Scouts Northamptonshire Northamptonshire County Scout Council Reglster•d Charity No. 269735 IEngiand •nd Waiesl Trustees, Report and Financial Statements For the year ended 31st March 2024
Tru¥(ees' Report and Flnancial Statements For the year ended 31st March 2024 Table of Contents Report of the Trustees......................... l Le831 and Administrative Details............. 2 Structure. Governance and Management..................... 3 Objectives..................... 4 Financial Review. .10 5 Review of the Year....................... 6 Independent examinerfs report to the Trustees of Northamptonshire County Scout Council................. 15 7 Principle accountlng policles. .17 8 Statement of financial activities....... .13 .19 9 Balance Sheet........................... .20 10 Notes to the financial statements..................... .21 Annex I BWAISE Project Accounts....... Annex 2 Membership of the County Trustee Board and Sub-committees..... .30 .33 Re8lStered Charlty No. 269735 IEn8land and Wales) Page 2 of 33
Trustees, Report and Financial Statements For the year ended 315t Marth 2024 Report of the Trustees The Board of Trustees presents their Annual Report together with Financial Statements forthe year st ended 31 March 2024. The Financial Statements have been prepared in accordance with the accounting policies set out in section 7. The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and regulations. The Charities Act 2011 require5 the Trustees to prepare financial statements for each financial year. The Trustees have to prepare the financial statements in accordance with United Kingdom Generally Accepted Accountin8 Practice {United Kingdom Accountlng Standards and applicable lawl. The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair vlew of the state of affairs of the charity and of the incoming resources and application of resources, includingthe income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to: Select suitable accounting policies and then apply them conslstently. Observe the methods and principles in the Charities SORP Make judgments and accounting estlmates that are reasonable and prudent. State whether applicable accounting Standards have been followed, subject to any materlal departures disclosed and explained in the financlal statement5. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeplng adequate accounting records that are sufFicient to show and explain the charltws transactions and disclose with reasonable accuracy at any time the financial position of the charity and Ènable them to ensure that the financlal statements comply with the Charities Att 2011, the Charlty (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charlty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ON BEHALF OF THE TRUSTEES Anna Swann Chairman of the Trustees iith July 2024 Rew'stered Charity No. 269735 IEn8land and Wales) Page 3 of 33
Tru5tees' Report and Financial Statements For the year ended 31st March 2024 l Legal and Adminlstrative Details Registered Charlty Number- England & Wales: Scout Registration Number: Reglstered Office: 269735 0145 Sir John Lowther County Scout Training & Activity Centre Rushton Road, Glendon, KErrERING, NN14 IQF Presldent: James Saunders Watson Vice-Presldents: R Hasler; Danielle Stone; James Hakewill; Stephen Partridg*Underwood; Suresh Patel Trustees County Trustee Board See Annex 2 The County Trustee Board 15 a team of volunteers who work together, as charlty Trustees, to make Sure the Scouts is run safely and legally. At the heart of their role is a focus on strate8y, performance and assurance. Effective Trustee support helps other volunteers run the Scout programme that gives young people skills for life. The County Trustee Board must act in the chariws best interests, actin8 wlth reasonable care and skill and take stepsto be confident thatthe charity is: well managed. carrying OLrt its purposes for the publlc benefrt. complyingwith the charitvs governing document and the law. managing the charitvs resources responslbly. compliant with POR and the local charity regulator, including effective management of each of the Key Policies listed The Scout Association Policy, Organisation and Rules The Trustee Board should also ensure young people are meanlngfully involved in decision making at all levels and the County has sufficient resources (funds. people, property and equipment) available to meet the planned work of the County, including delivery of the high-quallty programme and resource requirements of the trainin8 programme I Chapter 2 Rule 4.2.2 of The Scout Association Policy. Organisation and Rules Re8lStered Charity No. 269735 (England and Wales) Page 4 of 33
Trustees, Report and Flnancial Statements For the year ended 31st March 2024 2 Structure. Governance and Management Governing Document Northamptonshire Countyscout Council isthe electoral bodythat supportsscouting in Northamptonshire. It is the body to whlch the County Trustee Board is accountable. The County Trustee Board members must themselves collectively: a) develop and maintain a risk re8lster, including putting in place approprlate mitigations b} ensure that the Countls finances are properly managed, includin8 development and maintenance of appropriate budgets to support the work of the County cl maintain and manage: a reserves policy for the charity includin8 a plan for use of reserves Outside the 'minimum'. an investment policy for the charlty a public benefit statement forthe charity dl ensure that people, property and equipment are appropriately insured. and that any pioperty and equlpment owned or used bv the County 15 properly protected and maintained e) ensurethe appointment and mana8ement and operation of any subcommittees, including appointing a Chair to lead the sub-committee. This should normally be one of the Countvs Trustees. fj ensure that effective administration Is in place to support the work of the County Trustee Board gl appoint any co-opted members of the CountyTrustee Board h) ensure transparency of operation, includin8: prepare and approve the Annual Accounts and arrange thelr examination by an auditor, independent examinerorscrutineer la5 appropriatel and as appointÈd bythe County Scoutcouncil at their AGM. prepare and approvethe County Trustees, Annual Report Iwhich must include theAnnualAccounts and Include the report from the auditor, independent examiner or scrutineerl present the approved County Trustees, Annual Report and Annual Accounts to the County Scout Council for theireonsideration at the Counws AGM followingthe County AGM, ensure that a copyof the CountyTrustees' Annual Report and Accounts is sent to UK Headquarters and is filed with the Charity Commission. l} take responslbility for the Countrfs adherence to Data Protection Legislation recognisingthat. dependent on circumstances, it will at different times act as a Data Controller and as a Data Processor jl individually and collectively maintain confidentiality regarding County Trustee Board business kl put in place annually an open and transparent selection process to recomrnend to the County Scout Council appropriate persons to be appointed as members of the County Trustee Board, including Chair and Treasurer. Vacancies for appointed Trustees only occur at the end of their period of appointment. l) where staff are employed: act as a responsible employer in accordance with the 5cout5' values and relevant legislation. ensure that effective line management is in place for each employed staff member and that these are clearly established and communicated. ensurethat appropriate specific personnel insurance Is in place A County Trustee Board May¢ate sub-committees it deems necessary to support its governance function. Iv. The CountyTrustee Board must ensure that for any sub-committee it appoints: al Its purpose is governance-fotused and not operational bl it5 members are agreed and approved bythe County Trustee Board Re8lStered Charity No. 269735 (England and Wales) PaBe 5 of 33
Trusteed Report and Financlal Statements For the yearended 31st March 2024 c} the County Trustee Board Chair is an ex officlo member dl the County Commissioner Is an ex officio member Type of governlng document The Northamptonshire County Scout Council { The County") governing documents are those of The Scout Association. They consist of a Royal Charter, whlch in turn gives authority to the Bye Laws of the Association and The Policyi Organisation and Rules IPORI of The Scout Associatlon. How the charity Is ¢onstftuted The Scout County is created and operated a5 an educational charity. It is an autonomous organisation holding its property and equipment and admitting people to membership of the Scout County subject to the policy and rules of The Scout Association. Bankers: Ucyds Bank plc George Row NORTHAMPTON, NNI IDJ CCLA Investment Management Llmlted Senator House 85 Queen Street LONDON. EC2V 6DZ Shawbrook Bank Llmited Lutea House, Warley Hill Business Park, Great Warley, Brentford, Essex, CM13 3BE Independent Exarnlner: Essendon Accounts & Tax Llmlted 3 Warren Yard, Warren Park Stratford Road, Wolverton Mill Milton Keynes MK12 SNW Recrultment and appolntment of new Trustees The Trustees are appointed by Northamptonshire County Scout Council in accordance with Policy, Or8anisation and Rules IPOR) of The Scout Association. The County Trustee Board should comprise ex offlcio, appointed, and co-opted Trustees, The County Trustee Board must initiate a selertion process to propose a County Chair and a County Treasurerto the County Scout Council for appointment at their AGM. The charity was e51ablished by Royal Charter dated 04 January 1912 as amended by supplemental charters dated 28 Marth 1949, 18 February 1959, 05 May 1967 and 19 July 1991. The Charity was registered with the Charity Commission on 23 Juty 1975. Re8iStered Charlty No. 269735 IEngland and Wales) Page 6 of 33
Tru5tees' Report and Financial Statements For the year ended 315t March Z024 The County Leadvolunteer and Countyyouth Lead Volunteerare ex officio members of the CountyTrustee Board. The appointed members of a County Trustee Board are persons appointed by the County Scout Council at the County's AGM. This should follow a selection pro$5 initiated and overseen by the County TTUStee Board. The co-opted members of a County Trustee Board are person5 Coopted annually by the County Trustee Board. They are not appointed by the County Scout Council at its AGM. The Trustees come from varied back8rounds and professions, All newTrustees on the Trustee Board Since 2016 have attended and been validated for "Essential Information for Trustee Board Members" This covers an introduction to Scoutin& but also provides more specific information on the responsibilities of Trustee Board Members, enablin8 them to carry out their role effectively. i.e.: The Fundamentals of Scouting Trustee Boards and Trusteeship in Scoutlng Safety In Scouting Safeguardin8- child protection This training was also made available to existing Trustees. Organisation The County Trustee Board has determined that certain sub-committees should be appointed to conslder detailed administrative matters separately and to make recommendatlons and gain approval by the Commlttee. These are: Flnance & General Purposes Sub-cornmittee {F&GP) County Adult Appolntment Committee ICAAC) Risk Management Committee IRMC) Slr John Lowther Centre Management Committee ICMC) Amenltles Block Implementation Team Amenities Block Fundraislng Team Details of membership are given in Annex 2 Risk Management The Charit¢s key risks are reviewed as an ongoing process by the Risk Management Committee and through regular reporting to the Trustees. All County Trustee 8oard members have a responsibility to identify potential risks and bring them to the attention of the County Executive. which will then be evaluated and included in the register. The Risk Management Committee has developed a Risk Management Policy4 for Northamptonshire County Scouts. The policy 15 a formal acknowledgement that risk management within the County isthe responsibility of the Trustees. and the aim is to ensure that Northamptonshire Scouts makes every effort to mana8e risk appropriately by maximising potential opportunities whilst minimising the adverse effects of risks. Risk Management PoliLy-July 2017 Registered Charity No. 269735 IEn8land and Wales) Pago 7 of 33
Trustees, Report and Financlal Statements For the year ended 31st March 2024 The principal risks relate to the potentlal for financial loss within a diversified operational structure, the health and safety of our members and damage to the reputation of scouting both within Northampton5hire and nationally. A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored bythe Risk Management Committee and, through regular reporting, the Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered. In compliance with DBS (Disclosure and Barring Service} requirements checks are completed on all adults, who may be experted to be involved in "regulated activitV with young people through Scouting. This proce55 minimizes risks of contact with inappropriate persons and to safeguard the reputation of Itself, The Scout Association, and its member5. The Charity continues to identify, monltor, review and mana8e the major operational and business rlsks that it face5 on a regular basis. It is recognized that the nature of its work requires active acceptance and management of some risks in undertaking activities to achleve the Associatlon's objectives. Health and Safety Policy The Trustees have appointed one of their number to advise and to scrutinize compliance with health and safety legislation and practice. It is the Trustees, pollcy to provlde scouting in a safe manner and in 3 safe environment without risk to health, as far as is reasonably practicable, and to ensure that the County complies with all the requirements of The Scout Association safety policy as laid out in POR. Re8lSteied Charity No. 269735 IEn8Jand and Wales) Page 8 of 33
Trustees, Report and Financial Statements For the year ended 315t Marth 2024 3 Objectives The Purpose of Scouting Scouting exists to actively engage and support young people in thelr personal development, empowering them to make a positive contribution to 50ciety. The Values of Scoutlng As Scouts we are guided by these values: Integrity: We act with Integrity,. we are honest, trustworthy, and loyal Respect: We have self-respect and respect for others Care: We support others and take care of the worfd In which we live Belief: We explore our faiths, beliefs, and attitudes Cooperation: We make a positive difference. we cooperate with others and make friends The Scout Method Scoutingtakes place when young people. in partnership with adults, worktogether based on the values of Scouting and: enjoy what they are doing and have fun. take part In actlvities indoors and outdoors. learn by doing. share in spiritual reflettion. take responsibility and make choices. undertake new and challenging activities. make and live by their Promise. Publlc Benefit The County meets the Charity Commission's publlc benefit criterla under both the advancement of education andthe advancement of citizenship or community development headings. Volunteers The Council continues to be run by volunteer5 who give many hour5 service and without whom the Council could not function. We are grateful for their continued commitment. Registered Charity No. 269735 IEn8land and Wales) Page 9 of 33
Trustees, Report and Flnancial Statements For the year ended 31st March 2024 4 Flnancial Review There was no change in restricted funds for the year- £NIL {2023- £NIL}. There was a decrease In unrestricted funds of £(1447112023- deficit of £119,159) l. At the financial year end of 2023124, the unrestricted fund5 amounted to £1,052,830 of which £203,285 have been deslgnated for the purposes shown in note 13. attached to this report. In this financial year the Sir John Lowther Actlvity Centre achieved an overall deficit of £117.071) {2Q23 - £18,669)). SJLC Income has increased slightly from last year. It should be noted that the current trend shows that activlties income is increasing but the hire of SJLC facilities has shown a slight decrease. A significant impact on the hiring of SJLC has arisen because a former regular client has unfortunately gone into liquidation leaving unpaid invoices. The officlal receiver has been contacted and the required information submitted to them, but it seems unlikely that Northarnptonshire County Scouts wlll recover any of that money. The loss Is shown as a bad debt on the accounts. In addltion, some other regular clients have also stopped using the Centre. The Centre Mana8er, who is in the first year of their appointment, is artively sourcin8 new clients and 5eekin8 new ways of attracting business to the Centre. whilst remaining competltlve with other sirnilar ventures locally. The upturn In artivities income Is encouraging, bLrt in turn thi5 has required investment durlng the year to upgrade and improve attivities at the SJLC. The Centre Manager has also introduced a new pricing structure for the upcoming financial year across all areas of the business With a vlew to making SJLC more competitive and the prices more in line with other similar local organisation5. SJLC Expenditure ha5 increased compared to the previous year. Surprisingly, given the volatillty of gas and electrlc prices, thSs Is not the primary reason. In fact, utilities costs have decreased overall. Maintenance costs are significantly increased due to work requlred to addre55 problèms wlth sewage eto. repairs to the Kubota tractor/vehicle and for boiler maintenance. Costs a550ciated with activitie5 have also increased, although this is mitigated by the need to invest in enhancing and improvlng those facilities as it is becoming a prlme incorne generator for the Centre. A properly managed investment in these facilities is an important part of the strategy for generating new income streams for the SJLC. The cost of wages/salarles ha5 increased year on year since 2021122. The appointment of a paid Centre manager is part of the Investment in the SJLC and was agreed byTrustees to be a minimum three-year project. The cost of the Centre manager is supported from County funds1seÈ note 131. The current SJLC deficit was predicted in the light of the changes and challenges to business post-pandemic and because of the volatility of prices across the board in recent tlmes. There was some uncertalnty overthe contlnued use of the sports pitches by KFC due to financial pressures felt by the club. However, happily due to some excellent negotiating between and on behalf of Northamptonshire Scouts with KFC and the landowners, Prologis, this has been re501ved, at least for the immediate future. Registered Charity No. 269735 (England and Wales) Page 10 of 33
Trurtee5' Report and Flnancial Statements For the yearended 31st March 2024 County County expenditure has reduced overall compared to last year. This in part may relate to the cessation of payments to TSA forthe temporary post of Growth and Development Officer {this post having being made redundant byTSA.l However, 5n this year the County has taken on a paid County Administrator on a part-time basis and makes a contribution of 50% of the cost of the newly appointed Centre Manager at SJLC. Spending on Celebration events has reduced in this year as has the cost of county training {which. in turn, has led to a reduction in the designated fund for adult training - see note 13.1 The World Scout Jamboree in South Korea concluded in thls financial year, albeit that the event itself encountered some challenges not of the participants, making. The event has made a modest surplus which will be spent on a well-deSeed reunion camp in the comin8 financial year. The return travel arrangements for the Northants contin8ent required intervention and the County Chair is currently seekln8 a refund from a company because of this. Designated Funds These funds represent the monies set aside for the specific purposes stated in the report Isee note 13}. Funds such as the ones for the runnlng costs of SJLC in the event of a restriction or cessation in the functronin8 of the Centre and the lon8 term ISJLC) maintenance fund will effectively lie dormant in a reserve account (currently CCLA) until they are needed. The other designated funds are self-explanatory. they are also held in reserve accounts (separate from the two main accounts used forthe daily running of SJLC and the County). There are currently no restrlcted funds. Investment Pollcy To ensure that funds managed by the County Scout Council are properly protected underthe FSnancial Services Compensation Scheme IFSCSI, some reserves formerly held in a Lloyd5 account were moved, with the prior approval of the Trustees, to a new slxty-day notice account with Shawbrook Bank To maintain access to funds in situatlons of emergencylsuch as the recent pandemic} and to fulfil the requirements of the designated funds the Trustees consider there are insufFicient cash funds available for longertemi investment. Investment Powers There is no specific reference to investment powers in the Declaratlon of Trust. The investment power of the trustees and those applicable to charitable funds are within the provisions of the Trustee Investment Act 1961 and the Trustee Act 2000. All investments held by the Charlty are in accordance with the powers of the Trustees. Accountlng Arrangernents The finances of the County Scout Council continue to be recorded on the Xero cloud accounting platform, which is linked to the main bank accounts for both the SJ LC and the County. This has proved successful since its inception in 2019. The management of the use of the system is overseen by a Xero working group of three designated 'super-users', who also provide relevant training where required. The platform is also made avallable to the County's accountants for accounting and oversight purposes. Registered Charity No. 269735 (England and Wales) Page 11 of 33
Trustees. Report and Financial Statements For the year ended 31st March 20Z4 The County continues wlth its partnership with Essendon Accountants, who provide guidance and assistance with accountin& payroll, and pensions provision. They also provide the audit function for the finalisation of the annual accounts. Policy for Remuneration of Staff The county employs some staff directly both at the centre and the county. The remuneration of staff is overseen by the Finance and Gener31 Purposes Committee which reports directly to the Trustee Board. The numbers of staff remain at the minimum level post-pandemic. The paid post of Centre Manager was introduced in 2023124. A paid County Administrator was appointed in late 2022123. Penslon Statement Employees who are not members of an individual pension scheme are offered enrolment in the pension scheme in accordance with government legislation- Smart Pension Ltd. 20, Eastbourne Terrace, London. W2 6LG. Pension5 are now administered on behalf of the County Scout Countil by our accountants. Glyn Timmins CountyTreasurer Registered Charity No. 269735 (Engtand and Wales) Page 12 of 33
Trustees, Report and Financial Statements Forthe year ended 31st March 2024 5 Revlew of the Year We started the year hoping to plan for the changes and costs to the County which would be brought in by the Scout Association Transformation project. Thi5 has however been delayed several times and so we contlnued to make the necessary changes around Governance and wait to see what will happen elsewhere. Growth in numbers was also high on the agenda and when the annual Census was returned in January 2023, we had achieved a 3.2% increase in membership on 2022-this was as a result of a srnall increase in young people and a very welcome bigger than recent years, increase in adult volunteers. Northamptonshire has continued to take a much stronger line on trainingcompliance removing adults who have failed to complete required training particularly first aid, safeguarding and safety. Districts have also taken slmilar steps tncluding removal of inactive Scout Active Support Unit ISASUI members, and so the increased growth is truly an achievement to be celebrated. The Sir John Lowther Centre has continued to recover, another welcome result from recent signiflcant investment. Rebecca Andrews, who was appointed Centre Manager in April 2023 has shown a committed approach to increasing the commercial performance of the Centre, and whilst this still comes at a cost, the effort wlll hopefully continue to secure accelerated growth, and maximise our income opportunities. The Trustees are grateful to everyone involved fortheir time and commitment in particular Rebecca Andrews: Kelly Mercer; Robert Vincent; Michael Wright,. Virna Vincent; Jed Hollowell; the Artivities Instructors and of course the Lowtherfs Knlghts Active Support Unit. Plans for the Amenities Block at the Sir John Lowther Centre have remained on pause whilst the Trustees explore altemative options. The planning permission granted in October 2020 expired In October 2023; the Trustee5 have been consldering different options based on our ability to fundraise, the time spent thus far, and the need to get a usable solution in place as soon as practicably possible. The Trustees have also taken the opportunity this year to do a thorough review of the Risk Register and actions- thanks to Henny Cameron a long-standing Trustee for co-ordinatin8 this work and maintainin8 the register. The Trustees now meet separately to main Trustee Board meetings, to review the entire Risk Register on a quarterly basis. In 1995 the Northamptonshire Scouts Bwai5e project began which establlshed a link between Northamptonshire Scouts and Outspan School, a small school in the slum area of Kampala in Uganda called Bwaise. Thls project continues to the current day and in the last few years the County has provided yearly funding of £IOOO to the school for them to allocate as approprlate rather than spon50r a specific child. Our thanks go to Keith Shackleton for administerin8 this project on our behalf. In January of this year we welcomed our new County Lead Volunteer Steve Rolt, who hit the ground running just weeks before the annual Census. Steve has successfully implemented many of the structural changes that Transformation will eventually impose, and together we will continue to ensure that good Governance supports good Operations within the County. See Annex I Registered Charity No. 269735 (England and Wales) Page 13 of 33
Trusted Report and Financial Statements For the year ended 31st March 2024 l am as ever very grateful to everyone involved across the County- volunteers, trustees, and staff - for their dedication and commitment to carry on regardless in a changing world, ensuring that as a County we continue to move forward and develop. Anna Swann Chairman of the Trustees Ilth July 2024 Re8lStered Charity No. 269735 IEngland and Wales) Page 14 of 33
Trustees, Report and Finandal Statements For the year ended 31st March 2024 6 Independent examinerfs report to the Trustees of Northampton5hire County Scout Council I report on the accounts of Northamptonshlre County Scout Council for the year ended 31 March 2024, which are set out in Sections 8,9 and 10. This report is made solely to the Trustees, as a body, in accordance with the regulations made under Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's Trustees those matters l am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume rewn5ibllity to anyone other than the charity and the charity's Trustees, as a bodyi for my work. forthis report, or forthe opinions I have formed. Respectlve responsibilitles of Trustees and examlner The charltvs Trustee5 are responsible for the preparation of the accounts. The charitvs Trustee5 consider that an audit is not required for this year (under section 14412} of the Charities Act 2011 (the 2011 Actll and that an independent examlnatlon is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. To follow the procedures laid down in the general Direttions given by the Charity Commission under section 145(51{bl of the 2011 Act: and To state whether particular matters have come to my attention. Basis of Independent examiner's statement My examination was carried out in accordance wlth the General Direction5 given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evldence thatwould be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those matters set out in the statement below. Registered Charity No. 269735 IEngland and Wales) Page 15 of 33
Trustees, Report and Flnancial Statements For the year ended 315t March 2024 Independent examlner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connertion with the examination giving me cause to believe that in any material respect.. l. Accounting records were not kept in respect of the charity as required by sectlon 130 of the Act: or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the applicable requlrements concerning the form and content of accounts set out in the Charities (Accounts and Report51 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 concerns and have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understandln8 of the accounts to be reached. Roger Eddowes Essendon Accounts & Tax Limited 3 Warren Yard, Warren Park Stratford Road, Wolverton Mill Milton Keynes United Kingdom MK12 5NW Re8lStered Charity No. 269735 IEnBland and Wales) P3Ee 16 of 33
Trustees. Report and Flnancial Staternents For the year ended 31st March 2024 7 Prlnclple accounting pollcies Basis of preparation The financial statements have been prepared in accordance with Accountin8 and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with FRS102 'The Financial Reporting Standard in the UK and Republic of Ireland" IFRS1021 and the requirements of the Companies Art 2006as applicable to companies subjectto the small company regime. The principal accounting policies of the charity have remained unchanged from the previou5 year and are set out below. Branches The financial statements of the charity incorporate those of all funds and branches which are governed by the terms of the Northamptonshire County Scout Council. Incomlng resources Voluntary income All monetary donations. gifts and grants are included in full in the statement of financial activities when receivable. provided there are no donor-imposed restrictions a5 to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met. Legacies to which the charity is entitled are included in the statement of financial activities unle55 they are incapable of measurement. Voluntary help is not included as Income. Membershlp subscriptions are treated on a receivable ba51s. Any amounts received In advance of the period to which they relate are deferred to the appropriate period. Investment Income Investment income is recognised when receivable. Grants reoivable Grants are credited as incomin8 resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred. Other Income All other income is recognised on a receivable basis. Registered Charity No. 269735 (England and Wales) Pa8e 17 of 33
Trustees, Report and Flnanclal Statements For the year ended 31st March 2024 Resour5 Expended Classlflcation of expenditure The costs of generating volvntary incorne comprise those costs directly attributable to generatlng incoming resources for the charity and includes staff costs and attributable overhead cost. Charitable attivities expenditure represents the overhead and staff costs incurred for the furtherance of the charity's objectives as stated in the annual report. Expenditure is shown gross, incluslve of any unrecoverable VAT and is charged on an accruals basis. Costs are allocated to the particular activity that directly relates to it. Where costs cannot be directly attributed to partlcular headings, they have been allocated to activltie5 on a basis consistent with use of the resources. Overheads have been allocated on the basis of time spent by each staff member on a particular activfty. Governance costs represent the costs directly attributable to Trustees, meetings, such as printin& meetln& and travel costs, as well as the independent examlnalion of the charity's financial statements. Fund accountlng Unrestrlcted fund5 are donations, and other Incoming resources received or generated for expenditure on the general objectives of the charity. Designated funds are unrestricted fundswhich have been designated for speclfic purposes by the Trustees. An overview of each designated fund is included in note 13 of the financial statements. Freehold property Freehold property is not held for investment purposes. but is an asset employed to fulfil the objects of the charity. Accordlngly, it is not accounted for a5 an investment property. Depreciation Depreciation is calculated to write down the cost of all tanglble fixed assets held for charty use, other than property, by the reducing balance method over their expected useful lives. The rates generally applicable are: Flxtures and equipment Trailers 25% 25% No depreciation has been provided on freehold land and buildings as it is the policy of the Trustees to maintain these assets in a continual state of sound repair. The useful economic lives of these assets are thus lon& and the residual values so high that any depreclatlon would not be material. Stocks Stocks are stated at the lower of cost and net realisable value. Value added tax The charity is registered for VAT in respect of County Centre hlre and shop sales only. All other income and expenditure is shown gross in these accounts. Registered Charity No. 269735 IEngland and Walèsl Page 18 of 33
Trustees, Report and Financial Statements For the year ended 31st March 2024 8 Statement of financlal activities Unrestricted Funds Restricted Funds Total 20Z4 Total 2023 Note Incomlng ResoUe5 Voluntary Income 125990 125990 174334 Investment Income 2606 1879 Incomin£ Resources from Charitable Activities 128303 128303 1235771 Total Incoming Resource 256899 256899 152636 R¢$ources Experbded Charitable Activitie5 258346 258346 171795 Governance Costs Total Resources Expended 258346 258346 171795 Net Incoming Resources For Year 114471 (1447 {191591 Fund Balance Brought Forward 31/3123 1054277 1054277 1073436 Fund Balance Carried Forward 311312024 1052830 1052830 1054277 Rewstered Charity No. 269735 (England and Wales) Page 19 of 33
Trustee< Report and Flnancial Statemerrts For the year ended 31st March 2024 9 Balance Sheet 2024 2024 2023 2022 Note Fixed Assets Tangible Assets 792645 794104 Current Assets Stock nla nla Debtors 31CK19 30,589 25,804 Cash At Bank and In Hand 244428 237781 298184 275437 268370 323988 Creditors (Amounts Falllng Due Wlthln One Yearl io 1152521 18,1971 1465991 Net Current Assets 260173 277389 52830 1054277 1073436 Funds Unrestrirted: General li 849545 798377 821536 Designated 12 203285 255900 2519(M) 052830 10542ri 1073436 Restrirted li 2830 1054277 1073436 The financial statements were approved by the Trustees on 11 July 2024 Anna Swann Chalrman Glyn Timmins County Treasurer Registered Charity No. 269735 (England and Wales) Page 20 of 33
Trustees, Report and Flnancial Statements For the year ended 31st March 2024 10 Notes to the financial statements l. Volurrtary Income 2024 2023 Coronavirus Grant Income 50 Membership subscriptions ,063. 71.407, Donations 71 3,098 County Centre Hiring .766 83,057 Sports Field Income 11.5S6 Deposits Held from Postponed Bookings 25) 103 Other Income ,064 5,063 Shop Sales 694 .990 174,334 2. Investment Income Investment Income Comprises 2024 2023 Bank Interest Receivable 606 1,879 The actual amount received for ihe County Membership Fee for 2023124 was £42,965 but WDSC pald their fees early and vlere so recorded in 202212023 accounts which were torrespondlngly higher. Prepayment of 202312024 fees by WSDC Registered Charity No. 269735 IEngland and Wales) Page 21 of 33
Truste Report and Financial Statements For the year ended 31st March 2024 3. Income Resources from Charltable Artlvlties Unrnstrlrted Restricted Totsl 2024 Total 2023 Duke of Edinburgh Award Scheme 3407 3407 7.621 County Cub Camp 12835 12835 5.845 Roverway 11323 1132a 11323 Hillwalking 1,5110 Squirrel Scurry 641 641 Backwoods 6364 6364 312 Croatia '24 38342 38342 World Scout Jamboree 52561 52561 {38,854 Shooting Course 390 390 128303 128303 (Z3,577 Other Costs staff Costs (note 5} Total 2024 Total 2023 Charitable Activities 198057 60289 8346 171795 Governance Costs Inote 17 198057 60289 58346 171795 Reglstered Charity No. 269735 (England and Wales) Page 22 of 33
Trustees. Report and Flnan¢lal Statements For the year ended 31st Marth 2024 4. Analysls Of Total Resources Expended Charltable Actlvltle5- Other Unrestrlrted Restrlrted Total 2024 2023 County Centre Management (note 51 60289 289 69,381 Total WaBe5 60289 69,381 Training and Actlvity Expendlture 32 County Centre Premises Inote 181 355 63355 54.479 County Office Costs (note 181 17495 7495 19,587 Donations i(hJo Depreciation Of Fixed Assets 1457 457 1,943 Sports Field and Pavilion Inote 181 5091 9.380 Duke of EdinburBh Award Scheme 6677 10,863 Back to Scouting ICOVID19 Supportl Paddlesport SASU 493 493 Roverway costs 15434 15434 Backwoods 1,784 Young Leaderweekend 2145 2145 Pr&Backwoods Camp 1514 1514 Eackwood5 Challenge 3314 3314 World Seout Jarnboree 26551 51 13.7071 Hillwalking 3140 County cub camp 19141 Brass Monkey 955 squirrel Scurry 503 Cioatia Trip 25352 352 Arran Adventure 200 Shooting Course 6% County Other 555 55 Total lexcl. wages) 1980S7 102414 Reglstered Charlty No. 269735 IEn8land and Wales) Page 23 of 33
Trustees. Report and Financlal Statements For the year ended 31st March 2024 5. Employees 2024 2023 County Centre Management 17 39.799 County Wage5 and Salaries 385 627 County Development Officer (contribution to salary) 8,956 69,381 The number of employees during the year was 612023: 51. staff consists of a full-tlme Centre mana8er101. a part time Covntv Cèntre Supèrvisor111, part tSme County Admlnistrator111, 2 part tlme Cleaners121 and a Centre Maintenance Support person 111- No employee eame<l £60,000 per annum or more In the current or preceding accountlng year. 6. Payments To Trustees and Connected Persons 2024 2023 Expenses Paid Out No Trustee or person with a family or business connertiorb received remuneration or benefits in the year, directly or indirectly from the charity. Goods have been purchased *rorn an organisation with which a Trustee has an association, the 8oods have been purchased at market value and at arm's length, the CDmmSttee is confident that these transactions provided no benefit to that individual. 35 7. Tanglble ftxed assets Freehold Property Fixtures And Equlpment Trailors Total At 114123 788,273 117,892 3,564 909,729 Assets Acquired In Year Depreciation blf 112063 3564 115627 Depreclatlon Provlded In Year 1457 1457 Net Book Arnount 3113124 788,273 4372 792645 Net Book Amount 3113123 788,273 The freehold property is shown at cost and has an insured replacement value of El,603,533. The deed5 include a restriction on the Sale of the property wrthout the permission of Tata (formerly Corus Plc.l. 5829 794102 Registered Charity No. 269735 IEn8Jand and Wales) Page 24 of 33
Trustee Rep¢)rt and Financial Statements For the year ended 3lst March 2024 8. Debtors 2024 2023 Trade Debtors 124 27,227 Other Debtors and Prepayments 115) 3.362 1009 30,589 9. Cash At Bank and In Hand 2024 2023 Northamptonshire County Scout Council County General Account 45603 29396 County- Interest Bearing Account 2522 13381 CCLA Deposit Fund 97949 95829 Shawbrook CAF160 Davl 48135 Lowtherfs Knights ASU Current Account 6,005 4134 County Centre {SJLC) General Business Account 32519 46857 Cash In Hand and Unbanked Cheques 352 49 244428 237781 Registered Charity No. 269735 IEn8land and Wales) Page 25 of 33
Trusted Report and Financlal Statements For the year ended 31st March 2024 10. Creditors.. Amounts Due Withln One Year 2024 2023 Trade Creditors (6252} 11651 Deposits Received (65) 178) Deferred Income {membership for next yearl Accruals 11,7081 117081 VAT 17227) 162461 SJLC Project- Overspend (15252) 18197) 11. Funds Unrestrlrted Funds Designated Funds Bullding Flxed A55et Equipment Fixed Asset Fund Other Restrlcted Funds Total aa Isee note 121 Fund 1st Apr 2023 248900 788273 17104 1054277 Incoming Resources 256899 256899 Resources Expended 125834 6) (258346) Fund5 Transfer 146776) 46776 Designated Funds 1161 (11611 As At 31" Mar 2024 203285 788273 61272 1052830 Registered Charity No. 269735 IEn8land and Wales) Page 26 of 33
Trustees, Report and Financial statements For the year ended 31st March 2024 12. Designated Funds {Cost) Fund Asat 31/312 Designate Utilised Written back to general fund At 31" March 2024 Development 40000 1350001 5000 Jamboree Centre Manager 39000 190661 29,934 County Adult Training Fund 8500 12710} 5,790 Opportunity Fund 1400 1161 2,561 County Running Costs Fund 60000 60000 SJLC Fund 60000 Long Term Maintenance Fund 40000 40000 Total 248900 1161 (9066) 137710) 203285 13. Capltal commitments The charity had no capltal commitments at 31 March 2024 and 31 March 2023. 14. Contingent Ilabilities There were no contingent Ilabilities at 31 March 2024 and 31 March 2023. 15. Post balance sheet events The County Centre and scouting activity generally continues to feel the effect of the global Corona Virus pandemic. The Centre had to adminlstrate the refund or credit of deposits paid a8ainst bookin85 that had been cancelled or postponed because of the dosure of the Centre. Continuing use was made of the furlough scheme where lawful and appropriate as the Centre reopened for use and scouting has very gradually returned to a 'new normal. 'Although pandemic restrictions have now been lifted and scoutlng has returned to 'green 'operationally the recovery process is necessarily slow and the impact on future membership. whilst encouraging at the last census, 15 currently unknown. Likewise, whilst District5 are beginning to flourish once more the appetite for Countywide events has proved slower to re-establish during 2022123. 16. Controlllng related partles The Trustees are the charlty's controlling related party by vlrtue of the trust deed. 17. Governance costs - Independent examlner's remuneratlon Amounts paid to the charity's independent exarniner for the yearweTe asfollows: 2024-£NIL 2023- £NIL Reglstered Charity No. 269735 IEnBland and Wales) Page 27 of 33
Trustee Report and Flnanclal Statements For the year ended 31st March 2024 18. Other Costs 2024 2023 County CeDtre Premlses Costs (note 41 Accountancv 725 Bank Charges 124 iio Business Rates (less abatement) 3302 Communications 647 737 Printin& Ststionery, Postage 181 218 Health Safety and Security iooi 802 Marketing 83 Website 36 36 Cleaning 4913 4513 Catering Equlpment 632 489 Staff - Mileage 740 Staff Costs - Other 348 Insurance 6319 4490 Laundry 2333 3113 Water 910 878 Maintenance 12113 8422 Buildings And Facilities Upgrade 115761 Heating And Lighting 12866 22785 Unfound Bills 78 Activities Expenditure 9947 7551 cences 159 252 Office Equipment 133 242 Other Expenditure Donation to Lovrther's Knights 305 Amenity Block Deposits Held A8ainst Cancelled Bookings- Returned Purchases for resale 250 177 Bad Debt 5239 Totsls 63355 54479 Reglstered Charity No. 269735 (England and Wales) Page 28 of 33
Trustees. Report and Flnancial Statements For the year ended 31st March 2024 18. Other Costs Contlnued 2024 2023 Sport5 Field & Pavilion {note 41 Rates 512 97 Heat And Light 4268 7607 Water 262 852 Maintenance 49 825 Totals 5091 9380 2024 2023 Courbty Office Costs (note 4 Medla Insurance 792 1,837 Bank Charges Travelling And Admin Expenses Reimbursed Clothing County Celebration Events IAGM/St George's Dayl Sundries ISJLC transfers) 89 935 226 973 5,181 131 120 Website 30 County Development Costs Xero aoud Accounting Fees 149 3,397 254 Accountanry 25 1,365 Regional Fund Contribution Executive And Sub-committee Expenses Charitable donations and 8rants 1400 National Membership Fee Payment Postage, printin8 and stationery 1171) Totals 17495 19,587 Re8i5tered Charity No. 269735 (England and Wales) Page 29 of 33
Truste Report and Financlal Statements For the year ended 31st March 2024 Annex I BWAISE Project Accounts In 1995 the Northamptonshire Scouts Bwaise project began which established a link between Northamptonshire Scouts and Outspan School, a small school in the slum area of Kampala in Uganda called Bwaise. This project contlnues to the current day. One of the early initFatives was the 'sponsorship of education, for the pupils who attended Outspan school. The initiatlve was seized upon locally and a 518nificant number of chlldren have been sponsored by indivlduals {both connected to Scouts and otherwise) and Scout Groups. As the school has prospered, directly because of the links created by the Northamptonshire Scouts Bwaise project, Outspan School has developed a nursery section and a linked secondary school at Namulonge outside of Kampala. This development has allowed the sponsorship of Students for longer at different linked establishments and onto furtherlhigher education. Mortham nghirn Scouts Bwaise kn. Accounts for the Y r 20212024 ReCOlI1aOn Bank Account Balancè at1st April 2023 DonatioTrs re1Ve Student Sponsorshp received Transfers to ugda SponsOh1P Monies (inGluding bank Gharges Bank AoUnt Balan at 31st March 2024 £1657.00 £1841.00 £3931.00 £5086.1]0 £2343.00 Regtstered Chaiity No. 269735 IEn8land and Wale51 Page 30 of 33
Trustees, Report and Financial Statements For the year ended 31st Marth 2024 GBP Forth OIJX2a 31.024 Restled Last Year Funds Fund5 DonOnS Rerei Inter Rttelved NDt the ewatse Fellows Child S 50rshi Inc&)me L841 L841 INTB 3931 3,931 4,271 Pro eaRe DSUM ol Res¥ A¢<ourf &Transfwof Funds 71 la41 s.sn Posts , Printi eb51re Costs NT6F Su ort Grou Bank Fee5 n51rudkJn PayTntnts tlr•¢ttoOutswD Prm ooj, U8and• Chlld SwJ150rshlp Dlrerttp 0$Fn fvimary ScoDI. Ll nda IK+nkn to wssistsdwl duÈto•lFett C(Ydxl 19 & Statlone Meetin 5.056 SX¢56 &386 5,086 3D 5,086 6A ¢Wptslpoyments L811 -3D AG tash fvndj l•mJW 9.410 11.221 157 2243 Cosfvnd5 wend 4m8 ]57 Endowrnent Furmh Totsl Fvnd5 L4$1 Yegr I Cash Fund5 Funds funds Nètwest WCurntA(f0Yrf Natwtst Depostt ALonI Ila21 7B 1.657 rotvlw5hfvnds lugrtebolanees wfthrecdptsondpuynwts entsonacmintj 11.221 487B L657 Nll Iwth• thrl Registered Charlty No. 269735 (England and Wales) Page 31 of 33
Trustees, Report and Financlal Statements For the year ended 31st March 2024 Northam Accounts forthe Y•ar 20 Examln8V8 Accountlng Princlpl88 These wxounts ha Len prepwed in the Ctoity Cunmi&y)n's on a Recdpts Payments basis. Transl0ft re(x)rding b based Ba)k Statennts arKI entr5 ar8 1x0m Into aXt on the date Ihey are pa into or oulof the reknnt Bk Stskment. A Rets arKI Payftnts basis is used as thls prcpct does not have an income 8eding £2,(() in )Ear, arrfl is not a c(xnpany, bjt undef WSFrfces of the Scout ASSlat filch is a chaidy by Roya CIHkr. Respctlva r85PDnsltllllle8 of tru8ts•• •nd •x4mlnor The PrOjt trustees aTe Ihe preparl (rf the rnnts. Ptoiect trust conskl8r that an audit is not required for Ihis year (undw Seckn 144 of the Charitss Act 2D11 (the Acl) ar that an indePent eyAminalKffi is needed. It is my resw)sitMlity to.. l. examlr tha acJxAints SeclpJn145 of the Act 2. floW pncdures laid down in tlir&tLNkS given ty the Charfdy ComThisson {urthr Seckn145{5Xb) oftrE Act)'aThJ 3. b st whptsr pthilar mattets have (y)n lo my allentkn. 8ag1s of thft hxlgpfrnd•nt Examlnrfs Statem My examinatbn was oul in axordance wlth ts erdI ttrxtsons gi¥eo by the Charity Commission. An examlnation irKludes a VW of the lUntIng reGord8 kept by the Propct and a )rnparfson of the ac(nts presented with those reu)rds. ll also inclLttJes consmjerth of any unusual items or dknlLk8Utes in Ihe accounts, ard seekJ'ThJ explanatums frcn) the twslees nceming any such mall8ts. The pn)c£dures urbjertaken do nol pro¥iJe au the evh1ence that V•Duld be requwed in an wdit and no opilky is given as to vthets the (ntS present a aml fail th and ts rep%t is linmted to IlThe mattets sd ujt li the slnwit set Jt bebw. Intyndoni Examlnef$ stat1 In c4X)neclion with my examina1, mattw o)me to my attentson: whith gives me rea$ab cause to bekneve that, in malerial restEct, the uiremen to keep axx)untkng reaxds In )Id ilh bon 130 of the ACL. d to prepare &L>Junts vthith aly with ts Mnliu Rquirernents rf the P have rnt W met. or 2, to Ythkh, in my cwnion, attti( shId dran ni order to enab a PToper undeTstsFKIi the accounts to be re&hed. &gned', RrH1deACMA CGMA Street, 8tserd• Cl8>th, M<18 2NS RegiSted Charity No, 269735 {Enand and Wales) Page 32 of 33
Trustees, Report and Flnancial Statements For the year ended 31st March 2024 Annex 2 Membership of the CountyTrustee Board and Sub-committee5 Couiity Trustee Board: 23rd September 2023 to 5th October 2024 Name Posltlon Basls Anna Swann Ex-offitio Steve Rolt Ex-Offi¢lo Lee jo5 Ex4>fflclo Re(Ca Andrew5 Ex-officio Glyn Tlmmt Ex-OfrFici Karen Tonk5 Ex-offlclo A115dalr Rott Ex41fflclo Ben Brooks Wornlnated Henny Carneron Nomln3ted Allson Andrews Norninated santh) Lon8PAJrst Nomlnated Davld Mclnal Nornlnated Chrbtine FTancls Elerted Elocted Ected Frted Eted Ekrted Etted Co-0Oed Ctropted Co-opted InvrÉed From 0811012022 0110112024 0110912023 0811012022 0110412019 0811012022 1310112022 08110/2022 0810912016 0811012022 OV1212020 2810912019 2510912021 291(YJI2018 2310912023 0811012022 0811012022 1010912015 08iio12022 2910912018 14103n019 1111112022 2510412018 om 29/0912019 0111012017 OVIO/2017 OUOU2024 To Ch3ir County Leadvolunteer lin8 County c0mm1sstr County5ecretary County Treasurer OekWTrea5urer County YoLrth Commlssbner 3V1212023 1510112024 3V1212023 0L4trltt Rep- Davertry District Rep- Gralton Olstrftt Rep- Nenp Valley Dlstrict Rep- WellinEboroLpdh District Rep- Northèmpton Dlstricr Rep- Glendon YoLrth Rep Deputycounty Commi5yorer 5atety in Stoutlnzco-ordinattyr Deputycounty Comrn155iorer Dewtycounty CotnmisslotEr Mlke O'connor KarenTonk5 + Geoff Barden Mlke Bilin8ham Tony Fi15Jk Lucy Jewell Gllllan Dowll Scottfyrell Tom Althorpe Leejenes 3V1212023 To Flnance & Genernl Purposes subLCommlttee Samantha Loryfvjrst Judlthwazell John Rud8e Lee Jones VACANT VACANT Altsdalr Rolt Ben Brooks Ctslr Youth Rep tiem Chair 2011012022 2811212022 From 01/0ty2024 2910912018 0510512023 0111012017 1610712020 1310212024 1310212024 1SIOln024 3111V2023 To Centre Man4ement Comn7ittse DeaTr Srnith David Mtlnally RebÈcea Andrews Richard paragreen i5dair Rolt John Hopkins Michele Hunt Chair Chair IS/IV2023 1510112024 Rlsk Managefflent Committee To Henny C3tneron 0ty0312017 c Appolnknents Advi50ry CMIttee$ To Stève Graves Carole Stepherson John Rudge Gilllan Dowlir Isdalr Rolt nny Cameron Patrick Richardson R05ernaryVerner Clkir Secretary 2711012016 2711012016 1310411017 13A)712017 C6111120Jg 0110612018 1310412017 1110412019 Amenltles Block Project Implementatlon Team- To David Mclnalv Anna Swann Rkhjrd Parasen Ron Ha51er Chalr 0410112019 09/OV2023 0ty0412019 The County Chalrman, County Commi55ionerand CountyTrea5ureralso sit on se commths -These s¢0mm¢tes report into CMC aThl F&GP •+ K8renTonks15 PegutyTTeasurerand DlstTkt Rep forNene Volley Re8lStered Charity No. 269735 IEn8land and Wales) Page 33 of 33