Derbyshire County Scout Council Charity Registration Number 1019079 Annual report and financial statements for the year ended 31 December 2022
Derbyshire County Scout Council Annual report and financial statements for the year ended 31 Dernber 2022 Contents Page Trn, report Independent examiner's report Statement of financial actiwties ntr sheet Notes to the accounts 9-20
Derbyshi County Scout Council Trustees. report for the year ended 31 December 2022 The trustees ent thar repcrt and tre unaudlt&J finanoal statements of tr* charlty for the year ered 31 December 2022. Structurei governance, and management The Derbyshire County Scout Council is a registered charity {number 10190791 and is governed by the local County COnstition and by Royal Charters dating from 4 January 1912. The Royal Charters give authority to the Bye La of the A550ciation, which are approved by Her Najesty's Privy Counol. The Bye Laws, In turn, authorise the making of the rules for the regatIOn of the Council's affair5, as detailed in the Pdiry, Organition and Rules I'POR'I. Derbyshire County Scout Council is a trust established within the struciure of The Scout A[iation to prowde leadership, advi, and support for Scout Dlstrlcts and, through them, for Scout Grou wlthin Derbyshlre. DerbYthi County Scout Coundl has In place systans of internal COntrS that a deslgned to provlde rearOble assurance against material mismanagement or I. These Include two Signatu1 for all payments from all bank accounts, and a coMphen51ve Insuran policy to ensure that insuraLle are cover&. Derbyshire County knut Council works 1th a nutnber of other Charitie5 but in particular Girtguiding Derbyshire. Admlnl$tratlve detslls Charity number 1019079 President Mr S Judge Vice-pre%dent5 Mr D Cdeman, Sir R FitsHerbert 8t County Chaiman Mr N Griffiths County Commissioner Mrs S Harris County Secretary Mr A Greaves County TaSure[ Mr S Gotheridge County Youth Commissioner Mr A Price (Appointed June 20221 Contact name and address Mr N Grlfflths, 85 Fcllambe Road, O)esterfeld, Detyhlre, S40 INJ Bankers The Co-operative nk Accountants Azets Audit Services, Ventura Patk Road, Tamwuth, Staffortshlre, B78 3HL Itbdependent Examitber M Ja(knn FC4 DChA Trustees The names of the trustees who served since l January 2022 are as follows.. Ex.OffjCJo.AppnlTrEnts Mr N Griffiths Mrs S Harris Mr A Greave5 Mr S Gotheridge Mr A Prlce (Appcmnted June 20221 Mr P Steeples (Resigned June 20221 Miss A Booth Mr D Thomp50n Mr D Mitchell (Appointed June 20221
Derbyshire County Scout Council Trustees, report (continued) for the year ended 31 December 2022 Trustees (conbtildJ Nts I Cromkne Mrs H Cr8mpton Mr F Hawknns Nr J White Nr D Ramsbottom (ApInted jur 20221 Nts H Williams (Apwinted Junp 20221 Mr G Wren IApptwntÉd June 20221 Trustees are aprointed in accordantt with ihe Pclicy, Organisation & Rules I POR l of the Scout SocIation, a copy of whith is avaikbk on reque5L Our Mi$$ion Scouting artive engages and supp5 young PE(¥lp in their personal developtnen¢ empowering them to make a 51te contribution to iety. Our Values As Scouts we are guided by these values,, Care We support Othe and tske care of the wodd in whKh we live. Respert We have Self-reS and resrErt for othe Integrity We act with Integrity,. we are horEst, bsrthY and loyal. Cooperation We wke a pogtive differentt,. we cooperate wilh oihas and make fiiends. Belief We explore our faiths, beliefs and atbtudes. Our Vision By 2025 we will have prepared more young people with skills for life, suprorted by amazing leaders who ddiver an inspiring programme. Our Objectives We want to.. ..yrow We belIe Scouts changes lives we want to give every young pewn in the UK the opportunty to join. ..become more inclusive Everyone, regardkn of thr ba(kground, should be atle to parbopate in ScoLts. ..be more youth shaped Every youw should be shaping thr experientr and doping their leadership rotential. ..impact our communities Through s(Kial attion, ScoLts tnakes a difference not just to the indwidual butto Who cotnmunities.
Derbyshire County Scout Council Trustees. report (continued) for the year ended 31 December 2022 Derbyshi County Scout Countil enables this to be done by providing support to the adults so that they, in turn, tèn provide an appropriate high tsndard of Scouting to the young tnembers. In planning the charity's activities, the tru5tee5 have regard to both the Charity Commisgon's general guidan on public benefit aTvJ the specific objective5 of the Scout Counul. supporting leaders In their training so that they are better equiptkd to run the regular meetings supporbng trustee boards by provlding help and training organising extra aCbviti through the various Scout Acbve SuppLYt Units such artheryi bikingi caiingi climbingi cyclingi sailingi walking and events like the Four Inn5 Challenge providing 4 county catnp 51te at Drum Hill near Litue Eaton which con be enjoyed 365 doys per year, by all tnemtkvs of the aSSLKiation, six-year-opj Beavers through to ancient but thoroughly mdem 3rd Age joining with Gid Guiding Derbyshire in a number of events including the Peak CAmps hosting wesentstion events for adults and young peOe to celebrate their SUCC supporbng and encouraging dlversity within scoutlng encouraging flexiblity to rneet the need5 Of adults and young [ty)e flexible training sessions designed to fit the needs and lotionS of adults emplowng 8 paid County administrator to carry (ut the day to day demand5 On Key Commissioners, freeing them up to do thar tnore itnportant roles, supporbng young people ond adults to tnoke sure they get the best out of their scouting experience5 promoting ScoLrtlng through 811 availatle media engaging with all our members and parents using all availae mean5, ind1ng social networks, websites etr investigating opportunities for fund raising for all county activities. Achievements and performance Derbyshire Scouts continue to delop in terms of the support from the county and In the numters regu13rfy attending Scout meetings and events. Scoutin9 in Derbythire is recognised as the strongest uniformed youth or9anlsation In the county. It conslsts of 15 Districts spread throughout the whole tounty- It has also seen the introdutbon of Squirrel Dreys within the County for the 4- 6 year old age range. Further growth of these 15 expected in 2023. At the 31st January 2022 ceu5 we reported 9916 membeN We a pleased to rewrt that as of the 31stJanuary 2023 trnsus our numbers had increased to 10,271 members- an increase of 355. 2022 has seen the full resumpb.on of regular activities and events at all levds throughout the County. This indudes the full operation of tr county camp site Drum Hlll whlch continues to be managed and run by 8 dedlcated and enthuslastlc team of Wntee The dte has receiv regular booknrvJs and a stheduler of regular maintenance continue
Derbyshire County Scout Council Trustees. report (continued) for the year ended 31 December 2022 Achievements and performance (continirtd) Training around the County has conb.nued using various methods to ensure our adult members are prepared and supported in t11r role and that the Scout Council remains compliant with its obligations. This approach continues with a suite of tnodules that our vdunteers n access alongside E Learning M(Ule$. The County has also invested in further Mental Health First Aid training for our Volunteer Leaders to support our members further. This will continue into 2023. The Trustee Board has continued to meet regularfy along with the relevant sub-committees In order to support The County Commissioner In steering the organisatlon. A rewew of all our governance Is on-golng, we have carriej out a rlsk marogement activity and we are more confident than ever that our systems are robust. The County has again supported every section In the county Nth the cost of annual subscripkn'on to a specialist dats ba which hdps leaders in the administration of th&r section Plans for the future Support the County CommisOner and her team Increase meMbehlp, both young people and adults, cOntratIng on retention as well recruitment Raise the profile of kouting in tx'siricts and County Reflett the age and diver%ty of our communrties Etbcourage young peoJe to fed e[nWered and part of the deci0 making proce55, tmjilding the Suc8 of the Ywth Council and the Young Leader Scheme Review the District Boundaries to ensure they reflect modern Scouting and ways of working to best support adult v(Aunteers in their role and to wpwrt the County through The Sccyjt Aociations Transformation prcHJramme.. Increase even further the number of training acbwty specialists by providing hdp towards the cost of sl811St training and accreditstion. Covid-19 As the pandemic has come towards a dose, rUSt financlal navlgatlon and L1r0 SeWe$ to wpport scoutlng and facllltl& at Drum Hill has ensured stability. Derbyshire County Scout Council has benefited from government grants as a result of Drum Hill being dosed and as a result of the financial impact on the charity.
Derbyshire County Scout Council Trustees. report (continued) for the year ended 31 December 2022 Financlal Revlew Totsl incotne and expenditure in the year have increo5ed on the 2021 level. The tnojor impact for the yeor was that the restricbons for COVID-19 have relax and that has reltrd in morè attiwty for the thrity. The tot81 rtk b818nTrs $ld at 8 healthy £103,561 at the year end. Total fvnds at the year end amounW to £369,176, of vthi(h £205,481 was deggnated. Unrestricted funds and free serveS total £163,695. The trustees COnder that the arnunt hdd in the general reserve thould be ffiCient to Cover one yearfs exnd1knre, which is currendy running at appromiatdy £50,000. Any excess is availatle to al$t with building proierts or to any losses that might be sustsined by any other 3cbvities for which sq)arate degn3ted funds are intaIned. On the rhum Hill fund, it 15 the trustee5' intention to ho SLfficient free re5erve5, which st(H)d at £108,991 ot the year end, to tneet one yÈ8rts ffix tosts, whith are appr0MatY £60,000 per annum. The resen hekl on ottEr deggnated fun(ts are for the purpose of meeting specific exditUre planned for the next and future years. Relatlonshlp to other organlsatlons As eXpIned above, the Council is affiliated to the Scout Association, on whose thalf it colletts membership subscripb"on& The Council als) has strong link5 to Girlguiding Derbyshire, in particular to organise the Peak Camps. Independent Examiner Mr M la(ksts) FCA KhA, of Azets Audit se5 was appcintJJ independent examiner and continues to indicate his llingnesS to maIn in offlce. A lutiOn to re-appolnt hlm will be prop)sed 8t the Annual General Meetlng in 2023. Approwj by the trust on 3 July 2023 and Signed on their bthalf by.. Mr N Griffiths Mr S Gotheridge
Independent examiner's report to the trustees of Derbyshire County Scout Council for the year ended 31 December 2022 I report to the charity trUee5 on my examinarioll of ;he acr.ount5 of tho charity for the year ended 31 December 2022. vihic.h are sel out on pa9es 7 10 20. Responsibilities and basis of report A5 rye charity's trusiees YOLJ are responsible for Ihe preparation of the aCCOLinls In accordeyce with the requi-eme?Is of the Chorilie5 Att, ?01 I I rtport In rtspert off my examination of the charity's actounls carried out under section 1¥15 of the Att and In ca'rying eut rny examinabon I have followed all the applicdble Dire(tIDn5 given by the Charity Ccmmission under 5eCtiofi 14Sl5llbl o, '.he Ail. Independent eKamirber's statement Your aitention Is drawn to the fart tkat tlie tharity has prepareo the accounts In dciordaTrce with.. Acttsuntino and Reporting by Charities.. siaiement off Recommended Prartice applicable lo chari?ies Dreparip,g their accounts In accordance wilP. the Fin3ncial Reporting £tandard applicable In the UK and Republic o,. :reland IFRS 1021155uet on 16 July 2014 In preference 10 the Staletnenl of ROrnInnded Practice- Accounting 4p.portiTrg by Charilios, Issued on l April 2005 whith is referred to In +hp ext3nl regula'.ion5 but has since teen ivithdrawn. icerstand '.lal Ihis has been dop.e in order for fin&iiial 5'.atEmen15 to provide a true aDd fair view in acco". danie 'Nilli Gei',erally Accepted AtcouryliTrg Prèctice effective for reporting peDods begintying on or aft.er l January 2015. I havt completed try examinaiion. I confirm Ihai no material rn3triers have cotne '.0 my atttn:ion In copnecllon with the examination giving the dccounits Oo not accnrd w!Ih those ecords.. c", the accounts do not comply iyilh the apJlicable requirements concprning thè forrp. and conleni of ar.counts se,. out In I,. (Accounts and Reports) RcgLJlat'ons 2G08 otlier Pthan any requirew,eni Ihai the accoupts give a 'true and fair vieby, vihich Is nol a matr.ef conside.red 3S P3rt of an Indepen¢er,l exaniinBtion I pave no conierns aDd have come across no othe" Tatter5 In Eoiineciion with the examination ".0 ¥vhich attention should be drpwn In this report In ordp.r to p.nable a proper uildr$tanJlng of thp accounts to be reached M Jackson FCA DChA Insi'tuie ol Chartiered Accountsnts In England arhd Vl2les Azets I4udit 5ervLces Veniura P3rk Road l amworth Slaffordshiro 878 3HL Date.. 3 July 2023
Derbyshire County Scout Council ststement of financial activities for the year ended 31 December 2022 General Fund De$lynatsd Funds Total 2021 Total 2021 Not£s Funds Income from.. DOnatiS & legacles 1,361 2,265 3,626 1,757 Income from 4)Ihertradln9 aCtl¥lUes Investments Othertrad1 a(bvitiL% 895 1¥016 657 918 li016 Income from dwfftable actyv6t1¢5 Charrtae acbvities 73,023 198,730 27L753 226,871 75,279 211011 287,290 230,203 Income applicable toioint venture 13 Total income 75,279 21UIII 287,190 230,203 ExpeTrdlture on.. Rai9ng funds 6.191 6,191 Charitatle athvtles 59,181 253,591 311772 113,883 59,181 259,782 318,963 114,267 Expenditure aptsbIe to joint venture 13 Total expenditure 59,181 259,782 318,963 114,267 Share of joirtventure'5 5urpluslldefithl forthe year 13 1851 1851 Net Incomellexpendlture) 16.098 147W61 13L7581 115,387 Trar6f¥s tebveen funds 18 7,182 17,1821 N¢t in¢rea*el{decTt&se) in futhds for the 23,280 155,0381 131,758) 115,387 Funds brought forward at l January 2022 140A15 260,519 400,934 285,547 Fundscarried forward at 31 December 2022 19 163,695 205,481 369,176 400,934
Derbyshire County Scout Council Balan sheet at 31 December 2022 Notes 2022 2021 Flxed assets Tangible fixed assets Interest in jtNnt venknre 38,588 41,381 14,562 13 38,588 55,943 Current assets Stock 5,061 2,431 242,757 103,561 5,089 2,176 201,862 151,320 Debtors 14 Temi Dets Bank and cash 12 353,810 360,447 Current liabilities Creditors 15 (23,222) 115,4561 Net current assets 330,588 344,991 Total net assets 369,176 400,934 Funds Unresthcted funds.. General fund Desvjnated funds 19 163,695 205,481 140,415 260,519 19 369,176 400,934 Approved by the trustÈÉs on 3 Julx 2023 and gned on their behalf by.. Mr N Griffiths Sot Mr S Gotheridge
Derbyshire County Scout Council Notss to the accounts for the year ended 31 Dember 2022 Acc¢)untlng polldes 1.1 Basis of prep)r•tion The tharity Constitut a public benefrt entty 35 defined by FRS 102. The finanual statetnents have been prepared in accordance wth Accounting and Reporbng by Charities.. Statement of Recommended Procbce applicoble to charities preparing their occounts in accordonTr with the Financial Reporting Standard applicoble in the UK ond Reputlic of Ireland IFRS 1021 i55ued on 16 July 2014 la5 updated through UOate Bulletin I published on 2 February 20161, the Finanoal Re[rt0 Standard aprAi(ae in the United Kingdom and ReputAic of Ireland IFRS 1021, the a)aritiés Act 2011 and UK Generally Accepted Accounting Practice. The financial statements are presented in sterfing, which is trE functional currency of the charity. The accounts have iEen prepared on the historical cost convention. The principal accounting polici adopted are set out below. Going concern The Trustee5 have a onae expectation that the charity has adequate resourtrs to continue to operate for the forseable future. C this bags tFEy continue to adopt the going-contrm basis in the acEounts. Fund accounting Unrestricted funds are available for e at the discretion of the trustees in furtherance of the general objectives of the charity. Degnated funds are unrestricted funds earm8rked by the trustees for p3rtloJlar purposes. The degnati has an admlnistratlve purpose only and does not legally restrlct trustees, discretion to apY the fund. Income Income is included in the statement of financial acbvitie5 the charity is entiued to the incorne and the atnount be quantified th reosonoble occuracy. The following specific pdicies ore opplied to particulor categories of income.. Donations are included in full in the Statement of Finènti81 Activitiés when the charity bÈcomÈs untondition8lly entided to the ncome. Donated semtes and facilities a included at the value to the charity Whe this can be 4u8ntified. The value of services provided by volunteers has not been Induded In the 8ccounts.
Derbyshire County Scout Council Notes to the accounts {continuedJ for the year ended 31 Dernber 2022 Arwunting policies (¢wJtinued) Income (rgnbnuedj Inveshnent income is induded when it is recÈwablÈ, and is accrued on a dayto day basi Income from tradlng athvlty Is accounted for wPEn eamed. Income from charitsble actiwties. where r4ated to performance and specific ddiverable5, 15 recognised as the tharity eamsthe rightto the consiJeratK)n by Its performance. Where income is not related to kErforrnance 3nJ specifK deliveratles, the Income Is induded In full In the Statsment of Financl81 Attlvthes when the thariiy becomes unconditlonally entlued. Expenditure Expenditure is recognw on the acuuals basls as a Ilablllty is Incurred. The followlng specfft pol are 3pplled to partkular categorfes of eyndithre.. Costs of raLslrvJ funds comprise the costs associated wlth attractlng donatlons and the co#s of tr3dlng for fundraislng pUrpe$. Charitable expenditure comprise5 those costs Incurr bythe charity in the delivery of its artive5 and service5 for ts beneficiarie5 and also indudes govemance costs. It Induoes both costs that can be allocated dlrethy to such attiiitles and those costs of an indlrett nature, but necessary to supwrt them. GovÉmantÉ to#s include those costs associètsd with meetino the constitubtrl and stskntory requ1mentS of the charty and indude accountsnryi and indetEndent examiner's fees, and cvst5 linked to the strategic manègement of the charity- I costs are allocatrd beiween the expenditure CatOne5 of the Ststement of Financia Attivities on a basi5 deSIgn to reflertthe use of the resource. Costs rdatlng to a particular activity are allocated direthy and support costs are allocated, where necessaryi betwee funds on an approprkte bas1& Taxatlon The charlty is exempt fmm tsxation in resp*c of income or capltsl galns to the extent that such income or galns are applied exdusth to chartsble purposes. TangiblE red assets and depreciation Tangib fixed a55ets are inal measured at COSt and subsequenuy rnea5ur at cost lor deemed c05tl, net of depreciation and impairment losses. Depre(iatioD Is recognised as to write off the cost lor deemed costl of assets less their re51dual values over their useful lives on the followlng Se$.. Leasehdd building5 Scoubng equipment OffitÈ and traininy ¥uipmÈnt Hdd at resa value IO% to 20% straight line 20% straight line Equlpment Cong kss tr £l,OQQ is not capltallsed, and Is wrftien off agalnst revenue. In accorthnce with the transitional provi510ns of bOn 35 of FRS 102, the tharity ha5 dected to adopt the previous GAAP ¥alu3tK)n of assets as deemed cost at the revaluation date. Invesknents Investments comprise money hekj on long temi depos Jolnt venture The Councll hasldned Glrfguldlng Derbyshlre to run the Pk Camps Fund, whlth organlses trainlng and stages the Peak Camp ewent every five years. Separate ar attounting records are kept by Peak Camp and annual accounts prUCed. This is accounted for as a joint venture, with the Council'5 half share of Peak Camp's Incotne and expenditure being r¥ognised In the Statement of Financial ACtltieS and its share of Peak Camp's net a%ets being shovffl as an investment on the Baknce Sheet. stock Stock conslsts of purchased goods for resa. 5tock5 3re valued 3t the lower of cost and net realsatje value. Item5 donated for resa or distrlbutlon are not Included in the finandal statements until they are or dlstrSbuted. io
Derbyshire County Scout Council Notes to the accounts (¢wnWnu¢dJ ftir the year ended 31 December 2022 PDIiues (cun1Thl h cash equivalents Indude 5h in and dEPD51ts hdd at Eal with nk Credltors credito ire rniSed Whe thecharity ha5 I pTrt thigatI reSung a Peent thatwil probatty res In thetrnr fn5 to a third rRrtyèThl theamountdue to Se the be Orthmat&l tlatI¥. are ncKmèlty rectynlsed aitheii seldementamcttL Financial in5trurnents The thrIty only trS finanL aets fiNla1 Ilabilit of a ki that quarfy a5 finala1 Instruments. Ba flrtIal Instruments ate Inltlaly J ai transac11 value sub5eqW mea5ur i)eretoonition offithantial liaknliknes FID3ncial IlaknlS atre dfJEctynisgJ thecharlvs CxmpttualoNlgatlbse%[Mre Lwaredlschbw or Cadd. m0Ve neffits Liisiof any hLllday enluement ts reLwnI5 In tt perlcO In whlch the emthee's are receIv. Termit LSare immedtelY asan eKp2nse thecharity 1sdEmOtthbty Commted to terminateth2 Emtlryrnentof a empbyee or provw termIn Lea èretÈssifia1 as finante seSheneVerthÈ iermsoFthÈ knttsrtsfer bSntiaIty 311 thÈ ttsksaThd [d>of Owvnetship b)thÈ knees. All Lher kne5 ale ci3551fled asoper3tsng lea. REntsk payab underOpEting kn a dErged to inEomeon a StyJht lit b3515overth2 term of th2 tEknnt Se. DonBtians & leyBae5 GonBrdl Fund Totsl 2022 Funds Funds 2021 ¥361 1265 3.626 1,757 ¥361 26S 626 nlonsand gleStr 2021 LY)mprised E182 fortrgenera fvThJ atwj £1,575 for desyD3trA fvnds. Invethent ii*iiiie General Fund tseswJnated Funds Totsi 2022 Tot 2021 Funds nk Interest e1V&b 695 657 895 89S 657 Irvestmeni Income for 2021 £657 fcthe general fund. Trbjinll incobl£O%ts ofraiSino funts TdIng Incom2 EDMpf15E5 of the ol conkbDnEry from shop at the Dturn Hil te Th2 5uryIu511(Wiatl dunTrJ the year as fo5.. General Fund Total Tot 2021 Funds Funds ItKome from 5a 11.016 (6,191) 11,016 (6.191) Cost of o(Kds purSed 1384) Surpwldefriti yor 4.825 4.825 534 Tfvlino irtonrftosts lundsfor 2021 we311 funds.
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2022 Te Irom tharftsble acuvlwes Genernl Fund Deslgnatsd Funds Total 2021 Funds 2022 MeMbehIP 5ub5CriPtlllll5 Less.. paid outA5%li1Tr 307.2b4 1254.3101 307.2È4 1254.3101 271431 1224,1721 county Quota 51974 51974 48,259 Scwt Active gjpport UDIts Other Ie Drum Hill campsite trdmlno centre,. Camp Fees SpriTrJ Bank incamp B2mr05e Centre 2SO 21171 926 48.909 15h30 25.221 7,081 15,000 15A3 25.221 7JJBI 15,000 4,000 6,2OD Cameyon 1r, ottw BUIlg5 Actiyitse5 6.074 55.L74 Othei Income Totsi Drum Hil int(me {see Nrte 101 Internatianèl Fund 159.891 30.123 159,891 30,123 104,830 57,568 Peak Camp5 IlointVenthre} Kin(r walk Four Innswa Jamboree Beaver Bonanza Active Support Unlts 1657 859 2.857 19,949 19,949 no 73,023 198,730 271,753 Inc(wne from chaYrtaNe actmti for 2021 comprlsed £63.259 for ihe General Fund and £163.612 for ihe desigred fvDd. Cost of charftsb12 artmues Genernl Fund Deslgnatsd Funds Total 2021 Funds 2022 County ieam- expeD5e5 Actlvltles&AcNve Support Unlts Awards no &nkex 11,923 25861 63 11,923 25861 63 25277 1752 24.971 2.785 13.420 929 277 1947 13,%5 25,277 1752 24.971 Rates and water Tdephone InSUrae 2WJ 463 10,251 366 1,657 10.760 4.367 16,9BO 773 5,212 7,937 4,366 5S,566 11,47S 7.295 ID.IB RepalTS and renewa Waste dtsposal aean2r'5 lary Adminithtors, larIeS End nbtiDnal Itra 55S86 7.295 23.828 13.639 Printings PD#i, stationery AdverDsing TravelliTr3 su1en expenses sUry ee5 Depreclatlon.- 653 653 597 597 OutifKJ eoulrtt 1,911 Totsl DnJm Hil (05 io 155.652 med foThYdtd 56,146 155,6S2 211,aWJ 94,207 12
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2022 Cost of tharltsble actlvSlles {contlnued) General Deslunated Funds Restrlcted Totsl Totsl Fund Funds 2022 2021 Brought forward 56,148 155,652 211,800 94,207 Jamboree 4,246 Klnder walk Four Inns walk Peak Carnp5 ljoint Venture) YoLrth United 2,454 7,207 l454 7,207 743 743 Internatio1 Fund 84,853 84,853 8,217 1,766 2,652 Blke Actiwe Support Un Sailing Attlve Support Unf( &)Vernan costs.. AGMIAnnwl report Trustees. expenses Independent examiner's fees 2,682 l682 742 742 455 95 95 2,196 2,196 2,340 59,181 253,591 312,772 113,883 Costs of charitable athvit5 for 2021 Compri £27,722 ftrthe GÈnÈr81 Fund and £86,161 fortr de>sd funds. 7. Stsff costs General Fund Designated R&stiirted Totsl 2022 Totsl 2021 AdMInrator1 salaries Growth & Development Officer's lary Cne5 salary 13.639 10.189 23,828 11,317 13,3801 5,212 7,295 7,295 13,639 17A84 31,123 13,149 The average nutnber of employees during the year was 212021.. 21. The are rn employÉÉs who rÉcÉwÈd tota emduments of more than £60,((M). staff costs for 2021 comprlsed £2,234 General Fund and £10,915 egnated fund. 8. Tryste&5' remuneration and experLses Trustees re£eive no remuneration for thar services. Their tr8velliw and SUStente expÈnsÈs a reimbursÈd in $pert of expÉnsÉs incurred on the Scout Council's busine5S. tn the year ended 31 DecemLEr 2022 these totslled £9512021.. £-I, and the number of trustees reimbursed In the year was 112021.. 01. 9. Independent examiner's remuneration Fees payab to the Independent examlner were £2,196 12021.. £2,340). 13
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2022 10. Drum Hill ¢omp$ite •nd training cent 2022 2021 Income Donation5 2,265 1,575 Tradlng income.. Provldore Income from charitsble acbwties.. Qmp fees Spring Bank Income 11,016 918 44,250 48,909 22,171 926 93,159 15,430 25,221 7,081 15,000 4000 23.097 6,200 13,030 1,255 6,074 55,174 Bemrose Centre Larch Hall Cameron Lair, and other buildings Acbwties other Income Totsl Income from charitaNe actiwties 159.891 104,830 Totsl ino)me 173,172 107,323 Expendlture Cost of goods sdd.. Prowdore C05t of charitable octiwties.. Spring Bank expenses Training ght and heat Water and rates 6.191 25,277 277 24,971 4908 1483 8,594 4,366 55,586 11,475 7,295 10.189 13,365 1,578 1.641 8,278 4,367 18.980 7,873 5,212 5.703 Telephone I[Urae Rent Repairs and renewals Wo5te di5P05al ond bundry Caner Administratorfs salary and national insurance Printing{ Postage, and kntionery Sundry Èxpenses Advertsn9 Travel expen5e5 Depretiation.. 597 Leasehokl18nd and buildlngs Scouting equipment 1.911 2.001 Totsl expenditure on tharitable acbvitie5 155,652 69,280 Total expendlture 161,843 69,664 Surplusl(defiot) for the ye•r 11,329 37,659 14
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2022 11. Tanglble flxed assets Leasehold Offlce and training equipment land and buildings Scouting equipment Total Cost or valuation At l January 2022 Additions DIspLS 468,801 243.145 1,800 25.107 737.053 1,800 At 31 December 2022 468,801 244.945 25,107 738.853 Depreclatlon At l January 2022 Charge for the year DeprèciaJ on dISpoLS 43301 236.764 4.593 25.107 695.672 4,593 At 31 December 2022 433,801 241,357 25,107 71JO,265 Net book value At 31 December 2022 35,000 3.588 38.588 At 31 DeTrmtEr 2021 35,000 6,381 41,381 The charity's fixed assets were last revalu in 20. This valuation was adopted as the deemed cost of the relant assets on transition to FRS 15 and, In accordan with the tran%tional provisions of section 35 of FRS 102. the charity has elerted to adopt this previous GAAP valuation as its deemed cost at the revaluation date. 12. Investments 2022 2021 Nationwide Buidling SotiÈty Viryin Money United Trust Bank Mansfield Building Sotiety 84913 66,059 57,529 35,656 42,894 66,485 57,242 35,241 241757 201,862 15
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2022 J3. Interest in joint venture 7his represents a half share in the degnated assets of the Peak Camps Fund which 15 Utilised for training and organising the Peak Camp every five years, the last being in 2015. Peak Qmp5 is run as a joint venture beiween the Council and Girfguiding Derbyshire. 2022 2021 Ba13nts at I january 2022 Income for the year Expenditure for the year Transfer of funds on dosure of Joint venttjre 14,562 15,111 {85) (14,477) 15491 Balance at 31 December 2022 14,562 The sht of the Peak Camps Fund at 31 Decernber 2022 was as follows.. 2022 2021 Debtors sh at trnk and in hand (transferred to Indivldual ventures In yearl 29,124 29,124 CutTent liabilities Creditors Net assets 29,124 Represented bv: Peak Catnps Fund.. Bal8ncÈ 8t I18nu8ry 2022 SurplusllDeficitl for the year 29,124 (29,124) 30,223 11,09)) Ba13ntr at 31 Decemter 2022 29,124 Chat%voth Bursary Fund 29,124 14. Debtors 2022 2021 Prepayments and accwed Income 1431 2,176 16
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 Dember 2022 . CrltOrS 2022 2021 Credlto Accruak and deferred Income 534 22,688 534 14,922 23,222 15,456 16. Lease commilments At 31 December 2022, the tharity had a commitment to pay £4,364 12021.. £4,364) per annum under an operabng lèase for land and bUilg5 which expl more ihan five yeats after the balance sheet date. 17. Related partytransartions The charity 15 affiliated to the Scout A55tKiaknon, on whose beha It CDlle(ts membership sutscripbDn5 as 5hDWn In Note 5. The chirity wotts wrth Gidouidino Derbhi. In particular, the bJVO orgonisations the Peok Camps Fund as a joint venturè ls Note 131. 18. Analysis of movementson funds lance at l January 2Q22 Increase I Balathcat value of 31 December Investynents 2022 Income Expenditure Transfers General lund 140,415 75.279 (59.1811 7,182 163,695 Designated funds Drum Hill (Nots ioi nderwalk Devebpmentfund Jamboree fund Jatnboree adershIp fund Four Inns walk ver Eonan 136,250 1,622 12,213 173,172 2W7 {161,8431 120541 147,579 025 1500 14.713 3,000 11,5Y {l2501 (7,432) 750 5059 17,2071 4774 Peak conbngen Peak re9Jual fund Youth United 10,0 10.000 {7431 96 Blke Actlve Supwrt Unlt Sailing Attive Supwrt unit Intematonal Fund Peak fund (Mnt Veniurel 72 72 2,682 66,853 14,562 12,6821 184,8531 (851 30,123 11123 14,477 260,519 21lOII {259,8671 {7,1821 205,481 Restrlcted funds Toialfuthds 400,934 287,290 {319,0481 369,176 17
Derbyshire County Scout Council Notes to the accounts (continuedj for the year ended 31 December 2022 l& Anolysis of movements on funds (conbnued) Balantr at I lanu8ry 2021 rncrease in value of 31 December investments 2021 tncome Expendliure Transfe G¢n¢r)I fuhd 101,319 (17,722) 2,720 140,415 Designated funds Dmm Hill INote 101 Kinder walk DÈvebpment fund Jamboree fund Jamboree kdership fund Four Inns walk Beaver Bonanza Peak contingencv Peak residual fund Youth United ke Active Supwrt Unit Sailing Attive Support Unit International Fund Peak Camps fund ljoint Venture) 98,591 1,622 9,713 4,246 2,250 11,070 107,323 (69,664) 136,250 1,622 11213 2,500 (4,246) 750 3,000 11,554 10,000 5,970 1,711 1,108 5,334 17,502 15,111 10,000 (5.970) 1,711 72 2,682 66,853 14,562 730 (1,760) (1652) {8,217) (549) 57,568 184,228 166,105 (87,094) (1720) 260,519 Re51rirted funds Total funds 285,547 230,203 1114,816) 400,934 The purpose of Èa(h fund is as follows.. Dfum Hlll Funds are held for the purpose of runnSng County Camp site and for the purpose gf reatrents, renovations, repair5 at the Drum Hill site. nder Walk Accumulated funds from the annual Kinder Walk for Scouts, Expbrers, Neort and Leaders. Devebpment Fund Funds are held for the purpose of d*doping the County as in line with the County Development Flan. Jamboree Leadership Fund Funds are held as a cmtingew In order to supp(rt the Leader& Jamboree Fund Funds are hek1 for the purpose of running the Jamboree which Is generally held every four years The next Jarntree is due to be held in 2023. Four Tnns Walk Funds have accumulated from ihe annu31 Four Inns Walk, which an event run for the Scouts Network and [ettr5 of the general public, and are hdd as contingency In case extrptional costs sh(Kld arise. Beaver Bonanza Funds are held for the purpose of running the Beaver Bonanza. This is a one day event vthich is generalty hdd every other year for 6 to 8 yeats 89è group. 18
Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 Dember 2022 18. Analysls of mo¥ements on funds (contlnuédj Peak Conbngency This fund is set adde for the fin8no81 support of the Peak Qmps event Peak redual fund The funds are arnounts remaining from Peak 2015 that are to be Spent on the development of young peotAe wilhin ttE County. Bike ALtive Support Unit This fund is held for the purtN)se of wwding cycling acbvib'e5 through the County Mountain Bike Activity Support Unit. Iling Active Supp(xt Unit This fund is held for the purpose of pmwding sailing aTvJ water actiwties through the County Sailing Actiwty Support Unit. International Fund This fund is held for the purpose of prowding various international actiwtie5 each year. Youth United The fund is for a board OVeeen by the Lieutenanq vthere Vario independent mernber organitionS 1101 COMÈ together to discuss thÈ implications of joint working, gain a joint understanding on Issues and tPEn through own Internal structures p)rt Ic(al activity. Peak Camps Fund The funds are held for the camp event vA)ich is hdd every 5 years. The next camp Is due to bè held in 2025. This is a joint venture with Girlguiding Dethshire. Transfers between fvnds Transfers between fijnds dIOsed on page 17 have been made at the diSet10n of the trustee5 as allowed tthieen unrestritted and designated and between the Peaks Camp5 fund in accordanTr wth the provisi0r of that entity. 19. Analysls of net assets ben funds General Deslgnated Restrlcted 2022 2021 Tangible fixed assets Investments Interest In ]t venture Current assets 38,588 128,231 38.588 244757 41,381 201,862 14,562 158,585 115,4561 114,526 51,269 (2.1001 59,784 (21.122} 111,053 {23.222) Current liabiliti 163,695 205,481 369,176 400,934 General Deslgnated Restrlcted 2021 2020 Tangible fixed assets Investments Interest In Jnt venture Current assets Current liabiliti 41,381 89,556 14,562 128,376 (13.356} 41,381 201A62 14.562 158.585 {15h56) 46,034 131,205 15,111 114,215 121,0181 112.306 30,209 (iiooi 140,415 260,519 400,934 285,547 See page 17 for a detsiled breakdown of the funds and page 20 for a more detail anElysis of net a55ets betsveen funds. 19
folthEYenSjrnblrifj2l )wip4 L+T. LIT 114PT 15W Jts L*