Charity reglstratlon number 301214 DORSET COUNTYSCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
DORSET COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Trustees J Godber, County Chair B Booth J Orchard C Root S Marden B Pickering E Benfield C Mitchell, County Commissioner K Hewitt, County Treasuier B Howard (Appointed 27 September 20231 Charlty nUMr 301214 Prlnclpal address Buddens Scout Centre Puddletown Road Wareham BH20 7NU Accountants CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dorchesler Dors6t DT13AQ
DORSET COUNTY SCOUT COUNCIL CONTENTS Page TrusteBs' report Indèpéndent examinerfs report Slalemenl of finanal activities Balance sheet Notes lo the financial statements 8-15
DORSET COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their annual report and financial ststements for the year ended 31 March 2024. The financial statements have been preparèd in accordance with the accounting poliues set out in note 1 to the financial statements and comply with the Charities Act 2011 and 'Accounling and Reporting by Charities". Statement of Recommended Praeticè applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rèpublic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January 2016) Oblectlve$ and activities The Purposè of Scouting Scouting exists lo actively engage and support young people in their personal d6v8lopmenl, empowering them lo make a posth've contribution to society and proving them with skills for life. The Values of Scouting As sc15 we are guidad by these values.. Integrity- we act wSlh integrty.. we are honest, trusbworthy and loyal. Respect- we have self-respect and respect for others. Care- we support other5 and lake care of the world in which we live. Belief - we explore our faiths, beliefs and attitudes. Co-operation - we make a p0511ive difference." we eo-operale with other5 and make friands. Th• Seout Method Scouting lakes place when young pe¢¥Jle, in p8rtne15hip with adults, work together based on the values of Scotrting and.. enjoy what they are doing and have fun - tske part in activities ind¢xJrs and outdoor5 learn by doing share in spiritual reflecbon take responsibilty and make choices undertakè nèw and challenging activities make and live by their Promise. A¢tivities for achieving objectivès Our aim is lo promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individua15. as responsible citizens and as memb6ts of theii local. national and inlemalional communities. We arrange a programme of camps, sports and other activities lo which all young people in the County are encouraged lo participate as well as providing training for all adult leaders. Each week we provide 6,0(X) young people the opportunity to enjoy fun and adventure while dèveloping the skills they need lo succeed now and in the fvlure. We are talking about teamwork, leadership and resilience. We celebrate diversity and stand against intolerance, aays. We are part of a worldwide movement, creating stronger communities and inspiring posltive futures. We are proud to say we are a Values based movement. Public benefit statement The County meets the Charlty Commission's public benefit criteria under both the adv8ncemenl of education and the advancement of alizenship or community development headings.
DORSET COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 A¢hlevements and perforniance Summer of 2023 saw 54 young people and 6 leaders from the County (along wlh 18 of their fellow Scouts and 2 leaders from the Channel Islandsl head to South Korea for the World Scout Jamboree. As widely reported in the news, all did not go lo plan with severe weather and sub-par local arrangements changing the nature of the event significantly, bul nonetheless, alternative arrangements were speedily pul in place and the event was a qualified success. Two camps were run locally for our Explorers 11418 yéar olds) using the challenge of autumn and winter weather to test their mettle. Both events were well attended and successful with repeals are planned for 2024-25. 1115 Worthy of note that a major effort went into training leaders across the County in Safety and Safeguarding to meet tighter targets from The Scout Association and credit is due to all thè trainers involved, as well as the leaders for achIeng 100QA compliance with the targets. Usage of our camp and activity centre al Buddens continued to grow, wlh the revenue going towards our reserves, and contributing to continued development of the infrastructure. Finanelal rèview Reserves policy The Counly policy on resee5 is to hold sufficient sOUrceS lo meet three potential dem8nd5'. 1. In case of a shortfall of income and fundraising against the cost of the County'5 charitable acIltIeS. a figure of £50.000 representing almost one lull year'5 budgeted subscription income. This figure lo adjusted annually lo reflect currant budgetary p051tion. This element should be held in cash or on short call11-3 monlhsl. 2. To meet the possib demand for rèpayment of capital under the operating agreernenl with Rockley Watersport5 for our Buddens campsitè, a figure of £162,500, being the arnounl outstanding al the end of the current financial year. This figure lo be adjusted annually to take account of repayments madé, and any additional capital items pur¢hased. This element may bè held in investments on medium c8111&12 months) 3. To loal planned large scale events, a figure of £25.000 to be held on short call. This total of £237,500 is wall within the resources held by County al the present lime. The County Execullve regularly monitors th& levels of bank balances and the interest rale5 received to ensure the group obtained rnaximum value and rncome from 115 banking airangemenls.
DORSET COUNTY SCOUT COUNCIL TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 structure. govomance and managemént Gov•rnan¢e The County's governing documents are those of the The Scout Assorialion. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Oryanisation and Rules of the Scout association. Thè County is a trust eslablishad under ts rules which are common lo all Scouts. Tha Trustees who seNed during the year and up to the date of signature of the financial statements were.. J Godber. County Chair B Booth J Or¢haid C Root E Menzies S Maiden B Pickering E Benfield D Hillier C M((chell. County Commissioner C N 8urridge K Hewitt, County Treasurer 8 Howard (Resigned 27 September 2023) {Resigned 27 September 20231 (Resigned 12 Septembar 2023) {Appointed 27 S&pIernr 20231 Rtrcruitment and appolntmènt of trustees The Trustees are appointed In accordance with the Policy, Organisation and Rules of Thè Scout As50rialion. Organlsatlonal structure The County is managed by the County Exècutive Committee, the members of which are Ihe'charity Trustees. of the Scout County which is an educational charty. As charity trustees they arè responsible for complying with 169islation applicable to Gharities. This includes the registration, keeping proper accounts and makin9 retums lo the Charity Commission as appropriate. The Board consists of Chair and Treasurer together with the Ex Offlcio, Elected, Nominated and when appropriate Co-opted Members. The position of County Secrètary is no longer an ex offiao position and the current incumbent is not a Trustee. Members of tha Trustee Board must complete'Essenlial Information for Executive Committee,, GDPR, Safety. Safeguarding and Trustee Introduction training wllhin the first 5 months ofjoining the Board. This County Executive Committee èxists lo support the County Commissioner kn rneeling the responsibilitiès of the appointments and is responsible for.. - The rna1ntenan of County property., - The raising of funds and the administration of County finan¢e; - The insurance of petson5. property and equipment., - County public o¢¢asions', Assisting in the recruitrnent of leaders and other adult support.. and - Appointing any sub o)mrnitte&$ that may be required. Risk and Internal Control• The County has in place systems of internal controls th31 are designed to provide reasonable assurance against material mismanagement or loss. These include fv40 signatorie5 for all payments and a comprehensive insuranc8 policy to erisurg that insurable risks are covered.
DORSET COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ststement of Trusteos. responsibilities Thè Ttuslee5 ale responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United ngdoM Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requirès th& Trustees lo prepare financial statements for each financial year which give a true and fair view of the stste of affairs of the charity and of the incomirhg resources and application of resources of the charity for that year. In preparing these financial statements. the Trusleos are required lo.. select Suitable aco)unling policies and then apply them consistentty.. - observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent., state whethèr appli¢able accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statements., and piepare the financial slalemenls on going Contsm basis unless il is inappropriate lo piesury* that the charity wlll ¢ontinue in operation. The Tluslees are responsible for keeping suffiaenl accounting records that disclosè with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Acl 2011, tha Charity (Accounts and Reporisl Regulations 2008 arKI the provisions of trust deed. They are also responsible ft>r safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and dolgclion of fraud and other irregularities. This report was approved by the Trustees, on and signed on their behalf by.. J Godber. County Chalr Trustee 27 Jul 2024 Dated.. C IAltchèll, County Commissioner Trustee 27 Jul 2024 Dated=
DORSET COUNTY SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORSET COUNTY SCOUT COUNCIL I report lo the Trustees on rny exarnination of the Ilnancial slalements ol Dorset County Scout Counal Ilhe charityl for the year ended 31 March 2024. Responsibilities and basls of roport As the Trustee5 of the charity you are responslble for the preparation of thè finanual statements in accordancè with the requirements of the Charities Aet 2011 (the 2011 Act). I report in respect of my examination of the charity's financlal slalernenls carried out under sedion 145 of the 2011 Acl. In carrying out my examination I have followed all the applicable Dire¢lions given by the Charty Commission under section 14515llbl ol the 2011 Act. Indèpendent examinerfs ststemant Since th8 charity'$ gross income exeded £250,000 your examiner must be a member of a tdY listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of Institute of Chartered Accountants in England & Wales. which is one of the listed bodies. I have completed my examination. l ¢on)Imi that no matters have Come lo my attention in connection wilh the examination giving ma cause l() believe that in any material re$pecl.' accounting records were not kept in iespect of the charity as required by section 130 of the 2011 Act.. or the financial slalemenls do not accord with those records.. or the financial statements do not comply with the applieable requirements concerning the form and content of accounts sèt oul in the Charities (Accounts and R6POrtsl Regulations 2008 other than any requirernent that the accounts gNe a true and fair wew which is not a matter nSIdered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which attèntion Should be drawn in this report in order lo enable a proper understanding of the financial statements to be reach Matthew Haines FCA Wadebrfdge House 16 Wadebridge Squa Poundbury Dorchesler Dorsèt DT13AQ sl,EJth 20W.
DORSET COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Unresthctsd Restricted Endovmient funds funds funds 2024 2024 2024 Total Totsl 2024 2023 Notes Donations and legaciè$ Charitable acliwlies Investments 52,506 256.485 6,114 58,620 256,485 757 75,883 204.428 1,800 757 Total income and èndowments 308,991 6,114 757 315.862 282,111 Charitable activitl8S 293,083 6.166 299,249 245,718 Governance 3,19f 3.191 5,361 Total resources expend&d 296,274 6.168 302,440 251,079 Nel gainslllossesl on investments 10 (1,5991 Net incominglloutgolngl Te$ources before transfers 12,717 1521 757 13,422 29.433 Gross transfers bètweon funds 8,550 18.5501 Nat movement in funds 21,267 152} 17,7931 13,422 29.433 Fund balances at 1 April 2023 950,397 20,510 137,611 1,108.518 t.079.085 Fvnd balane•s at 31 March 2024 971,664 20,458 129,818 1.121,940 1,108,518 The st*ement of financial activities includes all gains and losses recognised in the year. All in¢ome and expendiiure derive from continuing aclivllles.
DORSET COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Flxèd assets Tangible assets Current assets Debtors Cash at bank and in hand 12 677.814 695.225 13 9,476 469,257 220,512 388,506 478,733 609.020 Cr•ditors= amounts falling due wlthln one year 14 134,60n 1195,727) Net current assets 444,126 413.293 Totsl as$•ts le$$ Current liabllltlos 1.121,940 1,108,518 Capltal funds Endowment funds- general Income funds Restrtcted fund5 restricted funds Designated funds General unrestficted funds 129,818 137.611 17 20,458 20,510 15 915,314 56,350 715,225 235,172 971,664 950.397 1,121.940 1,108,518 15 Jul 2024 The financial statements were approved by the Trustees on.. J Godber, County Chair Trustee
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlny poll¢ie8 Charlty Intorniation Dorset County Scout Council is a registered charily Ino. 301214) and its prI1paI officè is al BLwJdens Scoul Cenlrg. Puddleltswn Road, Wareham. DoTsel. BH20 7NU. The financial statements have been prepared in accordance wlh the Charities Act 2011 and 'Ac¢ounling and Reporting by Charities.. Slalemenl of Recommended Practice 8pplicable lo charities preparing thèii 8wA)unls in accordance with thè Financial Reporting Standard applieable in the UK and Republic of Ireland IFRS 1021" las amended ft>r accounting periods commèniing from l January 2016}. The charity is a Public Benefit Entity as dèfined by FRS 102. The charlty has taken advantage of the provisions in the SORP for ¢harities appIng FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash Flow5. 1.1 Going concem The Tiustees have considered the finan¢lal position of the Charity. both duiing the period and as a resum ol the GOVID-19 pandemic. and havè 3s$essed both financial and operational risk. They are of the opinion that the Charity has sufficient finanaal resources lo continue to opèratè as a going concern for the f0see3b1e future. Accordingly. the Trustges continue lo adopt the going eon¢ein basi5 in the preparation of the financial stalemenls. 1.2 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in fiJrtheran¢e of their charitable objectives. Designated funds comprise fund5 which ha been sel aside at the discretion of the Trustees for specific purposes. The purposes and uses of the dasignaled funds are set out in the notes to the financial slalemenls. Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The purposes and usÈg of the reslricled funds are set out in the note5 to the fjnancial statements. Endowment funds are subject lo specthc conditions by donors th81 the capital must be maintained by the charity. 1.3 Incoming resources Income is recognised when the charity is legally enlilled to it after any performan condmons have been met, the amounts can be measured raliably, and it is probable that income will b& re¢elved. Cash donations are recognised on receipt. Other donations are recognised once the charlty has been notnled of the donation. unless performancè ¢ondilions require deferral of the amount. Incorne lax recoverable in relation to donations reiVed under GiftAid or deeds of covenant is recognisèd al the lime of the donation. Legacies are recognised on recèipt or otherwise if the charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asseL Asse15 for distribution are re¢ognised only when distributed. Assets given lor use by the charity are recognised when ieceivable. Stocks of undislributed donated goods are not valued for balance sheet purposes.
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies {Continuedl 1A Resources expended Basic financial liabilitie5. including creditors and bank loans are initially cOgniSed at transaction price unless the arrangement Constitutes a financing transaction, where the debt in5trurnent is measured at the present valu6 of the future payments dis¢ounled al a market rate of interest. Financial liabilities classified as payable within one year are not amortisèd. Debt instruments are Subsequent carried at amortised cost, using the effectwe interest rate method. Trade creditors a obllg8tions lo pay for goods or seryices that have been acquired in the ordinary coursè of operations from suppliers. Amounts payabla arè classified as current liabilities rf payment is due within one year or less. If not, they are presented as non-current liabilities. Tradè Creditors are recognised initially al transaction prfce and Subsequently m8a$ured al amortised cost using the effective interest method. Income and expenses are included in the financi81 statements as they beeome receivable or due. Expenses in¢lude VAT where applicablè as the charity cannot reclaim 51. 1.5 Tangible fixèd as$*ts Tangible fixed assets ale initially measured at cost and subsequenlty measured al cost or valuation, net of depreciation and any impairmenl10sses. Freehold land and buildings Freehold land not depreciated, static camp depreciated al 20°A sliaighl line basis The gain or loss arising on the disposal of an asset is detemined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the slalement of financial a¢tivities. 1.6 Flx•d as$et investments Fixed asset invèslrnenls are initially measured at Iransaclion pri excluding transaction costs. and arg subsequèntly measured at fair value at &3eh reporting date. Changes in fair value are recognised in nel incomellexpendilurel for the year. Transaction c051s are expensed as incurred. 1.7 Cash and Cash equivalents Cash and cash equivalents indude cash in hand, deposits held al call with banks, other short-lerm liquid investments with original rnalurilies of Ihree months or less, and bank overdrafts. Bank overdrafts are shown wilhin borrowings in current liabilities. Critl¢al accounting estimats$ and judgements In the application Of the charity's accounting polici8s. the Tiuslees are required to make judgements, estimates and assumptions about the carrying amount of a55ets and liabilities that arè not readily apparent from other sources. The estimates and associal@d assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these gsllmates. Thè éstrmates and underlying 3s$umplions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimatè is rovisÈd where the revision affects only that period, or in ihe period of the revision and future periods where the revision affects both current and future periods.
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable actlvltle¥ Unrnstrl¢t¢d funds 2024 Unrestricted funds 2023 Incomè from charitable activili8s 256,485 204.428 Donations and lèga¢ies Unrestrlctsd Re$trlcted funds funds Total Unrèstrl¢ted funds 2024 2024 2024 2023 Donations and gifts 52,506 6,114 58,620 75,883 Invèstmènts Endowment nds g•naral 2024 Totsl 2023 Investment income 757 1,800 10
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 CharbtablÈ a¢tFvltie$ Actlvltles 2024 A¢tlvlll•$ 2023 Stsff Costs Depreciation and impaimenl Charitable expenditure 1641 17,411 228,371 17,411 281,838 299,249 245.718 Analysis by fund Unresliicled funds Restricted funds 293,083 6,166 238,876 6,842 299.249 24S,718 Trustees During the yèar, there We no retirement benefits accnjing lo employeès who wera also a Iru$lee12023- n in respect of dèfined eontribution pension schernes. Employees Employment co$ts 2024 2023 Wages and salarles (641 The were no employees whose annual remuneration was £60,000 or more. 11
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Governan¢e c08ts Unrestricted Endowmènt funds funds Total Total 2024 2024 2024 2023 Independent examination fee Governance expenses Investment management fees 2.736 455 2,736 455 2,736 2,363 282 3.191 3,191 5.361 10 Net gainslllossèsl On investments Endowm•nt nds general 2024 Total 2023 Revaluation of inveslrnenls 11,5991 11 Taxation The Charity is exempl frorn taxation on Its aCtIlieS because all its income is applied for charitable purposes. 12 Tangible fixed assets Froehold land and bulldlngs Cost At 1 April 2023 772.035 Al 31 March 2024 772,035 Depre¢iation and impaimiènt Al 1 April 2023 DepTecialion c*arged in the year 76,810 17,411 At 31 March 2024 S4,221 Carying amount At 31 Marth 2024 677,814 At 31 March 2023 695.225 12-
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Debtors 2024 2023 Amounts falling due withln one year.. Other debtors Prèpayments and accrued income S27 8,849 4.768 215,744 9,478 220,512 14 Creditors: amounts falling due withln onè year 2024 2023 Deferred income Accruals 31.746 2,861 192,528 3.199 34,607 195,727 15 Designated funds The unrestrictèd funds of the charity comprr5e the UneXpend balances of donations and grants which ale not Subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have b8gn $et aside out of unrestricted lunds by the trustees for specific purposes. Movement in funds Incomti Expgndlturo Transfers In I Balanc? at 1 Aprll 2023 Balanca at 31 Mar¢h 2024 Buddens Camping & A¢b"vity Centre Resems Fund 695.225 20,000 117.411) 877,814 237,500 217.500 715.225 {17,4711 217,500 915,314 13-
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Endowment fund$ Movoment in funds Expondi¢ui• Transfets Inl out Balance at 1 Aprll 2023 Incomo Galn¥ ond 8Alante at losses 31 March 2024 Colonel Pass fund Antony Sanctuary fund 111,986 25,625 757 18.5501 104,193 25,625 137,611 757 (8,5501 129,818 The endowment funds are made up of the Colonel Pass fund a Permanent Endowmènt fund and the Anthony Sanctuary fund an Expendable Endowment fund. 11 was agreed with the Sanctuary Iruslees that the funds should be used for future capital improvernents. A transfer has been made from the Sanctuary fund lo the unrestricted fund in relab'on tr) improvements already made. 17 Restrictad fund$ The reslrtcted funds of the charty Cornpfise the unexpended balances of donation$ and gran15 held on trust subject to specifie ¢ondilions by donors as lo how they may be used. Movement in funds lttcgme expenditure Transfers Inl out Balanc8 at 1 Apvil 2023 8alanc• at al March 2024 Regional Fund Quality Programme Fund Gregory Fund 7.135 1.175 12,200 6.114 (4,491} 11,175} 151X)I 8,758 11,7CX) 20,510 6,114 {6,1661 20,458 Included wlhin restricted funds 15 the total of £8,758 12023 - £7,135) which is held by the Dorsel County Scout Council on behalf of the South Wesl Region. 18 Analysis of net a$$ets beeen funds Unrastrietèd Restricted EndowmÈnt Funds Funds Fund¥ 2024 2024 2024 Total Total 2024 2023 Fund balances at 31 March 2024 are represented by. Tangible assets Current as5etsllliabilitiesl 677,814 293,850 677,814 444.126 695,225 413,293 20.458 129.818 971,664 20,458 129,818 1.121,940 1,108,518 14-
DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Related party transactions Transactions wlth related parties During the year. no Trustee received any remuneration12023- ni During the year, no T¥uslee reIVed any benefits in kind12023- ni During th8 year, expenses of £629 were reimbursèd to Trustees 12023- nil) 15-