```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`TRUSTEES ANNUAL REPORT`**
## **`UNAUDITED FINANCIAL STATEMENTS`**
## **`30 September 2024`**
```
Charity registration number: 1023671
Scout Association: 12014
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`CONTENTS`**
## **`30 September 2024`**
```
Page
Trustees’ annual report 2 – 5
Financial accounts:
Independent examiner’s report 6
Balance sheet 7
Statement of financial activities (incorporating an
income and expenditure account) 8
Notes to the financial accounts 9 - 16
```
```
1
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`TRUSTEES’ ANNUAL REPORT`**
```
Year ended 30 September 2024
```
```
Section A - Reference and administration details
```
```
Gosport District Scout Council-The Scout Association District Registration
number is 12014.
```
```
The Gosport District Scout Council is a registered Charity and its
Charity registration Number is
1023671
```
## **`List of Trustees:-`**
**----- Start of picture text -----**
Name Appointment Sub committee
Paul Jeram District Chairman Ex Officio Nominated
Robin Peddell Lead Volunteer Ex Officio Nominated
Jane Warner District Treasurer Finance Elected
Mandy Batchelor Deputy Treasurer Finance Elected
Gwyn Evans District Secretary Finance Elected
Appointments
Jessica Haggard District Youth Ex Officio Nominated
Commissioner
Trevor Smith Deputy District Ex Officio Nominated
Commissioner
Peter Giffin Deputy District Ex Officio Nominated
Commissioner
Patricia Brown Appointments Finance Elected
Secretary Appointments
Clive Pittard Scout Active Nominated
Support Manager
Ryan McGarvey DESC Appointment
Chris Smith DNSC Appointment
Lee Pounds GSL rep. Appointments Elected
Vacant Beaver ADC Elected
Lisa Young Cub ADC Elected
Nigel Fleetwood Scout Leader Elected
Sean Werren 18-25 Co opted
Trevor Smith Gang Show Co-opted
Allan Davey Kayaking Rep Co-opted
Carl Pettitt, Solent Training Appointments Co opted
Charles Nunn, Centre
Mike Brown
Tory Smith Fundraising Chair
**----- End of picture text -----**
## **`Professional advisers`**
```
Bankers: HSBC Bank, 26 High Street, Gosport, Hampshire PO12 1DG
Independent examiner: A Weston FMAAT
```
```
2
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`TRUSTEES ANNUAL REPORT (CONTINUED)`**
## **`Year ended 30 September 2024`**
## **`Section B – Structure, governance and management`**
```
The District’s 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.
```
```
The District is a Trust established under its rules which are common to all
Scouts.
```
```
The Trustees are appointed in accordance with the Policy, Organisation and
Rules of the Scout Association.
```
```
The District is managed by the District Executive Committee the members of
which are Charity Trustees of the Gosport District Scouts, which is an
Educational charity. As charity trustees they are responsible for complying
with legislation applicable to charities. This includes the registration,
keeping of proper accounts and making returns to the Charity Commission as
appropriate.
```
```
The Committee meets every two months and consists of three independent
representatives, the Chairman; the Treasurer and the Secretary together with
the District Commissioner and section representatives.
```
```
The District Executive Committee exists to support the District Commissioner
in meeting the responsibility of the appointment and is responsible for: the
maintenance of District property; the raising of funds and the administration
of District finance; the insurance of persons and property and equipment;
District Public occasions; assisting in the recruitment of leaders and other
adult support; appointing any sub-committees that may be required; and,
appointing District administrators other than those elected.
```
## `Risk Management`
```
The Trustees have assessed and will continue to monitor the major risks to
which they believe the Scout Council is exposed, in particular those related
to the operations and finances and are, at present, satisfied that systems
are in place to mitigate the exposure to major risks.
```
```
The main areas of concern are: damage to buildings and property; injury to
leaders, helpers, supporters and members; and, loss of income from Scout
Shop, District Headquarters and Gang Show.
```
```
The District, through the capitation fees, contributes to the Scout
Association’s national accident insurance policy. Risk assessments are
carried out before all activities are undertaken.
```
```
DBS checks are carried out for all adult members of the Scout Association and
for parent helpers.
```
```
Reduced income - The District is primarily reliant upon income from
subscriptions. The District does hold a reserve to ensure continuity of
activities should there be a major reduction in income.
```
```
The District Constitution was approved at the last Annual General Meeting. It
is held by the District Secretary and is reviewed annually.
```
```
3
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`TRUSTEES ANNUAL REPORT (CONTINUED)`**
## **`Year ended 30 September 2024`**
## **`Section B – Structure, governance and management`** `(continued)`
## `Reserves Policy`
```
Gosport District Scout Council’s policy is to hold sufficient unrestricted
reserves to enable it to:
```
- `(a) meet the financial uncertainty over the lease of the DHQ.`
- `(b) withstand any other unforeseen financial setback;`
- `(c) take advantage of any opportunity which the District Executive Committee considers will benefit the Council and the community it serves.`
- `(d) provide temporary financial assistance to Scout groups in the expectation of receipt of funding from other organisations.`
```
The Trustees have determined that the appropriate level of general reserves
should be, at least, equal to 6 months expenditure of general funds.
```
## **`Section C – Objectives and activities Policy Organisation and Rules Chapter 1`**
```
The Purpose of the Scout Association – Scouting exists to actively engage and
support young people in their personal development, empowering them to make a
positive contribution to Society.
```
```
The Values – Integrity; Respect; Care; Belief; Co-operation.
```
```
The Method – Scouting takes place when young people in partnership with
adults, work together based on the Values of Scouting and in the attainment
of the objectives and activities the Trustees have had regard to the Charity
Commission’s guidance on Public Benefit.
```
## **`Section D – Achievements and performance`**
```
Membership – The District has held steady in terms of the youth and adult
members in Gosport with no change during the past year.
```
```
Assets- the buildings and equipment owned by Gosport District Scout Council
have been assessed and procedures are being put in place to monitor usage and
value.
```
```
4
```
`1023671`
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`TRUSTEES ANNUAL REPORT (CONTINUED)`**
## **`Year ended 30 September 2024`**
## **`Section E – Financial review`**
`The District made an overall surplus of £2,296.`
`The Unrestricted funds at the year-end total £139,338, of which £97,140 has been designated for the Scout shop, Gang show and other activities. Thus £42,198 [£4,228 is fixed assets] remains as an unrestricted general fund which the trustees believe is sufficient to cover short-term fluctuations in income and expenditure.`
## **`Section F – Plans for the future period`**
`a) To continue to provide the governance and management to enable young people to have access to the Objectives and Activities within the Policy Organisation of the Scout Association.`
`b) Our plan to Support, Develop and Grow continues and will form the foundations for our strategy in Gosport moving forward.`
- `c) During the next year, the management team will undertake the following:`
- `Ensure that the District continues to thrive and has the best systems in place to support the groups, to support all adult volunteers in the District and develop Scouting in the District.`
- `Provide Governance and support to the adults in the District in delivering the Trustees responsibilities`
- `Support the District Leadership team in delivering their vision for the District and assist with a development plan to meet that vision.`
- `Support the District Leadership Team to ensure that Scouting is attractive to young people and adults from all backgrounds in the District.`
- `Ensure the District Board of Trustees support the District Leadership team in providing an exciting program of events and to work together with others to meet the Scouting needs of the area.`
- `Support the District Leadership team to deliver the County Commissioner vision for Scouting across the county.`
## **`Section G – Declaration`**
`The Trustees declare that they have approved the trustees report above.`
|The Trustees declare that they have approved the trustees report above.y have approved the trustees report above.have approved the trustees report above.pproved the trustees report above.roved the trustees report above.port above.ort above.|The Trustees declare that they have approved the trustees report above.y have approved the trustees report above.have approved the trustees report above.pproved the trustees report above.roved the trustees report above.port above.ort above.|
|---|---|
|District Chairman
Treasurers Signature
jor||
|Full Name: Paul Jeram
Full name: Jane Warner
~~pO~~||
|Date: 15 July2025|Date: 15 July2025
~~pT~~|
`5`
`1023671`
`The Board of Trustees Gosport District Scout Council 24, Pilbrow Court Canberra Close Gosport Hampshire PO12 2NZ`
## **`INDEPENDENT EXAMINER'S REPORT`**
`I report on the financial accounts of Gosport District Scout Council for the year ended 30 September 2024 which are set out on pages 7 to 18.`
## **`Respective responsibilities of the executive committee and examiner`**
`The Charity’s trustees are responsible for the preparation of the financial accounts. The Charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act), and that an Independent Examination is needed.`
`It is, therefore, my responsibility:`
- `to examine the accounts under section 145 of the Charities Act;`
- `to follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and,`
- `to state whether particular matters have come to my attention.`
## **`Basis of independent examiner’s report`**
`My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial accounts presented with those records. It also includes consideration of any unusual items or disclosures in the financial accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.`
## **`Independent examiner’s statement`**
`In connection with my examination, no matter has come to my attention:`
- `(1) which gives me reasonable cause to believe that in any material respect the requirements:`
- `to keep accounting records in accordance with section 130 of the Charities Act; and,`
- `to prepare financial accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or`
- `(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial accounts to be reached.`
`Angela Weston FMAAT 134 Tukes Avenue Gosport`
`15 July 2025 Hampshire PO13 0SF`
`6`
`1023671`
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`BALANCE SHEET`**
## **`30 September 2024`**
|Note|Note|Note**2024**2023|
|---|---|---|
|||**£**£|
|**FIXED ASSETS**|**FIXED ASSETS**||
|Tangible assets 2||Tangible assets 2**53,821**53,242|
|**———————**|**———————**|**———————**———————|
|**CURRENT ASSETS**|||
|Stocks|Stocks|Stocks**12,253**14,001|
|Debtors 3|Debtors 3|Debtors 3**3,732**3,663|
|Cash at bank and in hand|Cash at bank and in hand|Cash at bank and in hand**70,709**70,448|
|||**———————**———————|
|Total current assets|Total current assets|Total current assets**86,694**88,112|
|**LIABILITIES**|||
|Creditors: Amounts falling due within|||
|one year 4|one year 4|one year 4**(1,177)**(4,312)|
|||**———————**———————|
||**NET** **CURRENT ASSETS**13|13**85,517**83,800|
|||**———————**———————|
|**TOTAL NET ASSETS**|**TOTAL NET ASSETS**|**TOTAL NET ASSETS**13 **£139,338**£137,042|
|||═══════**═══════**|
|**THE FUNDS OF THE CHARITY:**|**THE FUNDS OF THE CHARITY:**||
|**Unrestricted funds**|**Unrestricted funds**||
|General fund||14**42,198**41,892|
|Designated funds 14||Designated funds 14**97,140**95,150|
|**———————**|**———————**|**———————**———————|
|**TOTAL CHARITY FUNDS AT 30 SEPTEMBER**,**£139,338**||**£139,338**£137,042|
|═══════|═══════|═══════**═══════**|
`Approved by the members of the Gosport District Scouts Council on 15[th] July 2025 and signed on its behalf by`
`District Chairman P Jeram (Mr)`
`District Treasurer J Warner (Mrs)`
`7`
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`STATEMENT OF FINANCIAL ACTIVITIES`**
## **`Year ended 30 September 2024`**
```
2024 2023 _
Unrest- Rest- Unrest- Rest-
Note ricted ricted Total ricted rictedTotal
£ £ £ £ £ £
INCOME from:
Donations and legacies 5
Voluntary income 4,323 4,323 2,860 2,860
Income from fundraising events 29,411 29,411 24,220 24,220
——————————————————— ——————— ————— ———————
33,734 - 33,734 27,080 - 27,080
——————————————————— ——————— ————— ———————
Charitable activities 6
Membership subscriptions 58,321 58,321 51,911 51,911
Income from activities 26,15526,155 33,643 33,643
——————————————————— ——————— ————— ———————
84,476 - 84,476 85,554 - 85,554
Bank interest received - - 282 282
——————————————————— ——————— ————— ———————
Total income 118,210 - 118,210 112,916 - 112,916
——————————————————— ——————— ————— ———————
EXPENDITURE on:
Raising funds 7 10,811 10,811 12,346 12,346
Charitable activities 8 105,103 105,103 117,108 117,108
——————————————————— ——————— ————— ———————
Total expenditure 115,914 - 115,914 129,454 - 129,454
——————————————————— ——————— ————— ———————
NET INCOME/(EXPENDITURE) 2,296 2,296 (16,538) (16,538)
RECONCILLIATION OF FUNDS:
Total funds brought forward 137,042 137,042 153,580153,580
——————————————————— ——————— ————— ———————
TOTAL FUNDS CARRIED FORWARD 14 £139,338 £ - £139,338 £137,042£ - £137,042
═══════ ═════ ═══════ ═══════ ═════ ═══════
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
```
NOTES TO THE FINANCIAL ACCOUNTS
```
```
30 September 2024
```
## **`NOTE 1 — ACCOUNTING POLICIES`**
- **`(a) Accounting framework`**
```
The financial accounts have been set out in accordance with the
accounting framework required under the Statement of Recommended Practice
applicable to charities preparing accounts in accordance with FRS 102
(SORP FRS 102 updated October 2019).
```
```
There were no material departures from these standards.
```
## **`(b) Basis and content of the financial accounts`**
```
The accounts have been prepared on the basis of historical cost and the
accruals concept to show a true and fair view of the Charity’s financial
position and activities.
```
```
The accounts are expressed in pounds Sterling, rounded to the nearest
pound and include all the assets and liabilities under the control of the
Trustees of the Charity.
```
## **`(c) Tangible fixed assets and depreciation`**
```
Land and buildings
Acquisition information relating to the Council’s freehold land and
buildings is not readily available and these premises are included in the
accounts at a historical valuation and are not depreciated.
```
```
These costs are depreciated over the shorter of the estimated useful
economic life of the assets and the lease term.
```
## `Other tangible fixed assets`
```
Other tangible assets are capitalised at cost and depreciation is
provided at rates calculated to write off the cost less estimated
residual value of each asset over its expected useful life as follows:
Electrical equipment 4 Years straight line
Other equipment 10 Years straight line
Fixtures and fittings 20 Years straight line
Acquisition information relating to the Council’s freehold land and
buildings is not readily available and these premises are included in the
accounts at a historical valuation and are not depreciated.
```
## **`(d) Debtors`**
```
Debtors are stated at the amounts due to the Charity at the balance sheet
date. Prepayments are recorded for the proportion of time-based
expenditures attributable to the ensuing year.
```
## **`(e) Cash and cash equivalents`**
```
This caption represents the amounts held in bank current accounts and
cash at the balance sheet date together with bank deposits on less than
90 days’ notice at the balance sheet date.
```
## **`(f) Liabilities`**
```
Liabilities are recognised as soon as an outflow of economic benefit is
considered more likely than not to occur under a legal or constructive
obligation committing the Charity to pay out resources. Creditors that
are current liabilities are recognised at the settlement amount expected
to be paid at the balance sheet date.
```
9
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
```
NOTE 1 — ACCOUNTING POLICIES (continued)
```
## **`(g) Funds`**
```
Grants and donations received for non-specific purposes or general
funding are available for utilisation at the discretion of the Trustees
and are dealt with through the General Fund.
```
```
Certain designated funds have been created by the Trustees to ring-fence
resources that are not considered to be readily expendable. See Note 14.
Grants, donations and legacies received for specific projects are treated
as restricted funds for use only in connection with the specified
purposes as imposed by the donor or trust deed. Deficits on restricted
funds are carried forward to the extent that the Trustees are satisfied
that future funding will cover such deficits on a last-in-first-out
basis.
```
## **`(h) Income recognition`**
```
Income is brought into account when it is more likely than not that the
economic benefit will accrue to the Charity.
```
```
Grants and donations
Grants and donations (including government grants) received without pre-
conditions attached are recognised on receipt. Gifts subject to
performance-related or other conditions are recognised when such
conditions are fulfilled and all the donors associated requirements
concerning them have been complied with.
```
```
Gift Aid
Tax refunds receivable under gift aid arrangements are recognised by
reference to the date of the related gift. Gift aid recoverable on
donations to trust and special funds is included in the fund to which the
gifts relate.
```
```
Legacies
Incoming resources from legacies are recognised when there is reasonable
certainty that the legacy will be received and the value can be reliably
measured.
```
```
Investment income
Interest receivable is recognised in the year in which it is earned.
```
```
Other income
Individual amounts classified as other income are disclosed separately if
they are considered to be material.
```
```
10
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 1 — ACCOUNTING POLICIES`** `(continued)`
## **`(h) Income recognition`** `(continued)`
```
Gifts in kind and intangible income
```
```
Gifts of tangible fixed assets for the Charity's use are recognised as
incoming resources on the basis of their actual or estimated value,
including VAT where appropriate, at the time the gift is made.
```
```
The value of volunteer time is not recognised in the financial statements
since there is no measurable cost for their services.
```
```
Donated services are recognised as incoming resources insofar as another
party is bearing the financial cost of the resources supplied and the
benefit is quantifiable and measurable. An equivalent cost is recorded
under the appropriate expenditure caption in the Statement of Financial
Activities.
```
- **`(i) Expenditure`**
```
Expenditure is recognised when a liability is incurred or a constructive
obligation arises resulting in payment being unavoidable or a commitment
to pay that is intended to be acted upon.
```
- **`(j) Stock`**
```
Stock is valued at the lower of cost and net realisable value.
```
- **`(k) Allocation and analysis of charitable support and administrative charges`** `All central costs for charitable support and administration are met from general funds.`
- **`(l) Tax`**
```
The Charity is exempted by HM Revenue & Customs from liability to tax on
its operating surpluses and investment income whilst it pursues its
charitable objectives.
```
```
11
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 2 — TANGIBLE FIXED ASSETS`**
```
Fixtures
Land and Equip- and
buildings ment fittings Total
£ £ £ £
Cost or valuation
At 1 October 2022 45,000 28,385 - 73,385
Additions during year 3,834 3,834
Disposals
—————— —————— ————— ——————
At 30 September 2024 45,000 32,219 - 77,219
—————— —————— ————— ——————
Depreciation/amortisation
At 1 October 2022 20,14320,143
Charge for year 3,255 3,255
Disposal -
—————— —————— ————— ——————
At 30 September 2024 - 23,398 - 23,398
—————— —————— ————— ——————
Net book value
At 30 September 2024 £45,000 £ 8,821 £ - £53,821
══════ ══════ ═════ ══════
At 30 September 2023 £45,000 £ 8,242 £ - £53,242
══════ ══════ ═════ ══════
```
```
NOTE 3 — DEBTORS
2024 2023
£ £
Debtors 615 790
Prepayments 2,058 1,908
Accrued income 1,059 965
————— —————
£3,732 £3,663
═════ ═════
```
```
NOTE 4 — CREDITORS: Amounts falling due within one year
2024 2023
£ £
Creditors 810 1,589
Accrued charges 367 2,723
Deferred income - -
————— —————
£1,177 £4,312
═════ ═════
```
```
12
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 5 – INCOME FROM DONATIONS AND LEGACIES`**
```
2024 2023
Unrest- Rest-
ricted ricted Total Total
£ £ £ £
Voluntary income
Donations 2,856 2,856 1,500
Patrons 1,467 1,467 1,360
Gift Aid - - -
—————— ————— —————— ——————
4,323 - 4,323 2,860
—————— ————— —————— ——————
Income from fundraising events
Tuck Shop Sales 1,219 1,219 2,066
Hall hire 7,048 7,048 1,248
Raffles/Lottery 535 535 669
Scout shop sales 10,890 10,890 12,133
Ticket sales 7,873 7,873 7,462
Sponsors 1,846 1,846 642
—————— ————— —————— ——————
29,411 - 29,411 24,220
—————— ————— —————— ——————
Income from Grants
Interest Received - - 282
—————— ————— —————— ——————
£33,734 £ - £33,734 £27,362
══════ ═════ ══════ ══════
```
## **`NOTE 6 – INCOME FROM CHARITABLE ACTIVITIES`**
```
2024 2023
Unrest- Rest-
ricted ricted Total Total
£ £ £ £
Membership subscriptions
Capitation fees 48,271 48,271 41,985
Membership fees 10,050 10,050 9,926
—————— ————— —————— ——————
58,321 - 58,321 51,911
—————— ————— —————— ——————
Income from activities
Camp fees 22,039 22,039 28,466
Activities 3,962 3,962 4,357
Miscellaneous Income - - 820
Clothing Reimbursements 154154
—————— ————— —————— ——————
26,155 26,155 33,643
—————— ————— —————— ——————
£84,476 £ - £84,476 £85,554
══════ ═════ ══════ ══════
```
```
13
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 7 – RAISING FUNDS`**
|**`NOTE 7 – RAISING FUNDS`**|||
|---|---|---|
||**`2024`**|`2023`|
||**`Unrest- Rest-`**||
||**`ricted ricted Total`**|`Total`|
||**`£ £ £`**|`£`|
|`Stock purchases`|**`9,064 9,064`**|`10,467`|
|`Tuck Shop Purchases`|**`1,503 1,503`**|`1,379`|
|`Advertising`|**`244`** **`244`**|`300`|
|`Prizes`|**`-`** **`-`**|`200`|
||**`————— ——— —————`**|`—————`|
||**`£10,811 £ - £10,811`**|`£12,346`|
||**`═════ ═══ ═════`**|`═════`|
|**`NOTE 8 – CHARITABLE ACTIVITIES`**|||
||**`2024`**|`2023`|
||**`Unrest- Rest-`**||
||**`ricted ricted Total`**|`Total`|
||**`£ £ £`**|`£`|
|**`Membership subscriptions paid`**|||
|`Capitation fees`|**`41,463`** **`-`** **`41,463`**|`35,984`|
||**`—————— ——— ——————`**|`——————`|
|**`Donations Paid`**|||
|`Sundry donations`|**`-`**|`1,000`|
||**`—————— ——— ——————`**|`——————`|
|**`Activities Expensed`**|||
|`Camp site fees`|**`6,057 6,057`**|`5,688`|
|`Camp activities`|**`9,976 9,976`**|`8,329`|
|`Materials purchased`|**`2,260 2,260`**|`4,444`|
|`Catering`|**`6,269 6,269`**|`7,739`|
|`Activities`|**`2,429 2,429`**|`5,579`|
|`Hall hire`|**`5,031 5,031`**|`5,035`|
|`Training`|**`140 140`**|`90`|
|`Transport`|**`593`** **`593`**|`3,370`|
|`Clothing costs`|**`5,742 5,742`**|`6,989`|
|`Services purchased`|**`3,270`** **`3,270`**|`6,223`|
||**`—————— ——— ——————`**|`——————`|
||**`41,767 - 41,767`**|`53,486`|
||**`—————— ——— ——————`**|`——————`|
|**`Premises Expenses`**|||
|`Rent and rates`|**`6,303 6,303`**|`6,732`|
|`Utilities`|**`7,592 7,592`**|`6,150`|
|`Repairs and maintenance`|**`84 84`**|`2,700`|
|`Insurance`|**`3,598 3,598`**|`2,803`|
|`Cleaning`|**`(13) (13)`**|`360`|
||**`—————— ——— ——————`**|`——————`|
||**`17,564 - 17,564`**|`18,745`|
||**`—————— ——— ——————`**|`——————`|
|**`Management and Administration`**|||
|`Printing, postage and stationery`|**`216 216`**|`1,281`|
|`Telephone`|**`25`** **`25`**|`-`|
|`Depreciation`|**`3,255 3,255`**|`3,178`|
|`Bank and Card charges`|**`753 753`**|`1,008`|
|`Misc`|**`-`** **`-`**|`26`|
|`Independent examiner’s fees`|**`60 60`**|`2,400`|
||**`—————— ——— ——————`**|`——————`|
||**`4,309 - 4,309`**|`7,893`|
||**`—————— ——— ——————`**|`——————`|
||**`£105,103 £ - £105,103`**|`£117,108`|
||**`══════ ═══ ══════`**|`══════`|
```
14
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 9 – TRUSTEES REMUNERATION AND EXPENSES`**
```
No trustees, nor anyone connected with them, received any remuneration in
connection with their services as trustees of the Charity during the year.
```
```
No trustee expenses were incurred.
```
```
The Trustees control and manage the Charity and make all strategic decisions
in relation to its activities.
```
## **`NOTE 10 – STAFF COSTS`**
## **`Number of employees`**
```
Average number of persons employed under contracts of service during the year
was: nil (2023: nil).
```
## **`NOTE 11 – RELATED PARTY TRANSACTIONS`**
```
The Charity did not engage in any transactions with related parties during
the year.
```
## **`NOTE 12 – FUNDS HELD AS CUSTODIAN TRUSTEE`**
```
Gosport District Scout Council holds funds on behalf of the 4[th] and 9[th] Gosport
Scout Group as their agent.
```
```
These amounts are not included in the assets, income or expenditure of
Gosport District Scout Council in the reporting period. All monies are
separated to their own funds on the Charity’s accounting software to ensure
segregation and safe custody from the Charity’s own assets. The amounts
received and paid as agent were as follows:
```
```
2024 2023
9[th] Gosport Scouts Group £ £
Membership fee income 140 140
Income from activities 188 188
Expenditure on activities
———— ————
£ 328 £328
════ ════
4[th] Gosport Scout Group £ £
Bank Balance (overdrawn) (97) (97)
———— ————
£ (97) £(97)
════ ════
```
```
These groups are voluntary organisations with objectives that the trustees
consider to align with Gosport District Scout’s objectives, as such the
general fund of the Council was used to cover the shortfall in the current
period and was recovered in the subsequent accounting year.
```
```
No fees were charged to either Group for the administration of the agency
arrangement.
```
```
15
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 13 – ANALYSIS OF NET ASSETS BETWEEN FUNDS`**
**`Fixed Net current Net assets assets assets £ £ £ Unrestricted:`** `General fund` **`4,128 38,070 42,198 —————— —————— ———————`** `Designated funds: Active Support Group` **`3,510 3,510`** `Youth sections: Beavers` **`- -`** `Cubs` **`- -`** `Scouts` **`- -`** `Explorers` **`37 11,691 11,728`** `Gang Show` **`622 2,567 3,189`** `Kayak` **`- 556 556`** `Network Unit` **`640 640`** `Activities` **`4,034 4,034`** `Scout Shop` **`45,000 28,483 73,483 —————— —————— ——————— 49,693 47,447 97,140 —————— ——————— ——————— ACCUMULATED FUNDS AT 30 SEPTEMBER 2024 £53,821 £ 85,517 £139,338` ═════ ══════ ══════**
```
NOTE 14 – MOVEMENTS ON FUNDS
```
```
Fund Fund
balances balances
brought Trans- carried
forward Income Expenditure fers forward
£ £ £ £ £
(a) Unrestricted
General fund 41,892 56,250 (46,678) (9,266) 42,198
——————— ——————— ——————— —————— ———————
Designated funds:
Active Support Group 3,801 1,219 (1,510) 3,510
Youth sections:
Beavers (2,143) 150 (895) 2,888 -
Cubs (1,476) 95 (295) 1,676 -
Scouts 418 689 (1,271) 164 -
Explorers 14,850 9,927 (12,549) (500) 11,728
Gang Show 2,773 17,807 (17,391) 3,189
Kayak 1,474 (918) 556
Network Unit 640 640
Activities 668 21,183 (22,855) 5,038 4,034
Scout Shop 74,145 10,890 (11,552) 73,483
——————— ——————— ——————— ————— ———————
95,150 61,960 (69,236) 9,266 97,140
——————— ——————— ——————— ————— ———————
Total funds £137,042 £118,210 £(115,914) £ - £139,338
═══════ ═══════ ═══════ ═════ ═══════
```
```
16
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 15 – DETAILED STATEMENT OF FINANCIAL ACTIVITIES – DESIGNATED FUNDS`**
```
Active Expl- Gang Acti- Scout
Total Support Beavers Cubs orers Show Kayak Network vities Scouts shop
£ £ £ £ £ £ £ £ £ £ £
Incoming resources
Membership subscriptions 10.050 7,905 2,145
Voluntary income 3,928 3,928
Income from activities 26,155 150 95 2,022 2,424 20,775 689
Income from fundraising events 21,827 1,219 9,310 408 10,890
—————— ————— ——— ——— ————— ————— ————— ——— ———— ———— —————
Total incoming resources 61,960 1,219 150 95 9,927 17,807 - - 21,183 689 10,890
—————— ————— ——— ——— ————— ————— ————— ——— ———— ———— —————
Resources used
Membership Paid 5,4675,467
Activities expenses 39,547 71 895 228 6,104 8,977 22,001 1,271
Fundraising costs 10,811 1,436 67 244 9,064
Premises expenses 10,287 494 7,454 2,339
Management and administration 794 3 424 214 4 149
Miscellaneous expenses -
Depreciation charge 2,330 60 502 918 850
—————— ————— ——— ——— ————— ————— ————— ——— ————— ———— —————
Total resources used 69,236 1,510 895 295 12,549 17,391 918 - 22,855 1,271 11,552
—————— ————— ——— ——— ————— ————— ————— ——— ————— ———— —————
NET RESOURCES ARISING (USED) IN YEAR £(7,276) £(291) £(745) £(200) £(2,622) £ 416 £ (918) £ - £(1,672) £(582) (662)
══════ ═════ ═══ ═══ ═════ ═════ ═════ ═══ ═════ ═════ ═════
```
```
1023671
```
## **`GOSPORT DISTRICT SCOUT COUNCIL`**
## **`NOTES TO THE FINANCIAL ACCOUNTS`**
## **`30 September 2024`**
## **`NOTE 16 – STATEMENT OF ASSETS AND LIABILITIES – DESIGNATED FUNDS`**
```
Active Expl- Gang Acti Scout
Total Support Beavers Cubs orers Show Kayak Network vities Scouts Shop
£ £ £ £ £ £ £ £ £ £ £
FIXED ASSETS
Land and buildings 45,000 45,000
Equipment 4,693 37 622 4,034
Fixtures and fittings
CURRENT ASSETS
Stock 12,253 12,253
Debtors and prepayments 3,732 615 1,691 366 1,060
Bank balances and cash 31,565 3,510 30 11,076 876 556 640 (366) 15,243
CURRENT LIABILITIES
Creditors and accrued charges (103) (30) (73)
—————— ————— ——— ——— —————— ————— ————— ——— ————— ——— ——————
TOTAL ASSETS BY FUND AT END OF YEAR £ 97,140 £3,510 £ - £ - £11,728 £3,189 £556 £640 £4,034 £ - £73,483
══════ ═════ ═══ ═══ ══════ ═════ ═════ ═══ ═════ ═══ ══════
NOTE 17 - STATEMENT OF ACCUMULATED FUNDS -
DESIGNATED FUNDS
FUND BALANCES AT
BEGINNING OF YEAR 95,150 3,801 (2,143) (1,476) 14,850 2,773 1,474 640 668 418 74,145
TRANSFERS BETWEEN FUNDS 9,266 2,888 1,676 (500) 5,038 164
NET RESOURCES ARISING
(USED) IN YEAR (7,276) (291) (745) (200) (2,622) 416 (918) (1,672) (582) (662)
—————— ————— ——— ——— —————— ————— ————— ——— ————— ——— ——————
FUND BALANCES AT END OF YEAR £ 97,140 £3,510 £ - £ - £11,728 £3,189 £ 556 £640 £4,034 - £73,483
══════ ═════ ═══ ═══ ══════ ═════ ═════ ═══ ═════ ═══ ══════
```