## **Trustees’ Annual Report for the period**
**From 01 April 2023 Period start date to 31[st] March 2024 Period end date 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|**Scouting numbers have remained steady**
**and levels of activity 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 (only the Beaver scout**
**section slightly dropped in numbers).**
**Encouragingly we are seeing greater**
**numbers of adult volunteers.**
**Most Groups within the District 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 tojoin 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. **|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
||SORP reference|
|---|---|
|Policy on grant making|Para 1.38|
Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other
## **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 Trustees were able to provide**
**financial support for 8 young people**
**who attended the World Scout**
**Jamboree in South Korea which they**
**happily reported on at our AGM. Money**
**from the 23/24 period has been**
**committed to support Project Africa – to**
**help build an orphanage and other**
**village building in Malawi alongside a**
**local charity – the Joshua project. There**
**has already been a significant interest**
**demonstrated by our young people with**
**14 young people and 5 leaders signing**
**up and carrying out fundraising.**|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives Para 1.41 set Investment performance against objectives Para 1.41 Other
## **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|**£43,802**|
|Reasons for holding zero
reserves|Para 1.22|**Not applicable**|
|Details of fund materially in
deficit|Para 1.24|**There are none**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**There are none**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47||
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46||
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|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?
(e.g unincorporated
association,CIO)|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.**|
**Additional information (optional)** You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider network with which the Para 1.51 charity works Relationship with any related parties Para 1.51 Other
## **Reference and Administrative details**
|Charityname|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
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|---|
||Karen Hope|Chair||District Scout Council|
||Alan Abrahamson|Treasurer||District Scout Council|
||TerryJones|Secretary||District Scout Council|
||Rob Harris|District
Commissioner||District Scout Council|
||Erica Hunter|Local Training
Manager||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|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
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**
## **Funds held as custodian trustees on behalf of others**
Description of the assets There are none held in this capacity
Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for n/a safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**n/a**
## **Other optional information**
## **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|
||
Chairperson|Treasurer|
||1stOctober 2024
1st October 2024||
||1stOctober 2024||
|**Maidenhead & District Scout Council**|**Maidenhead & District Scout Council**|**Maidenhead & District Scout Council**|**Charity Number: 1144774**|**Charity Number: 1144774**|
|---|---|---|---|---|
|Annualaccountsforthe period|||||
|Period start date|**01/04/2023**|to|Period end date|**31/03/2024**|
## **Section A Statement of financial activities**
**Recommended categories by activity**
## **Incoming resources (Note 3)**
**Unrestricted Restricted Endowment Prior year funds income funds funds Total funds funds £ £ £ £ £** F01 F02 F03 F04 F05
## **Income and endowments from:**
|4,648 965 - 5|648 965 - 5|648 965 - 5|648 965 - 5,613 6|613 6,876|
|---|---|---|---|---|
|1,692 4|692 4,360 - 6|360 - 6|360 - 6,052 38|052 38,194|
|17,380 - - 17|380 - - 17|380 - - 17|380 - - 17,380 16|380 16,096|
|691 2|691 2,208 - 2|208 - 2|208 - 2,899 1|899 1,827|
|- 53|- 53,152 - 53|152 - 53|152 - 53,152 21|152 21,363|
|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|24,411 60,686 - 85,096 84,358|24,411 60,686 - 85,096 84,358|24,411 60,686 - 85,096 84,358|24,411 60,686 - 85,096 84,358|24,411 60,686 - 85,096 84,358|
## **Resources expended (Note 6)**
## **Expenditure on:**
|**Resources expended (Note 6)**
**Expenditure on:**||||||
|---|---|---|---|---|---|
|Raising funds|14,889 - - 14|889 - - 14|889 - - 14|889 - - 14,889 14|889 14,347|
|Charitable activities|9,345 7|345 7,880 - 17|880 - 17|880 - 17,225 51|225 51,601|
|Explorer Scout Units|- 55|- 55,639 - 55|639 - 55|639 - 55,639 18|639 18,028|
|Other|7,529 1,650 - 9,179 4,713|7,529 1,650 - 9,179 4,713|7,529 1,650 - 9,179 4,713|7,529 1,650 - 9,179 4,713|7,529 1,650 - 9,179 4,713|
|**_Total_**|31,763 65,169 - 96,933 88,690|31,763 65,169 - 96,933 88,690|31,763 65,169 - 96,933 88,690|31,763 65,169 - 96,933 88,690|31,763 65,169 - 96,933 88,690|
|||||||
|**Net income/(expenditure) before**||||||
|**investment gains/(losses)**|- 7,353 - 4,484 - - 11,836 - 4,332|- 7,353 - 4,484 - - 11,836 - 4,332|- 7,353 - 4,484 - - 11,836 - 4,332|- 7,353 - 4,484 - - 11,836 - 4,332|- 7,353 - 4,484 - - 11,836 - 4,332|
|Net gains/(losses) on|Net gains/(losses) on|||||
|investments|2,609 4,353 2,521 9,483 - 2,987|2,609 4,353 2,521 9,483 - 2,987|2,609 4,353 2,521 9,483 - 2,987|2,609 4,353 2,521 9,483 - 2,987|2,609 4,353 2,521 9,483 - 2,987|
|**Net income/(expenditure)**|- 4,744 - 131 2,521 - 2,353 - 7,319|- 4,744 - 131 2,521 - 2,353 - 7,319|- 4,744 - 131 2,521 - 2,353 - 7,319|- 4,744 - 131 2,521 - 2,353 - 7,319|- 4,744 - 131 2,521 - 2,353 - 7,319|
|**Extraordinary items**|- - - -|- - - -|- - - -|- - - -||
|**Transfers between funds**|925 - 925 - - -|925 - 925 - - -|925 - 925 - - -|925 - 925 - - -|925 - 925 - - -|
|**Other recognised** **gains/(losses):**||||||
|---|---|---|---|---|---|
|Gains and losses on|Gains and losses on|||||
|revaluation of fixed assets|revaluation of fixed assets|||||
|for the charity’s own use - - - - -|for the charity’s own use - - - - -|for the charity’s own use - - - - -|for the charity’s own use - - - - -|for the charity’s own use - - - - -|for the charity’s own use - - - - -|
|Other gains/(losses)|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|**_Net movement in funds_**|- 3,818 - 1,056 2,521 - 2,353 - 7,319|- 3,818 - 1,056 2,521 - 2,353 - 7,319|- 3,818 - 1,056 2,521 - 2,353 - 7,319|- 3,818 - 1,056 2,521 - 2,353 - 7,319|- 3,818 - 1,056 2,521 - 2,353 - 7,319|
|**_Reconciliation of funds:_**||||||
|**_Total funds brought forward_**|47,620 87,333 27,853 162,806 170,126|47,620 87,333 27,853 162,806 170,126|47,620 87,333 27,853 162,806 170,126|47,620 87,333 27,853 162,806 170,126|47,620 87,333 27,853 162,806 170,126|
|**_Total funds carried forward_**|43,802 86,277 30,375 160,453 162,806|43,802 86,277 30,375 160,453 162,806|43,802 86,277 30,375 160,453 162,806|43,802 86,277 30,375 160,453 162,806|43,802 86,277 30,375 160,453 162,806|
## **Section B Balance sheet**
|**See**
**Note**
**Intangible assets**
**15**
**Tangible assets**
**14**
**Heritage assets**
**16**
**Investments**
**17**
**_Total fixed assets_**
**Current assets**
**Stocks**
**18**
**Debtors**
**19**
**Investments**
**17.4**
**Cash at bank and in hand**
**24**
**_Total current assets_**
**20**
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**20**
**Provisions for liabilities**
**Total net assets or liabilities**
**Funds of the Charity**
**Endowment funds**
**27**
**Restricted income funds**
**27**
**Unrestricted funds**
**Revaluation reserve**
**Total funds**
**Creditors: amounts falling due**
**after one year**
**Fixed assets**
**Creditors: amounts falling due**
**within one year**|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||10,079|-|-|10,079|11,674|
||-|-|-|-|-|
||27,609|52,445|30,375|110,429|75,945|
||37,688|52,445|30,375|120,508|87,619|
|||||||
||10,202|-|-|10,202|9,700|
||20,134||-|20,134|15,503|
|||-|-|-|27,607|
||48,592|33,832|-|82,424|92,719|
||78,928|33,832|-|112,759|145,529|
|||||||
||72,814||-|72,814|70,341|
|||||||
||6,114|33,832|-|39,946|75,187|
|||||||
||43,802|86,277|30,375|160,453|162,806|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||43,802|86,277|30,375|160,453|162,806|
|||||||
||-||30,375|30,375|27,853|
|||86,277||86,277|87,333|
||43,802||-|43,802|47,620|
|||||-|-|
||43,802|86,277|30,375|160,453|162,806|
|||||||
|Signed by two trustees on behalf of all the
trustees|Signature||Print|Name|Date of
approval|
||**Alan G Abrahamson**||Alan G Abrahamson||07/09/2024|
||**Karen M Hope**||Karen M Hope||07/09/2024|
CC17a (Excel)
07/11/2024
2
## **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 conclusion _Current assets significantly exceed liabilities. High level_ that the charity is a going concern; _of reserves. Regular annual income from subscriptions._ Disclosure of any uncertainties that make the going concern _not applicable_ assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the _not applicable_ trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Changes 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;_**|_Commencing in the 2023-24 financial year the reducing_
_balance percentage used to depreciate assets is 20%._
_In previous years the percentage used was 10%_|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|_It was considered that the useful life of higher value_
_assets was better reflected by use of a 20% reducing_
_balance depreciation rate. This rate values assets at_
_20% of their cost of purchase after 8 years of ownership._|
|**_(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._**|_No adjustments for this change have been made to prior_
_years accounts. The depreciation charges for 2023/24_
_and 2022/23 are shown in note 14._|
## **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 futureperiods._**|_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)
07/11/2024
3
## **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)
07/11/2024
4
**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._
|**Offsetting**
**Legacies**
**Governmentgrants**
**Tax reclaims on**
**donations and gifts**
**performance related**
**grants**
**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**
**Donated goods**
**Grants and donations**
**Recognition of income**
**Income from membership**
**subscriptions**
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.
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.
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.
Income is 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.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
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.|_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||
|**Liability recognition**||Yes||
|**Governance and support**
**costs**||Yes||
|||Yes||
|**Tangible fixed assets for**
**use by charity**|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.
These are capitalised if they can be used for more than one year, and cost at least £500
They are valued at the lower of cost and valuation.
The depreciation rates and methods used are disclosed in note 14.
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.|Yes||
|---|---|---|---|
|||Yes||
|||Yes||
|**Intangible fixed assets**|||n/a|
|**Heritage assets**|||n/a|
|**Investments**||Yes||
||||n/a|
|**Stocks and work in**
**progress**||Yes||
||||n/a|
||||n/a|
|**Debtors**||Yes||
|**Current asset**
**investments**||Yes||
||||n/a|
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations, gifts and Legacies
965
965
Gift Aid
-
General grants from government/other charities
- 1,681
Membership subscriptions and sponsorships
which are in substance donations
4,648
4,648 5,195
Donated goods, facilities and services
-
**Total** 4,648 965
-5,613 6,876
Contributions towards activity cost
-
Overseas expeditions
4,360
4,360 37,947
Other
1,692
1,692 248
**Total** 1,692 4,360
-6,05238,194
Scout Shop sales
17,380
17,38016,096
Other
-
**Total** 17,380
- - 17,38016,096
Interest income
691
691 119
Dividend income
2,208
2,208 1,708
Other
-
**Total** 691 2,208
- 2,8991,827
Cookham
2,231
2,2315,467
Dragons
33,202
33,2028,899
Kaisen
13,894
13,894 4,544
Scorpions
3,826
3,8262,454
**Total**
-53,152
-53,152 21,363
Conversion of endowment funds into income
-
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-
**Total**
- - - - -
24,41160,686
-85,096 84,358
**Other information:**
£
**Charitable**
**activities:**
**Trading**
**activities:**
**Income from**
**investments:**
**Income to**
**Explorer**
**Scout Units**
**Other:**
**Analysis**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations, gifts and Legacies
||965||965||
||Gift Aid||||-||
||General grants from government/other charities||||-|1,681|
||Membership subscriptions and sponsorships
which are in substance donations|4,648|||4,648|5,195|
||Donated goods, facilities and services||||-||
||**Total**|4,648|965|-|5,613|6,876|
||||||||
||Contributions towards activity cost||||-||
||Overseas expeditions||4,360||4,360|37,947|
||Other|1,692|||1,692|248|
||**Total**|1,692|4,360|-|6,052|38,194|
||||||||
||Scout Shop sales|17,380|||17,380|16,096|
||Other||||-||
||**Total**|17,380|-|-|17,380|16,096|
||||||||
||Interest income|691|||691|119|
||Dividend income||2,208||2,208|1,708|
||Other||||-||
||**Total**|691|2,208|-|2,899|1,827|
||||||||
||Cookham||2,231||2,231|5,467|
||Dragons||33,202||33,202|8,899|
||Kaisen||13,894||13,894|4,544|
||Scorpions||3,826||3,826|2,454|
||**Total**|-|53,152|-|53,152|21,363|
||||||||
||Conversion of endowment funds into income||||-||
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse||||-||
||**Total**
**E**|-|-|-|-|-|
||||||||
|||24,411|60,686|-|85,096|84,358|
|||£|||||
|**Income in the prior year was unrestricted except for:**||1,708|Interest on Jack Hine & Geoff Hill investments||||
|||1,287|contributions to International fund||||
|||21,363|other funds received by ESUs, including
contributions towards activities||||
|||13,750|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)
07/11/2024
59
**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)
07/11/2024
60
**Section C Notes to the accounts (cont)**
**Note 5 Donated goods, facilities and services**
CC17a (Excel)
07/11/2024
61
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|
|---|---|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**Analysis**
**Expenditure on raising funds:**
**This year**
**Last year**|||||||||
|Advertising, marketing, direct mail
publicityand fund-raising|-|-|-|-|-|-|-|-|
|Trading activities|14,889|-|-|14,889|14,347|-|-|14,347|
|**Total expenditure on raising**
**funds**|14,889
|-|-|14,889|14,347|-|-|14,347|
|**Expenditure on charitable activities:**|||||||||
|Scouting Activities
Support for International expeditions
Water activity support
Support to Scout Groups|3,455||-|3,455|912||-|912|
|||7,880|-|7,880|-|45,722|-|45,722|
||3,090||-|3,090|2,423||-|2,423|
||2,800||-|2,800|2,545|-|-|2,545|
|**Total direct expenditure on**
**charitable activities**|9,345
|7,880|-|17,225|5,879|45,722|-|51,601|
|**Explorer Scout Units**|||||||||
|Cookham
Dragons
Kaisen
Scorpions
||1,275||1,275||3,784||3,784|
|||35,208||35,208||9,118||9,118|
|||14,858||14,858||3,179||3,179|
|||4,298||4,298||1,947||1,947|
|**Total ESU expenditure**|-|55,639|-|55,639|-|18,028|-|18,028|
|**Other**|||||||||
|Administration
Training
Equipment below £500
Equipment depreciation|1,646|||1,646|3,416||-|3,416|
||257|1,650|-|1,907|-||-|-|
||3,107|||3,107|-||-|-|
||2,520|||2,520|1,297|-|-|1,297|
||||||||||
|**TOTAL EXPENDITURE**
**Total other expenditure**|7,529|1,650|-|9,179|4,713|-|-|4,713|
||31,763|65,169|-|96,933|24,940|63,750|-|88,690|
CC17a (Excel)
07/11/2024
62
**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)
07/11/2024
63
## **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)
07/11/2024
64
**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)
07/11/2024
65
## **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)
07/11/2024
66
**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)
07/11/2024
67
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
CC17a (Excel)
07/11/2024
68
**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)
07/11/2024
69
## **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**|
|---|---|---|---|---|
||||**£**|**£**|
|EIRE Explorer Belt|-|1,520|Nil|1,520|
|World Scout Jamboree|-|2,000|Nil|2,000|
||-|-||-|
|**_Total_**|**-**|**3,520**|**-**|**3,520**|
CC17a (Excel)
07/11/2024
70
## **Last year:**
_Grants aggregating to £2,700 were made to participants on the ALPS 22 expedition._
|**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)
07/11/2024
71
## **Section C Notes to the accounts (cont)**
## **Note 14 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**|**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**|THIS YEAR|THIS YEAR|THIS YEAR|THIS YEAR|THIS YEAR|
|---|---|---|---|---|---|---|
|||**Freehold land**
**& buildings**
£|
**Other land &**
**buildings**
£|**Plant,**
**machinery and**
**motor vehicles**
£|**Fixtures, fittings**
**and equipment**
£|**Total**
£|
|||-|-|-|17,079|17,079|
|||-|-|-|925|925|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|18,004|18,004|
||||||||
||SL or RB (Straight Line or
Reducing Balance)|RB|RB|RB|RB|RB|
||||||20%|20%|
||||||||
|||-|-|-|5,405|5,405|
|||-|-|-|-|-|
|||-|-|-|2,520|2,520|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|7,925|7,925|
||||||||
|||-|-|-|11,674|11,674|
|||-|-|-|10,079|10,079|
CC17a (Excel)
07/11/2024
72
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to** Not applicable_ _**the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to** Not applicable_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
No revaluations took place this year or las
|**14.6 Other disclosures**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been carried_**
**_under the cost model._**
**_(i) state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the_**
**_capitalisation rate used._**
**_(ii) 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._**|**Thisyear**|
|---|---|
||Not ap|
|||
||**This year**|
||**£**|
||Not ap|
CC17a (Excel)
07/11/2024
73
LAST YEAR **Total** £ 11,044 6,035 - - - 17,079 RB 10% 4,108 - 1,297 - - 5,405 6,936 11,674
CC17a (Excel)
07/11/2024
74
st year.
**Last year** pplicable
**Last year £** pplicable
CC17a (Excel)
07/11/2024
75
**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)
07/11/2024
76
**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)
07/11/2024
77
## **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**|
|---|---|---|---|---|---|---|
||-|75,945|-|-|-|75,945|
||-|25,000|-|-|-|25,000|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|9,484|-|-|-|9,484|
||-|110,429|-|-|-|110,429|
||||||||
|||_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**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Listed investments**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Social investments**|-
**Cost less impairment**
110,429 -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-|-
**Cost less impairment**
110,429 -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-|-
**Cost less impairment**
110,429 -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||110,429|-||
||-|-||
||-|-||
||-|-||
||110,429|-||
||110,429|||
||78,932
**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
- -
- -
- -
-
78,932 -
-
78,932|||
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||78,932|-||
||-|-||
||-|-||
||-|-||
||78,932|-||
||78,932|||
CC17a (Excel)
07/11/2024
78
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(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**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**|**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.**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**|**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)
07/11/2024
79
## **17.6 Concessionary loans**
CC17a (Excel)
07/11/2024
80
CC17a I)
81
0711112024
CC17a I)
82
0711112024
CC17a I)
0711112024
## **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**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|9,700|-|-|-|
||-|14,238|-|-|-|
||-|- 13,736|-|-|-|
||-|-|-|-|-|
||**-**|**10,202**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|10,202|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
07/11/2024
84
## **Section C Notes to the accounts (cont)**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
**----- Start of picture text -----**
This year Last year
£ £
Scouting Organisations in the district 19,854 14,727
Expedition contributions 776
Other debtors 280
Total 20,134 15,503
**----- End of picture text -----**
## **19.1 Analysis of debtors**
## **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)
07/11/2024
85
## **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
Shop profit disbursements to Groups
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|1,000|-|-|
||67,155|65,420|-|-|
||2,421|1,512|-|-|
||2,237|3,409|-|-|
||72,813|71,341|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
_There is no deferred income_
CC17a (Excel)
07/11/2024
86
## **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).**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting period**
_There are none_
_There are none._
**This year**
**This year**|**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).**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting period**
_There are none_
_There are none._
**This year**
**This year**|||
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||-|1,500|
|||-||
|||-|1,013|
|||-|487|
|||-|-|
|||**Last year**||
||
_There are none._|_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. These were_
_quantified and addressed during the_
_year._||
|||||
||
|||
||**This year**|**Last year**||
||
_There are none_|_There were none_||
CC17a (Excel)
07/11/2024
87
## **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)
07/11/2024
88
## **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)
07/11/2024
89
## **Section C Notes to the accounts (cont)**
**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|
||-|-|
||82,424|65,114|
||-|-|
||82,424|92,719|
CC17a (Excel)
07/11/2024
90
CC17a I)
91
0711112024
## **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)
07/11/2024
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)
07/11/2024
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 reconcile to '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 - 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 scoutingexperiences|27,853||||2,521|30,375|
|Jack Hine - Income|EE|to support members in international scoutingexperiences|9,463|810|-2,000|||8,273|
|Geoff Hill - Activity|R|to support members in adventurous activities|19,043|500|-1,650|-925|1,622|18,590|
|Geoff Hill - International|R|to support members in international scoutingexperiences|13,065|393|-1,520||1,113|13,051|
|Geoff Hill - Development|R|for developmentprojects to extend scoutingin Maidenhead|18,995|505|||1,618|21,118|
|International Fund|R|to support members in international scoutingexperiences|5,400|965||||6,365|
|Expeditions WSJ|R|||4,360|-4,360|||0|
|Cookham Explorer Scout Unit|R|to support members of this Explorer Scout Unit|4,189|2,231|-1,275|||5,144|
|Dragons Explorer Scout Unit|R|to support members of this Explorer Scout Unit|13,806|33,202|-35,208|||11,800|
|Kaisen Explorer Scout Unit|R|to support members of this Explorer Scout Unit|1,364|13,894|-14,858|||400|
|Scorpions Explorer Scout Unit|R|to support members of this Explorer Scout Unit|2,007|3,826|-4,298|||1,535|
|Unrestricted|U|to support scoutingin Maidenhead|47,620|24,411|-31,763|925|2,609|43,802|
||||||||||
|**Total Funds**|||162,806
|85,096|-96,933|0|9,483|160,453|
CC17a (Excel)
07/11/2024
94
**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|28,949|0|0|0|-1,095|27,853|
|Jack Hine - Income|EE|to support members in international scoutingexperiences|8,853|610|0|0|0|9,463|
|Geoff Hill - Activity|R|to support members in adventurous activities|19,376|377|0|0|-709|19,043|
|Geoff Hill - International|R|to support members in international scoutingexperiences|15,894|344|0|-2,700|-473|13,065|
|Geoff Hill - Development|R|for developmentprojects to extend scoutingin Maidenhead|19,327|377|0|0|-709|18,995|
|International levy|R|to support members in international scoutingexperiences|2,991|1,039|0|1,370|0|5,400|
|Expeditions Alps 22|R|Expeditions to Alps in 2022|1,956|14,170|-18,578|2,452|0|0|
|Expeditions WSJ|R|World Scout Jamboree|0|24,196|-24,196||0|0|
|Cookham Explorer Scout Unit|R|to support members of this Explorer Scout Unit|2,506|4,984|-3,301||0|4,189|
|Dragons Explorer Scout Unit|R|to support members of this Explorer Scout Unit|18,266|9,211|-12,549|-1,122|0|13,806|
|Scorpions Explorer Scout Unit|R|to support members of this Explorer Scout Unit|1,500|2,454|-1,947|0|0|2,007|
|Kaisen Explorer Scout Unit|R|to support members of this Explorer Scout Unit||4,544|-3,179|0|0|1,364|
|Unrestricted|U|to support scoutingin Maidenhead|50,507|22,053|- 24,940|||47,620|
||||-|||-|-||
||||170,125|84,358|-88,690|0|-2,987|162,806|
CC17a (Excel)
07/11/2024
95
**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|Funds were transferred from the Geoff Hill Activity fund to unrestricted
funds for the purchase of archery equipment.|925|
|Between endowment and
restricted funds|There were none||
|Between endowment and
unrestricted funds|There were none||
|Between restricted funds
and other restricted funds|||
## **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_||
|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|
## **27.4 Designated funds**
|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Thisyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||_Not applicable_||
||||
|**Lastyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||_Not applicable_||
CC17a (Excel)
07/11/2024
96
## **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)
07/11/2024
97
|**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**||
||||**£**|**£**|**£**||
||||||||
||||||||
|**_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._**
**_For any related party, please provide details of any guarantees given or_**
**_received._**|||||||
||||_Not applicable_||||
||||||||
||||_Not applicable_||||
CC17a (Excel)
07/11/2024
98
## **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)
07/11/2024
99
**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)
07/11/2024
100
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
Maidenhead & District Scout Council
On accounts for the
year ended
31 March 2024
Charity no
lif any)
1144774
Set out on pages
1to34
I report to the trustees on my examination of the accounts of the above charity
("the Trust") for the year ended 3110312024.
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 {"the
Act").
Responsibilities and
basis of report
I report in respect of my examination of the Trust's accounls carried out under
section 145 of the 2011 Act and in carrying out my examination, I have
followed all the applicable Directions given by the Charity Commission under
section 145(5)(b) of the Act.
Independent I have completed my examination. I confimi that no material matters have
examiner's come to my attention in connection with the examination which gives me cause
Statement to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of
the Charities Act.. or
the accounts did not accord with the accounting records.. or
the accounts did not comply with the applicable requirements
conceming the fom and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no GOnrnS and have come across no other matters in conneclion
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
. IWilJiVPIPAWII
Signed:
Date:
Name:
Relevant professional
qualification(s) or
body (if any):
RECIQEJ flfSLXiftlibPJ OF 00(1*
r(I4NILiftiJS
Address: