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
Bal4￿Ce 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 f￿ancial stat¢ments do not accord with those record5. or
the f￿ancial 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 f￿2￿¢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 f￿3￿¢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 f￿anCial 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 f￿anCIal 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 R￿QMMended
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 f￿8￿¢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 eSti￿at¢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¢cO￿Ltion of Financial Liabilities
Financial liabilities are derecognised when the ¢haTitys contraC￿al 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 fU￿re. 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 s￿￿tory 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
approXi￿at¢]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