Scouts Buckinghamshire BUCKI COUNCI ANN UNTS Reference and administrative information Bucklnohamslmre Scout Council Registered Charity. Number 1018127 Bwkiwjhamshire 5￿ut 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 Sutr*rtw 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 8yc*inghamshire Scout Council (Charity Number 1018127). which is pn autonomous Organisat￿Th admittin9 people to memborshlp subjectto the policy and rules of The Scout Assou*ion. 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 B￿kin9hamShlre Scout Council that together form the Scout Movem￿ttin BUckin9han￿hlrt. In 2023 The Sc￿rt As5￿14t1(￿ rnvftsed the govemarKe stnth• ol affiliated Counties and Groups This induded the Intro￿¢11￿ of a revised Consbtutioft. Trust Boards instead of Ex￿b¥¢ ComnNitees and a change in nomnclalure from "C0rnffliss￿erf tr• 'Lead VoLunlwrs". These than9e5 are reflected inthi$ Rwt as rfthey applied fofth*wl￿Lt year. The IEwised Constytsjtion was adopted by The cou￿1 at the AGM In Seplunber 2023 and the trtle thaThJes ?ppli¢d from l* Marth 2024. B￿kin￿$m$h1R Scwt CounciL is led by the c￿nty 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 additytyialmembersthf0ugl￿￿tthe year, nffje wwe co-optsd in the TI￿RO￿llLead VoLurtsef hastheri9htof a￿dan￿ 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 resp￿sIble 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 n￿e$S3ry and appropYi•th. For the yea¥ in quesuon there were thrae sub-commlttées: l. Appointmpnts Advisory Committee: ￿sponsIble for the appointment arKJ remew of adult appointrnerts. 2. Finance Sub-committee: responsible for the OVer￿ght of piopei financial Aarjnino and budgetary control, 3. Braid Wood Training and Actiwty Centre Committe&. r&ponsible frff thè management and dovelopment of Braid Wood. The Trust Board ofthe CourKil metthree times during the perbod under rev&ew, wth meetings of sub-comm"rttées hdd as and when necessary. Qur Mission Sctxrting exists to actively enga9e and sukyort y(MJng people in their personal development empowffing them to make a positive contribution to society. Our Values As Scouts we are guided by these values. Integrlly. We say*.w¢ mean and when we make a prornis4 we keep IL R¢sp¢£t Wt listen to others •¥plore Our dtfferaTh and work to find common gfDun c•￿ Scouts are frlertds to all and think of others befve themsel . We belieye pwJionately in imprO￿Tha the lives ￿xI life charKes of your¥J p¢op(e ond hdpinB them oxpLNe and dtvelopts beliefs and attitudes. togetrw we achleve morEthan w•can on our ¢wn, Flnanclal revlew The Council's AcL*unts have been prepared in actordanee wrth the StstRment ot Recommended Practice A¢courting and Reportrng by Chariti'es introdu¢•d in 2005, mrye ornmonly referred to as the Charities SQRP. of 2023r24 The furlds Intreaséd by £38998 during thÉ ye4f compar¢O to £8.F￿? in 2022r23.2 teams . totaliry 60 scouts and SC¢YAers attended the Wortd Scoutjamboree in Korea in the suw of 2023 and another t¢am 0136 scouts and strxrte￿ embthd on a major trip to mainland EuMp& Flanning pemlssion has been grantÉd to r•pla¢e thè washirrfj and toilrt facititse5 at Braxd Wood. The Annual Cer￿u$ on 31# January 2024 showed a sli9ht ovwall increas¢ in young ptople pa¢o¢ipa*h9 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 pr￿ectIonS 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 co￿al.$ l￿d$ have histori¢ally invested IA the sC￿rt A$S￿la110￿ 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 I￿rned 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 I*Aprfl 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 Pn￿nt 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 co￿til are meetin9 au regulations concemin9 the production of paysllps, tsx ?￿d Pensions by usingthe Scouts, pjyroll and penslon depathjent Auditor* Just Audit and Assuraft￿Ltd. wffe re.¥ppointed as audltors to the ScoutCovnrJldwiThJ the v•ar and have axpressed th¢ir wAllr4w￿ss to continu• in that capauty. Approvod by the Trust•es of the Bvcklwhamshire SaxrtCouncK arhl signed on theirbehalf Chalfman..-. BUCKINW4AMSHIAE scour COLNCIL Ststsm*nt trf financial Forll* ￿l￿a F¢xthe P•rfod&thd 31st Marth 2024 31st 2023 INCOKNG RESOURCES C*n8tbns •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￿ RESOL*CES 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 cou￿lL Bal￿￿ Sheet DJ •t Cnd of fin•nci•l Y••r 31st Mar¢h 20 31st￿￿h 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 . Arnf￿nts lalbw the wkhln onè 11 44770 97.48 97.488 391.512 33Q578 ¢￿tRE￿r uAgKmES 1,281.n8 124ZThI THE COITr4CIL%14*1DS 12 717.W 52%173 52&173 TryfAL FUK)S 417 4yDwd bv th Tntst￿ d tho Buth#￿*￿$bIle Suxrt $1gnrfl f•n thdr babal ty. NOTES TO THE FINANCIAL STATEMENTS For the year e￿I•d 31 Marth 2024 Constitution Buckin9hamshiro Scout Counal 15 a registered ¢haiity vrtK)se pwpose is to promots tt daveloFfftert of yoimg people in achSeving their futh physi¢aL inteUethL soaal and spiritual potentials, as inthvtduals, as reSp￿SIble citizens and as members of their LocaL national internaknal cY>mmuThitie& Scope of the Finandal Statements These finanaa15tstemerts cover ￿ adivib'es directly Controlled by the Scout Cl￿ndL The actiwts of the Sctyjt DistrKts and Grow)$ are not refiectsd in these financial statsm¢nts. These bodies are separnte aut￿&>n￿5 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 wep*d under the histori¢al ￿$t conv*rtion as modified to irtlqNJe the rtvaluabc41 of fixed assets aNI inv¢stments. 0>) R•¢ooth of Inco Volutsy Incom• Voluntary irKome is received by way of grant& donation5 and gifts and 1$ induded in fi￿[ in the Ststemwt of fiTr8m'al Adivitses Wh￿ Teceived. The value of swvices provided by V￿￿r￿eets has not Ixen indudad. The County Lw Is fiow payable by youth members oftly in artVan￿ for a yTar ended 31 Marth, The an￿nt 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 inc1￿leS all amwnts earned uptn 31 Mafch 2024. Inwning r•saurc*s from d￿￿•ble actlvllles This comprises I￿Orne frwi the provision of seThices and actsvities suppartiro tho objects of the Scout Council throvgh ¢peratiorts In¢l￿11n9 the County Campsite at Braid Wood. The charitable acti￿tio5 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 cor￿cted, 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 res￿rceS expa￿￿ These aretho costs*ssociatedwiththegovemancearran9emwtsrftl*tharity which to com￿rK*with Lagaland sta*requirements of thetharltya$ opp)sedtrthosetosts •ssooat•d wIthf￿dra14ft9 orthaiitalAeacMies.TlykKlude a￿lIt ftts,th¢costoftrust¢e Hx•d aK•ts The costof acquiringfixedassetsused forthafftablepuwe51s ca*lisedarKI depr•ciation is calculated to write off ￿ cost ot ass•ts brou9ht into ￿ 4t the B*ance 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(li￿re 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 prof￿s1onal 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{￿l￿g 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 S￿r￿c￿er￿ST￿lTh 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 $61 fvinliw *bon•y, ￿p￿leS L232 IL21 11248 4524 1.745 11561 81.186 2S2,949 243.752 • D•y•G•*ign Brlid W¢xd Central Sjpport 21311 625 ?O.B46 916 21.936 21.762 IOTAL RE￿ftCES EXPENDEI) 274.785 26&511 R•sour£•s •*p•nd•d In¢iud•: 2023r24 2022r23 2&184 AIAft fo 4250 LY04 1143 Éhmlng y4r6TNitea vrnere1rr*¥J￿Njf0rth1lr ¢xrt otro&*•xp•F96 Wi5iry frDrn #tel￿1￿9 rn4in95 d￿d Ilw* l￿WO Totsl A•wt co•t 2023 1,137.69b 3LI96 &650 L22L241 31st M￿h X124 L137.698 3L196 &658 L21U43 A5tAw* 2023 237242 2L432 574 41.184 39*￿9 (hKg•fgrts 14993 L774 31.936 2*235 21206 653 3y.flfj 32&62Y 1st A￿1 X123 9DD,456 1764 224 1.707 9111S2 31s*Mwth 2L724 881,463 145 617 890.216 DwI*ir￿ rkn are 15 ft*liow* h0f￿d ￿lidIng Othtr btJllthng5 Pl￿t mxhty Fwnliw&fi4in9$ and 4qu*mort 01 ortg'n¥ ¢o%t PV Iucth of oryin4 ¢ost pw IQ . 2C(* w •nnuffl, line bo51¥ 20 10 33,3￿ pw stralw tint b*15 Thtrwppvty •r*ld WO￿ w•9 EMwulivpCwnTriYtta& *lth &le¢tfrom l 2011 In IMw*ith th• lrtcMMo in wlue ol the ￿din￿ owth• pwlod wa mlom *tgte to IM trUStseS t1￿• mait*B w• arn to stat• h) tsy81*9 in en ￿dItorS. BrKI lor no oth•r purpo•e. ' th ?InR aNI f*th ofh) 81Jlo 01lhtiCh** at 31 Math 2024 8nd ofhs kn¢yJTrlng We ￿TKIu[￿ed IXK •th*I kn s(X•xdwK• lnknmath)n￿ S*tsrds (UK) (UIQ) w%1 Charty In axtydarKe vAh Ihe fe£wlrwts that arè our cl Iha fl¢wK>al Lh( FRC8 Ell*xl &8ndwd. aNJ htre lulfiw qxw 0th8r etrdcal (auded kn the ￿Ual • other than the flMKlal staten￿ty èfvj (Mjr audiws report th8reon. oplnlon on the fman¢i818l8bT￿ts th)8S TKX covw the 0th8r Inl¢¢nJ*th and. exceo to the exteni OIIv*ts• •y4*Jty Slated in our fetKMt, ￿ do expr•ss any Im CA a$Sum￿ widugion ther￿. In conhO¢tsonvAth Thxeudii rfth• ￿ancIal siaknrats, OLK isk) r•d infomMI S￿￿nents or our hi tt* appears tt) bo ml8Stated. M 15 ts 8 m8lWtal mls$taie￿ of thls <>ther aro to r¥￿th￿l I Wo repNlin th* rég*d. We have i•rA)I In le5p￿t th• Acl 2011 rnqiir•s reSP￿SItI• fix of s*1￿￿tr 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 Ir￿deS 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 • Ol*aln an w¥lor￿andIng ol b%afflal tt￿trol r•levart to the In Lvdw tr)de5ign aud* wocodw•g lectlvefiets rf tr* chart￿$ itsmal cMErol. sawfflcant l￿bI th• •bl*ty 10 Cthtlnu• as a b￿S1vd conc•m.11 KJLMl•that a Ma￿la1 urwrtsknty exmts, w8 aro rwyred lo drJw thntion kn our auditrs report k> the rekied In fmaTK*I siatell￿ts 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￿, I1￿￿d￿9 ts WeuxrrfNnk•te￿ thosoeth*ged regwdlry, •trrfxrfJ tr* p￿nr￿1 krternal c¥rtl thath* Ide￿ 4kn1ng outhL W•S*.fr￿0rg.uk1JIX￿￿WWsl￿I#¥. Th1$ d•9(￿P￿tiN10ffl￿ partof iewL 37 Swar• QY28 6RE 17