**REGISTERED CHARITY NUMBER 1015269 SCOUT COUNTY NUMBER: 00102**
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**BERKSHIRE COUNTY SCOUT COUNCIL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
|Report of the Trustees|1 - 7|
|---|---|
|Independent Examiners’ Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10 - 11|
|Notes to the Financial Statements|12 - 23|
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Objectives and activities**
The charitable object of the Berkshire County Scout Council (the County) is to promote the development of young people in achieving their full physical, intellectual social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.
## **The Values of Scouting**
As scouts we are guided by the following values:
- Integrity – we act with integrity; we are honest, trustworthy and loyal;
- Respect – we have self-respect and respect others;
- Care – we support others and take care of the world we live in;
- Belief – we explore our faiths, belief and attitudes; and
- Co-operation – we make a positive difference: we cooperate with others and make friends.
## **The Scout Method**
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting; and
- Enjoy what they do and have fun;
- Take part in activities indoors and outdoors;
- Learn by doing;
- Take responsibility and make choices;
- Undertake new and challenging activities; and
- Make and live by their promise.
The delivery of scouting activities in Berkshire is through volunteers with the exception of the three Local Development Officers and the County Administrator. Without the dedication and support of all the adult volunteers in the many and varied roles that they undertake, we would not be able to offer the quality and variety of activities we currently deliver. We currently have 2,794 active volunteers and we are continuing to attract new adult volunteers and look forward to welcoming more in the future.
## **Public benefit**
The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings and the Trustees have had regard to the charity commission’s public benefit guidance when deciding upon the activities of the charity. We believe that we continue to bring life-changing experiences and opportunities to large numbers of Berkshire’s young people.
## **Grant making**
Grants are made available from the general, designated and restricted funds as deemed appropriate by the County Trustee Board.
PAGE 1
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **Sustainability**
To help minimise the environmental impact of our governance and management activities, trustee meetings and associated subcommittee meetings are generally held virtually. Where appropriate other meetings held to support the activities of Berkshire Scouts are held virtually. A carbon offsetting fund has also been established, supported by a small component collected within the participant cost for major overseas activities. The fund is available to support sustainability activities/initiatives identified by Groups, Districts and County Programme/Activity teams. In 2024 some of the fund will be used to support sustainability in local communities in Malawi.
## **Achievement and performance**
It has been an exciting year for Scouting in Berkshire as we continue to enable young people to benefit from the vast range of programme activities delivered in our 110 Scout Groups and Explorer Scout Units.
The County continued its work in establishing new ways of working as volunteers and welcoming new volunteers, including workshops and a Lead Volunteers’ Conference in March 2024.
Whilst we had small decreases in the Beaver, Cub, Scout and Explorer Scout Sections, we opened 17 new Squirrel Dreys across the County for young people aged 4 to 6, supported by our Local Development Officers. We anticipate growth in all Sections over the coming year with the opening of new Scout Groups, additional Sections and more Squirrel Dreys.
The County continues to provide and facilitate activity permit training to enable leaders to deliver adventurous activities to young people.
The County had two Units participating in the World Scout Jamboree in South Korea in the Summer of 2023, with each Unit comprising 36 young people and 4 adult leaders. The young people represented all of our 11 Districts within the County.
The County continues to run targeted activities and events to support Groups and Districts.
The County continues to support high quality mandatory, specific and targeted training for our leaders, and continues to achieve the national targets for compliance on safety and safeguarding mandatory training.
The County, in valuing and supporting Trustees at District level, has established a District Chairs Network. The Network held two meetings during the year, a frequency that will be maintained going forward.
The hard work of our adult volunteers over the past year, has been remarkable, and puts us in a very good place to further develop Scouting in the County over the coming year.
Since the start of 2019, our 'staff' have been direct employees of Berkshire County Scout Council. To support this arrangement, we use the services of a specialist organisation to provide ongoing advice on employment law, human resources, and health and safety matters. This support is invaluable in assisting us to meet our responsibilities as an employer.
## **Financial Review**
## Investment policy and objectives
The funds of the County are all held in bank accounts and deposits. With bank interest rates having risen from their previously low levels, there has been a modest interest income this year, and the Trustee Board remains open to consider other investment plans as they arise.
PAGE 2
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## Reserves policy
The accounting practices of the County Trustee Board require that a constant review be conducted on the variable financial risks associated with each income stream, this being different for each income stream, and to examine the risks associated with projected expenditure.
The review is conducted on a regular and on-going process by the Finance and Risk Sub-Committee (reporting to the County Trustee Board) rather than it being an annual global total. The Reserve Policy of the County Trustee Board requires that there are sufficient reserves to cover the level of risk identified by this regular and on-going review.
As at 31 March the reserves comprise the General Fund including designated funds, totalling £249,418 (2023: £270,357) in addition to Restricted Funds totalling £26,236 (2023: £36,576).
The Restricted Fund, Friends of Berkshire Scouts fund, currently stands at £19,205 (2023: £29,545). The Fund is under the control of the County Youth Commissioners/Leads and the County Treasurer. It is available to make grants to support young people at the request of the County Commissioner/Lead Volunteer.
The General Fund at the year-end is maintained at such a level to provide £196,088 (2023: £193,527) of reserves to carry forward into the current year to meet any additional expense not covered by the subscription income that will be received in April 2024. The balance of the reserves is held to enable the County to fund future operations, developments and events.
## Other Financial Review Details
The main source of income for the County Scout Council is the County Subscription, which is collected with the HQ subscription. The County Subscription for the 2023/2024 was set at £16.80 per person (2022/2023: £16.80) and generated income of £153,838 (2022/2023: £113,824).
Overall the County recorded a net deficit for the year of £31,279 (2023: £39,577). The deficit was the result of strategic investment in Berkshire Scouting.
## **Future Plans**
The main tasks of the County during much of this coming year will be to support our leaders, as well as Groups and Districts, in a major National transformation in the way we volunteer. As one of 10 ‘Early Adopter’ Counties in the UK, we are in the forefront of this transformation work.
The County will support significant growth of Scouting in Berkshire including planned opening up of further new Sections and Groups, and the continued introduction of the new Squirrels Section, supported both financially and with Local Development Officer assistance.
We will continue to take all opportunities to develop a more youth shaped movement across the County in all aspects of management and programme development. The Trustees want to encourage the recruitment of trustees, including non-member trustees, in the 18-25 age range on County, District and Group Trustee Boards.
The County will continue to support its members in Groups and Districts in core programme activities, organising County activities to support and enhance the local programme.
PAGE 3
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
The County is supporting a patrol on Roverway 2024, as well as organising a repeat ALPS25 jamboree following the successful 2022 event for Explorer Scouts and Scout Network.
The County has commenced work on organising the next WINGS camp jointly with Girlguiding Royal Berkshire in 2026, following the cancellation of the previous WINGS due to Covid restrictions.
The County will continue to expand our support for our valued adult volunteers through improved induction, training and support, as well as recognising the significant contribution made by our volunteers. The County is committed to making our ‘volunteer journey’ as enjoyable, simple, and rewarding as possible, as it is recognised that our leaders play a key role in ensuring Scouting thrives and expands in Berkshire.
The County will continue to maximise compliance at all levels in training, permits, activities, safety, safeguarding, etc..
## **Structure, Governance and Management**
## Governing document
Berkshire County Scout Council is the electoral body that supports Scouting in the Royal County of Berkshire. It is the body to which the County Trustee Board is accountable. The County Trustee Board is a team of volunteers who work together, as charity Trustees, to make sure the Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance and assurance. The County Trustee Board also provides support for the eleven Scout Districts and the Scout Network in the County.
## Type of governing document
The Berkshire County Scout Council governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules (PO&R) of The Scout Association.
## How the charity is constituted
The County is a trust established under its rules which are common to all Scouts.
## Recruitment and appointment of new trustees
The Trustees are appointed by Berkshire County Scout Council in accordance with Policy, Organisation and Rules (PO&R) of The Scout Association.
**Independent Examiners** Crowe U.K. LLP 5[th] Floor R+ Building 2 Blagrave Street Reading RG1 1AZ
**Bankers** Charity Aid Foundation (CAF Bank) Barclays Bank plc Newbury Building Society Nationwide Building Society Skipton Building Society
PAGE 4
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## Risk review
Berkshire County is led by the County Commissioner/County Lead Volunteer and managed by the County Trustee Board. They are accountable to the County Scout Council for the satisfactory running of the County. They conduct an on-going review of the risks that the charity might be exposed to and systems have been established to mitigate those risks. Risks are minimised by the implementation of procedures for authorisation on all projects undertaken by members and these procedures are periodically reviewed to ensure that they continue to meet the needs of Scouting in Berkshire.
The County Trustee Board follows, without question, the policies issued by the Scout Association in relation to the safe operation and administration of all activities involving its youth and adult members in accordance with PO&R.
The County Trustee Board keeps under review all insured risks and the policies maintained by the County Administrator to ensure that all insurable risks are adequately covered.
## **REFERENCE AND ADMINSTRATIVE DETAILS**
## **Charity name:**
Berkshire County Scout Council
## **Registered charity number:**
1015269
## **Scout County number:**
00102
## **Correspondent contact and address:**
Karen Thurlow – County Administrator County Scout Office Sindlesham Court Mole Road Wokingham Berkshire RG41 5EA
PAGE 5
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **Trustees (Members of the County Executive Committee)**
Dates are shown, if not for the whole financial year
## **Ex Officio**
Ian Aitken County Chairman Nigel Bevan County Commissioner/County Lead Volunteer Natalie Greenstreet County Treasurer (Until July 2023) Karan Mehra County Treasurer (From July 2023) Conor Chippendale County Youth Commissioner/Lead
## **Nominated by the County Commissioner/County Lead Volunteer**
Stuart Ford District Commissioner/District Lead Volunteer, Windsor and Eton Marc Brunel Walker GSL/GLV, 1[ST] Crowthorne (Until July 2023) Simon Pickett Deputy County Commissioner/County Programme Team Leader Megan Currie District Cub Scout Leader, South Berkshire Xavier Davis County Youth Commissioner/Lead
## **Elected Members**
Erica Hunter GSL/GLV, Pinkneys Green (Until July 2023) Robin Kent GSL/GLV, 89[th] Reading, Reading Central District Amy Brunsdon UK Contingent Management Team, 25[th] World Scout Jamboree (From July 2023) Andy Williamson County Trustee Board Member Ian May Assistant County Commissioner/Lead (International) **Co-opted members** Moya Taylor Manager of County Safety ASU Raul Hira County Youth Commissioner/Lead (From 5 September 2023)
## **Co-opted members**
The key management personnel of the charity are considered to be the Trustees.
## **Responsibilities of the Trustees**
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.
Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law.
PAGE 6
**BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its net incoming/outgoing resources for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.
Approved by the Board of Trustees on 17 June 2024 and signed on their behalf by
Ian Aitken Chairman and Trustee
PAGE 7
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BERKSHIRE COUNTY SCOUT COUNCIL**
## **Independent examiner's report to the trustees of Berkshire County Scout Council**
I report to the trustees on my examination of the accounts of the Berkshire County Scout Council (the Charity) for the year ended 31 March 2024, which are set out on pages 9 to 23.
This report is made solely to the charity's trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner's work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity, the charity's members as a body and the charity's trustees as a body for my independent examiner's work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **A R Lyon**
Crowe U.K LLP Chartered Accountants 5[th] Floor R+ Building 2 Blagrave Street Reading Berkshire, RG1 1AZ
Date:
PAGE 8
**BERKSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2024**
|Note
**INCOME AND ENDOWMENT FROM:**
Donations and legacies
2
**Charitable activities**
4
County Section Events
Badge Sales
DoE income
Subscription
Investment income
3
Other Income
**TOTAL**
**EXPENDITURE ON**
Raising funds
5
**Charitable activities**
6
County Section Events
DoE income
Online scout manager
External training
Hire of meeting rooms
Rent and rates
Grants
Travel and meeting costs
World Jamboree
Startup Grants
Event Facilitators
Employment costs
IT costs
Other resources expended
**TOTAL**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
6,891
752
2,878
153,838
7,376
-
171,735
8,528
18,589
2,370
11,102
12,110
6,536
6,615
3,080
5,706
-
10,750
-
76,270
7,764
23,254
192,674
-
(20,939)
270,357
249,418|**Restricted**
**Funds**
**£**
-
-
-
-
-
1,002
-
1,002
-
11,026
-
-
-
-
-
-
-
-
-
-
-
-
-
11,026
(316)
(10,340)
36,576
26,236|**Total**
**Funds**
**2024**
**£**
**-**
**6,891**
**752**
**2,878**
**153,838**
**8,378**
**-**
**172,737**
**8,528**
**29,615**
**2,370**
**11,102**
**12,110**
**6,536**
**6,615**
**3,080**
**5,706**
**-**
**10,750**
**-**
**76,270**
**7,764**
**23,254**
**203,700**
**(316)**
**(31,279)**
**306,933**
**275,654**|_Total_
_Funds_
_2023_
_£_
_-_
_195,629_
_594_
_2,679_
_113,824_
_2,447_
_-_
_315,173_
_2,891_
_166,937_
_2,449_
_-_
_-_
_1,761_
_-_
_31,065_
_11,021_
_-_
_28,000_
_-_
_67,930_
_22,598_
_18,974_
_353,626_
_(1,124)_
_(39,577)_
_346,510_
_306,933_|
|---|---|---|---|---|
The notes on pages 12 to 23 form part of these accounts
PAGE 9
## **BERKSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET**
## **AT 31 MARCH 2024**
|**Unrestricted**
**Funds**
Note
**£**
**FIXED ASSETS**
Tangible assets
12
8,199
Investments
13
-
8,199
**CURRENT ASSETS**
Stocks
14
2,169
Debtors
15
2,484
Cash at bank and in hand
454,303
458,956
**CREDITORS**
Amounts falling due within one
year
16
217,737
**NET CURRENT ASSETS**
241,219
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
249,418
**NET ASSETS**
249,418
**FUNDS**
17
Unrestricted funds:
General fund
WINGS
Project Africa
Roger King International Fund
New Growth Fund
Carbon Offsetting Fund
Activity Permit Fund
Restricted funds:
Michael Nightingale Community
Reserve Fund
Special Needs Reserve Fund
Berkshire Supporters of Scouting
**TOTAL FUNDS**
The notes on pages 12 to 23 form|**Restricted**
**Total**
**Funds**
**Funds**
**2024**
**£**
**£**
-
**8,199**
16,956
**16,956**
16,956
**25,155**
-
**2,169**
-
**2,484**
9,280
**463,583**
9,280
**468,236**
-
**217,737**
9,280
**250,499**
26,236
**275,654**
26,236
**275,654**
196,088
4,881
24,706
1,842
9,250
9,300
3,351
**249,418**
3,643
3,388
19,205
**26,236**
**275,654**
part of these accounts|_Total_
_Funds_
_2023_
_£_
_9,952_
_17,272_
_27,224_
_384_
_987_
_355,496_
_356,867_
_77,158_
_279,709_
_306,933_
_306,933_
_193,527_
_4,881_
_25,107_
_11,842_
_15,000_
_-_
_20,000_
_270,357_
_3,643_
_3,388_
_29,545_
_36,576_
_306,933_|
|---|---|---|
PAGE 10
## **BERKSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET (CONTINUED) AT 31 MARCH 2024**
The financial statements were approved by the Board of Trustees on 17 June 2024 and were signed on its behalf by:
………………………………………………….
I Aitken – Trustee
…………………………………………………. Karan Mehra - Trustee
The notes on pages 12 to 23 form part of these accounts
PAGE 11
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The accounts have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The accounts have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Berkshire County Scout Council meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The charity has cash resources and has no requirement for external funding. The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.
## **Critical accounting judgements and key sources of estimation uncertainty**
In the application of the charity's accounting policies, which are described in note 1, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimation and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects the current and future periods.
In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting the assets and liabilities at the Balance Sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.
## **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
The following specific policies are applied to particular categories of income:
PAGE 12
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2024**
## **1. ACCOUNTING POLICIES - continued**
Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Investment income is included when receivable.
Incoming resources from charitable trading activity are accounted for when earned.
## **Expenditure**
Expenditure is recognized on an accrual basis as each liability is incurred.
Costs of generating funds comprise the costs associated with fund raising activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Charitable expenditure is reported under the sub headings detailed in note 6.
Grants in support of the charity's aims.
Support costs are detailed in note 8.
In previous years Governance costs (costs associated with meeting the constitutional and statutory requirements of the charity, the independent examiner fees and costs in respect of the strategic management of the charity) were shown separately in the Statement of Financial Activities. To comply with Charities SORP FRS 102 Governance costs have been included within support costs.
Capital items costing under £500 are written off when incurred.
Grants payable are recognised as expenditure in the year in which a binding commitment to make payments is entered into.
## **Tangible assets**
## Earleywood Camp Site
The costs relating to the Camp Site are written off as incurred since the property is inalienable during the life of the lease and its use is restricted to Scouting.
Since October 1st 2006 the day-to-day management and financial reporting for the site came under the direction of two local Scout Districts, but the lease for the site remains in the name of Berkshire County Scout Council.
Other Equipment
Equipment used by the Council is depreciated at 25% of written down value. Individual items of equipment with a purchase price of £500 or less are written off when acquired.
PAGE 13
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **1. ACCOUNTING POLICIES - continued**
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds held by the charity are those which can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds are where specific conditions are imposed by the donor which restricts the use of unspent funds. The income is taken directly to the relevant restricted funds.
## **Foreign currencies**
Transactions in foreign currencies are translated into sterling at the prevailing rate of exchange on the date of the transaction.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution money purchase scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. There were no outstanding contributions at the year end. The Charity has no liability beyond making its contributions and paying across the deductions for the employees contributions.
## **Investments**
Investments are a form of basic financial instrument and are initially recorded at their transaction value and subsequently valued at closing mid-market value at the Balance Sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## **Creditors and provisions**
Creditors and provisions are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **Cash and cash equivalents**
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
PAGE 14
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **2. DONATIONS AND LEGACIES**
|Donations
**NVESTMENT INCOME**
Deposit account interest
Investment income|**2024**
**£**
**-**
**2024**
**£**
**7,376**
**1,002**
**8,378**|_2023_
_£_
_-_
_2023_
_£_
_1,941_
_506_
_2,447_|
|---|---|---|
## **3. INVESTMENT INCOME**
## **4. INCOME FROM CHARITABLE ACTIVITIES**
Subscriptions are shown net of the Headquarters payment of £325,180 (2023: £302,082).
## **5. RAISING FUNDS**
|**Raising donations and legacies**
Promotions and publications
Badge costs|**2024**
**£**
**8,141**
**387**
**8,528**|_2023_
_£_
_2,215_
_676_
_2,891_|
|---|---|---|
PAGE 15
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **6. CHARITABLE ACTIVITIES COSTS**
|County Section Events
DoE income
Online Scout Manager
External training
Hire of meeting rooms
Travel and meeting
costs
Event Facilitators
Employment costs
Grants
World Jamboree
Startup Grants
IT costs
Rent and rates
Other resources
expended
_2023 Comparatives_|**Direct**
**costs**
**£**
29,615
2,370
-
12,110
6,536
5,706
-
76,270
-
-
-
-
-
132,607
_250,098_|**Grant**
**funding of**
**activities**
**(see note**
**7)**
**£**
-
-
-
-
-
-
-
-
3,080
-
10,750
-
-
-
13,830
_59,065_|**Support**
**costs (see**
**note 8)**
**£**
-
-
11,102
-
-
-
-
-
-
-
-
7,764
6,615
23,254
48,735
_41,572_|**2024**
**Totals**
**£**
**29,615**
**2,370**
**11,102**
**12,110**
**6,536**
**5,706**
**-**
**76,270**
**3,080**
**-**
**10,750**
**7,764**
**6,615**
**23,254**
**195,172**
_350,735_|_2023_
_Totals_
_£_
_166,937_
_2,449_
_-_
_-_
_1,761_
_11,021_
_-_
_67,930_
_31,065_
_-_
_28,000_
_22,598_
_-_
_18,974_
_350,735_|
|---|---|---|---|---|---|
## 7. GRANTS PAYABLE
|Grants
Startup Grants|**2024**
**£**
**3,080**
**10,750**
**13,830**|_2023_
_£_
_31,065_
_28,000_|
|---|---|---|
|||
_59,065_|
All grants are payable to individuals or sections in respect of the above grants.
PAGE 16
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **8. SUPPORT COSTS**
|IT costs
Rent and rates
Other resources
expended
2023 Comparatives|**Management**
**£**
**18,866**
**6,615**
**7,116**
**32,597**
_30,895_|**Finance**
**£**
**-**
**-**
**120**
**120**
_136_|**Governance**
**Costs**
**£**
**-**
**-**
**16,018**
**16,018**
_10,541_|**2024**
**Totals**
**£**
**18,866**
**6,615**
**23,254**
**48,735**
_41,572_|_2023_
_Totals_
_£_
**_22,598_**
**_-_**
**_18,974_**|
|---|---|---|---|---|---|
||||||
**_41,572_**|
|||||||
Included within Governance costs are Independent examiners fees of £5,640 _(2023: £4,740)._ Included within management costs is depreciation of £2,733 _(2023: £3,474)._
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **Trustees' expenses**
Reimbursed expenses paid during the year totalled £5,305 (2023 £4,988), in respect of travel, subsistence, postage, stationery and other costs incurred by six (2023: six) Trustees.
## **10. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Administration and Charitable Services|**2024**
**4**|_2023_
_4_|
|---|---|---|
No employees received emoluments in excess of £60,000.
Staff costs comprise of gross salaries of £76,260 ( _2023: £67,930_ ) including pension contributions of £4,486 _(2023: £3,094_ ).
PAGE 17
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **11. COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVIITES**
|_2023 figures_
**_INCOME AND ENDOWMENTS FROM_**
_Donations and legacies_
**_Charitable activities_**
_County Section Events_
_Badge Sales_
_DoE income_
_Subscription_
_Investment income_
_Other income – CJRS grants_
**_Total_**
**_EXPENDITURE ON_**
_Raising funds_
**_Charitable activities_**
_County Section Events_
_DoE income_
_Online Scout Manager_
_External training_
_Hire of meeting rooms_
_Grants_
_Travel and meeting costs_
_World Jamboree_
_Startup Grants_
_Event Facilitators_
_Employment costs_
_IT costs_
_Other resources expended_
**_Total_**
**_Net gains on investments_**
**_NET INCOME/(EXPENDITURE)_**
**_RECONCILIATION OF FUNDS_**
**_Total funds brought forward_**
**_TOTAL FUNDS CARRIED FORWARD_**|_Unrestricted_
_Funds_
_£_
_-_
_195,629_
_594_
_2,679_
_113,824_
_1,941_
_-_
_314,667_
_2,891_
_166,937_
_2,449_
_-_
_-_
_1,761_
_30,893_
_11,021_
_-_
_28,000_
_-_
_67,930_
_22,598_
_18,974_
_353,454_
_-_
_(38,787)_
_309,144_
_270,357_|_Restricted_
_Funds_
_£_
_-_
_-_
_-_
_-_
_-_
_506_
_-_
_506_
_-_
_-_
_-_
_-_
_-_
_-_
_172_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_172_
_(1,124)_
_(790)_
_37,366_
_36,576_|_Total_
_Funds_
_£_
_-_
_195,629_
_594_
_2,679_
_113,824_
_2,447_
_-_
_315,173_
_2,891_
_166,937_
_2,449_
_-_
_-_
_1,761_
_31,065_
_11,021_
_-_
_28,000_
_-_
_67,930_
_22,598_
_18,974_
_353,626_
_(1,124)_
_(39,577)_
_346,510_
_306,933_|
|---|---|---|---|
PAGE 18
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **12. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for year
At 31 March 2024
**NET BOOK VALUE**
At 31 March 2024
At 31 March 2023
**IXED ASSET INVESTMENTS**
**MARKET VALUE**
At 1 April 2023
Revaluations
At 31 March 2024
**NET BOOK VALUE**
At 31 March 2024
At 31 March 2023|**Earleywood**
**General**
**Campsite**
**Equipment**
**Totals**
**£**
**£**
**£**
126,415
30,462
156,877
-
980
980
126,415
31,442
157,857
126,415
20,510
146,925
-
2,733
2,733
126,415
23,243
149,658
**-**
**8,199**
**8,199**
-
9,952
9,952
**Listed**
_Listed_
**Investments**
_Investments_
**2024**
_2023_
**£**
_£_
**17,272**
_18,397_
**(316)**
_(1,124)_
**16,956**
_17,272_
**16,956**
_17,272_
**17,272**
_18,397_|
|---|---|
|||
|||
|||
## **13. FIXED ASSET INVESTMENTS**
The historical cost of the Investment was £16,479 and there were no investment assets outside the UK.
## **14. STOCKS**
|Stocks|**2024**
**£**
**2,169**|_2023_
_£_
_384_|
|---|---|---|
PAGE 19
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors|**2024**
**£**
**2,484**|_2023_
_£_
_987_|
|---|---|---|
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|WINGS - refunds due to participants
Subscriptions in advance
Amounts due to events
Accrued expenses
**MOVEMENT IN FUNDS**
_At_
_1 April_
_2023_
_£_
**Unrestricted funds**
General fund
_193,527_
WINGS
_4,881_
Project Africa
_25,107_
Roger King
International Fund
_11,842_
New Growth Fund
_15,000_
Carbon Offsetting
Fund
_-_
Activity Permit Fund
_20,000_
_270,357_
**Restricted funds**
Michael Nightingale
Community Reserve
Fund
_3,643_
Special Needs
Reserve Fund
_3,388_
Berkshire Supporters
of Scouting
_29,544_
_36,575_
**TOTAL FUNDS**
_306,933_|**Total**
**Income**
**£**
165,435
-
-
-
-
6,300
-
171,735
-
-
1,002
1,002
172,737|**2024**
**£**
**-**
**39,841**
**170,543**
**7,353**
**217,737**
**Total**
**Expenditure**
**£**
(162,874)
-
(2,401)
(15,000)
(10,750)
-
(1,649)
(192,674)
-
-
(11,026)
(11,026)
(203,700)|**2024**
**£**
**-**
**39,841**
**170,543**
**7,353**|_2023_
_£_
_-_
_61,243_
_41,389_
_4,740_
_107,372_
**Investment**
**Gains/**
**Transfers**
**At**
**31 March**
**2024**
**£**
**£**
-
**196,088**
-
**4,881**
2,000
**24,706**
5,000
**1,842**
5,000
**9,250**
3,000
**9,300**
(15,000)
**3,351**
-
**249,418**
-
**3,643**
-
**3,388**
(316)
**19,205**
(316)
**26,236**
(316)
**275,654**|
|---|---|---|---|---|
||||**217,737**||
## **17. MOVEMENT IN FUNDS**
PAGE 20
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **17. MOVEMENT IN FUNDS (continued)**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Activity Skills
Development
WINGS
Project Africa
Roger King
International Fund
New Growth Fund
Activity Permit Fund
**Restricted funds**
Michael Nightingale
CRF
Special Needs
Reserve Fund
Berkshire Supporters
of Scouting
**TOTAL FUNDS**|_At_
_1 April_
_2022_
_£_
_208,030_
_8,781_
_4,881_
_25,107_
_27,345_
_15,000_
_20,000_
_309,144_
_3,643_
_3,560_
_30,163_
_37,366_
_346,510_|_Total_
_Income_
_£_
_314,667_
_-_
_-_
_-_
_-_
_-_
_-_
_314,667_
_-_
_-_
_506_
_506_
_315,173_|_Total_
_Expenditure_
_£_
_(308,221)_
_-_
_-_
_-_
_(15,503)_
_(28,000)_
_(1,730)_
_(353,454)_
_-_
_(172)_
_-_
_(172)_
_(353,626)_|_Investment_
_Gains/_
_Transfers_
_(20,949)_
_(8,781)_
_-_
_-_
_-_
_28,000_
_1,730_
_-_
_-_
_-_
_(1,124)_
_(1,124)_
_(1,124)_|_At_
_31 March_
_2023_
_£_
_193,527_
_-_
_4,881_
_25,107_
_11,842_
_15,000_
_20,000_
_270,357_
_3,643_
_3,388_
_29,545_
_36,576_
_306,932_|
|---|---|---|---|---|---|
The above Designate (Unrestricted) and Restricted funds are available for consideration as a means of funding as follows:
General Funds are the County funds that finance the activities of Berkshire County Scout Council.
Activity Skills Developments fund courses which encourage the development of enhanced skill sets.
WINGS assists the development of future WINGS events.
Project Africa provides support to communities in Africa in a number of ways.
Roger King International Fund assist leaders and young people when attending International events.
New Growth Fund recognises that an increased amount of funding is necessary to start each new section. Accordingly, £500 is available by way of grant to new starts for Squirrels and Beavers, £500 is available for new starts for Cubs, £750 is available for new starts for Scouts and £1,000 is available for Explorers.
Activity Permit Fund is established to support volunteers to enable them to gain the permits necessary to deliver Scouting activities. This fund is designed to cover 75% of the cost of the course.
PAGE 21
## **BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **17. MOVEMENT IN FUNDS (continued)**
## **Restricted Funds**
Michael Nightingale Community Reserve Fund provides funding to allow Scouting in Berkshire to reach out to the local communities in the County.
Special Needs Reserve Fund is available in support of special needs within scouting in Berkshire.
Berkshire Supporters of Scouting supports applications from young people to enable them to participate and benefit from the opportunities provided through Scouting in the County.
## **18. ANALYSIS OF NET ASSETS BY FUND**
|Fixed Assets
Investments
Current Assets
Current Liabilities
Fund balance
_2023 Comparative_
Fixed Assets
Investments
Current Assets
Current Liabilities
Fund balance|**Unrestricted**
**Funds**
**£**
8,199
-
458,956
(217,737)
249,418
_Unrestricted_
_Funds_
_£_
_9,952_
_-_
_337,563_
_(77,158)_
_270,357_|**Restricted**
**Funds**
**£**
-
16,956
9,280
-
26,236
_Restricted_
_Funds_
_£_
_-_
_17,272_
_19,304_
_-_
_36,576_|**2024**
**Total**
**£**
**8,199**
**16,956**
**468,236**
**(217,738)**
**275,654**
_2023_
_Total_
_£_
_9,952_
_17,272_
_356,867_
_(77,158)_
_306,933_|
|---|---|---|---|
## **19. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2024.
PAGE 22
**BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **20. FINANCIAL INSTRUMENTS**
|**INANCIAL INSTRUMENTS**|||
|---|---|---|
||**2024**|_2023_|
||**£**|_£_|
|Financial assets measured at amortised cost|**454,022**|_337,563_|
|Financial assets measured at fair value|**16,956**|_17,272_|
|Financial liabilities measured at amortised cost|**217,737**|_77,158_|
The charities' income, expense, gains and losses in respect of financial instruments are summarised below:
|Financial assets measured at amortised cost|**7,376**|_1,941_|
|---|---|---|
|Financial assets measured at fair value|**1,002**|_506_|
Financial assets measured at amortised cost comprise debtors and cash equivalents.
Financial assets measured at fair value are investments.
Financial liabilities measured at amortised cost comprise other creditor s and accruals.
PAGE 23