Annual Report 2023 Scouts East Sussex www.eastsussexscouts.org.uk ## **EAST SUSSEX COUNTY SCOUT COUNCIL** Registered Charity 291136 Bushy Wood Activity Centre Main Road, Hailsham BN27 3LZ Telephone 07907 119054 www.eastsussexscouts.org.uk ## **SCOUT ASSOCIATION REGISTRATION** Charity Number 00170; 1 April 1974 ## **PRESIDENT** Andrew Blackman, Lord Lieutenant of East Sussex TRUSTEE BOARD _Ex-officio_ Kathryn Frost Elaine Gausden Sharon Bishop Tony Richardson Gabriel Jones _Nominated_ Ray Tennant Stephen Dawson Mark Lloyd Andrew Smith County Chair County Lead County Secretary County Treasurer County Youth Lead BANKERS Barclays Bank plc High Street Lewes East Sussex BN7 2DF INDEPENDENT EXAMINER MR M CLARK 1 ## **Report from the County Chair** I am pleased to present the Annual report for the East Sussex Scout Council. Despite the continued challenging economic landscape, we are pleased to report that Scout Board maintained a stable financial position throughout the year. Our revenue sources remained consistent, and we successfully managed our expenses within the allocated budget. The prudent financial management ensured that we continued to support and invest in our core scouting programs and initiatives. Growth and Development: The County have part funded the introduction of a Local Growth officer, focused on membership growth initiatives. Squirrel Dreys are now in almost all districts and there are strong moves towards growth in areas of the county that need direct and detailed support from our Officers expertise for both young people and adult recruitment. Our Youth team also continues to grow with a Youth lead either in role or identified as being suitable in all Districts; this key team have come into 2024 with strong ideas and plans for youth engagement and shaping the youth focus in our County. Leadership Development: Recognising the importance of leadership skills, our training teams have continued the drive across our training programs and workshops for scout leaders. Specifically, the introduction of our health & safety team who have been working together with our District leads to review and refocus safety in the County supporting groups and districts with all health and safety matters. These initiatives aimed to equip our leaders with the necessary tools and knowledge to effectively guide and mentor our young people through exciting programs. International: The unprecedented challenges faced by our young people and adult volunteers at the World Scout Jamboree in the summer of 2023 were a matter of great concern for the Board of Trustees. However, the careful management of the situation by our County team and those at the Jamboree ensured our young people and adults were supported fully and we would like to extend our heartfelt thanks and gratitude to all those who navigated a very difficult situation. The Board continues to work closely with the County team on supporting all adults and young people on international trips and we look forward to more opportunities for this into 2024/25. Challenges and Mitigation: While we celebrated many achievements, as above we also faced challenges during the year. Our County can and will continue to swiftly adapt to any challenges with targeted support ensuring that our scouting experience remains accessible, engaging, and interactive. Transformation: We have already seen some changes adopted in the past few months and we remain working hard to prepare the county for transformation. These will see exciting new changes to the way we deliver scouting and how we welcome and develop new volunteers into our leadership and governance teams. Diversity and Inclusion: Recognising the importance of inclusivity, we aim to enhance diversity within our organisation. We will continue to implement initiatives that create a welcoming and supportive environment for members from diverse backgrounds, ensuring everyone feels valued and represented within East Sussex. Partnerships and Collaborations: We will continue to actively seek partnerships and collaborations with other counties, local businesses, educational institutions, and governmental bodies. These partnerships will provide our scouts with valuable learning experiences, resources, and opportunities to contribute to the community. Community Outreach: Across the County, our young people actively participated in community service projects and environmental initiatives, fostering a sense of social responsibility among our members, and leaving a positive impact on the community. In conclusion, the past year has been successful and rewarding. We have navigated through some uncertainty, adapted to changing circumstances, and continued to provide an excellent and meaningful scouting experience for our members. We extend our gratitude to all the dedicated volunteers, leaders, and supporters who have 2 contributed to our success. We look forward to the year ahead and remain committed to fulfilling our mission of giving every young person skills for life. Kathryn Frost ## **Chair Board of Trustees** ## **CENSUS OF MEMBERSHIP AS AT 31 JANUARY 2024** ||Squirrel
Scouts|Beaver
Scouts|Cub
Scouts|Scouts|Explorer
Scouts|Network
Scouts|Adults|**Total**
**2024**|Total
2023| |---|---|---|---|---|---|---|---|---|---| |Ashdown|41|235|262|223|82|5|211|**1,059**|1,087| |Brighton & Hove|-|203|351|308|87|2|200|**1,151**|1,432| |Eastbourne|39|200|277|249|99|27|327|**1,218**|1,189| |Hailsham &
Heathfield|-|114|145|134|48|-|152|**593**|559| |Hastings & Rye|57|212|307|208|85|4|232|**1,105**|996| |Lewes|2|83|108|116|36||129|**474**|435| |Seahaven|-|66|84|83|31|23|102|**389**|372| |Senlac|24|133|165|184|62|11|195|**774**|758| |County|||||||65|**65**|54| |**Total 2024**|**163**|**1,246**|**1,699**|**1,505**|**530**|**72**|**1,613**|**6,828**|| |Total 2023|91|1,243|1,762|1,532|513|143|1,598||6,882| ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The East Sussex County Scout Council is the electoral body which supports and encourages the development of Scouting within the County. The Scout County consists of eight autonomous Districts: Ashdown; Brighton & Hove; Eastbourne; Hailsham and Heathfield; Hastings and Rye; Lewes; Seahaven; and Senlac. The constitution of the Scout County is set out in the Policy, Organisation and Rules of the Scout Association. The County’s governing documents are those of The Scout Association. They consist 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 County is a trust established under its rules which are common to all Scouts. The function of the Trustee Board Committee is to: - support the County Lead in meeting the responsibilities of the appointment. - provide support for the Scout Districts and Scout Network within the County. 3 Members of the Trustee Board are appointed in accordance with Policy, Organisation and Rules (P.O.R.) of The Scout Association. The County Chair, County Lead, County Treasurer, County Secretary and the County Youth Lead are ex-officio members of the Executive Committee. Other members are elected or appointed at the Annual General Meeting of the County Scout Council. The Executive Committee may coopt members to fill casual vacancies. Trustees already have, from the appointments they have held, basic understanding of both Scouting generally and of how the County is organised and run. With effect from 1 January 2016 all new Trustees were required to become members of The Scout Association and undertake the Association’s training for Trustees. It is a duty of the Trustee Board to identify, review, and mitigate the major risks to which it believes the County is exposed. The main areas of concern remain the need to recruit sufficient volunteers to provide the requisite management and support of Scouting within the County; and the requirement to set and maintain high standards of health, safety, and protection of the environment. Risk Assessments are undertaken for all major County Activities in accordance with the recommendations and requirements of the Scout Association’s published document entitled “Policy, Organisation and Rules”. Regular risk assessments of the County’s activity centre are carried out and reported to its Management Committee. ## **OBJECTIVES** The aim of the Scout County, as part of the national Scout Association, is to help young people achieve their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens, and as members of their local, national, and international communities. The method of achieving this aim is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law, and guided by adult leadership. The Scout County's overall objective is to encourage the development of Scouting in East Sussex. It does this by supporting the County Lead and their team in ensuring that appropriate administrative and financial arrangements are in place to promote good practice in the Scout Districts and Groups. In particular, it provides all adult leader training free of charge at the point of delivery and organises certain activities which are not provided at a more local level. It publishes internal newsletters to keep adults informed of developments. Promoting good health and safety practices also remains a key activity. ## **PUBLIC BENEFIT STATEMENT** The trustees confirm that they have complied with the duty in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit (Charities and Public Benefit). The trustees believe that the benefits enjoyed by young people participating in Scouting activities, supported by East Sussex County Scout Council, meet the public benefit criteria of the Charities Act 2011, without distinction by reason of age, diversity or disability. ## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** The Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to: - select suitable accounting policies and apply them consistently. - make judgements and estimates that are reasonable and prudent. - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable organisation will continue in business. 4 The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable it to ensure that the financial statements comply with applicable laws and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Financial Review** The consolidated accounts for all County activities shows Income of £60,752 (2022 £61,063) with expenditure of £51,846 (2022 £64,094). This has left a surplus of £8,906 as compared with a deficit in 2022 of £3,031. The County has supported the group attending the World Scout Jamboree in South Korea by subsidising the cost of the event fees and by financing the expenses due to the issues with the event in South Korea and the enforced delay on the return journey. The County has also agreed to support Scouts attending Roverway 24. The trustees have a policy of retaining monies in the general fund to meet 9 months expenditure and to allow for any emergency assistance required by Scout Districts or Groups within the County. The reserves policy is reviewed annually. The general fund balance as of 31 December 2023 is £174,075 (2022 £163,188). 5 ## **Independent Examiner’s Report to the Trustees of East Sussex County Scout Council** I report to the trustees on my examination of the accounts of East Sussex County Scout Council (the Trust) for the year ended 31 December 2023. . ## **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - accounting records were not kept in respect of the Trust as required by section 130 of the Act; or - the accounts do not accord with those records; or - the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) 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 connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached. Mr M Clark 5 Kingsdown Avenue Bexhill on Sea East Sussex TN39 4EJ 29 June 2024 6 ## East Sussex County Scout Council Financial statements for the year ended 31 December 2023 |Note
**Incoming resources**
3
**Incoming resources from generated funds**
Voluntary income
Investment income
**Incoming resources from charitable**
**activities**
**_Total incoming resources_**
**Resources expended**
4- 6
**Costs of Generating Funds**
**Charitable activities**
**_Total resources expended_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
**Gross transfers between funds**
12.3
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Total funds brought forward**
**_Total funds carried forward_**|**Unrestricted**
**funds**
**Designated**
**funds**
**Total**
**£**
**£**
**£**
29,401
2,500
31,901
9,171
0
9,171
17,166
2,514
19,680
55,738
5,014
60,752
34,351
17,495
51,846
34,351
17,495
51,846
21,387
(12,481)
8,906
(10,500)
10,500
0
**10,887**
**(1,981)**
**8,906**
163,188
111,533
274,721
**174,075**
**109,552**
**283,627**
**2023**|**Unrestricted**
**funds**
**Designated**
**funds**
**Total**
**£**
**£**
**£**
29,401
2,500
31,901
9,171
0
9,171
17,166
2,514
19,680
55,738
5,014
60,752
34,351
17,495
51,846
34,351
17,495
51,846
21,387
(12,481)
8,906
(10,500)
10,500
0
**10,887**
**(1,981)**
**8,906**
163,188
111,533
274,721
**174,075**
**109,552**
**283,627**
**2023**|**Unrestricted**
**funds**
**Designated**
**funds**
**Total**
**£**
**£**
**£**
29,401
2,500
31,901
9,171
0
9,171
17,166
2,514
19,680
55,738
5,014
60,752
34,351
17,495
51,846
34,351
17,495
51,846
21,387
(12,481)
8,906
(10,500)
10,500
0
**10,887**
**(1,981)**
**8,906**
163,188
111,533
274,721
**174,075**
**109,552**
**283,627**
**2023**|**2022**
**Total**
**£**| |---|---|---|---|---| |||||39,845| |||||2,812| |||||18,406| |||||61,063| |||||| ||34,351|17,495|51,846|64,094| ||34,351|17,495|51,846|64,094| ||21,387|(12,481)|8,906|(3,031)| ||(10,500)|10,500|0|0| ||**10,887**|**(1,981)**|**8,906**|**(3,031)**| ||163,188|111,533|274,721|277,752| ||**174,075**|**109,552**|**283,627**|**274,721**| 7 ## Balance Sheet as at 31 December 2023 ||**31-Dec-23**|**31-Dec-23**|**31-Dec-23**|**31-Dec-22**| |---|---|---|---|---| |Note
**Current assets**
Stocks
7
Debtors
8
Cash at bank and in hand
9
**_Total current assets_**
**Creditors: amounts falling due within one**
**year**
10
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Net assets_**
**Funds of the Charity**
Unrestricted funds
12
Designated Funds
12
**_Total funds_**|**Unrestricted**
**funds**
**Designated**
**funds**
**Total**
**£**
**£**
**£**
818
-
818
11,017
- 11,017
171,297 109,552 280,849
**183,132 109,552 292,684**
9,057
- 9,057
**174,075 109,552 283,627**
**174,075 109,552 283,627**
**174,075 109,552 283,627**
174,075
- 174,075
- 109,552 109,552
**174,075 109,552 283,627**|||**Total**
**£**
1,045
17,295
295,594
**313,934**
39,213
**274,721**
**274,721**
**274,721**
163,188
111,533
**274,721**| ||**174,075**|**109,552**|**283,627**|**274,721**| |||||| **The financial statements were approved by the Trustees on 29 June 2024 and signed on their behalf by** **K Frost Chair** ## **A M Richardson, FCCA Treasurer** 8 ## **Notes to the accounts** ## **Note 1 Basis of preparation** ## **1.1 Basis of accounting** These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2015); - and with Accounting Standards - and with the Charities Act 2011. ## **Note 2 Accounting policies** ## **INCOMING RESOURCES** |**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:| |---|---| |**resources**|· the charity becomes entitled to the resources;| ||· the trustees are virtually certain they will receive the resources; and| ||· the monetary value can be measured with sufficient reliability.| |**Membership subscriptions**|Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in| ||the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents| ||before being paid out.| |**Incoming resources with related**|Where incoming resources have related expenditure (as with fundraising or contract income) the| |**expenditure**|incoming resources and related expenditure are reported gross in the SoFA.| |**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional entitlement to| ||the resources.| |**Tax reclaims on donations and**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which| |**gifts**|they relate.| |**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.| |**performance related grants**|| |**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount| ||actually realised.| ||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed| ||by the charity.| ||Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.| |**Donated services and facilities**|These are only included in incoming resources (with an equivalent amount 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.| |**Volunteer help**|The value of any voluntary help received is not included although the reliance placed on this vital| ||resource is referred to in the annual report.| |**Investment income**|This is included in the accounts when receivable.| |**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing| ||investments to market value at the end of the year.| |**EXPENDITURE AND LIABILITIES**|| |**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity| ||to pay out resources.| |**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service or| |**conditions**|output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has| ||provided the specified service or output.| |**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are no| |**performance conditions**|conditions to be met relating to the grant which remain in the control of the charity.| |**ASSETS**|| |**Tangible fixed assets for use by**|These are capitalised if they can be used for more than one year, and cost at least £1000. They are| |**charity**|valued at cost or a reasonable value on receipt.| |**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year end.| ||Other investment assets are included at trustees' best estimate of market value.| |**Stocks**|These are valued at the lower of cost or market value.| 9 ## **Notes to the accounts (continued)** **Note 3 Analysis of incoming resources** |**Investment income**
**Incoming resources from**
**charitable activities**
**Note 4 Analysis of**
**Charitable Activities**
**Voluntary income**|**Analysis**|**2023**
**2022**
**£**
**£**|**2023**
**2022**
**£**
**£**| |---|---|---|---| ||Membershipsubscriptions|211,906|212,450| ||Less: Membership subscriptions paid to National Scout
Headquarters|(182,505)|
(174,605)| ||Net membershipsubscriptions retained|29,401|37,845| ||Grants & Donations|2,500|2,000| |||**31,901**|**39,845**| ||||| ||Bank & Short term Investment Interest|9,171|2,812| ||**Total**|**9,171**|**2,812**| ||||| ||Youth Programme and activities|19,680|18,206| ||Adult Training|-|200| ||**Total **|**19,680**|**18,406**| ||**Analysis**|**2023**
**2022**
**£**
**£**|| ||Youth Programme and activities|31,242|51,196| ||Governance|239|162| ||Adult Training|5,794|4,047| ||Development of Scouting|5,605|1,118| ||CountyOffice|8,966|7,571| ||**Total **|**51,846**|**64,094**| ||||| ## **Note 5 Expenses** ## **5.1 Trustee expenses** |**5.1 Trustee expenses**||| |---|---|---| |Nature of the expenses
Total amount paid
**5.2 External Examiner Fees**
The total amount of payments or reimbursement of out-of-pocket expenses made to
Number of trustees who were paid expenses
The following fees were paid for the statutory external scrutiny of accounts and other|**2023**|**2022**| ||0|0| ||Travel|Travel| ||£0|£0| |||| ||~~**2023**~~
**£**|~~**2022**~~
**£**| ||0|0| 10 **Notes to the accounts (continued)** ## **Note 6 Paid employees** ## **6.1 Staff Costs** |**6.1 Staff Costs**||| |---|---|---| |Gross wages, salaries and
benefits in kind
**Total staff costs**
**6.2 Average number of full-time**
**equivalent employees in the year**|**2023**
**£**|**2022**
**£**| ||6,671|6,148| ||6,671|6,148| |||| ||**2023**
**Number**|**2022**
**Number**| ||1|1| No employee emoluments exceeded £60,000 during the year ## **Note 7 Stocks** |Activity Books & Badges
**Total**|**2023**
**£**|**2022**
**£**| |---|---|---| ||818|1,045| ||**818**|**1,045**| ## **Note 8 Debtors and prepayments** |**Analysis of debtors**
Trade debtors
Prepayments and accrued income
**Total **|||**27/02/2652**
**£**
-
-
**-**
**Amounts**| |---|---|---|---| ||**2023**
**£**|**2022**
**£**|| ||9,894|13,016|| ||1,123|4,279|| ||**11,017**|**17,295**|| ## **Note 9 Cash at bank and in hand** ## _**Analysis of deposits**_ |Bank Accounts
Investment Accounts
Cash in hand
**Total **|**2023**
**£**|**2022**
**£**| |---|---|---| ||25,824|40,374| ||255,000|255,186| ||25|34| ||**280,849**|**295,594**| 11 **Notes to the accounts (continued)** ## **Note 10 Creditors and accruals** |**Note 10 Creditors and accruals**||| |---|---|---| ||**Amounts falling due within one**
**year**|| ||**31/12/2023**
**£**|**31/12/2022**
**£**| |Trade creditors
Receipts in advance
Accruals and deferred income
**Total **|79|12| ||8,502|15,792| ||476|23,409| ||**9,057**|**39,213**| |||| ## **Note 11. Analysis of County Activities** |International Events
Beaver Scouts Events
County Office & General Stationery
Adult Training
Development Costs
Overland Hike
LEA Grant
Other Costs
Scout Events
Badges & D of E awards
Scout Active Support
Tune up
ACC Youth Involvement
Health & Safety
Governance
Squirrels
Membership Fees
Investment Interest
**Totals**|**Income**
**Expenditure**|**Income**
**Expenditure**| |---|---|---| ||3,014|9,629| ||9,625|9,005| ||-|8,966| ||-|5,794| ||-|5,605| ||4,124|3,993| ||2,000|2,260| |||2,104| ||1,345|1,269| ||1,472|1,265| ||600|603| ||-|469| |||329| |||249| ||-|239| |||67| ||29,401|-| ||9,171|-| ||**60,752**|**51,846**| |||| 12 ## **Notes to the accounts (continued)** **Note 12 Designated and restricted funds** ## **12.1 Funds held** ## **The charity held the following funds at the year end** ## **General Fund (GE); Designated Funds (D)** |**Fund Name**|**Type GE, D**|**Purpose and Restrictions**| |---|---|---| |International Reserve|D|To support Scouts taking part in international activities.| |LEA membership grants|D|Represents the value of grants received to support Scouting within the East
Sussex County Council area.| |Development Fund|D|To support future Development of Scoutingwithin East Sussex| ## **12.2 Movements of major funds** |**Fund names**|**Type GE, D**|**Fund balances**
**brought**
**forward**
**£**|
**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Fund balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---| |**General Fund**|**GE**|**163,188**|**55,738**|**(34,351)**|**(10,500)**|**174,075**| |||||||| |International Reserve|D|53,033|3,014|(9,630)|10,500|56,917| |Development Fund|D|52,000|-|(5,605)|-|46,395| |LEA membership grants|D|6,500|2,000|(2,260)|-|6,240| |**_sub total designated funds_**||**_111,533_**|**_5,014_**|**_(17,495)_**|**_10,500_**|**_109,552_**| |||||||| |**Total Funds**||**274,721**|**60,752**|**(51,846)**|
**-**|**283,627**| ## **12.3 Transfers between funds** |**From Fund(Name)**|**To Fund(Name)**|**Reason**|**Amount**| |---|---|---|---| |General Fund|International Reserve|To support future International activities|£10,500| 13