Scouts Buckinghamshire BUCKI COUNCI ANN UNTS
Reference and administrative information Bucklnohamslmre Scout Council Registered Charity. Number 1018127 Bwkiwjhamshire 5ut Council 3 Walton Tetra, Walton Street AOe5bury 8u¢kityhamshire HP217QY TeL, 01296 422770 Em•il: Website: Bankers: Bardays BankP The Chllt•ms Group. Amersham JustAuth & Assural Ltd, 37 Market SqL4N Witnw. United r&doM OX28 6RE Lady Howe VKe.Presldttrt&' Ann Limb E¥-Officio Members Courty Chalrman: Coui¥ty Lead Volunts lfveviwsly Cow Commissionert: County Treasurer Other Trustees JJm•s Williamson David Sutrrtw Roy Lnng David aafke Rex Stevens Matthew House Clare Clarke lsalxlLa Inga Bevertey Del8n Paul Rawlings Marfc Rudand Rewgned 2 Septembw 2023
Stfucture. Governance and Management This repcrt and accDunts ¢ovei the activitigs direcdy controlled by 8ycinghamshire Scout Council (Charity Number 1018127). which is pn autonomous OrganisatTh admittin9 people to memborshlp subjectto the policy and rules of The Scout Assouion. The athities ol thé ScLWt Districts and GroLW in Buckirv3hamshlre are nrt feflected in the report and atcounts. These bothes are autonomous tharitie5 affiliated to Bkin9hamShlre Scout Council that together form the Scout Movemttin BUckin9hanhlrt. In 2023 The Scrt As514t1( rnvftsed the govemarKe stnth• ol affiliated Counties and Groups This induded the Intro¢11 of a revised Consbtutioft. Trust Boards instead of Exb¥¢ ComnNitees and a change in nomnclalure from "C0rnfflisserf tr• 'Lead VoLunlwrs". These than9e5 are reflected inthi$ Rwt as rfthey applied fofthwlLt year. The IEwised Constytsjtion was adopted by The cou1 at the AGM In Seplunber 2023 and the trtle thaThJes ?ppli¢d from l Marth 2024. Bkin$m$h1R Scwt CounciL is led by the cnty Chaimian and manawd by a Tnjst Bowd. The rnanègttnent of the business Dt tho Cwniil is vest¢d in the TNst Board. Thls Boafd. as * year eDeded 31 Marth 2024 conylsed 3 ex offido Trustees, and 10 Tnjstees who warn de¢ted by the CourKil at its Anr¥Jal Gtheral M¢rfin9 Although the Trust Board hasthe powerto CO•OPt additytyialmembersthf0ugltthe year, nffje wwe co-optsd in the TIROllLead VoLurtsef hastheri9htof adan attheTTUStBoard In add"On.th¢r¢ are a Nmbw ofinwted member& are nrttrustees or allowed ty vote. In the past year. these duded the Re9ional Devetopmert Manager ot the Asso¢iatiw the CO Commissioner Df Girlguiding 8uckin9hamshire, a Tepresentthe from 8uckiThJhamshire Counal and a represen1z of Mllton Keynes city Cwndl. The Trust Board is respsIble tor policy makirKJ but delegates some oper4tional de¢lstons to its sub.committe¢& whl¢h may also rocomnwid policies foi the ¢on5ideration of the Trust Board. The Trust Baord appoints chairmen members of sub-cornmittees annually as ne$S3ry and appropYi•th. For the yea¥ in quesuon there were thrae sub-commlttées: l. Appointmpnts Advisory Committee: sponsIble for the appointment arKJ remew of adult appointrnerts. 2. Finance Sub-committee: responsible for the OVerght of piopei financial Aarjnino and budgetary control, 3. Braid Wood Training and Actiwty Centre Committe&. r&ponsible frff thè management and dovelopment of Braid Wood. The Trust Board ofthe CourKil metthree times during the perbod under rev&ew, wth meetings of sub-comm"rttées hdd as and when necessary.
Qur Mission Sctxrting exists to actively enga9e and sukyort y(MJng people in their personal development empowffing them to make a positive contribution to society. Our Values As Scouts we are guided by these values. Integrlly. We say*.w¢ mean and when we make a prornis4 we keep IL R¢sp¢£t Wt listen to others •¥plore Our dtfferaTh and work to find common gfDun c• Scouts are frlertds to all and think of others befve themsel . We belieye pwJionately in imprOTha the lives xI life charKes of your¥J p¢op(e ond hdpinB them oxpLNe and dtvelopts beliefs and attitudes. togetrw we achleve morEthan w•can on our ¢wn,
Flnanclal revlew The Council's AcLunts have been prepared in actordanee wrth the StstRment ot Recommended Practice A¢courting and Reportrng by Chariti'es introdu¢•d in 2005, mrye ornmonly referred to as the Charities SQRP. of 2023r24 The furlds Intreaséd by £38998 during thÉ ye4f compar¢O to £8.F? in 2022r23.2 teams . totaliry 60 scouts and SC¢YAers attended the Wortd Scoutjamboree in Korea in the suw of 2023 and another t¢am 0136 scouts and strxrte embthd on a major trip to mainland EuMp& Flanning pemlssion has been grantÉd to r•pla¢e thè washirrfj and toilrt facititse5 at Braxd Wood. The Annual Ceru$ on 31# January 2024 showed a sli9ht ovwall increas¢ in young ptople pa¢o¢ipah9 in in Bu<haM$1Ure. R•s•rv•s pglky TheTrusttts have a9veedthat)IlalAeca5h re5efve5 shodd beheld represenbngbetwe¢n slx and tweLve months fev•nue expenditur so •$ to take account ol antiOPated rèvenue prectIonS as well as ensurfng yovislon of a suitsble cu)tirrfJenLy to protect Ihe continuty of sery1 for the foreseeable fvture. As at 31 March 2024 the available rash reseEves stood at £428M35. equivalent to over 18 expenditufe based on normal expendltyre levd The majority of the SrA>ut coal.$ ld$ have histori¢ally invested IA the sCrt A$Sla110 Short Twm Invesbnert Service whith is free risk and provides an accWabl• l¢vel of in¢omi HoweverThis was dosed during the year ar•d the cash Irned and held in a low ntertst rat¢ bank accounL The Trustees have decided that the excess funds not quired for opeFatiThwl cash Ilow are to be held in a St James f4ace Cash Deposit Service powered by Flagstom, This will be sèt up early In thÉfiftancial year sMin9 IAprfl 2024. R•sponsibllitl•s of th• Trustees The Trnstees are rewired to prepare finafHiaL Statements fur eath financial year whith give a tn>e aftd fair view of the state tsf affair5 Df the Stout Countil as at the balance sheet dats and of its in¢omin9 rtsources and application of resouros, including incoffle and expenditure, for the financial year. In preparing thos¢ financial staten•)ts the Trustees follow best practice and select suitsble Kcounting pOl'e5 and then apply them consistently. make jud9emènts and estimates that•fe reasonabLe and Pnnt and
epare the financial ststemènts on a g¢MrrfJ con¢ttn basis unless it is inappropriate to assume that tr Scout Councsl will continue on that ba&'s. The Trustses are responsible for maintsining prow attounts.ng records whith disclo with softable accurnry at any time tht financial position of the Scout Council and to eThèble them to ensure that the financial statements meet the requirernthts rf the Charity Commisslon. The Trustees are also responsible for safeguardirrfj the assets of the Scout Counal and hen for tsking reasonable steps for the Ixew)tion and detectlon of fraud and other Irregulaiities. Payrotl Penyion5 The cotil are meetin9 au regulations concemin9 the production of paysllps, tsx ?d Pensions by usingthe Scouts, pjyroll and penslon depathjent Auditor* Just Audit and AssuraftLtd. wffe re.¥ppointed as audltors to the ScoutCovnrJldwiThJ the v•ar and have axpressed th¢ir wAllr4wss to continu• in that capauty. Approvod by the Trust•es of the Bvcklwhamshire SaxrtCouncK arhl signed on theirbehalf Chalfman..-.
BUCKINW4AMSHIAE scour COLNCIL Ststsmnt trf financial Forll la F¢xthe P•rfod&thd 31st Marth 2024 31st 2023 INCOKNG RESOURCES Cn8tbns •Thd gnt 149,147 149,147 131578 IU583 554 Wood GThpshe i( L522 &196 TOTAL IKOMIK RESCXfflCts 311783 274197 RESOURCES ErnDED Chalit•bkn 102.530 Z264 47,301 Support WKI Tr•ining 24724 .237 C•thl support (g$ts 81,186 66,9 252,849 241752 21936 2L762 TOTfvL RESOIIICES EXPEMJED 274.7B5 26&514 r INcOMItr RESOLCES 38.998 TOTAL FIXIS AT STfvAT OF YFAR 1.242,730 1,234.047 TOTAL F(M>S AT OF YEAR L28L728 L241730
8UCKINGHAWIR.E scour coulL Bal Sheet DJ •t Cnd of fin•nci•l Y••r 31st Mar¢h 20 31sth 2023 HXE) Assrrs T#IbIt fwd assrfs 890,216 gIZ152 Total fwd 4s¢t5 89Q216 911152 CW4RENf ASWS IIS4 Cath at bank lft h¥KI 10 424912 Cf•Jkors . Arnfnts lalbw the wkhln onè 11 44770 97.48 97.488 391.512 33Q578 ¢tREr uAgKmES 1,281.n8 124ZThI THE COITr4CIL%141DS 12 717.W 52%173 52&173 TryfAL FUK)S 417 4yDwd bv th Tntst d tho Buth#$bIle Suxrt $1gnrfl f•n thdr babal ty.
NOTES TO THE FINANCIAL STATEMENTS For the year eI•d 31 Marth 2024 Constitution Buckin9hamshiro Scout Counal 15 a registered ¢haiity vrtK)se pwpose is to promots tt daveloFfftert of yoimg people in achSeving their futh physi¢aL inteUethL soaal and spiritual potentials, as inthvtduals, as reSpSIble citizens and as members of their LocaL national internaknal cY>mmuThitie& Scope of the Finandal Statements These finanaa15tstemerts cover adivib'es directly Controlled by the Scout ClndL The actiwts of the Sctyjt DistrKts and Grow)$ are not refiectsd in these financial statsm¢nts. These bodies are separnte aut&>n5 thtrities whKh are affiliatsd t¢ The S(x>Wc Atcounting Policies The financial statsments have be pryred in ac¢Crfdan th 8w>licabl• •ccountin9 Repo ty Charities published in 2005. The fitsarthl slatsments art wepd under the histori¢al $t convrtion as modified to irtlqNJe the rtvaluabc41 of fixed assets aNI inv¢stments. 0>) R•¢ooth of Inco Volutsy Incom• Voluntary irKome is received by way of grant& donation5 and gifts and 1$ induded in fi[ in the Ststemwt of fiTr8m'al Adivitses Wh Teceived. The value of swvices provided by Vreets has not Ixen indudad. The County Lw Is fiow payable by youth members oftly in artVan for a yTar ended 31 Marth, The annt receivablé for the yeaf ended 31 Marth 2024 is shown in the Statement of financial Acbvttie& Interest Is accourrted for on an accruals basis and inc1leS all amwnts earned uptn 31 Mafch 2024. Inwning r•saurc*s from d•ble actlvllles This comprises IOrne frwi the provision of seThices and actsvities suppartiro tho objects of the Scout Council throvgh ¢peratiorts In¢l11n9 the County Campsite at Braid Wood. The charitable actitio5 have been anaLys•d undef the followiNJ headings:
S¢oLrting A¢ti¥rytie5 aTxI Events Devdopment of Scryjtlng Adutt Support and Training Support and Services to the Scout Movemffrt The Scout Council's 4cti¥ities aft laF9elyfinancod by the levy on and Inu)me from charltsble Ktiwtses. The activbties have bo8n dassified as des¢rib¢d In Note 6 below, and where income arises from these ?¢tivitieS it Is classified In Ihe same manner. possiIAe the income and costs relatirYJ to a costpcentre afe allocated in full ts one of the above catewies, bu( ITh pra¢bc4 more than one activity may be irwolved and detsits of the allocatlons art shown in note & (t) Support costs tport costs ¢omwisett costs which enable the thaiitsble actswbes to be corcted, but not in themsdves constitith a ¢haritable acts¥ity. The supportcosts hw¢ been allo¢at¢d to the costs of tharitsble artimlies based as f as possitkn, on either the responslbiifi>es of the member or membws incurrirg ts¢osl& orthe reason trthe resrceS expa These aretho costsssociatedwiththegovemancearran9emwtsrftltharity which to comrKwith Lagaland starequirements of thetharltya$ opp)sedtrthosetosts •ssooat•d wIthfdra14ft9 orthaiitalAeacMies.TlykKlude alIt ftts,th¢costoftrust¢e Hx•d aK•ts The costof acquiringfixedassetsused forthafftablepuwe51s calisedarKI depr•ciation is calculated to write off cost ot ass•ts brou9ht into 4t the Bance Sheet date on a straw line basls over their estimated useful liv Inthe case of the freehold bulLdings at 8raid Wood the useful life is tsken as 30 years except for the new Sthofield bullding wtrmch is tkn to have a useful Ilfe of SO year5. No deprqciaiiDn is wovlded on the freeh laThJ. Any gains or losses on the disposal of fixed assets held for tharltable use are retsted in Net Inctyning Resoutces IN the Stat*neftt d Rnanaal Activitie& (fj Grants p•y Grants pa¥abLe aré induded in lh¢ Statement of financial Activities as eXpen(lire In the period in which the award is made. Grants whith have beert approved by the Trustees and agreed with the beneficiary but which are unpaid at the year-end are accfued. Grants where the IMeftiary has not been informed or has to meet certain conditions before the grant 15 released are not xuued.
Ig) Natyro of Funds FoL(owing the requirements of the Statement of RecDmmend•d Practice. the Funds of tt Scout Cwncil at the March 2024 Balano Sheet date no Restricted fvnds. R•vahMtlon R•s¢ry0 In March 2008 a profs1onal revaluation of the Land and buiklin95 at 8raid Wood Trainifi9 and Actilryty Centre was carfied out and the updated value was quotsd as £750,000, an iriQta5e of £704,354 ovw prevI$tY written down value of £45.646. Subsequentty, aftef the demolition of the main li{lg and the thW'datsd £xrtgoin9S at Braid Wood the revaluation reserve was reduced ID £386,097. FolLo¥aThJ a fve year revaluation the revalualion reswve was in¢xeased to £525.173. It wa5 feltts be both yudent sensti leto show thls reseNein the accounts as an item s¢parat¢ from the General Fun
Y¢•r Totsl FfiorYe 7• Fiinds 149.147 3.$78 149,147 131683 487 21070 324 9018 554 I Pr•klWo•d C•myh• ic A&At SrcerSTlTh L522 I,fA5 ¢1 311783 274197
Y PiigrY•v Total Funds 276 4&710 $4uwv•Ii 55 E¥low5 12,39A) 815 L734 235 ui70 24.766 14IyJ2 d Wwd C¥NwJk• 47,301 4 •ndTr4¥#NJ AthJttTTrTring J9J93 261 83 4S9 24.724 27.237 èl C•fitral Syppprt C•4tfj 37,2>) L173 &iii 3L254 L539 $61 fvinliw bon•y, pleS L232 IL21 11248 4524 1.745 11561 81.186 2S2,949 243.752 • D•y•G•*ign Brlid W¢xd Central Sjpport 21311 625 ?O.B46 916 21.936 21.762 IOTAL REftCES EXPENDEI) 274.785 26&511
R•sour£•s •p•nd•d In¢iud•: 2023r24 2022r23 2&184 AIAft fo 4250 LY04 1143 Éhmlng y4r6TNitea vrnere1rr¥JNjf0rth1lr ¢xrt otro&•xp•F96 Wi5iry frDrn #tel19 rn4in95 dd Ilw lWO Totsl A•wt co•t 2023 1,137.69b 3LI96 &650 L22L241 31st Mh X124 L137.698 3L196 &658 L21U43 A5tAw 2023 237242 2L432 574 41.184 399 (hKg•fgrts 14993 L774 31.936 2235 21206 653 3y.flfj 32&62Y 1st A1 X123 9DD,456 1764 224 1.707 9111S2 31sMwth 2L724 881,463 145 617 890.216 DwIir rkn are 15 ftliow h0fd lidIng Othtr btJllthng5 Plt mxhty Fwnliw&fi4in9$ and 4qumort 01 ortg'n¥ ¢o%t PV Iucth of oryin4 ¢ost pw IQ . 2C( w •nnuffl, line bo51¥ 20 10 33,3 pw stralw tint b15 Thtrwppvty •rld WO w•9 EMwulivpCwnTriYtta& lth &le¢tfrom l 2011 In IMwith th• lrtcMMo in wlue ol the din owth• pwlod <rfflv•trw •&t•th¢
31st Marth 2Q24 31Jtknh l)uk••f Ed4buryh Awvd l.J97 L%7 9, DErn ind lettu inrnn IQ CASHATWXAIIDWIL4JID C¥sh atbkd in h¥¥1 4X 104,912 44 424912 IL787 55,1 42.336 97.488 31st M•rh X123 IrK4N1 TrInAl 2024 Fund 717,557 GI&A13 52S1 L241730 1.2BL T28 Fund Tth•f1 4650ts 365043 434281 SAI 8,?16 438.282 l4fi770J N•t *%s•ts •t 31rt M•rth 2 75&55S 525.J73 J.281.n8
131 Marth 2024, cryi90 ol Fknpnclal 8a1&£ Sleet and tho SC¥IPthJ aAXlcab law. Tl ig rnd• 10 th8 clwir¢J busttes, 8$ a body. kn •¢¥x¥darx% 141 d the ClwlOe¥ Ad 2011 and reguknlths mJo wvJ¢r 154 ofthatAcL be•n x> wa mlom tgte to IM trUStseS t1• maitB w• arn to stat• h) tsy819 in en dItorS. BrKI lor no oth•r purpo•e. ' th ?InR aNI fth ofh) 81Jlo 01lhtiCh at 31 Math 2024 8nd ofhs kn¢yJTrlng We TKIu[ed IXK •thI kn s(X•xdwK• lnknmath)n Stsrds (UK) (UIQ) w%1 Charty In axtydarKe vAh Ihe fe£wlrwts that arè our cl Iha fl¢wK>al Lh( FRC8 Ellxl &8ndwd. aNJ htre lulfiw qxw 0th8r etrdcal (auded kn the Ual • other than the flMKlal statenty èfvj (Mjr audiws report th8reon. oplnlon on the fman¢i818l8bTts th)8S TKX covw the 0th8r Inl¢¢nJth and. exceo to the exteni OIIvts• •y4Jty Slated in our fetKMt, do expr•ss any Im CA a$Sum widugion ther. In conhO¢tsonvAth Thxeudii rfth• ancIal siaknrats, OLK isk) r•d infomMI Snents or our hi tt appears tt) bo ml8Stated. M 15
ts 8 m8lWtal mls$taie of thls <>ther aro to r¥thl I Wo repNlin th régd. We have i•rA)I In le5pt th• Acl 2011 rnqiir•s reSPSItI• fix of s1tr 53tslled M Ilw 0Sve 0 tsug and th, fc¢ S as Iru•S deiwmkne is to enat48 lh• In pryrfrnj the the thJ#•e8 jre th• 8blMty to IrdeS our oplnbn. Ragsmabk 888ufanL¥ ts • hloh Iml d assuranc•. Ixrt Is IK•t813iWnts• Ihl h1iss1at i¥n (x (SKI¢0 m&1 I, Indwxknty or In the a ftlSStsknWI hudts Nghwthan rwAJldTra frCffl. as frwd n • Olaln an w¥lorandIng ol b%afflal tttrol r•levart to the In Lvdw tr)de5ign aud wocodw•g lectlvefiets rf tr chart$ itsmal cMErol. sawfflcant lbI th• •blty 10 Cthtlnu• as a bS1vd conc•m.11 KJLMl•that a Mala1 urwrtsknty exmts, w8 aro rwyred lo drJw thntion kn our auditrs report k> the rekied In fmaTKI siatellts or, if di%JDsUrn5 are r•u8le, ¥J ftthlty oui )iniM. Our Lw¢d on Ihe audll ev¥tser up k) ¢Jaio ol oui 16
• EvahxblJK• ov•rnl thKXuroaThJ rfthoflnwthi Sl?tTh, I1d9 ts WeuxrrfNnk•te thosoethged regwdlry, •trrfxrfJ tr pnr1 krternal c¥rtl thath Ide 4kn1ng outhL W•S.fr0rg.uk1JIXWWslI#¥. Th1$ d•9(PtiN10ffl partof iewL 37 Swar• QY28 6RE 17