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2024-12-31-accounts

Charity Registration No 300480

Bedfordshire County Scout Council

Financial statements for the year ended 31 December 2024

Bedfordshire County Scout Council

Contents

Administrative Details 3
County Membership 4
Charity information 5
Role of Honour 6-8
Trustees’ report 9-16
Independent Examiner’s report 17
Statement of financial activities 18
Balance sheet 19
Statement of cash flows 20
Notes to the financial statements 21-31

Bedfordshire County Scout Council

Administrative Details

Charity Registration No: 300480

PRINCIPAL ADDRESS: County Office The Leslie Sell County Scout Activity Centre Molivers Lane Bromham Bedfordshire MK43 8LD Telephone: 01234 826079 E-mail: bedscouts@btconnect.com Web site: www.bedfordshirescouts.org.uk INDEPENDENT EXAMINER: Louise Tunley FCA CTA DChA 19 Goldington Road Bedford MK40 3JY PRINCIPAL BANKER: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ SCOUT ASSOCIATION The Scout Association MEMBERSHIP Gilwell Park The Bedfordshire County Scout Chingford Council is registered with London The Scout Association E4 7QW (No 101)

County Vice Presidents

Robert Lovesey Esq JP DL

George T Plenderleath Esq DL LL.B (died 4 November 2024)

Kenneth J Wells Esq

Incorporated by Royal Charter

THE BEDFORDSHIRE COUNTY SCOUT COUNCIL Registered Charity No 300480 COUNTY MEMBERSHIP As at 31 January 2025

As at 31 January 2025
Section Bedford &
Ouse Valley		 Biggleswade Dunstable Falkes Icknield Leighton
Linslade		 County Total 2025 Total 2024 Total 2023
Squirrels 32 107 18 15 50 0 0 222 185 82
Beavers 273 465 145 92 179 146 0 1300 1344 1430
Cub Scouts 347 548 180 121 229 197 0 1622 1687 1638
Scouts 309 455 177 79 254 189 0 1463 1456 1432
Explorer Scouts 58 149 77 10 82 60 0 436 408 389
Scout Network 3 2 0 4 0 1 0 10 19 60
Total Youth
1022
1726
597
321
794
593
0
5053
5099
5031
Active Support Roles 0 51 71
Leadership Roles 183 338 94 76 170 109 0 970 942 914
Management Roles 12 16 9 5 12 7 5 66 69 76
Support Roles 8 37 11 7 24 14 24 125 147 119
Governance Roles 67 79 44 30 47 63 4 333 341 362
Young Leaders 35 75 39 12 45 19 0 225 192 139
Total Adults (excluding young leaders)
270
470
158
118
253
193
33
1494
1550
1542
Total District
1292
2196
755
439
1047
786
33
6547
6649
6573

-4-

Bedfordshire County Scout Council

Charity information

Charity Registration No: 300480

County Office, The Leslie Sell County Scout Activity & Training Centre Molivers Lane, Bromham, Bedfordshire MK43 8LD

Names of the Charity Trustees who manage the Charity:

Trustee Name Main Scouting
Appointment		 Dates acted if not for
whole year		 Method of Appointment
Stuart Andrews County Trustee 29 November 2023 to
12 June 2024		 Co-opted by Trustee Board
12 June 2024 to
26 February2026		 Elected to 2 Year Term at 2024 AGM
ActingCountyChair From 26 February2025 Co-opted byTrustee Board
Ian Brown County Secretary Until 12 June 2024 Elected to 1 Year Term at 2023 AGM
Stewart Cowling County Treasurer From 12 June 2024 Elected to 3 Year Term at 2024 AGM
Connor Gibbs County Trustee From 12 June 2024 Elected to 1 Year Term at 2024 AGM
Andrew Goddon County Volunteering
Development Team Leader		 Elected to 1 Year Term at 2023 AGM\
Elected to 3 Year Term at 2024 AGM
Paul Harley County Trustee From 12 June 2024 Elected to 3 Year Term at 2024 AGM
David Heard LSAC Chairman Elected to 1 Year Term at 2023 AGM
Elected to 2 Year Term at 2024 AGM
Charlotte Jackson Assistant Cub Scout Leader Until 12 June 2024 Nominated by County Commissioner for
a 1year term at 2023 AGM
Megan McShane CountyYouth Lead From 26 February2025 Ex Officio
Robert Pullinger County Chair Until 12 June 2024 Nominated by County Commissioner for
a 1year term at 2023 AGM
12 June 2024 to
8 February2025		 Elected to 3 Year Term at 2024 AGM
CountyLead Volunteer From 8 February2025 Ex Officio
Ben Summerfield District Lead Volunteer
(Icknield(Luton))		 Until 12 June 2024 Elected to 1 Year Term at 2023 AGM
Martin Wesley CountyCommissioner Until 13 January2024 Ex Officio

Bedfordshire County Scout Council

Role of Honour

For the year ended 31 December 2024

Role of Honour 2024 Awards

Silver Wolf

David Bridges Nicky Taylor

Biggleswade & District Icknield (Luton)

Bar to the Silver Acorn

Teresa Julie Loughbrough

Icknield (Luton)

Silver Acorn

Andrew Martyn Harris James Hinkins Jean Mitchell John Worthington Maureen Ann Fairweather Philip Ian Jeffrey Reginald Steven Palmer

Biggleswade & District Icknield (Luton) Icknield (Luton) Icknield (Luton) Biggleswade & District Icknield (Luton) Biggleswade & District

Bar to the Award for Merit

Gillian Mary Merrick

Icknield (Luton)

Award for Merit

Daniel Christopher Green Graham Neal Brown Kate Nippard Rebecca Grace Maher Scott Edward Roberts Callum Pollard Caroline Ann Constantine Craig Stuart Allensby David Christopher Gibson Helen Charters Joanna Davey Kristian Nickolai Brooks-Buckingham Malcolm George Henrick Plaats Matthew John Harris Nicholas David Porter Rachel Moore Sandra Blake

Icknield (Luton) Icknield (Luton) Icknield (Luton) Icknield (Luton) Icknield (Luton) Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable Dunstable

Bedfordshire County Scout Council

Role of Honour

For the year ended 31 December 2024

Role of Honour 2024 Awards

Award for Merit (continued)

Sarah Louise Carey Dunstable Stephen Mark Coleman Dunstable William John Evans Dunstable Christopher John Elwood Biggleswade & District Christopher Michael George Biggleswade & District Joanne Smith Biggleswade & District Karen Chambers Biggleswade & District Lee Alan Springett Biggleswade & District Paul Andrew Bevis Biggleswade & District Paulette Rhiannan Reid Biggleswade & District Richard David Asbury Biggleswade & District Richard Lewis Davies Biggleswade & District Susan Marion George Biggleswade & District

Chief Scout’s Commendation for Good Service

Matthew Brian Harris Biggleswade & District Antony Durrant Dunstable Ben Jon Charters Dunstable Carol Elizabeth Carey Dunstable Charlotte Ann Jackson Dunstable Christopher David Sweetman Dunstable Christopher John Carey Dunstable Dan Brooks Dunstable Edward Allan Waymark Dunstable Harry Callum Shelley Dunstable Heather Julie Stevens Dunstable Helen Jeeves Dunstable Ian Crosby Dunstable James Grant Palmer Dunstable James Peter Owen Dunstable Jane Hicks Dunstable Jason Stephen Simpson Dunstable Joanne Lisa Crosby Dunstable Katherine Jane Colomb Dunstable Kieran Anthony Grimes Dunstable Kirstin Williamson Dunstable Liam George Thingsaker Dunstable Linda Doris Rooney Dunstable Mark Puddephatt Dunstable

Bedfordshire County Scout Council

Role of Honour

For the year ended 31 December 2024

Role of Honour 2024 Awards

Chief Scout’s Commendation for Good Service (continued)

Matthew James Arnold Dunstable
Michael Vincent Morland Dunstable
Paul Mark Jessop Dunstable
Pauline Ann Lawless Dunstable
Pheroze Bulsara Dunstable
Rachel Sayer Dunstable
Rhyannan Joyce Winter Dunstable
Richard Paul Fisher Dunstable
Rob Cutler Dunstable
Ross Allen Dunstable
Roxanne Christina Smith Dunstable
Sarah Jane Rooney Dunstable
Stephen Paul Clarke Dunstable
Stuart Bryan Wright Dunstable
Susan Elizabeth Gibson Dunstable
Vicky Louise Williams Dunstable
Andrew Michael Conran Icknield (Luton)
Christopher Wells Icknield (Luton)
David Lee Jonathan Pike Icknield (Luton)
Gareth Phillips Icknield (Luton)
Harry Ian Matthews Icknield (Luton)
Rhys Lewis Icknield (Luton)
Sandra Rawstorne Icknield (Luton)
Wendy Sarah Wilmer Icknield (Luton)
Andrew David Helden Leighton-Linslade
Stephen Frances Anderson Leighton-Linslade

Bedfordshire County Scout Council

Trustees’ report For the year ended 31 December 2024

The members of the County Trustee Board (The Trustees of Bedfordshire County Scout Council) present their report, Statement of Financial Activities, Balance sheet and Statement of Cash Flows for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.

Structure, Governance and Management

Governance

The Charity’s governing document is the Royal Charter granted by King George V to the “Boy Scouts Association” on 16 December 1911. Its name has since been changed to the “Scout Association”. This Charter has been supplemented by further Charters granted by King George VI and Queen Elizabeth II. These Charters give authority to the Bye Laws of the Association, which are approved by His Majesty’s Privy Council. The Bye Laws, in turn, authorise the making of rules for the regulation of the Association’s affairs and thereby give authority for the Rules known as “Policy, Organisation and Rules” which are located at www.scouts.org.uk/por.

The Bedfordshire County Scout Council was registered in 1962 as an educational Charity.

The Charity is aware of the Code of Governance for the Voluntary and Community Sector and its six key principles and will continue to critically review its approach to governance and assess how effective it is against these principles in 2025.

Structure

This report and accounts cover the activities directly controlled by Bedfordshire County Scout Council which is an autonomous organisation admitting people to membership subject to the policy and rules of The Scout Association. The activities of the Scout Districts and Groups in Bedfordshire are not reflected in the report and accounts. These bodies are autonomous charities affiliated to Bedfordshire County Scout Council that together form Scouting in Bedfordshire.

Bedfordshire Scouts are led by the County Lead Volunteer and County Leadership Team, supported by the Trustee Board. They are accountable to the Bedfordshire County Scout Council for the satisfactory running of Scouting in Bedfordshire.

Management

The County Trustee Board is a team of volunteers who work together, as charity Trustees, to make sure Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance and assurance, working to ensure that the County is meeting the Scout Association’s overall aims and strategic goals.

Effective Trustee support helps other volunteers run the Scout programme that gives young people skills for life.

The County Trustee Board is appointed in accordance with Policy, Organisation, and Rules of the Scout Association.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2024

Management (Continued)

The County Trustee Board may create sub-teams it deems necessary to support its governance function. Currently, the Trustee Board Has one sub-team, the Leslie Sell Activity Centre (LSAC) Management Committee, responsible for the management, development and running of the centre, within the authority delegated to it from the Trustee Board. The LSAC Management Committee met regularly in 2024.

Organisation

The County is led by the County Lead Volunteer and he is assisted and supported by:

Appointment of Trustees

Trustees are appointed in accordance with the “Policy, Organisation & Rules” of The Scout Association. Trustees and newly appointed Trustees will be required to complete relevant online learning within six months of appointment, including Safety & Safeguarding (within 30 days), Being a Trustee in Scouts, Data Protection in Scouts, Who We are and What We Do and Creating Inclusion.

Risk Management

The Trustees have a risk management strategy which includes:

Risk assessments have been completed for all activities and facilities at the Activity Centre and are now available on the website. These are reviewed quarterly. When unacceptable risks are identified actions are taken on an on-going basis to mitigate them. Every three years the activity centre trees are required to be independently reviewed. The Site Manager conducts physical inspections on an on-going basis and in particular after high winds. A key element in the management of financial risk is the regular review of the adequacy of insurance coverage and investment and reserves policies by the Trustees.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2024

Objectives and Activities

Our Purpose

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

Our values

As Scouts we are guided by these values:

Our Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

The Charity Trustees have a duty to report on their public benefit in their Annual Report. We have assessed our aims, activities, and charitable objectives which are:

“Scouting exists to actively engage and support young people in their personal development empowering them to make a positive contribution to society.”

We believe we have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship or community development.

Bedfordshire County Scout Council

Trustees’ report For the year ended 31 December 2024

________________

Achievements and performance

Leadership & Volunteering

Campsites

Growth

Publicity & Events

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2024

Plans for future periods

The Scout Association “Skills for Life”

This is the five year plan for the Scout Association.

Our vision

By 2025 we will have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme.

We will be growing, more inclusive, shaped by young people and making a bigger impact in our communities.

Our objectives

In 2016 we asked volunteers what should be prioritised in the next strategic plan and the majority of volunteers said we should keep working towards the same four strategic objectives.

What does this mean for Bedfordshire County Scout Council?

Growth – We have incorporated the information received from Districts to create the County Development Plan to achieve our growth goals and support Districts.

Inclusivity – We will support development work to ensure that Scouting is reaching all sectors of our community.

Youth shaped – Ensure that young people are at the heart of our strategies and represented on key committees.

Community Impact – The County is providing resources through new marketing materials and the Grants Board to enable new projects which might otherwise not have gone ahead or have been more poorly resourced to have greater positive community impact. This, together with the continued running of and improvement to the Leslie Sell Activity Centre, offers valuable opportunities to the community.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2024

Financial Review

Statement of Financial Activities

The overall result for the year was a deficit of £(10,502) (2023: deficit of £1,210).

Total unrestricted income amounts to £191,133 (2023: £315,682) which is lower than 2023 because of the Jamboreee income being recognised in 2023. Unrestricted income from charitable activities in the year is £182,141 (2023: £313,482). Voluntary income from donation and legacies was £29,802 (2023: £3,240), £5,063 of which was unrestricted and £24,739 was restricted (2023: £740 of which was unrestricted and £2,500 was restricted).

Total unrestricted expenditure is £214,664 (2023: £319,392) and total restricted expenditure is £11,710 (2023: £nil).

Balance Sheet

There was capital expenditure of £15,802 on tangible fixed assets in the year (2023: £nil). Fixed assets now stand at a net book value of £579,533 at the year end (2023: £587,565).

Fund balances

At the end of the year the Charity had £768,472 of unrestricted funds (2023: £792,003) and £15,529 of restricted funds which will be spent in 2025 (2023: £2,500). £309,445 of the unrestricted fund is nondesignated and used to support County-wide activities. £458,562 is designated to support the Leslie Sell County Scout Activity & Training Centre with a further £465 designated to support the County’s Network.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2024

Reserves policy

The policy has been established to protect the Charity and its charitable programme by providing time to adjust to changing financial circumstances. It also provides parameters for future budgeting and strategic plans and contributes towards decision making.

The Charity’s reserves policy establishes an appropriate target range for the level of general reserves. The range is based on a risk assessment of the probability and likely impact on the Charity’s activities that might be caused by a decline in income, an inability to meet financial obligations, or an inability to reduce expenditure in the immediate short term. The policy ensures a balance between spending the maximum amount of income raised as soon as possible after receipt, while maintaining the appropriate level of reserves to ensure uninterrupted operation. The policy and target range will be reviewed annually to reassess the risks and reflect changes in the Charity’s income, financial obligations and expenditure.

The charity’s reserves policy is to hold 12 months’ running costs in reserves in order to ensure uninterrupted operation during a time of adjustment. This equates to approximately £165,000 of unrestricted free reserves. At the end of December 2024 the total free reserves after deducting tangible fixed assets amounted to £188,939 (2023: £204,438). Total reserves include designated funds of £459,027 (2023: £515,971). Free reserves represent approximately 14 months (2023: 14) of the Charity’s unrestricted resources expended which is approximately £23,000 more than the upper level of the range.

Investment policy

The Trustees have a policy of investing some surplus funds to provide for inflation proofing, income and growth using a mixture of indexed linked government bonds, investment grade corporate bonds and selected mutual funds as a medium to longer term investment. Other surplus funds are invested in short-term deposits. All investments can be readily realised in the event the Charity needs to react quickly to various situations and emergencies.

These funds are restricted to investments in companies not involved in alcohol, tobacco, armaments, gambling or the pornography or sex-related industry.

The policy is reviewed annually.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2024

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Systems of internal control are designed to provide reasonable, but not absolute, assurance against material mismanagement or loss. They include:

Approved by the Trustees on 10 June 2025 and signed on their behalf by:

Stuart Andrews Trustee, Acting Chair County Trustee Board

Independent Examiner’s report to the Trustees of Bedfordshire County Scout Council

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 18 to 31.

Respective responsibilities of trustees and examiner

The charity’s trustees 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 charity’s accounts carried out under section 145 of the 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

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. We understand this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

Except for the matter referred to above, 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 in order to enable a proper understanding of the accounts to be reached.

Louise Tunley FCA CTA DChA (ICAEW, Chartered Accountant)

19 Goldington Road, Bedford, MK40 3JY

Date: 10 June 2025

Bedfordshire County Scout Council

Statement of financial activities

(including Income and Expenditure Account) For the year ended 31 December 2024

Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2024		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2024		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2024		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2024		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2024		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2024
_______________
2024 2024 2024 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Notes £ £ £ £
Income and endowments from:
Donations and legacies 5,063 24,739 29,802 3,240
Charitable activities 182,141 - 182,141 313,482
Investment income 3,929 - 3,929 1,460
───── ───── ───── ─────
Total income 2 191,133 24,739 215,872 318,182
───── ───── ───── ─────
Expenditure on:
Charitable activities 214,664 11,710 226,374 319,392
───── ───── ───── ─────
Total expenditure 3 214,664 11,710 226,374 319,392
───── ───── ───── ─────
───── ───── ───── ─────
Net income (23,531) 13,029 (10,502) (1,210)
───── ───── ───── ─────
Transfers between funds - - - -
Net movement in funds for the year (23,531) 13,029 (10,502) (1,210)
Reconciliation of funds:
Total funds brought forward 792,003 2,500 794,503 795,713
───── ───── ───── ─────
Total funds carried forward 12, 13, 14 768,472 15,529 784,001 794,503
═════ ═════ ═════ ═════

All operations are continuing operations.

The notes on pages 21 to 31 form part of these financial statements.

Bedfordshire County Scout Council

Balance sheet

As at 31 December 2024

Balance sheet
As at 31 December 2024		 Balance sheet
As at 31 December 2024		 Balance sheet
As at 31 December 2024		 Balance sheet
As at 31 December 2024
_____________
Notes 2024 2023
£ £
Fixed assets:
Tangible fixed assets 6 579,533 587,565
───── ─────
Total fixed assets 579,533 587,565
───── ─────
Current assets:
Stocks 7 704 1,575
Debtors 8 8,041 6,030
Cash at bank and in hand 9 210,169 210,418
───── ─────
Total current assets 218,914 218,023
───── ─────
Liabilities:
Creditors: amounts falling due 10 (14,446) (11,085)
within one year ───── ─────
Net current assets 204,468 206,938
Total assets less current liabilities 784,001 794,503
───── ─────
Net assets 784,001 794,503
═════ ═════
The funds of the charity:
Unrestricted funds 12 768,472 792,003
Restricted funds 13 15,529 2,500
───── ─────
Total charity funds 14 784,001 794,503
═════ ═════

The notes on pages 21 to 31 form part of these financial statements.

The financial statements were approved by the trustees on 10 June 2025

And signed on their behalf by

Stuart Andrews Trustee, Acting Chair County Trustee Board

Bedfordshire County Scout Council

Statement of cash flows

For the year ended 31 December 2024

Statement of cash flows
For the year ended 31 December 2024		 Statement of cash flows
For the year ended 31 December 2024		 Statement of cash flows
For the year ended 31 December 2024		 Statement of cash flows
For the year ended 31 December 2024
_____________
Notes 2024 2023
£ £
Cash flows from operating activities:
Net cash used in operating activities 18 11,624 12,015
───── ─────
Cash flows from investing activities:
Interest and dividend income 3,929 1,460
Payments to acquire fixed assets (15,802) -
───── ─────
Net cash used in investing activities (11,873) 1,460
───── ─────
Change in cash and cash equivalents
in the year (249) 13,475
Cash and cash equivalents at the
beginning of the year 210,418 196,943
───── ─────
Cash and cash equivalents at the
end of the year 210,169 210,418
═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value as stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern, due to the fact that sufficient reserves are held to cover any necessary period of scaling down of activities. Despite the Covid-19 pandemic, the charity has continued to operate using other methods within the guidelines of safety as recommended by the Government and its own risk assessments. The most significant area of judgement is depreciation and estimation of useful economic life of the fixed assets. The charity has funded recent fixed asset additions with income which will be held in reserves to cover the depreciation charge in future years.

1.2 Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA.

Incoming resources from tax reclaims are included in the SoFA when they have been submitted to HM Revenue & Customs.

1.3 Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

1.4 Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

1.5 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.

1.6 Donated service 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.

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Annual Report.

1.7 Investment income

Investment income is recognised when it is receivable.

1.8 Allocation of costs

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Fundraising trading costs comprise costs incurred in encouraging people and organisations to contribute financially to the charity’s work. It includes the cost of advertising for funds and the costs of mounting appeals.

Support costs include central functions and have been allocated to activity cost categories on the basis of time spent.

1.9 Governance costs

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

1.10 Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

1.11 Fixed assets and depreciation

These are capitalised when ready for use and have a useful life exceeding three years. They are valued at cost.

All assets are depreciated using the straight line method with the first accounting period receiving a full year’s depreciation irrespective of when it was capitalised. The rates used are as follows:

Freehold property 40 or 10 years, straight line method Freehold property improvements 10 years, straight line method Fixtures and fittings 5 years, straight line method Computer equipment 3 years, straight line method Motor vehicles 5 years, straight line method

1.12 Stock

This is valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.

1.13 Public benefit entity concessionary loans

Concessionary loans are recognised at the amounts payable or receivable.

1.14 Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.15 Short term employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

1.16 Fund accounting

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as an endowment fund, where the donor has expressly provided that only the income of the fund may be applied, or as a restricted income fund where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. Endowment funds, where the capital is held to generate income for charitable purposes, are sub-analysed between those where the trustees have the discretion to spend the capital, expendable endowment, and those where there is no discretion to expend the capital, permanent endowment. The charity currently has neither permanent endowment nor expendable endowment funds.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

1.17 Fund accounting (continued)

Those funds which are neither endowment nor restricted income funds, are unrestricted income funds which are sub-analysed between designated (earmarked) funds where the trustees have set aside amounts to be used for specific purposes, often reflecting the wishes of donors and un-designated funds which are at the trustees' discretion. The major funds held in each of these categories are disclosed in Note 12.

2 Analysis of incoming resources

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|||||| |---|---|---|---|---| |Unrestricted Restricted|2024|2023| |funds|funds|Total|Total| |£|£|£|£| |Donations and legacies| |County donations|2,063|-|2,063|100| |LSAC donations|3,000|-|3,000|3,140| |Other donations|-|24,739|24,739|-| |─────|─────|─────|─────| |Total|5,063|24,739|29,802|3,240| |─────|─────|─────|─────| |Charitable activities| |County Membership subscriptions|248,920|-|248,920|233,637| |Less: paid to the Scout Association|(190,500)|- (190,500) (176,470)| |Less: Prompt payment refunds to Districts|(2,540)|-|(2,540)|(2,486)| |Jamboree income|2,162|-|2,162|143,600| |Campsite fees|99,740|-|99,740|92,111| |Campsite activity fees|23,190|-|23,190|21,556| |Sales of badges and providor|933|-|933|1,154| |County training course fees|215|-|215|258| |Sundry income|21|-|21|122| |─────|─────|─────|─────| |Total|182,141|-|182,141|313,482| |─────|─────|─────|─────| |Investment income| |Bank interest, other interest and dividends|3,929|-|3,929|1,460| |─────|─────|─────|─────| |Total income|191,133|24,739|215,872|318,182| |═════|═════|═════|═════|

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Of the total income for the year ended 31 December 2024, £24,739 was restricted donations following the closure of Ampthill and Woburn District. The remainder of income for the year ended 31 December 2024 was unrestricted.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

3 Analysis of expenditure on charitable activities and raising funds

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||||||| |---|---|---|---|---|---| |County|Running| |Activities|the|Training| |and|Bromham|and|2024|2023| |administration|Site|Events|Total|Total| |£|£|£|£|£| |Charitable activities| |Awards|2,189|-|-|2,189|1,417| |Bank charges|55|122|-|177|168| |Jamboree expenses|-|-|1,529|1,529|154,895| |Campsite activity expenses|-|4,980|-|4,980|1,471| |Campsite expenses|-|104,152|-|104,152|59,234| |Cost of sale of badges and providor|872|-|-|872|3| |Training course expenses|-|-|3,598|3,598|7,894| |Section expenses|15,512|396|-|15,908|9,972| |Depreciation|-|23,834|-|23,834|23,732| |Publicity expenses|15|-|-|15|1,047| |Insurance|828|8,512|-|9,340|9,255| |Support costs: Office expenses| |and salaries|19,441|35,942|44|55,427|46,074| |─────|─────|─────|─────|─────| |Total|38,912|177,938|5,171|222,021|315,162| |─────|─────|─────|─────|─────| |Governance costs| |Trustees expenses|657|-|-|657|540| |Accountants preparation fees|2,100|-|-|2,100|2,100| |Independent Examiner’s fees|1,500|-|-|1,500|1,500| |AGM costs|96|-|-|96|90| |─────|─────|─────|─────|─────| |Total|4,353|-|-|4,353|4,230| |─────|─────|─────|─────|─────| |─────|─────|─────|─────|─────| |Total resources expended|43,265|177,938|5,171|226,374|319,392| |═════|═════|═════|═════|═════|

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Of the above expenditure, £9,210 of section expenses were restricted and £2,500 of campsite expenses were restricted. The balance was unrestricted. No amounts for the year ended 31 December 2023 were restricted.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

4 Analysis of governance and support costs

The breakdown of support costs and how these have been allocated between governance and support costs is shown below.

2024
Support Governance 2024 Basis of
Cost type costs costs Total apportionment
£ £ £
Salaries 45,704 - 45,704 Time spent
Grants 600 - 600 Cost and usage
Printing, postage and stationery 813 - 813 Cost and usage
Telephone and IT 1,834 - 1,834 Cost and usage
Repairs - - - Cost and usage
General office costs 4,892 - 4,892 Cost and usage
Independent Examination fees - 1,500 1,500 Governance
Accountancy services 1,584 2,100 3,684 Governance
Trustees expenses - 657 657 Governance
AGM costs - 96 96 Governance
───── ───── ─────
55,427 4,353 59,780
═════ ═════ ═════
2023
Support Governance 2023 Basis of
Cost type costs costs Total apportionment
£ £ £
Salaries 39,299 - 39,299 Time spent
Grants 600 - 600 Cost and usage
Printing, postage and stationery 788 - 788 Cost and usage
Telephone and IT 1,487 - 1,487 Cost and usage
Repairs - - - Cost and usage
General office costs 2,316 - 2,316 Cost and usage
Independent Examination fees - 1,500 1,500 Governance
Accountancy services 1,584 2,100 3,684 Governance
Trustees expenses - 540 540 Governance
AGM costs - 90 90 Governance
───── ───── ─────
46,074 4,230 50,304
═════ ═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

5 Staff costs

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|||| |---|---|---| |2024|2023| |£|£| |Salaries|44,956|38,719| |Social Security costs|-|-| |Pension costs|748|581| |──────|──────| |45,704|39,300| |══════|══════|

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The average number of employees during the year was 2 (2023: 2). No employee received remuneration of more than £60,000 (2023: none).

6 Fixed assets

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|||||||| |---|---|---|---|---|---|---| |Freehold| |Freehold|Property|Fixtures &|Computer|Motor| |Property|Improvements|Fittings|Equipment|Vehicles|Total| |£|£|£|£|£|£| |Cost| |At 1 January 2024|793,588|133,972|18,342|5,742|14,000|965,644| |Additions|-|-|7,993|1,702|6,107|15,802| |─────|─────|─────|─────|─────|─────| |At 31 December 2024 793,588|133,972|26,335|7,444|20,107|981,446| |─────|─────|─────|─────|─────|─────| |Depreciation| |At 1 January 2024|235,683|106,804|17,950|5,742|11,900|378,079| |Charge for the year|16,412|4,022|1,099|99|2,202|23,834| |─────|─────|─────|─────|─────|─────| |At 31 December 2024 252,095|110,826|19,049|5,841|14,102|401,913| |─────|─────|─────|─────|─────|─────| |Net book values| |31 December 2024 541,493|23,146|7,286|1,603|6,005|579,533| |═════|═════|═════|═════|═════|═════| |31 December 2023|557,905|27,168|392|-|2,100|587,565| |═════|═════|═════|═════|═════|═════|

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Bedfordshire County Scout Council

Notes to the financial statements For the year ended 31 December 2024

Notes to the financial statements
For the year ended 31 December 2024
 Notes to the financial statements
For the year ended 31 December 2024
 Notes to the financial statements
For the year ended 31 December 2024
 Notes to the financial statements
For the year ended 31 December 2024
_____________
7 Stock
2024 2023
£ £
Badges and providore 704 1,575
───── ─────
704 1,575
═════ ═════
8 Debtors
2024 2023
£ £
Debtors 4,834 3,030
Prepayments 3,207 3,000
───── ─────
8,041 6,030
═════ ═════
9 Cash at bank and in hand
2024 2023
£ £
Cash at bank 210,169 210,418
───── ─────
210,169 210,418
═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2024 2023
£ £
Accounts payable 1,223 4,630
Accruals 4,225 4,225
Campsite deposits 5,446 900
Deferred income - -
Taxation and social security 2,888 1,193
Other creditors 664 137
───── ─────
14,446 11,085
═════ ═════
Deferred income
2024 2023
£ £
At 1 January 2024 - 89,745
Received during the year - -
Released to incoming resources - (89,745)
───── ─────
At 31 December 2024 - -
═════ ═════

Deferred income

Income is deferred when it relates to a future period.

11 Funds held

Fund name

Purpose and restriction

General

This unrestricted fund is used to support the general activities of the charity.

Designated funds:

LSCS

Network

To support the activities of the Leslie Sell County Scout Activity and Training Centre at Bromham. To support and record the activities of the Network.

Restricted funds:

Activity Centre repair fund

To support the repair costs of the Bromham activity centre

Ampthill & Woburn

Funds received on closure of the Ampthill & Woburn group to cover arising costs of the site closure

Bedfordshire County Scout Council

Notes to the financial statements For the year ended 31 December 2024

12 Unrestricted funds

12 Unrestricted funds
Movement in year
Balance at Incoming
Resources		 Balance at
1 Jan 2024 resources
expended		 Transfers 31 Dec 2024
£ £
£		 £ £
General fund 276,032 69,875
(36,462)		 - 309,445
Designated funds:
LSCS 515,506 121,258
(178,202)		 - 458,562
Network 465 -
-		 - 465
_ _
_		 _ _
792,003 191,133
(214,664)		 - 768,472
═════ ═════
═════		 ═════ ═════
13 Restricted funds
Movement in year
Balance at Incoming
Resources		 Balance at
1 Jan 2024 resources
expended		 Transfers 31 Dec 2024
£ £
£		 £ £
Activity Centre fund 2,500 -
(2,500)		 - -
Ampthill & Woburn fund - 24,739
(9,210)		 - 15,529
───── ───── ───── ───── ─────
2,500 24,739
(11,710)		 - 15,529
═════ ═════
═════		 ═════ ═════

Details of the purpose of each of the above funds is described in note 11.

14 Net assets held by funds

Cash
Fixed at bank & Other
Assets Investments Assets Creditors Total
£ £ £ £ £
Unrestricted funds 579,533 194,640 8,745 (14,446) 768,472
Restricted funds - 15,529 - - 15,529
───── ───── ───── ───── ─────
579,533 210,169 8,745 (14,446) 784,001
═════ ═════ ═════ ═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2024

15 Transfers between funds

There were no transfers made during the year.

16 Trustees’ remuneration

The Trustees consider that the key management personnel of the charity is the Board of Trustees. The Trustees are not remunerated for their work as Trustees and so the remuneration of the charity’s key management personnel is £nil (2023: £nil).

During the year no Trustees (2023: none) were reimbursed for travelling and meeting expenses aggregating (2023: £nil). The amount shown under Trustees expenses relates to meeting room hire.

17 Related party transactions

There have been no related party transactions in the year that require disclosure in the accounts.

18 Reconciliation of net income/(expenditure) to net cash flow from operating activities

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|||| |---|---|---| |2024|2023| |£|£| |Net income for the year|(10,502)|(1,210)| |Investment income from listed investments|(3,929)|(1,460)| |Depreciation|23,834|23,732| |Decrease in stock|871|326| |(Increase)/decrease in debtors|(2,011)|78,827| |(Decrease)/increase in creditors|3,361|(88,200)| |──────|──────| |Net cash flow from operating activities|11,624|12,015| |══════|══════|

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