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2023-12-31-accounts

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Derbyshire County Scout Council Charity Registration Number 1019079 Annual report and financial statements for the year ended 31 December 2023 |

Derbyshire County Scout Council

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Annual report and financial statements for the year ended 31 December 2023

Contents

Page

Trustees’ report 1-5 Independent examiner's report 6 Statement of financial activities 7 Balance sheet 8 Notes to the accounts 9-20

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Derbyshire County Scout Council

Trustees’ report for the year ended 31 December 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.

Structure, governance, and management

: The Derbyshire County Scout Council is a registered charity (number 1019079) and is governed by the local County Constitution and by Royal Charters dating from 4 January 1912. The Royal Charters give authority to the Bye Laws of the Association, which : are approved by Her Majesty's Privy Council. The Bye Laws, in turn, authorise the making of the rules for the regulation of the | Council's affairs, as detailed in the Policy, Organisation and Rules ("POR").

Derbyshire County Scout Council is a trust established within the structure of The Scout Association to provide leadership, advice, and support for Scout Districts and, through them, for Scout Groups within Derbyshire.

Derbyshire County Scout Council has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments from all bank accounts, and a comprehensive insurance policy to ensure that insurable risks are covered.

| Derbyshire County Scout Council works with a number of other Charities but in particular Girlguiding Derbyshire.

Administrative details
Charity number 1019079
President Mr S Judge
Vice-presidents Mr D Coleman, Sir R FitzHerbert Bt
County Chairman Mr N Griffiths (Resigned June 2024), Mr A Greaves (Appointed June 2024)
County Commissioner MrsS Harris
County Secretary MrAGreaves (ResignedJune 2024)
County Treasurer Mr S Gotheridge
County Youth Commissioner MrA Price
Contact name and address Mr S Gotheridge, C/O Drum Hill Scout Campsite, Morley Lane, Little Eaton, Derby, DE221 5AH
Bankers The Co-Operative Bank
Accountants Azets Audit Services, Westpoint, Lynch Wood, Peterborough, PE2 6FZ
IndependentExaminer MJacksonFCADChA

Trustees

The names of the trustees who served since 1 January 2023 are as follows:

Ex-Officio- Appointments Elected Mr N Griffiths (Resigned June 2024) Mr D Ramsbottom Mrs S Harris Mrs H Williams Mr A Greaves Mr A Birkinshaw (Appointed June 2023) Mr S Gotheridge Mr D Ellis (Appointed June 2023) Mr A Price Mr M Silo (Apointed June 2023) Mr D Thompson (Resigned June 2023)

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Derbyshire County Scout Council Trustees' report (continued) for the year ended 31 December 2023 se nnn rn

Trustees (continued)

Nominated Co-opted
Miss A Booth Mrs H Crampton
MrD Mitchell Mr G Wren
MrJ White (Resigned June 2023) Mr F Hawkins (Resigned June 2023)
MrsJCrombie(ResignedJune2023)

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Trustees are appointed in accordance with the Policy, Organisation & Rules ("POR") of the Scout Association, a copy of which is available on request.

Our Mission

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society.Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to

Our Values

As Scouts we are guided by these values:

Care

We support others and take care of the world in which we live.

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Respect

We have self-respect and respect for others.

Integrity

We act with integrity; we are honest, trustworthy and loyal.

Cooperation

We makea positive difference; we cooperate with others and make friends.

Belief

We explore our faiths, beliefs and attitudes.

Our Vision

By 2025 we will have prepared more young people with skills for life, supported by amazing leaders who deliver an inspiring programme.

Our Objectives

We want to...

grow

We believe Scouts changes lives so we want to give every young person in the UK the opportunity to join.

..become more inclusive

Everyone, regardless of their background, should be able to participate in Scouts.

. be more youth shaped

Every young person should be shaping their experience and developing their leadership potential.

..impact our communities

Through social action, Scouts makes a difference not just to the individual but to whole communities.

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Derbyshire County Scout Council Trustees’ report (continued) for the year ended 31 December 2023

Derbyshire County Scout Council enables this to be done by providing support to the adults so that they, in turn, can provide an appropriate high standard of Scouting to the young members.

In planning the charity's activities, the trustees have regard to both the Charity Commission's general guidance on public benefit and the specific objectives of the Scout Council.

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Achievements and performance

Derbyshire Scouts continue to develop in terms of the support from the county and in the numbers regularly attending Scout meetings and events. Scouting in Derbyshire is recognised as the strongest uniformed youth organisation in the county. It consists of 15 Districts spread throughout the whole county. Squirrel Dreys are increasing throughout the County offering skills for life to a younger age range. Attendance at these continues to be popular and we expect further growth in the number of Dreys throughout 2024.

At the 31st January 2023 census our numbers were 10,271 members. At the 2024 census our initial view is our membership has been consolidated and remains around the 10,200 mark.

2023 has seen a full programme of activities and events at all levels throughout the County. Good use has been made of the County Camp Site Drum Hill, which continues to be managed and run by a dedicated and enthusiastic team of volunteers. The site has received regular bookings and a scheduler of regular maintenance continues. International Experiences took place throughout the year, including sending two patrols to the World Scout Jamboree in Korea. Despite initial challenges experienced on site, the Young People and their leaders had a great experience and look forward to further international experiences in the coming year.

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Derbyshire County Scout Council

Trustees’ report (continued)

for the year ended 31 December 2023

Achievements and performance (continued)

Training around the County has continued using various methods to ensure our adult members are prepared and supported in their role and that the Scout Council remains compliant with its obligations. This approach continues with a suite of modules that our volunteers can access alongside E Learning modules. 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 2024.

| The Trustee Board has continued to meet regularly along with the relevant sub-committees in order to support The County : Commissioner in steering the organisation. A review of all our governance is on-going, we have carried out a risk management activity and we are more confident than ever that our systems are robust. The County has again supported every section in the county with the cost of the annual subscription to a specialist data base which helps leaders in the administration of their sections.

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Plans for the future

Covid-19

Even though the pandemic has subsided and it is very much business as usual, the Trustee Board remain vigilant and have robust reserve policies in place should it be required.

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Derbyshire County Scout Council

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Trustees’ report (continued)
for the year ended 31 December 2023
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Financial Review

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Total income has increased and expenditure has decreased on the 2022 level. The major impact for the year was that the restrictions for COVID-19 have relaxed and that has resulted in more activity for the charity. The total bank balances stood at a healthy £84,426 at the year end.

Total funds at the year end amounted to £405,742, of which £244,727 was designated. Unrestricted funds and free reserves total £161,015.

The trustees consider that the amount held in the general reserve should be sufficient to cover one year's fixed expenditure, which is currently running at approximately £50,000. This includes training and compliance expenses. Any excess is available to assist with building projects or to meet any losses that might be sustained by any other activities for which separate designated funds are maintained.

On the Drum Hill fund, it is the trustees’ intention to hold sufficient free reserves, which stood at £180,748 at the year end, to meet one year's fixed costs, which are approximately £60,000 per annum. This includes rent, rates, heat & light along with training and compliance expenses,

The reserves held on other designated funds are for the purpose of meeting specific expenditure planned for the next and future years.

Relationship to other organisations

As explained above, the Council is affiliated to the Scout Association, on whose behalf it collects membership subscriptions. The Council also has strong links to Giriguiding Derbyshire, in particular to organise the Peak Camps.

Independent Examiner

Mr M Jackson FCA DChA, of Azets Audit Services was appointed independent examiner and continues to indicate his willingness to remain in office. A resolution to re-appoint him will be proposed at the Annual General Meeting in 2024.

Approved by the trustees on 26 June 2024 and signed on their behalf by:

Aa Mr A Greaves

< Mr S Gotheridge

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Independent examiner's report

to the trustees of Derbyshire County Scout Council for the year ended 31 December 2023

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023, which are set out on p y y y y , pages 7 to 20.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with: Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 in preference to the Statement of Recommended Practice: Accounting and Reporting by Charities, issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

M Jackson FCA DChA Institute of Chartered Accountants in England and Wales

Azets Audit Services

Westpoint Lynch Wood Peterborough Cambridgeshire PE2 6FZ

Date: 3 July 2024

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Derbyshire County Scout Council

Statement of financial activities

for the year ended 31 December 2023

General Designated Restricted Total Total
Notes Fund Funds Funds 2023 2022
£ £ £ £ £
Income from:
Donations& legacies 2 2,088 880 - 2,968 3,626
Incomefrom othertrading activities
Investments 3 2,673 141 - 2,814 895
Othertrading activities 4 - 13,897 - 13,897 11,016
incomefrom charitable activities
Charitable activities 5 86,955 185,143 - 272,098 271,753
91,716 200,061 - 291,777 287,290
Income applicable to jointventure 13 - - - - -
Total income 91,716 200,061 - 291,777 287,290
Expenditure on:
Raising funds 4 ” 9,758 - 9,758 6,191
Charitable activities 6 83,448 162,005 “ 245,453 312,772
83,448 171,763 ” 255,211 318,963
Expenditure applicable to jointventure 13 - - - - -
Total expenditure 83,448 171,763 “ 255,211 318,963
Share ofjoint venture's surplus/(deficit) for the year 13 “ - - - (85)
Net income/(expenditure) 8,268 28,298 - 36,566 (31,758)
Transfers between funds 18 (10,948) 10,948 - - -
Net increase/(decrease) infunds fortheyear (2,680) 39,246 - 36,566 (31,758)
Funds brought forward at 1 January 2023 163,695 205,481 - 369,176 400,934
Fundscarriedforwardat31December2023 19 161,015 244,727 - 405,742 369,176

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Derbyshire County Scout Council

Balance sheet

at 31 December 2023

Notes 2023 2022
£ € £ E
Fixed assets
Tangible fixed assets li 37,220 38,588
Interest in joint venture 13 “ -
37,220 38,588
Current assets
Stock 4,292 5,061
Debtors 14 2,851 2,431
Term Deposits 12 297,428 242,757
Bank and cash 84,426 103,561
388,997 353,810
Currentliabilities
Creditors 15 (20,475) (23,222)
Netcurrentassets 368,522 330,588
Total netassets 405,742 369,176
Funds
Unrestricted funds:
General fund ig 161,015 163,695
Designated funds 19 244,727 205,481
405,742 369,176

Approved by the trustees on 26 June 2024 and signed on their behalf by:

Mr A Greaves

D eoyt Mr § Gotheridge

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Derbyshire County Scout Council Notes to the accounts for the year ended 31 December 2023

i. Accounting policies

1.1 Basis of preparation

The charity 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 Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements are presented in sterling, which is the functional currency of the charity.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

The Trustees have a reasonable expectation that the charity has adequate resources to continue to operate for the forseable future. On this basis they continue to adopt the going-concern basis in the accounts.

Fund accounting

» Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

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Income

Income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

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Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2023 rt ne nnennnein=n nnn nnnener i. Accounting policies (continued)

Income (continued)

Expenditure

Expenditure is recognised on the accruals basis as a liability is incurred. The following specific policies are applied to particular categories of expenditure:

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Taxation Tc h aritablee charitypurposis ex e s.mpt from taxation in respect of income or capital gains to the extent that such income or gains are applied exclusivtey to Tangible fixed assets and depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost (or deemed cost), net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost (or deemed cost) of assets less their residual values over their useful lives on the following bases:

Leasehold buildings Held at resale value Scouting equipment 10% to 20% straight line Office and training equipment 20% straight line

Equipment costing less than £1,000 is not capitalised, and is written off against revenue.

In accordance with the transitional provisions of section 35 of FRS 102, the charity has elected to adopt the previous GAAP valuation of assets as deemed cost at the revaluation date.

Investments

Investments comprise money held on long term deposit.

Joint venture

The Council has joined with Girlguiding Derbyshire to run the Peak Camps Fund, which organises training and stages the Peak Camp event every five years. Separate books and accounting records are kept by Peak Camp and annual accounts produced. This is accounted for as a joint venture, with the Council's half share of Peak Camp's income and expenditure being recognised in the Statement of Financial Activities and its share of Peak Camp's net assets being shown as an investment on the Balance Sheet.

Stock

Stock consists of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed.

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Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2023 eenner einetsininesnaltiseninnimannnnane

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  1. Accounting policies (continued)

Cash and cash equivalents

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Cash and cash equivalents include cash in hand and deposits held at call with banks.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Rentals payable under operating leases are charged to income on a straight line basis over the term of the relevant lease.

2. Donations&legacies General Designated Restricted Totai Total
Fund Funds Funds 2023 2022
£ £ £ £ £
Donations 2,088 880 oa 2,968 3,626
2,088 880 “ 2,968 3,626
Donations and legacies for 2022 comprised £1,361 for the general fund and £2,265 for designated funds.
3. Investment income General Designated Restricted Total Total
Fund Funds Funds 2023 2022
£ £ £ £ £
Bank interest receivable 2,673 141 - 2,814 895
2,673 141 - 2,814 895

Investment income for 2022 comprised £895 for the general fund.

  1. Trading income/ Costs of raising funds

Trading income comprises of the sale of confectionery goods from the shop at the Drum Hill site. The surplus/(deficit) arising during the year was as follows:

General Designated Restricted Total Total
Fund Funds Funds 2023 2022
£ £ £ £ £
Income from sales - 13,897 - 13,897 11,016
Cost ofgoods purchased - (9,758) - (9,758) (6,191)
Surplus/(deficit)fortheyear - 4,139 - 4,139 4,825

Trading income/costs of raising funds for 2022 were all designated funds.

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Derbyshire County Scout Council Notes to the accounts (continued)

for the year ended 31 December 2023
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5 Incomefrom charitable activities General Designated Restricted Total Total
Fund Funds Funds 2023 2022
£ £ £ £ £
Membership subscriptions 341,608 ° - 341,608 307,284
Less: paid to the Scout Association (272,569) - - (272,569) (254,310)
County Quota 69,039 - - 69,039 52,974
Training - - - - -
ScoutActive Support Units - ° = - -
OtherIncome 122 “ - 122 100
Drum Hillcampsiteand training centre:
Camp Fees 46,565 46,565 44,250
Spring Bank income 58,630 58,630 48,909
Bemrose Centre 19,000 19,000 15,430
Larch Hall 34,661 34,661 25,224
Cameron Lair, and other Buildings 8,081 8,081 7,081
Activities 17,307 17,307 15,000
Other income 899 899 4,000
Total Drum Hill income (see Note 10) - 185,143 - 185,143 159,891
International Fund - - - - 30,123
Peak Camps (Joint Venture) - - - - -
Kinder walk - - - - 2,857
FourInns walk - - - - 5,859
Jamboree - - - - -
Beaver Bonanza - = = - -
Active Support Units 17,794 - = 17,794 19,949
86,955 185,143 " 272,098 271,753

Income from charitable activities for 2022 comprised £73,023 for the General Fund and £198,730 for the designated fund.

6. Costofcharitable activities Costofcharitable activities Notes General Designated Restricted Total Total
Fund Funds Funds 2023 2022
£ £ £ £ £
County team ~ expenses 2,976 - - 2,976 11,923
Activities & Active Support Units 56,154 - - 56,154 25,461
Awards 305 - - 305 63
Spring Bank expenses “ 25,106 - 25,106 25,277
Training - “ - - 2,752
Lightand heat - 23,818 - 23,818 24,971
Rates and water - 4,351 - 4,351 2,908
Telephone “ 3,242 “ 3,242 2,483
Insurance 2,686 9,289 ” 11,969 10,251
Rent - 4,366 ” 4,366 4,366
Repairs and renewals - 53,767 - 53,767 55,586
Waste disposal - 12,677 - 12,677 11,475
Cleaner's salary 7 - 7,948 - 7,948 7,295
Administrators’ salaries and national insurance 7 15,790 10,528 - 26,318 23,828
Printing, postage, and stationery - - ~ “ -
Advertising 1,934 - - 1,934 653
Travelling and subsistence expenses - 254 “ 254 597
Sundry expenses 194 420 - 614 -
Depreciation: Land and buildings - - - - -
Scouting equipment - 1,368 - 1,368 1,911
Total Drum Hill costs 10 157,134
Carriedforward 80,033 157,134 - 237,167 211,800

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Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2023

6 Costofcharitable activities(continued) General Designated Restricted Total Total
Fund Funds Funds 2023 2022
Brought forward 80,033 157,134 = 237,167 211,800
Jamboree . - - - -
Kinder walk - 2,025 - 2,025 2,454
Four Inns walk - 2,994 - 2,774 7,207
Peak Camps (Joint Venture) - “ - - -
Youth United - - - - 743
International Fund - ° - . 84,853
Bike Active Support Unit “ 72 = 72 -
Sailing Active Support Unit = “ - - 2,682
Governance costs:
AGM/Annual report 1,053 - - 1,053 742
Trustees’ expenses 22 = “ 22 95
Independent examiner's fees 2,340 = - 2,340 2,196
83,448 162,005 - 245,453 312,772

Costs of charitable activities for 2022 comprised £59,181 for the General Fund and £253,591 for the designated funds.

7. Staffcosts General Designated Restricted Total Total
Fund Funds Funds 2023 2022
£ £ £ £ £
Administrators’ salaries 15,790 10,528 : 26,318 23,828
Cleaner's salary - 7,948 a 7,948 7,295
15,790 18,476 - 34,266 31,123

The average number of employees during the year was 2 (2022: 2).

There are no employees who received total emoluments of more than £60,000.

Staff costs for 2022 comprised £13,639 General Fund and £17,484 designated fund.

8. Trustees’ remuneration and expenses

Trustees receive no remuneration for their services. Their travelling and subsistence expenses are reimbursed in respect of expenses incurred on the Scout Council’s business. In the year ended 31 December 2023 these totalled £22 (2022: £95), and the number of trustees reimbursed in the year was 1 (2022: 1).

9. Independent examiner's remuneration

Fees payable to the independent examiner were £2,340 (2022: £2,196).

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Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2023

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|||||||||| |---|---|---|---|---|---|---|---|---| |10.|Drum|Hill|campsite|and|training|centre|2023|2022| |£|£|£|£| |Income| |Donations|880|2,265| |Interest|Received|141|-| |Trading|income:|Providore|13,897|11,016| |Income|from|charitable|activities:| |Camp|fees|46,565|44,250| |Spring|Bank|income|58,630|48,909| |105,195|93,159| |Bemrose|Centre|19,000|15,430| |Larch|Hall|34,661|25,221| |Cameron|Lair,|and|other|buildings|8,081|7,081| |Activities|17,307|15,000| |Other|Income|899|4,000| |Total|income|from|charitable|activities|185,143|159,891| |Total|income|200,061|173,172| |Expenditure| |Cost|of goods|sold:|Providore|9,758|6,191| |Cost|of|charitable|activities:| |Spring|Bank|expenses|25,106|25,277| |Training|“|-| |Light|and|heat|23,818|24,971| |Water|and|rates|4,351|2,908| |Telephone|3,242|2,483| |Insurance|9,289|8,594| |Rent|4,366|4,366| |Repairs|and|renewals|53,767|55,586| |Waste|disposal|and|laundry|12,677|11,475| |Cleaner|7,948|7,295| |Administrator's|salary and|national|insurance|10,528|10,189| |Printing,|postage,|and|stationery|-|-| |Sundry|expenses|420|-| |Advertising|-|-| |Travel|expenses|254|597| |Depreciation:|Leasehold|land|and|buildings|-|-| |Scouting|equipment|1,368|1,911| |Total|expenditure|on|charitable|activities|157,134|155,652| |Total|expenditure|166,892|161,843| |Surplus/ (deficit)|for|the|year|33,169|11,329|

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Derbyshire County Scout Council

Notes to the accounts (continued)

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for the year ended 31 December 2023

11. Tangible fixed assets Leasehold Office and
land and Scouting training
buildings equipment equipment Total
£ £ £ £
Cost or valuation
At 1 January 2023 468,801 244,945 25,107 738,853
Additions
Disposals		 -
-		 -
-		 -
-		 -
~
At31 December 2023 468,801 244,945 25,107 738,853
Depreciation
At 1 January 2023 433,801 241,357 25,107 700,265
Charge for the year - 1,368 - 1,368
Depreciation on disposals - - - °
At 31 December 2023 433,801 242,725 25,107 701,633
Net book value
At31 December 2023 35,0006 2,220 - 37,220
At31December2022 35,000 3,588 - 38,588

The charity's fixed assets were last revalued in 2000. This valuation was adopted as the deemed cost of the relevant assets on transition to FRS 15 and, in accordance with the transitional provisions of section 35 of FRS 102, the charity has elected to adopt this previous GAAP valuation as its deemed cost at the revaluation date.

12. Investments

Investments 2023 2022
£ £
Nationwide Buidling Society 83,362 82,913
Virgin Money 67,035 66,659
United Trust Bank 57,816 57,529
Mansfield Building Society 84,215 35,656
Skipton Building Society 5,000 -
297,428 242,757

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Derbyshire County Scout Council

Notes to the accounts (continued)

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for the year ended 31 December 2023

13. Interest in joint venture

This represents a half share in the designated assets of the Peak Camps Fund which is utilised for training and organising the Peak Camp every five years, the last being in 2015. Peak Camps is run as a joint venture between the Council and Girlguiding Derbyshire. Due to Covid, the camp planned initially for 2020 did not go ahead. There is currently no planned Peak Camp in the future at present.

2023 2022
£ £
Balance at 1 January 2023 - 14,562
Income for the year - -
Expenditure forthe year - (85)
Transfer offunds on closure ofjoint venture - (14,477)
Balance at 31 December 2023 = -
The balance sheet ofthe Peak Camps Fund at 31 December 2023 was as follows:
2023 2022
£ E
Current assets
Debtors - -
Cash at bank and in hand (transferred to individual ventures in year) - -
Current liabilities
Creditors - -
Net assets - -
Represented by:
Peak Camps Fund:
Balance at 1 January 2023 = 29,124
Surplus/(Deficit) forthe year = (29,124)
Balance at 31 December 2023 . -
Chatsworth Bursary Fund . -
14. Debtors 2023 2022
£ £
Prepaymentsandaccruedincome 2,851 2,431

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Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2023

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||||||| |---|---|---|---|---|---| |15.|Creditors|2023|2022| |Creditors|534|534| |Accruals|and|deferred|income|19,941|22,688| |20,475|23,222|

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  1. Lease commitments

At 31 December 2023, the charity had a commitment to pay £4,364 (2022: £4,364) per annum under an operating lease for land and buildings which expires more than five years after the balance sheet date.

17. Related party transactions

The charity is affiliated to the Scout Association, on whose behalf it collects membership subscriptions as shown in Note 5.

The charity works closely with Girlguiding Derbyshire. In particular, the two organisations run the Peak Camps Fund as a joint venture (see Note 13).

18. Analysis of movements on funds

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|at|Increase|in|Balance|at| |1|January|Income|Expenditure|Transfers|value|of|31|December| |2023|investments|2023| |£|£|£|£|£|£| |General|fund|163,695|91,716|(83,448)|(10,948)|-|161,015| |Designated|funds| |Drum|Hill|(Note|10)|147,579|200,061|(166,892)|-|.|180,748| |Kinder|walk|2,025|-|(2,025)|“|-|-| |Development|fund|14,713|“|-|2,500|=|17,213| |Jamboree|leadership|fund|750|.|-|750|-|1,500| |Four|Inns|walk|2,774|-|(2,774)|-|-|| |Peak|contingency|10,000|2|-|-|-|10,000| |Youth|United|968||“|“|-|968| |Bike|Active|Support|Unit|72|-|(72)|-|”|“| |Sailing|Active|Support|Unit|-|“|-|-|»|-| |International|Fund|12,123|.|-|(1,660)|-|10,463| |Region|Fund|-|-|-|9,358|ta|9,358| |Peak|Camps|fund|14,477|-|-|-|-|14,477| |205,481|200,061|(171,763)|10,948|-|244,727| |Restricted|funds| |Total funds|369,176|291,777|(255,211)|-|-|405,742|

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Derbyshire County Scout Council

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Notes to the accounts (continued) for the year ended 31 December 2023

ig, Analysis of movements on funds (continued)

Balance at Increase in Balance at
1 January Income Expenditure Transfers value of 31 December
2022 investments 2022
3 £ £ £ é £
Generalfund 140,415 75,279 (59,181) 7,182 - 163,695
Designated funds
Drum Hill (Note 10) 136,250 173,172 (161,843) . - 147,579
Kinder walk 1,622 2,857 (2,454) - - 2,025
Development fund 12,213 - - 2,500 - 14,713
Jamboree leadership fund 3,000 - ~ (2,250) - 750
Four Inns walk 11,554 5,859 (7,207) (7,432) = 2,774
Peak contingency 10,000 = - - - 10,000
Youth United 1711 - (743) - - 968
Bike Active Support Unit 72 - . - - 72
Sailing Active Support Unit 2,682 “ (2,682) - - “
International Fund 66,853 30,123 (84,853) - . 12,123
Peak Camps fund 14,562 = (85) - - 14,477
260,519 212,011 (259,867) (7,182) - 205,481
Restricted funds
Totalfunds 400,934 287,290 (319,048) - - 369,176

The purpose of each fund is as follows:

Drum Hill

Kinder Walk

Development Fund

Jamboree Leadership Fund

Four Inns Walk

Funds are held for the purpose of running the County Camp site and for the purpose of replacements, renovations, and repairs at the Drum Hill site.

Accumulated funds from the annual Kinder Walk for Scouts, Explorers, Network, and Leaders.

Funds are held for the purpose of developing the County as agreed in line with the County Development Plan.

Funds are held as a contingency in order to support the Leaders.

Funds have accumulated from the annual Four Inns Walk, which is an event run for the Scouts Network and members of the general public, and are held as a contingency in case exceptional costs should arise.

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Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2023

  1. Analysis of movements on funds (continued) Peak Contingency This fund is set aside for the financial support of the Peak Camps event. Bike Active Support Unit This fund is held for the purpose of providing cycling activities through the County Mountain Bike Activity Support Unit. Sailing Active Support Unit This fund is held for the purpose of providing sailing and water activities through the County Sailing Activity Support Unit. International Fund This fund is held for the purpose of providing various international activities each year. Youth United The fund is held for a board overseen by the Lieutenancy where various independent member organisations (10) come together to discuss the implications of joint working, gain a joint understanding on issues and then through own internal structures support local activity. Peak Camps Fund The funds are held for the camp event which is held every 5 years. The next camp is due to be held in 2025. This is a joint venture with Girlguiding Derbyshire.

Transfers between funds

Transfers between funds as disclosed on page 17 have been made at the discretion of the trustees as allowed between unrestricted and designated funds, and between the Peaks Camps fund in accordance with the provisions of that entity.

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19. Analysis ofnetassetsbetween funds General Designated Restricted 2023 2022
£ £ £ £ £
Tangible fixed assets - 37,220 = 37,220 38,588
Investments 158,249 139,179 = 297 428 242,757
Interest in joint venture - ” - = -
Current assets 4,866 86,703 * 91,569 111,053
Current fiabilities (2,100) (18,375) - (20,475) (23,222)
161,015 244,727 - 405,742 369,176
General Designated Restricted 2022 2021
£ £ £ £ £
Tangible fixed assets - 38,588 - 38,588 41,381
Investments 114,526 128,231 - 242,757 201,862
Interest in joint venture - - - - 14,562
Current assets 51,269 59,784 - 111,053 158,585
Current liabilities (2,100) (21,122) - (23,222) (15,456)
163,695 205,481 - 369,176 400,934

See page 17 for a detailed breakdown of the funds and page 20 for a more detailed analysis of net assets between funds.

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Derbyshire County Scout Council Notes to the accounts - Analysis of net assets between funds for the year ended 31 December 2023

for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023 for thethe year ended 31 December 2023
meee
2023 Bike
Jamboree Peak Active Youth Peak
Total General
fund		 Drum
Hill		 Kinder
walk		 Development
fund		 Leadership
fund		 FourInns
walk		 contingency
fund		 Support
Unit		 International
fund		 United
fund		 Region
fund		 Camps
fund
£ E F £ Es £ Fs F3 & & E £ Ea
Fixed Assets 37,220 - 37,220 - - - - - - - - - -
Virgin Money 67,035 42,095 - - - - - - - 10,463 . - 14,477
United Trust Bank 57,816 2,616 55,200 “ - - - - - - - - -
Mansfield BS 84,215 45,176 - - 17,213 1,500 - 10,000 - - 968 9,358 -
Nationwide BS 83,362 63,362 20,000 - - - - - - - - - -
Skipton BS 5,000 5,000 - - - - - - - - - - -
Stock 4,292 1,041 3,251 - - - - - . - . - -
Debtors 2,851 - 2,851 - - - - - “ - - - -
Bank and cash 84,426 3,825 80,601 - - - - - - - ” - -
Creditors (20,475) (2,100) (18,375) - - . - - - - - - .
405,742 161,015 180,748 - 17,213 1,500 - 10,000 - 10,463 968 9,358 14,477
2022 Bike
Jamboree Peak Active Youth Peak
General Drum Kinder Development Leadership FourInns contingency Support International United Region Camps
Total fund Hill walk fund fund walk fund Unit fund fund fund fund
£ £ £ £ Fa & £ £& £ & & Fy &
Fixed Assets 38,588 - 38,588 - - - - - - - - - -
Virgin Money 66,659 40,059 - - - - - - - 12,123 - - 14,477
United Trust Bank 57,529 2,329 55,200 - - - - - - - - - -
Mansfield BS 35,656 9,225 - - 14,713 750 - 10,000 - - 968 - -
Nationwide BS $2,913 62,913 20,000 - - - - - - - - - -
Skipton BS “ - - - - - - - - - - - -
Stock 5,061 1,724 3,337 - - - - - - - - - -
Debtors 2,431 - 2,431 - - - > - - - - -
Bank and cash 103,561 49,545 49,145 2,025 - - 2,774 - 72 . - - -
Creditors (23,222) (2,100) (21,122) - - - - - . - - - -
369,176 163,695 147,579 2,025 14,713 750 2,774 10,000 72 12,123 968 - 14,477

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