Scouts Hampshire HAMPSHIRE COUNTY SCOUT COUNCIL ANNUAL REPORT AND FINANCIAL SrATEmE￿rS FOR THE YEAR ENDED 31 DECEMBER 2024 Registered Charity Number: 1015788 HAMPSHIRECOUNTYSCOUTCOUNCIL TRUSTEESREPORT FOR THE YEARENDED 31 DE￿mBER 2024 Presldent Past Prnsldent Deputy Presiderts Vlce Pr•sldents Nigel Atkinson Esq. Lord-Lieutenant of Hampshire Lady Mary Fagan LG DCVO Mr Simon Mccowan Lady Louisa Portal MBE DL Mrjohn Derben OBE Mr Roy Farmers MBE JP Mr Adam Jollans MBE Mr Richard Merefield Mr Bill Brown Mr Michael Drew Mr lan Greig Mr John Mason Mr Peter Moody Mrjames Rooke Mr Russell Parke MBE Mr Tony Sears Mr Peter Tudor Mr Ken Sherman Mr David Whittington Mr Martin Rudd Mr Martin Mackey Mr Tom Bell Mombershlp of the County Board of Trusts•S Ex Offic￿. . County Chair County Commissioner County Youth Commissioner County Secretary County Treasurer Mrs Sarah Thomas Mr Paul Bell Ms Zara Seymour Mr James Redfearn Ireslgned 301h June 20241 Mrjohn Natt I"resigned 18th March 20251 Mr Robert Gath l•from 181h March 20251 Mr Robert Gath lappointed 301h June 2024 until +18th March 20251 Deputy County Treasurer Elected Members; . County C)eputy Chalr East Cluster Representative Mr Harrison Gorst (resigned 30th June 20241 Mrjoshua Hensman (resigned 301h June 2024) Mr Jack Dilly {appointed 301h June 20241 Mrs Jackie Noakes Mr Kerie Wallace Mr Paul Hedges Dee Wright I'appointed 18th March 20251 West Cluster Representative Ferny Croft5 Sub Committee Chair County Deputy Commissloner Deputy County Youth Comrnissioner 'changes post year end but prior to the signing of these accounts. The Charity Trustees of Hampshire County Scout Council are the ex-officio. nominated. elected and co-opted members (all voting) of the County 8oard of Trustees. In accordance with the policy of encouraging youth participation. the following County Ythrth Councll representthes lunder 18) have also been elected to attend and participate, but do not vote, in Board meetings.. 15aac Treasure, Jamie Cooper and Joe Biondani. Arthur Hide was also a non-voting youth member who turned 18 within the year and has now been invited to vote. The County Commissioner and County Chairman are ex-off icio members of all sub-committees. HAMPSHIRE COUNTYscoufcouNCIL rRUSTEES'REPORT FOR THE YE4R ENDED 31 DECEMBER 2024 Prfnclpal Appolntments (at 31 December 2024} Name Ap￿1ntrnWrt County Commissioner County Youth Commissioner Deputy County Youth Commissioner Deputy County Commi55ioner Deputy County Commissioner - Programme Deputy County Commissioner- Support Team Deputy County Commissioner- Volunteering Development Deputy County Commissioner- Community SUpF￿rt Deputy County Commissioner- District Support Hampshire West Deputy County Commissioner- District Support Hampshire East Assistant County Commissioner - D of E & Top Awards Assistant County Commissioner (County Section Support) A5SlStant County Commissioner (Section Support) - Cub Scouts Assistant County Commissioner Isection Supportl- Cub Scouts Assistant County Commissioner (Section SupF)Ortl - Beaver Scouts Assistant County Commissioner1Section Supportl- Squlrrel Scouts Mr Paul Bell Ms Zara Seymour MrTom Hughes Mr Paul Hedges Mr Peter Knott Mr Paul Hedges Mr Keith Hawkins Mr Martin Rudd Mrs Sarah Anderson Mr Paul Hedges Mr Michael Baxter Mr Andrew Chatwin Mr Simon Mainwaring Mr Sean Reeves Mr Michael Collins Mrs Amanda Wallace Mrjack Tracy Mr Dave Pannell Mr Julian Sore Mrs Sheridan O'shea Mr Kerie Wallace Mr Kerie Wallace Mrs Susan Brakewell Mr Jon Whitaker Mr Russ Parke Assistant County Commissioner - Media & Communications Assistant County Commissioner - Adventure Assistant County Commissioner - International Assistant County Commissioner - Inclusion Assistant County Commissioner - Ferny Crofts Chair- Ferny Crofts Management Committee County Chaplain County Appointments Chair County Appointments Secretary Mr John Stevens Hampshire Scouts in Hospitals Hampshire Scouts, Ferny Crofts. Beaulieu Road. Beaulieu, Hampshire. S042 7YQ Tel: 02380 847847 Ernal: Websittr. Hampshlre Twltter. @hampshirescouts Reglstered Charfty Number. 1015788 Scout Association Reglstratlon Nurnber. 120 Prfnclpal Bankers: HSBC Bank PLC. Winchester Branch Audttors: Shaw Gibbs (Auditl Limited. 25 St Thomas Street Winchester, S023 9HJ Custodlan Trustses: The Scout A550ciation Trust Corporation HAMPSHIRECOUNTYscoufcouNCIL TRUSTEES'REPORr FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their report and the audited financial statements of the charity for the year ended 3 1. December 2024. PRINCIPAL OPERATING AcfMTIES Hampshire County Scout Council I'the Council"I's principal purpose is to support a quality programme of activities, events and expeditions that allow young people in Hampshire to achieve their full potential in a spirit of fun and adventure. In working to achieve thi5 purp05e. its main operating activities fall into the three following areas.. Providing support to Scouting In Hampshlre and funding the further development of Scouting across the County so that a range of events, expeditions and activities both at the County and at the District level can be provided by adult volunteers and young leaders. County A￿11 Support and Trnlnlng In accordance wlth the Scout Association's policy on adult training. safeguarding and inclusion. training IS provided at County level with a full range of training provided or supported by a dedicated team of. tralning advisers. safeguarding awareness coordinators and inclusion advisers. F¢my Crofts $￿ut Actsvity Centre Providing a high-quality outdoor experience with a wide range of activities to youth groups uslng the site and pursuing a programme of redevelopment to improve facilities. FUNDAMENfALS OF SCOUTING Purpose. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Method. Scouting uses a method. which is young people in partnership with adults: Enjoying what they are doing; learning by doing: participating in vaTied and progressive activities: making choices for themselves., taking responsibility fortheir own actions.. working in groups: taking increasing responsibility for others; taking part in activities outdoors: sharing in prayer and worship: and making and living out their Scout Promise. Values. Scouts are guided by these values.. integrity, respect, care. belief and rooperation. The County Commissionerfs report on page 8 provides an overview of the achievements of 2024 and our plans for the future. HAMPSHIRE COUNTYSCOUTCOUNCIL TRUSTEES'REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Under the Charities Act 2011. the Council is required to demonstrate that its aims are for the public benefit. The Trustees confirm that they have taken account of the Charity Commission's general guidance on public benefit. Our assessment is that we have met the public benefit criteria under both the advancement of education and the advancement of citizenship and community development heading5. STRucfuR& GOVERNANCE AND MANAGEMENT The Council is established undef the goveming instruments of The Scout As50ciation (Yhe Association"). which are common to all Scout organisations. These consist ofthe Royal Charter, which in turn gives authority to the 8ye Laws of the Association and the Policy. Organisation and Rules of the Association. The Council, whichls registered a5 an educational charity, is managed bythe County 8oard of Trustees Iyhe Board"), the members of which are the CharityTrustees of the Council. The Board is accountable to the Scout Council. The Board comprises three officers.. the Chair, Treasurer and Secretary, together with the County Commissioner. up to six nominated adult post holders and up to six elected representatives. Elected members of the Board are appointed at the annual meetin9 bythe Council as a whole and will generally have previously seNed in at least one senior uniformed County capacity, In accordance wlth The Scout Association Policy. Organisation and Rules. they will be expected to attend Scout Association executive training within a short time of appointment unless they have already completed this in respect of another Scout Executive appointment The Board's Rasponslbllltlas In addition to 5UPPOrting the County Commissioner and the County Leadership Team in the conduct of their responsibilitles, members of the Board must act collectlvely as charity trustees of the Council, and in the best interests of Sts members to: Comply with the Policy, Organisation and Rules of The Scout Association. Protect and maintain any property and equipment owned by andlor used by the Council. Manage the Council's finances. Provide insurance for people, property and equipment. Provide sufficient resources for Scouting to operate. This includes. but is not limited to. supporting recruitment, other adult supporL and fundraising activities. Promote and support the development of Scouting in the local area. Manage and implement the Safety Policy local￿. Ensure that a positive image of Scouting exists in the local community. Appoint and manage the operation of sub-committees, including appointing Chairs to lead the sub-mmmittee5. Ensure that Young People are meaningfully involved in decision making at all levels within the County. HAMPSHJRECOUNTYSCOUTCOUNCIL TRUSTEES'REPORT FOR TrIE YEARENDED 31 DECEMBER 2024 The opening. closure and amalgamation of Districts, the County Scout Network and Scout Active Support Units in the County as necessary. Appoint and manage the operation of an Appointments Advisory Committee, including appointing an Appointments Committee Chair to lead it. To assist in meeting its responsibilities. the Board is supported by the following which report to it at each meeting: The County Leadefship Team The County Finance Sub-committee The County Grants Sub-committee The County Digital Sub-committee Ferny Crofts Management Committee Rlsk and Intsrnal Control The County has in place systems of internal controls that are designed to provlde reasonable assurance against material mismanagement or loss. These include a Financial Procedures Manual and a Risk Register which identifies operational, financial and reputational risks to its existence. The Council benefits from the Scout Assoclation's comprehensive insurance policies and purchases property and other insurance to ensure that insurable risk5 are covered. Grants The Council aims to provide appropriate resources to enable all young people in Hampshire to undertake Scouting activitles. expeditions and tralnlng Irrespective of their background, financial ability or special needs. It also alms to support adult training. 2024 Financial Ravl•w The year to 31 December 2024 has produced an improved result. Scouting numbers continued to increase, and number5 have now retumed to pre Covid leve15. During the year under review the results revealed a surplus of £22.170 (prior year deficit of £8721 The result achieved for the year is a testament to the hard work of those involved in both County Office and Ferny Crofts. At County level there is continued investment in the development of Scouting in Hampshire which should assist in efforts to increase scouting numbers. Membership subscriptions income in 2024 was £328.383 a healthy increase over that achieved for the prior year. Grants and donations received decreased from the prior year figure of £48.938 to £7.353 and interest received on cash deposits increased to £35,309 (prior year £25.1841. County activities reported large decreases in income over the prior year due to two large scouting events coming to fruition in that year. The Ferny Crofts activity centre however has reported an increase in income. As at the year-end total funds were £1.550,067 {2023 £1.527.8971. HAMPSHIRECOUNTYSCOUTCOUNCIL TRUSTEES'REPORT IHE YE4RElA￿D5I DEcE￿R 2024 Reserves Pokv substantial shortfau in income or fundraising activities occur. In applying this poly. the Board has taken Following the review of feseThes undertaken in 2019 the Board has cont+rH￿ to redef4ne the application of As at 31 Deceffl￿ 2024, the County had a total of £329,697 in its General ReseNe and Designated and which reftect the cost of the County's land and buildi￿ at Femy Crnft are not liwd and cannot be easTIv Activities, working capital. The trustees have therefore adopted a Iow-risk investment policy and funds are The Board continues tD prrwide supportts and arE enO￿￿ouslY gratEful ttp att the volurrtpers who glve so Sarah Thomas Gath TNstee 3 June 2025 HAMPSHJRECOUNTYSCOUTCOUNCIL TRUSTEES'REPORT FOR 7HE YEAR ENDED 31 DECEMBER 2024 Hampshlr• SC￿rts County Commlssioner's Annual Report 2024 has been both a fantastic, and also a difficult year for Scouting across the county. It has been fantastic in that the growth of Squirrel 0￿y$ around the county has been amazing. at the annual County Squirrel Fun Day. we celebrated opening our IOO, Squirrel Drey in Hampshire, we now have expressions of interesttaking us over 130 Dreys. We are the county in the United Kingdom that has the most Squirrel Dreys, and I have been championing ouryoungest section since I was given this role three years ago. Squirrels are ouryoungest section for boys and girfs from 4 to 6 years old, this will become the default entry point for children into the Scout Association, and if the Drey opening is done correctly, usually adults are rnore willing to get involved in volunteering with their children at this age. One of our focuses for 2025 will be filling the holes in the county, where we have a Scout Group without a Squirrel Drey, It has been a difficult yeor because we are still suffering from the remnants of the Covid years. It is becoming increasingly mofe difficult to get adults to commit to becoming a uniformed Leader in our Sections. Everyone is willing to get involved at the edges. however getting full commitment into a uniformed leadership role is a challenge. Even worse than this. getting Adult Leaders to take on volunteer management 15 even harder. the Scout Association has some excellent Leader training for these roles. however people are now reluctant to commit their time which is a shame. As I type this report. we have just finalised our Annual Census figures for the year. Hampshlre Scouts will remain the largest Scout County in the United Kingdom by a huge margin, the number of young people that we have went up by 5.996 which believe it or not, is disappointing. We have a fantastic team of Growth and Development Officers in Hampshire, and we have an unlimited potential for recruiting young people, what limits us is fewer adults who are willing to be adult volunteers in our Sections. The number of Adult Leaders that we had In the county at Annual Census went down by 4.51% which is a concern. As a county we are having a brainstorm day where we can a55ess how we can address the reduction in adult volunteers. it will become one of the main focuses for us in 2025. We need to find out what is preventing adults from getting involved and staying with us. Hampshire County Scouts has led the way in offering Mental Health First Aid Courses to our Leaders. again due to the aftermath of Covid. more and more young people and adults are experiencing mental health issues. Even after undertaking the training that we can offer. our leaders are only able to spot potential issues and are not qualified to treat issues. Hampshire Scouts have mandated that for any international trips the leadership teams must have at least two adults that have taken our Mental Health First Aid training. The training is offered free of charge to leaders in Hampshire Scouts and the costs are met by Hampshire County Scouts. Having taken a team of 11 up to Manchester back in 2022, the ScoutTransformation process has now started to be rolled out. The transformation is all about improving the volunteer's experience when joining and having role within the Scout Association. The improvements start with a new welcome process for volunteers. but also includes updated training. a new Adult Membership system and many other changes that will gradually improve an adult's experience when they volunteer for the Scout Association. HAMPSHIRECOUNTfscouTCOUNCIL TRusfEES'REPORT FOR THE YE4RENDED 31 DECEMBER2024 Being the Lead Volunteer for a county the size of Hampshire is not an easy tssk. however it is made easier by the dedication and time given by the volunteers and SUPF)Orters around the county. I have an amazing county team. and l am very grateful to have them beside me in the County Leadership Team. I would like to take this opportunity to thank the Regional Lead Volunteer for the South East of England, James Palin. who works behind the scenes to support the team in Hampshire. I would also like to thank our President. Deputy and Vice Presidents, the uniformed leaders. Non-members. Trustees and everyone Èlse that helps us to deliver such fantastic Scout experiences to the young people around Hampshire. I would also like to extend my thanks to the young people around the county, as lon9 as we have you in our youth sections. it shows that we are doing somethin9 right. It remains a pleasure and an honour to hold this role. and l am eternally grateful to have this amazing opportunity to be able to influence the Scoutin9 experiences that we can provide to our young people. Paul Bell County Commissioner Hampshire Scouts HAMPSHIRE COUNTYSCOUTCOUNCIL 7RUSTEES'REPORT FOR 7HE yEAREfvA￿D 31 DECEldBER2024 The trustses are ¥esponsible for prepaflng the Trustees, Report and the Financial Statements in accordance The law applicable to cliarities in England & Wales requires trustees to prepare financial statements for each and application of resources of the charity forthat p￿10d. In preparing these financial statements. the trustees arerequired to" Se￿ct suitable accounting ￿lIcIeS and then apply them consistentlv", 20191 (FRS102); State whether applicable accounting standard5 have been followed. subject to any material Prepare the financial statements on the going-concern basis unless it is inappropriate to presume The trustees are fesponsible for keeping propel accounting records that disclose with reasonable accuracy at with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the prov+s+ons of The Apprayed ljy ttreBoard of Tnstees on 3 June 202& and swd on ttjeir behalf b¥. 10 INDEPENDENTAUDifoR'SREPORT TO THE TRUSTEES OFHAMPSHIRECOUNTYSCOUT COUNCIL Opinion We have audited the financial statements of Hampshire County Scout Council Ithe'charity'l for the year ended 31 December 2024 which comprise the Statement of Financial Artivities, the Balance Sheet, Cash Flow Statement and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: glve a true and fair view of the state of the charity's affairs as at 31 December 2024, and of its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the ￿QUIrementS of the Charities Act 2011. 84$ls for oplnlon We conducted ouraudit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities underthose stsndards are further described in the Auditor's responsibilities for the audit of the financial statements sertion of our report. We are independent of the charity in accordance with the ethical requlrements that are relevant to our audit of the financial statements in the UK including the FRC'S Ethical Standard. and we have fulfilled our other ethical ￿Sponsibl11t1es in accordance with these requlrements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conduglons r•lallng to going concem In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of accounting In the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertaintles relating to events or conditions that, individually or collectively. may cast significant doubt on the chafity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are descri bed in the relevant section5 of this report. Other Informalion The other information comprises the infomiation included in the trustees, annual report. other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within9 the annual report. Our opinion on the financial statements does not cover the other information and, excepttothe extent othe￿1$e explicitlystated in our report,wedo not expres5 any form of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is materially inconsistent with the financial statements. or our knowledge obtained in the audit or otherwise INDEPENDENTAUDITORS REPORT TO THE TRUSTEES OFHAMPSHIRE COUNTYSCOUT COUNCIL appears to be materially misstated. If WÈ identify suth material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the f inancial statements themsefves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information. we are required to report that fart. We have nothing to report in this regard, Matters on whkh we are requlred to report by •xception We have nothing to report in respect of the following matters in relation to whlch the Charities (Accounts and Reports} Regulations 2008 require us to report to you rf, in our opinion.. the information given in the trustees, report Is inconsistent in any materlal respect with the financial statements: or the charity has not kept sufficient accounting records- or the financial statements are not in agreement with the accounting records and retums: or we have not received all the infonnation and explanations we require for our audit. Responslbllltles of tnths AS explained more fully in the trustees, responsibilities statement Iset out on page 101. the trustees are responsible for the preparation of finanaal statements and for being satisfied that they give a true and fair view. and for suth internal controls as the trustees determine is necessary to enable the preparation of financial statements that are free frorn materlal misstatement, whether due to fraud or error. In preparin9 the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic alternative but to do so. Audltorfs rnsponslbllltles for the audit of the finandal statsments We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi55tatement, whether due to fraud or error. and to issue an auditor's report that include5 our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of user5 taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our re5ponsibilitie5, Outlined above, to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: 12 INDEPENDENTAUDITOR5REPORT TO THE TRUS7EES OFHAMPSHIRE COUNTYSCOUT COUNCIL We obtained an understanding of the legal and regulatory framework applicable to the charity via discussions with the trustees and our previous knowledge of the charity. This identified that the most significant laws and regulations relate to the form and content of the financial statements such as the Charities Act 2011, the Charities SORP IFRS 1021 and Financial Reporting Standard 102. The charity complies with these laws and regulations by using appropriately qualified professionals to prepare the financial statements. As part of our planning process, we assessed susceptibility of the charity's financial statements to material misstatements, including how fraud might occur by making an assessment of the key risks. The key risks identified in respect of the Hampshire County Scout Council are revenue recognition and the correct allocation of incoming and outgoing resources between restricted and unrestricted funds. The trustees Confirmed no actual. suspected or alleged cases of fraud. Based on this assessment we designed our audit procedures to address these key risk areas with an emphasis on testing the incoming resources including grant entitlement and sales cut off and the movement on fijnd balances in the year. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk Is also greater regarding irregularities occurring due to fraud rather than error. as fraud involves intentional concealment. forgery, collusion. omission or misrepresentation. A fvrthef description of our responslbllltles for the audlt of the financial statements is located on the Financial Reporting Council's website at: httpsJlwww.frc,org.uklOur-WorkJAuditlAudit-and-assurancoJStandards-and- guidancelstsndards-and-guidance-for-aud1tor￿AUd1torS-responsibilitieS-fOr-aud1tIDe$Crlpt10n-of-aUd￿tor$- responsibilities-for-audiLaspx. This description forms part of our auditor's report. Use of our report This report is made solely to the charity's trustees, as a body. in accordance wlth Part 4 of the Charities IAccounts and Re[￿rts) Regulations 2008. Our audit work ha5 been undertaken so that we might state to the charity, trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report or for the opinions we have formed. Shaw Gibbs (Audit) Limited (Chartered Certified Accountsnts & Statutory Auditors) 25 St Thomas Street, Winchester Hampshire S023 9HI Shaw Gibbs (Audit) Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006 13 HAMPSHIRECOUNTYSCOWCOUNCIL STA TEMENfoFHNANCIAL AC77tr7TIES FOR THE YEARENDED 31 DECEMBER2024 Totsl Total Yearto Year to Unrestrfctsd Restrlcted 31 December 31 December Funds Funds 2024 2023 Note Incomlng resources Grants and donations received Membership subscriptions Investment income 6,353 328,383 35,309 1,000 7,353 328,383 35.309 48.938 294.949 25.184 Totsl Incomlng resources from generated funds 370,045 1,000 371.045 369,071 Incoming resources from tharftable activitses County activities Ferny Crofts Scout activity centre 284.479 827,867 284,479 827,867 1,300,215 677,878 Totsi incomlng r•sourc•s from charftable acbMtI•s 1,112,346 1.112.346 1.978.093 TOTAL INCOMING RESOURCES 1,482,391 1.483,391 2,347,164 ReJourc•s axpend•d on charftabl• ac￿VI￿e$ County activities 661,597 662.597 1,651,399 Ferny Crofts Scout activity centre 781,674 760 782,434 679.976 Grants and donations 1¢190 16.190 16.661 Total resources expended In rnladon to charftable aclthl¢s 1.459.461 1.760 1.461,221 2,348,036 TOTAL RESOURCES EXPENDED 1.459.461 1.760 1,461,221 2,348,036 NEf INCOMING RESOURCES 22,930 (760) 22.170 18721 Transfers between funds 525 (525) 23,455 (1,285) 21170 18721 NEf MOVEMENT IN FUNDS Funds brought forward at l January 2024 1,521473 5,424 1.527.897 1.528,769 Funds carried forward at 31 De￿rnber 2024 12, 13 1.545,928 4,139 1.550.067 1.527.897 The Notes form part of these Financial Statements. 14 HAMPSHIRE COUMTYSCOUTCOUNCIL BALANCESHEET ASA r31 DECEM8ER2024 31 December 2024 31 De￿fflber 2023 FIXED ASSETS Tangible assets 949J4Q 64Q31Q CURREKfASSErs Stocks Debtors Cash at bank and deposits held 26.738 22.589 4&711 1,184.694 1255994 10 789.139 CREDITORS: DUE wm41N ONEYEAR 11 264,757 368,407 887587 CREDITORS: DUE AFfER MORETHAN ONE NET ASSEtS 1.550.067 1,527,897 Representsd by. - General fuftds 12 329.697 347.397 LL7&076 REsfRICTED FUNDS 13 4.139 5.424 TOTAL FUNDS 155Q067 IS27￿97 Approved by the Board of Trustees on 714 2oZS and signed on their behalf bv: Robert Gath 15 HAMPSHIRECOUNTfSCOUTCOUNC/L STA TEMENfoFCASHFLOWS YEAR ENDING 31 DECEMBER 2024 Year to Year to 31 Dec 24 31 Dec23 Net cash Infiowl I￿rt￿OW1 from operatlng acll¥ttles 136,05 1251.973) Investlng athltles Purchase of tangible fixed assets 1359.499) 1359.499) 146.5621 146.5621 Increasel Idecreasel in cash in the period Cash at l January 2024120231 C•sh at 31 Dacémber 202412023) 1395,SS5) 1298.5351 L184694 1.483,229 789.139 1,184,694 l. Recondllallon of n•t Incomlng rnsourc•s to net cash Infiow l (outkn) frorn Oper￿n9 activltles Net Incomin￿ loutgoingl resources Depreciation charges Ilncreasell decrease in stocks (Inc￿aSe>l decrease in debtors Increasel Idecreasel In creditors 22.170 18721 50,069 49,325 14,149) 12.9381 {496) 11. 1621 {103,650) 1296,3261 Net cash Infiowl louthowl from 0￿￿1n9 actsvitles (36.056) 1251,9731 16 HAMPSHIRE COUNTYSCOUTCOUNCIL NOTES ro THEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 AccouKllNG POLICIES Basis of Preparallon The Council constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011 and UK Generally Accepted Accounting Practice. The financial statements have been prepared to give a Irue and fairf 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 the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. The financlal statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the Council. Fund Accountsng Gener•1 Funds ale unrestricted funds which are available for use at the discretion of the trustees Sn furtherance of the general objectives of the Council and which have not been designated for other purposes. D•slgnatsd Funds comprise unrestricted funds that have been Set aside by the trustees for particular purposes. Trustees have discretion over transfers between designated and general funds. R•3trlLtsd Funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Council for particular purposes. Inc(Hnlng Resourc•s Voluntsry Income Subscriptions are received on an annual basis for the year to 31 March and are time apportioned. All other incoming resources are induded in the Statement of Financial Activities ISOFAI when the charity is legally entitled to the income and the nominal amount can be quantified with reasonable accuracy. For legacie5, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Donations are recognised in the year of receipt. No amounts are included in the financial statements for the value of services donated by volunteers. Investment Income Investment income and gains are allocated to the General Fund except where the terms of a restricted grant require them to be allocated to a Specific purpose. Interest is accounted for in the period in which the charity is entitled to receive it. 17 HAMPSHIRE COUNTYSCOUTCOUNCIL NOTES TO THEACCOUNTS FOR THE YEARENDED 31 DECEMBER2024 ACCOUKnNG POUCIES (cononuedl Defeffed Income Income for future County events is deferred and recognised In the year in which the event takes place. Govemment Grnnts Government grants re￿1vable in respect of revenue items are credited to the statement of financial activities in the period in which they become receivable. Donated Assets Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset. Id) Resources Expended All expenditure. including irrecoverable VAT, is accounted for on an accruals basis and has been classified under the heading that aggregates all costs related to the category, except for expenses that relate to future events. Chaiitabh ActMtTes Comprise the costs of running Ferny Crofts Scout Activity Centre. county office administration costs and support for county activities and events. Governance Costs Comprise the costs incurred in governing the charity. These costs include planning for the future, audit costs, complying with constitutlonal and statutory requirements, preparing statutory accounts, satisfying public accountability and the reimbursementtoTrustees of expenses incurred whilst carrying out Charity Trustee duties. lel Tanglble ￿ed assets and depreciation Tangible fixed assets costing over £ 1.000 are capitalised and included at cost including any incldental expenses of acquisition provided that their useful economic life is expected to be greater than one year. Depreciation is calculated so as to spread the cost of assets over their expected useful economic lives as follows: Freehold land and buildings acquired prior to 2008- nil Additions and improvements to freehold buildings subsequent to 2008: at rates varying between S and 20 years on a straight- line basis Equipment, fixtures and fittings: between 3 and 10 years on a straight-line basis Motor vehicles: at 25% on a reducing-balancÈ basis No depreciation is currently charged on the original freehold building or modifications thereto rnade before 2008 on the basis that the core building is maintained to a high standard appropriate for the use to which it is put. Iti the opinion of the Board. the estimated residual value is not materially different from the carrying amount in the financial statements. Freehold land and building5 are valued at historical cost. Given the very restricted use to which the property can be put underthe tight planning ￿$trIctl0n$ imposed within the National Park. it is imposgible to prepare an open market valuation of the property and no other valuation baS￿S provides a meaningful figure at which to carry the assets, 18 HAMPSHIRECOUNThscoufcouNCIL NOTES TO THEACCOUNTS FOR THE YE4R ENDED 31 DECEMBER 2024 AccouMfiNG POLICIES (eontlnued) fft Stock Stock includes purchased goods forresale. Stocks are valued atthe lower ofcost and net realisable value. Ig) Forelgn Currencles Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the SOFA. 2 GRAb¥fs AND DONATIONS RECEIVED Year to Unrestrlctad Restslct•d 31 De¢ 24 Yearto 31 Dec23 Funds raised for development projects overseas Other grants and donations 4.659 1.694 6353 4.659 2.694 4.282 44,656 48.938 1,000 1,000 Included in funds raised for developrnent of projects overseas is £Nil {2023., £Nill recovered as Gift Aid. Intluded in other grants and donations are donated assets valued at market value upon receipt of £Nil {2023.. £28,800). 3 INCOMING RESOURCES FROM AcfivTllES IN FURTHERANCE OF THE COUNCIL'S OBJEcllvES Year to Unrwtrlcted Restrlcted 31 Oec 24 Year to 31 Dec 23 Membership subscriptions Less subscriptions to HQ County subscriptions L033,532 1705.149 328,383 1,033,532 1705,1491 948.588 1653,6391 294,949 Other Income County activities and events 14.986 269,493 284,479 14.986 269,493 284479 22,520 1.277.695 1.300.215 Ferny Crofts Scout Activitv Centre 827.867 1.440.729 827067 1,440.729 677.878 2,273.042 19 HAMPSHIRECOUNTYSCOUTCOUNCIL NOTES TO THEACCOUNrs FOR THE YEAR ENDED 31 DECEMBER 2024 cosr OF AcfMTIES IN FURTHERANCE OF THE COUNCIL'S oaiECTIVES Yearto 31 Dec 24 Year to 31 Dec 23 Unrestrfcted Restricted Ferny Crofts Scout Activity Centre ' County admin, support and core team costs County activities and event costs 781.674 404.273 257324 IA43.271 760 1,000 782,434 405.273 257,324 1.760 1,445,031 679,976 354,889 1.296,510 2.331,375 Including depreciation of £45.12412023: £43.4321 coup¥rf ADMINisfRATION, SUPPORT AND LEADERSHIP TEAM cosrs Yearto Yearto Unr•strlcted Restrfct•d 31 Dec 24 31 Dec 23 Salaries and remuneration Office costs Travel costs Insurance Other costs Depreciation Accountancy and payroll Professional fees Governance costs lsee note 71 236,139 14,579 8,132 6.166 15,082 4945 703 035 26,770 317.551 86.n2 404.273 236,139 14,579 8.132 6.166 15,082 4P45 703 5,035 26.770 317.551 87,722 405.273 198,169 15,032 8.224 1,660 9,823 5,893 684 28,345 267,830 87,059 354.889 Core tearn costs GRAKrs Yearto Year to Unr•strlct•d Restrfcted 31 Dec 24 31 Dec 23 Grants to individuals Grants to scout groups Grants to overseas development projects 4,540 6CKI 5.050 16.190 6,168 5,364 5,129 16,661 5.050 16.190 Grants to individuals and scout group5 are made in order to enable Hampshire Scouts to assist growth and undertake various scout projects and activities. Grants to overseas projects include amounts raised to fund specific projects overseas. generally associated with county expeditions. 20 HAMPSHIRECOUNTYSCOUTCOUNCIL NOTES TO THEACCOUNTS FOR THE YE4RENDED31 DECEMBER 2024 GOVERNANCE cosrs Year to Year to Unrestrlcted Restrfcted 31 Dec 24 31 Dec 23 Travel & other meeting costs AGM expenses Auditors, remuneration- audit work Auditors, remuneration - non audit work 3A78 7.092 IoBoo 5.400 26.770 3,478 7,092 Iomlo 5.400 26.770 2.400 3.925 7,000 15,020 28.345 SALARIES AND TRUSTEES, REMUNERATION AND EXPENSES The average number of employees during the year was 29 12023.. 281. On average there were 19 full- time equivalent paid staff12023.. 191 employed in the Ferny Crofts Activity Centre and 7 full time equivalent paid 5taff12023.. 61 in County support & development functions. Salaries including employer's national insurance contributions amounted to £659.93212023: £544,005). Included within wages is £31,527 In relatlon to casual labour 12023.. £28,702>. No staff received emoluments in excess of £60.000 per annum. Employer pension contributions totalling £10,77612023: £9,134) are paid by the Council into a defined contribution personal pension scheme administered by Scottish Widow5 on behalf of the Scout Association. Pension contributions of £6.49212023: £5.8481 were outstsnding at the year end. Reimbursement of travelling and otherexpenses paid to S trustees amounted to £5,28312023: 5 trustees £5.5581. No trustee received any remuneration during the year for their role as trustee. One trustee re￿iVed total remuneration lincluding pensionl fortheiroperations role of £25,87612023,, £51.3321. No trustee orother person related to the Council had any personal interest in any contract or transaction Èntered into by the Council during the year. 21 HAMPSHIRECOUNTfSCOUTCOUNCIL NofES ro THEACCOUNrs FOR THE YEAR ENDED 31 DECEMBER 2024 FIXED ASSErs COST As at 1st January 2024 Additions at cost Disposals As at 31st December 2024 1,226.606 355.854 142,988 3.645 27.680 1.397.274 359,499 1,581460 146.633 27.680 L756,773 D￿)REc￿TrON As at 1st January 2024 Depreciation charge for the year Disposals As at 31st December 2024 600.211 43.007 133,054 6.067 23,699 995 756.964 $0.069 643.218 139.121 24,694 807.033 NEf8OOKVALUE At 31st December 2024 At31st December 2023 939,242 626.395 7,512 9.934 949.740 640.310 3,981 The freehold land and building5 at Ferny Crofts are registered in the name of The Scout Association Trust Corporation on behalf of the Council which is the beneficial owner. Included within freehold land & building addition costs were £306,577 relating to assets under construction at the year end. 10 DEBTORS 31 Dac24 31 Lkc23 Trade debtors Prepayments Other Debtors VAT 26.028 8.786 6.732 7.661 49,207 20.684 21,378 6.649 48,711 22 HAMPSHIRECOUNTYscoufcouNCIL NOTES TO THEACCOUNTS FOR THE YE4R ENDED 31 DECEMBER 2024 11 CREDrroRS: DUE WITHIN ONEYEAR 31 Dec24 31 Dec 23 Trade creditors Other taxation and social security Accruals Deposits in advance Subscriptions in advance Deferred Income Monies held on behalf of districts VAT 23,913 1&006 33.467 99.846 83.775 4,750 1,000 22,501 5,848 34,741 134.291 77.278 91.841 1,000 907 368,407 264.757 12 UNREsfRicfED FUNDS: Movements In tha Year Balance at lJan24 Incornlng Resources Outgolng Resources Balance at 31 Dec 24 Transfers Designatsd Funds Fixed Asset Fund Ferny Croft5 Fund Sections & Activities working capital Mrs W S Hayward Legacy Fund International Opportunity Fund Inclusion In Scouting Fund Future Activity Leader Development Mike Everett Fund Heritage Fund 772,763 223,080 115,974 772,763 268,853 109,318 827,867 269.493 782.094 257,324 118.8251 15,224 20,782 11.544 7,237 15.224 17.206 37988 9A56 7,237 2,088 8.472 8,472 2,144 2.144 525 1,216,231 1.175,076 1,097.360 1.056,730 Gen•ral Fund$ 347,397 385.031 402,731 329.697 Total Unr•strlcted Funds 1,522,473 1,482.391 1.459,461 525 1,545.928 Deslgnatsd FurKI$ The Flxed knet Fund represents the original value of assets donated plus additions thereto in the years to 2008. The Ferny Crots Fund represents surplus funds generated by the Ferny Croftg Activity Centre and provides its working capital and funding for development projects at the activity centre. 23 HAMPSHIRECOUNTYSCOUTCOUNCIL NOTES TO THEACCOUNTS FOR THE YE4RENDE0 31 DECEMBER2024 The Sedlons and ACtI￿e$ worklng capitsl represents monies that are held on behalf of the various Sections and Activities. organised by Hampshire Scouting. The Mrs W S Hayward Legacy Fund has been designated by the trustees to be used for projects which help develop Scouting across Hampshire. The Intemathinal Opportunlty Fund provides support to enable Hampshire Scouts to join overseas expeditions. The In¢lusion In SC￿n9 Fund ha5 been established to ensure that Scouting in Hampshire is'open to all,. The Futurn Actlvlty L￿der Devebpmert Fund is for the training and development of future young leaders. The Mlke Everett Fund, originally established to support the provision of a Bursary Scheme at Ferny Croft5 which no longer runs. has been re-de5ignated to provlde grants to enable young staff to obtain outdoor activity qualifications. The Herftsge Fund has been designated by the trustees to be used to purchase Scout memorabilia. Gen¢ral Funds are undesignated funds that are available to the trustees in the event of unbudgeted expenditure and also represent the charity's free reSe￿e5. 13 REsfRicfED FUNDS: MOVEMENTS IN THE YEAR Balance at lJan24 Incomlng R•sourc•3 Outgolng Balanc• at Resourett Transf•rs 31 Dec 24 John Pearson Memorial Fund Sport England Freemasons, Grant Lt Cmdr Bruce Fund Barker Mill Foundation Totsl Rostrlcted Fund5 1,327 1.177 2.530 50 340 5.424 1,327 757 2,005 420 15251 1.000 1,000 340 1,760 1.000 15251 4.139 The John Pearson M¢morfal Fund ftir Spedal Neads was established by a gift of monies to be used solely for special needs projects. The Sport EnqlarKI Grant is for the development of kayaking at Ferny Crofts Activity Centre. The Freema$ons' Grant is for the development of scouting activities within hospitals and hospices. The Lt Cmdr Bruce Fund was established in memory of a former Vice-President of Hampshire Scouting. with 3 specific requirement that it be used to acknowledge both young per50ns and adult leaders who have inspired and encouraged other persons associated with Hampshire Scouting. The Bruce family have kindly offered to fund future 5urh award5. The BarkwMIII Foundatlon was established by acontribution towards supportdisability accessequipment for Ferny Crofts. 24 HAMPSHIRECOUNTYSCOUTCOUNCIL NOTES ro THEACCOUNTS FOR 7HE YEAR ENDED 31 DECEMBER 2024 14 ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS Resblcted Doslgnatsd Unrestricted Totsl Fund balances at 31 Décember 2024 are represented by: _ Net assets Long term liabilities Totsl Net Assets 4.139 1,216.231 329.697 1,550,067 4.139 1,216,231 329,697 1,550,067 15 FINANCIAL COMMrrMENTS Contractual commltments for the acquisition of tangible fixed assets contracted for but not provided in the financial statements amounted to £115,79112023: £16.7991. 25