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2024-03-31-accounts

STAFFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES’ ANNUAL REPORT

for the period from 01/04/2023 to 31/03/2024

Reference and administration details

Charity name Staffordshire County Scout Council The Scout Association registered number 0152 Registered charity number 1021182 Charity’s principal address County Office, Kibblestone International Scout Camp Kibblestone Road Oulton Stone ST15 8UJ

Names of the charity trustees who manage the charity

Trustee name Office (if any)
whole year		 Dates acted if not for
whole year
Mrs E Birch1, 4,5
~~OO~~		 County Chair
~~OO~~		 ~~OO~~
Mr R Williams2, 4, 5
~~OO~~		 County Lead Volunteer
~~OO~~		 ~~OO~~
Mrs J C Gilbert4, 5
~~OO~~		 County Treasurer
~~OO~~		 ~~OO~~
Mrs H J Wilcox2, 4 ,5
~~OO~~		 County Secretary
~~OO~~		 To 20/09/2023
~~OO~~
Mrs E M Bromley1
~~OO~~		 ~~OO~~ To 05/02/2024
~~OO~~
Mr P A Creaser4, 5
~~OO~~		 ~~OO~~ To 20/09/2023
~~OO~~
Mr N Cunliffe
~~OO~~		 ~~OO~~ ~~OO~~
Mr N Evans2
~~OO~~		 ~~OO~~ To 20/09/2023
~~OO~~
Mr B Field1
~~OO~~		 ~~OO~~ ~~OO~~
Mr D Hancock
~~OO~~		 ~~OO~~ To 20/09/2023
~~OO~~
Mr N Heath
~~OO~~		 ~~OO~~ From 20/09/2023
~~OO~~
Mr C Leader1.2
~~OO~~
~~pe~~		 ~~OO~~
 ~~OO~~
Mr N Moss
~~pe~~
Mr S Norman2
~~pe~~
Mr A Preston1
~~OO~~		 ~~OO~~ To 20/09/2023
~~OO~~
1=Nominated by County Lead Volunteer
2=Member of the Appointments Advisory
Committee
4=Member of the Finance Sub Committee
5=_Member of the Emergency Committee_6!

1

STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2023/2024 (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.
There are 3 classifications of Trustee
a) Ex officio
b) Appointed by the Scout Council
c) Co-opted by the Trustee Board.
(POR Chapter 5)
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.

2

STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2023/2024 (continued)

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.

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:

3

STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2023/2024 (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.		 The changes to membership of Trustee Board come into effect at the first
Annual General Meeting following 31stMarch 2023.
The past year has been spent developing District Trustee Boards, preparing
the respective Boards for changes that must be considered in the planning for
the 2024 AGM, ensuring the correct Trustee appointments can be made at
their upcoming AGMs. County Conference saw the creation of Trustee Board
Chairs Support Group, it’s aim to share ‘good practice’ throughout the County
then disseminating the model to Group level.
Significant progress has been made in the recruitment of members of Lead
Volunteer Teams. Transformation has provided inspirational conversations to
take place both at a County and District level.
Our new squirrel's section for 4-6 years olds has expanded significantly.
Staffordshire now has 472 members.
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.

532 Beavers gained their Chief Scout Bronze Award; 585 Cubs their Silver
Award; 255 Scouts their Gold Award; 47 Explorers their Platinum Award and
16 Explorers their Diamond Award. In addition, 100 young people earned the
Bronze Duke of Edinburgh Award, 31 the Silver and 15 the Gold. 14 young
people achieved the Young Leader Belt and 11 the Queen’s Scout Award,
the highest award for a young person.

We also recognised adults who received national awards including 25 Chief
Scout Commendations, 26 Awards for Merit and 3 Bar to the Award for Merit.
We also recognised people who have given specially distinguished service

4

STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2023/2024 (continued)

while holding adult roles for a period of not less than twenty years with 2 Silver Acorns, and 1 Silver Wolfs awarded.

During the summer our Scout/Explorer/Network members took part in both the World Scout Jamboree in Korea and International Camp at Kandersteg in Switzerland

Our Remembrance Day parades, and St Georges Day celebrations went ahead as usual this year and were extremely well attended.

Scouting in Staffordshire continues to reach significant numbers of young people we have seen an increase in membership of about 1% over the past year. At the annual census in January 2024, we recorded 10,646 members – 7,989 youth members and 2,657 adult volunteers.

In the year ahead we look forward to concluding our aim to reach our North Star - the significant changes for Scouting UK and how this will improve the experience for volunteers and young people.

The Board recognises the events of the Great Orme, it’s challenges to the organisation, along with the need to overhaul safety considerations to protect all our members. The County is actively engaging with HQ to review processes and making plans to support our Adult Volunteers, ensuring our young people enjoy scouting as safely as possible.

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

Financial review 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

5

STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2023/2024 (continued)

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 £110,355 (2023: £111,875) of unrestricted cash reserves. Sources and use of Our main sources of funds this year have been the County Levy, a subscription Funds including paid by all youth members (i.e., those aged 4 – 17). investments 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 Trustee Board 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.

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 Signature Full names Elizabeth Birch Position County Chair 07 August 2024 Date ~~_——~~ 6

STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2023/2024 (continued)

County Treasurer’s Report For the Year Ended 31[st] March 2024

The financial statements are detailed on pages 9 to 19.

An increase in member numbers in Staffordshire meant that income from the County levy increased by £6,500 year on year. Total income from the County levy which is our main source of funds was £63,000.

The year ended with the Unrestricted (General fund) producing a deficit of £64,588 (2023: surplus £64,999). This is largely a timing difference with income received in one financial year, and expenditure taking place the next. The deficit was split £63,068 to designated funds and £1,520 to general funds.

We were finally able to embark on some international trips in this year following the suspension of foreign trips during the Covid 19 epidemic.

The summer saw both a trip to Kandersteg and the World Scout Jamboree. Financially, this meant significant expenditure in the year from our designated funds with a £58,000 reduction in funds for these two trips.

The funds from cancelled trips to Ghana and Eurojam were closed this year. A further £6,000 was paid to participants to take advantage of other opportunities and the remaining £15,000 has been transferred to a new international fund to support future international trips.

Two new designated funds were set up for future trips to Roverway and Gilwell Takeover Camp with balances totalling £1,500 at the year end.

The general fund produced a deficit of £1,500. The general fund is used for the day to day running of the charity. The income to support this is generated from the county levy, and the expenditure covers all the overheads of running the charity and providing a full programme of activities. The County office relocated in August to Kibblestone Scout Camp. Whilst this will give future financial benefits with a reduction in rental costs, this year did see a one-off cost relating to the move of £1,500.

Excluding these costs, overheads were in line with the previous year.

Total Capital Reserves stand at £137,411 (2023 £202,899). Restricted funds are £6,092 (2023 £6,992) (see note 15) a small decrease on the previous year as the Charity continues to actively seek to distribute this fund.

The year-end cash balance of £441,207 (2023: £487,574)includes membership subscriptions paid in advance of £347,140. From this £291,375 was paid to Scouting HQ in April 2024, the reminder being retained within the County representing the annual County levy.

Joanne Gilbert County Treasurer 07 August 2024

7

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 2024 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

8

STAFFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31[st] March 2024

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
(334,346)
0
(334,346)
246,710
0
246,710
334,346
0
334,346
(246,710)
0
(246,710)
0
0
0
0
0
0
89
0
89
24
0
24
157,778
0
157,778
218,033
0
218,033
1,733
0
1,733
384
0
384
63,265
0
63,265
56,704
0
56,704
222,865
0
222,865
275,144
0
275,144
238,064
900
238,964
161,673
0
161,673
49,389
0
49,389
48,472
0
48,472
287,453
900
288,353
210,145
0
210,145
(64,588)
(900)
(65,488)
64,999
0
64,999
195,907
6,992
202,899
130,908
6,992
137,900
131,319
6,092
137,410
195,907
6,992
202,899
2024
2023

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

9

STAFFORDSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET
As at 31st March 2024
2024 2024 2023
Notes £ £
£		 £ £ £
£
Fixed Assets
Tangible Assets 10 1,787 1,268
Investments 11 54,884 53,197
56,671 54,465
Current Assets
Debtors 12 767 546
Cash at bank and in hand 441,207 487,574
441,974 488,120
Liabilities
Creditors falling due within one
year		 13 (361,234) (339,686)
Net Current Assets 80,740 148,434
Net Assets 137,411 202,899
Represented by:-
Unrestricted Funds
General funds 14 110,354 111,874
Designated funds 14 20,965 84,033
Restricted Funds 15 6,092 6,992
Total Charity Funds 16 137,411 202,899

The financial statements were approved by the Charity’s Trustees on 7 August 2024 and signed on their behalf by

E Birch County Chair

J Gilbert County Treasurer

10

STAFFORDSHIRE COUNTY SCOUT COUNCIL

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

11

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31[st] March 2024

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.

Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed.

Where a change of accounting policy or treatment has occurred, the prior year figures have been adjusted to reflect the new treatment.

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

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.

12

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

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.

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.

13

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

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.

2. Cashflow statement

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

3. Voluntary income

Government Grants

The Charity received no Government assistance during the year under review(2023: £nil)

14

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

4. Specific activities for generating funds

----- Start of picture text -----
2024 2023
Unrestricted Restricted Unrestricted Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £ £ £
County Events 2,965 0 2,965 2,605 0 2,605
Duke of Edinburgh 7,547 0 7,547 6,351 0 6,351
World Scout Jamboree 23,820 0 23,820 112,442 0 112,442
Kandersteg 2023 90,762 0 90,762 87205 0 87,205
Roverway 21000 0 21000 0 0 0
Gilwell Take Over Camp 500 0 500 0 0 0
Mountain and Caving Activities 4,015 0 4,015 3,295 0 3,295
Other Income 0 0 0 0 0 0
Target Shooting 0 0 0 430 0 430
Water Activities 3,787 0 3,787 3345 0 3345
Young Leaders & Youth Team 3,382 0 3,382 2,360 0 2,360
157,778 0 157,778 218,033 0 218,033
----- End of picture text -----

5. Investment Income

----- Start of picture text -----
2024 2023
Unrestricted Restricted Unrestricted Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £ £ £
Bank Interest Receivable 46 0 46 18 0 18
Building Society Interest 1,687 0 1,687 366 0 366
1,733 0 1,733 384 0 384
----- End of picture text -----

6. Other incoming sources

----- Start of picture text -----
2024 2023
Unrestricted Restricted Unrestricted Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £ £ £
County Levy 63,019 0 63,019 56,704 0 56,704
Other Miscellaneous Income 246 0 246 0 0 0
63,265 0 63,265 56,704 0 56,704
----- End of picture text -----

15

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

7. Specific Activities Costs

----- Start of picture text -----
2024 2023
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
£ £ £ £ £ £
Activity permits 1,190 0 1,190 615 0 615
Activities Equipment 798 0 798 1805 0 1805
County Events 8,266 0 8,266 5,654 0 5,654
Duke of Edinburgh 7,277 0 7,277 4,382 0 4,382
World Scout Jamboree 25,715 0 25,715 112,534 0 112,534
Kandersteg 2023 151,008 0 151,008 22184 0 22184
Roverway 20,000 0 20,000 0 0 0
Eurojam 896 0 896 2,593 0 2,593
Ghana 2020 5,330 0 5,330 2,014 0 2,014
International - 0 - 7 0 7
Mountain and Caving Activities 4,764 0 4,764 3,892 0 3,892
New Section Development 900 0 900 300 0 300
Other Training Expenses 1,012 0 1,012 690 0 690
Programme Team expenses 1,039 0 1,039 518 0 518
Water Activities 7,634 0 7,634 2,652 0 2,652
Target Shooting Activities - 0 - 451 0 451
Transformation Programme 2,234 0 2,234 913 0 913
Other Expenditure - 900 900 468 0 468
238,064 900 238,964 161,673 0 161,673
----- End of picture text -----

8. Charitable activities costs

----- Start of picture text -----
2024 2023
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
£ £ £ £ £ £
Administration Salaries 21,278 0 21,278 19,863 0 19,863
AGM 1,314 0 1,314 672 0 672
Lead Volunteer Expenses 2,257 0 2,257 1,206 0 1,206
Depreciation 778 0 778 975 0 975
General Administration 11,131 0 11,131 11,819 0 11,819
Hire of Venues 14 0 14 11 0 11
Independent Examination Fees 1,034 0 1,034 1,045 0 1,045
Insurance 1,728 0 1,728 1,705 0 1,705
IT Charges 264 0 264 411 0 411
Office Move Costs 1,520 0 1,520 0 0 0
Pension Costs 656 0 656 813 0 813
Presentation and Awards 89 0 89 75 0 75
Printing, Postage and Telephone 1,442 0 1,442 1,184 0 1,184
Rent 4,602 0 4,602 6,605 0 6,605
Support Expenses 818 0 818 78 0 78
Trustee Expenses 98 0 98 710 0 710
Other Expenses 367 0 367 1300 0 1300
49,389 0 49,389 48,472 0 48,472
----- End of picture text -----

16

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

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 £21,294 (2023: £20,200) and pension contribution £656 (2023: £1,469). 4 Trustee’s were reimbursed a total of £98 (2023: 4 Trustee’s £710) for out-of-pocket expenses.

10. Tangible fixed assets

Fixtures,
Fitting & Total
Equipment
£ £
Cost
At 1stApril 2023 30,394 30,394
Additions 1,297 1,297
Disposals 0 0
At 31st March 2024 31,691 31,691
Depreciation
At 1st April 2023 29,126 29,126
Charge for the year 778 778
Disposals 0
At 31st March 2024 29,904 29,904
Net book values
At 31st March 2024 1,787 1,787
At 31st March 2023 1,268 1,268

11. Fixed asset investments

Cash held as part of the investment portfolio

Building Society Account 2024
£
54,884
_
54,884
_		 2023
£
53,197
_
53,197
_

17

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

12.
Debtors
Prepayment
13.
Creditors: amounts falling due
within one-year
Membership Subscriptions in Advance
Fees and Deposits in Advance
Accruals and Deferred Income		 2024
£
767
_
767
_
2024
£
347,140
2,135
11,959
_
361,234
 2023
£
546
_
546
_
2023
£
334,346
175
5,165
_
339,686

14. Unrestricted funds of the Charity

----- Start of picture text -----
General Designated Total
Fund Fund
£ £ £
At the beginning of the year 111,874 84,033 195,907
Movement in fund in the year (1,520) (63,068) (64,588)
110,354 20,965 131,319
----- End of picture text -----

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.

18

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2024

15 . Restricted funds

Inclusivity Fund Opening
Net
Outgoing
Balance
Incoming
Resources
£
£
£
6,992
0
(900)
_
_
_
6,992 0(900)


 Closing
Balance
£
6,092
_
6,092

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

Fund balances at 31st March
Are represented by:
Tangible fixed assets
Fixed asset Investments
Current assets
Less Current liabilities
Net Assets		 Unrestricted
Funds
Restricted
Funds
2024 Total
£
£
£
1,787
0
1,787
54,884
0
54,884
435,882
6,092
441,974
(361,234)
0
(361,234)
131,319
6,092
137,411		 Unrestricted
Funds
Restricted
Funds
2023 Total
£
£
£
1,268
0
1,268
53,197
0
53,197
481,128
6,992
488,120
(339,686)
0
(339,686)
195,907
6,992
202,899

19

STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d)

for the year ended 31[st] March 2024

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 £334,346 in the year are shown on the Statement of Financial Activities.

20. Non-adjusting event after the financial period

There are no non-adjusting events after the financial period.

20