Charlty Reglstration No. 301073 DEVON COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Lentells Chartered Certified Accounianis
DEVON COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION President The Lord Lieutenarbt of Devon, David Fursdon Esq Tw$t•e$ Mr James Littlejohns Mr Steven Donohue Mr Christopher Solway Mts Sara Pitchford Mrs Nancy Craven Emma Pacey (Appointed 14 September 20221 (Appointed 14 September 20221 IAprM)inted S June 20231 Mr Rory Fttz-Ger81d Mr John Jarvis Charity number 301073 County Scout Association number 114 Principal address 14 Barracks Road Freminglon Bamstsple Devon EX313FP Indgpondènt gxamlnor Lenlells Limited 17- 18 Leach Road Chard Business Park Chard Somerset TA20 1 FA
DEVON COUNTY SCOUT COUNCIL CONTENTS Page Trustees. report Independent examine¢s report ststemenl of financial 8¢tiwties Balance sheet Notes to the finanal statements 6-17
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Thè Trustaès pr8sent their annual reKK)rt and financial statements for the year ended 31 March 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and omply with the charitys goveming document la conveyance lo follow the bye laws. policies, rules and organisation of the S¢oul Association charity number 306101 governed by a Royal Charter), the Charities Ad 2011 and "Accounting and Reporting by Charib"es." Stslemenl of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}" las amended for accounting peri(xls wmmencing frorn 1 Jarhuary 20161 Objectives and activities The charity's objects are lo administer and 5UPPOrt s(x)uting activibes throughout the county of Devon. All a¢tiwties a carried out by volunteers. In planning our activities for the year we keep in mind the Charity Commission's guidance on public benefit at our trustee meetings. The focus of OLJr activities MaInS those of the Scoul movement and the support of a programme of youth orientated activities and events. This benefits young people by developing their self Confiden and social, practical All young people aged between 4 and 25 are welcome as are our volunteers to whom we are most grateful for the many hours they spend. The Trustees have paid due regard to guidance issue(I by the Charity Commission in deciding what activities the charity should undertake. Achievements and performance Caddihoe Campsite. We a in the final stsges of dearing the sile arKI will s(K>n be in a position to hand il back to the National Trust. A number of activities have been run to help bond the 72 young people selected to attend the WSJ later this year. These include an International travel experience in preparation for iheir flights trj Korea. We are pleased to report that our nSS figures show a gro%th of over 4% in membership. Although in some Districts the number of adults applying lo lake on a leadership role is growng. we still have a need for adults which would help to decrease our waiting lists. The County Conference in May, held at Majon Unwersity Plymoulh was well attended. It was an opportunity for people lo meet up again following the l(Kkdowns. Our Iwo inspirational guest speakers contributed to an interesting and informative day. As well as Good servi and Long Service Awards. it was the initial presentation of our own Inspiring Devon Awards. Following the sad news of the death of Queen Elizabeth 11 Operation Feather was PLrt in place and the Scouts were asked for members lo provide support wrth the crowd5 attending the Lying in Stsle. Wrth only a limited number required, one of our members was fortunate lo be selected for this very special duty. The Devon Show at Weslpoinl was another opportunity to showcase Devon Scouts. Our recent acquisition of 8 climbing wall attra¢ted over 800 participants, young and old. Our team We on hand to promote s¢outing lo the many people that visited our stand and made a positive contribution . As part of our development of young people to gain new skills and use their iniiiative, last summer saw expedilions organized to Denmark, Faroes and Iceland. This enabled a number of our youth members to gain the Explorer Belt Award.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Flnanclal rovlèw It is the policy of the charity thal unrestricted funds which have nol been designated for a speufic use should be maintained at a level equivalent to one yearfs income from Ihe County Levy plus any amount deemed necessary lo cover certain future events including attendance at Jamborees. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional fvnds may be raised. This level of reserves has been maintained throughout the year. The prinpaI ftjnding source continues to be membership subsuiptions. The Trustees have assessed the major risk5 to which the charity is exp05ed, and are satisfied that systems are in plaGe lo mitigate exposure to the major risks. Structure. govemance and management The charity is a trust established under 115 rules which are Common lo all Scouts. The county's goveming documents follow a conveyan dated 12 July 1947 upon the trusts of the Boy Scouts Association Trust Deed 1935. as amended on 10 October 2016 and advise the Charity will follow the bye laws, policies, rules and organisation of The S¢out Asso¢iation l¢harity number 3061011 govemed by a Royal Charter details of which can be found in Rule 5.16 of the Scouting POR {Poli¢y, organisation and Rules) www.s¢outs.org.ukl porl In addition the charity has adopted resolutions relating lo members of the committee. ¢ondu¢t of meetings and length of Servi in 2020. The Trustees who served during the year and up lo the dale of signature of the financial statements were.. Mr Andrew Leadbetter {Resigned 14 September 20221 Mr James Littlejohns Mr Steven Donohue Mr Benjamin de Carteret Mr Marbn Bray Mr Christopher soaY Mr Samuel Ley Mr Jack Tighe Mrs Nicola Alott Mrs Sara Pilchford Mrs Nan¢y Craven Mr Gary Osborne {Resigned 14 September 20221 {Resigned 14 September 20221 IRe5igned 14 September 20221 {Resigned 14 September 20221 {Resigned 14 September 20221 {Appointed 14 Seplember 2022 and resigned 24 January 2023) {Appoinled 14 September 2022} IAppointÈd 14 Sèptèmbèr 2022} {App(Mnted 5 June 20231 Emma Pacey Mr Rory Fitz-Gerald Mr John Jatvis Thtr Trustéès are appoinlgd in a¢¢ordance wilh the Kx)liryes. organisation and rules of the S¢out Assoryation (Charity numbèr 3061011- The Trustees, report was approved by the Board of Tmstees. sioned on D 3@16".1 Mr John Jarvis Trustee Date..
DEVON COUNTY SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEVON COUNTYSCOUT COUNCIL I r8POrt to tha Trustees on my examination of the finanual statèmènts of Devon County Scout Council lthe charityl for the year ended 31 March 2023. Responsibilities and basis of report As the Trustees of the charity you are responsible for the preparation of the financial ststements in a¢¢ordan¢e with the requirements of the Charities Art 2011 (the 2011 A¢tl- I report in respect of my examination of the charrty's ffinanaI statements carried out under section 145 of the 2011 Act. In carrying out my exaTninalion I have followed all the applicable Direckn"on5 gwen by the Charity Commission under section 14515llb} of the 2011 Act. Independent examinerfs statement Your attention is drawn lo the fact that the charity has prepared financial statemen15 in accordance wth Accounting and Reporting by Charitie5 preparing their ac(x)unts in a¢xx)rdance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extsnt regulations but has now been withdrawn. l understsnd that this has been done in order for finanoal ststements to provide a true and fair view in a¢¢ordan¢e with Generally Accepted Accounting Pra¢ti(t effe¢live for repo.ng periods beginning on or after 1 January 2015. I have completed my examination. I conffimi that no rnatte have ¢xJme to my attention in connection with the exarnination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or the financial statements do not accord with those records. or the financial slalements do not comply with the applicable requirements concerning the form and content of accounts sel out in the Chanties IAc(y)unls 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 concems and have come across no other malters in a)nnection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the finanual statements to be reached. Mr R J Wegner FCCA Lenlells Limited 17- 18LeachRoad Chard Business Park Chard Somerset TA20 1 FA Signed 04109m @ 11." Dated..
DEVON COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unr¢$tricted Rostricted funds funds 2023 2023 Totsl Unrestrlcted Rèstricted funds funds 2022 2022 Total 2023 2022 Notes Income from: Donations and legacies Charitsble a¢tivities Other trading activities Investments 5.254 5,254 26.460 11,942 18,404 47.849 59,791 18,404 26,460 72.975 440 72.975 440 55,116 548 55,116 548 Total In¢om• 99,875 5,254 105.129 86.010 47,849 133,859 nditure on- Charitable actlvltles 108,307 2.742 111.049 75.158 47,849 123,007 Net l•xpndltur•)Ilncome for thè yèarl Net movement in funds 18.432) 2.512 15.920) 10,852 10,852 Fund balances at 1 April 2022 223,699 3.796 227,495 212,847 3,796 216,643 Fund balances at 31 March 2023 215,267 6.308 221,575 223,699 3.796 227,495 The stslemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
DEVON COUNTY SCOUT COUNCIL BALANCE SHEET ASAT31 MARCH2023 2023 2022 Notes Flxèd ass•ts Tangible assets 12 1.769 2,359 crn1 assets Stocks Debtors C8sh 8t bank 8nd in hand 13 14 640 41,160 361,094 266.798 353.114 619.912 402,894 Creditor5.' amounts falling due within one year 15 1400.106) 11Tf,7581 Net current assets 219,806 225,136 Total a$sats l•$$ ¢urr¢nt Ilabllltl•$ 221,575 227,495 Ineomt fund$ Restricted funds Unreslricled funds Designated funds General unrestricted funds 17 6.308 3,796 eneral 18 42.894 172,373 61.141 162,558 215,267 223,699 221.575 227,495 The financial 5tstemenls were approved by the Trustees on ......................... Signed on 0128 @ 16".1 Mr John Jatvis Trustee
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollelès Charity infomiation Dèvon County Scout Council is a charity register8d with Ihè Charity Commission. The county's governing documents follow a conveyance dated 12 July 1947 upon the trusts of the Boy Scouts Assouation Trust Deed 1935, as amended on 10 October 2016 and advise the Charity will follow the bye laws, policies, rules and organisation of The Sllt Assooation l¢harity number 306101} govemed by a Royal Charter. The principal conts¢t address is shown on the legal and adminislrative infomiation page of these financial statements.. 1.1 Accounting convention The accoLJnts have been prepared in accordance with the charity's goveming document la Conveyan to follow the bye laws, poliaes, rules and organisation of Ihe Scout Association charity number 306101 govemed by a Royal Charter), Ihe Charities Acl 2011 and "Accounting and RepDrbng by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las amended for accounting pericxls commenang from 1 January 20161. The charity is a Public Benefit Enlity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charilies applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The finanaal ststements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a tnje and fair view. This departure has involved following the Ststement of Recommended Practice for charities applying FRS 102 rather than the version of Ihe Ststement of Recommended Practice which is referred to in the Regulations bul which has Sin been withdrawn. The financi81 ststements 8re prep8red in steding. which is the functional cUncY of the Charity. Monetsry amounts in these finanual ststements are rounded to the nearest £. The financial statements have been prepare(J under the historical cosl convention. The principal accounting policies adopted are set out below. 1.2 Going concern Al the time of approving the financial statements. the Trustees have a reasonable expectation that the charity has adequate reSoUrS to continue in operational existen for the foreseeable future. Thus the Trustees continue to adopt the going conrn basis of accounting in preparing the financial stalemenls. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtheran of their charitsble objectives. Designated funds comprise funds which have been set aside at the discrets'on of the TrLJStees for specific purposes. The purposes and uses of the designated frjnds are set out in the notes to the financial statements. Restricted funds are subject to speafic conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to spectfic Coliti0nS by donor5 that the capttal musl L)e maintsined by the charity. 1.4 Income Income is recognised when the charity is legally entiued lo it after any perf0mlan conditions have been met, the amounts can be measured reliably. and il is probable that income will be received.
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) Cash donations are recognised on reIpL Other donatsons a recognised once the charity has been notified of the donation, unless perf0mlan conditions require deferral of Ihe amounl. Income tax recoverable in relation to donab'ons received under Gift or deeds of covenant is recognised at the time of the donalion. Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution, the amount is known, and reIpt is expected. If Ihe amount is not known. the legacy is treated as a contingent asset. The Devon County Scout Council collects membership subscriptions. An element of the subscription is collected on behalf of Scout headquarters and Devon County Scout Council only act as agents and then pass this element lo headquarters. In accordance with the accounting requirements of the Scout Association the element passed to Scout headquarters 15 deducted in the income section of the statement of financial activities so th8t only the income generated by Devon County Scout Council is shown. Any income ceiVed in 8dvan¢e for membership subscriptions or county activities which re18te to the next or future 8¢¢ounling periods are tated as deferred in¢ome and included within ¢ditorS due within one year. This deferred income is released in Ihe relevanl accounting period within the slalement of fin8ncial 8Ctivilies and mat¢hed against the expenditure in the year in which is is due. 1.5 Expendlture Expenditure is recognised once there is a legal or constnjctive obligalion to make a payment to a third party, it is probable that settlement will be required and the amounl of the obligation can be measured reliably. Expenditure on charitable aclivities includes the costs of furtheran of Ihe provision of scouting in Devon and associated support costs. Subscription expenditure is the money collected and passed to Scout headquarters in acrdance with the rules of Scout Association. Irrecoverable VAT is charged a5 a ¢xJsl against the aclivity for which the expenditure was incurred. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subseouentty measured at cost or valuation, net of depreciation and any impairmenl losses. Depreaation is recognised so as to write off the cost or valualion of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings 25% redUng balan The gain or loss arising on the disposal of an asset is deterrnined a5 the drfference between the sale proceeds and the carrying value of the asset, ar is recognised in the ststement of financial activities. Fixed assets are only ¢apitali5ed when their cost exceeds £1.000. otherwise those expenstrs are included within the Statement of Financial Acthvibes as incutred. 1.7 Impairment of fixèd assets At each reporting end date, the charity reviews the carying amounts of its tangible assets to detemiine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimaled in order to deterniine the extent of the impaimienl loss Irf any).
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.8 Stocks Stocks are stated at the lower of o)st and eslimaled selling pri less costs to complete and sell. Cost comprises direct materials and. where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condib"on. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Nel realisable value 15 the estimated selling pri less all estimateLI costs of completion and cos15 to be incurred in marketing, selling and di5tn"bub"on. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid inveslrnenls with original malurilie5 of three months or less, and bank overdraft5. Bank overdrafts are shown within borrowings in current liabilrtie5. 1.10 Financial instruments The charity has elected to apply the provisions of Section 11 'B8sic FIn8n81 Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ts finanGial instruments. Financial instruments a re¢ognise(l in the th8riVs balance sheet when the ¢h8rity becomes p8rty lo the ¢onlra¢lual provisions of the instrument. Financial assets and liabilitses are offset, wth the net amounts presented in the finanryal statements, when there is a legally enforceable right to sel off the recognised amounts and there is an intention to setue on a nel basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, whith include debtors and Cash and bank balances. are initially mèasurad at transaction price including transaction costs and are subseouenuy Carried at aM0sed cost using the effective interest method unless the arrangement constitutes a finanung transaction, where the transaction is measured at the present value of the future reiptS discounted at a market rate of interest. Financial assets dassified as receivable within one year are not amortised. Basi¢ finan¢ial liabilities Basic financial liabilities, including ueditors and bank loans are initially recognised at transaction price unless the arrangement conststules a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rale of interesl. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequendy carried al amortised cosl, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective interest method. Dergcognition of financial liabilities Financial liabilities are derecognised when the charity's conlractual obligations expire or are discharged or cancelled.
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's ServIS are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to lerminale the employment of an employee or to provide termination beneffts. Critical accounting estimates and judgements In the appli¢ation of the Charity's a¢¢ounting policies, the Trustees are qUId to make judgements, estimates and assumptions about the Carrying amount of awts an¢J liabilities that are not readily apparent from other sources. The estimates and associaled assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the peri(1 of the revision and fijture riOdS where the revision affects both current and future periods. Donatlon$ and lega¢ies Restricted fvnds Unrestricted Restricted fvnds funds gèneral 2022 Total 2023 2022 2022 Donations and gifts Government Covid grants receivable 5.254 1,275 10.667 47.849 49,124 10.667 5,254 11,942 47.849 59,791 Charitable activities County events C•Jdlho• Totsl 2023 County evonts Caddlhoo Total 2022 20rJ 2023 2022 2022 Sales within charitable activities 25,018 1.442 26.460 8,582 9,822 18,404
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Othèr tradlng actlvltl•s Unrestricted Unrestricted funds funds general general 2023 2022 Membership fees Membership fees due to headquarters 312,750 275,580 1239,775) 1220,4641 Other trading activities 72,975 55,116 Investments Unrestrlcted Unrestrlct8d funds funds general general 2023 2022 Interest receivable 440 548 10-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charltablo actlvltlos 2023 2022 Staff Costs Depreciation and impaimient Caddihoe costs (excluding rent) Distribution to districts County activvcies Adult training Jamboree Travel cOnferenS and courses Meetings Small equipment and sundry items 22,750 590 886 3.475 49,509 320 2,348 7,737 124 176 1,816 17,867 786 5,077 3,062 19,762 60 1,700 4,796 1,482 413 52,791 89,731 107,796 Share of support cosis Isee note 9) 21,318 15,211 111.049 123.007 Analysis by fund Unreslricled funds general Restricted funds 108,307 2,742 75,158 47,849 111,049 123,007 Trustees None of the Trustees lor any persons connected wilh Iheml received any remuneration during the year, but 6 of them were reimbursed a total of £3.853 travelling and admin expenses relating to support costs and charitable activities12022- 5 were reimbursed £1,239 for travelling and admin expenses). 11
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Support costs Support Govemance costs costs 2023 2022 Basis of allocation Operating lease charges Postage and ststs"onery Communications Insurances Accountancy- independent examination Bank charges Adve$1ng & promotion (7,3661 Scouting 2,905 Scouting 9,500 S¢ouling 1,247 Scouting 3,590 Scouting 30 Scouting 5,305 Scouting 1.2 11,377 2,176 3.726 1,296 11.377 2,176 3.726 46 2.697 2,697 21,318 21,318 15.211 Analy5ed between Charitsble a¢tivf(ies 21,318 21,318 15,211 10 Employees The average monthly number of employees during the year was: 2023 Number 2022 Number Admin Employment costs 2023 2022 Wages and salaries 22.750 17,867 Details about the contribution of unpaid volunteers can be found within the annual review referred to in the Trustees report under the heading "Achievements and perfomiance". There were no employees whose annual remuneration was more than £60.000. 11 Taxation The charity is exempt from tax on income and gains falling wrthin section 505 of the Taxes Act 1988 or section 252 of the Taxats"onof Chargeable Gains Act 1992 to the extent that these are applied lo ts charitable objects. 12-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 12 Tanglblè fixed ass•ts FIxiLirÈ$ and fittOny$ Cost At 1 April 2022 5,942 Al 31 Mar¢h 2023 5,942 Depreciation and impaimient Al 1 April 2022 Depreciation Charged in the year 3,583 590 Al 31 March 2023 4,173 Carrying amount At 31 March 2023 1,769 At 31 March 2022 2,359 13 Stocks 2023 2022 Raw materials and consumables 640 14 Debtors 2023 2022 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 5,841 260,957 2,990 32,000 6,170 266,798 41.160 Other debtors includes expenses deferreil for Jamboree £241.639. Woodlands £10,199 and Scoutrnoor £9,119 relating to future events planne(l. 15 Creditors- amounts falling due within one year 2023 2022 Notès Deferred income Trade creditors Accruals 16 377,848 18,718 3.540 171.165 3,503 3,090 400,106 177,758 13-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 16 D•f•rr•d Incom• 2023 2022 Other deferred income 3TT,848 171,165 Deferred income is induded in the financial statements a5 follows.. 2023 2022 Deferred income is induded wthin.. Current liabilities 377,848 171,165 Movements in the year Deferred income at 1 April 2022 Released from previous peri(xJs Resources deferred in the year 171,165 1171,1651 377,848 40,451 140,4511 171,165 Deferred income at 31 March 2023 377,848 171,165 County events (Jamboree) deferred £289.71612022= £81,3¢X)I County events IVVoodlands1 deferred £14.15412022.. £Nil) Membership fees deferred £73.97812022= £89.5051 14-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 17 R•strlct•d funds The income funds of the charity irhclude reslricled funds comprising the following unexpended balanS of donations and grants held on trust for specffic purposes.. Movement in funds Incoming Resour¢8s Balance at resources expended 1 April 2022 Movement in funds Incoming Resourc85 Balance at resources expended 31 March 2023 Balance at 1 April 2021 Legacy- Handicapped Scout fund DOE - IDLJke of Edinburghl Leader support expenses BBC Children in need mobile climbing wall Scout Association unsung hero Mercy Scouts Shooting equipment 1.000 1,000 2.796 2.796 2,796 47.349 (47,3491 500 (5001 254 254 5.000 12,7421 2,258 3.796 47.849 {47.8491 3,796 5,254 12,7421 6,308 Restricted funds Carried forward a131 March 2021 consist ofr- Legaw- lo assist members that have spe(ial needs Duke of Edinburgh IDOEI leader supwrt expenses - to assist with the expenses of leaders SLJPPOrting the DOE expeditions Mercy Scouts - to support the scout relief. development and adV(acY organisation working with communities in Uganda to overcome povety and injustice Shooting Equipment - National lottery community fijnd supporting Ihe purchase of sh¢Th*ing equipment for scout activities. 15-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 18 D•slgnatéd funds The income fund5 of the charity include the following designated lund5 which have been sel aside out of unrestricted funds by the trustees for spectfic purposes.. Movement in funds Incoming Resour¢8s Balance at resources expended 1 April 2022 Movement in funds Incoming Resourc85 Balance at resources expended 31 March 2023 Balance at 1 April 2021 Caddihoe repairs International Events Torridge closure fund 40.(N)O 40,000 140.0001 14,866 6.950 (6751 21.141 7,144 11,5001 26,785 16,109 16,109 54,866 6,950 (6751 61.141 23,253 141,5001 42,894 The ¢harily's designated unrestricte(J funds a as follo..- Caddihoe replenishment= related lo maintaining the Caddihoe scouting ntre, a building which was Ljsed and rented on a ftjll repairing lease from the National Tnjst. The fijnd was to be used as deemed necessary by the trustees over time to maintain the propety for the provision of youth services. The centre is being handed back to the National Trust. Therefore the designated fund has been released.. International Events.. relating to fees collected of £1 from each member based on the census. for 2020, 2021, 2022 and 2023 to be carried forward for fijture use. The fvnd will be available to applications from young people for support towards intemational events. Torridge closure fund.. the closure of Torridge District resulted in £16,109 being transferred to County. This amount will be distributed to the groups which were allocated to North and Mid Devon Districts in due course. 19 Analysis of net assets between funds Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restrrcted nds funds 2022 2022 Total 2023 2022 Fund balances at 31 March 2023 are represented by.. Tangible assets Current assetsl{liabilitiesl 1,769 213,498 1.769 219.8( 2.359 221.340 2.359 225,136 6.308 3,796 215,267 6.308 221,575 223.699 3,796 227.495 16-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 20 Opèratlng lèasa commltmènts Lessee There wÈr8 no opèrating leases in existence during thè year. 21 Relatsd party transactions There were no disclosable related party transactions during the year12022- none). 17-