# ANNUAL REPORT & ACCOUNTS 



## County Commissioner Report 

## **Introduction.** 

I took over from Lee Clark on 1[st] March 2023, and so this report covers the past 6 months of our operational year. The County Leadership Team has been working very hard to improve communication, activities, and county personnel. I am pleased to note we have made some headway in all these areas including relaunching the County newsletter, regular meetings with the DCs, and top award evenings. 

## **King’s Coronation.** 

Several of our young people participated in the King’s Coronation representing our County, showing the talent that we have for this remarkable state event. 

## **WSJ 2023…** 

Our young people headed to South Korea in July with eight fantastic leaders. On the whole, our eighty people had an amazing time despite some of the challenges they faced.  I am formally placing on record my thanks to the two leadership teams and our IST from the County. Thank you all so much. 

## **Looking Forward…** 

As we head into Autumn 2023, we will look forward to the Jack Petchey award evening, more top award events, adult awards evening, Kilmuir Trophy and census 2024. 

## **Thanks.** 

I would like to thank Doreen, Paul, and the team for the hard work they have put into the top award events, which have been extremely well attended. My thanks to Malcolm Wetherell for standing in as our County Chair at short notice last March and bridging the gap between Gareth and Ollie starting on 1[st] September. 

And finally, thank you to you all, for the amazing weekly leadership giving our young people, motivation, inspiration, and challenge. 

In closing, I am incredibly grateful to everybody that has made me feel welcome as the Interim County Commissioner and the support shown over the past 12 months. I look forward to welcoming the new County Commissioner for GLNE in the near future. In the meantime, stay safe and be kind. 

## **Terry Kingham County Commissioner** 

03 



## CONTENTS 

|**Annual Report**|**05**|
|---|---|
|Charity Details|06|
|Governance|08|
|Objectives & Activities|10|
|Charity Achievements|11|
|Membership Figures|12|
|**Annual Financial Accounts**|**13**|
|Financial Review|14|
|Financial Policies|15|
|Independent Examiner’s Report|16|
|Statement of Financial Positions|17|
|Explanatory notes|19|



**Back Cover 24** 

04 




**----- Start of picture text -----**<br>
ANNUAL REPORT<br>1st September 2022 to 31st August 2023<br>**----- End of picture text -----**<br>




## CHARITY DETAILS 

## **Statement** 

The Trustees present their report with the financial statements of Greater London North East (GLNE) County Scout Council for the year ended 31st August 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts 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. 

## **Details** 

## **Charity Name** 

Greater London North East County Scout Council 

## **Other Names** 

Greater London North East Scouts GLNE Scouts 

**Registered Charity Number** 

**Registered Charity Number** 1025705 **Scout Association Registration Number** 137 10000101 **Charity Principal Operating Address** 437 Wanstead Park Road, Ilford, IG1 3TT **Charity Registered Address** 34 Otley Drive, Ilford, IG2 6L **Bankers** Metro Bank plc, One Southampton Row WC1B 5HA 

**Independent Examiners** Prestons and Jacksons Partnership LLP Chartered Accountants 364-368 Cranbrook Road, Ilford IG2 6HY 

06 



**County Presidents & Vice Presidents** 

## President: 

Vacant 

Vice Presidents: 

Colonel Paul Acda TD DL Mr John Barber DL (Newham) Colonel Mark Bryan MBE DL (Havering) Mr Thomas Chan DL (Redbridge) Mr Alan Dennison Major Jeremy Fern TD DL (Waltham Forest) Colonel Stephen Foakes TD DL The Right Reverend Peter Hill Mr Dean Jefferys Mr Leslie Morgan OBE DL (Tower Hamlets) Sir Jack Petchey CBE Mr Ian Pittaway BEM DL (Barking and Dagenham) Mr Paul Trayler Miss Barbara Westcott MBE 

## **Board of Trustees** 

County Commissioner Lee Clark (to 28/02/2023) Mr Terry Kingham (from 01/03/2023) County Chair Mr Gareth Jones (to 28/02/2023) Mr Malcolm Wetherell (01/03/2023 to 31/08/2023) Mr Oliver Stride (from 01/09/2023) County Treasurer Mr Will Parry (to 31/08/2023) Miss Lisa Jones (from 01/09/2023) County Secretary Vacant Trustees Mrs Doreen Neun Mr Malcolm Wetherell Mr Paul Danvers Mr Julien Rawle Mr Jude Adigwe Mr Paul Symons Mr Jon Ellison (from 24/04/2023) Mrs Nadiya Mohammad-Umer (from 24/04/2023) Mr Paul Fix (to 31/03/2023) 

07 



## GOVERNANCE 

## **Governing Documents** 

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 of The Scout Association. 

## **Charity Constitution** 

The County is a trust established under the rules of The Scout Association which are common to all Scouts in the United Kingdom. 

## **Trustee Selection** 

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. 

Members of the Trustee Board are required to complete Module 1 (Essential Information), Safety, Safeguarding, GDPR and Trustee Introduction training within the first five months of joining the Committee. 

The Trustee Board exists to support the County Commissioner in meeting the responsibilities of their appointment. It meets formally at least five times a year. 

Members of the Trustee Board must act collectively as Charity Trustees of the Scout County, and in the best interests of its members to: 

- Comply with the Policy, Organisation and Rules of The Scout Association. 

- Protect and maintain any property and equipment owned by and/or used by the County. 

- Manage the County finances. 

## **Policies and Procedures** 

The County is managed by the County Trustee Board, 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. 

The Board consists of the County Chair, County Treasurer and County Secretary together with the County Commissioner, four to six members elected by the County Scout Council, four to six members nominated by the County Commissioner (the number of which must not exceed the number elected by the County Scout Council), and any further members co-opted by the board (the number of which must not exceed the number elected by the County Scout Council). The Regional Commissioner for the Greater London Scout Region has a right of attendance at meetings of the County Trustee Board 

- Organise relevant insurance for people, property and equipment. 

- Provide sufficient resources for Scouting to operate. This includes, but is not limited to, supporting recruitment, other adult support and fundraising activites. 

- Promote and support the development of Scouting in the local area. 

- Manage and implement national Safety and Safeguarding Policies locally. 

- Ensure that a positive image of Scouting exists in the local community. 

- Appoint and manage the operation of any Sub-Committees, including appointing a Chair to lead the Sub-Committee. 

- Ensure that young people are meaningfully involved in decision making at all levels within the County. 

- The opening, closure and amalgamation of Districts, the County Scout Network and Scout Active Support Units in the County as necessary. 

- Appoint and manage the operation of an Appointments Advisory Committee, including appointing an Appointments Committee Chair to lead it. 

08 



## **Risk and Internal Control** 

The Trustees routinely monitor the County’s key risks and put in place measures to manage them appropriately. The Trustees have identified the following as the potential key risks faced by the charity: 

A safeguarding incident involving Scouting members. This is mitigated through following The Scout Association’s adult appointment process which includes carrying out DBS checks for those performing regulated activity; a national vetting process; and a clear system for reporting concerns. Volunteers are required to complete mandatory safeguarding training within the timeframes set out in the Policy, Organisation and Rules of The Scout Association. Training completion and renewal is monitored by the County Trustees through regular reporting. During the year, there was continued improved compliance with mandatory safeguarding training and renewal. 

runs schemes to recognise the achievements of young people in order to maintain engagement. The County delivers training to enable adult volunteers to deliver high quality Scouting and recognises the contributions of volunteers through schemes run by The Scout Association and external bodies. 

Internal Controls. The County also has in place systems of internal financial control that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and regular reviews of the financial position and expenditure of the County at the County Trustee Board meetings. 

The County has comprehensive insurance policies to ensure that insurable risks are covered. These include insurance for nonmembers attending Scouting activities and events. 

Risk to the health and safety of Scouting members. This is mitigated through mandatory safety training for volunteers, which is monitored by the County Trustee board at each meeting through the County Commissioner, and Trustees responsible for overseeing compliance; regular reporting of completion, overdue and renewal data to key line managers; adherence to the requirements of adventurous activity permit scheme; and following the provisions of the Policy, Organisation and Rules of The Scout Association. During the year, there was varied return in the overdue figures but there has always been a consistent focus from key line manager to improving compliance. 

Routine checks are carried out at the County Centre to protect the health and safety of those who will use the building 

The County provides support for specific elements of the programme and 

09 



## OBJECTIVES & ACTIVITIES 

## **Charitable Objectives** 

## **Charity Activities** 

The Charity’s objective is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities. 

Scouting is open to all young people who are between the ages of four and 25, irrespective of their background, ethnic origin, nationality, race, gender, martial or sexual status, mental or physical ability, financial status, political or religious beliefs. 

## **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: 

The Scout County incorporates the London Boroughs of Barking & Dagenham, Hackney, Havering, Newham, Redbridge, Tower Hamlets, and Waltham Forest. Scouting is delivered to our members through sections and Groups within the Districts which cover these Boroughs. The County’s role is to offer leadership and support to the Groups and Districts within its area of operation. It does this through supporting the development of Scouting, the provision of training and other services, and the running of events and activities for young people. 

## **Public Benefit** 

The Trustees confirm that they have paid due regard to the need in the Charities Act 2011 to demonstrate the Charity’s aims are for the public benefit. 

The Trustees’ assessment is that Greater London North East County Scout Council meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. 

- Enjoy what they are doing and have fun. 

- Take part in activities indoors and outdoors – learn by doing. 

- Share in spiritual reflection. 

- Take responsibility and make choices. 

- Undertake new and challenging activities – make and live by their Promise. 

10 



## CHARITY ACHIEVEMENTS 

We are now nearing our pre pandemic membership numbers and pleased to announce after last year’s increase of 15% in overall membership we have continued to to grow by 9% in January 2023. 

## **Keeping Young People Safe** 

Keeping young people and volunteers safe is the number one priority for the County Team in GLNE Scouts. Non-compliance figures has remained the central focus for many on the County Team, working hard to ensure that the 2% target is obtained. At the point of writing this report, the County was averaging a compliance rate of 1.5% for the mandatory ongoing learning. 

## **International Activities** 

The County had 63 young people and eight leaders attend the World Socut Jamboree in South Korea. Although the International experience didn’t go to plan the young people still had an international experience of a lifetime. 

## **Governance and Financial Management** 

The County Trustee Board has continued to meet regularly in order to effectively manage the charity and support the County Commissioner in fulfilling the requirements of his appointment. At Trustee Board meetings, Trustees regularly receive financial and compliance reporting to exercise their duties along with regular oversight of the strategy for the County. 

## **Digital Tools** 

The County continues to support the delivery of programme by providing Online Scout Manager licenses to all sections. 

## **National Strategy** 

We are going through a period of transformation which includes a warmer welcome, changes to role titles and a more 

team-based approach. Digital learning, introduction of trustee boards and a new membership management system. Ten Counties have been chosen as early adopters and the rest of the country which include GLNE will start migrating across in the summer /autumn 2024. 

## **Recognising Achievement** 

The County is allocated 117 Achievement Awards from the Jack Petchey Foundation (JPF) each year to distribute fairly to young people aged 11-25 years for their achievements. The award comes with a £300 prize from JPF for the Group or Unit to work with the recipient of the award to decide on how to best spend the prize. This can often result in new camping equipment for the Group/Unit or can be used to fund an activity or experience for the young people in the Group/Unit. 

Additionally, JPF also recognise the County with Leader Awards for the services volunteers are making to the lives of young people. Seven leaders from across GLNE were recipients to this award and were offered the Leaders Award Grant of up to £1,000 per recipient of the award for a project of their choice. 

Overall, the County received £35,100 in donations from the JPF to be used by young people and £6,850 for the Leaders Award Grant. This support to recognise young people and volunteers has always been greatly welcomed by the County and Trustees thank JPF for their support over the 22-year partnership. 

## **Top Awards** 

We have had two young persons award evenings since the pandemic which included all sections where our young people received a certificate and recognition for their hard work. Further evenings are being rolled out in the future 

11 



## MEMBERSHIP FIGURES 

_The below graph shows the County’s membership figures over the last few years._ 


The Annual Report on pages 05 to 12 were authorised for issue by the Board of Trustees and signed on its behalf by: 


**Oliver Stride County Chair** 

. 


**Lisa Jones** 

**County Treasurer** 

12 




**----- Start of picture text -----**<br>
ANNUAL FINANCIAL ACCOUNTS<br>1 [st]  September 2022 to 31 [st]  August 2023<br>**----- End of picture text -----**<br>


13 



## FINANCIAL REVIEW 

## **Review** 

The County’s principal source of unrestricted income is the levy charged as part of the annual membership fee. This provides the County with funds which are used to support the growth and development of Scouting within GLNE and to meet the County’s operating costs. During the reporting period, the County collected this levy through March, April and May 2023. In addition, the County ordinarily receives payments from London over the Border Guides for their use of the County Centre, however this arrangement continues to be under negotiation. 

Over the reporting period, a majority of the County’s expenditure has related to the running costs of the County Centre, as well as other governance related costs such as the continued payments to Hornchurch District for the County Administrator, insurance and the Independent Examination of the accounts. As discussed above, the continuation of most training modules being run digitally has led to reduced costs associated with this area. 

The accounts have been prepared on an accruals basis. 

Due to the timing of the County’s membership income, the April 2023 income will be used for the 2024 financial year. The recovery of membership numbers within the County has led to an increase in the membership fee income when compared to the year ended 31 August 2022. The Board of Trustees will continue to monitor the levels of unrestricted income and may make the decision to increase this with funds from the County’s reserves. This decision will be made by the County Board of Trustees with due reference to the County’s reserves policy and available reserves. Other income collected over the period typically relates to specific activities, events or projects. This includes registrations for the Duke of Edinburgh’s Award Scheme and the County water activities days at the Docklands Scout Project. 

The County coordinates the Jack Petchey Award Scheme for Groups, Explorer Units and Network units within GLNE. Funds received from the Jack Petchey Foundation are paid to those Groups and Units which have made successful nominations for awards for their young people. During the period, the County also continued preparations for the World Scout Jamboree hosted in South Korea in August 2023. 

14 



## FINANCIAL POLICIES 

## **Reserves Policy** 

## **Investment Policy** 

The County’s policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short. The County Board of Trustees has reviewed the reserve policy and considers that the County should hold a sum equivalent to at least 12 months base running costs, circa £30,000 based on historic trends. This reflects that the county receives the majority of its unrestricted income when it collects the annual membership fee and associated levy. As at 31 August 2023, the County held unrestricted reserves of £162,312. This is above the level required for operating expenses and the surplus will be utilised for the development of Scouting within the County. 

All the County’s funds are held in cash using a mainstream bank, shown on page 6. The County Board of Trustees regularly monitor the balances within its bank accounts, as well as the distribution of bank accounts. As the County has not been required to utilise its reserves for a number of years, it continues to ensure the County obtains maximum value and income from its banking arrangements by investing surplus funds as may be appropriate. 

The financial statements on pages 17 to 23 were authorised for issue by the Board of Trustees and signed on its behalf by: 


**Oliver Stride County Chair** 

. **Lisa Jones County Treasurer** 

15 



## INDEPENDENT EXAMINER’S REPORT 

## **Independent Examiner’s Report to the Trustees of the Greater London North East County Scout Council** 

I report to the charity trustees on my examination of the accounts of Greater London North East County Scout Council for the year ended 31 March 2023. 

## **Responsibilities and basis of report** 

## **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: 

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** 

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 

3. 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. 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

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. 

Name: Anwer Patel BA (Hons) BFP FCA ICAEW Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road Ilford, Essex, IG2 6HY 

Date: 


**Anwer Patel Independent Examiner** 

16 



## STATEMENT OF FINANCIAL ACTIVITIES 

## **For the Year Ended 31 August 2023** 

|||||_Year Ended_|_Year Ended_|
|---|---|---|---|---|---|
|||||_31 Aug 23_|_31 Aug 22_|
||**Note **|**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**Fund (£)**|**Fund (£)**|**Funds**|**Funds (£)**|
|||||**(£)**||
|INCOME FROM||||||
|Donations and legacies||71,764|45,524|117,288|49,450|
|Other charitable activities|2|3,514|230,193|233,707|119,747|
|**Total**||**75,278**|**275,717**|**350,995**|**169,197**|
|EXPENDITURE ON||||||
|**_Charitable Activities_**||||||
|Charitable activity||13,800|-|13,800|9,488|
|Training||453|-|453|97|
|Jack Petchey Foundation grants||-|41,034|41,034|42,503|
|World Scout Jamboree||-|226,205|226,205|79,682|
|Other activities||4,000|39,460|43,460|31,016|
|Top awards and Duke of Edinburgh||3,249|4,455|7,704|3,244|
|**_Governance Costs_**||||||
|County Centre||11,165|-|11,165|3,392|
|Insurance||3,172|-|3,172|3,139|
|Annual General Meeting||366|-|366|-|
|Other governance costs||2,720|-|2,720|2,928|
|**Total**||**38,925**|**311,154**|**350,079**|**175,489**|
|NETINCOME/(EXPENDITURE)||36,353|(35,437)|916|(6,293)|
|RECONCILIATION OF FUNDS||||||
|Total Funds Brought Forward||125,959|19,233|145,192||
|**TOTAL FUNDS CARRIED FORWARD**||162,312|(16,204)|146,108||



17 



## STATEMENT OF FINANCIAL POSITION 

## **As at 31 August 2023** 

|||||_31 Aug 23_|_31 Aug 22_|
|---|---|---|---|---|---|
||**Note**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**Fund (£)**|**Fund (£)**|**Funds (£)**|**Funds (£)**|
|CURRENT ASSETS||||||
|Cash at bank||162,312|62,856|225,168|145,192|
|Total Cash Funds||162,312|62,856|225,168|145,192|
|**CREDITORS**||||||
|Amount falling due within one year||-|(79,060)|(79,060)|-|
|**NET CURRENT ASSETS**||162,312|(16,204)|146,108|-|
|NET ASSETS||||||
|FUNDS||||||
|Unrestricted funds||||162,312|125,959|
|Restricted funds||||(16,204)|19,233|
|TOTAL FUNDS||||146,108|145,192|



The financial statements on pages 19 to 23 were approved by the Board of Trustees and authorised for issue on 19[th] February 2024 and were signed on its behalf by: 



**Ollie Stride County Chair** 

**Lisa Jones County Treasurer** 

18 



## EXPLANATORY NOTES 

## **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 on receipts and payments basis. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement for the funds, it is probable that the income will be received, and the amount can be measured reliably. Income from Membership Fees is accounted for on a receivable. 

## **Payments** 

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. 

## **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. 

## **Going Concern** 

Having reviewed financial plans and cash flow forecasts, the Trustees have a reasonable expectation that the Charity has adequate resources to continue operating for the foreseeable future. Accordingly, they believe that the going concern basis remains the appropriate basis on which to prepare the financial statements. 

## **Debtors** 

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. 

19 



_Explanatory notes - continued_ 

## **Creditors** 

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. 

## **2. Other Trading Activities** 

||**Year Ended**|**Year Ended**|
|---|---|---|
||**31 Aug 23 (£)**|**31 Aug 22 (£)**|
|World Scout Jamboree|187,927|83,017|
|Other Activities|6,320|36,729|
|Newham District Closure|39,460|0|
|Total|233,707|119,746|



## **3. Trustees’ Remuneration & Benefits** 

## **Trustees’ Remuneration** 

There were no Trustees’ remuneration or other benefits for the year ended 31 August 2023 (year ended 31 August 2022: nil). 

## **Trustees’ Expenses** 

There were £583 of Trustees’ expenses paid for the year ended 31 August 2023 (year ended 31 August 2022: £294). 

## **Key Management Personnel** 

The Key Management Personnel comprise of the Board of Trustees. 

20 



_Explanatory notes - continued_ 

## **4. Comparatives for the Statements of Receipts & Payments FY22** 

||**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|
||**Fund (£)**|**Fund (£)**|**Funds (£)**|
|RECEIPTS||||
|Donations and legacies|8,594|40,856|49,450|
|Other charitable activities|1,064|118,682|119,747|
|**Total Receipts**|**9,658**|**159,538**|**169,197**|
|PAYMENTS||||
|**_Charitable Activities_**||||
|Charitable activity|9,488|-|9,488|
|Training|97|-|97|
|Jack Petchey Foundation grants|-|42,503|42,503|
|World Scout Jamboree|-|79,682|79,682|
|Other activities|-|31,016|31,016|
|Top awards and Duke of Edinburgh|687|2,557|3,244|
|**_Governance Costs_**||||
|County centre|3,392|-|3,392|
|Insurance|3,139|-|3,139|
|Annual General Meeting|-|-|-|
|Other governance costs|2,928|-|2,928|
|**Total Payments**|**19,731**|**155,758**|**175,489**|
|NET RECEIPTS/(PAYMENTS)|(10,073)|3,780|(6,293)|
|RECONCILIATION OF FUNDS||||
|Total Funds Brought Forward|||151,486|
|Total Funds Carried Forward|||145,192|



21 



_Explanatory notes - continued_ 

## **5. Movement in Funds** 

|**5. Movement in Funds**|||||
|---|---|---|---|---|
||**At**|**Net**|**Transfers**|**At**|
||**1 Sep 22**|**Movement**|**Between**|**31 Aug 23**|
||**(£)**|**in Funds (£)**|**Funds (£)**|**(£)**|
|UNRESTRICTEDFUNDS|||||
|General Funds|125,959|36,353|-|162,312|
|RESTRICTEDFUNDS|||||
|Restricted funds|19,233|(35,437)|-|(16,204)|
|TOTAL FUNDS|145,192|916|-|146,108|
|Net movement in funds, included in the above are as follows:|||||
|||**Incoming**|**Resources**|**Movement**|
|||**Resources**|**Expended**|**in Funds**|
|||**(£)**|**(£)**|**(£)**|
|UNRESTRICTEDFUNDS|||||
|General Funds||75,278|(38,925)|36,353|
|RESTRICTEDFUNDS|||||
|Restricted funds||275,717|(311,154)|(35,437)|
|TOTAL FUNDS||350,995|(350,079)|916|
|**Comparatives for movement in funds FY22**|||||
||**At**|**Net**|**Transfers**|**At**|
||**1 Sep 21**|**Movement**|**Between**|**31 Aug 22**|
||**(£)**|**in Funds (£)**|**Funds (£)**|**(£)**|
|UNRESTRICTEDFUNDS|||||
|General Funds|136,032|(10,073)|-|125.959|
|RESTRICTEDFUNDS|||||
|Restricted funds|15,453|3,780|-|19,233|
|TOTAL FUNDS|151,485|(6,293)|-|145,192|



22 



_Explanatory notes - continued_ 

## **5. Movement in Funds - Continued** 

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

|Comparative net movement in funds, included in|the above are as follows:|||
|---|---|---|---|
||**Incoming**|**Resources**|**Movement**|
||**Resources**|**Expended**|**in Funds**|
||**(£)**|**(£)**|**(£)**|
|UNRESTRICTEDFUNDS||||
|General Funds|9,658|(19,731)|(10,073)|
|RESTRICTEDFUNDS||||
|Restricted funds|159,538|(155,758)|3,780|
|TOTAL FUNDS|169,196|(175,489)|(6,293)|
|**Restricted Reserve Analysis**||**31 Aug 23**|**31 Aug 22**|
|||**(£)**|**(£)**|
|NAME OF FUND||||
|Jack Petchey Foundation Grants||18,032|13,542|
|World Scout Jamboree||(33,742)|4,536|
|Deficit/ Surplus on Other Activities||(494)|1,155|
|TOTAL||(16,204)|19,233|



The Jack Petchey Foundation Grants are funds awarded to the Scout Groups/Units of individuals who show outstanding achievements during the year and are administered in accordance with the requirements of the Jack Petchey Foundation. 

The World Scout Jamboree fund consists of participant fees and fundraising used towards the expenses for the World Scout Jamboree that takes place once every four years. The deficit seen above was partially covered by donations from the County, approved by the Trustees, to each participant, and the balance will be transferred from the unrestricted funds once in the next financial year. 

The Other Activities fund consists of participant fees and fundraising for other events run by the County. As at 31 August 2023 this fund consisted of amounts relating to the European Scout Jamboree and the Duke of Edinburgh’s Award scheme. The European Jamboree was cancelled in financial year ending 31 August 2022 and the remaining balance relating to this of £519 is expected to be released for other purposes. The balance on the Duke of Edinburgh’s Award scheme fund was a deficit of £1,013, which is included in “Surplus on Other Activities”. 

## **6. Related Party Disclosure** 

There were no related party transactions for the year ended 31 August 2023 (year ended 31 August 2022: nil). 

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