CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 scouts be prepared CROUCH VAU essexscouts.oxs.uWcx
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 CONTENTS Annual report of the trustees Statement of financial activities Balance sheet Notes to the annual accounts 13 Report of the independent examiner
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 ANNUAL REPORT OF THE TRUSTEES Legal name.. Crouch Valley District Scout Council Registered number.. 280514 Trustees.. A Austin P Stafford D Offord Z Ager S Blundell M Gibson M Martin H Kalloo M Buckley District Chair District Commissioner (DCI District sretary District Treasurer Elected OffIr District Explorer Scout Commissioner Development Te8rn Leader Chairman Appointments Committee District Youth Representative Contact address". 48a Woodlands Road, Hockley, Essex, SS5 4PY Objectives and activities Scouting exists lo actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Crouch Valley District Scout Council I'lhe Districl'l exists lo guide and support the 14 individual Scout groups within the lower River Crouch valley. Accordingly ils principal activities are lo provide District wide a¢sS lo various support services and lo provide District wide events for the benefit of those Scouts. The District is a managerial and support function for the activities of the various Scout groups operating undemeath it in the local area. structure, governance and management The District is a charity registered in the United Kingdom and a sub-unit of the Scout Association.11 is therefore governed by Royal Charter granted in 1912 and operates as required by the stipulations and instructions of the Scout Association. The District is managed by the District Executive under the leadership of the District Commissioner and the Chairman. The Executive meet regularly throughout the year to discuss and decide upon the operation of the District. The Executive is also assisted by number of sub-committees who are responsible for specific affairs within the District and are appointed on an ad-hoc basis either permanently or temporarily as needs arise. The recruitment and appointment of any leadership role within the District (including Ils officialsl is the responsibility of the Appointments Committee. Whilst the final decision rests with the District Commissioner, they are guided by the advice and opinions of the Appointments Committee who also consider and suggest the training requirements of the new appointment. In accordance with Scouting regulations, Explorer Scout units and Scout NeOrk organisations within the local geographical area are also under the remit of the District itself (unlike individual Seout groups which a separate entities in their own righll. Led by the District Explorer and NeIOrk Scout Commissioners, Explorers and Network maintain their own management executive independent from (but reportable tol the District itself. Page 1 of 13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 ANNUAL REPORT OF THE TRUSTEES Structure, governance and management (cont'dl The annexed accounts for the District therefore include the activities of District as a body plus the District Explorer units and the District Network units included therein. Over the last 12 months Crouch Valley has seen the introduction of its first Squirrel troop which is for children aged 4- 6 years old and is therefore a broadening of the age group Crouch Valley can cater for. Public benefit The Iruslees confirm that they have complied with the duty of Section 17 of the Charits'es Act 2011 to have due regard to the Charity Commission's guidance on public benefi't. Achievements and performance The District continues to maintain its active and broad profile of Scouting activities within the local community. Inlra-Dislricl competition remains both popular and competitive. The Dislricl's core Scouting calendar remains generally unchanged with most intra-Distri¢t events well attended by most groups. Well refined deliveries mean certain events remain hugely popular (such as the Beaver swimming gala or the Cub hike) and meanwhile the District's ADCS continue to test new waters lo bring fresh ideas lo the table, whether as new activities at Renewal of Promise or as sland alone events. On a whole District level, the all section Renewal of Promise weekend runs each April and has been well attended over the last year. The District Executive have continued lo make its minibus available lo all groups in the District on a fuel only basis. The Executs've are encouraged by its continuing, and increasing use. This remains a valuable District asset which helps groups control the cost of transportation. As the annexed notes demonslrale. the amount of young people benefiting directly from local Scouting remains as strong as ever. Unfortunately recruiting and retaining adutt volunteers to facilitate this delivery Continues lo remain a problem across the Distri¢l land indeed wider Scoutingl with many adults therefore holding multiple roles. As always, further volunteer recruitment remains a key strategic focus for the Executive. During this year the District has seen a significant reduction in its cash reserves following a large amount of refurbishment being done to Ark Lane to do various repairs that were overdue, including replacing all the fencing around the site. There has also be a signficant spend lo assist with the costs incurred at 3rd Rayleigh, this group at present is domianl but money needed lo be spent lo ensure the safety of the building. This has been done on the view of trying to get the group back up and running. Finally, the Executive would like to offer their thanks lo all those volunteers who give so much so freely for the benefit of the Scouts within the Dislricl's remit. Like all Scouting the District is highly dependent on the fantastic work all its adult volunteers undertake, always far beyond what is expected of them and usually freely given without proper recognition. On behalf of those Scouts who benefit- thank you. Page2of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 ANNUAL REPORT OF THE TRUSTEES Flnanclal revlew The District strives to ke8p sufficient r858rves to 5etvice Its cutr8nt Iinancial 18qU118m8nts and ieali5tic pot8nb.al liabilities without cutnulating large 5uipluse5 which would be better used foi Scouting puip05es. When setting the Distiict's annual sub5cripb"on5, the Executive has due regard for the Districys current level of reserves and therefore attempts to balance the next yearfs funding requirements with the existing funds available. During the year the rental of Ark Lane to a local forest school has Ceased which has resulted in a slight10ss of funds. howevei by not having the forest school this open5 up Aik Lane for great8r us8 within the scouting comrnunty. At the 31st March 2024 the District had the following reserves". District ieserves ExplOr reseNes Network reserves 378.850 15,002 853 394.705 5681 394,137 Of which restricted Unrestricted reserves though the above reserves show a very strong overall financial position, the Executive are mindful that this is principalty due to the £410,000 of exceptional prOed$ received from the sale of Love Lane. which has been mostly been spent on the reinvestment within the district and therefore majority of the ieserves held are actually held in property rather than cash. Furtherrnore. the consolidated District figures Include not only the Districvs active$ thernselves but also the Distiict's Ark Lane site. the active Explorer units lincluding 8 young leader unit) and the Ioc81 Network. Zoe Ager District Tre8surer DATE Page3of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2024 Unrestricted Restricted Total 2023 INCOMING RESOURCES Incoming reSoUrS from generated funds Voluntsry income Activities for generating funds Investment income Incoming reSoUrS from charitable activities Other incoming resources Total incoming resources 14,500 2,519 12 43,498 3,570 64,099 14,500 2,519 7,108 2,219 43,498 3,570 64,099 22,317 2,000 33,644 RESOURCES EXPENDED Cost of generating funds Fundraising trading costs Investment management costs Charitsble activities Other resources expended Total expenditure 13,1651 13,1651 15,5741 169,8611 7,272 80,298 169,8611 17,2721 80,298 159,7091 15,366 70,649 Net incoming resources before transfers Gross transfers between fund5 NET MOVEMENT IN FUNDS 116,1991 116,1991 137,0051 116,199 16,1991 37,005 NET MOVEMENT IN FUNDS District Explorers Network Total movement 120,9771 4,778 120,9771 4,778 133,6651 13,3131 1381 37,016 16,199 16,199 FUNDS Total funds brought fonmard Reslatemenl from previous periods Net movement in funds Total funds carried forward 410,336 568 410,904 447,909 {16,199 394,137 116,1991 394,705 37,0051 410,904 568 Page4of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 BALANCE SHEET 31 ST MARCH 2024 Unrestricted Reslricled 2023 Total FIXED ASSETS Tangible assets Total fixed assets 289,597 289,597 289,597 289,597 297,184 297,184 CURRENT ASSETS Badge stocks Debtors Income receivable Prepayments Other debtors Total debtors Cash at bank and in hand Scout investment service District main account Atk Lane account District cash Explorer main account Explorer subs account Explorer D of E aoUnt Explorer expense account Network main account Network cash Total cash at bank and in hand 423 423 586 1,722 74 1,796 1,722 74 1,796 1,743 280 2,023 5,000 80,580 27,122 142 286 1,404 915 114,565 18,602 529 1,990 4,648 760 185 663 568 115,133 18,602 529 1,990 4,648 760 185 701 145 116,295 141,942 568 142,510 Total current assgts 144,161 568 144,729 118,904 CURRENT LIABILITIES Accrued expenses Deferred income other creditors Total currgnt liabilitios 15,0581 34.563 39.621 15,0581 34,563 39,621 15,1841 5,184 NET ASSETS 394,137 568 394,705 410,904 FUNDS District funds General Outreach Explorer funds General Neork funds General Total funds 378,282 378,282 $88 399,259 568 568 15,002 15,002 10,224 853 394,137 853 394,705 853 410,904 568 The financial statements were approved by the Iruslees on and signed on their behalf by. Z Ager District Treasurer Page5of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTES TO THE ACCOUNTS Statutory infomiation The District is a registered charity in England with charity number 280514. The charity's full title is Crouch Valley District Scout Council and il is operated in accordance with the Policy, Organisation and Rules as sel out by the Scout Association. The District principally operates in the lower valley of the River Crouch, Essex, which encompasses Rochford, Hockley, Rayleigh, Hawkwell, Hullbridge and Canewdon. Accounting policies Accountin convention The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021,. Accounting and Reporting by Charities." Statement of Recommended Practi applicable lo charities preparing their accounts in accordance with FRS 102 (Charities SORP IFRS 10211, and the Charities Act 2011. The District meets the definition of a public benefi't entity under FRS 102. Assets and liabilities are Initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. b. Goin Concern Al the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resourees to continue in operational existenee for the forseeable future. Thus the trusless contintueto adopt the going concern basis of accounting in preparing the financial statements. This view is supported by the receipt of membership contribtions from within the district and ils level of reserves. Incomin resources Incoming resources are included in the stslemenl of financial activities ISOFAI when.. the charity becomes entiUed lo the resources., the Iruslees are reasonably certain they will receive the resources., and the monetary value can be measured with suitable reliability- Membership subscriptions.. Membership subscriptions are reported net of any amounts collected on behalf of and payable lo other parts of the Scout Movement. The Dislricl's share of membership subscriptions received are recognised as income in the period to which the subscription is attributable. Subscriptions are typically collected immediately before the balan sheet dale in respect of the subsequent accounting period - in this case the subscriptions a deferred to the later reporting period. Grants and donations.. Grants and donations are only recognised as income when the charity has unconditional entitlement to the resources. Donated services and facilities.. These are only included within incoming resources Iwilh an equivalent expenditure included in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. The value of voluntary help received is not recognised. Page6of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTE5 TO THE ACCOUNTS 2 Accountlng pollcles Iconvdl d. Allocation of incorne and ex enditurè The District'5 activitie5 also Include those of the District based Explorer and Network sections and the separately idenb"fiable activities of its Aik Lane campsite. All Income and expenditure is attributable dI¢Y to one of the Districys core activities and separate bank accounts and management Iigures are maintained to ensure the Districys activthes are kept Identifiable. Consequently, no income or expenditure requires general apportionment across the District's activities. reco nition Liabilities are iecognised as soon as there is a legal or constructive obligab.on committing the charity to pay out resources and the total amounts outstanding can be accurately Identified. Ible 8s5 L3nd and buildings are cairied at historical oost. less provision for depieciation over 50 years or the iernainder of the lease peiiod Iwhichev8r Is the short&rl.D8P18ci8tion is recognised only onc8 assets und8r eonstruction have been brought into usè. Othei equipment additions are recognised as a Iixed asset On where the Individual cost exceeds £1.(X)O per item. Depieuation is charged at 15Tr/ts reducing balan. g. Stocks Stocks of badges held for resale are recognised at the lower of cost and net sales value. 3 Analysls of SncomSng resources 2024 2023 Voluntary income District capitation Capitation paid on lo UK l Essex County Scouts Net District capitation retained District Explorei subscripb"on5 District Network subscriptions Totsl voluntary Income 39,735 34.563 5.172 9.328 36,914 33,264 3.650 3.458 14,500 7.108 Aetivitiès for 9ènèratin9 funds Badge sales Minibus hire 2,504 15 2.519 2,219 2.219 Investsn8nt ineom8 Inte$t received 12 12 Incoming resources from charitable activities Event incorne Ark Lane camping lees and usage charges District charitable activities 9.117 8,897 18,014 5.499 8,780 14,279 Explorer camp and event income Duke ol Edinburgh income Explorer charitable activities 21.531 3,953 25,484 6.428 1,610 8.038 Total charitable activity ineomè 43.498 22.317 Other incoming resources Loc31 council grants Donations received Gift aid claImS Other incorne reTrivable Totsl other income re¢eivable 3,570 3.570 2.(M)O 2.(M)O Totsl incoming resources 64.099 33.644 Page7 of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTES TO THE ACCOUNTS 3 Analysls of Incomlng resources Icont'dl In the February immediately preceding the balance sheet date, the District annual census reported the following total members. 2024 2023 Squirrels Beavers Cubs Scouts Explorers 10 216 254 234 129 240 279 237 106 Total 100 200 300 Squirrels Beavers 2024 Cubs 2023 Scouts Explorers In February immediately predIng the year end, the annual subscriptions collected from each individual Scout were made up as follows". 2024 37.50 3.50 6.00 2023 35.50 3.00 5.00 1.00 £44.50 Headquarters {UKI County (Essex) District (Crouch Valley) Belchamps Total £47.0 The above amounts were collected in advance of the year ended 31 st March 2024 and therefore have not yet been recognised in the SOFA. £0.00 £10.00 £20.00 £30.00 £40.00 £50.00 2024 Headquarters IUKI County IEssexl District Icrouch Valley) Belcham 2023 Page 8 of 13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTES TO THE ACCOUNTS 4 Analysls of resources expended 2024 2023 Charltable actlvltles Event expenditure Ark Lane depreciation Ark Lane refurbishment Ark Lane utilities and running costs The Birches depreciation Administrative expenses Leader training and development Equipment replacement Group support costs Minibus expenses Sundries District charltable actlvltles 112,9131 11,8961 16,6211 12,2311 127,0111 11,7781 15,8071 15,3341 15,6911 13531 15051 17771 112,5571 11,6171 11,5771 140,8661 145,8021 Event expenditure Hall rent Unil meetings Administrative expenses Duke of Edinburgh expenses and fees Leader training and development Equipment replacement Explorer charitable activities 122,5361 11,5021 11,5881 17841 11,8671 12001 518 128,9951 17,7621 11,2091 11,3151 11,8281 11,0981 1695 113,9071 Hall rent Unil meetings Network charitsble adivities Total charitable activity expenditure 69,861 59,709 oo/, 20,10 40/0 60'/o 80/0 100, District Explorer NeOrk District Explorer Netsork Camps and aclivib'es Ark Lane costs Administration and support Page 9 of 13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTES TO THE ACCOUNTS 5 Remuneration and expenses ScoLJting operates on a volunteer basis and as such the trustees express their gratitude lo the many adults who give up their time so willingly for the benefit of the Scouts both within and external lo the District. Without their incredible commitment the District simply would not exist. During the current and preceding period, there were no employees of the District nor remuneration payments, or expenses, payable to trustees. 6 Tangible fixed assets Ark Lane The Birches Total Land and buildings Cost brought forward Additions Cost carried forward 26,937 312,941 339,878 26,937 312,941 339,878 Depreciation brought forward Provision for depreciation Depreciation carried forward 114,2951 11,896) 116,1911 128,3991 5,691 134,0901 142,6941 7,587 150,2811 Net book value Carried forward 10,746 278,851 289,597 7 Contingent liabilities a. Belcham The District is responsible for one quarter of any liabilities that may arise from the management of Belchamps Scout Centre. Belchamps is a 29 acre freehold campsite with ancillary buildings operated for the benefit of Scouts bul is also used by other youth and educational organisalions. It is owned, freehold, by the four Dislricls of South East Essex. Belchamps Scout Centre is also a registered charity- copies of its accounts may be obtained from the Charity Commission. b. Soulhend Scout and Guide Gan Show The District is responsible for a percentage of any liabilities that might arise from the production of the Soulhend Scout and Guide Gang Show. The show is presented bi-annually and draws its cast from the four Scout Districts and three Guide Divisions of South East Essex. Any liability arising would be based on a per capila membership basis at the date of the lalesl membership census. Page 10of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTES TO THE ACCOUNTS 8 Operating lease commitments The District holds an ongoing lease for the use of the land al Ark Lane from Rochford District Council which expired in November 2023 at a cost of £50 per annum. This is in the process of being re- negolialed with the council. The District holds a lease for the property known as The Birches for a rent of £1,500 per annum and it has been agreed that an equivalent sublease to 5th Rayleigh Scout group for principal use and management of the new facility. Therefore, the District's total value of future minimum lease payments were made up as follows.. 2024 2023 Due within 1 year Due within 2 - 5 years Due in more than 5 years 1,500 6.000 46,500 54,00 1,550 6,030 47,950 55,530 9 Related paity dlsclosures There were no reportable related party transactions during the period12023 - £nill. Page 11 of13
CROUCH VALLEY DISTRICT SCOUT COUNCIL ANNUAL REPORT 202312024 NOTES TO THE ACCOUNTS 10 Funds and roserves Income 29,272 Expenditure 150,249} Transfers Movement 120,9771 General (Districti Outreach fund Unrestricted Restricted 29,272 150,249} 120,9771 General (Explorers) Cerberus grant Gryphon grant Unrestricted R8slricted R8slricted 34,827 130,049} 4,778 34,827 130,049} 4,778 General (Network) Unre8tricled Total 64,099 80,298 16,199 1st April 23 399,259 568 423,121 Movement 31st March 24 General (Districti Outreach fund Unrestricted Reslrickd 120,9771 378,282 568 378,850 120,9771 General (Explorers) Unrestricted 10,224 10,224 4,778 4,778 15,002 15,002 General (NeOrkI Unrestricted 853 853 Total The Districvs reserves at 31 st March 2024 include the following funds.. Outreach fund.. This fund exists lo provide financial support and assistance to District Scouts where necessary. Scouting is open to all regardless of financial circumstances so the Outreach fund was originally established to ensure funds were always available to assist those who need it. Page 12of13