NORTH DEVON DisfRICT SCOUT COUNCIL
ACCOUNTS
for the Year Ended 31 Marth 2023
tharity Registration Number 290640

NORTH DEVON DISTRICT SCOUT COUNCIL
IrKlependentExarninew5' RepwttOtheTr￿Iee5
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 p￿edu￿ 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 ￿qUI￿d 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 cau*to believet:hat. in anymaterol re4w. the rÉ*uirema)ts:
to keep accounting record5 in accordance with s130of theAct.' and
to prepare acc(yJnts whith accord vthh the accounting reL￿S 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 p￿￿XI
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
241￿1
Total assets
378.681
Incorne Fund5
Resiricted fuj
Unre5tiicted fiJnds
37&681
378.681
,oni
In . La￿(C￿le
1010712025
Page13

l. A(courrtingPoli(ie5
lal Basis of Accounting
The financial statetnÈnts have bÈÈn prepa￿d undÈr thÈ histoital t05t torwÈntir)n and in actordants with thÈ
Statement of Recommended Pr*￿e 'kc¢xJntire arKI Rep)ffjng thribes I￿Rp 2(K>5Y, tssued in March 2(X)5.
applicable accountingstandardsand the Charities P£t2011.
Ibl thange of Accounting P￿1£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 EX￿nded
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 0farn￿nts PaKI to County/HQ
Group5 etc
Explorers
Prioryear adjustment- change in accounting poliLv
Net membership sU￿c￿ption5
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 tOthearT￿ts fortheyearendEd311t Mar(h 2023corrtln￿I
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 contin￿1
Expenses and fee5
Trustee expenses
Thetotal amount of paYrT￿nts orreImLwJ￿entof iyJt-ol-FNx*et 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￿ don*ed 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 totheaCco￿ts fortheparended31Jl Marth 2023 contin￿1
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

MOvem￿t ofFunds
Unrestricted
Funds
Balance
brought
forward
Incoming
rÈsourcÈs
Outgoing Transf￿5 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
Explo￿1$
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
s￿ul1ng 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
F￿a 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 0￿Slon81 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 ac￿rdance
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 DIstr￿t Scout Coun¢ll
North Devon Distrlct S¢oul Council
North Devon Distrfct Scout Councll
John Chidgey
Caroline ch￿n[IV
Chair
SecTetary
Treasu￿r (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 Pa￿0￿r-c0ward
Margaret Jarvls
Matth9w Lavero)mbe
2210912022- 31103r2023
North Devon Di8tricl Scout Councll
Stsve Donolwe (DC Nominallon
North D&von Distrfct Scout Councll
22109I2022- 3110￿2023
10
22109r2022- 31103r2023
Matt Cole
21101r2023- 31103r2023
Distr*t Executfvg COMM￿te6 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 RUneC￿e$
21101r2023- 31103r2023
14
Martin Bray
Caroline Corf*ld
01104r2022- 22109r2￿22
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