2023-03-31-accounts

STAFFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES’ ANNUAL REPORT

for the period from 01/04/2022 to 31/03/2023

Reference and administration details

Charity name The Scout Association registered number Registered charity number Charity’s principal address

Staffordshire County Scout Council 0152 1021182 County Office, Town Meadow Way Unit 3 Uttoxeter Business Centre Town Meadow Way Uttoxeter ST14 8AZ

Names of the charity trustees who manage the charity

Trustee name	Appointment	Dates	Appointment
Mr R Williams4, 5	County Chair	To 16/03/2023	Staffordshire County Scout Council
Mrs J Brocklehurst2, 4, 5	County Commissioner	To 31/12/2022	The Scout Association
Mr R Williams2, 4, 5	County Lead Volunteer	From 01/01/2023	The Scout Association
Mrs J C Gilbert4, 5	County Treasurer		Staffordshire County Scout Council
Mrs H J Wilcox2, 4 ,5	County Secretary		The County Executive Committee
Miss I Boote2	County Youth Commissioner	To 22/03/2023	Staffordshire County Scout Council
Mrs A Auckland		To 10/10/2022	Staffordshire County Scout Council
Mrs E M Bromley1			Staffordshire County Scout Council
Mrs E Birch1, 2, 5	County Chair	From 24/03/2023	Staffordshire County Scout Council
Mr P A Creaser4, 5			Staffordshire County Scout Council
Mr N J Cunliffe1		From 26/04/2022	Staffordshire County Scout Council
Mr N Evans2			Staffordshire County Scout Council
Mr B Field1			Staffordshire County Scout Council
Mr D Hancock			Staffordshire County Scout Council
Mr C Leader2			Staffordshire County Scout Council
Mr K Levene1		To 13/09/2022	Staffordshire County Scout Council
Mr N Moss1		From 04/10/2022	Staffordshire County Scout Council
Mr S Norman2			Staffordshire County Scout Council
Mr A Preston1			Staffordshire County Scout Council
1=Nominated by County Commissioner 2=Member of the Appointments Advisory Committee 4=Member of the Finance Sub Committee 5=Member of the Emergency _Committee_6!

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2022/2023 (continued)

Names and addresses of advisors	Names and addresses of advisors	Names and addresses of advisors	Names and addresses of advisors
Type of advisor	Name		Address
Bank	UnityTrust Bank		Nine BrindleyPlace,Birmingham,B1 2HB
Accountants	VAST Services 1920		The Dudson Centre,Hope Street,HanleyStoke on Trent ST1 5DD
Structure, governance, and management
Type of Governing document		Our governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association (“POR”).
How the charity is constituted		Staffordshire County Scout Council (“The County”) is a trust established under its rules which are common to all Scouts.
Trustee selection methods		The County Lead Volunteer is appointed by The Scout Association. The County Secretary is a part-time paid employee of the charity and is appointed by the County Executive Committee. All the other trustees are either (a) nominated by the County Lead Volunteer and approved or (b) directly elected at the Annual General Meetingof the charityor(c)are co-opted bythe CountyTrustee Board.
Additional governance issues
		The County is managed by the County Trustee Board, the members of which are the ‘Charity Trustees’ of the County which is an educational charity. As Charity Trustees, they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Members of the Trustee Board are required to complete 'Essential Information for Trustee Board training within the first 5 months of joining the Board unless they have already completed the requisite training in another role. They are also required to complete mandatory GDPR, Safety and Safeguarding training. Disclosure and Barring Service checks are carried out prior to commencement of Trusteeship. These checks are repeated every five years in line with POR.
		Except for the County Secretary who is our employee, we all give our time voluntarily and receive no remuneration. Travelling and any other reasonable expenses are paid when claimed.
		We have a duty to report on the charity’s public benefit in our Annual Report. We have assessed our aims, activities, and charitable objectives, which are to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. We believe that we have met the Charity Commission’s public benefit criteria for boththe advancement of educationandthe advancement of citizenship or community development. The Scout Association complies with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2022/2023 (continued)

Identifiable benefit: The way in which Scouting is carried out helps young people develop towards their full potential; this benefit is directly linked to the Purpose of Scouting.

Public benefit: Scouting is a national Association open to young people aged from 4-25. Full membership is restricted to young people and adults who are willing to make the Scout Promise. The Association enables those in poverty to benefit from Scouting; while the Association charges a subscription to members under the age of 18, the benefits of Scouting are not constrained by the member’s inability to pay. Locally, there are arrangements to waive subscriptions and other costs for those who cannot afford to pay. Nationally, there are funds available for uniform and activities so that young people are not excluded from activities if they are unable to pay. Any private benefits of Scouting are incidental. The benefits of Scouting are further demonstrated throughout this report.

We have completed our review of the major risks to the charity and have annual renewal procedures in place to manage these risks. We have in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. We are not dependent on any particular donors.

Objectives and activities

Summary of the Our Mission - Scouting in Staffordshire exists to actively engage and support objects of the charity young people in their personal development, empowering them to make a set out in its positive contribution to society. governing documents Our Values - As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy, and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs, and attitudes. Cooperation - We make a positive difference; we co-operate with others and make friends.

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

• enjoy what they are doing and have fun • take part in activities indoors and outdoors • learn by doing • share in spiritual reflection • take responsibility and make choices • undertake new and challenging activities • make and live by their Promise

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2022/2023 (continued)

Summary of the main activities undertaken for the public benefit in relation to these objects

Our activities for the year continued to be in line with the Scout Association national strategy “Skills For Life: Our plan to deliver better futures”. The focus of our activities was to deliver a quality programme of youth-oriented activities, Young Leader training, Queen’s and King’s Scout Awards and the Duke of Edinburgh Awards scheme and to provide support to adult volunteers through training and development. The programme benefits our young people by developing their self-confidence and social skills alongside practical and life skills. We welcome all young people regardless of background, faith, gender, or personal circumstances. We kept in mind the Charity Commission’s guidance on public benefit at our County Trustee Board meetings.

Contribution made by volunteers

A great contribution is made by our adult volunteers, and we are grateful for the many hours they have spent listening to and encouraging our young people and working with them. Without this valuable contribution of time, energy, and expertise we would not have been able to achieve so much.

Achievements and performance
Summary of the Main achievements of the charity during the Year.	During much of the last year, we have returned to face-to-face scouting in most areas. After a drop in numbers last year, we are now well on the way to recovering to pre-pandemic numbers. In addition, our new squirrel's section for 4-6 years olds is very popular many groups are opening squirrel dreys. Our volunteers have shown fantastic creativity and have developed exciting programmes for our young people to engage with. Many outdoor camps, hiking adventures and experiences on the water have been had. The young people and the leaders have thoroughly enjoyed being back outdoors and face-to- face. 499 Beavers gained their Chief Scout Bronze Award; 489 Cubs their Silver Award; 227 Scouts their Gold Award; 44 Explorers their Platinum Award and 9 Explorers their Diamond Award. In addition, 77 young people earned the Bronze Duke of Edinburgh Award, 27 the Silver and 18 the Gold. 4 young people achieved the Young Leader Belt and 6 the Queen’s Scout Award, the highest award for a young person. We also recognised adults who received national awards including 41 Chief Scout Commendations, 26 Awards for Merit and 1 Bar to the Award for Merit. We also recognised people who have given specially distinguished service while holding adult roles for a period of not less than twenty years with 6 Silver Acorns, and 3 Silver Wolfs awarded. After the cancellations of previous international events, trips to South Korea for the World Scout Jamboree and Kandersteg are taking place this summer. Our Remembrance Day parades, and St Georges Day celebrations went ahead as usual this year and were extremely well attended.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2022/2023 (continued)

Scouting in Staffordshire continues to reach significant numbers of young people we have seen an increase in membership of about 4% over the past year. At the annual census in January 2023, we recorded 10,543 members – 7,643 youth members and 2,900 adult volunteers.

In the year ahead we look forward to working to support the implementation of the significant changes for Scouting UK and how this will improve the experience for volunteers and young people.

In Staffordshire, we want to give as many young people as possible the opportunity to experience Scouting and the chance to gain valuable skills for life. We cannot do this without the tireless work of all our volunteers. On behalf of the Trustees, we thank them all.

Elizabeth Birch County Chair

Financial review
Basis of Preparation	These financial statements have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2019) and the Charities Act 2011. Staffordshire County Scout Council meets the definition of a public benefit entity under FRS102.
Brief statement of the charity’s policy on reserves	We have examined the Charity’s requirements for reserves considering its main risks. We have established a policy whereby the unrestricted funds not designated or invested in tangible fixed assets held should represent 6 months expenditure ensuring the provision of a suitable contingency to protect the continuity of its activities for the foreseeable future, circa £31,000 plus £10,000 to fund cashflows for large events. At the year-end the County held £111,875 (2022: £107,196) of unrestricted cash reserves.
Sources and use of Funds including investments	Our main sources of funds this year have been the County Levy, a subscription paid by all youth members (i.e., those aged 4 – 17). The majority of our income this year has been applied to covering fixed costs. Activities have been operated on the basis that they are self-funding. POR sets out the way our funds may be invested. We have therefore adopted a low-risk strategy to the investment of our funds. This does involve using an account that requires a period of notice before funds may be withdrawn. All funds are held in cash using only mainstream banks or building societies. The Executive Committee regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. We do not make grants to outside organisations.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2022/2023 (continued)

Plans for Future Periods

At the end of the Financial Year, the Trustees were able to set a budget for the year ahead and have also included some provision to support the transformation required to implement the new changes from the Scout Association.

Over the coming year the Trustee’s will continue a strategy where most activities will aim to be self-funding, but will invest in areas such as activity training, and equipment funding.

Declaration

The Trustees declare that they have approved the Trustees’ report above. Signed on behalf of the charity’s trustees

Declaration	Declaration
**The Trustees declare that they have approved the Trustees’ report above. **
Signed on behalf of the charity’s trustees
Signature
Full names	Elizabeth Birch
Position	CountyChair
Date	02 August 2023

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2022/2023 (continued)

County Treasurer’s Report For the Year Ended 31[st] March 2023

The financial statements are detailed on pages 9 to 19.

The financial year was one of recovery for the Charity following the impact of Covid 19 in the previous year.

Member numbers increased significantly year on year, bringing numbers back to pre-Covid levels. This meant an increase in the County Levy income which is our main source of funds to £56k a £10k increase over the previous year.

Income from Activities was up by £180k. Spend on core activities (water, mountain activities etc) was relatively unchanged with the increase in income being entirely due to income for foreign trips. After suspending foreign travel during Covid there are two foreign trips happening in 2023, the World Scout Jamboree and a summer trip to Kandersteg.

This was also reflected in Activities cost with an increase in expenditure for these foreign trips.

Expenditure on charitable activities was £48k an increase of £5k.This is the expenditure relating to the overheads of the Charity. Expenditure includes the running of the County office, insurances, licences, and funding of Online Scouting Manager across the County. These costs are largely fixed, but a small increase has been seen in the variable element as activity in the County increased.

The year ended, with the Unrestricted (General) Fund producing a surplus of £64,999 (2022: deficit of £253). Of this surplus £60,321 related to foreign trips which are treated as designated funds and £4,678 to the general fund. The surplus on foreign trips is a timing difference. The trips are expected to break even and much of this money has already been committed with the trips taking place in Summer 2023.

Total Capital Reserves stand at £202,899 (2022 £137,900). Restricted funds of £6,992 (2022 £6,992) (see note 15) remain unchanged although the Charity is actively seeking to distribute this fund.

The year-end cash balance of £487,574 includes membership subscriptions paid in advance of £246,710 of which £56,704 is retained within the County as the County Levy, the remainder being paid to HQ Scouting.

The next year will see increased activity as the Charity is able to provide a full programme and continue on its transformation journey.

Joanne Gilbert County Treasurer 02 August 2023

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

Independent Examiner's Report to the trustee Staffordshire County Scout Council

I report to the charity trustee on my examination of the accounts of the charity for the year ended 31 March 2023 which are set out on pages 9-19.

Respective responsibilities of trustee and examiner

As the charity’s trustee of Staffordshire County Scout Council (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Staffordshire County Scout Council are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since Staffordshire County Scout Council’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

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

1. accounting records were not kept in respect of Staffordshire County Scout Council as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

...................................... Daryl Denson ACMA VAST The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD

Date:01 August 2023

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31[st] March 2023

Income Note HQ Membership Subscriptions Less paid to Scouts Voluntary income 3 Income from specific activities for generating funds 4 Income from Investments 5 Other income sources 6 Total Income Expenditure on Specific Activities 7 Expenditure on Charitable Activities 8 Total Expenditure Net Income/(Expenditure) Reconciliation of Funds Total Funds brought forward Total Funds carried forward Income Expenditure

Unrestricted Restricted Funds Total Unrestricted Restricted Funds Total Funds Funds 246,710 0 246,710 208,764 0 208,764 (246,710) 0 (246,710) (208,764) 0 (208,764) 0 0 0 0 0 0 24 0 24 12,696 0 12,696 218,033 0 218,033 38,488 0 38,488 384 0 384 229 0 229 56,704 0 56,704 46,392 0 46,392 275,144 0 275,144 97,805 0 97,805 161,673 0 161,673 54,712 0 54,712 48,472 0 48,472 43,346 0 43,346 210,145 0 210,145 98,058 0 98,058 64,999 0 64,999 (253) 0 (253) 130,908 6,992 137,900 131,161 6,992 138,153 195,907 6,992 202,899 130,908 6,992 137,900 2023 2022

The annexed notes on pages 11 to 19 form part of these financial statements.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

	2023	2023	2022	2022
Notes	£	£	£	£
Fixed Assets
Tangible Assets 10		1,268		1,893
Investments 11		53,197		52,831
		54,465		54,724
Current Assets
Debtors 12	546		1,523
Cash at bank and in hand	487,574		310,661
	488,120		312,184
Liabilities
Creditors falling due within one year 13	(339,686)		(229,008)
Net Current Assets		148,434		83,176
Net Assets		202,899		137,900
Represented by:-
Unrestricted Funds
General funds 14		111,874		107,196
Designated funds 14		84,033		23,712
Restricted Funds 15		6,992		6,992
Total Charity Funds 16		202,899		137,900

The financial statements were approved by the Charity’s Trustees on 2 August 2023 and signed on their behalf by

E Birch County Chair

J Gilbert County Treasurer

The annexed notes on pages 11 to 19 form part of these financial statements.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31[st] March 2023

1. Accounting policies

Basis of preparation and assessment of going concern

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2019) and the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The Trustees consider that there are no uncertainties about the charity’s ability to continue as a going concern over the next twelve months.

1.1. Fund accounting

Funds held by the Charity are:

Unrestricted general funds – general funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds – these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects.

Restricted funds - these are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.2. Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern and there are not any significant areas of uncertainty that affect the carrying value of assets held by the charity.

1.3. Incoming resources

All incoming resources are included in the SOFA when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received.

1.4. Grants payable and receivable

All grants are accounted for gross when receivable. Grants payable are recognised as expenditure when the commitment is entered into.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2023

1.5. Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable.

Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised.

Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

1.6. Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

1.7. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost residual value of each asset over its expected useful life, as follows:

Boats and Trailers 10% straight line Fixtures, fittings, and equipment 20% straight line Computer equipment and software, activity equipment 33% straight line

1.8. Investments

Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the statement of financial activities.

1.9. Stock

Stock is valued at the lower of cost and net realisable value.

1.10. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

1.11. Liabilities

Liabilities 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.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2023

2. Cashflow statement

The Charity is exempt from the requirement to prepare a cashflow statement because it is a small Charity.

3. Voluntary Income

	2023		2022
			Unrestricted Funds Restricted Funds Total
	Unrestricted Fd Restricted Fd Total
	uns uns
	£ £ £		£ £ £
Donations	24 0 24		1,400 0 1,400
Government Grants	0 0 0		11,296 0 11,296
	24 0 24		12,696 0 12,696

Government Grants

The Charity received no Government assistance during the year under review. (2022: £11,296)

4. Specific activities for generating funds

County Events Duke of Edinburgh World Scout Jamboree Kandersteg 2023 Eurojam Mountain and Caving Activities Other Income Target Shooting Water Activities Young Leaders & Youth Team	Unrestricted Funds Restricted Funds Total £ £ £ 2,605 0 2,605 6,351 0 6,351 112,442 0 112,442 87,205 0 87,205 0 0 0 3,295 0 3,295 0 0 0 430 0 430 3,345 0 3,345 2,360 0 2,360 218,033 0 218,033 2023	Unrestricted Funds Restricted Funds Total £ £ £ 1,615 0 1,615 6,155 0 6,155 17,847 0 17,847 0 0 17,848 5,227 0 5,227 2,535 0 2,535 931 0 931 0 0 0 1493 0 1493 2,685 0 2,685 2022
		38,488 0 38,488

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2023

5. Investment Income

5. Investment Income
Bank Interest Receivable Building Society Interest	Unrestricted Funds Restricted Funds Total £ £ £ 18 0 18 366 0 366 384 0 384	Unrestricted Funds Restricted Funds Total £ £ £ 1 0 1 228 0 228
		229 0 229

6. Other incoming sources

County Levy	Unrestricted Funds Restricted Funds Total £ £ £ 56,704 0 56,704 56,704 0 56,704 2023	Unrestricted Funds Restricted Funds Total £ £ £ 46,392 0 46,392 2022
		46,392 0 46,392

7. Specific Activities Costs

Activity permits Activities Equipment County Events Duke of Edinburgh World Scout Jamboree Kandersteg 2023 Eurojam Ghana 2020 International Mountain and Caving Activities New Section Development Other Training Expenses Programme Expenses Programme Team expenses Water Activities Target Shooting Activities Transformation Programme Other Expenditure	Unrestricted Restricted Total Funds Funds £ £ £ 615 0 615 1,805 0 1,805 5,654 0 5,654 4,382 0 4,382 112,534 0 112,534 22,184 0 22,184 2,593 0 2,593 2,014 0 2,014 7 0 7 3,892 0 3,892 300 0 300 690 0 690 0 0 0 518 0 518 2,652 0 2,652 451 0 451 913 0 913 468 0 468 161,673 0 161,673 2023	Unrestricted Restricted Total Funds Funds £ £ £ 0 0 0 0 0 0 3,668 0 3,668 6,570 0 6,570 20,103 0 20,103 0 0 0 12,191 0 12,191 3,750 0 3,750 0 0 0 4,063 0 4,063 1,200 0 1,200 1,280 0 1,280 424 0 424 309 0 309 1,154 0 1,154 0 0 0 0 0 0 0 0 0 2022
		54,712 0 54,712

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2023

8. Charitable activities costs

8. Charitable activities costs
Administration Salaries AGM Lead Volunteer Expenses Depreciation General Administration Hire of Venues Independent Examination Fees Insurance	Unrestricted Restricted Total Funds Funds £ £ £ 19,863 0 19,863 672 0 672 1,206 0 1,206 975 0 975 11,819 0 11,819 11 0 11 1,045 0 1,045 1,705 0 1,705 2023	Unrestricted Restricted Total Funds Funds £ £ £ 19,667 0 19,667 594 0 594 630 0 630 2,036 0 2,036 8,506 0 8,506 35 0 35 900 0 900 1,388 0 1,388 2022
IT Charges	411 0 411	667 0 667
Pension Costs Presentation and Awards Printing, Postage and Telephone Rent Support Expenses Trustee Expenses Other Expenses	813 0 813 75 0 75 1,184 0 1,184 6,605 0 6,605 78 0 78 710 0 710 1,300 0 1,300 48,472 - 48,472	1,038 0 1,038 148 0 148 1,106 0 1,106 6,605 0 6,605 0 0 0 28 0 28 0 0 0
		43,346 0 43,346

9. Trustees’ remuneration and expenses

The key management personnel of the charity is the County Secretary. The benefits of the key management personnel of the Trust were salary £19,863 (2022: £19,875) and pension contribution £813 (2022: £829). 4 Trustee’s were reimbursed a total of £710 (2022: 1 Trustee £28) for out-of-pocket expenses.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2023

10. Tangible fixed assets

	Fixtures,
	Fitting &	Total
	Equipment
	£	£
Cost
At 1stApril 2022	30,044	30,044
Additions	350	350
Disposals	0	0
At 31st March 2023	30,394	30,394
Depreciation
At 1st April 2022	28,151	28,151
Charge for the year	975	975
Disposals		0
At 31st March 2023	29,126	29,126
Net book values
At 31st March 2023	1,268	1,268
At 31st March 2022	1,893	1,893

11. Fixed asset investments

Cash held as part of the investment portfolio

Building Society Account 12. Debtors Prepayment	2023 £ 53,197 _ 53,197 _ 2023 £ 546 _ 546 _	2022 £ 52,831 _ 52,831 _ 2022 £ 1,523 _ 1,523 _

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2022

13. Creditors: amounts falling due within one-year Membership Subscriptions in Advance Fees and Deposits in Advance Accruals and Deferred Income	2023 £ 334,346 175 5,165 _ 339,686 _	2022 £ 224,386 0 4,622 _ 229,008 _

14. Unrestricted funds of the Charity

At the beginning of the year Movement in fund in the year	General Designated Total Fund Fund £ £ £ 107,196 23,712 130,908 4,678 60,321 64,999
	111,874 84,033 195,907

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.

The designated funds all relate to foreign trips. There were two trips that were cancelled due to Covid-19 for which funds of £20,837 are still held. £7,926 relates to the Eurojam trip and £12,911 to the Ghana trip. These funds are declining as post Covid participants find alternative opportunities to utilise these funds. The remaining £63,196 relates to funds held for trips to Kandersteg and the World Scout Jamboree both of which are taking place in summer 2023.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2023

15 . Restricted funds

Inclusivity Fund	Opening Net Balance Incoming Resources £ £ 6,992 0 _ _ 6,992 0	Transfer £ 0 _ 0	Closing Balance £ 6,992 _ 6,992

Restricted funds

Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

The Inclusivity Fund represents the income earned on the Endowment Fund (which was incorporated into the Inclusivity Fund in 2011), together with other donations earmarked to be spent on the furtherance of Special Needs Scouting after deducting any eligible expenditure.

16. Analysis of net assets between funds

	Unrestricted Funds Restricted Funds 2023 Total	Unrestricted Funds Restricted Funds 2022 Total
	£ £ £	£ £ £
Fund balances at 31st March
Are represented by:
Tangible fixed assets	1,268 0 1,268	1,893 0 1,893
Fixed asset Investments	53,197 0 53,197	52,831 0 52,831
Current assets	481,128 6,992 488,120	305,192 6,992 312,184
Less Current liabilities	(339,686) 0 (339,686)	(229,008) 0 (229,008)
Net Assets	195,907 6,992 202,899	130,908 6,992 137,900

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d)

for the year ended 31[st] March 2023

17. Capital commitments

There were no capital commitments authorised or contracted for at the year end.

18. Taxation

The Charity is exempt from taxation on any income or capital gains.

19. Related party transactions

The charity is affiliated to the Scout Association, on whose behalf It collects membership subscriptions. HQ Membership subscriptions of £246,710 in the year (2022: £208,764) are shown on the Statement of Financial Activities.

20. Non-adjusting event after the financial period

Membership numbers have recovered to pre pandemic levels. The Trustees recognise that there is still some small risk arising from the Covid-19 pandemic in relation to International Travel. Risk reviews are in place to ensure that this risk is managed.

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