Charity Reglstrgtlon Number.. 1050S83 Re rt of the Trustee$ 8nd Financial Statements for the Year Ended 31st Mareh 21124 for PeDnine Calder District Scout Council
Pennine Calder District Scout CollDciI Contents of the Financial Statements for th¢ Year Ended 31st Mareh 2024 Page Charity Informatio Report of the Trustee5 Independent examiner's report Statement of financial activities Bal4Ce Sheet Notes to the Fin8ncial Ststements
Pennine Calder District Scout Couneil Charit Information for the Year Ended 31st March 2024 TRUSTEES: Dr A Lawrence Ms S Hughe5 Mr D Millner Ms R Hollas Mr I Whinvorth Ms T Knight Ms J LeNy PRINCIPAL ADDRESS: The Bungalow Wood Lane Colnebridge Huddersfield West Yorkshire CHARITY NUMBER: 1050583 INDEPENDENT EXAMINER: Connelly & Co Limited Chartered Accountants 2nd Statutory Auditors l Dundas Street Hudd¢rsfield West Yorkshire HDI 2EX Pag¢ I
Pennine Calder District Scout Council Re ort of the Trustees for the Year Ended 31st March 2024 The tn]5tees present their annual report and financial ststements for the year ended 31 March 2024. The fmaneial stat¢ments have been prepared in accordance with the accounting polities sei ollt in note I to the financial statements and ¢omply with the charity's governing document, the Charities Aci 201 l and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing ihcir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}" (effective l January 2019). OBJECTIVES AND ACTIVITIES The charity's objectiv¢ is to promote Ihe developtnent of young people in achieving their fijll physical, intellectuil, social and spiritual potentials as individuals as respollsible ¢itizens and as members of their local, national and international communities. Each year trustees review our objectives and activities to ensure they continue to reflect our aims. In canying out thi5 review the trustees have considered the Charity Comrni$5ion'5 geneTal guidance on public health. The trustee5 have paid due regard to guidance issued by the Charity Comn]ission in deciding what activities the charity should undertake. ACHIEVEMENTS AND PERFORMANCE DuTing the year, the charity has continued to pursu¢ Its core objective.. to promote the development of young people. Through a 5tru¢tured programme of activitie5 based on the principles of Scouting. the chatity has provided opportunities for young people to grow in confidence, learn new skills, and develop as active members of (heir comtnunities. The charity remain5 committed to providing a safe, inclusiv¢, and supportive environment where young people ¢an achieve their full potential. Activities delivered throughout the year have focused on personal development, leadership, outdoor leaming, ahd community ¢ngagemenL all of which contribute to the well-round¢d growth of members. FINANCIAL REVIEW Income intg th¢ Pennine Calder District Scout Council amounted to membership fees of £27,287, compared to £20.120 in 2023. Onte again no rental income was received from Blake Dean, although fjxed and other costs related to running and aintainIng the property were £5,945. For the fifth year Blake Dean has therefore been running at a loss. The deficit for the year amounted to £1,590 whith resulted in a 10/0 reduction in total funds to £179,982. The charity's assets are held for the objects of the eharhty. It is the policy of the charity that it will aim to maintain free reserves (th05e unrestricted funds which have not been designated for a specific use and are nottied up in tangible fixed assets) at a level equivalent to at least Six months. nom]al exp¢nditure. The trusiees consider that reserves atthose level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's activities while consideration is given to way5 in which additional funds may b¢ raised. Free reserves at 31 Marth 2024 amounted to £18.392. This is slightly above the required foroperating expenses. however ¢xpenditure levels vary depending on the number of events on each year. Expenditure in the current year is low due to lack of ev¢nts. STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is unincolporated. Royal Charter was granted on 4 January 1912 and the charity registered with the charity Commission on 10 November 1995. The trustees who served during the year and up io the date of signature of the financial statements were.. Dr A Lawrence Ms S Hughes Mr D Mil]ner Ms R Hollas Mr I Whitworth Ms T Knight Ms J Levy Page 2
Pennine Calder District Scout Council Re ort of the Trustees for the Year Ended 31st March 2024 The Charity aims to recrnit tru5te¢s with appropriate skills and abilities to ensure rnanagement is maintatned. Potential trnstees are approached through personal knowledge of their skills. ON BEHALF OF THE BOARD OF TRUSTEES: Dr A Lawrence Trustee 24 June 2025 Page 3
ort of the Inde endent Examiners to the Tru5tee5 of Pennine Calder District Scout Council I report to the trustees on Tny examination of the financKal statetnents of Pennine Calder District Scout Council {the charity) for the year ended 31 March 2024. Responsibilities and basis of report As the trllstees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 201 l Act). I report in respect of my examination of the ¢harity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directors given by the Chariry Commission under section 145(5)(b) of the 2011 Act. Independent ExamiTher'5 Statement Your attention is drawn to the fact that the charity has prep2red financial ststements in accordance with Accounting and Reporting by Charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on l April 2005 which is referred to in the extsnt regulations but has now b¢¢n withdrawn. l und¢rstand that this has been don¢ in Order for financial statements to provide a true and fair view in atcordance with Generally A¢¢epted Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no matters have come to my attention tn connection with the examination giving me cause to believe that in any material respect-. accounting records were not kept in respect of the charity as r¢quired by section 130 of the 2011 Act. or the fancial stat¢ments do not accord with those record5. or the fancial statements do not comply with the applieable requir¢m¢nts ¢on¢erning the fonn and content of a¢counts set out in the Charities (Accounts and Repons) 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 exaTrination. I have no concerns and have come acr055 no other matters in connection with the examination to which attention should be drawn in this report in order io enable a proper understanding of the fmancial siatemenis to be reached. A J Mccarthy FCA (Senior Statutory Auditor) for and on behalf of Connelly & Co Limited CharteTed Accountants and Statutory Auditors Pem)anent House l Dundas Street Huddersfield West Yorkshire HDI 2EX 24 June 2025 Page 4
Pennine Calder District Scout Council Statement of Financial Activities for the Year Ended JI March 2024 31.3.24 31.3.23 Notes Income and endowment5 from: Charitable a¢livities Investments 27,287 2,508 20,120 849 Totsl ineome 29.795 Expenditure on: Charitable activities 31.385 Net expenditure for the year (1,590) (23,094) Fund balances at l April 2023 179.982 203.076 Fund balances at 31 March 2024 178.392 179 982 The statement of f2¢18[ a¢tivities includes all gains and losses recognised in the yeai. All incom¢ and expenditure derive from continuing actiyities. The notes forni part of these f3¢181 statements Page S
nine Calder District Seout Council Balance Shcet 31st March 2024 31.3.24 31.323 Ntst¢$ FIXED ASSETS Tongible asset5 160,000 160.000 CURRENT ASSETS Cash at bat 51,956 62,846 CREDITORS Amounts falling du¢ within one year 10 33,564 42.864 NET CURRENT ASSETS 18.392 19,982 TOTAL ASSETS LESS CURRENT LIABILITIES 178 392 179.982 RESERVES Revaluation reserve Jn¢om¢ and expenditure a¢count 108,731 69,661 108,731 178,392 l79 982 The fanCial staiemenis weTe approved by ihe trustees and authorised for issue on 24 June 2025 and were signed by.. Dr A Lawrence Trustee The note$ forni part of these fanCIal statements Page 6
Pennine Calder Distriet Scout Council Notes to th¢ Finaneial Statetnents for the year Ended 31st March 2024 CHARITY INFORMATION Pennine Calder District Scout Council 15 a charity established under a trnst deed. The r¢gist¢r¢d office is The Bungalow, Wood Lane, Colnebridge, Huddersfield. ACCOUNTING POLICIES Accounting eonvention The financial siatement5 have been prepaTed in accordance with the charity's goveming document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP"A¢¢ounting and Reporting by Charities.. Ststement of Recomtnended Practice applicable to Charities preparints their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l January 2019) the charity is a Public Benefit Entity defined by FRS 102. The eharity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The fll)an¢ial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent requiRd to proyide a trne and fair view. This departure has involved following the Statement of Recommended Pra¢ti¢e for charities applying FRS 102 rather than the version of the Statement Of RQMMended Practice which is referred to in the regulations but which has since been withdrawn. The financial statetnents are prepared in sterling. which is the functional currency of the charity. Monetary amounts in these f8¢181 statements are rounded to th¢ nearest £. The financial statements have been prepared under the historical cost convention. modified to include th¢ revaluation of freehold propertie5 and to include certain financial instnjments at faiT value. The principal accounting policies adopted are set oui below. Critical aeeountiRg estimates and Judgements In the application of the charity's accounting policies, th¢ trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilitie5 that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be rel¢vant. Actual results may differ from these eStiat¢S. The estirnates and underlying a5sumptiOD5 are reviewed on an ongoing basis. Revisions to accounting estimat¢s are recognised in the period in which the estimate is revised where the revision affe¢t5 only that period or in the period of the revision and tllre period5 where th¢ revision affects both current and futur¢ periods. Turnover Income is recogni$ when the charity is legally entitled to it after any perforniaTLce Conditions have been met, the amounts can be rneasured reliably, and it is probable that income will be received. The specific ba5e5 used are as follows-. Membership fees are accounted for when received. Government grants are recognised at the fair value of the asset received or receivable when ther¢ is reasonable assurance that the gTant conditiot15 will be rnet. Renlal income is recognised on a receivable basis. Tangible fixed assets Tangible fixed assets ar¢ initially measured at tost and 5ub5equ¢ntly measured at valuation, net of any itnpairment Ios5¢S. The gain or loss aris2ng on the disposal of an asset is deterrnined as the difference between the sale proceeds and the ¢arrying value of the as5¢t and it is re¢ognised in the 5taternent of financial activities. Page 7 continued..
Pennine Calder District Scout Councll Notes to the Fin2n¢ial Statements- continued for the Year Ended 31st March 2024 ACCOUNTING POLICIES- continued lrnpalrm¢nt of Fixed Assets At each reporting end daÉe the charity reviews the carrying amounts of its tangible assets to detertnine whether there is any indication that those assets have suffered an impairnient loss. If any such indication exists. the recoverable amount of the asset is estimated in order to detertnine the ¢xtent of the impaimient loss (if any). Financial Instrurnents Cash and Cash equivalents Cash and cash equivalents include Cash in hand ond deposits hold at call with banks. Fitwi¢ial Instrumenis The charity has elected to apply the provisions of Section I I 'Basi¢ Financial Instrurnents, and Section 12 '0iher Financial Instruments Issue5. of FRS 102 to all of its finan¢ial instjuments. Financial instruments are recognised in the Charity'5 balmce sheet when the charity becotne5 party to the contractual provisions of the instrument. Financial assets and liabilities are offs¢ with the net amounts presented in the financial statements, when there is a legally enfor¢¢able right to set off the recognised amounts and there 15 an intention to settle on a net basis or to realise the asset and settle the liabiliry simultaneously. Basic Financial Assets Basic f]nancial assets, which include cash and bank balances. are initially measured at transaction price includin8 transaetion costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the trdnsaction is measured at the present value of the future receipts discounted at a market Tat¢ of interest. Financial liabilities classified as payable within one year are not amortised. Basic Financial Liabilities Basic financial liabilities, including creditors are initially recognised at transaction pri¢e unless the arrangetnent constitutes a financing transaction. where the debt instrument is measured ai the present value of the payrnents discounted at a market Tate of interest. Financial liabilities classified as payable within one year are not amort15ed. Trade creditOTS are obligations to pay for goods or servi¢es that have been acquired in the ordinary course of operations from supplier5. Arnounts payable are classified #s ¢urr¢nt liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade cr¢ditor5 are recognised initially at transaction price and subsequently measured at amortised cost using effective int¢r¢5t method. Der¢cOLtion of Financial Liabilities Financial liabilities are derecognised when the ¢haTitys contraCal obligation5 expire or are discharged or cancelled. Taxation Taxation for the year Comprises current and deferred t. is recognss¢d in the In¢ome Statement, ex¢¢pt to the exlent that it r¢lates to items recogni5ed in other comprehensive Anco]ne or dir¢¢tly in equity. Current or deferred taxation assets and liabilities are not discounted. CuTrent tax is recognised at the amount of tax payable using the tax rates and laws that have been ena¢i¢d or substantiyely enact¢d by the balance sheet date. Page 8 continued...
Pennine Calder District Scout Council Note5 to the Finaneial Staternents continued for the Year Ended 31st March 2024 ACCOUNTING POLJCJES- continued Deferred t8X Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheei date. ]ming differences arise from the inclusion of income and expenses in tsx assessments in periods diffErent from those in which they are recoonised in financial statements. Deferred tax is measured using tax rates and laws that have been ena¢ted or substantively enacted by the year end and that are expected to apply to the reversal of the timing differen¢e. Unrelieved lax losses and other deferred tax assets are recognised only to the extent that it 1$ probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profit5. Going concern At the time of approving the financial statements, the trustees have a reasonable expectstion that the charity has adequate resources to ¢ontinue in operational existence for the foreseeable fUre. Thus the trustees ¢ontinue to adopt the going concern basis of accounting in preparing the financial ststemenis. Charitable funds Unrestricted fund5 are available for us¢ atthe discretion of thetrustees in fvrtherance of theircharitable objectiv¢s. Restricted fi]nds are subject to specifi¢ ¢ondition5 by donors as to how they may be used. Expenditurt Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it 15 probable that a transfer of economic b¢nefits will be required in settlement, and the amount of ihe obligation can be measured r¢liably. Governance costs include all expenditure directly related Éo th¢ administration of the chariry including expenditure incurred in the management of the ¢haTity's assets, orgattisational administration and compliance with charitable and story requirements. CHARITABLE ACTIVITIES Membership Fees 27.287 Charitable activities to 31 March 2024 £27.287 {2023 - £20,120). Page 9 ¢onttnued...
Pennine Calder District Scout Council otes to the Financial Staternents - continued for the Year Ended 31st March 2024 CHARITABLE ACTIVITIES 31.3.24 31.3.23 Blakedean rates Blakedean electricity Blakedean repairs Blakedean insuran¢e Blakedean motn hire Blakedean first aid training Telephone Computer costs Sundry costs Paid to county Events 1.179 3,996 770 895 3,765 500 778 185 365 16,622 860 448 830 695 460 60 425 981 20.120 19,444 43,463 SUPPORT COSTS Governance eosts Support costs 2024 2023 Audit Fees 1,470 1.470 600 1.470 1.470 600 Analysed Behveen Charitable Activities 1,470 600 Governance ¢osts includes payments to the independent examiner of £1,470 (2023 - £600) INTEREST RECEIVABLE AND SIMILAR INCOME 31.3.24 31.3.23 Deposit a¢¢ount interesi TAXATION The charity is exempt from tax on incom¢ and gains falling within section 505 of the Taxes ACÉ 1988 or section 252 of the Taxation of Chargeable Gain5 Act 1992 to the extent that these are applied to its charitable objects. TRUSTEES None of the tru5te¢5 {or any persons connected wilh them) received any remuneration or benefits from the charity during the year. Pag¢ 10 continued...
Pennlne Calder Dis¢rict Scout Council Notes to the Finanelal Statemenls- continued for the Year Ended 315t March 2024 EMPLOYEES There were no employee5 during the year (2023 - none). 10. TANGIBLE FIXED ASSETS Land and buildings COST At 1st April 2023 and 3 1st Mar¢h 2024 160,000 NET BOOK VALUE At 3 1st March 2024 160.000 At 3 1st March 2023 160,000 Land and buildings with a ¢anying amount of £160,000 were revalued at 31 March 2004. on the basis of mark¢t value. The valuaiion conforn)s to International Valuation Standards and was based on recent market transactions on arm's length temis for similar Properties. At 31 Mar¢h 2024. had the revalued assets been ¢atTied at historic cost. thesr carrying arnount would have been approXiat¢]Y £51,269 {2023- £51,269). One of the properties included within the financial statements represents one third ownership of a PToperty at Hebden Hey. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade cr¢dTtOTS Other creditors 32,214 26,237 16,627 42.864 12. RELATED PARTY TRANSACTIONS There were no diselosable related paty transactions during the year {2023 - none). Pagell