Stone and Dlstrlct Scout Councll Charlty Number 1023924 Flnanclal Statements Year ended 31 December 2023 Stone and Dlstrict Scout Council Charity Number 1023924 Finan¢lal Statements Year ended 31 December 2023 Contents Page Treasurer's Report Independent Examlner's Report Consolldated Statement of Flnanclal Actlvities Balance Sheet Notes to the Accounts Page I Stone and District Scout Council Financial Statements Year ended 31 December 2023 Troasurgr's Roport The accounts for the year ended 31st December 2023 comprise the Statement of Financial Activities ISOFAI on page 3, Balance Sheet on page 4 and related notes on pages 5 to 6. The SOFA comprises an Unrestricted Fund which Incorporates the financial activities for the year not applied to other stated activities and include5 that ringfenced for the Stone District Service Team ISDSTI, and Restricted Funds for the Gang Show, District Explorer unit and grant received specifically for the Squirrels. The Unrestricted Fund had a surplus of £68412022 surplus £1951. The Gan8 Show Fund had a deflclt of £891. 2023 being a year that the Show wa5 held and maklng a donatlon of El,089 toward5 the District Levy12022 surplus of £3,130, having received a donation of £4,000 with Ilttle expenditure). The Explorer Fund had 3 Surplus of £42112022 def icit of £71. No movement on the Cllmblng Actlvltles Fund which still ha5 £958 to be used solely for that purpose. Durlng the year a £SOO Early Years Grant was received to be used for Squirrel unit purposes. The balance Sheet show5 the Unrestricted Fund having net a55ets of £11,460 includlng £144 for the SDST Fund12022 £10,775 includin8 £200 for SDSTI. The Climbing Fund has net assets of £958 represented by the bank balance. The Gang Show has net a55ets of £11,655 12022 £12,547). The Explorer fund had reserves of £1,44612022 £1,0251, Rob Belcher Treasurer Date.. Page 2 STONE AND DISTRI￿ SCOUT COUNCIL Year ended 31 December 2023 Independent Examiner's Report to the Trustees of the Stone and District Scout Council (Charity Number 1023924) I report to the Trustees on my examination of the accounts of the District I'the Tru5t"I for the year ended 31 December 2023, set out on pages 3 to 6. Responslbllltles and basls of report As the District's trustee5, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111 the Act"). I report in respect of my examination of the District's accounts carried out under section 145 of the 2011 Act and in carrylng out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent Examlner's statement I have completed my examlnatlon. I confirm that no materlal matters have come to my attention In connection with the examination whlch give5 me cause to believe that In, any materlal respect.. the accounting records were not kept In accordance wlth sectlon 130 of the Charitles Act; or the accounts dld not accord with the accountin8 records. or the accounts dld not comply wlth the applicable requirements concerning the form and content of accounts set out in the CharStles (Accounts and Reporrsl Regulatlons 2008 other than any requirement that the accounts give a 'true and falr vlew whlch Is not a matter considered as part of an independent axamination. 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 account5 to be reached, AAT Llcensed Accounlanl Mrs B J Martln MAAT, Dip Cha Stone, Staffordshlre, ST15 8TU Barbara Marlln Is Ilcansed and regulated by AAT under Ilc8nce nurnber 1003827. Stone & Distrlrt S¢out Councll Page 3 Consolldated Statement Of Flnanclal Actlvities Year ended 31 De¢ember 2023 Unrestrlrted Funds Rgstrlrt•d Fund$ 2023 Total Unre5trlcted Fund8 RestrfLted Funds 2022Tgto1 General Fund5 Explorer Squlrrels Unlt Gr•nt Ganishow Gènèral Funds Exploror Cllmbln8 Unlt Actlvltl8$ G•ng Show INCOME tapltatlon & L8vl8s Mernbershlp Ltwy & Subs Investment Incoffl• Bank Interést 16,850 16,850 370 14,254 14,254 1,084 370 155 109 264 29 24 53 Donatltsns & Gr•nts: Donayon Earfy Y&8rs Isqulrrels) DonBYon forClSrnblng actIvI￿89 soo 958 958 fjang Show Tlckets, Programm¥$ & Raffles Adverts DVD Salès Donatlons 9,632 675 s￿ 9,632 675 500 365 365 4,000 Other Income Tralnlng Incorn ExplorerAcVvllb8 ConlrlbutSon Ba09& Incoma 165 165 53 53 65 65 137 83 137 TOTAL INCOME 17.25a 500 10.916 29A57 14A20 1,149 958 4.024 EXPENOITURE C•pltutlon & L•vl•i Capltalon to County & HQ 15,717 220 15,937 13,295 501 13,796 Gan¥ Show Theatre Costs Coslumgs & Stor¥g& Staolnq & Scenery DVD Co810 Prtnung. SWonery & P08tage R¥tyhtsarbal Roorn Hlrg Refrg8hrnent8 & Entsrtalnl Dlgtrf¢t Lwy DonaU¢n 3,911 2,507 581 1,075 904 1,440 300 1,089 3,911 2,507 581 1,075 904 1,440 300 1,089 600 156 600 156 48 20 Olh•r Exp*ndltur• Explorer Actlvltles Explorer C8rnp Flrnl AKI Tralnlng Costs PurchAA• ol Bado•4 & Trophk88 Purcha8e of Clothln Room Hlr¢ Donatbns SDST Expens¢$ Wwth sundry Depfft¢laUon 150 213 150 213 210 317 270 270 210 317 180 1621 115 12161 12781 188 187 270 458 187 56 25 126 56 126 140 415 415 TOTAL EXPENDttURE 16,569 367 11,807 Z8,743 14,225 1.156 894 16.275 SURPLUS I IDEFICITI 421 500 18911 714 19S 958 3,130 4376 page4 lili. 11 gi Iiil 11 511,11114 Page 5 Stone and District scout Councll Year ended 31 December 2023 Notes to the Accounts l. A¢countlng Pollcles A- 8gsls of Prepomtlon The accounts lflnanclal ststementsl have been prepared under the hlstorlcal cost conventlon wlth Items recognised at Cost or transaction v8lue unless otherwlse stated In the relevant notelsl to these accounts. The financial statements have been prepared In a¢¢ordance wlth the Statement of Recommended Practlce: Accounting and Reportlng by Charltle5 preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland IFRS 1021 as amended for accountlng perlods commenclng from l January 2016 and the Flnanclal Reportlng Standard appllcable In the Unlted Klngdom and Republlc of Ireland IFRS 1021 and the Charltles Act 2011. The Dlstrlct Gon5tltutes a publlc beneflt entlty as defined by FRS 102. The trustee$ conslder that there are no materlal un¢ertalntles about the D15trlrt'5 ablllty to contlnue as a goln8 Concern. The flnanclal ststements are prepared In sterllng whlch Is the functlonal currency of the D15trlct and rounded to the nearest - Funds Structure The Dlstrlct has unrestrl¢ted general funds. The trustees are free to use these for any purpose In furtherance of the charltable obJertlves and for the speclflc blennlal gang show belng undertaken by the Dlstrlct, Restrlcted funds are to be 501ely used by the Di5trlrt Explorer Unlt, C- Income Recoonltlon Income Is Included In the Statement of Flnanclal Artlvltles ISOFAI when the Dlstrl¢t becomes entltled to the resource5, the trustees are vlrtually ¢ertaln they wlll recelve the resou,rces, and the monetsry value can be measured wlth sufflclent rellablllty. Grants and donatlons are only Included In the SOFA when thè Dlstrlct has un¢or)dltlonal entStlement to the resources. Investment Income Is Included In the accounts when recelvable. D- Lloblllty Recopnltlon Liabllltles are recognlsed as soon a5 there Is a legal or con5tructlve obllgatlon commlttlng the Dlstrlct to pay out re50urce5. E- Gronts PdyL7ble These are only recognlsed In the accounts when a commltment has been made and there are no condltlons to be met relatlng to the grant which remaln In the control of the Dlstrlrt. F- fonglble FlxedAssets Tangible fixed a55ets are capStallsed If they can be used for more than one year and c05t more than £250. Cllmblng equlpment Is depre¢lated over 7 years on a stralght Ilne basls. 6- Cosh ond cosh equlvolents Cash and cash equlvalents Include cash In hand. deposlts held at call wlth banks, other short-term Ilquld Investments wlth original maturltles of three months or less, and bank overdrafts. Bank overdrafts are shown wlthin borrowlngs In current H- Creditors and prov151on5 Credltors and provlslons are recognlsed where the Dlstrltt ha5 a present obllgation re5ultlng from a past event that wlll probably r*SU￿ In tho tr¥nsf8r of funds to a thlrd party and the amount due to s@ttlÈ tha obli62tion m@2surÈd or e5tlmated rellably. Credltors and provlslons are normally re¢ognlsed at thelr settlement amount after allowing for any trade dlscounts due. Page 6 Stone and Dlstrlrt Scout Councll Year ended 31 December 2023 Notes to the Accounts l- Flnanclal Instruments BasicfinanclL71 assets Basic financial assets, whlch Include debtor5 and cash and bank balances, are Inltlally me85ured at trBn58ttlon price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constltutes a fln3n¢lng transactlon, where the transaction Is measured at the present value of the future recelpts d15counted at a market rate of Interest. Flnanclal assets classSfled as recelvable wlthln one year are not amortlsed. Ba5icfinanci¢71 liabilities Baslc financlal liabillties, Includlng credltors, are Inltlally recognlsed at transactlon prlce unless the arrangement constltutes a financlng transactlon, where the debt instrument Is measured at the present value of the future payments discounted at a market rate of Interest. Financlal liabilities classified as payable withln one year are not amortlsed. Debt Instruments are subsequently carrled at amortlsed cost, uslng the effectlve Interest rate method. 2. Tanglble FlxedAssets Cllmblng Equlpment Totsl Cost Brou8ht forward Addltlon5 Dlsposal Carrled forward 1,551 1,551 1,551 1,551 Depreclotlon Brought forward Charge for the year Disposal Carrled forward 1,551 1,551 11,5511 {1,5511 NBV @ 31/12/23 NBV @ 31112122 3. Prepuyments andAc¢rued Income 2023 2022 A¢crued Income Credltors andAccruals 2023 2022 Accruals 1,327 768 5. Trusree Expense5 remunerniion & beneJt15 anu Keiarell porry Tron5aCtion5 No trustees have been pald any remuneration or received any benefits.