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 finan￿al 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 ￿nS￿S 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 prin￿paI 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 so￿aY
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 ffinan￿aI 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
c￿r￿n1 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 0￿128 @ 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 S￿llt 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 cU￿ncY 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 reSoUr￿S to continue in operational existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going con￿rn 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 Co￿liti0nS 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 re￿IpL 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 re￿Ipt 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 t￿ated 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 ac￿rdance 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% redU￿ng 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 FIn8n￿81 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 aM0￿sed 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 re￿iptS 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 ServI￿S 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 ￿qUI￿d 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
cOnferen￿S 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 balan￿S 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-