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2024-03-31-accounts

Wiltshire Scout Council

Trustees Annual Report

and Accounts

for the year ending

31 March 2024

Scout Association Registration Number 10000120 Charity Commission Registration Number 1025277

- 1 -

Wiltshire Scout Council Trustee Report

for the Year Ended 31 March 2024

A. Objectives and Activities

Summary of the objects of the
charity as set out in its
governing document
The objectives of the charity are as a part of the Scout Association.
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal
development, empowering them to make a positive contribution to society.
The Values of Scouting
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
Co-operation– We make a positive difference; we co-operate with others
and make friends
The Scout Method
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
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their promise
- gain skills for life
Summary of the main activities in
relation to these objects
The County’s main function is to support the seven Districts in achieving the
strategic objectives of the Scout Association based on growth, inclusivity,
community impact, youth-shaped Scouting and quality programme. As a
County, the main activities during the last twelve months have been:
1.
Providing management, leadership, governance and support, in
partnership with the Headquarters and South West Region Growth
and Communities Teams in ensuring Scouting continued to grow
throughout the County.The 2024 census saw a 4% increase (231)
giving a total of 6,045 in 4-18 year old youth members, and a 4%
increase (70) giving a total 1,960 in adult volunteers compared to
last year’s census outcome.
2.
Supporting the development and delivery of quality programmes
and activities to young people across the County and in the Districts
and their Groups, including by the provision of dedicated
development and programme support. This support is aimed at
increasing the number of adult volunteers, reducing waiting lists to
join, growing small Groups, introducing Sections to those Groups
that do not have a full complement of Sections and reaching into
areas where there is limited or no Scouting provision at present.
3.
Providing County-wide events for all those involved in Scouting,
including activity days / County competitions for Squirrels, Beavers,
Cubs and Scouts.
4.
Running a twice yearly, combined face-to-face and online tutor-led
modular based Section Leader, Manager and Supporter training
programme for all adult members. Providing on-going bespoke
online training and personalised support for County, District and
Group Trustee Boards and their Sub-Committees.
5.
Providing active County-wide support for the Scout Association
transformational changes that are being implemented though 2024
and 2025.
6.
Participating in online Regional Support Meetings for County Chairs,
County
Commissioners
(Lead
Volunteer),
County
Youth
Commissioners (Youth Lead) and Deputy County Commissioners
for Development (Growth Lead), Programme Support (Programme
Team Lead) and youth-shaped support, including updating and
upskilling County Training Managers. For the ongoing 20204/2025
transformation programme the Transformation Lead attends
monthly HQ briefings and regularly updates Districts and County on
progress and actionsrequired.

- 2 -

Wiltshire Scout Council Trustee Report

for the Year Ended 31 March 2024

Public Benefit The County meets the Charity Commission’s Public Benefit criteria under
both the advancement of education and the advancement of citizenship or
community development headings.

B. Achievements and performance

Summary of the main
achievements of the charity
during the year
The County Scout Centre continues to be used for adult training weekends,
County Trustee Board meetings, Section based activities and large scale,
whole County events. It has also soon the continued use by external
agencies.
International Scouting events have now fully returned including a World
Scout Jamboree to South Korea in July 2023, European skiing expeditions
in Italy and Andorra and numerous nights’ away experiences both within the
County and at campsites and venues outside of the County. In addition to
this, the County Activities Team held their Mid-Winter Expedition between
Christmas and the New Year at Ingleton, North Yorkshire.
Training for Adult Leaders, Managers and Supporters has been and
continues to be successfully delivered using a combination of both face to
face and online delivered training session by members of the County Adult
Training Team and locally, within Districts, by suitably qualified and
experienced leaders. This training has included mandatory ongoing learning
for example, safety, safeguarding, GDPR, Trustee Introductory and First Aid
training. County led face to face training has predominantly taken place at
Wiltshire Scout Centre. As a result of the additional mandatory training and
support offered, the number of those outstanding in safety and safeguarding
training has significantly reduced to below the HQ directed maximum of 5%
of membership and is currently just 1% of the total adult membership for the
County, with a number of Districts reporting 0%, ensuring that our
membership remains compliant with our Policy, Organisation, Rules and
central directives.
In line with our growth and development over the reporting period, our
Squirrel, Beaver, Cub, Scout, Explorer and Network members from all seven
Districts continue to deliver exciting and fun-packed quality programmes and
therefore meeting our skills for life objectives, including taking part in The
Scout Association’s national activities and events.
The focus continues to be on recruiting, inducting, training and retaining
young people and adult volunteers that will enable those young people
currently on waiting lists join Scouting and learn valuable skills for life. In
support of this, the County has recruited two Local Growth Assistants and a
Local Growth officer, managed by the County Growth Lead and officers of
the HQ Local Growth and Communities Team, who will work on specified
projects across all areas of the County to ensure that we continue to grow as
a youth organisation in Wiltshire.
C.
Finance review
Policy on Reserves The total funds are £800,100 of which £96,220 are restricted for specific
purposes, including for legacies gifted. Of the total funds, £507,897 are held
as fixed assets (including the Wiltshire Scout Centre). At 31st March 2024
the charity had net unrestricted current assets of £203,943, which includes
deferred and amounts received in advance for future events.
The County’s policy on reserves has been to hold the equivalent of a year’s
lettings plus a fund for redecorating the centre every four years and to be
able to continue with our development work on growing the movement. This
equates to £30,000. Any additional funds will be to develop the activities
offering made available at the centre and to support development and
Scouting across the County, including supporting Districts and Groups facing
financial difficulties, and also to support the return to Scouting.

- 3 -

Wiltshire Scout Council Trustee Report for the Year Ended 31 March 2024

Further financial review details The County does not have sufficient funds to invest in longer term
investments. The County has therefore adopted a risk averse strategy to the
investment of its funds. All funds are held in cash using only mainstream
banks or building societies
Finance review The Total income for the year was £218,496 (2023 £103,132) and the total
expenditure £285,653 (2023 £118,408) The increase in income and costs
reflects the relative timing of membership levy, receipts and payments in
respect of the 2023 World Scout Jamboree, and the return to full scouting
post pandemic The net current assets at year-end were £292,203 (2023
£338,258).

D. Structure, governance and management

Type of governing document The County’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 (POR) of The
Scout Association.
How the charity is constituted The County is a trust established under its rules which are common to all
Scouts.
Trustee selection methods The Trustees are appointed in accordance with the Policy Organisation and
Rules of The Scout Association.
Additional governance issues The County is managed by the County Board of Trustees, the members of
which are the “charity Trustees” of the Scout 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. In
addition the Board of Trustees maintain appropriate governance policies and
a Risk Register, which are reviewed periodically.
The Board, who meet 6 times a year, consist of 11 Independent members:

5 Ex – officio (Chair, County Commissioner, County Youth
Commissioner, Secretary, Treasurer)

3 Elected Members

3 Nominated Members
This Board exists to support the District and Group Leaders in meeting the
responsibilities of their appointments. It is responsible for ensuing the
charity is well manged, carrying out its purposes for the public benefit,
complying with the charity’s governing document and the law, and
managing the charity’s resources responsibly.
This includes responsibility for:

Developing and maintaining a risk register, including putting in place
appropriate mitigations;

Ensuring that the finances are properly managed, and there are
sufficient resources (and reserves) to deliver high quality Scouting;

Promoting a positive image of Scouting in the community, as well as
its development;

Ensuring that County property is appropriately managed;

Maintaining appropriate insurance of persons, property and
equipment;

Assisting in the recruitment of leaders and other adult support;

Having an open and transparent selection process for the recruitment
of Trustees;

Appointing any sub committees that may be required;

Appointing County Administrators and Advisors other than those who
are elected;

Ensuring effective administration is in place to support the Board of
Trustees;

Ensuring compliance with applicable governance and charity
regulations;

- 4 -

Wiltshire Scout Council Trustee Report

for the Year Ended 31 March 2024

• Ensuring transparency of operations, including in the preparation of accounts and holding and AGM; • Ensuring compliance with Data Protection legislation; • Acting as a responsible employer for any employees, who are effectively managed. The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include tow signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered

E. Plans for Future Periods

Plans for future Periods To ensure the continued support of Scouting in Wiltshire.
To ensure the long term future of the County Scout Centre and to develop
the offer of well managed and available outdoor activities.

F. Reference and administration details

Charity name Wiltshire Scout Council
Charity number 1025277
Charity’s principal address Wiltshire County Scout Centre, Potterne Wick, Wiltshire SN10 5QT

The charity holds the title to the property belonging to it.

Names of the charity trustees who manage the charity

Trustee Name Office Dates acted if not for whole
year
Ex Officio
Mrs S R Troughton HM Lord Lieutenant President
1 J Purkis County Chair
2 S Barley County Commissioner
3 M Nevill Youth Commissioner
4 S Rose Secretary
5 P Ingram Treasurer
Nominated
6 R Reeves
7 R Holmes
8 T Roberts
Elected
G Thornton Resigned 17thJuly 2023
I McLean Resigned 17thJuly 2023
9 D Waspe
10 T Dobson
11 D Bavister
Co-opted
D Jones Resigned 17thJuly 2023

Name and address of advisor

Type of advisor Name Address
Independent Examiner James Gare, Monahans Hermes House, Fire Fly Avenue, Swindon,
SN2 2GA

- 5 -

Wiltshire Scout Council Trustee Report

for the Year Ended 31 March 2024

G. Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees by:

Signature J Purkis
Full name Justin Purkis
Position held County Chair
Date 27th June 2024

- 6 -

Independent Examiner's Report to the Trustees of Wiltshire Scout Council

Independent examiner's report to the trustees of Wiltshire Scout Council

I report to the charity trustees on my examination of the accounts of Wiltshire Scout Council (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Gare FCA DChA

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

Date: 28 June 2024.

Wiltshire Scout Council

Statement of Financial Activities

for the Year Ended 31 March 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
29,339
Charitable activities
5
Wiltshire Scouts
178,855
Other trading activities
3
498
Investment income
4
9,804
Total
218,496
EXPENDITURE ON
Raising funds
1,668
Charitable activities
6
Wiltshire Scouts
276,166
Total
277,834
NET INCOME/(EXPENDITURE)
(59,338)
RECONCILIATION OF FUNDS
Total funds brought forward
763,218
TOTAL FUNDS CARRIED FORWARD
703,880
Restricted
funds
£
-
-
-
-
-
-
7,819
7,819
(7,819)
104,039
96,220
2024
Total
funds
£
29,339
178,855
498
9,804
218,496
1,668
283,985
285,653
(67,157)
867,257
800,100
2023
Total
funds
£
28,297
70,826
834
3,164
103,121
184
118,224
118,408
(15,287)
882,544
867,257

- 8 -

The notes form part of these financial statements

Wiltshire Scout Council

Balance Sheet 31 March 2024

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
499,937
585
45,970
463,905
510,460
(306,517)
203,943
703,880
703,880
Restricted
funds
£
7,960
-
-
88,260
88,260
-
88,260
96,220
96,220
2024
Total
funds
£
507,897
585
45,970
552,165
598,720
(306,517)
292,203
800,100
800,100
703,880
96,220
800,100
2023
Total
funds
£
528,999
585
348,098
569,225
917,908
(579,650)
338,258
867,257
867,257
763,218
104,039
867,257

The financial statements were approved by the Board of Trustees and authorised for issue on .27[th] June 2024 and were signed on its behalf by:

J Purkis

.............................................

Chair of Trustees – J Purkis

- 9 -

The notes form part of these financial statements

Wiltshire Scout Council

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The charity has taken exemption from preparing a cash flow statement under the charities SORP as it constitutes a small charity. The financial statements have been prepared to give a 'true and fair view' and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

The trustees consider that there are no material uncertainties about the Charity's ability to be a going concern.

The Charity is an unincorporated trust. The charity's governing documents are those of The Scout Association and consist of a Royal Charter.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Membership subscriptions Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out. This is because these subscriptions are in affect held as agents before being paid out.

Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaim on donations and gifts Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Donated services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable, and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Investment income is included in the accounts when receivable

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

- 10 -

continued...

Wiltshire Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year and cost at least £50. They are valued at cost or a reasonable value on receipt.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Buildings - 2% on a straight-line basis

Equipment - 10%-20% at different rates on a straight-line basis.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Creditors

Creditors are recognised where the charity has a present obligation from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discount due.

Cash at bank and cash in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts.

Financial Risk Management

The Charity has minimal exposure to customer credit risk, liquidity risk and market risk. Please refer to the risk section of the trustee's annual report for information on how risks are managed. The charity does not have any non-basic financial instruments

2. DONATIONS AND LEGACIES

2024
£
Donations
268
Subscriptions
235,468
less: membership subscriptions paid on
(206,397)
(
29,339
2023
£
512
219,502
191,717)
28,297

- 11 -

continued...

Wiltshire Scout Council

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

3. OTHER TRADING ACTIVITIES

Badges
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Centre income and fees
Wiltshire Scouts
Jamboree
Wiltshire Scouts
International trips
Wiltshire Scouts
6.
CHARITABLE ACTIVITIES COSTS
Wiltshire Scouts
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Insurance
Premises
Repairs
Office costs
Other costs
Jamboree
International trips
Events
Development project
Depreciation
8.
SUPPORT COSTS
Wiltshire Scouts
2024
£
498
2024
£
9,804
2024
£
24,120
147,486
7,249
178,855
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
281,252
2,733
2024
£
3,720
5,411
14,081
4,147
1,214
14,402
169,658
4,074
-
43,444
21,101
281,252
Governance
Finance
costs
£
£
421
2,312
2023
£
834
2023
£
3,164
2023
£
25,631
-
45,195
70,826
Totals
£
283,985
2023
£
4,320
4,924
12,530
6,856
1,481
14,720
-
42,251
7,326
-
21,199
115,607
Totals
£
2,733

- 12 -

continued...

Wiltshire Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Support costs, included in the above, are as follows:
2024 2023
Wiltshire Total
Scouts activities
£ £
Payroll 421 495
Independent examination 2,312 2,122
2,733 2,617

9. TRUSTEES' REMUNERATION AND BENEFITS

The Trustee, S Rose, is employed by the Charity as centre cleaner, and earned gross salary of £2,160 (2023: £4,320).

There were no other trustees' remuneration or other benefits for the year ended 31 March 2024 nor the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

10. STAFF COSTS

11.

Wages and salaries
The average monthly number of employees during the year was as follows:
Employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
28,297
Charitable activities
Wiltshire Scouts
70,826
Other trading activities
834
Investment income
3,164
Total
103,121
EXPENDITURE ON
Raising funds
184
Charitable activities
Wiltshire Scouts
116,507
Total
116,691
2024
£
3,720
3,720
2024
1
Restricted
funds
£
-
-
-
-
-
-
1,717
1,717
2023
£
4,320
4,320
2023
1
Total
funds
£
28,297
70,826
834
3,164
103,121
184
118,224
118,408

- 13 -

continued...

Wiltshire Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
(13,570)
(1,717)
RECONCILIATION OF FUNDS
Total funds brought forward
776,788
105,756
TOTAL FUNDS CARRIED FORWARD
763,218
104,039
12.
TANGIBLE FIXED ASSETS
Training
and
Climbing
Freehold
Potterne
Activity
frame and
property
equipment
equipment
fittings
£
£
£
£
COST
At 1 April 2023 and
31 March 2024
775,432
106,901
10,324
15,651
DEPRECIATION
At 1 April 2023
259,010
94,324
10,324
15,651
Charge for year
15,309
5,793
-
-
At 31 March 2024
274,319
100,117
10,324
15,651
NET BOOK VALUE
At 31 March 2024
501,113
6,784
-
-
At 31 March 2023
516,422
12,577
-
-
13.
STOCKS
2024
£
Stocks
585
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
4,483
Prepayments
41,487
45,970
Total
funds
£
(15,287)
882,544
867,257
Totals
£
908,308
379,309
21,102
400,411
507,897
528,999
2023
£
585
2023
£
2,357
345,741
348,098

- 14 -

continued...

Wiltshire Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
2024
£
5,396
-
-
301,121
306,517
2023
£
212,296
24
313
367,017
579,650

Included in accruals and deferred income is deferred income of £298,614 (2023 £363,878) being income received for post year end activities and membership fees for 2023/24.

16. MOVEMENT IN FUNDS

At 1.4.23
£
Unrestricted funds
General fund
688,218
Development fund
60,000
County Event fund
5,000
International fund
10,000
763,218
Restricted funds
International
13,674
Legacy
74,679
Car Park
7,378
Scout Centre
1,500
Jamboree
6,808
104,039
TOTAL FUNDS
867,257
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Development fund
Restricted funds
Legacy
Car Park
Jamboree
TOTAL FUNDS
Net
movement
in funds
£
(15,894)
(43,444)
-
-
(59,338)
-
(833)
(178)
-
(6,808)
(7,819)
(67,157)
Incoming
resources
£
218,496
-
218,496
-
-
-
-
218,496
Transfers
between
At
funds
31.3.24
£
£
(43,444)
628,880
43,444
60,000
-
5,000
-
10,000
-
703,880
-
13,674
-
73,846
-
7,200
-
1,500
-
-
-
96,220
-
800,100
Resources
Movement
expended
in funds
£
£
(234,390)
(15,894)
(43,444)
(43,444)
(277,834)
(59,338)
(833)
(833)
(178)
(178)
(6,808)
(6,808)
(7,819)
(7,819)
(285,653)
(67,157)

- 15 -

continued...

Wiltshire Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Development fund
County Event fund
International fund
Restricted funds
International
Legacy
Car Park
Scout Centre
Jamboree
TOTAL FUNDS
At 1.4.22
£
776,788
-
-
-
776,788
13,674
76,220
7,554
1,500
6,808
105,756
882,544
Net
movement
in funds
£
(13,570)
-
-
-
(13,570)
-
(1,539)
(178)
-
-
(1,717)
(15,287)
Transfers
between
funds
£
(75,000)
60,000
5,000
10,000
-
-
-
-
-
-
-
-
At
31.3.23
£
688,218
60,000
5,000
10,000
763,218
13,674
74,681
7,376
1,500
6,808
104,039
867,257

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Legacy
Car Park
TOTAL FUNDS
Incoming
resources
£
103,121
-
-
-
103,121
Resources
Movement
expended
in funds
£
£
(116,691)
(13,570)
(1,539)
(1,539)
(178)
(178)
(1,717)
(1,717)
(118,408)
(15,287)

International - For the assistance of "scouts" going to international events Solar Panels - For the supply and fit solar panels to the whole roof at WSC Legacy - For the upkeep and improvement of WSC Car Park - For the extension and maintenance of the car park Scout Centre - For the upkeep of the centre

Jamboree - For the funding of young people and equipment to take to Jamboree

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

- 16 -