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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
:
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.
.
## 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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- . supporting leaders in their training so that they are better equipped to run the regular meetings s supporting trustee boards by providing help and training 2 organising extra activities through the various Scout Active Support Units such as archery, biking, caving, climbing, cycling, sailing, walking and events like the Four Inns Challenge
- . providing a county camp site at Drum Hill near Little Eaton which can be enjoyed 365 days per year, by all members of the association, six-year-old Beavers through to ancient but thoroughly modern 3rd Age
- s joining with Girl Guiding Derbyshire in a number of events including the Peak Camps " hosting presentation events for adults and young people to celebrate their success * supporting and encouraging diversity within scouting
- ® encouraging flexibility to meet the needs of adults and young people a flexible training sessions designed to fit the needs and locations of adults . employing a paid county administrator to carry out the day to day demands on Key Commissioners, freeing them up to do their more important roles, supporting young people and adults to make sure they get the best out of their scouting experiences
- . promoting Scouting through ail available media . engaging with all our members and parents using all available means, including social networks, websites etc 2 investigating opportunities for fund raising for all county activities.
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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
- . Support the County Commissioner and her team . Increase membership, both young people and adults, concentrating on retention as well as recruitment . Raise the profile of Scouting in Districts and County ° Reflect the age and diversity of our communities . Encourage young people to feel empowered and part of the decision making process, building on the success of the Youth Council and the Young Leader Scheme
- . Support the County through The Scout Associations Transformation programme.
- . Increase even further the number of training activity specialists by providing help towards the cost of specialist training and accreditation.
## 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.
- — Designated funds are unrestricted funds earmarked by the trustees for particular purposes. The designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
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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:
- . Donations are included in full in the Statement of Financial Activities when the charity becomes unconditionally entitled to the income.
- = Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in the accounts.
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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)
- Investment income is included when it is receivable, and is accrued on a day to day basis.
- « Income from trading activity is accounted for when earned.
- Income from charitable activities, where related to performance and specific deliverables, is recognised as the charity earns the right to the consideration by its performance. Where income is not related to performance and specific deliverables, the income is included in full in the Statement of Financial Activities when the charity becomes unconditionally entitled.
## Expenditure
Expenditure is recognised on the accruals basis as a liability is incurred. The following specific policies are applied to particular categories of expenditure:
- « Costs of raising funds comprise the costs associated with attracting donations and the costs of trading for fundraising purposes.
- » Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries and also includes governance costs. It also includes both costs that can be allocated directly to such activities and those costs of an indirect nature, but necessary to support them.
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- » Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy, and independent examiner's fees, and costs linked to the strategic management of the charity.
- » _ All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly and support costs are allocated, where necessary, between funds on an appropriate basis.
## 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.
4. 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|
|---|---|---|---|---|---|---|---|
|nnn||nner|een|ncn|enn|||
|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|
**----- End of picture text -----**
14
Derbyshire County Scout Council
## Notes to the accounts (continued)
|
: | : |
## 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|
i5
Derbyshire County Scout Council
Notes to the accounts (continued)
|
|
## 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|
16
: !
## Derbyshire County Scout Council
## Notes to the accounts (continued)
## for the year ended 31 December 2023
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|15.|Creditors|2023|2022|
|Creditors|534|534|
|Accruals|and|deferred|income|19,941|22,688|
|20,475|23,222|
**----- End of picture text -----**
16. 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
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|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|
**----- End of picture text -----**
17
Derbyshire County Scout Council
:
: |
|
:
## 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.
18
:
|
| | | :
## Derbyshire County Scout Council Notes to the accounts (continued) for the year ended 31 December 2023
18. 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.
:
|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.
19
## 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|
20