 dete￿n￿ed as the difference between the sale prO￿ed$ and the carrylng value of the asset. arrfl is recognised In the ststanent of flnandal xtlvitSes. 1.7 lrnpalrwent of fl¥ed assets each reporting end date. the thwity reviews the carrying amounts of it5 tangible assets to detemine whether there is any indicath?n that those assets hale suffered an impaiment loss. If any such indication exists, the recurferable amount of the asset is estimated in order to determine the extent of the impairment bss fif anvl- IJ Stoc Stocks are stated at the lower of cost and net realisable value. Net realisable value is the estimated seifin8 less al estimated costs of completion and costs to be incurred in markEty"n8. selling and distributy"on. 22 GATESHEAD DISTRICT SCOUT COUNaL NOTES TO THE FINANaAL STATEMENTS ICONTINUED) FLAY THE YEAR ENDED 31 DECEMBER 2023 counting polioes (contin￿*) 1.9 Cash and (ash ewivalents Cash and cash equivalents inc￿de cash in hand, deposits held at call with banks, other short-term I￿Uld investments with original maturit*s of th￿e months or less. and bank overdrafts. Bank ovff drafts a shown within bo￿owing5 in current liabilities. Infome from donations and le8acies V￿estrICted Restrlcted tunds funds 2023 2023 Total Unrestrfcted Restrfcted funds funds 2022 2022 Totsl 2023 2022 Donation5 and gift5 Grants receivab 991 991 69.789 4,1(K) 25915 4,100 37.915 68.289 12.0(Xl 2.491 68,289 70,780 30￿15 12,(MJ) 42.015 Income from charltable actlvltles Unrestrlcted funds 2023 Un￿$trfrted funds 2022 Youth prceramme District activities 23 GATESHEAD DISTrICT SCOUT COUNOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income f wom other tra11￿ actlvltles Unrestrlcted Restrfcted funds funds 2023 2023 Totsl Unrestflcted Restrlcted funds funds 2022 2022 Totsl 2023 2022 Membershlp fees Scout Shop income Activity centre incoff 17,644 5,782 157.024 17.644 5.782 173.905 22,185 4.379 168,090 22.185 4.379 172,9CMJ 16.881 4,810 Other tr￿lIng actNities 180.450 16.881 197.331 194.654 4.810 199.464 Expernllture on ralslry funds Unrestrlcted Restrfcted funds funds 2023 2023 Total Unrestrlcted Restrfcted funds funds 2022 2022 Total 2023 2022 Tradirna costs Scout Shop purchases Activity Centre costs Staff costs Depreciation 4,034 54.581 72,049 8.349 4,034 72.097 84.324 8.349 3,792 55.354 83,878 10.185 3,792 67.354 83.878 10.185 17.516 12,275 12.IXN) 139,013 29,791 168.804 153,209 12,CXXI 165,209 24 o w oj En 25 GATESHEAD DisfRicfscow COUNCIL NOTES TO THE FINANCIAL sfATEMENTS {copifiNUEDI FOR THE YEAR ENDED 31 DECEM8ER 2023 Grdnts payable Ywth prr*dramme and support 2023 Grants to indv4iduals 5(M) Tr￿lee5 None of the trustees lor any person5 connetted them) ￿￿1Ved any Temuneratknn OT beneflts from the charity during the year. Empl(ryees The average monthly number of emplo￿e5 durlng the year was: 2023 Number 2022 Number Empltyiment costs 2023 2022 Wages and salar￿$ Social security Costs Other pension costs 79.094 3,916 1.314 82,787 301 790 84.324 83.878 There were enwloyees whose annual reTh￿neratiOn was miye than £60.(KX). 26 **Summary Statement of Financial Activities - Year to 31 December 2023** 27 **Summary Statement of Financial Activities - Year to 31 December 2023** 28 **Summary Statement of Financial Activities - Year to 31 December 2023** 29 **Summary Statement of Financial Activities - Year to 31 December 2023** 30 **Summary Statement of Financial Activities - Year to 31 December 2023** 31 **Gateshead Scout District Annual Report and Accounts 2023** **----- Start of picture text -----**
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## **Gateshead District Scout Council** Victoria Road Scout Centre Victoria Road Gateshead NE8 2SZ. info@gatesheadscouts.org.uk https://gatesheadscouts.org.uk/ 32