Charlty Reglstration No. 301073 DEVON COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Lentells Chartered Certified Accounianis
DEVON COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Tw$t•¢$ Mr James Lituejohns Mr Sleven Donohue Mr Christopher Solway hAs Emma PaY Mr Rory FitZ-Gerald Mr John Jarvis MrWe¥an¢Jer Hammond {App)inled 5 June 20231 (Appointed 16 September 20231 (Appointed 1 June 20231 (Appointed 16 September 20231 Ms Jane Bat¢helor Mr Michael Hill Charlty numbor 301073 Principal address 14 Barracks Road Fremington Bamstaple Devon EX31 3FP Independent examiner Lentells Limited 17- 18Lèach Road Chard Business Park Chard Sometset TA20 1FA
DEVON COUNTY SCOUT COUNCIL CONTENTS Page Trustees. report Independent examine¢s report ststemenl of financial 8¢tiwties Balance sheet Notes to the finanal statements 8-18
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Thè Trustaès pr8sent their annual reKK)rt and financial statements for the year ended 31 March 2024. 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. Public benefit The Trustees have paid due regard to guidan issued by the Charity Commission in deuding what activities the charity should undertake.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Aehl•v•m•nts and porfornianee Significant activilies and achievements againsf objecbves The lease for Caddihoe expired some while ago although we still had possession of the site until earlier this year. The Trustees discussed al length the usage over past years and the facilities that members now expect lo be provided on campsites. We also considered a number of proposals put forward by the National Trust who own the sile. After much deliberation il was decided not lo renew the lease. We re(xxJnize that this wll be a disappointment lo some members bul ultimately in the best interests of Devon S¢x)ub"ng. We were fortunate in being 8lloc8led iwo units to attend the Wodd Scout J8mtK>ree held last August in South Korea. This enabled Devon lo send 80 young people and leaders to this event. Although there were problems with the infrastructure etc. some UK HQ staff flew out to South Ktsa lo ensure the wellbeing of our young people who were moved into allemab've a¢¢ommodalion. Not quile the lambo experien¢e they expected, they had a very unique experience. leaml 8 lot about South Korea and We made very wel¢ome by all those that they mel. Another sucSsful County confence was held at Petroc Tiverton in May. As well as the OPPDrtunity to network with other members across the County we had some excellent inspirational speakers join us at the event. Two major county events RGB and ScoutEx were held at Westpoint in August 2023. This was the first large event since the end of the pandemic. Alhough the numbers attending were lower than we had hoped it was very successful. Feedback from those attending was very encouraging and confimied our plans to go ahead with Scoutmoor in August 2024. By now you will have seen our nsuS figures which show a small increase in membership. Athough not as much as we would have liked it is broadly in line with the national average of 4°k gr. To promote Scouting to a wider audience we are now having a presence initially at some Career Fairs in Devon. Targeting only a few lttations to start with, it has created interest and we have recruited some new adult volunteers. Again we showcased Scouting al the Devon County Show in May. The star attraction was of course our climbing wall with over 700 people enjoying the experien over the 3 days. We believed that il was lime lo review the Disth"ct Structure to better reflect the scouting provision across the county. Over the past year we have merged South Hams, Plympton and PlymstcKk into a new South Devon Distn"ct. We have also merged Torridge with North Devon. Both of these changes have resulted in better Scouting for our young people and improved support for our adult volunteer5 and group5. As we head towards the planned Transformation for Scouting nakn"onally. there are a number of changes in the way that we operate as well as 8 new membership system 8nd fflore emphasis on govemance for our Trustee Boards, formedy known as ExeGutive Cornmittees. However we musl not forget that our CO purp)se is lo provide fun and adventurous activtlies by way of 8 structured program deliVed in a safe manner for our young people. Financial review R8serves policy It is the policy of Ihe charily that unrestricted funds which have nol been designaled for a specific use should be maintained at a level equivalent to one yearfs income Irom the County Levy plus any amount deemed necessary lo cover certain future events including attendan al 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 fijnds may be raised. This level of reserves has been maintained throughout the year. Principal funding sources The prinupal funding source conlinues to be membership subscripbons.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Major nsks The Truslees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Factors likely to affect future finanual perfomian The Trustees have recognised the importance of retention and growth and, with the approval of t)oth Region and HQ, have consciously deaded to invest in both areas. Funds this year have been directed to trying to recruit both young people and, perhaps more imtx)rtantly, adulls. A continued year on year presence at the Devon County Show is beginning to reap benefits as is the new initialive of attending Careers Fairs across the County. Whilst attendance by County rnembers at these events does incur a o)st. we have had many successes this year, with new leaders being recruited in both Exeter and Plymouth. In addition, the need has been identified to invest in our current members by providing more County events, subsidised by the County element of the Membership fee. The annual County Conference is provided for our adult members- an opportunity for us to come together and enjoy a full programme of activities. RBG/ScoutEx was the first subsidised event accessible to all our young people with more planned over the coming years. We continue to financially sUPPOrt our WSJ participants and our Inlemalional Fund is available to Young People embarking on overseas adventures. Structure, govemance and management The charity is a trust established under ils rules which are mmOn lo all Scouts. The county's governing documents follow a Conveyano dated 12 July 1947 upon the trusts of the Boy Scouts Association Tru51 Deed 1935, as amended on 10 October 2016 and advise the Gharity will follow the bye laws, policies, rules 8nd organisalion of The S¢oul Asso¢iab"on (charity number 3061011 govemed by 8 Royal Charter detsils of which can be found in Rule 6.1 of the S¢oub"ng POR IPoli¢y. organisalion and Rules) IMar¢h 20241 lww.500Uts.0rg.uk1PorI In addition the charity adopleil in 2020 res)lutions relating to member5 of the committee, ondu¢t of meetings and length of service. The Devon County Scout Counryl's Charity number is 301073 and scout asswation number is 114. The Trustees who served during the year and up lo the date of signature of the financial statements were.. Mr James Littlejohns Mr Steven Donohue Mr Christopher soaY Mrs S8r8 Pitchford Mrs Nancy Craven Ms Emma Pacey Mr Rory Fitz-Gerald Mr John Jarvis MrAlexander Hammond Ms Jane Balchelor Mr lan Robertson IRe5igned 16 September 20231 {Resigned 16 September 20231 {Appointed 5 June 20231 {Appointed 16 September 2023} {Appointed 1 June 20231 IAppoinled 16 September 2023 and Signed 5 February 2024 {Appointed 16 Seplember 2023) Mr Michael Hill R8¢ruAtment and appointm8nl of trusl8&s The Trustees are appointed in accordance with the rx)liues. organisation and rules of the ScoutAssoaation (charity number 3061011.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Trustees. report was approved by the Board of Trustees. Signed on C109124 @ 08."2 Mr John Jarvis Trustèè Dale..
DEVON COUNTY SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEVON COUNTYSCOUT COUNCIL I r8POrt to th8 Trust8es on my èxamination of thè finanaal statements of Devon County Scout Council (thè charity) for the year ended 31 March 2024. Responsibilities and basis of report As the Trustees of the charity you are responsible for the preparation of the financial ststements in accordance with the requirements of the Charities Art 2011 (the 2011 Actl- I report in respect of my examinath.on of the charity's financial statemen15 carried out under section 145 of the 2011 Act. In carrwng out my examination I have followed all the appli(zble Direction5 gtven by the Charty Commission under section 14515llbl of the 2011 Act. Independent examinerfs statement Since the charity's gross income eXede¢j £250.(0 your examiner wnusl be a member of a body listed in section 145 of the 2011 Act. I confirm that l awn qualtfied to underlake the examination because l am a member of ACCA, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in Preferen lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bul has now been withdrawn. l understsnd that this ha5 been done in order for financial stslements lo provide a tnje and fair view in accordance with Generally Accepted Accounting Practice effective for rep(yting periods beginning on or after 1 January 2015. I have completed my examinabon. I confirni that no matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or the financial statements do not accord with those records- or the financial statements do not comply wilh the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no ConMS and have come across no other matters in connection with the examination to which attention should be drawn in this rerK)rt in order to enable a proper understanding of the finanoal statements to be rea¢hed. Signed on 04109124 @ 08". Lentells Limited Robert Wegner FCCA 17- 18Leach Road Chard Business Park Chard Somerset TA20 1 FA Dated..
DEVON COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrastrlcted Restrleted funds funds 2024 2024 Totsl Unrestrlcted Restrlcted funds funds 2023 2023 Total 2024 2023 Not•s Income from: Donations and legaciès Chariiable activilies Other trading activities Investments 5.254 5.254 26,460 72,975 440 66,953 384,694 961 66.953 384,694 26,460 72,975 440 Total income 452,608 452.608 99,875 5,254 105,129 ExndIture on: Charitsble activities 499,018 150 499.168 108,307 2,742 111,049 Total expenditure 499,018 150 499,168 108.307 2,742 111,049 Net expenditure and movement in funds 146,4101 11501 146.5601 18,4321 2,512 15,9201 Reconciliation of funds.. Fund balances al 1 April 2023 215,267 6.308 221.575 223,699 3,796 227,495 Fund balances at 31 March 2024 168,857 6,158 175.015 215,267 6,308 221,575 The stalement of finanual activities includes all gains and losses recc4nised in the year. Al income and expenditure derive from continuing aclivities.
DEVON COUNTY SCOUT COUNCIL BALANCE SHEET ASAT31 MARCH2024 2024 2023 Notes Fixed assets Tangible assets 13 4,642 1,769 Current assets Debtors Cash at bank and in hand 14 29,682 200,393 266,798 353,114 230.075 619,912 Cr•dltor$.' amounts falllng due wlthln ono year 15 159,702) 1400,1061 Net current a55ets 170,373 219,806 Total assets less current liabilities 175.015 221,575 Net assets ex¢luding pension liability 175.015 221,575 The funds of the charity Restricted income funds Unrestricted funds 17 6.158 168.857 6,308 215.267 175.015 221,575 The financial statements were approved by the Trustees on ......................... Signed on C 124@ 08.2 Mr John Jarvis Trustè•
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 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 specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the finanaal 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 2024 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 2024 Accounting policies (Continued) 1.8 Cash and cash equivalents Cash and cash equivalents irtclude cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of Ihree months or less, and bank overdrafts. Bank overdrafts are shown within borrowngs in current liabilrties. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Finanual Instruments, and Section 12 'Olher Financial Instruments Issues. of FRS 102 to all of its fir)ancial instruments. Financial instruments are recognised in the chariWs balan sheet when the charity becomes party lo the contractual provisions of the instrument. Financial 85sets and liabilities are offset. wth the net amounts presented in the financial slalements, when there is a legally enforceable right to set off the rectyJnised arnounts and there is an intention lo setue on a nel basis or lo realise the ¥ssel and selue the liabilty simultsneously_ Basic financial assets Basic financial assets, which include debtors and cash and bank balans, are initially measured al transaction price including transath.on costs and are subsequently carried at arnorb"5ed cost using the effective interest method unless the arrangement constitLrte5 a financing transaction, where the transaction is measured al the present value of the future reip1S discounte(l al a matkel rale of interest. Financial assets classifiad as ¢1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction pri unless the arongement constitutes a finan¢ing transa¢tion. where the debt instrument is measured 8t the present value of the futu payments discounted al a market tate of inleresl. Financial liabilities Classified as payable within one year are not amortised. Debt instruments are subsequendy carried at amortised cost, using the effeciive 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 presenled as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Dere¢ognition of fin•n¢ial liabilities Financial liabilities are derecognised when the tharity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitjement is recognised in the period in which the employee's seNices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminate the employment of an employee or to provide temiination benefils. 10-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Crltleal aecountlng ostlmatos and Judg•m•nts In the application of the charity's accounb.ng policies, the Trustee5 are required to make judgements, eslimales and assumpb.ons about the carrying amount of assets and liabilities th8t are not readily apparent from other sources. The estimates and 85soGiated assumptions are based on hisloriGal experien and other factors that are conSided to be levant. A¢tu81 results may drffer from these estimates. The eskn'mates and undedwng assumptions are reviewed on an ongoing basi5. Revisions lo accounting estimates are recognised in the period in whith the e5b.mate is remsed where the revision affects only that period. or in the period of the revision and luture riodS where the revision afftrcls both current and future periods. Income from donations and legacies Restricted funds 2024 Restricted funds 2023 Donations and gifts 5,254 In¢¢me from Charitable activities Unr•strlctod funds 2024 Unrèstrlct8d funds 2023 County •vents Income from events Other income 66,521 432 25,018 C•ddihoe Income from events 1,442 66,953 26,460 Incoma from other trading actlvities unstrICted Unrestri¢ted funds funds 2024 2023 Membership fees International Jamboree fees Membership fees due to headquarters 335,512 302,688 1253,5061 312,750 1239,7751 Other trading activities 384,694 72.975 11
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ineomo from Invostmènts Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 961 440 Expenditure on charitable activities Scoutrng 2024 Scouting 2023 Dire¢t ¢o$ts Staff costs Depreciation and impairment Caddihoe costs (excluding rent) Distribution to distri¢ts County activities Adult training Jamboree Travel cOnferenS and courses Meetings Regional fund Small equipment and sundry items 24,992 1,547 22,750 590 886 3,475 49,509 320 2.348 7,737 124 176 1,896 90,807 734 296,438 17,824 2,268 2,280 524 34,390 1,816 473,700 89,731 Share of support and govemance costs (see note 11) Support 25,468 21,318 499,168 111,049 Analysis by fund Unrestricted funds Restricted funds 499,018 150 108,307 2.742 499,168 111,049 Net movement in funds 2024 2023 The not movement in funds is ststed after chargingl(creditingl- Depreciation of owned tangible fixed assets 1,547 590 12-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Trustèos The Devon County Scout Council administrator Ms Jane Batchelor was appointed as a Trustee on 1 June 2023 so that she could temporarily fu111 the role of Treasurer in the absen of any other nowinations. Her 8dminislr8lor employment costs continue to be shown in note 10 of these finanGi81 statements 85 she has been the only paid employee for a number of years_ No other Trustee5 lor any persons connected with Iheml reiVed any remuneration during the year. Ten Trustee5 were reimbursed a totsl of £10.654 Iravelling and admin expenses relating lo support costs and tharitsble activitie512023- 6 Trustees were reimbursed £3.853 for Iravelling and admin expenses). 10 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Admin Employment costs 2024 2023 Wages and salaries 24.992 22,750 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. Remuneration of key management personnel The remuneration of key management personnel was as follows= 11 Support Costs allocated to a¢tivities 2024 2023 Postage and stationery Communications Insurances A¢¢ountan¢y- independent examination Bank Charges Advertising and promob.on 1,166 11,389 2,597 3,225 50 7,041 1,296 11,377 2,176 3,726 46 2,697 25,468 21,318 Analy5ed between- Scouting 25,468 21,318 13-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Taxatlon The charity is exempl from taxation on its activrties because 811 rt5 income is applied for charitable purposes. 13 Tangible fixed assets Flxtures and rittings Cost Al 1 April 2023 Additions 5,942 4.420 Al 31 March 2024 10,362 Dèprèclatlon and Impalmient At 1 April 2023 Depreciation charged in the year 4,173 1,547 At 31 March 2024 5,720 Carrying amount At 31 March 2024 4,642 Al 31 March 2023 1.769 14 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Other debtors 6,288 23,394 5,841 260,957 29,682 266,798 Other debtors in¢ludes expenses deferd for S¢outmoor £21.202 and Jamboree £1,192 relating to future events planned and £1,000 repayment due from North Devon District. 15 Creditors: amounts falling due within one year 2024 2023 Notes Deferred income Trade credilors Accruals and deferred income 16 50,495 5,742 3,465 377,848 18,718 3,540 59,702 400,106 14-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 D•f•rr•d Incom• 2024 2023 other deferred income 50,495 377,848 Deferred income is induded in the financial statements as follows.. 2024 2023 Deferred income is induded wthin.. Current liabilities 50,495 377,848 Movements in the year. Deferred income at 1 April 2023 Released from previous perio¢Js Resources deferred in the year 3Tf,848 1377,8481 50,495 171,165 1171,1651 377,848 Deferred income at 31 March 2024 50,495 377,848 County events (Jamboree) deferred £Nil (2023.. £289,716) County events (Woodlands) deferred £Nil12023.' £14,154) County events Iscoutmwrl deferred £39,74512023.' £Nill Membership fees deferred £10.75012023= £73,978} 17 Restricted funds The reslricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific condilions by donors as to how they may be used. Al 1 April 2023 Incoming resources Resources At 31 Mar¢h exp¥nded 2024 Lega¢y- Handicapped Scout fund DOE - (Duke of Edinburgh) Leader support expenses Mercy Scouts Shooting equipment 1.0 1,000 2.796 254 2.258 2,796 104 2,258 11501 6.308 11501 6,158 15-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restricted funds (Continued) Previous year.. Al 1 April 2022 Incoming resources Resources At 31 March expended 2023 Legacy- Handicapped Scout fund DOE - (Duke of Edinburgh) Leader support expenses Mercy Scouts Shooting equipment 1.(KJO 1,000 2.796 2,796 254 2,258 254 12,7421 3.796 5,254 12,7421 6,308 Restricted funds carried forward al 31 March 2021 consist ofr- Legacy- lo assist members that h8ve spe(yal needs Duke of Edinburgh (DOE) leader supwrt expenses - to assist wtth the expenses of leaders supporting the DOE expeditions Mercy S¢outs - to support the scout relief. development and advcucy organisation working with Communities in Uganda lo over¢ome povety and injusti Shooting EqLJipment - National lottery community fijnd Suprting the purchase of sh¢x>ting equipment for scout activities. 18 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balanS of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specrfic purposes. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 International Events Torridge closure fund Gener81 funds 26.785 16.109 172.373 640 117,6481 116,1091 1465.2611 9,777 451,968 159.080 215.267 452.608 1499,0181 168,857 16-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Unrestricted funds (Continued) Previous year.. Al 1 April 2022 Incoming resources Resources At 31 March expended 2023 Caddihoe repairs International Events Torridge closure fund General fLJnds 40,(KJO 21.141 140,0001 11,5001 7.144 16,109 76,622 26,785 16,109 172,373 162,558 166,8071 223.699 99,875 1108,3071 215,267 The charitys designated unrestricted funds are as follows.'- Caddihoe repairs.. related to maintaining the Caddihoe S¢XJLrting centre, a building which was used and rented on a full repairing lease from the Nation81 Trust. The fund was to be used as deemed necessary by the trustees over time lo maintain the property for the promsion of youth Servi5. The designated fund was released back to general funds in the year ending 31 March 2023 ahead of the C8ddihoe Cent being turned lo the N81ional Trust in the year ending 31 Mar¢h 2024. International Events". lating to fees ¢olle¢ted of £1 from ea¢h member based on the census each year from 2020 onwards whid) is Carried foTh¥ard for ftrture use. The fvnd is available to applications from young people for support towards inlemational events and those appn)ved are Charged against the fund. Torridge Closu fund.. the dosure of Torridge District resulted in £16,109 funds undistributed which were given to North Devon District for activities in the area. 19 Analysis of net assets between fvnds Unrestrictèd funds 2024 Rostrictèd funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilitiesl 4.642 164,215 4,642 170,373 6,158 168.857 6,158 175,015 17-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Analysis of net assets between funds (Continued) Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 March 2023: Tangible assets Current assetsl{liabilitiesl 1.769 213,498 1,769 219,806 6,308 215.267 6,308 221,575 20 Related party tran$a¢tion$ There were no disclosable related party transactions during the year12023- none). 18-