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2024-12-31-accounts

Derbyshire County Scout Council

Charity Registration Number 1019079 Annual report and financial statements for the year ended 31 December 2024

Derbyshire County Scout Council

Annual report and financial statements for the year ended 31 December 2024

Contents Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9 - 19

Derbyshire County Scout Council

Trustees' report

for the year ended 31 December 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.

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 Chair Mr N Griffiths (Resigned June 2024), Mr A Greaves (Appointed as County Chair June 2024)
County Commissioner Mrs S Harris
County Treasurer Mr S Gotheridge
County Youth Commissioner Mr A Price
Contact name and address Mr S Gotheridge, C/O Drum Hill Scout Campsite, Morley Lane, Little Eaton, Derby, DE21 5AH
Bankers The Co-Operative Bank
Accountants Azets Audit Services, Westpoint, Lynch Wood, Peterborough, PE2 6FZ
Independent Examiner M Jackson FCA DChA

Trustees

The names of the trustees who served since 1 January 2024 are as follows:

Ex-Officio- Appointments Elected Mr N Griffith (Resigned June 2024) Mr D Ramsbottom Mr A Greaves (Appointed as County Chair June 2024) Mrs H Williams Mrs S Harris Mr A Birkinshaw Mr S Gotheridge Mr D Ellis Mr A Price Mr M Silo

1

Derbyshire County Scout Council Trustees' report (continued)

for the year ended 31 December 2024

Trustees (continued)

Nominated Co-opted Miss A Booth Mrs H Crampton (Resigned June 2024) Mr D Mitchell Mr G Wren (Resigned June 2024) Mr S Parker (Appointed June 2024)

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

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

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 make a 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.

2

Derbyshire County Scout Council

Trustees' report (continued)

for the year ended 31 December 2024

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.

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 14 Districts spread throughout the whole county. Squirrel Dreys are increasing throughout the County offering skills for life to a younger age range between four and six. Attendance at these continues to be popular and we expect further growth in the number of Dreys throughout 2025.

At the 31st January 2024 census our numbers were 10,271 members. At the 2025 census our initial view is our membership has been consolidated and remains around the 10,200 mark.

2024 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, along with our Scout Active Support Units providing a wide range of activities across the County.

3

Derbyshire County Scout Council

Trustees' report (continued)

for the year ended 31 December 2024

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 2025.

The Trustee Board has continued to meet regularly along with the relevant sub-committees in order to support The County Lead Volunteer 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.

The Scout Association has now completed its launch of the digital database, this will help us to better keep track of our adult members and, more importantly, the learning they have completed, ensuring that we remain fully compliant with the safety and safeguarding requirements set out.

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.

4

Derbyshire County Scout Council

Trustees' report (continued)

for the year ended 31 December 2024

Financial Review

Total income and expenditure have increased on the 2023 level. This is as a result of more activity for the charity. The total bank balances stood at a healthy £80,402 at the year end.

Total funds at the year end amounted to £390,184, of which £229,676 was designated. Unrestricted funds and free reserves total £160,508.

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 £171,454 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 Girlguiding Derbyshire, in particular to organise the joint residential events.

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 2025.

Approved by the trustees on 12th May 2025 and signed on their behalf by:

Mr A Greaves

----- Start of picture text -----
Mr S Gotheridge
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5

Independent examiner's report

to the trustees of Derbyshire County Scout Council

for the year ended 31 December 2024

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024, 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: …...................

6

Derbyshire County Scout Council Statement of financial activities

for the year ended 31 December 2024

----- Start of picture text -----
General Designated Restricted Total Total
Notes Fund Funds Funds 2024 2023
£ £ £ £ £
Income from:
Donations & legacies 2 1,676 845 - 2,521 2,968
Income from other trading activities
Investments 3 5,031 388 - 5,419 2,814
Other trading activities 4 - 11,440 - 11,440 13,897
Income from charitable activities
Charitable activities 5 84,716 194,401 - 279,117 272,098
91,423 207,074 - 298,497 291,777
Income applicable to joint venture - - - - -
Total income 91,423 207,074 - 298,497 291,777
Expenditure on:
Raising funds 4 - 7,804 - 7,804 9,758
Charitable activities 6 88,680 217,571 - 306,251 245,453
88,680 225,375 - 314,055 255,211
Expenditure applicable to joint venture - - - - -
Total expenditure 88,680 225,375 - 314,055 255,211
Share of joint venture's surplus/(deficit) for the year - - - - -
Net income/(expenditure) 2,743 (18,301) - (15,558) 36,566
Transfers between funds 17 (3,250) 3,250 - - -
Net increase/(decrease) in funds for the year (507) (15,051) - (15,558) 36,566
Funds brought forward at 1 January 2024 161,015 244,727 - 405,742 369,176
Funds carried forward at 31 December 2024 18 160,508 229,676 - 390,184 405,742
----- End of picture text -----

7

Derbyshire County Scout Council

Balance sheet

at 31 December 2024

Notes
Fixed assets
Tangible fixed assets
11		 £ 2024
£
36,650		 £ 2023
£
37,220
Current assets
Stock
Debtors
13
Term Deposits
12
Bank and cash		 7,758
622
292,459
80,402		 36,650 4,292
2,851
297,428
84,426		 37,220
Current liabilities
Creditors
14		 381,241
(27,707)		 388,997
(20,475)
Net current assets 353,534 368,522
Total net assets 390,184 405,742
Funds
Unrestricted funds:
General fund
18
Designated funds
18		 160,508
229,676		 161,015
244,727
390,184 405,742

Approved by the trustees on 12th May 2025 and signed on their behalf by:

Mr A Greaves

Mr S Gotheridge

8

Derbyshire County Scout Council

Notes to the accounts

for the year ended 31 December 2024

1. 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

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:

9

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

1. 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:

Taxation

The charity is exempt from taxation in respect of income or capital gains to the extent that such income or gains are applied exclusivley to charitable purposes.

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.

10

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

1. Accounting policies (continued)

Cash and cash equivalents

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

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
Donations		 General
Fund
£
1,676
1,676		 Designated
Funds
£
845
845		 Restricted
Funds
£
-
-		 Total
2024
£
2,521
2,521		 Total
2023
£
2,968
2,968

Donations and legacies for 2023 comprised £2,088 for the general fund and £880 for designated funds.

3.
Investment income
Bank interest receivable		 General
Fund
£
5,031
5,031		 Designated
Funds
£
388
388		 Restricted
Funds
£
-
-		 Total
2024
£
5,419
5,419		 Total
2023
£
2,814
2,814

Investment income for 2023 comprised £2,814 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:

Income from sales
Cost of goods purchased
Surplus/(deficit) for the year		 General
Fund
£
-
-
-		 Designated
Funds
£
11,440
(7,804)
3,636		 Restricted
Funds
£
-
-
-		 Total
2024
£
11,440
(7,804)
3,636		 Total
2023
£
13,897
(9,758)
4,139

Trading income/costs of raising funds for 2023 were all designated funds.

11

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

5
Income from charitable activities
General
Designated
Restricted
Fund
Funds
Funds
£
£
£
Membership subscriptions
351,540
-
-
Less: paid to the Scout Association
(283,500)
-
-
County Quota
68,040
-
-
Training
-
-
-
Scout Active Support Units
-
-
-
Other Income
1,216
-
-
Drum Hill campsite and training centre:
Camp Fees
42,964
Spring Bank income
59,839
Bemrose Centre
20,655
Larch Hall
43,329
Cameron Lair, and other Buildings
8,725
Activities
16,882
Other income
2,007
Total Drum Hill income (see Note 10)
-
194,401
-
International Fund
-
-
-
Peak Camps (Joint Venture)
-
-
-
Kinder walk
-
-
-
Four Inns walk
-
-
-
Jamboree
-
-
-
Beaver Bonanza
-
-
-
Active Support Units
15,460
-
-
84,716
194,401
-
6.
Cost of charitable activities
Notes
General
Designated
Restricted
Fund
Funds
Funds
£
£
£
County team - expenses
2,984
-
-
Activities & Active Support Units
50,815
-
-
Awards
816
-
-
Spring Bank expenses
-
28,704
-
Training
6,377
230
-
Light and heat
-
22,330
-
Rates and water
-
3,630
-
Telephone
-
2,605
-
Insurance
3,045
11,572
-
Rent
-
5,142
-
Repairs and renewals
-
97,175
-
Waste disposal
-
13,284
-
Cleaner's salary
7
-
11,193
-
Administrators' salaries and national insurance
7
17,417
11,612
-
Printing, postage, and stationery
3,958
-
-
Advertising
259
-
-
Travelling and subsistence expenses
-
113
-
Sundry expenses
741
404
-
Depreciation:
Land and buildings
-
-
-
Scouting equipment
-
570
-
Total Drum Hill costs
10
208,564
Carried forward
86,412
208,564
-
Income from charitable activities for 2023 comprised £86,955 for the General Fund and £185,143 for the designated fund.		 Total
2024
£
351,540
(283,500)
68,040
-
-
1,216
42,964
59,839
20,655
43,329
8,725
16,882
2,007
194,401
-
-
-
-
-
-
15,460
279,117
Total
2024
£
2,984
50,815
816
28,704
6,607
22,330
3,630
2,605
14,617
5,142
97,175
13,284
11,193
29,029
3,958
259
113
1,145
-
570
294,976		 Total
2023
£
341,608
(272,569)
69,039
-
-
122
46,565
58,630
19,000
34,661
8,081
17,307
899
185,143
-
-
-
-
-
-
17,794
272,098
Total
2023
£
2,976
56,154
305
25,106
-
23,818
4,351
3,242
11,969
4,366
53,767
12,677
7,948
26,318
-
1,934
254
614
-
1,368
237,167

12

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

6.
Cost of charitable activities (continued)
Brought forward
Jamboree
Kinder walk
Four Inns walk
Region Fund
Youth United
International Fund
Bike Active Support Unit
Governance costs:
AGM/Annual report
Trustees' expenses
Independent examiner's fees		 General
Fund
£
86,412
-
-
-
-
-
-
-
-
-
2,268
88,680		 Designated
Funds
£
208,564
-
-
-
1,217
820
6,970
-
-
-
-
217,571		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£
294,976
-
-
-
1,217
820
6,970
-
-
-
2,268
306,251		 Total
2023
£
237,167
-
2,025
2,774
-
-
-
72
1,053
22
2,340
245,453

Costs of charitable activities for 2023 comprised £83,448 for the General Fund and £162,005 for the designated funds.

7.
Staff costs
Administrators' salaries
Cleaner's salary		 General
Fund
£
17,417
-
17,417		 Designated
Funds
£
11,612
11,193
22,805		 Restricted
Funds
£
-
-
-		 Total
2024
£
29,029
11,193
40,222		 Total
2023
£
26,318
7,948
34,266

The average number of employees during the year was 2 (2023: 2).

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

Staff costs for 2023 comprised £15,790 General Fund and £18,476 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 2024 these totalled £Nil (2023: £22), and the number of trustees reimbursed in the year was 0 (2023: 1).

9. Independent examiner's remuneration

Fees paid to the independent examiner in the period were £2,268 (2023: £2,340).

13

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

----- Start of picture text -----
10. Drum Hill campsite and training centre 2024 2023
£ £ £ £
Income
Donations 845 880
Interest Received 388 141
Trading income: Providore 11,440 13,897
Income from charitable activities:
Camp fees 42,964 46,565
Spring Bank income 59,839 58,630
102,803 105,195
Bemrose Centre 20,655 19,000
Larch Hall 43,329 34,661
Cameron Lair, and other buildings 8,725 8,081
Activities 16,882 17,307
Other Income 2,007 899
Total income from charitable activities 194,401 185,143
Total income 207,074 200,061
Expenditure
Cost of goods sold: Providore 7,804 9,758
Cost of charitable activities:
Spring Bank expenses 28,704 25,106
Training 230 -
Light and heat 22,330 23,818
Water and rates 3,630 4,351
Telephone 2,605 3,242
Insurance 11,572 9,289
Rent 5,142 4,366
Repairs and renewals 97,175 53,767
Waste disposal and laundry 13,284 12,677
Cleaner 11,193 7,948
Administrator's salary and national insurance 11,612 10,528
Printing, postage, and stationery - -
Sundry expenses 404 420
Advertising - -
Travel expenses 113 254
Depreciation: Leasehold land and buildings - -
Scouting equipment 570 1,368
Total expenditure on charitable activities 208,564 157,134
Total expenditure 216,368 166,892
Surplus/(deficit) for the year (9,294) 33,169
----- End of picture text -----

14

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

11. Tangible fixed assets
Cost or valuation
At 1 January 2024
Additions
Disposals
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
Depreciation on disposals
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Leasehold
land and
buildings
£
468,801
-
-
468,801
433,801
-
-
433,801
35,000
35,000		 Scouting
equipment
£
244,945
-
-
244,945
242,725
570
-
243,295
1,650
2,220		 Office and
training
equipment
£
25,107
-
-
25,107
25,107
-
-
25,107
-
-		 Total
£
738,853
-
-
738,853
701,633
570
-
702,203
36,650
37,220

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

12.
Nationwide Buidling Society
Virgin Money
United Trust Bank
Mansfield Building Society
Skipton Building Society
13. Debtors
Prepayments and accrued income
Investments		 2024
£
74,841
67,945
57,956
86,250
5,467
292,459
2024
£
622		 2023
£
83,362
67,035
57,816
84,215
5,000
297,428
2023
£
2,851

15

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

14. Creditors
Creditors
Accruals and deferred income		 2024
£
534
27,173
27,707		 2023
£
534
19,941
20,475

15. Lease commitments

At 31 December 2024, the charity had a commitment to pay £4,894 (2023: £4,364) per annum under an operating lease for land and buildings which expires more than five years after the balance sheet date.

16. 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 and in the past have ran joint events with the organisation.

17. Analysis of movements on funds

General fund
Designated funds
Drum Hill (Note 10)
Kinder walk
Development fund
Jamboree leadership fund
Four Inns walk
Peak contingency
Youth United
Bike Active Support Unit
Sailing Active Support Unit
International Fund
Region Fund
Peak Camps fund
Restricted funds
Total funds		 Balance at
1 January
2024
£
161,015
180,748
-
17,213
1,500
-
10,000
968
-
-
10,463
9,358
14,477
244,727
-
-
405,742		 Income
£
91,423
207,074
-
-
-
-
-
-
-
-
-
-
-
207,074
-
-
298,497		 Expenditure
£
(88,680)
(216,368)
-
-
-
-
-
(820)
-
-
(6,970)
(1,217)
-
(225,375)
-
-
(314,055)		 Transfers
£
(3,250)
-
-
2,500
750
-
-
-
-
-
-
-
-
3,250
-
-
-		 Increase in
Balance at
value of
31 December
investments
2024
£
£
-
160,508
-
171,454
-
-
-
19,713
-
2,250
-
-
-
10,000
-
148
-
-
-
-
-
3,493
-
8,141
-
14,477
-
229,676
-
-
-
-
-
390,184

17

Derbyshire County Scout Council

Notes to the accounts (continued)

for the year ended 31 December 2024

17.[Analysis of movements on funds (continued)]

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

The purpose of each fund is as follows:

Drum Hill

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.

Kinder Walk

Development Fund

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.

Jamboree Leadership Fund

Four Inns Walk

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

Funds have accumulated from the annual Four Inns Walk, which wass an event run for the Scouts Network and members of the general public. This event has now ceased and is the residual of the event.

18

Derbyshire County Scout Council

Notes to the accounts (continued) for the year ended 31 December 2024

17.[Analysis of movements on funds (continued)]

Peak Contingency Bike Active Support Unit

This fund is set aside for the financial support of the Peak Camps event.

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. There is no plan for another Peak Camp at this stage.

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.

18. Analysis of net assets between funds
Tangible fixed assets
Investments
Current assets
Current liabilities
Tangible fixed assets
Investments
Current assets
Current liabilities		 General
£
-
159,037
3,571
(2,100)
160,508
General
£
-
158,249
4,866
(2,100)
161,015		 Designated
£
36,650
133,422
85,211
(25,607)
229,676
Designated
£
37,220
139,179
86,703
(18,375)
244,727		 Restricted
£
-
-
-
-
-
Restricted
£
-
-
-
-
-		 2024
£
36,650
292,459
88,782
(27,707)
390,184
2023
£
37,220
297,428
91,569
(20,475)
405,742		 2023
£
37,220
297,428
91,569
(20,475)
405,742
2022
£
38,588
242,757
111,053
(23,222)
369,176

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 2024

----- Start of picture text -----
2024 Bike
Jamboree Peak Active Youth Peak
General Drum Kinder Development Leadership Four Inns contingency Support International United Region Camps
Total fund Hill walk fund fund walk fund Unit fund fund fund fund
£ £ £ £ £ £ £ £ £ £ £ £ £
Fixed Assets 36,650 - 36,650 - - - - - - - - - -
Virgin Money 67,945 49,975 - - - - - - - 3,493 - - 14,477
United Trust Bank 57,956 2,756 55,200 - - - - - - - - - -
Mansfield BS 86,250 45,998 - - 19,713 2,250 - 10,000 - - 148 8,141 -
Nationwide BS 74,841 54,841 20,000 - - - - - - - - - -
Skipton BS 5,467 5,467 - - - - - - - - - - -
Stock 7,758 1,126 6,632 - - - - - - - - - -
Debtors 622 - 622 - - - - - - - - - -
Bank and cash 80,402 2,445 77,957 - - - - - - - - - -
Creditors (27,707) (2,100) (25,607) - - - - - - - - - -
390,184 160,508 171,454 - 19,713 2,250 - 10,000 - 3,493 148 8,141 14,477
2023 Bike
Jamboree Peak Active Youth Peak
General Drum Kinder Development Leadership Four Inns contingency Support International United Region Camps
Total fund Hill walk fund fund walk fund Unit fund fund fund fund
£ £ £ £ £ £ £ £ £ £ £ £ £
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
----- End of picture text -----

20