## **Trustees’ Annual Report for the period** **From: 01 April 2022 to: 31[st] March 2023** **Charity name: Maidenhead & District Scout Council Charity registration number: 1144774** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the
purposes of the charity
as set out in its
governing document|Para 1.17|**To promote the development of young people**
**in achieving their full physical, intellectual,**
**social and spiritual potential both as**
**individuals and as responsible citizens and**
**members of their local, national and**
**international communities. **| |Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the
accounts.|Para 1.17 and
1.19|**Despite the difficulties of the past few years,**
**scouting numbers and levels ofactivity have**
**increased in Maidenhead District in the past**
**year. Sections have continued to lead an active**
**programme and managed to not just retain but**
**increase good levels of young people.**
**Many Groups have set up Squirrel sections (for**
**children aged 4-5 years) and this is helping to**
**boost some of the smaller Groups and provide**
**an influx of more adult helpers.**
**Activities run within the District including**
**activities funded by the District Scout Council**
**eg water activities, are clearly continuing to**
**encourage**
**young**
**people**
**to**
**join**
**the**
**organisation.**| |Statement confirming
whether the trustees
have had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|**The District meets the Charity Commission’s**
**public benefit criteria under both the**
**advancement of education and the**
**achievement of citizenship or community**
**development headings.**| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society as
a whole.|Para 1.20|**The first international camp (ALPS 22) since the**
**pandemic was run over the summer of 2022 with**
**some financial support coming from the District.**
**Money from the 22/23 period has been committed to**
**supported 16 young people for their Explorer Belt**
**expedition to Ireland and a further 8 young people to**
**the World Scout Jamboree in South Korea. Both**
**trips will be occurring during the summer of 2023.**
**Over the coming year a further international**
**expedition is planned to Malawi - Project Africa – to**
**help build an orphanage. There has already been a**
**significant interest demonstrated by our young**
**people with 14 young people and 5 leaders**
**indicating their interest.**| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the
end of the period|Para 1.21|**The Charity is in a strong financial position, able to**
**meet all its foreseeable financial commitments and**
**has the resources to support initiatives it considers**
**appropriate.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The charity maintains its reserves at a level**
**considered sufficient to meet District operational**
**costs and any emergency funding for Groups within**
**the District who run into difficulty. **| |Amount of reserves held|Para 1.22|**As at 31st March 2023 total reserves were £162,800**
**of which £47,600 were unrestricted. **| |Reasons for holding zero
reserves|Para 1.22|**Not applicable**| |Details of fund materially
indeficit|Para 1.24|**There are none**| |Explanation of any
uncertainties about the
charity continuing as a
going concern|Para 1.23|**There are none**| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing
document|Para 1.25|**The District’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.**| |How is the charity
constituted?|Para 1.25|**The District is a trust established under its rules**
**which are common to all Scouts.**| |Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees|Para 1.25|**The trustees are appointed in accordance with the**
**Policy, Organisation and Rules of the Scout**
**Association.**| ## **Reference and Administrative details** |Charity name|Maidenhead & District Scout Council| |---|---| |Other name the charity uses|| |Registered charitynumber|1144774| |Charity’s principal address|| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Karen Hope|Chair||District Scout Council| ||Alan Abrahamson|Treasurer||District Scout Council| ||TerryJones|Secretary||District Scout Council| ||Rob Harris|District
Commissioner||District Scout Council| ||Paul Hutchinson|||District Scout Council| ||Gill Hill|||District Scout Council| ||Bill Carter|||District Scout Council| ||Ian Anderson|||District Scout Council| ||Loz Marchant|ADC Cubs||District Scout Council| ||Simon Wheeler|ADC Scouts||District Scout Council| ||Erica Hunter|Local Training
Manager||District Scout Council| ||Jane Taylor|||District Scout Council| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|_Karen M Hope_|_Alan G Abrahamson_| |---|---|---| ||Karen Mary Hope|Alan Graham Abrahamson| ||Chair|Treasurer| ||12 September 2023
12 September 2023|| ||12 September 2023|| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidanc
e Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04| |---|---|---|---|---|---| |||-|-|-|-| |||11,674|-|-|11,674| |||-|-|-|-| |||-|48,092|27,853|75,945| |||11,674|48,092|27,853|87,619| ||||||| |||9,700|-|-|9,700| |||12,949|2,554|-|15,503| |||27,607|-|-|27,607| |||54,642|38,077|-|92,719| |||104,898|40,631|-|145,529| ||||||| |||68,952|1,390|-|70,341| ||||||| |||35,947|39,241|-|75,187| ||||||| |||47,620|87,333|27,853|162,806| ||||||| |||-|-|-|-| |||-|-|-|-| ||||||| |||47,620|87,333|27,853|162,806| ||||||| |||-||27,853|27,853| ||||87,333||87,333| |||47,620||-|47,620| ||||||-| |||47,620|87,333|27,853|162,806| ||||||| |||Signature||Print|Name| |||_AlanG Abrahamson_||Alan G Abrahamson|| |||_Karen M Hope_||Karen M Hope|| CC17a (Excel) 10/10/2023 1 **Total last year £** F05 - 6,937 - 78,932 85,869 8,679 32,546 27,607 78,280 147,113 61,356 85,757 171,625 - 1,500 170,125 28,949 90,669 50,507 - 170,125 Date of approval 12/09/2023 12/09/2023 CC17a (Excel) 10/10/2023 2 |**Maidenhead & District Scout Council**|**Maidenhead & District Scout Council**|**Maidenhead & District Scout Council**|**Charity Number: 1144774**|**Charity Number: 1144774**|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/04/2022**|to|Period end date|**31/03/2023**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance
Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
**Gains and losses on revaluation of fixed**
**assets for the charity’s own use**
**Other gains/(losses)**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||5,837|9,379||15,216|8,644| |||48,684||48,684|26,111| ||16,096|192||16,288|17,418| ||119|4,051||4,170|2,176| ||||||8,974| ||||||| ||22,053|62,305||84,358|63,324| ||||||| ||14,347|778||15,125|| ||5,879|57,772||63,651|29,472| ||||||15,581| ||4,713|5,200||9,913|4,928| ||24,940|63,750||88,690|49,982| ||||||| ||-2,887|-1,445||-4,332|13,342| |||-1,891|-1,095|-2,987|6,271| ||-2,887|-3,337|-1,095|-7,319|19,613| ||||||10,136| ||||||| ||||||| ||||||| ||||||| ||-2,887|-3,337|-1,095|-7,319|29,748| ||||||| ||50,507|90,669|28,949|170,125|140,377| ||47,620|87,333|27,853|162,806|170,125| 1 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the Current assets significantly exceed liabilities. High level of reserves. conclusion that the charity is a going concern; Regular annual income from subscriptions. Disclosure of any uncertainties that make the going concern assumption doubtful; not applicable Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts not applicable and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note **2.** ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|_not applicable_| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|_not applicable_| |**_(iii) the amount of the adjustment for each line affected in the_**
**_current period, each prior period presented and the aggregate_**
**_amount of the adjustment relating to periods before those_**
**_presented, 3.44 FRS 102 SORP._**|_not applicable_| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|_not applicable_| |**_(ii) the effect of the change on income and expense or assets_**
**_and liabilities for the current period; and_**|_not applicable_| |**_(iii) where practicable, the effect of the change in one or more_**
**_future periods._**|_not applicable_| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). CC17a (Excel) 10/10/2023 4 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** **----- Start of picture text -----**
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be
presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of
the nature of each change in not applicable
accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel) 10/10/2023 5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those shown as "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by
the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition criteria are met
(5.10 to 5.12 FRS102 SORP).
p
g
,
y
g
y
provided the specified goods or services as entitlement to the grant only occurs when the performance related
conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate,
the executors have established that there are sufficient assets in the estate and any conditions attached to the
legacy are either within the control of the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid
amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same
fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or services or met the
performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless
impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those
gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks
are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss
resulting from revaluing investments to market value at the end of the year.
**2.3 EXPENDITURE AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance costs comprise
all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by
the time spent and other costs by their usage.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
•it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds
from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the
corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against
'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other
trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the
SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity
provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent
amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the trustees’
annual report.
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.
**Income from membership**
**subscriptions**
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as
income earned from the provision of goods and services as income from charitable activities.
Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to
5.12 FRS102 SORP) and are included as an item of other income in the SoFA.|_There are none_|_There are none_|_There are none_| |---|---|---|---| ||

||| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| ||||No| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes|| |||Yes
Yes
Yes|| |||Yes|| |||Yes|| |||Yes|| |**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in**
**progress**
**Debtors**
**Current asset**
**investments**
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be
provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the
specified service or output.
The charity has investments which it holds for resale or cash and cash equivalents with a maturity date less
than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year
held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
The charity has no heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological,
geophysical or environmental qualities that are held and maintained principally for their contribution to
knowledge and culture.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost
and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted
investments unless fair value cannot be measured reliably in which case it is measured at cost less
impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less
than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the
service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the
cash or other consideration expected to be received.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the best
estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102
SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least £1,000
They are valued at the lower of cost and valuation.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has no intangible fixed assets, that is, non-monetary assets that do not have physical substance
but are identifiable and are controlled by the charity through custody or legal rights.
Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the
commitment, a liability for the full funding obligation must be recognised.|Yes|Yes| |---|---|---| ||Yes|| ||Yes|| ||Yes|| ||Yes|| ||Yes|| ||Yes|| ||Yes|| ||Yes|| ||Yes|| |||n/a| |||n/a| ||Yes|| |||n/a| ||Yes|| |||n/a| |||n/a| ||Yes|| ||Yes|| |||n/a| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - -6,731
Gift Aid
- - - -236
Legacies
- - - - -
General grants provided by government/other
charities
1,681 6,004
- 7,685 1,677
Membership subscriptions and sponsorships
which are in substance donations
4,156 3,375
- 7,531
-
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total** 5,837 9,379
- 15,216 8,644
Contributions towards activity cost
-8,215
-8,2152,211
Alps 22
- 14,170
- 14,17020,300
World Scout Jamboree
- 24,196
- 24,196 3,600
Other
- 2,104
- 2,104
-
**Total**
- 48,684
- 48,684 26,111
Scout Shop Income
16,096
- - 16,09616,948
ESU Trading income
-192
-192 470
- - - - -
Other
- - - - -
**Total** 16,096 192
-
16,28817,418
Interest income
1191,708
- 1,827 2,176
Dividend income
- - - - -
Rental and leasing income
-
- - -
Other
- 2,342
- 2,342
-
**Total** 119 4,051
- 4,1702,176
Donation from corporate sponsor to ESU
- - - -8,974
- - - - -
- - - - -
**Total**
- - - -8,974
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Other
- - - - -
**Total**
- - - - -
22,053 62,305
-84,358 63,324
**TOTAL INCOME**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|-|-|-|-|6,731| ||Gift Aid|-|-|-|-|236| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|1,681|6,004|-|7,685|1,677| ||Membership subscriptions and sponsorships
which are in substance donations|4,156|3,375|-|7,531|-| ||Donated goods, facilities and services|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|5,837|9,379|-|15,216|8,644| |||||||| ||Contributions towards activity cost|-|8,215|-|8,215|2,211| ||Alps 22|-|14,170|-|14,170|20,300| ||
World Scout Jamboree|-|24,196|-|24,196|3,600| ||Other|-|2,104|-|2,104|-| ||**Total**|-|48,684|-|48,684|26,111| |||||||| ||Scout Shop Income
|16,096|-|-|16,096|16,948| ||ESU Trading income|-|192|-|192|470| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|16,096|192|-|
16,288|17,418| |||||||| ||Interest income|119|1,708|-|1,827|2,176| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-||-|-|-| ||
Other|-|2,342|-|2,342|-| ||**Total**|119|4,051|-|4,170|2,176| |||||||| ||Donation from corporate sponsor to ESU|-|-|-|-|8,974| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|8,974| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||22,053|62,305|-|84,358|63,324| ## **Other information:** ## £ |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|3,134|Grants paid to Explorer Scout Units (ESU)| |---|---|---| ||1,708|Interest on Jack Hine & Geoff Hill investments| ||1,039|contributions to International fund| ||2,336|net subscriptions to ESUs| ||15,722|other funds received by ESUs, including
contributions towards activities| |||| ||14,170|contributions towards ALPS 22| ||24,196|contributions towards World Scout Jamboree| |||| |**Where any endowment fund is converted into income in the prior**
**period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|_Not applicable_|| |||| ||_Not applicable_|| |||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**|_Not applicable_|| CC17a (Excel) 10/10/2023 60 **Section C Notes to the accounts (cont** ## **Note 4 Analysis of receipts of government grants** _No government grants were received in 2021-22 or in 2020-21_ CC17a (Excel) 10/10/2023 61 **Section C Notes to the accounts (cont)** **Note 5 Donated goods, facilities and services** CC17a (Excel) 10/10/2023 62 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Operating charity shops|757|-|-|757|-|-|-|-| |Fundraising events|-|778|-|778|-|-|-|-| |Trading activities|13,590|-|-|13,590|15,581|-|-|15,581| |**Total expenditure on raising funds**|14,347|778|-|15,125|15,581|-|-|15,581| |**Expenditure on charitable activities:**||||||||| |Scouting Activities
Alps 22 payments
WSJ payments
Explorer Belt
Distributionofshop surplus|3,815|13,658|-|17,473|2,696|3,413|-|6,109| ||-|18,578|-|18,578|-|18,344|-|18,344| ||-|24,196|-|24,196|-|3,600|-|3,600| ||-|1,340|-|1,340|-|-|-|-| ||2,065|-|-|2,065|1,420|-|-|1,420| |**Total expenditure on charitable**
**activities**|5,879|57,772|-|63,651|4,116|25,357|-|29,472| |**Separate material item of expense**||||||||| |other|-||-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Administration
Equipment below £1,000
Equipment depreciation|3,416|3,373|-|6,789|2,752|1,108|-|3,860| ||-|1,827|-|1,827|298|-|-|298| ||1,297|-|-|1,297|771|-|-|771| |||||||||| |**TOTAL EXPENDITURE**
**Total other expenditure**|4,713|5,200|-|9,913|3,820|1,108|-|4,928| ||24,940|63,750|-|88,690|23,517|26,465|-|49,982| CC17a (Excel) 10/10/2023 63 **Section C Notes to the accounts (cont) Note 7 Extraordinary items** _There are no extraordinary items to report_ ## _**Please explain the nature of each extraordinary item occurring in the period.**_ **----- Start of picture text -----**
This year Last year
Description £ £
Extraordinary item 1
Extraordinary item 2
- -
Total extrordinary items
- -
**----- End of picture text -----**
CC17a (Excel) 10/10/2023 64 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ _No funds are administered as an agent for another entity_ |||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes or**
**No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held at period end**|**Balance held at period end**| |---|---|---| ||**This year**|**Last year**| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 10/10/2023 65 **Section C Notes to the accounts** **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ _Expenses are not analysed over activity categories_ CC17a (Excel) 10/10/2023 66 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||none|none| ||none|none| ||none|none| ||none|none| CC17a (Excel) 10/10/2023 67 **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ _There are no paid employees_ ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ _No ex-gratia payments were made to employees or others during 2021-22 or during 2020-21_ CC17a (Excel) 10/10/2023 68 ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ CC17a (Excel) 10/10/2023 69 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** - _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ _A defined contribution pension scheme is not operated._ ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to**_ _A defined benefit pension scheme is not operated._ CC17a (Excel) 10/10/2023 70 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |ALPS 22|-|2,700|Nil|2,700| ||-|-||-| ||-|-||-| |**_Total_**|**-**|**2,700**|**-**|**2,700**| CC17a (Excel) 10/10/2023 71 ## **Last year:** _No Grants were made during the previous financial year._ |**13.2 Analysis ofgrantspaid(included in cost of charitable activities)**|**13.2 Analysis ofgrantspaid(included in cost of charitable activities)**|**13.2 Analysis ofgrantspaid(included in cost of charitable activities)**|**13.2 Analysis ofgrantspaid(included in cost of charitable activities)**|**13.2 Analysis ofgrantspaid(included in cost of charitable activities)**| |---|---|---|---|---| |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |Activityorproject 1|-|-|Nil|**-**| |Activityorproject 2|-|-|Nil|**-**| |Activityorproject 3|-|-|Nil|**-**| |**_Total_**|**-**|**-**|**-**|**-**| ## **13.3 Grants made to institutions** _No Grants were made to any particular institutions during the year or in the previous year._ CC17a (Excel) 10/10/2023 72 ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
SL or RB (Straight Line or
Reducing Balance)
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the end of
the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
SL or RB (Straight Line or
Reducing Balance)
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the end of
the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
£|**Other land &**
**buildings**
£|**Plant,**
**machinery and**
**motor vehicles**
£|**Fixtures, fittings**
**and equipment**
£| |---|---|---|---|---|---| |||-|-|-|11,044| |||-|-|-|6,034| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| |||-|-|-|17,079| ||||||| ||SL or RB (Straight Line or
Reducing Balance)|RB|RB|RB|RB| ||||||10%| ||||||| |||-|-|-|4,108| |||-|-|-|-| |||-|-|-|1,297| |||-|-|-|-| |||-|-|-|-| |||-|-|-|5,405| ||||||| |||-|-|-|6,937| |||-|-|-|11,674| CC17a (Excel) 10/10/2023 73 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the** Not applicable_ _**recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the** Not applicable_ _**recognition or reversal of an impairment loss.**_ ## **14.5 Revaluation** No revaluations took place this year or last year. |**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been carried under_**
**_the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**| |---|---| ||| ||| ||| ||-| ## **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ **This year £** Not ap _* The "transfers" row is for movements between fixed asset categories._ CC17a (Excel) 10/10/2023 74 **Total** £ 11,044 6,034 - - - 17,079 4,108 - 1,297 - - 5,405 6,937 11,674 CC17a (Excel) 10/10/2023 75 **Last year** **Last year £** pplicable CC17a (Excel) 10/10/2023 76 **Section C Notes to the accounts (cont) Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets** There are no intangible assets_ CC17a (Excel) 10/10/2023 77 **Section C Notes to the accounts (cont)** **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ There are no Heritage assets CC17a (Excel) 10/10/2023 78 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of period -
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if any.**|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|78,932|-|-|-|78,932| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|- 2,987|-|-|-|- 2,987| ||-|75,945|-|-|-|75,945| |||||||| |||_There were none_||||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Listed investments**
**Social investments**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|**£**
-
-
-
-
-
**Cost less impairment**
75,945 -
**Fair value at year end**
**£**
-
-
-|**£**
-
-
-
-
-
**Cost less impairment**
75,945 -
**Fair value at year end**
**£**
-
-
-|**£**
-
-
-
-
-
**Cost less impairment**
75,945 -
**Fair value at year end**
**£**
-
-
-| |---|---|---|---| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||75,945|-|| ||-|-|| ||-|-|| ||-|-|| ||75,945|-|| ||75,945||| ||78,932
- -
-
78,932 -
-
**£**
**£**
-
- -
- -
78,932
**Fair value at year end**
**Cost less impairment**||| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||78,932|-|| ||-|-|| ||-|-|| ||-|-|| ||78,932|-|| ||78,932||| CC17a (Excel) 10/10/2023 79 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or disposal**
**proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**| |---|---|---| ||_None_|_None_| ||_None_|_None_| ||_None_|_None_| ||_None_|_None_| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Other investments**
**Total**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||27,607|27,607| ||-|-| ||-|-| ||-|-| ||-|-| ||27,607|27,607| ## **17.5 Guarantees** |**Please provide details and amount of any guarantee made to or**
**on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**|**Thisyear**|**Lastyear**| |---|---|---| ||There are no guarantees|There are no guarantee| ||There are no guarantees|There are no guarantee| ||There are no guarantees|There are no guarantee| CC17a (Excel) 10/10/2023 80 ## **17.6 Concessionary loans** CC17a (Excel) 10/10/2023 81 CC17a IE) 1W1012023 CC17a IE) 1W1012023 CC17a IE) 1W1012023 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|8,679|-|-|-| ||-|14,611|-|-|-| ||-|- 13,590|-|-|-| ||-|-|-|-|-| ||**-**|**9,700**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|9,700|-|-|-| ||-|-|-|-|-| CC17a (Excel) 10/10/2023 85 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Scouting Organisations in the district Accued Investment income Expedition contributions Total** |**This year**
**£**|**Last year**
**£**| |---|---| |14,727|26,855| |-|500| |776|8,062| |15,503|35,417| ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** **Trade debtors Prepayments and accrued income Other debtors** |_There are none_|_There are none_|_There are none_| |---|---|---| |**Total**||| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||Nil
|Nil| CC17a (Excel) 10/10/2023 86 ## **Section C Notes to the accounts (cont)** **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |Accruals for grants payable
Bank loans and overdrafts
Accruals
Payments received on account
Leader expenses due
Other creditors
Total|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-||-|-| ||-||-|-| ||1,000|600|-|-| ||65,420|58,496|-|-| ||1,190||-|-| ||||-|-| ||2,731|2,260|-|-| ||70,341|61,356|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _There is no deferred income_ CC17a (Excel) 10/10/2023 87 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** |
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**Balance at the end of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|
**This year**
**period**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|1,500| |||1,013|-| |||487|-| |||1,500|1,500| |||**Last year**|| |||_A provision was included in the_
_accounts for potential unquantified_
_liabilities incurred by Explorer Scout_
_Units prior to their transfer to the_
_District Scout Council, which remain_
_unquantified at the year end._|| |||_The liabilities are expected to be_
_clarified and settled during the_
_2022/23 financial year._|| ||
|_The liabilities are expected to be_
_below £1,500, and this sum has been_
_provided for within the Explorer Scout_
_Unit restricted funds._|| ||**This year**|**Last year**|| ||
_There are none_|_There were none_|| CC17a (Excel) 10/10/2023 88 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments etc)**
**to the charity's financial position or performance, for example,**
**the terms and conditions of loans or the use of hedging to**
**manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|**This year**|**Last year**| |---|---|---| ||
_There are no creditors or debtors of_
_significance that may impact on the_
_performance of the charity_|_There are no creditors or debtors_
_of significance that may impact on_
_the performance of the charity_| |||| ||_There are none_|_There were none_| CC17a (Excel) 10/10/2023 89 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| |_There are none_|_n/a_| ||| |**Last year**|| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| |_There were none_|_n/a_| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** |**This year**|**This year**| |---|---| |**Description of item**
**Estimate of financial effect**|| ||| |_There are none_|_n/a_| ||| |**Last year**
**Description of item**
**Estimate of financial effect**|| ||| |_There were none_|_n/a_| ||| CC17a (Excel) 10/10/2023 90 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||27,605|27,605| ||-|-| ||65,114|50,675| ||-|-| ||92,719|78,280| CC17a (Excel) 10/10/2023 91 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** **This year Last year** Credit Risk: Debtors predominatly relate to Credit Risk: Debtors predominatly relate to contributions due from participants on contributions due from participants on overseas overseas expeditions. Receipts from debtors in expeditions. Receipts from debtors in the new the new year demonstrate that these are low year demonstrate that these are low risk. Prior risk. Prior years outstanding loans have been years outstanding loans have been fully repaid. fully repaid. Liquidity risk is low as cash Liquidity risk is low as cash balances are balances are maintained to meet expected maintained to meet expected requirements and requirements and stort term investments can stort term investments can be called upon if be called upon if required. required. Market Risk: this is managed by only investing Market Risk: this is managed by only investing in in the COIF Charities Investment Fund. the COIF Charities Investment Fund. _There are none There were none_ CC17a (Excel) 10/10/2023 92 ## **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| ||_there are none_|_there were none_| |||| ||_not applicable_|_not applicable_| CC17a (Excel) 10/10/2023 93 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should 'Total funds' in the balance sheet._ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricte**_ |**Fund names**|**Type PE,**
**EE R or**
**UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**| |---|---|---|---|---|---|---|---| |Jack Hine - Capital|PE|to support members in international scoutingexperiences|28,949|0|0|0|-1,095| |Jack Hine - Income|EE|to support members in international scoutingexperiences|8,853|610|0|0|0| |Geoff Hill - Activity|R|to support members in adventurous activities|19,376|377|0|0|-709| |Geoff Hill - International|R|to support members in international scoutingexperiences|15,894|344|0|-2,700|-473| |Geoff Hill - Development|R|for developmentprojects to extend scoutingin Maidenhead|19,327|377|0|0|-709| |International Fund|R|to support members in international scoutingexperiences|2,991|1,039|0|1,370|0| |Expeditions Alps 22|R|Expeditions to Alps in 2022|1,956|14,170|-18,578|2,452|0| |Expeditions WSJ|R|World Scout Jamboree|0|24,196|-24,196||0| |Cookham Explorer Scout Unit|R|to support members of this Explorer Scout Unit|2,506|4,984|-3,301||0| |Dragons Explorer Scout Unit|R|to support members of this Explorer Scout Unit|18,266|9,211|-12,549|-1,122|0| |Scorpions Explorer Scout Unit|R|to support members of this Explorer Scout Unit|1,500|2,454|-1,947|0|0| |Kaisen Explorer Scout Unit|R|to support members of this Explorer Scout Unit||4,544|-3,179|0|0| ||||||||| |Unrestricted|U|to support scoutingin Maidenhead|50,507|22,053|-24,940|-|-| ||||||||| |**Total Funds**|||170,125|84,358|-88,690|0|-2,987| CC17a (Excel) 10/10/2023 94 _d reconcile to_ ## _**d funds**_ **Fund balances carried forward £** 27,853 9,463 19,043 13,065 18,995 5,400 0 0 4,189 13,806 2,007 1,364 47,620 162,806 CC17a (Excel) 10/10/2023 95 ## **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Jack Hine - Capital|PE|to support members in international scouting experiences|26,649|0|0|0|2,300|28,949| |Jack Hine - Income|EE|to support members in international scoutingexperiences|8,049|804|0|0||8,853| |Geoff Hill - Activity|R|to support members in adventurous activities|17,491|476|0|0|1,409|19,376| |Geoff Hill - International|R|to support members in international scoutingexperiences|14,347|390|0|0|1,156|15,894| |Geoff Hill - Development|R|for developmentprojects to extend scoutingin Maidenhead|17,446|475|0|0|1,406|19,327| |International levy|R|to support members in international scoutingexperiences|2,108|883|0|0|0|2,991| |Expeditions Alps 22|R|Expeditions to Alps in 2022|0|20,300|-18,344|0|0|1,956| |Expeditions WSJ|R|World Scout Jamboree|0|3,600|-3,600|0|0|0| |Cookham Explorer Scout Unit|R|to support members of this Explorer Scout Unit|911|2,292|-696|0|0|2,506| |Dragons Explorer Scout Unit|R|to support members of this Explorer Scout Unit|0|23,591|-5,325|0|0|18,266| |Scorpions Explorer Scout Unit|R|to support members of this Explorer Scout Unit|0|1,500|0|0|0|1,500| |||||||||| |Unrestricted|U|to support scoutingin Maidenhead|53,376|20,648|-23,517|0|0|50,507| ||||-|-|-|-|-|-| ||||140,377|74,959|-51,482|-|6,271|170,125| CC17a (Excel) 10/10/2023 96 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
**£**| |Between unrestricted and
restricted funds|There were none|| |Between endowment and
restricted funds|There were none|| |Between endowment and
unrestricted funds|There were none|| |Between restricted funds
and other restricted funds|Transfer from Geoff Hill fund to ALPS 22 fund for Grant contributions to
indivual scouts to attend an international event|2,700| |Between restricted funds
and other restricted funds|Transfer of earmarked donation income from Dragons ESU to
International Fund|1,122| |Between restricted funds
and other restricted funds|Transfer of net surplus of District funds for ALPS 22 to International
Fund.|248| ## **Last year** |**Lastyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |Between unrestricted and
restricted funds|_Not applicable_|| |Between endowment and
restricted funds|_Not applicable_|| |Between endowment and
unrestricted funds|_Not applicable_|| ||_Not applicable_|| ## **27.4 Designated funds** ## **This year** |**Thisyear**
**27.4 Designated funds**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |||| ||_Not applicable_|| |||| |**Lastyear**||| |**Planned use**|**Purpose of the designation**|**Amount**| |||| ||_Not applicable_|| CC17a (Excel) 10/10/2023 97 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False) _TRUE_ _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|**TOTAL**| |||**£**|**£**|**£**|**£**| |||-|-|-|**-**
| |||-|-|-|**-**
| |**_Please give details of why remuneration or other employment benefits_**
**_were paid._**
**_Where an ex gratia payment has been made to a trustee, provide an_**
**_explanation of the nature of the payment._**|||||| |||_Not applicable_|||| |||_Not applicable_|||| ## **Last year** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False) _TRUE_ _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|**TOTAL**| |||**£**|**£**|**£**|**£**| |||-|-|-|**-**
| |||-|-|-|**-**
| |**_Please give details of why remuneration or other employment benefits_**
**_were paid._**
**_Where an ex gratia payment has been made to a trustee, provide an_**
**_explanation of the nature of the payment._**|||||| |||_Not applicable_|||| |||_Not applicable_|||| ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||_FALSE_| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel & refreshments**|-|55| |**Printing, Post, Stationery, Equipment & Uniform**|-|280| |**Equipment, Uniform, Regalia**||29| |**ICT**|-|383| CC17a (Excel) 10/10/2023 98 |**Due to activity levels increasing post covid, the consolidation of ESU's into District**
**accounts, and with more trustees puchasing services and materials required for**
**mainstream scouting activities and requesting reimbursement by the expenses**
**mechanism, there has been a significant increase in payments in 2022/23 over those**
**incurred in 2021/22. An informative breakdown of these payments is not easily available**
**for 2022/23 and figures given for the year are estimates. A more accurate informative**
**and detailed analysis of types of expenses is planned to be available for the 2023/24**
**financial year.**|3,000||| |---|---|---|---| ||||| ||||| ||||| ||3,000|748
|| |**Please provide the number of trustees reimbursed for expenses or who had expenses**
**paid by the charity**|20
5||| ||20|5|| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**This year**|**This year**|**This year**|**This year**|**This year**|**This year**|| |---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||_TRUE_| |||||||| |**Name of the trustee or**
**related party**|
**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Amounts written off**
**during reporting period**|| ||||**£**|**£**|**£**|| |||||||| |||||||| |**_For any related party, please provide details of any guarantees given or_**
**_received._**
**_In relation to the transactions above, please provide the terms and_**
**_conditions, including any security and the nature of any payment_**
**_(consideration) to be provided in settlement._**||||||| ||||_Not applicable_|||| |||||||| ||||_Not applicable_|||| CC17a (Excel) 10/10/2023 99 ## **Last year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**TRUE**| |---|---|---|---|---|---|---| |||||||| |**Name of the trustee or**
**related party**|
**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Amounts written off**
**during reporting period**|| ||||**£**|**£**|**£**|| |||||||| |||||||| |**_For any related party, please provide details of any guarantees given or_**
**_received._**
**_In relation to the transactions above, please provide the terms and_**
**_conditions, including any security and the nature of any payment_**
**_(consideration) to be provided in settlement._**||||||| ||||_Not applicable_|||| |||||||| ||||_Not applicable_|||| CC17a (Excel) 10/10/2023 100 **Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 10/10/2023 101 CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Maidenhead & District Scout Council On accounts for the year endod 31°, March 2023 Charlty no 1144774 Set out on pages I report to the trustees on my examination of the accounts of the above charityllhe Trust") for the year ended 3110312023. Responslbllltles and As the charity trustees. YC￿ are responsible for the p￿paratiOn of the basls of report accounts in accordance byith the Charities Act 2011 Ilhe Act.). I rewt in respect of my e¥￿InatIon of the Twst's xcounts carried out under Section 145 of the 2011 Act and in carying out my examination. I have followed all the applicable Directions gwen by th8 Charity Commission under section 14515)(bl of the Act. Independent I ha¥8 ccrfnpl&ted examinati￿. I confiThn Ihal no material matters have examinerf8 Statement come lo my attention in connection the examination which gives me cause to believe that in. any material respect.: the accounting records were not kept in xcordance wilh sectlon 130 of the Acl., or Ihe accounts did not accJ)rd with the accounting records., or the accounts did not cc*nply with the appI￿able requirements conceming the fomi and cnntenl of accounts Set out in the Charilies (Aceounls and Reports) Regulth'ons 2008 other than arsy Tequiremenl that the accounts give a Irue and fairf view whi¢h is not a maller nsidered a5 pari of an independent examination. I have no cOn￿m$ have Come across no other matters in connection with the examination to whith attention should be dfawn in this report in order lo enable a prcper understsnding of Ihe accounts lo be reached. Slgned". Date: 22-08.23 Name: Relevant professional qualificationlsl or body I {if any)- Address: IER October 2018