NORTH DEVON DisfRICT SCOUT COUNCIL ACCOUNTS for the Year Ended 31 Marth 2023 tharity Registration Number 290640
NORTH DEVON DISTRICT SCOUT COUNCIL IrKlependentExarninew5' RepwttOtheTrIee5 I report on the atcounts frir the tharity for the year ended 31st Marth 2023. Respective Re5pon5ibilities of Trustees and Examinw5 The Trustees a responsible forthe preparation of the accounts. Thetrustees consider that an audit is not required forthis year undersection 1.44121 of the Charities Art 2011 Ithe 2011 Act) and that an independent examination is needed. It is my responsibility to.. Examine the accounts under section 145 of the 2011 A¢" Followthe pedu Liid dow) in theG•eral DirectM)ns bythe(h•ty commissi under sertion 145151 Ibl of the 7.011 Act.. and State whether particular matters have come to my atteniion. Basis of Independent Examiners, Report Myexamination was orried out in accordance wtth the General Direuions eNen bythe Chartty Commissioners. An examination includes a review ol the accounting records kept by the charity and a comparison of the account5 presented with those records. tt a150 includes consideration of any unusual item5 or disclosures in the accounts and the seÈking of Èxplanations from you as trustees tonteming such matters. The procodur@s undertakÈn do not provide all the evidence that would be qUId in an audil and. consequently. we do not express an audit opinion on theviewgiven bythe accounts. Independent Exarniner5' Statement In connection with my examination, no matter has come to my attention-. which 8wes me reasonable cauto believet:hat. in anymaterol re4w. the rÉuirema)ts: to keep accounting record5 in accordance with s130of theAct.' and to prepare acc(yJnts whith accord vthh the accounting reLS toajmpfy vAth the accounting requirements of the 2011 Act have not been met- or to which, in my opinion. attention should bedrawn in orderto enable a proper undetstanding of the accounts to be reached. Sm3rterAccounting ioth July 2025 Pagell
North Devon Dislrict Scout Coun¢il Sumrnary RÈtÈipts and Payrnents AtttsuntforthÈyÈarÈndÈd 315t MaTth 2023 2023 2022 Irestatedl Total incoming resources 92.132 25,807 Total resources expended 71,569 80,528 Surplus I Idefiotl forthe finanrial period 20.563 154.7211 Funds at thestrrt of the pXI 378,681 433,402 Fundsatthe end of the period Ther& were no gains Or1055 other than the movement in funds for thÈ The Charity is not liable to tax on its net income. The notes on pages4to 8form an integral partof these accounts. Pagel 2
187.588 Cash at bank and in hand 121,093 192,593 2411 Total assets 378.681 Incorne Fund5 Resiricted fuj Unre5tiicted fiJnds 37&681 378.681 ,oni In . La(Cle 1010712025 Page13
l. A(courrtingPoli(ie5 lal Basis of Accounting The financial statetnÈnts have bÈÈn prepad undÈr thÈ histoital t05t torwÈntir)n and in actordants with thÈ Statement of Recommended Pr*e 'kc¢xJntire arKI Rep)ffjng thribes IRp 2(K>5Y, tssued in March 2(X)5. applicable accountingstandardsand the Charities P£t2011. Ibl thange of Accounting P1£Y Forthe period ended 31 March 2023, the charity has adopted a w)luntarychanEe in accounting policywth respect to prepare the accounts on a receipt5 and payrnents basi5.The irnpact of this thange is that all inctstne and expense will be recognised in the accounts when settjernent Is retrwed paKI. The thange from accrual basis will prowde the Scout Council with more userfriendty accounting information. This change has been applied retrospectivetyto the comparativefigure5 forthefinancialyearended 31 Marth 2022 and they have been restated. Icl Incoming Resources Incomefrom tharitable actTrities indude5 income reawi5ed on receiptofthe 5ethemenL Idl Resources EXnded All expenditure is recognised once payment is made. costs are allocated to the applicable expenditure heading that aggregate similarcosts to that category. Governan costs Governan costs include costs ofthe preparat and examination ofthestatut(ryaccounts,the c05t5 of TrusteÈ meÈtingsand tho tostof anylegal advice totho trustÈo on govwnantoofconstitutional matte. Investments Investments quoted on a (0£iSed stock exchanEe are Irdlued at market value at the year end. Other Investment assets are included at tru5tees' best estirnate of market Value. Page14
Note5tothe accounts forthe)Tarenthd 31 Marth2023 2022 Ire5tatedl Analysi5 of incomin8 resour$ Membership subscription5-. Net 0farnnts PaKI to County/HQ Group5 etc Explorers Prioryear adjustment- change in accounting poliLv Net membership sUcption5 42.193 2.430 5.028 19281 29,025 124,9251 Donations & Grants received Distritt Funds Carnpsite Gang show Target Club Explorers Network 834 1.307 10,667 3(Kl 4.S46 10.967 Fundraisin£ income District Funds Campsite Scout Shop Gang show Explorer5 Targei Club 721 674 16 1,050 1.411 2,694 Investment Income 567 71 36 103 Carnpsite Gang show Explorers 108 Incoming resources from charitable activities .581 12,107 7.829 2.154 330 2.557 Campsite Gang show Explorers Target Club Network 2.161 354 37.671 5,402 Page15
Note5 tOthearTts fortheyearendEd311t Mar(h 2023corrtlnI Other Incoming resources Campsite GanE show Explorers 23 150 3,027 3.200 Anatysis of resources expended Fundraising costs scout Shop Campsite Gan8 show Explorer5 310 641 310 641 Charitable activities Youth pwamme & adult 5UPPKYt 17.6S6 22.154 5.591 8,411 4,127 12.507 Campsite Gang show Explorers Target Club Network running costs 1,344 585 Administration etc Distritt Funds incl prior period adj- thanEe in A.P Carnpsite Scout Shop Gang show 2,174 1.834 111,1181 1,907 502 Explorers Target Club Network 519 128 Other expenditure.. Distritt Funds Camp Site Gang show Explorers Target Club Network 459 3.697 3.429 65,755 10,960 Page16
Independent thmination fee5 Grant5 & DonatlOll5 1.187 1.500 GanE show Explorers Network 1.187 1.500 Equipment Purchases 3.477 11,916 18,498 Camp Site Gang show Explorers Target Network 540- 3.477 30,954 Page17
Notes to theac(owts fortheparended315t Mar(h 2023 contin1 Expenses and fee5 Trustee expenses Thetotal amount of paYrTnts orreImLwJentof iyJt-ol-FNxet eve1 rnaketotrustee5 orto third partiesfor expense5 incurred bytru5tees wasasfollow5'. 2022 Tot81 amount pa Number of trustees who were paid expenses £1.191 EL191 Nature of expenses:. Travel. printing & equipment (expenses Tangiblefimed assets The land and buildings were valued by an independent Wdluer Norman J L Faw MA FRI(S at a market value of £150,(KK)on I" May 2011. The Land was wuired for É17.(XX) lapproLI. An Elliott ponable dassroom was k11d doned in 2012113by Weswn Power thstributi for use at the Dithrt Campsite. It ha5 been valued by the Trustees at the e5tirnated open market price of £37.588 for a similar building. Page18
Notes totheaCcots fortheparended31Jl Marth 2023 contin1 Virgin Money 70.IKKI 70.C((I 70.QIXI Cash atbankand in hand 2023 2022 Current Accounts Depostt Accounts Cash in hènd District Funds Scout Shop Campsite Gang show Explore Target Club Network Other 37.885 2.697 3.898 11.564 4,515 54.031 32 61,967 2,286 18.672 26,248 4,795 3,696 3.429 2.865 19,089 125 4.891 65.4SO 75.985 221 121,093 Total lor the current year £141.656 Page | 10
MOvemt ofFunds Unrestricted Funds Balance brought forward Incoming rÈsourcÈs Outgoing Transf5 Addttions resourtes Gainsl (Lossosl Balance Carried Forward Land & BuiklinES 187,588 .187,588 District FuThds 131,966 58Wi 125.3341 165.473 Scout Shop 2.286 721 13101 2,697 Campstte 18,672 13.035 123.9881 7,719 Gang show 26,247 9.996 15.5911 30.652 Explo1$ 4,796 9,539 19.2201 5.115 Target Chub 3.697 13.6971 Network 3.429 3.429 378.681 92.132 171.5691 399.244 Transaction5 Wth related parties No rernuneration was paKI to aryof theTrustees norwerethere anyother rdated partytransactions of a matÈrial nature. Page | 11
CHARITY COMMISSION FOR ENGLANO AND WALES +++ Trustees, Annual Report for the period From 01 April 2022 To 31 March 2023 Charity name: North Devon District Scout Council Charity reglstration number: 290640 Objectives and Activities SORP refwor Summary of the purwses of the charity as set out in its goveming document Para 1.17 sul1ng exists to actlV8ly engage and support young people in their personal development, empowering them to make a ositive o)ntribution to societ ScDuting exsts to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Summary of the main actiwties in relation to those purposes for the public benefit, in parlicular, the actiwties, projects or services identified in the accounts. Statement confimiing whether the trustees have had regard lo the guidance issued by th6 Charity Commission on public benefit Para 1.17 aryl 1.19 Para 1.18 Tha District meets the Charity Commission's public benefit criteria under both the advancement of education and the advanG8ment of Thtizenship or community development headings. Additional infomlation (optional) You ma choose to include further statements where relevant abol. SORP ref8r8n( Polic on rant makin PoliGy on social investment including program related investment Contribution madè by volunteers Other Pdfd 1.38 Para 1.38 Fa 1.38
Achievements and Perfonnance maintain and developed the provision of Scouting across North Devon by investing in equipment, activities, events, and camps along wth offering volunt8er support. Enabled the davelopment of key skills for lrfe for the young people and adull member. Summary of the main a¢hiev8ments of the charity, identifying the drfference th8 chaTTtls work has made to the Circumstances of its beneficiaries and any wd8r benefits to society as a whole. Pdra 1.20 Additlonal inforniatlon (optional) You may choose to indude further statements where relevant about.. Parn 1.41 Achiavements against objectives set Performance of fundraislng activities against objectives set Investment perfomance ainst ob-ectives Other Para 1.41 P8ra 1.41
Flnanclal Review Revi8w of the charitys financial position at the 8nd of the period Pdra 1.21 Th8 trustees nsider that the charity remains in a sound finar)cial positlon based on our receipts and payments accounts that have been independently examined. Our income has met our operational OLrtgoings. with additional capital and development expendtture made against our reserves in line wth our charitsble ose. The Dislricys policy on reserves is to hold suffi¢ient resources to continue th8 charilable activities of the district should income and fundraisin activilies fall short. The District Trnstee Board considers that the district should hold a sum equivalent to 24 months runnin costs, circa £70.000. Statement explaining the policy for holding reserves stating why they are held Para 1.22 Amount of reseNes held Parn 1.22 Reasons for holding zero reserves Details of fund materially in deficil Explanation of any uncertainties about the charity continuing as a going concem ara 1.22 Para 124 Para 1.23 Addltional information {optlonal) You ma choose to include further statements where relevant about.. Ths charitls prinupal Principal sources offunds are the annual sources of funds (including mèmbership fee and 0Slon81 grant an fundraisin applications. Para 1.47 Inv&stm&nt policy and objectives including any social investment policy ado led Para 1.48 A description of the principal risks facin the chari Pard 1.46 Other
Structure, Governance and Management Description of chariws trusls.. Type of governing document {Irusl deed, Toyal cliarler) Para 1.25 The Districvs goveming documents are those of The Scout Association. They consist of a Royal Charter, which in tum gives authority to the Bye Laws of the Association and The Policy. Organisation and Rules of The Scout Association. The District is a trust established under its rules which are common to all Swuts. How is the charity constiluted? {e.g uniricoFporaled associdlion. CIO) Trustee seledion methods including details of any constitutional provisions &.g. election to post or name of any person or body enttued to appoint one or more trustees P*a 1.25 Pard 1.25 The Trustees are appointad in acrdance Wtth the Policy, Organisation and Rules of The Scout Association. Additlonal Inforniatlon (optional) You ma choose to include further statements vthere relèvant 8bout.' Policies and procedures The Policy, Organisation and Rules of the adopted for th& induction The Scout Association havo promsion for and trainin of trustees trustee induction and training of trustees The Scout Association is a federation of charities, wthin which the District sit5. Principal contacts are separate charities at group lev81 (below) and county level above Pwa 1.51 The charitys organisational structurè and any wder nalwork wth which the chari works Para 1.s1 Ralationship with any r81ated arties Para 1.51 Other
Reference and Administrative details Charit name other name the charit uses istered chari number Charitvs principal address North Devon District S(XJut Council 2)640 1 Tavam Mews High Street Torrington Devon. EX38 8HN Trustee name Office (If any) Dots8 actod rfnoi for whole year Name of person lor body) entFtl•d to apptiint Irusteg Ilf any) Norlh Devon DIstrt Scout Coun¢ll North Devon Distrlct S¢oul Council North Devon Distrfct Scout Councll John Chidgey Caroline chn[IV Chair SecTetary Treasur (from 2W09r2022} Tw8y W81118 Alison Homa North Devon 018Mct Scout Coundl Tho Scoul Association Jack Tighe Mark Etherfdg8 Steve Donohue North Devon Distrlct Scout Council The Scout Assoclation George Pa0r-c0ward Margaret Jarvls Matth9w Lavero)mbe 2210912022- 31103r2023 North Devon Di8tricl Scout Councll Stsve Donolwe (DC Nominallon North D&von Distrfct Scout Councll 22109I2022- 31102023 10 22109r2022- 31103r2023 Matt Cole 21101r2023- 31103r2023 Distrt Executfvg COMMte6 Ic(kopled Distsict Executive Commrtt88 Ico-OPt8dl District Exgculwe Committee IcNptedl North Dgvon Dlstrkt SLXlUt Council North Devon Dlslrkl Scout Council 12 13 Zoe Chance 21101r2023- 311W2023 Kevan RUneCe$ 21101r2023- 31103r2023 14 Martin Bray Caroline Corfld 01104r2022- 22109r222 15 16 17 Trea8urer 01104r2022- 2210912022 18 20 Corporate trustees- names of the directors at the date the report was approved
Dlrector nan Name of trustees holding tiue to property belonging to the tharity Trustee name Dates actsd If not for whole
Funds held as custodian trustees on behalf of others Description of the assets held in this ca aa Name and objects of the ch8rity on Ose behalf the assets ar8 held and how this falls wthin the custodian charit 's ob'ects Details of arrnngements for safe custody and S8gregation of such assets from the charity's own assets Addltlonal infornlation (optional) Names and addressos of advisers (Optional Infomiation) Type of Name Address advlsèr Name of chlef executive or namès of sonlor slaff mombers (Optlonal irfomiation) Exemptions from disclosure R88son for non-disclosurè of ke NA ersonnel details Other o tional information
Declarations Th8 trustees declare that thgy have approved the trustees, report above. Signgd on behalf of the charity's trustees Slgnature(s) Full name(s) Posttlon (eg Secretary, Chair, otc) Date