# **Essex County Scouts Annual Report and Accounts 2023-2024**
**Charity Number: 302097**
## **Annual General Meeting Tuesday 10[th] September 2024 at 7.30pm Skreens Park Scout Activity Centre Skreens Park Road, Chelmsford Essex CM1 4NL**
|**Contents**||
|---|---|
|**Charity Details**|**3**|
|**Trustees Report**|**4**|
|**Report of the County Treasurer**|**21**|
|**Auditors Report**|**25**|
|**Statement of Accounts**|**31**|
|**Annual Census**|**50**|
**The Essex County Scout Council is a Trust established under the rules of The Scout Association. Trustees are appointed under the Policy, Organisation and Rules of The Scout Association.**
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**Essex County Scout Council**
President
The County Trustee Board
The Lord Petre, KCVO, DL
Vice Presidents
J C Bailey G Courtauld OBE, DL B J Cousins L A Jordan, DL M C Treacher, MBE Dec’d (Until 22/5/23)
Bankers
Barclays Bank Plc 2 High Street Chelmsford, Essex CM1 1BG CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling, Kent ME19 4JQ Caxton Payments Ltd 2 Leman Street London, E1 8FA
Auditor
Edmund Carr LLP 146 New London Road Chelmsford, Essex CM2 0AW
Insurance Broker
Clear Insurance Management Ltd 34 Ness Road, Shoeburyness, Essex SS2 9DF
Contact Address
County Secretary 132 Cedar Road, Canvey Island Essex SS8 9HS
secretary@essexscouts.org.uk
Ex-officio Trustees
P J Stennett, County Chairman R A Bye County Lead Volunteer Mrs K Daykin-Woodberry, County Secretary Mrs L Sloan, County Treasurer Miss J McDonald, County Youth Lead (wef 23/11/23)
Nominated Trustees
Mrs S Griffiths P Walker M Brace J Long Miss L Nolan (Until 18/03/2024)
Elected Trustees
J Freake T Humphries G Monk C Willis M Edson Co-opted Trustees None
Charity Registration No: 302097 Scout Association No: 117
Online
- www.essexscouts.org.uk
- facebook.com/essexscouts
- twitter.com/essexscouts
- instagram.com/essexscouts
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## **Report from the County Trustee Board**
Scouting is a movement powered by the kindness and commitment of our volunteers, who make a difference and help to develop the young lives in our communities.
## **Our Vision**
By 2025 we'll have prepared more young people with Skills for Life, supported by amazing leaders delivering an inspiring programme.
We'll be growing, more inclusive, shaped by young people and making a bigger impact in our communities.
## **Our Mission**
Scouts gives young people skills for life. Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.
In partnership with adults, young people take part in fun indoor and outdoor activities. They learn by doing, by sharing in spiritual reflection and by taking responsibility. They make choices, undertake new and challenging activities, and they live their Scout Promise.
## **Our Values**
We act with care, respect, integrity, co-operation, exploring our own and others beliefs.
## **Our Three Pillars of Work**
To support the movement achieve its goals, our three pillars of work are a plan of action which supports our members and extends our reach, impacting the lives of more young people:
- **Programme** – is fun, enjoyable, high quality, delivered and supported by simple (digital) tools, to help young people gain skills for life.
- **People** – are well trained, with adult volunteers from all backgrounds better supported and more motivated, to support more young people from diverse backgrounds.
- **Perception** – to ensure that scouting is better understood, more visible, trusted and respected, with Scouts seen to be playing a key role in society.
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**Our Goal**
Our aim is to build on the success of the previous plan: to continue to grow, become more inclusive, to be shaped by young people and to make a bigger impact in our communities.
The Essex Scout County comprises of 19 Districts, one of which is devoted purely to Sailing (Adventures Offshore). Within the remaining 18 Districts there are 248 Scout Groups with a total of c5,000 Adult volunteers delivering quality Scouting based programmes and in support roles. The Trustees acknowledge that a simple “thank you” to the Leaders and administrators across the County does not reflect the level of appreciation required for their support and generosity in giving their spare time to volunteer to the Sections, Groups, Districts and Units within the County.
The County Trustee Board team are empowered to provide governance and resources to support the Groups/District’s Adult volunteers and Administrators.
The Trustees confirm that they have paid due regard to the need in the Charities Act 2011 to demonstrate that our aims are for the public benefit. Our assessment is that we have met the public benefit criteria under both the Advancement of Education and the Advancement of Citizenship or Community Development headings.
The main principles of Scouting demonstrate that our aims are for the public benefit by:
- Supporting young people to develop their full potential, through the Scouting programme.
- Undertaking all Scouting activities with full consideration for the health and safety of all participants.
- Our members making the Scout Promise to be able to benefit from full scouting membership.
- The young people and other main beneficiaries of Scouting being in the 4 - 25 years age range.
- Being an inclusive organisation, with membership open to all, including those living in financial hardship. Whilst an annual membership fee is payable by all members, the ability to join is not restricted by their ability to pay. Arrangements are in place to assist those who are unable to pay their annual membership and other costs, both locally and through the County Support Fund.
## **Structure, Governance and Management**
Essex County Scout Council is the electoral body which supports and encourages the development of Scouting in the County, and operates in accordance with a
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written Constitution. It is the body to which the County Trustee Board (the Trustees) is accountable. Details of the County Trustees are shown on page 3. Historically, Trustees have been appointed annually at the Annual General meeting of the County Scout Council, either by election or by nomination, and may also be co-opted by the County Trustee Board during the year. From 1 April 2024, Trustee Boards are making changes to their membership. These include how Trustees are appointed, term limits, who can be a Trustee and how many Trustees they have, with the changes taking effect from the 2024 Annual General Meeting.
Trustees are made aware of their responsibilities, and are able to benefit from training provided by the County Training Team or e-learning packages from The Scout Association website. The County Trustee Board promotes Trustees responsibilities to both District and Groups and compliance is monitored. We ensure that young people are involved in decision making, with two 18 – 25 year olds being members of the County Trustee Board and 18 - 25 year olds also represented on any County Trustee Board sub-committees. Young people are also given opportunities across the County to become Leaders of the Future, leading to better retention of young people through adult volunteering.
The County Trustee Board met 5 times during the year, by a mixture of face to face and Zoom meetings. During the year, the County Trustee Board is supported by a number of sub-committees and boards, consisting of Finance (including the County Grants Board), Appointments Advisory, Skreens Park Activity Centre, and Thriftwood County Headquarters & Training Centre. The County Scout Council receives substantial support from a large number of volunteer helpers. There are c55 members of the County Team and other advisors directly supporting the County Scout Council. None of these volunteers receive any payments for services rendered. The principal sources of the Scout Council’s income are membership subscriptions, fees paid by members for activities, together with grants and donations from public bodies, trusts and individuals.
Processes are in place to monitor compliance with mandatory training for all Adults throughout the County, with the County Trustee Board remaining focused and fully committed to Safety and Safeguarding. We have a Health & Safety (H&S) Professional in the Team who has compiled a comprehensive H&S document, as well as providing practical help and guidance to the Groups and Districts around the County.
## **Trustees’ Responsibilities Statement**
Our Trustees are valued, with them taking on several important roles. The Trustees are responsible for preparing the Annual Report and overseeing our Financial Statements in accordance with applicable law and Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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Trustees are responsible for making sure our financial statements give a true and fair view of the status of the charity. They also monitor incoming resources and the application of the County’s resources for the year. Law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP 2019 (FRS 102).
- Make judgements and estimates that are reasonable and prudent.
- State whether they’ve followed applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the ‘going concern’ basis, unless it is inappropriate to assume that the charity will continue in operation.
The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the Charity. They must also help our Trustees to ensure that the financial statements comply with the Charities Act 2011, the Charity (Annual Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees confirm that major risks have been reviewed and systems and procedures have been established to manage those risks (as set out in the Risk Assessment Policy on pages 23 and 24).
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## **Achievements and Performance**
## **Coronation of His Majesty King Charles III**
As a County, we were approached by headquarters and asked to forward details of Queen’s Scout Award Holders who attained their award in the last 3 years and are under 25, to potentially help at the king’s Coronation on 6[th] May 2023. Essex Scouts eventually sent three representatives to act as stewards on the day.
The Scouts were the only uniformed organisation asked to undertake such duties, so it was a great honour for the Association.
## **Review of the Year**
During the year, progress has been made in implementing the various actions set out in the County Development Plan which was developed by Team Essex (consisting of the members of the County Trustee Board, together with the Essex Senior Leadership Team and District Lead Volunteers) in 2022, to identify what we need to do to move Scouting in Essex forward:
- _The Vision Statement set by Team Essex for Essex Scouts:_
- **“Essex Scouts will be the best in providing safe, fun and quality scouting for all young people across the County.”**
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- _Providing support to Groups and Districts with Adult recruitment_
- Recruitment Tool Kits – The four toolkits purchased by the County (each consisting of a Gazebo, free-standing roller banners, feather flags and leaflets) continue to be well used by local Districts and Groups around the County.
- Growth and Development Project - With the current funding coming to an end in 2024, the Trustees have agreed to continue funding a full-time paid Growth and Development Officer (GDO) beyond June 2024. The GDO continues to play a key role in the recruitment and support of local adult volunteers and Young Leaders (14-18), to help grow and develop new provision, and strengthen existing groups in identified communities/areas of need across Essex. With the funding going forward being provided solely by Essex Scouts, we are now able to broaden coverage of the GDO’s activities across the whole of the County.
- _Improving Communications and making it more targeted i.e. “Right message to the right people !”_
- County Website – During the year, the County Website was moved to a new home, which should make it more secure and easier to maintain.
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- Mailing Lists – As part of the ongoing Compass clean-up, work continues to ensure that all Adults have a valid email address with work undertaken to ensure that all adults are included. As a result, mailings are now sent direct to our volunteer leaders, which has already shown an improvement in response rates with information being received direct by those it was intended for, in a timely manner.
- Compass – As part of the Transformation project, a significant amount of work has been undertaken to clean-up the contact information for every Adult Volunteer recorded on The Scout Association’s Adult Membership database. This will help to ensure that the data is fit and ready to migrate to the new digital system being introduced to replace Compass.
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- o County Lead Volunteer s Update – the County Lead Volunteer continues to issue regular updates to the members of Team Essex, providing key information and updates, particularly where action is required, so as to focus attention where something needs doing. This has proved to be invaluable, in light of activity undertaken by HQ following completion of the Great Orme inquest.
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- _Providing support for District Youth Leads_
- The County Youth Lead is working hard to develop the network of District Youth Leads, with support being provided to District Lead Volunteers to help them make a Youth Lead appointment, if they do not already have one.
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- _Providing ways to give Essex Scout volunteers the recognition they deserve_
- Awards Data – An increase has been seen in the number of awards being presented across the County, as a result of ongoing analysis of the County’s data by the Awards Team to identify areas where action is required and the information shared with District Lead Volunteers.
- Awards Committees – District’s have been encouraged to establish their own Awards Committee to help identify candidates and submit nominations.
## **Major Events and International**
The following **Major Events** took place during the year:
- **ESSEX WEEKEND** – held in May 2023. – Year on year, the numbers attending continue to increase at this unique event, with 450 attendees in 2023. The weekend is aimed at leaders, families and friends and brings together volunteers from across Essex Scouts at Skreens Park to camp and sample the many different activities on offer. Fun times for all are guaranteed and our thanks go to Wendy Bye and her team for the work done in ensuring the event is a success !
- **County Marathon** - is the annual, physically demanding, 2-day incident hiking
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event that is open to Explorer Scouts, Network and adult teams. The 2023 Marathon took place in the New Forest at the end of September, with over 40 teams participating. The photos on the Essex Scouts website show a flavour of why people love this event and come back year after year.
- **County Backpack** - is also a 2-day incident hike for the Scout section, with them working in patrols to visit as many of the bases as they can. Each base provides activities and challenges for the teams to complete. This is another very successful event and continues to go from strength to strength.
In terms of **international trips** undertaken during the summer of 2023, over 230 Explorer Scouts and 40 adult leaders took part in the Essex Scouts Expedition 2023 Programme (EsEx23):
- **Jersey** - The unit (made up of 32 young people and 8 leaders) spent 9 days camping in Jersey, with a day trip to Saint Malo in France being sabotaged as a result of a force-8 gale. During the trip, the unit experienced a wide variety of outdoor activities, including blokarting, surfing, high ropes and coasteering.
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- **25[th] World Scout Jamboree in South Korea** - There were 2 full units
- (consisting of 36 young people and 4 adults) from Essex, together with a half unit (made up of 18 young people and 2 leaders that joined with a half unit from the Greater London North County) that left the UK in July 2023 for the 25th World Scout Jamboree in South Korea, to join with 30,000 Scouts from around the world for 12 days of camping and activities, followed by 5 days in Seoul.
- As reported in the national press at that time, there were many issues with the jamboree site, as a result of which the UK contingent leaders quickly took the decision to leave the site and for the UK contingent to spend the rest of their time in Seoul. Despite not being on the jamboree site, the unit members were able to undertake various activities in Seoul and encounter a very different set of experiences.
The County Trustees made additional funds available to the unit leaders, for use in the event that sufficient alternative activities were not forthcoming, so as to ensure that the young people still had an experience to remember. As it happens, the additional funds were not required.
- **North America Adventure** - . In North America, 100 Explorer Scouts and their 24 leaders visited New York, Toronto and Niagara as well as undertaking a 5-day hiking or kayaking expedition.
We feel confident that the memories and stories from the fund raising, training camps and the actual camps for all 3 trips will last those attending a lifetime.
We would also like to thank the Essex Community Foundation for their generosity
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in matching the funds held in the County’s Inclusivity Fund and Essex Freemasons for their donation, that helped to support young people and leaders in the Essex Scouts Expeditions in 2023 at a time when they were experiencing financial difficulties. A total of £19,014 was distributed by way of grant funding to 27 individuals, to enable them, to attend one of the above events.
## **Essex International Jamboree**
The 2024 Essex International Scout and Guide Jamboree (EIJ) is gearing up to be one of the biggest and most exciting gatherings of Scouts and Guides in the UK (probably within Europe) !
Paul Walker and Karen Packer, our Joint Jamboree Chiefs, along with their amazing team, have been working tirelessly to create an unforgettable experience for Scouts, Guides, Rangers, and Explorers. The Jamboree is set on a 125-acre greenfield site near Chelmsford, Essex. It’s like a mini city with everything you could need: water, showers, toilets, electricity, communications, food distribution, health and welfare services, and even a beach !
With a budget of £2.1m, this event is the biggest financial commitment for Essex Scouts who partner with the three Essex Girlguiding counties to deliver a ‘week in a field’ for 5,000 young people, supported by 1,500 adult leaders and 1,350 volunteer staff. The event aims to be financially self-sustaining through participant and leader fees. However, due to high inflation and increased living costs, the budget has faced significant pressures. To manage cash flow, Essex Scouts and the three Girlguiding counties have extended loans, which are planned to be reimbursed after the event concludes. Throughout the planning stages, the Trustees have received regular updates from the EIJ team, to enable them to monitor issues and ensure continued progress. The Jamboree team prides itself in being 100% professional, 100% volunteer (with 0% pay).
The Jamboree will be packed with a huge variety of activities; think adventurous, creative, and cultural fun that follows the Scout and Guide programs. Plus, participants will get to meet new friends from all over the world with over 40 countries represented, making EIJ a truly international experience ! And, when the sun goes down, the camp comes alive with loads of entertainment and activities.
The 2024 Essex International Jamboree promises to be an unforgettable adventure, packed with fun, new friendships, and memories that will last a lifetime.
The Trustees would like to express their huge thanks to Paul, Karen, and the EIJ team for all their hard work and dedication in bringing this event to life, particularly following the disappointment of us having to cancel the 2020 event. We can’t wait to see you there !
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The event runs from 27th July to 3rd August 2024, and you can find more information at http://www.eij.org.uk.
## **Transformation**
Having been on the front foot with Transformation as reported at last year's AGM, ably lead by James Hopkins our Transformation Lead (regrettably, James stepped away from the role last November and Bob Bye our County Lead Volunteer stepped into the role), it was widely expected that we would move onto the new digital system by January 2024 but, sadly, this was not to be. A key part of testing for the new digital system is looking at how the existing data from the old Compass membership system will migrate to the new system, with various data errors identified nationally, which has prevented the system going live as originally planned.
A large amount of work has been carried out by Luke Bye and Hannah Welch with our volunteers in regard to “Compass cleanse“, to ensure that any data errors were corrected on the existing system in readiness for migration to the new digital system and the Trustees thank them for their dedication and commitment, which has put the County in a good place. This work has been supplemented by HQ, with them sending out a list of “incorrect roles“ to all Districts, which has to be completed by 1[st] September 2024. HQ has also carried out more in-depth testing on a continuous basis during the period, to ensure that we have the best system possible before it goes live.
Although no firm date has yet been advised as to the actual “changeover date” we are assured that this will happen in the Autumn of 2024. To this end, “go live” volunteers have been appointed by both the County and Districts, who received training over the summer period on the new digital system and who will, in effect, be our “help desk“ for queries. More formalised training will be offered to all adult volunteers by The Scout Association this autumn in advance of the system going live.
As mentioned in last year's report Essex adopted its new County Structure, based on a Team based approach, together with using the new titles for each roll. Districts have taken a similar approach.
Final changes to the Trustee Boards (in terms of the number of trustees, appointments process and the length of trustee appointments) were introduced as from 1[st] April 2024 and will be implemented at our 2024 AGM, with the focus being on Governance, in line with Charity Commission best practice.
Our Transformation Lead continues to attend a monthly “transformation leads“ call
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with HQ, with updates being cascaded to the Districts, as required.
Our thanks go to the Transformation Team for their hard work and dedication in managing this process across the County and ensuring that we are well-placed for implementing the changes.
The Centre continues to be very busy attracting heavy usage in conjunction with the Campsite who manage the bookings on our behalf. A substantial surplus shows at the end of March 2024 and this will be put to good use with quotes currently being obtained to refit the kitchen in the main building.
After nearly four years, we finally managed to reach agreement for the electricity meter to be replaced, as the existing one was faulty. Work is now ongoing to obtain from the electricity supplier the surplus monies accruing from this account.
There has been an agreement in place with the Campsite Trustees for several years whereby responsibilities are clearly split, in terms of management of the County Complex. This agreement has been rolled over into 2024 while the Campsite appoints a new Chair of Trustees, after which, we will seek a meeting to move things forward.
Our thanks go to the C.H.A.P.S. team for their continued hard work and dedication in maintaining the Thriftwood County Complex. Thanks also go to Graham Monk, as Chair of the Thriftwood Management Committee.
## **C.H.A.P.S. Team Report**
The C.H.A.P.S. Team is a small group of volunteers who look after the maintenance of the County Headquarters and Training Centre at Thriftwood Campsite. Currently there are thirteen permanent members of the team, led by Bill Marshall.
Several small jobs, particularly urgent ones have been undertaken throughout the year. The main work was done during April and December, when the team took over the whole complex for two weeks each time. In total, the team gave 1,487 hours of service and completed over separate 171 pieces of work.
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A lot of the work is general maintenance, such as repairing broken items, painting and clearing up mess left by users. However, there are some key pieces of work that stand out; replacing the rotting
wooden double doors on the Camping
Store with an electrically operated metal roller door; fitting two more
nest boxes up and seeing blue tits at least investigating them; installing a defibrillator and box to the wall on the veranda of the main hall and replacing all the floor tiles in the Barcwood hall.
## **Heritage Centre Team Report**
The small Heritage Team of 8 members, led by Bill Marshall, continues slowly moving ahead with their scheduling and sorting of the various items in the heritage collection.
The Heritage Centre was officially opened on the 13[th] May 2023 by Caroline Pantling, Head of Heritage
Services at Scout Headquarters, with a plaque unveiled naming the display room in honour of Malcolm Treacher MBE. Unfortunately, Malcolm died shortly after the opening but he will forever live in our memories.
One of the biggest projects involving the Team was to assist with the clearance of Malcolm Treacher’s flat following his death. This was a difficult task, requiring hours of love and dedication, with his paperwork and effects (including his MBE) now sorted into boxes awaiting time for the team to catalogue them.
The Trustees are grateful to the County Archive team for the hours they put in ahead of the facility opening and also for their continued support in managing the Heritage Centre.
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## **Grants Board**
The role of the County Grants Board Team, which reports to the County Trustees, is to distribute grants to Groups and Districts seeking financial support. Grants are used for a variety of purposes, the most common being start-up grants, support for building work (which includes both major repairs and new builds), as well as replacement of kit used for adventurous activities. There is also a fund available to provide additional needs support either to Groups or individuals. The County also has a Support Fund, providing a range of assistance to those needing support to ensure they are able to participate in scouting and the County Inclusivity Fund, to assist participants attending County level overseas events.
All grants have one key objective, which is to enhance the benefits that Scouting brings to young people in Essex.
Monies available to the Grants Board Team for distribution are held in The Norman Garon Trust, the County Building Fund, the Additional Needs Fund, the Covid Fund, the Inclusivity Fund and the County Support Fund.
Essex County Scouts receive funds from The Norman Garon Trust and administer distribution to Scout Districts and Groups on its behalf, The County Building Fund is funded from County Membership fees, whilst the Additional Needs Fund is maintained by donations received as well as funds transferred from the Memorial Fund. The Covid Fund is the residue from donations and is a shrinking fund. The Inclusivity Fund is funded by way of donations received from attendees of previous County organised international events, with matched funding received from the Essex Community Foundation. The County Support Fund is funded entirely from County resources, to ensure that scouting is available to as many young people as possible, with money not being a barrier to participation.
Over the past year there have been 4 start-up grants paid out, totaling £800. Three were for new Squirrel Scout Dreys and one for a Cub Scout Pack.
Building and Equipment grants have been paid out for a range of purposes, including the installation of new roller doors, upgraded lighting, remedial work, security and refurbishments to three Scout Headquarters, as well as providing funding to help replace fencing around one of the campsites. In total, £11,000 has been distributed during the year, with commitments to pay a further £36K.
Requests were received for funding from the County Support Fund, with a total of £1,160 paid out. The Trustees would encourage all leaders actively to identify individuals or groups who would benefit from receiving funding and help to break down any barriers there may be to them being able to participate fully.
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During the year, the County received a generous donation of £6,840 from the Lloyds of London Pension Services Council, which was match funded from the balance of the Covid Fund and topped-up from the Norman Garon Fund, enabling us to buy and install Defibrillators at eight campsites across the County, as well as funding mental health first aid training.
No grant requests were received during the year for support from either of the Additional Needs or Inclusivity Funds.
## **Skreens Park Activity Centre**
The last year has seen a robust and consistent growth at Skreens Park, following the previous regenerative year. The site continues to return an operating surplus, which has been used to replace and improve equipment and resources.
The site continues to be very popular with Scouts, Guides, Duke of Edinburgh groups, schools and corporate customers. We have also seen an increase in the public use of activities as well as an increase in use of the site by schools with additional needs students.
Overseen by Pat Bailey (Operations Manager), the staff team has been maintained at 10 including 2 apprentices on a new training scheme. The staff worked tirelessly to fulfil the bookings, especially during busy periods when they have pulled out all the stops to deliver a massive range of activities, as well as spending time working hard across the site to keep on top of essential maintenance, repairs and helping to enhance the site.
Feedback from our site users regarding the staff is excellent, and clearly shows
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how dedicated they all are, including
We have also had the pleasure of hosting the Safety Team from Scouting HQ who reviewed the site and processes resulting in more positive feedback – ‘… _.found it a really helpful insight into how site management can work well for a site of your size. Please thank your lovely team for welcoming us…and all the good work they are doing to make Skreens Park safe…’_ .
The site has seen a number of projects completed during the year by the Skreens Park Maintenance and Activity Team (SMART) who have collectively provided around 600 volunteer hours.
The projects undertaken include completion of a hammock village (see picture), refurbishment of the shooting range, construction of a bridge to access the backwoods area, clearing a path to allow Openreach access to a telegraph pole, clearing the trees and bushes around The Warren in preparation for the planned redevelopment and filling in the car park
potholes. A fire risk assessment of the site was also undertaken during the year, to ensure that everything is up-to-date and compliant.
A further recent development has been inclusion of the Roxwell village circular walk footpath, which goes through Skreens Park and has resulted in better links being created with the neighbouring community.
The site has an ongoing program of renewal and replacement for the activity equipment used, with new buoyancy aids, canoes, air rifles, and archery equipment purchased during the year. We also took the opportunity to replace the site’s 30-year-old tractor which is used to cut the grass, providing improved reliability and operator comfort. A massive thanks goes to the volunteer grass cutting team who work endlessly to keep the grass cut throughout the season; something that the spring wet weather made all the more challenging !
The site has also run Archery and NRSA instructor courses, First Aid training and Tomahawk courses, with all being very well supported. These are an additional source of revenue to help fund further development without placing a strain on County financial resources.
Two activity days were run in the spring, as an opportunity to show off the site and
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give Scout sections the chance to visit and take part in activities either as a section or as an individual. This was also the chance for the site’s staff to put all their preseason training into practice. These events were very well attended and the feedback very positive.
The Skreens Park Management Committee, working with the County Trustees and Staff, have continued to progress work on plans for replacement of The Warren building (which is no longer fit for use) and the provision of a new purpose-built storage and maintenance building.
During the year, Planning Permission was obtained for a new accommodation block to replace The Warren (similar
in design to The Leaman building – see proposed elevations), with detailed plans having subsequently been developed, ahead of them being submitted for building regulations approval. It is anticipated that construction will commence towards the end of 2024.
Planning approval was also obtained for a new Storage and Maintenance Barn (see proposed elevations), which will be used to store the sites machinery and
equipment, enabling improvements to be made to the wet weather/activity barn and for it to revert to its intended use. The new facility will also contain a volunteer/
meeting room, for use by those who support the site, as well as the staff for meetings. Structural Engineers have been instructed to develop the detailed plans and move to the next stage.
During the year, Openreach delivered fibre broadband to the boundary of the Skreens Park Activity Centre site, as part of the Government’s intention to roll out fibre broadband to rural areas. As a result, we have been able to connect the site to the national fibre network and cease our historic reliance on an old wireless system that was fed from a tower block in Chelmsford. The opportunity was also taken to upgrade the sites Wi-Fi and phone system, with our thanks to Ryan Ward for managing this change. As a result, Pat and the team now have a more reliable broadband and telephone system, which are used daily to support management of the bookings.
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We continue to develop the sites eco credentials, with wilding strips established again for 2024, resulting in us seeing more exciting wildlife on site, including Salamanders, toads, frogs and slow worms as well as there being a huge increase in the number and variety of flying insects now spotted around the site, such as butterflies’ moths etc. As part of the volunteer work weekends, work has been undertaken to plant more trees to help screen and shelter the boundary, as well as fencing being erected around the mighty Oak tree at the entrance, with this recently being subject to a Tree Preservation Order by Chelmsford City Council. In addition, further trees are to be planted as part of the proposed building work, with the Warren replacement building also having an Air-Source Heat Pump installed, together with Solar Panels to heat the water. We will also be harvesting the rainwater, which will be used to flush the toilets.
Skreens Park is managed by the Skreens Park Management Committee, chaired by Paul Walker, supported by Neil Bleakley and the volunteer Skreens Maintenance and Activity Team (SMART ASU). The Trustees say a huge thank you to them all, together with our paid staff team, for their continued dedication and support in helping to make Skreens Park Activity Centre the success it is.
## **THANK YOU**
The next year will see the County implementing the final changes required as part of the Scout Association’s Transformation Programme, with the County’s Transformation team working with and providing support to Districts and Groups as they move forward.
We continue to have a shortage of adult volunteers across the County to work with our young people and will use the Growth and Development Officer to help Districts and Groups to recruit new volunteers to grow and develop new provision, and strengthen existing Groups in identified communities/areas of need across Essex. There are people out there who, if asked, would be willing to help, so why not make use of one of the new County volunteer recruitment tool kits and pop the question to anyone who shows interest ?
Essex continues to be one of the largest Scout Counties in the country, thanks to the hard work and dedication of our volunteers. We have seen excellent and innovative examples of what our volunteers do to continue providing Scouting to our young people at a time when they most needed it. You continue to be our greatest asset.
The Trustees thank all of the brilliant supportive volunteers who work tirelessly to ensure so many of the young people of all ages can continue to experience the amazing Scouting adventure both here in the UK and overseas.
19
**WELL DONE AND THANK YOU ALL – KEEP UP THE GOOD WORK !**
**Paul J Stennett County Chairman July 2024**
20
**Report of the County Treasurer**
It gives me great pleasure to present the accounts of the Essex County Scout Council for 2023/24. During the year there was a deficit on normal activities on the General Fund of £24,254.
The County’s annual subscription for 2024/2025 has been increased to £3.50, an increase of 50p, which continues to be heavily subsidised by the County’s reserves with a deficit budget of £62k set for the year. The budget for the year reflects the Transformation changes to Scouting in the UK which have started to take place. New teams have been created and therefore new budgets allocated. The deficit budget reflects the trustees desire to encourage the transition and keep scouting within Essex an affordable option for all families. This commitment is reflected in the creation last year of the County Support Fund and the Inclusivity Fund (see note 17).
The census for January 2024 showed an increase of just over 2% of young people over the previous year, increasing from 14,353 to 14,693. This continued growth is most encouraging. The 2024 County Census is included with the main accounts for information.
The balance on the General Fund stands at £158,736. This is more than sufficient to cover one year’s expenditure and any contingencies arising during a year. The County Trustee Board continues to monitor the reserves on an on-going basis as outlined in the Reserves Policy below.
Skreens Park Activity Centre continues to grow and has made a surplus of c£68k, which is a great achievement and a reflection of the efforts made by Pat Bailey, Operations Manager, Paul Walker and Neil Bleakley, Chairman of the Skreens Park Management Committee together with the rest of the team, both the permanent staff and volunteers.
The County Headquarters and Training Centre at Thriftwood continues to be well supported. During the year this made a surplus of c£31k which is the result of the hard work and dedication of all of the team.
The other Designated Funds are used to make funding available for the benefit of Essex Scouting generally. During the year, the Grants Board approved grants of £49k.
Two new Funds were established last year, the County Support Fund and the Inclusivity Fund. Grants totally £1,638 were approved from the County Support Fund. The County Grants Board distributed most of the Inclusivity Fund in the previous year for attendees at the 2023 International Jamborees in North Korea and North America. The Inclusivity Fund has increased this year and will be used
21
to support young people and leaders with their fundraising efforts to attend future overseas Jamborees.
The loan to 1[st] Corringham Scout Group remains within the debtors on the balance sheet. In 2022, the County Trustee Board agreed to lend £50,000 to 1[st] Corringham Scout Group to enable them to complete the rebuilding of their Group Headquarters. The loan is repayable over 10 years with interest set at 1% p.a. and a minimum repayment of at least £5,000 per year.
During the year interest rates rose and we took full advantage of this by opening a new fixed rate bank account. Interest earned during the year totalled c£28k. Using this money to pay for audit fees and insurances enables the County to keep its annual subscription low.
Details of the Audited Accounts, Notes and Auditor’s Report are set out elsewhere in this document.
On behalf of the County Trustee Board, I would like to thank everyone who has supported the County in the past year. I would like to thank everyone involved in Essex scouting for the dedication that they give and the trustee board for welcoming me and supporting me. Special thanks must go to Wendy Bye, County Bookkeeper for all her help, dedication and patience and Paul Stennett, Chairman for listening and advising and always being there to help. Without their support, this job would not have been possible.
## **Reserves Policy**
Reserves represent that part of the Charity’s Unrestricted Funds that are freely available to spend and enable the County Trustee Board to fulfil its overall responsibilities. Whilst these responsibilities are mainly ‘what ifs’, the reserves should be sufficient to cover most eventualities and enable the County to operate on an ongoing basis and cover any contingencies should they arise.
During the year, the Trustees undertook a review of the level of reserves required by County, taking into account the County’s experience over the last three years, as a result of Covid and the financial crisis. The review identified that the County Reserves Policy needs to take into account both general expenses for running the County (assessed at c£100k pa) and also the level of reserves required to support Skreens Park Activity Centre. The Trustees agreed that the level of reserves should be sufficient to enable the County to continue supporting Skreens Park and ‐ enable an orderly wind down of the operations, in the event it is decided to cease trading. To achieve this, we would probably look to honour bookings for a period of, say, three months, to prevent the need for us to have to refund forward bookings for which money has already been received. To enable this to happen,
22
we would require sufficient funds to be able to pay staff and utility bills etc. for the period, with an amount of £100,000 required to achieve this. Funds held in the Designated Reserve for Skreens Park should be taken into account when calculating this figure.
Taking the above into account, it was agreed that the level of reserves held should be an absolute minimum figure of £200k, being deemed sufficient to enable the County to operate on an ongoing basis. The level of Reserves may be varied by the Trustee Board, if it identifies a longer-term project in which it might wish to invest, that seeks to further the objectives of Essex Scouting.
The Capital Development Fund is used, principally, to finance new developments at Skreens Park Activity Centre, although other projects across the County can be considered, when identified. The balance on the Capital Development Fund is not funded from the membership fee, but from external grant monies received, particularly from the Norman Garon Trust. As a result, the balance has slowly increased over recent years and is now at a level where the Trustees are considering the next project to progress. Other earmarked reserves are maintained at a level to enable the specific objectives of those funds to be carried out.
Reserves will always be held as liquid assets in accounts regulated by appropriate banking institutions and governed as part of the investment policy.
The Trustees monitor the level of reserves on a regular basis.
## **Risk Assessment Policy**
The County Trustees and Lead Volunteer are committed to conducting its undertaking in a manner that protects the health and safety of its employees, members, contractors and the public. In addition to complying strictly with the health and safety measures required by legislation, it is the Council’s policy to promote and take all reasonably practicable steps to safeguard the health, safety and welfare of its employees, members and others who may be affected by its actions.
To meet the requirements of this policy the Trustees and Lead Volunteer will work with all employees, volunteer leaders and other relevant parties to strive for continuous improvement in Health and Safety Executive performance. They will operate an integrated, structured and documented system of management control over all its operations. This system of control commits the County Trustee Board to:
- Undertaking appropriate reviews and assessments of its operations and undertakings to measure progress, manage risk, and ensure compliance with
23
this policy and that of The Scout Association.
- Setting up and maintaining safe and healthy systems of work to protect all county employees, members and others, including the public.
- Making all reasonable endeavours to ensuring that its county employees and volunteer leaders are fully competent to perform the tasks allocated to them by careful recruitment, ongoing training and development, and by provision of the necessary resources.
- Maintaining the health and safety awareness of all county employees and volunteer leaders by the establishment of sound health and safety practices and operations through competent management and good communications, leading to continuous improvement in health and safety performance.
- Ensuring that the contractors we directly engage are competent to perform the work contracted and encouraging good safety practice within such companies in compliance with this policy.
- Effective response to investigation of accidents and incidents and, to establish where appropriate root causes and take reasonable actions to prevent their reoccurrence.
To achieve this, the County Trustee Board will work within the policies and procedures as laid down by The Scout Association and encourage and support all Districts in so doing. The County Lead Volunteer will provide information to, and ensure appropriate consultation with, county employees and volunteer leaders on matters relevant to this policy.
Prime responsibility for these matters lies with the Trustees and the County Lead Volunteer and his Team; all other employees and volunteer leaders equally have responsibility for matters within their control. They have a duty to ensure that health and safety issues are always given the fullest consideration, and for providing a safe and healthy working environment for their employees and members.
In addition, all employees and volunteer leaders have a responsibility to themselves and others for the safety and prevention of ill health at work. We must all work together in the spirit of participation and co-operation to ensure the success of this Policy.
## **Lisa Sloan ACCA County Treasurer**
24
**Report of the Independent Auditor**
## **Independent Auditor's Report to Members of Essex County Scout Council**
## **Opinion**
We have audited the financial statements of Essex County Scout Council (the 'charity') for the year ended 31 March 2024, which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were
25
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
26
**Statement of Financial Activities for the Year Ended 31 March 2024**
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.
We have nothing to report in respect of the following matters where the Charities (Accounts and Report) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities (set out on page 4), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor Responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
27
**Statement of Financial Activities for the Year Ended 31 March 2024**
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows;
- The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise noncompliance with applicable laws and regulations.
- We identified the laws and regulations applicable to the charity through discussions with Trustees and other management, and from our knowledge and experience of the charity sector.
- We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations for the charity, data protection, employment and health and safety legislation.
- We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management.
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur by;
- Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud.
- Considering the internal controls in place to mitigate the risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we;
- Performed analytical procedures to identify any unusual or unexpected relationships
- Tested journal entries to identify unusual transactions
- Investigated the rationale behind significant or unusual transactions
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
28
**Statement of Financial Activities for the Year Ended 31 March 2024**
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
- Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the charity to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the charity audit. We remain solely responsible for our audit opinion.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
29
**Statement of Financial Activities for the Year Ended 31 March 2024**
## **Use of our report**
This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Edmund Carr LLP
146 New London Road Chelmsford Essex CM2 0AW
Date: 29 August 2024
Edmund Carr LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
30
**Statement of Financial Activities for the Year Ended 31 March 2024**
|**Note**
**Income and Endowments from::**
**Unrestricted**
**funds**
**£**
Donations and legacies
2
301,451
Charitable activities
3
1,343,219
Other trading activities
4
32,314
Investment income
5
27,957
Other income
-
**Total income**
1,704,941
**Expenditure on:**
Charitable activities
7
(1,510,245)
Total expenditure
(1,510,245)
Net income/(expenditure)
194,696
Net movement in funds
194,696
**Reconciliation of funds**
Total funds brought forward
2,530,400
Total funds carried forward 17
2,725,096|**Restricted**
**funds**
**£**
-
-
-
-
-
-
(1,638)
(1,638)
(1,638)
(1,638)
49,800
48,162|**Total**
**2024**
**£**
301,451
1,343,219
32,314
27,957
-
1,704,941
(1,511,883)
(1,511,883)
193,058
193,058
2,580,200
2,773,25
8|T**otal**
**2023**
**£**
279,006
655,986
33,075
5,236
100,170|
|---|---|---|---|
||||1,073,473|
||||(806,703)|
||||(806,703)|
||||266,770|
||||266,770
2,313,430|
||||2,580,20
0|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 17.
The notes on pages 34 to 46 form an integral part of these financial statements.
31
## **Balance Sheet as at 31 March 2024**
|**Fixed assets**
**Note**
Tangible assets
12
**Current assets**
Stocks
13
Accrued Income
14
Prepayments
14
Loan receivable
14
Pension Contributions
14
Cash at bank and in hand
15
Sundry creditors
16
Provisions
16
Accruals
16
Deferred income
16
**Creditors: Amounts falling due within one year**
16
**Net current assets**
**Net assets**
**Funds of the charity:**
**Financed by**
General funds
Designated funds
Restricted Funds
**Total usable reserves**
Capital financing reserve
**Total funds**
17|**2024**
**£**
**1,574,363**
**11,822**
**14,636**
**283,269**
**40,000**
**18**
**2,683,046**
**3,032,791**
**(40,516)**
**(10,848)**
**(56,475)**
**(1,726,057) **
**(1,833,896) **
**1,198,895**
**2,773,258**
**158,736**
**991,997**
**48,162**
**1,198,895**
**1,574,363**
**2,773,258**||**2023**
**£**
1,574,363
9,988
37,124
397,194
45,000
-
1,357,908|
|---|---|---|---|
||||1,847,214|
||||(34,020)
(13,679)
(19,618)
(774,060)|
||||(841,377)|
||||1,005,837|
||||2,580,200
182,990
773,047
49,800|
||||1,005,837
1,574,363|
||||2,580,200|
These financial statements were approved by the Trustees, and authorised for issue on 29 August 2024 and signed on their behalf by:
**Paul Stennett County Chairman**
**Lisa Sloan ACCA County Treasurer**
The notes on pages 34 to 46 form an integral part of these financial statements.
32
## **Cash Flow Statement for the Year Ended 31 March 2024**
|**Note**
**Cash flows from operating activities**
Net movement in funds for the reporting year
**Adjustments to cash flows from non-cash items**
Investment income
5
**Working capital adjustments**
(Increase)/decrease in stocks
13
Decrease/(increase) in debtors
14
Increase in creditors
16
Increase in deferred income
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
5
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March||**2024**
**£**
193,058
(27,957)
165,101
(1,834)
141,395
40,522
951,997
1,297,181
27,957
1,325,138
1,357,908
2,683,046||**2023**
**£**
266,770
(5,236)|
|---|---|---|---|---|
|||||261,534
1,668
(311,025)
10,102
524,340|
|||||486,619
5,236|
|||||491,855
866,053|
|||||1,357,908|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 34 to 46 form an integral part of these financial statements.
33
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1 Accounting policies**
## **(i) Statement of compliance**
These accounts are prepared under the historic cost convention and, other than disclosed below, in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Statement of Recommended Practice 'Accounting and Reporting by Charities' applicable to charities preparing their accounts in accordance with the FRS102 issued on 1st January 2019.
## **(ii) Basis of preparation**
The accounts relate to the activities of the Essex County Scout Council and do not include the accounts of any of its individual Scout Groups or Districts within the County, each of which are set up as stand alone charities. The Charity constitutes a public benefit entity as defined by FRS102.
## **(iii) Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **(iv) Income and endowments**
All incoming resources including government grants, are included in the SOFA (Statement of Financial Activities) when the charity is legally entitled to the income, receipt is considered probable, and the amount can be reliably measured. Annual subscriptions received in respect of the following year and income for events in a future period is treated as deferred income (receipts in advance).
## _**(v) Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**(vi) Deferred income**_
Deferred income represents amounts received for events in future periods and is released to incoming resources in the period for which it has been received.
## **(vii) Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## _**(viii) Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **(ix) Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
34
## **(x) Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **(xi) Taxation**
Essex County Scout Council is a registered charity and is not subject to corporation tax on its charitable activities.
## **(xii) Tangible fixed assets**
Tangible assets are divided into two categories:
- Freehold and leasehold land and buildings
- Equipment
The costs of equipment are written off and expensed in the year of acquisition and not held as assets in the balance sheet. All other fixed asset additions, whilst treated as an expense in the year of acquisition, are carried in the balance sheet at historic cost and the benefit recorded in the Capital Financing Reserve. On this basis no depreciation is provided.
The Trustees consider this conservative treatment to be appropriate for the charity as it is in line with the treatment of assets in the public sector. The Trustees have conducted an impairment review and consider that the current value of the buildings is in excess of cost.
## **(xiii) Stock**
Stocks held at Skreens Park are valued at cost.
## **(xiv) Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **(xv) Cash and cash equivalents**
Cash comprises cash held in bank current and deposit accounts.
## **(xvi) Trade creditors**
Creditors are recognised at the settlement amount due.
## **(xvii) Fund structure**
The General County Fund is an unrestricted fund, which is available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity.
Details of the nature and purpose of the Designated Funds are set out in note 18.
Restricted Funds are subject to restrictions on their expenditure imposed by the donor. Details of the nature and purpose of the Restricted Funds are set out in note 18.
35
## **2 Income from donations and legacies**
|**Unrestricted funds**
**Restricted funds**
**Designated**
**General**
**£**
**£**
**£**
Donations and legacies;
Donations & legacies
560
741
-
Norman Garon Trust
242,899
57,101
-
Special Needs
150
-
-
**Total for 2024**
243,609
57,842
-
**Total for 2023**
238,659
1,347
39,000
**3 Income from charitable activities**
**Unrestricted funds**
**Total**
**Designated**
**General**
**2024**
**£**
**£**
**£**
HQ Subscriptions
5,741
546,850
552,591
Less HQ Subscriptions paid
-
(509,532)
(509,532)
County subscriptions
5,741
37,318
43,059
Major Events and International
4,170
828,508
832,678
County activities
454,979
7,781
462,760
Other income
-
4,722
4,722
459,149
841,011
1,300,160
Total Charitable Activities
464,890
878,329
1,343,219
**4 Income from other trading activities**
**Unrestricted**
**funds**
**Restricted**
**Designated**
**funds**
**£**
**£**
Trading income;
Shop sales
32,314
-
**Total for 2024**
32,314
-
**Total for 2023**
33,075
-|**Total**
**funds**
**£**
1,301
300,000
150
301,451
279,006
**Total**
**2023**
**£**
495,450
(455,814)
39,636
248,921
350,046
17,383
616,350
655,986
**Total**
**funds**
**£**
32,314
32,314
33,075|
|---|---|
|||
36
|**5Investment income**|**Unrestricted**
**Designated**
**£**
2,373
2,373
4,045|**Funds**
**General**
**£**
25,584
25,584
1,191|**Restricted**
**funds**
**£**
-
-
-|**Total**
**funds**
**£**
27,957|
|---|---|---|---|---|
|Interest receivable and similar
income;|||||
|**Total for 2024**
**Total for 2023**
Other Interest receivable on
bank deposits|||||
|||||
27,957
5,236|
37
**6 Other income**
|Skreens Park Insurance claim|**Total**
**2024**
**£**|**Total**
**2023**
**£**
100,170|
|---|---|---|
## **7 Expenditure on charitable activities**
|**Note**
County activities
Major Events
and
International
Staff costs
Support Costs
Governance costs
**Total for 2024**
**Total for 2023**
**Note**
County activities
Major Events
and
International
Staff costs
Support costs
Governance costs|**Unrestricted funds**
**Designated**
**£**
**General**
**£**
307,876
12,563
16,967
901,977
196,455
-
2
25,778
2,646
45,981
523,946
986,299
496,693
300,810
**Unrestricted funds**
**Designated**
**£**
**General**
**£**
321,618
10,341
34,956
227,467
140,117
-
2
27,466
-
35,536
496,693
300,810|**Restricted**
**funds**
**£**
1,638
-
-
-
-
1,638
9,200
**Restricted**
**funds**
**£**
9,200
-
-
-
-
9,200||**Total**
**funds**
**£**
322,077
918,944
196,455
25,780
48,627|**Total**
**funds**
**£**
322,077
918,944
196,455
25,780
48,627|
|---|---|---|---|---|---|
|||||1,511,883
806,703
**Total**
**2023**
**£**
341,159
262,423
140,117
27,468
35,536||
||||||806,703|
38
## **8 Analysis of governance and support costs**
## **Governance costs**
|Audit fees
Audit of the financial statements
Other fees paid to auditors
Other governance costs
**Total for 2024**
**Total for 2023**|**Unrestricted**
**Designated**
**£**
-
-
2,646
2,646|**funds**
**General**
**£**
7,493
5,199
33,289
45,981
35,536|**Total**
**funds**
**£**
7,493
5,199
35,935|**Total**
**funds**
**£**
7,493
5,199
35,935|
|---|---|---|---|---|
|||||48,627
35,536|
The governance costs have been allocated based on gross expenditure of the activities. The total fees payable to the auditor amount to £7,500 in respect of audit services (2022/23- £7,140). £1,000 of these fees were recharged to the Essex International Jamboree, with the balance relating to the cost of auditing the County accounts only.
## **9 Trustees remuneration and expenses**
Two of the Essex County Scout Council Trustees were reimbursed travel expenses totalling £1,296 (two trustees received £855 in 2022/2023).
## **10 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2024**
**£**
184,313
8,947
3,195
196,455|**2023**
**£**
131,967
6,055
2,095|**2023**
**£**
131,967
6,055
2,095|
|---|---|---|---|
||||140,117|
The monthly average number of persons (including senior management/leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
**Average**
|**2024**|**2023**|
|---|---|
|**No**|**No**|
|**10**|**8**|
No employee received emoluments of more than £60,000 during the year.
39
## **11 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **12 Tangible fixed assets**
St Lukes Camp Site, Skreens Park, Roxwell is a freehold property (52 acres and 3 acre lake) acquired in 1971. The historic value of the site and buildings is £1,555,193.
Thriftwood County Headquarters and Training Complex is a leasehold property (peppercorn rent) of 6 acres built in 1966 at a cost of £19,170 (99- year lease).
The buildings at the two sites are currently insured for £4,149,082.
The current value of equipment, vehicles and stocks for insurance purposes is £635,542.
An analysis of the fixed assets, shown at cost, is set out below.
A survey of the properties was carried out by David Dedman FRICS on 15th November 2021 and confirmed that the insured values of the properties is in line with current re-build costs.
|**Skreens Park Activity Centre**
Skreens Park - Site
Skreens Park - Leaman House
Skreens Park -Tinley House
Skreens Park - Camp Shop
Skreens Park - New Toilet & Shower Block
Skreens Park - Wet Weather Block
Skreens Park - Climbing Wall
Skreens Park - Crew Quarters
Skreens Park - Bungalow
Skreens Park - High Ropes Course
Skreens Park - Land for access road
**Thriftwood**
Thriftwood - Training Centre
**Total**
**13 Stock**
Stocks- Skreens Park Shop
**14 Debtors**
Prepayments
Accrued income
Pension debtor
Loans receivable|**2024**
**2023**
11,615
11,615
286,081
286,081
249,353
249,353
27,085
27,085
306,065
306,065
16,896
16,896
46,765
46,765
184,186
184,186
5,236
5,236
301,911
301,911
120,000
120,000
**1,555,193**
**1,555,193**
19,170
19,170
**19,170**
**19,170**
**1,574,363**
**1,574,363**
**2024**
**2023**
**£**
**£**
11,822
9,988
**2024**
**2023**
**£**
**£**
283,269
397,194
14,636
37,124
18
-
40,000
45,000|**2024**
**2023**
11,615
11,615
286,081
286,081
249,353
249,353
27,085
27,085
306,065
306,065
16,896
16,896
46,765
46,765
184,186
184,186
5,236
5,236
301,911
301,911
120,000
120,000
**1,555,193**
**1,555,193**
19,170
19,170
**19,170**
**19,170**
**1,574,363**
**1,574,363**
**2024**
**2023**
**£**
**£**
11,822
9,988
**2024**
**2023**
**£**
**£**
283,269
397,194
14,636
37,124
18
-
40,000
45,000|**2024**
**2023**
11,615
11,615
286,081
286,081
249,353
249,353
27,085
27,085
306,065
306,065
16,896
16,896
46,765
46,765
184,186
184,186
5,236
5,236
301,911
301,911
120,000
120,000
**1,555,193**
**1,555,193**
19,170
19,170
**19,170**
**19,170**
**1,574,363**
**1,574,363**
**2024**
**2023**
**£**
**£**
11,822
9,988
**2024**
**2023**
**£**
**£**
283,269
397,194
14,636
37,124
18
-
40,000
45,000|
|---|---|---|---|
|||337,923|479,318|
40
The Loans Receivable figure on the balance sheet is the current outstanding balance of £40,000 of a loan made to 1st Corringham Scout Group in 2022 to enable them to complete the re-build of their Headquarters. The loan, originally of £50,000 is repayable within 10 years with interest set at 1% p.a. There is a minimum repayment of £5,000 per year.
|**15 Cash and cash equivalents**
**Operational accounts**
Barclays Current No 1 Account
Barclays Deposit Account
CAFCash Main (Current) Account
CAFCash Gold (Deposit) Account
CAFCash Skreens (Current) Account
CAFCash Skreens Gold (Deposit) Account
United Trust Charity 6 Month Bond
**Essex International Jamboree**
CAFCash EIJ Main (Current) Account
CAFCash EIJ Gold (Deposit) Account
Barclays Current - No 2 - Internationals Account
**Cash held by activity**
Archery - Activity Team Bank Account Current
Caving - Activity Team Bank Account Current
Mountains - Activity Team Bank Account Current
Site Services - Activity Team Bank Account Current
Bushcraft - Activity Team Bank Account
Total cash||**2024**
**£**
27,447
17,435
33,414
496,654
54,641
109,871
406,382
1,145,844
73,452
1,424,555
1,498,007
39,195
-
-
-
-
-
-
2,683,046||**2023**
**£**
43,853
417,435
46,958
501,615
8,333
47,358
-|
|---|---|---|---|---|
|||||1,065,552|
|||||51,879
48|
|||||51,927|
|||||228,887
1,090
3,423
5,327
1,523
179|
|||||11,542|
|||||1,357,908|
As part of the Transformation changes the County Activity Teams separate accounts have been closed and funds transferred to the County General Fund.
41
## **16 Creditors: amounts falling due within one year**
|**16 Creditors: amounts falling due within one year**|||
|---|---|---|
|Sundry creditors
Provisions
Accruals
Deferred income
**Deferred income**
Skreens deposits
Youth Programme
Girlguiding Essex
Annual Subscriptions
Essex International Jamboree|||
||||
The Youth Programme amounts relate to monies received in advance for future Overseas Jamborees.
Girlguiding Essex is their proportion of the current balance on the Essex International Jamboree (EIJ) accounts, together with loans of £45K made to the EIJ in advance of the 2024 Jamboree.
Annual subscriptions in 2023 relate to the 2023/24 year. £509,532 was paid to Headquarters during March 2023. In 2024 these amounts were not received and paid over to Headquarters until April 2024 and, therefore, there was no income in advance for 2024.
Essex International Jamboree relates to booking income received in advance of the event taking place in August 2024.
42
## **17 Funds**
|**Unrestricted funds**
**_General_**
General funds
**_Designated_**
Building Fund
County Development Fund
Norman Garon Fund
Special needs
Memorial funds
Activity teams
Essex
International
Jamboree
Skreens Park
Thriftwood
Inclusivity Fund
**Total unrestricted funds**
**Restricted funds**
County Support Fund
**Other funds**
Capital financing reserve
**Total funds**|**Balance at**
**1 April**
**2023**
**£**
**Incoming**
**resources**
**£**
182,990
924,935
31,554
5,741
456,348
222,899
43,081
20,000
8,361
150
178,790
-
9,608
494
(5,446)
1,610
17,645
466,504
32,371
58,475
735
4,133
773,047
780,006
956,037
1,704,941
49,800
-
1,574,363
-
2,580,200
1,704,941|**Resources**
**expended**
**£**
(949,479)
(22,342)
(52,344)
(30,529)
-
(2,646)
(9,812)
(16,967)
(398,551)
(27,575)
-|**Resources**
**expended**
**£**
(949,479)
(22,342)
(52,344)
(30,529)
-
(2,646)
(9,812)
(16,967)
(398,551)
(27,575)
-|**Transfer**
**s**
**£**
**Balance at**
**31 March**
**2024**
**£**
290
158,736
-
14,953
-
626,903
-
32,552
-
8,511
-
176,144
(290)
-
-
(20,803)
-
85,598
-
63,271
-
4,868
(290)
991,997
-
1,150,733
-
48,162
-
1,574,363
-
2,773,258|**Transfer**
**s**
**£**
**Balance at**
**31 March**
**2024**
**£**
290
158,736
-
14,953
-
626,903
-
32,552
-
8,511
-
176,144
(290)
-
-
(20,803)
-
85,598
-
63,271
-
4,868
(290)
991,997
-
1,150,733
-
48,162
-
1,574,363
-
2,773,258|**Transfer**
**s**
**£**
**Balance at**
**31 March**
**2024**
**£**
290
158,736
-
14,953
-
626,903
-
32,552
-
8,511
-
176,144
(290)
-
-
(20,803)
-
85,598
-
63,271
-
4,868
(290)
991,997
-
1,150,733
-
48,162
-
1,574,363
-
2,773,258|
|---|---|---|---|---|---|---|
|||(560,766)||||991,997|
|||(1,510,245)
(1,638)
-||||1,150,733
48,162
1,574,363|
||||(1,511,883)
|||
2,773,258|
43
|**Unrestricted funds**
**_General_**
General funds
**_Designated_**
Building Fund
County Development Fund
Norman Garon Fund
Special needs
Memorial funds
Activity teams
Essex
International
Jamboree
Skreens Park
Thriftwood
Inclusivity Fund
**Total unrestricted funds**
**Restricted**
County Support Fund
**Other funds**
Capital financing reserve
**Total funds**||**Balance**
**at 1 April**
**2022**
**£**
223,192
26,345
254,426
45,360
8,166
176,864
11,293
(9,140)
(12,466)
15,027
-
515,875
739,067
-
1,574,363
2,313,430|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
288,608
(300,810)
14,242
(9,033)
201,922
-
20,375
(22,654)
195
-
1,926
-
13,589
(15,274)
5
(4,311)
444,177
(414,066)
38,910
(21,566)
10,524
(9,789)
745,865
(496,693)
1,034,473
(797,503)
39,000
(9,200)
-
-
1,073,473
(806,703)|**Transfers**
**£**
**Balance at**
**31 March**
**2023**
**£**
(28,000)
182,990
-
31,554
-
456,348
-
43,081
-
8,361
-
178,790
-
9,608
8,000
(5,446)
-
17,645
-
32,371
-
735
8,000
773,047
(20,000)
956,037
20,000
49,800
-
1,574,363
-
2,580,200|**Transfers**
**£**
**Balance at**
**31 March**
**2023**
**£**
(28,000)
182,990
-
31,554
-
456,348
-
43,081
-
8,361
-
178,790
-
9,608
8,000
(5,446)
-
17,645
-
32,371
-
735
8,000
773,047
(20,000)
956,037
20,000
49,800
-
1,574,363
-
2,580,200|**Transfers**
**£**
**Balance at**
**31 March**
**2023**
**£**
(28,000)
182,990
-
31,554
-
456,348
-
43,081
-
8,361
-
178,790
-
9,608
8,000
(5,446)
-
17,645
-
32,371
-
735
8,000
773,047
(20,000)
956,037
20,000
49,800
-
1,574,363
-
2,580,200|
|---|---|---|---|---|---|---|
|||||||773,047|
|||||||956,037
49,800
1,574,363|
|||||||
2,580,200|
## **Designated Funds**
**(1) Building Fund-** is financed by a 40p per head levy on the membership fee. The County Grants Board considers applications from Scout Groups and Districts for financial assistance towards building projects.
**(2) Capital Development Fund-** used, principally, to finance new developments at Skreens Park Activity Centre. During 2023/2024, the Trustees progressed plans for redevelopment of The Warren building at Skreens Park, with planning permission obtained from Chelmsford City Council and the Architect and Structural Engineer instructed to develop detailed plans. It is anticipated that development will commence during the 2024/25 financial year. In addition, an architect was instructed to produce revised plans for development of a new Maintenance and Storage Barn at Skreens Park, which would enable the sites machinery and equipment to be stored in one place, as well as providing a rest facility for our volunteer team. A planning application was submitted in March 2024, with planning approval received June 2024. Costs relating to these two projects have been funded from the capital Development Fund.
**(3) Norman Garon Grants Fund-** The County Grants Board administers funds made available annually by the Norman Garon Trust. The County Grants Board considers applications from Scout Groups and Districts for financial assistance towards new buildings, repairs, equipment and a new group or section start ups.
**(4) Special Needs Fund** - financed by bequests and donations. The County Grants Board consider applications for any purpose that will enhance the scouting experience for those with special needs.
44
**(5) The Memorial Fund-** established in 2010/11, following the receipt of 2 substantial legacies.
**(6) Activity Teams-** income and expenditure during 2023/2024 of the Activity Teams, including joint ventures. The individual County teams include Archery, Caving, Mountaineering, Service Team and Bushcraft.
**(7) The Essex International Jamboree Fund-** this is used to finance the Jamboree held jointly with the three Guide Counties of Essex, every four years. The fund represents the Essex County Scout Council share of the deficit carried forward as a result of the cancellation of the 2020 Jamboree offset by loans from the General Fund.
**(8) Skreens Park** - a sub-Committee of the County Trustee Board manages Skreens Park Activity Centre. A separate Designated Fund is maintained for its financial activities, other than major capital expenditure, which is financed from the Capital Development Fund. Upgrades to the site and activities have continued to be carried out by the permanent staff and volunteers,
**(9) Thriftwood-** A separate designated fund is maintained for its financial activities.
**(10) Inclusivity Fund-** established to provide financial assistance to young people attending Overseas Jamborees, using funds from within existing provisions and donations.
## **Restricted Funds**
**County Support Fund-** The County Executive believes that Finances should not be a barrier for a young person or our adult volunteers to take part in Scouting. As a result, a Restricted Fund has been established, using available funds, to support Members of Essex Scouting through the provision of financial assistance to those Districts/Groups/Units/Individuals where financial support is required, as a result of the increasing cost of living pressures and enable them to continue their Scouting journey.
## **Other Funds:**
**Capital Financing Reserve** - see note 12 to the financial statements for further explanation of this fund.
## **18 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General** **Designated**
**£**
**£**
-
-
240,719
2,743,911
(81,983)
(1,751,914)
158,736
991,997
**Unrestricted funds**
**General** **Designated**
**£**
**£**
-
-
882,123
915,292
(699,133)
(142,245)
182,990
773,047|**Restricted**
**funds**
**£**
-
48,162
-
48,162
**Restricted**
**funds**
**£**
-
49,800
-
49,800||**Other**
**funds**
**£**
1,574,363
-
-
1,574,363
**Other**
**funds**
**£**
1,574,363
-
-
1,574,363|**Total**
**funds**
**at 31 March**
**2024**
**£**
1,574,363
3,032,792
(1,833,897)|**Total**
**funds**
**at 31 March**
**2024**
**£**
1,574,363
3,032,792
(1,833,897)|
|---|---|---|---|---|---|---|
||||||2,773,258
**Total funds**
**at 31 March**
**2023**
**£**
1,574,363
1,847,215
(841,378)||
||||||||
|||||||2,580,200|
45
## **19 Related party transactions**
The Trustees have donated £1,238 (2022/23 - £759) to the Charity without conditions.
Two of the Trustees are also Trustees of the Norman Garon Trust (registered charity 1120656) which donated £300,000 to Essex County Scout Council during the year (2022/23 £250,000)
During the previous year the charity paid Masons Audit Ltd £888 for payroll services. Bob Bye was a Trustee of the charity and a director of Masons Audit Ltd. There were no transactions for Masons during this year as the payroll is now completed by another firm who purchased the clients of Masons Audit Ltd.
Wendy Bye is the County Bookkeeper which is a paid, self employed part-time role. During the year her company was paid £10,260 (2022/23 £7,708). Wendy is the wife of Bob Bye, the County Lead Volunteer.
46
## **Statement of Financial Activities by fund for the Year Ended 31 March 2024**
|**Income and Endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**
**2024**
**2023**
**£**
**£**
301,451
240,006
1,343,219
655,986
32,314
33,075
27,957
5,236
-
100,170|**Total**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**
**2024**
**2023**
**£**
**£**
301,451
240,006
1,343,219
655,986
32,314
33,075
27,957
5,236
-
100,170|**Total**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**
**2024**
**2023**
**£**
**£**
301,451
240,006
1,343,219
655,986
32,314
33,075
27,957
5,236
-
100,170|**Total**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**
**2024**
**2023**
**£**
**£**
301,451
240,006
1,343,219
655,986
32,314
33,075
27,957
5,236
-
100,170|**Total**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**
**2024**
**2023**
**£**
**£**
301,451
240,006
1,343,219
655,986
32,314
33,075
27,957
5,236
-
100,170|**Total**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**
**2024**
**2023**
**£**
**£**
301,451
240,006
1,343,219
655,986
32,314
33,075
27,957
5,236
-
100,170|
|---|---|---|---|---|---|---|
||1,704,941||||1,034,473||
||(1,510,245)||||(817,503)||
||(1,510,245)||||(817,503)||
|||194,696|||216,970||
|||194,696
2,530,400|||216,970
2,313,430||
||2,725,096
**Total**
**Restricted**
**Funds 2024**
**£**
-|||2,530,400
**Total**
**Restricted**
**Funds 2023**
**£**
39,000|||
||||-|||39,000|
||||(1,638)|||10,800|
||||(1,638)|||10,800|
||||(1,638)|||49,800|
||||(1,638)
49,800|||49,800
-|
||||48,162|||49,800|
This page does not form part of the statutory financial statements.
47
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2024**
**£**
301,451
1,343,219
32,314
27,957
-
1,704,941
(1,511,883)
(1,511,883)
193,058
193,058
2,580,200
2,773,258||**Total**
**2023**
**£**
279,006
655,986
33,075
5,236
100,170|
|---|---|---|---|
||||1,073,473|
||||(806,703)|
||||(806,703)|
||||266,770|
||||266,770
2,313,430|
||||2,580,200|
This page does not form part of the statutory financial statements.
48
**Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
## **(Continued)**
|**_Donations and legacies_**
Donations and legacies
**_Charitable activities_**
HQ Subscriptions
Major Events and International
County Activities
Other Income
**_Other trading activities_**
Skreens - Shop sales
**_Investment income_**
Investment income
Skreens - Bank interest
EIJ bank interest
**_Other income_**
Skreens - Other Income
**_Charitable activities_**
Activities undertaken directly
Allocated support costs
Staff costs
Auditors' remuneration
Other governance costs||**Total**
**2024**
**£**
301,451
301,451
43,059
832,678
462,760
4,722
1,343,219
32,314
32,314
25,584
800
1,573
27,957
-
-
(1,241,021)
(25,780)
(196,455)
(12,692)
(35,935)
(1,511,883)||**Total**
**2023**
**£**
279,006|**Total**
**2023**
**£**
279,006|**Total**
**2023**
**£**
279,006|
|---|---|---|---|---|---|---|
||||||279,006
39,636
248,921
350,046
17,383||
||||||655,986||
|||||||33,075|
|||||||33,075
1,191
4,045
-|
||||||||
||||||5,236
100,170||
|||||100,170
(603,582)
(27,468)
(140,117)
(6,140)
(29,396)|||
||||||||
|||||(806,703)|||
This page does not form part of the statutory financial statements.
49
||||||**Total**||7|(11)|177|50|16|158|(57)|261|(79)|(450)|(5)|(66)|84|(59)|185|43|133|41|(39)||389||62|(4)|0||58||447|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Increase/(Decrease)**||**Adults**||(3)|8|53|9|13|55|(12)|29|28|(110)|(1)|(15)|32|34|22|17|71|(1)|(49)||180||56|(4)|0||52||232|
||||||**Network**||(20)|(4)|15|(4)|0|(11)|0|6|(93)|0|0|0|0|(2)|(3)|(1)|(5)|(7)|(2)||(131)||3|0|0||3||(128)|
|||||**Young**|**People**||30|(15)|109|45|3|114|(45)|226|(14)|(340)|(4)|(51)|52|(91)|166|27|67|49|12||340||3|0|0||3||343|
|||||||||||||||||||||||||||||||||||||
||||**Subscriptions**|**Received - Young People**|**Total**|**£41.00**|£25,666|£36,121|£41,287|£41,779|£40,631|£105,042|£41,041|£58,958|£45,018|£0|£22,673|£26,404|£46,412|£45,674|£41,615|£35,670|£52,398|£35,424|£61,869||£803,682||£0|£0|£0||£0||£803,682|
|||**2024**|||**County Levy**|
**£3.50**|£2,191|£3,084|£3,525|£3,567|£3,469|£8,967|£3,504|£5,033|£3,843|£0|£1,936|£2,254|£3,962|£3,899|£3,553|£3,045|£4,473|£3,024|£5,282||£68,607||||||||£68,607|
||||||**HQ Fee**|**£37.50**|£23,475|£33,038|£37,763|£38,213|£37,163|£96,075|£37,538|£53,925|£41,175|£0|£20,738|£24,150|£42,450|£41,775|£38,063|£32,625|£47,925|£32,400|£56,588||£735,075||||||||£735,075|
|||||||||||||||||||||||||||||||||||||
|||**2024 Census numbers**|||**Total**||626|881|1,007|1,019|991|2,562|1,001|1,438|1,098|0|553|644|1,132|1,114|1,015|870|1,278|864|1,509||19,602||144|44|0||188||19,790|
||||||**Adults**||204|211|236|302|239|571|255|314|241|0|121|154|248|282|215|196|387|231|383||4,790||138|44|0||182||4,972|
||||||**Network**||8|7|17|0|3|9|0|22|7|0|0|0|0|0|12|10|13|5|6||119||3|0|0||3||122|
|||||**Young**|**People**||414|663|754|717|749|1,982|746|1,102|850|0|432|490|884|832|788|664|878|628|1,120||14,693||3|0|0||3||14,696|
|||||||||||||||||||||||||||||||||||||
|||**2023 Census numbers**|||**Total**||619|892|830|969|975|2,404|1,058|1,177|1,177|450|558|710|1,048|1,173|830|827|1,145|823|1,548||19,213||82|48|0||130||19,343|
||||||**Adults**||207|203|183|293|226|516|267|285|213|110|122|169|216|248|193|179|316|232|432||4,610||82|48|0||130||4,740|
||||||**Network**||28|11|2|4|3|20|0|16|100|0|0|0|0|2|15|11|18|12|8||250||0|0|||0||250|
|**Annual Census and Subscriptions - March 2024**||||**Young**|**People**||384|678|645|672|746|1,868|791|876|864|340|436|541|832|923|622|637|811|579|1,108||14,353||0|0|0||0||14,353|
|||||||||||||||||||||||||||||||||||||
|||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||Thurrock/Stanford Le Hope||||Activity Teams, Network etc|||||||
|||||||||Billericay & Wickford||||Chelmsford and District|Colchester Estuary|Colchester North|Crouch Valley|Halstead & Colne Valley||Hatfield Forest|Maldon & East Essex||Saffron Walden|Southend Estuary|Southend West||||Districts Total|||Adventures Offshore|Essex County|||||
||||||||Basildon||Braintree|Brentwood|Castle Point||||||Harlow|||Royal Forest||||Tendring|||||||||County Total||Grand Total|
|||||||**Districts**|||||||||||||||||||||||**County**|||||||
50
Front Cover – County Marathon Back Cover – Fireworks at closing ceremony of the 2024 Essex International Jamboree Photography by Essex Scouts Media Team