NORTH DEVON DISTRICT SCOUT COUNCIL AccouKrs fort￿ Year ETh*d 31 March 2024 Charity RegistratKX) NUm￿r North Devon District Scoutcouncil l ￿port on the accounts for the charity for the year erKled 31st March 2024. Respective Re5ponsibililies of Tru5tee5 and ExarnTr￿r5 The TtU5tee5 are re5tK>nSI￿e for the preparats.on of the acc(wts. The tru5tee5 consi(￿[ that an audit 15 not required for this year under Section 144121 of the Charitie5 Art 2011 (the 2011 Actl and that an Indepe￿Je￿L examination is ￿led. It ig my responsibility to.. Examine the accounts under section 145 of the 2011 *£t' Follow the procedures Laid down in the General Dir￿tr.0￿ given by the Charity Commission undei section 145151 Ibl of the 2011 Act- arml State whether particulai I￿atte￿ have to my attenti￿. Basis of Independent Examiners. Report My examination was carried out in accordatKe ￿th the General th"￿tIOnS given by the Charity Commissione￿. An examination includes a re￿eW of the accounting iecord5 kept by the charity aTvJ a cotnparison of the accounts presented with those record5. It a￿0 Includ￿ consideration ol any unusual iteffl5 or di5c105ures in the account5 and the seeking of explanations from you as trustees cmcerning s￿h matters. The Pr￿edureS undertaken do rN)t provide all the evidence that ¥KAJld be required in an a￿lt and. conse(pJently. we th) rk)t express an audit O￿nIOn on the wew given bythe accwnts. Independent Examiners. Statement In CThThnect￿n my examinati(A), ￿ matter has come ￿ rny attentKM: which gives me reasonable cause to that, in any nwterial resw, req￿reMen to keep accounting record5 in accordance wth 5130 01 the kt: arKI to prepare account5 which accord Mth the aCco￿tIng records and to cornply ￿th the accounting requirernents of the 2011 Act have not teen n￿t., or to which, in myopinion, attention shNJld t* dra￿ in order to enaNe a protm u￿rstan(￿ng of t account5 to be reached. Smarter Accounting 10th July 2025 Pdgell North Devon District ￿(￿t CwtKiI Summary Receipts and Pa￿ Account for ￿ar ended 31 I•Arch 2￿4 2024 Z023 Total i￿OMing reswrces 105,263 92,132 Total rffources expended 96,041 71,569 SurplLts Ildelicitl for the financial period 9212 20,563 Other recognised gainslllos5e51 Gain5 and105se5 on revaluation of tangible as5et5 117.412 Funds at the start of the peri(Kl 399.244 378,681 Funds at the end of the perirm 525,878 399,244 There were no gains or losses other than the nK>vement in funds for the The charity 15 tK)t lia￿e to tax on its net itThirE. The note5 on pages 4t0 8form an integral partof these accLxJnts. Page12 Awets ￿ Lthilitsa5at31 11a￿1 2024 2023 T￿4th1e fu£d Assets 187.588 CwreTrt Assrts Cash at bank arHJ li 85,QXKI 135,878 525.878 141.656 242,181 Total assets 525.878 399.244 ItK¢)me F Restrtcted fth 525,878 399,244 525.878 399244 The FIrta￿la1 ststements ￿ apwoveil Tnstees on aml sT￿d Lyt tw l￿alf m. LOQ, (l￿)he P£A TrtGfue 10107 liQi Pag¢13 Note5 to the accounts for the star ended 31 March 2ffL4 l Accounting Policies lal Basls of A¢¢ountl The financial 5tatement5 have been prepared under the histotKal cost COnvent￿n and in accordance Mth the StateTnent of Recommended Practice 'Accounting and Reporting by Charities ISORP 21)051', Igsued In March 2005, applicable accounting standard5 aTrJ the Charitie5 kt 2011. Ibl Incoming Resources Income from charitable activities irKILkle5 irKome recogni5ed cffl receipt of the settlement. Icl Resources Expended All expenditure 15 recognised once payment 15 made. AJI costs are allocated to the applicable expenditure headingthat aggregate 5imilarc05t5 to thatcategory. Governan￿ costs G0veMan￿ costs indude costs ofthe p￿parat￿)n and examination ofthe statutoryaccounts, the costsof Trustee meÈtingsand thetostof anylegal adv￿ totho trustÈoon g0veMan￿Of constitutional matters. Idl Investments Investrnents quoted on a recognised Stock exchange are valued at tnarket Ydlue at the year end. Other investment assets are included at tr￿tee$ best estima￿ of mar*et value. P￿ige14 Notes to the ￿OUnts for the year ended 31 March 2024 2024 2023 Analysis of incoming resource5 Membership subsCriPticM)s: Net of amounts paid to CountylHQ Groups etc Explorers Net membership subsCript￿n5 12,452 3,144 15.596 42,193 2,430 44,623 Donations & Grants received District Funds Campsite Gangskjw Explorers 10,977 1,452 129 6.587 834 1,307 1,￿5 19,145 Fundraising incoTh District Fund5 Campsite kout SIK)P Gang5how Explorers 793 432 17 674 16 1,4 1,411 In￿tment Income District Funds Camp51te GangS￿W Explorer5 567 45 203 71 36 1,935 IKoming resources fr(Nn charttable acti*ities District Funds Campsite Gangshow ExplO￿r$ 27,559 19,414 14.465 5,467 15,581 12,107 7,829 2,154 66,WJ5 37,671 Page15 Ot￿r InC(hnI￿ resources 'strirt FurKt cam￿lte Gangshow Expiorets 232 23 150 3,027 232 3,2LIJ Analysis of resources expended Fundraising costs Strirt FuThI5 Scout Skjp Campsite Gangshow Explorers 2.231 310 2,231 310 Charitable acti￿tieS Youth progratnme & adult 5UPPOrt strict Funds Campsite - runniry cos Gang5how Explorer5 34,676 24,282 14,*15 11,702 17,656 22,154 5,591 8,411 Administrati￿ etc.. strict FU￿ Carnpyte Scout StrK)P Gangshow 797 1,920 2,174 1,834 517 Explorers Other expenditure- Distnct FurKb Camp Site Gangshow ExpLorer5 Target CLub Network 3,697 3,429 89.283 65,755 Page16 Governance c05t5 IndeFe￿￿nt Examination fee5 Grant5 & tlonation5 "strirt Funds Garoshow Explorer5 1,187. 1.187 Equipment Purchases Distrirt Funds Campsite Ga￿ShoW Explorers 670 1.057 1,727 3.477 Page17 Notes to the accounts for year eThJed 31 March 2024 ¢￿tin Expense5 and lee5 Trustee expenses The total amount ol payments or reimbursement of out-of-pc(ket expense5 made to trustee5 or to third patties for eypen5e5 iTKurred iry ttU5tee5 was as fdioKs: 2024 2023 Total amount kKJid Number of trustees who We￿ paid eynses £1,512 £1,191 Nature of expen5e5:. Travel, printing & equip￿￿nt eXpEr￿ Tangible fixed assets The land and i￿lIding$ We￿ valued by an itWJe￿ndent valuer utNjen￿d Wright Chartered 5urveyotS at a market value of £275,000 In 2023. The Land was acquired for £17,(KK) lapprox.l. An Elliott wrtable cla551Wtn wa5 knndly (knated in 2012113 by We5terD Power Di5ttibution for use at the D￿trict Campslte. It ha5 been valLEd by the Trustees at the estimated yn market price of £30,(XK) for a Similar building. Page18 North Devon District Scout crm1￿1[ Note5 to the a¢¢ounts forthe year ended 31 Mar¢h 1014 ¢onUnued 2024 2023 Short Term Investment5 Virgin lknney Hampshire Trust Bank 85,LYXJ 85,m) Cash at bank and in hand 2024 2023 Current counts Cash hand counts District Funds Scout Shop Campsite GangS￿)W Explorers Other 1.639 91,948 2,697 6,827 30,653 1,259 1,335 11,169 6,168 1,104 9,292 4.891 73.118 1,820 141,656 Total for the current £135,878 P￿ige19 North De¥tsn Distrirt ￿￿tt¢ll Notsstothe acctyjnts lor th8>*ar ended 31 March 2024 continu•J vement of Funds Unrestrirted Funds Balance Incorning Outgoing Transfers A￿￿tr￿S brought resources reswrces forward Gainsl IL05sesl Balance Carried Forward Land & Building5 187,588 117,412 305,0￿) "strict Funds 165,473 52,876 138,9431 9,030 188,436 Scout Shop 2,697 793 12.2311 1,259 Campsite 7,719 21,143 126.2021 3,630 Gangshow 30,652 15,229 115,4221 110,(KKJI 20,459 Expioret5 5,115 15,222 113,2431 7,094 399,244 105,263 196,0411 117,412 525,878 Transartions with related parties No remuneration was paid to any of the N>r *tre there any other ￿lated party transactions of a rnaterial nature. P￿ige 110 CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From 01 April 2023 To 31 March 2024 Charily name: North Devon District Scout Council Charily regislration number: 290640 Objectives and Activities SORP ￿f￿nce Summary of the purposes of the charity as set out in ils governing document Para1_17 Scouting exists to actively engage and support young people in their personal development, empowering them lo make a silive contribulion to sociel Scouting exists lo actively engage and support young people in their personal development, empowering them to make a positive contribution to sociely. Summary of the main aclivities in relation to Ihose purposes for the public benefil. in particular, the activities, projects or services identilied in the accounts. Statement confimiing whether the Iruslees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.17 arKI 1.19 Para1.18 The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. Addltlonal Informallon (Opllonal) You ma choose to include lurther statements where relevant about.. SORP relererLCÈ Polic on ranl makin Policy on social investment including program related investment Contribution made by volunteers Olher Para 1.38 Para 1.38 Para 1.38 Achievements and Performance SORP reference Maintained and developed the provision of Scouling across North Devon by investing in equipment, activilies, events, and camps along with offering volunteer support. Enabled Ihe developmenl of key skills for life for the young people and adult member. Summary of the main achievemenls of the charity, identifying the difference the charity's work has made to the circumstances ol its beneficiaries and any wider benefils to society as a whole. Pao1.2 Additional inlormalion (Oplional) You may choose lo include lurther statements where relevant about.. Achievements against objectives set Para 1.41 Performance of fundraising activities againsl objectives sel Investmeni performan ainst ob-ectives Other Para 1.41 Para 1.41 Financial Review Review of the charity's financial position at Ihe end of the period Pao 1.21 The trustees consider thal the charily rernains in a sound financial position based on our receipts and payments accounts that have been independently examined. Our income has mel our operational outgoings, with additional capital and development expenditure made against our reserves in line wilh our charitable ur ose. The District's policy on reseNes is lo hold sufficient resources to continue the charitable activities of the district should income and lundraisin activities fall short. The Dislrict Trustee Board considers Ihat the district should hold a sum equivalent to 24 monlhs runnin costs, circa £85,000. NA Statemenl explaining the policy for holding reseNes stating why they are held Para 1.22 Amount of reserves held Para 1.22 Reasons for holding zero reserves Details of fund malerially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.T2 Para 1.24 NA Para 1.Z3 NA Additional Informallon (Opllonal) You ma choose lo include lurther staternerrts where relevant about.. Principal sources of funds are the annual membership fee and occasional grant applications. The charity s principal sources of funds lincluding an fundraisin Para 1.47 Investment policy and objectives including any social investment policy ado ted Para 1.46 A description of the principal risks facin the charil Para 1.46 Olher Structure, Governance and Management Description of charity's trusts.. Type of governing document PaTa 1.25 The Districfs governing documents are those of The Scout Association. They consisl of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The District is a trust established under ils rules which are common to all Scouts. How is the charily constiluted? Para 1.25 irated Trustee selection methods including details of any constitutional provisions e.g. election lo post or name of any person or body entitled to appoint one or more trustees Para 1.25 The Trustees are appointed in accordance with the Policy, Organisalion and Rules of The Scout Association. Additional information (optional) You ma choose to include further statements where relevant about-. The Policy, Organisalion and Rules of the The Scout Association have provision for tnjstee induction and training ot trustees Policies and prO￿dureS adopted for the induction and trainin of trustees Para 1.51 The Scout Association is a federation of charilies, within which the District sits. Principal contacts are separate charilies at group level Ibelowl and county level The charity's organisalional structure and any wider network with which the chari works Para 1.51 Relationship with any related arties Para 1.51 Olher Reference and Administrative details Chari name Other name the chari uses istered charil number Charity's principal address North Devon Dislrict Scout Council 290640 4 Heppenslall Road Barnstaple Devon, EX32 7AX Trustee name Offiee lif any) Dates acted if not for whole year 1%07120T3- 3110312024 Name of person lor body} entitled to appoint trustee lif any) North Devon District Scout Council Daniel Smith Chair Ilrom 13107120￿) Secretary Caroline Channing Tracey Walli5 Alison Homa North Devon District Scout Council Treasurer North Devon District Scout Council North Devon District Scout Gouncil Jack Tighe Marf( Etheridge The Scoul Association North Devon District Scoul Council Steve Donohue Thè Scout Association George Paviour-coward Margaret Jarvis North Devon District Scout Council 01104120>J- 1310712023 Steve Donohue IDC Norllinationl 10 Matthew Lavercombe North Devon District Scout Council Matt Cole North Devon District Scout Council 12 Phil Glad￿n 13107r2023- 3110312024 North Devon Distriet Seout Council 13 Kevan Runeckles District Executive Committee Ico-optedl North Devon District Scout Council 14 John Chidgey Chair 01104120¥J- 1310712023 15 16 17 18 19 20 Corporate trustees - names of the directors at the date the report was approved Director name Name of trustees holding title to propety belonging to the charity Tru$t8è name Datès act￿ 11 not for who ar Funds held as custodian trustees on behalf of others Description of the assets NA held in this ca acit Name and objects ol the charity on whose beha￿ the assets are held and how this falls within the custodian chari 's ob'ecls Details ol arrangements for safe custody and segregation of such assets from the charity's own assets NA NA Additional informalion (Oplional) Names and addresses of advisers (Optional inforrnation) Type of Name Address adviser Name of ¢hiel executive or names of senior slatt members (Optional information) Exemptions from disclosure Reason for non-disclosure ol ke NA rsonnel details Other o lional information Declarations Th• trusl••s d•clare thit th•y hav• appiov•d th• trust••s' r•port al￿¥•. Slqned on b•hall of th• eharlty's Irust••s SignatUf•(sl Full nam•(g) Posltton1•9 S•cr•tary, Chair. etc) Daniel Smith Matthew Lavercomt Chair Treasurer D4t• 29 1 li liot