RCLI.%'I'P'iII;, 1> C.IIARITI' NllIMBER- IOU724 RLI PORT OFTHE TRUSTEES AND LNAUDITJ£D FINANClAI.￿ATFMrYL TS . YEI AR E￿DED 31 DLCLI MB£R 2024 FOR "AMBRIDGESHIRE COUYI TY SCOUT COUN LAIVIIIIiID(jf4 SFIJBI. C'É)(Iw'rY KiC.oii'r (.'OUNf..'Il, e. roii'THE YF.AR LI TrIDLi D.Al 1)IP.C'LMBLI R 2024 Tr2Ee R¢feitllee gild ArfniiIiisti'.4tiv¢Dotally Repoi't of tliL.Ti'ustLpe llldepeiidellt Li xtsJiii4er's RL'porl SlxtemeiJ( of Fi]ianci2lActivifÉes StIEtrin¢nt i*l'Fln&neixI P05ltloJi E4ole5 tu t1￿ IfinJnilal SlateTTrents 10 12 C J￿qftR Tr)(:r.,%lllRF. (.'()IIN-rY %(.'UlJl' C'OIJNCIL REI fEREI N.QE¢ AND AD￿4￿￿)s.I'RA.E.I11L DV'I AII_ '14Tr. VI,:AR I,'NDED 31 DEcE￿TI)ER Z024 'rRUS'I'ELS Aii£15tgsia Ward Clll'l.£lopliei Meal. Iresigiied 5.6.241 Colin Ilciiiiessy Iirsign¢d 5.6.241 JebSlLA ￿.k}V￿od liesi¥ned 5.6.241 Jo McCToivaii Iresigiied 5.Ci.241 LyimL Rddbune li'esibmed 5_6_241 hqichacl Wciihiim Ire4igiicd 5.6.241 Ri£ Lhel SuLden Iie%igfteil 5.1).24) Rliys Ilivies lappoiiiled 5.5.241 Robci'l Gi*om (Irsigticd 5.6.241 simon Keel) Tll*uihy Bulble￿ PRINCIPAL ADDRESS 3 Briin)ley Road Si Lves CaiKbrirtg¢shirc Pb27 3WS RF.GJSTFRED CHARITY NUMBER IIX1725 INDEPENDENT EXAMINER Chaiier¢d A¢coiinianis C'inftC.'lidnihcrs I I ljaiicroft HilLIIi H¢￿f￿lIshIyC SG5 IJQ Pag¢ I LAN!RIRllllITr.%FIIRF. I:1)IINI EY %('.()v'r cY)I;.h'_L.!l. RILI>ORI' or i'&JE TRUSTL7ES I",OR THf. YCAR r.NDED 31 DECEMBER 21124 I)BJECTJVES AND ACTIVITIES Objtctii'ei aii(J ain15 Netii'LxI( UiiiEs', Eyploici Scout Units 311d Scnul CFI(iUPS Ilit Coiiiiry nf L&i*biidge.shiie. lis nbjeciive is 1 enLLTrIIIiILTt yUllllL PLopIL Iu Llu mole. learn Inor¢ ind b¢ iiloic. Each Nvvck ive %iii>purt Olir rnr)nbcrs by i)roviding Ihc gctivit1¢5 of rhe chaiity. AC.HIEVEMENT AND PERFORMANCE Charit*ble ML'*ffiYitie 'Ilie Tivslee l3oard Hdopleil ali o￿n s¢le¢lioJi p¥ocess foi ils Tiiisites ai IL¥ 2(b24 Aiinvol Ci¢11¢131 M¢¢ting. Th¢ T￿￿1¢¢ tkjaid coiiiiiii*s to cl on beliaifof CdlnbridLr￿tsire Counly Scoiil CvunGil, lli¢ Coiiiicil Is ill tum Trgisiered as a cljarily vilh rhe Cliarity Comiiii%sioii and IIMRC. Th¢rc liav¢ beeii Chal￿t5 to the peoplc iiaiiicd ag Iru51ee5. DetThi15 fBlaliiig to tli&8c 8rc ¢ls¢wliw wslliin Ellis report on Iydbwe l. Meetings of the Trusle&s 114v¢ iakea place ai regular illteiwai%' throuLlinut the yellr in and Im-liiie via M]cr￿0ft Tcams. tk-IAilLd wwk on finaiiLial tnty. Oli¢ nrea wliere PTogre%s has h¢¢ii slowei. Ihdn ajliciiiaird 1% Iht s&)rLh foi suiluble investtnent oppothiiitlsL% tv a¢¢LI¢￿1£ thr grDwili of %couting within Laiiibi'idgeshirc. Tru%te¢s ¢oi)tinue ￿ s￿r¢h tOT suilii ble expertise lo joiii tl)e Leadorship Team #iidloy Il)e f4oatd lo Qv¢rall. di¢ 'jrn%tee.￿ have as%ctssed the imajor ii%k% ivhich thc d￿rIty is exposed and are bix)Ddly satisfied Iliat apJ)royiiaie sysiej)￿ UTC. in placc by tneans of tightet. Lonm)ls and iiionÈioring of cogts. #Trd pivjc¢tcd in¢om¢ slr¢aJns fiKki) STRUCTURE, GOVERNANCE AND hlANAGEMENT Govei'iiÉng ￿￿e￿Ine￿I Th¢eharity iy controll¢dby its gDvcming docuEllCiit, a dcd of trust aiid Collstihircs an unin¢orkx)rai¢d ¢harily. Page 2 C'AMBRIDlpl,'SHIRIK (".(hEIIN -rY %i.Y)IlT (.'()I,'NI.'II, Rf.PQRT OTr 'I'HL I'RUST£I ES FOII'I'HII I'l-.AR T,-NDLD.31 DEI CLMBfR 21124 .%TRUCTIIREI, c.oiir.IlNANcf. AND MANAC'LI MfNT TlieC.nuiicil ad()pt ilie Policy, Oigani%diivn aTicl Riiles IPORI piiblislieil by Ilie SL'out ￿￿￿ocIatIon Mairli ?024. 28 Noveiiibei. ?024-. nic Couniy is lcd by IliL ('.oiinty Lead Volunlc¥i' Iftsniierly [.,￿1n¢Y C'(MnmissioiiLI'l .¥iiiwoiicd by County Api)oiiilill¢iils Couiilv Leadei8hip Tcaiii tti¢iiilxi's'. ('.oiiiily'l EAliI Leiids lili. tiroivtrli. Pro&*ymiii¢. VoliiiiieeTinb D￿e101)ll7¢1iI clnd %￿ppOI1 Iroi'C#i)Jbiicl¥¥, Crullts Hill, Civiiiwell. F.ly. Fviiiund, Hiiivliiiibbiwkr, NrivtllaTkL￿ ajid PL￿L'dA)ruil¥Ft re¥peLliiielyl The Counry Seoiit Couthcil.. is accvuniablt. Th¢ iialuf¢ vf Il* Couiicil'5 E01151iliiiion ￿1￿Y Tesuli a￿￿)berS liaviiig a vested ii)teres1 iii Council decisioiis, outcomeA. Wh¢ii sii¢h conflicis ofiiJibYL'51 ￿]Sc, mcjnbcis a￿lalJi froin v¢)liii¥ oiid di8CUSSi&LS. Funds hcld a5 Cllstodian tru&lee: Tli¢ chaiity pllys a nieJiJbeiYhip subSCiiPlron to th¢ Sooui A%soci¥lion wliich also supplies other In¢nibei'Jkip ¥ub¥¢Yipiiunb rL*¢ived by Ilie Llwily Jr¢ fiviii Sioul Dis￿illS Jiid Grui1￿ WEihiii cainbridg￿.511ItL'. 1¥-4-2 AppYi)vcd by ordcr of tjie board uf ttU5tcff on,..,..,..,.,..,............................. lind bigned on ils beI￿lF by.. A(,,£a Alan Sadler- T￿￿Ce Phgc 3 ilii)Tr-I'r.NtJl,:NT FXJIMINCR'S Rf4.P()RT TQ TT IRU_S.'I'b;I,-s c>r,' .￿￿[BEl￿G.￿S1II￿f. COUNTY SC.'OUT C.OIINCII, lui- IIIL yeill. oiidcd I I r)eveinbci 2024. Ind¢peiident ￿￿11)Llie￿,5 StRt¢iii¢nl Il?e'.ILwiiiil% dp nnl aLLuvd willi those records., i)r tlic fjc¢oiEnis do lloi coiiiply witli Ihe api)li¢able rLwuiroiiieJils coii¢¢riiiii¥ the forni aiid conrenr of aecouttig %¢1 aul be draivii iii tliis report iji order to cnable d i)rop¢r unde¥staiylinL of Ihc ac¢uuKls 10 bc te&Elied. Neil Hardiiig Biad%haw JnhFK8 C.liartei'ed Accountants. Croft C'li&iiibers I l E3dliCtoft SG5 IJQ Dal¢'. 25-4-2< Page 4 C'ANqBRIDI,'F.SHIRI,: C.()IJNI'I' S(.'()IJT C'I)IlINC'TI, .%TAI'EMENT l)r r4TNANCIAL AC'TTVITTES IIOIi'I'HI.- YI,-.AFi I,-NI)I,-l).11 l)liLIIMIII:. 1121124 31.12.24 31.12.23 INCOME AND E4 NDOWML. , NI'S VR(JM 568 641 ClillritablL' atti%'itiL's 168.8CI9 Iiivetstnityiji iiivonJL' 21).360 Total 104,066 190,881 Expf,NDITiIRE nN C.'liJrfjuble Jciiviii& (17,3() 167.451 NET INCOME 36,706 23.430 RECONCJLIATION, OF FUND.S Ivl¥l fiin(Is brouurhr fonyard 658.067 634,637 TOTAL FUNDS CARRIED FORIVARD 694.773 658,067 llie iioie8 foim pail of Ih¢5e finaijcial 5tstcmeiits Page S C.'AMIIRIDI:r%iiifti,' (..￿lIN.￿'%,.4(.,{}1I-r <.'i)liNC.'JL .STA'FEMEh'T or riNANCJAL POSI'llnN -31 DirC.￿.,m1I￿.R 21124 31.12.24 Tol*l NDles FIXED ASSETS Taiigible ssei 5,268 7.77? CURRENT ASSEITS SioLk Debt￿S 5,423 53,827 620.586 21,fy70 621,68_1 C.41sh ai hiik ()97.167 f)C)1,28% LRLI Dl'l-()RS 17.6621 112.993} N]fT CUIiRENT AS,8ETS SS9,505 (150,295 TOTAL ASSETS LISS CURRICNT LIAIIILETIES J94,773 658,067 NET ASSETS 694.773 658.U(17 FiINDS Unr¢strt¢led fiiiid5 694,773 ?58.OC)7 TOTAL FUIWS 694,773 65¥,0(?7 The fi￿￿¢1￿[ siaiemeiits weie appiuved by Ihe Buy]d uf I'l￿&(ee5 aiid aiiihoTised fm- 2 5- znd Wel￿ siwed ils beliAIt'by' issue Alaii S￿d1￿._TrUStee Th¢ iiolt8 foim parl of Ilie4e finawial.gtslem¢iils Pa¥c 6 C'ATrqBRIDGf..%lllRI,: (.'UUN'fY 51'(>11'1' ('()liNCtL. NOTES TV..tklLfIN￿c[AL STA'fEMLN'rs -,()R'l'HI,: I'fi AR ENDED li i)W.(.'IL ￿TlIF.R 21124 ALCI)UI%TING PULICIE Going conc¢riL Al Ili¢ iiiiie of approwii)g the findiicial siaiemenis, Ilie Execuiive c0J￿11]ItteE 113ve a reBSDiiablE expecldliQil Ihai iatan¢nls, All inconic 13 I'e¢ogiJised ￿ rhe Sts?reiiienr of Fitiancial Aetivitics oi)ce the chD¥ily has entilldnciit 10 the funds. il 1% p￿babIe Ihal Ilie inLoine will bc Tccrivcd aiid Ilir dniviinl iaii b¢ measurcd I'cli&bly. Expwjdlruyt ch￿lty lo Ihal cxp¢J)diliir#, il iq i)rohable that a Iransfey of cCo￿oI￿1c I￿}efit8 ￿'ll1 be required iti sciilcinenl aiid en clasbifi¢d iiiider headiiiE% that agEreEAte dll cost related to the Galcg(Hy. WhcT¢ EO3ts ¢anJioi b¢ dire¢tly Ilribis1¢(I Its wili¢ul•r h¢1¥diiw diey lillvo b¢cn a]loc￿lCd Iu ￿tIvitieS on a basis CO￿81St¢￿[ witli Ihe use ol I'e%ources. Tangil)l¢ fiK¢d a59¢t5 Tatigible fued ¥s5eis are llulially measuird lit CDSt1 ￿1￿1 biibsiyurnlly inrasured co%1 ￿. valualiun, nel uf depreciatioll &nd aiiy ilhktsiTmeni losses. All asse15 C051iiig iiiorL Iliaii £250 capitalised. Deprelidlion is reco¥nised so ￿ 10 wr&it vff rhe Lusi ui. valuation of 3sse15 Ics5 thvii ￿Sidu{lI valu&¥ vver thei¥ u&eful liveson Ilie foll￿wing bases.. FixtuiEs and fittings- 15Yo aniiuin rtduciiig ])&]￿￿¢ aiid 20Y4 a str4i8hi liiie basi Tli¢ g#ill or losq aiisiiig on Ilie dispos421 of an Jssel t5 dclennii￿l Ili¢ diff¢r¢nc¢ belweeii the stslc procceds and Ilie c81rying value of the asset, aiid 15 fEto¥iiiis¢d iii ineonKll¢xpeiidituirl foi. rh¢ yf8r. Sioeks Stocks al'e siaied at the lower of c05t &nd esliiiilllcd s¢lling piic¢ I￿$ ¢OSLS ifr ¢oittplei¢ cind sell. Coll CQlliVLi8es diiwt IDaieiiJ15 aiid, Mrhere &pplitrable dir¢ci laboiir cosis #nil IlioK ovei'head5 Ihat haye been illcuthtd in brin¥iJi¥ th¢ ¥i1￿kS lo Ih#ir PTEsenl IuLalion cind cotidilion. liuld fiji. dibiribulion al or nvi?iiiial 1118iderdlinii are meysured al Ilie loiyd'of replacem￿tC(>5I aiid co%t. Nct rcAlisablc valiie is tlie estimated selling price k55 all ¢Itinia￿d cosis of ¢oJiipletion and ¢05ts to bc )Th¢iliiEd Tfixatlon llic chaiity is excnipt fvoiii lax tm itsch3rilable activities. Pag¢ 7 Contin1￿d,.. C.'.ANIIIIl￿￿L.1ljIRf: c.'()UN'I'Y SC'OIII, (.'I)I:,Nl'.li. NOTES I'O TIIE fiNANC'.IklI. STATE￿IEN'rS- oiiiitiiiui,d roR THI,- VTr.'AR ENDCD 11 IILCF.MBf.R 21124 ACCOUNTIN(: POLICIES- conti￿11¢11 CTri sh aiid eA511 c4iiii'lllentS INVESTMENT INCOME 31.12.24 Invc%ln)eni incoill¢ Deposii 8¢couiit iiiieresl 2.157 24,203 1.3U4 20,01)7 26.360 INCOIME FROM CHAIUTABLE ACTIVITIES 31.12.24 31.12.21 M¢mber8hii) ￿lbS'ClIPIiott￿ Le¥b m¥ni￿lship siibsci'iplions paiil 10 Ilie Scout Associntiun 299.254 1246,6381 277,Y65 1226,8451 52,61C) 6.859 5,607 Evcnl iiicoinc C%imbiidBt DiblYi¢i Supptsrt l)iike ot F.dinlMir¥li Awai'd sa1¢5 Sd1¢ ol'county Garnieni8 110,573 4,928 2,248 189 77,138 168,869 TRUSTEES1 AKMUNERATION AIYD There were no Iiuslcd KmutKThlioii vr vilJLr b¢ncfLES for the ytrdr eTh]ed 31 Ik¢emb¢r 2024 iioj. foi Ihc year endcd 31 Dec¢illbu 2023. Page 8 contll]ued... (-AlI qBHIIIC:I,-%IIIRF. (Y)II￿Lsf()il'1. ('()!iNC'.11. NOTES'IO TIIE fiNA.NCJAI. SI'A'i-fi.NqF.NTS- ¢oiJliiiuLd OR TIII,: ￿'￿,A￿ CI NDLD 11 DEC.EMlS1i R 2n24 TRUSTEf.s' Rfi MUNIRAI'ION AND BINEFIT8- Liinllniieil Ti'u¥iees' eii)eD%e iyceived ',I ballliy nf £16,330 12(>23 £14.1521. Nn cxp¢iJs¢s wicie ieinibijrgcd lil 11-Il%i¢eb nilier I1￿11 iApciise% STAfF COSI'S TIIE avekage i>viiflily iiurnbei of ciiiploye¢s diiiiiiLT I1￿ yeai. wag a.4 fDIIoivs'. 31.12.24 Admini.4tÈYtiuii ciiiplvye¥b r¢wivL'd einu)￿li1C.IlIb iii exL¢s¥vfLfA),QOO. TANCIBLE FIXED ASSETS Fixiure Al l JaThiTrary 2024 and 31 December2024 34,427 DEPRECIATION Al l J31iuary 2024 ChJrg¢ foi'y Tiir. rTN I,-OII'I'HI:, YI.:AR LWDCD 31 DEC IMBEI R 21124 tiELA TED PARTY DISCL(PSURES Th¢r¢ ivere iio relAi¢d party tfAllba¢liOliS foi. Ili¢ )'¢d1'LI)drd.3 I t)¢cciiiliL'r 2024. Page 12