REGISTERED CHARITY NUMBER: 302111
GLOUCESTER DISTRICT SCOUT COUNCIL
INDEPENDENTLY EXAMINED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

Contents
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
ACHIEVEMENT AND PERFORMANCE
FINANCIAL REVIEW
STRUCTURE, GOVERNANCE AND MANAGEMENT
STATEMENT OF TRUSTEES, RESPONSIBILITIES
INDEPENDENT EXAMINER'S REPORT
STATEMENT OF FINANCIAL ACTIVITIES.. YEAR ENDED 31 MARCH 2024
STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10-14

LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES:
The Membership of the Trustee Board who served between the 2023 and 2024 AGMS was..
Ex Officio:
M Seamarks District Chair
D Hawkins
District Commissioner
K Hawkins
District Treasurer
G Edwards
District Explorer Scout Commissioner
C Plant
District Youth Commissioner
Elected members:
N Hughes
H Taylor
F Thomas
R Large
Nominated by the District Commissioner..
N Harris
K Turner
A Faulkner
P Trott
Charity number 302111
Principal address
Murray Hall Scout HQ, Tuffley Lane, Gloucester GL4 ONU
Independent examiner
C. L. Rawlinson
Bankers
Lloyds Bank plc, 19 Eastgate Street, Gloucester GL1 1 NU

GLOUCESTER DISTRICT SCOUT COUNCIL
GLOUCESTER DISTRICT SCOUT COUNCIL
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended 31
March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2019).
OBJECTIVES AND AIMS
The objectives of the Charity are to support the Scout Groups registered in Gloucester District in
pursuit of the Scout Association's Purpose, informed by the Values of Scouting and adopting the
Scout Method. The Charity is a trust established under its rules, which are common to all Scout
Districts. Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout
Association.
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values..
Integrity
We act with integrity,. we are honest, trustworthy and loyal.
Respect
We have self-respect and respect for others.
Care
We support others and take care of the world in which we live.
Belief
We explore our faiths, beliefs and attitudes.
Co-operation We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the
values of Scouting and..
enjoy what they are doing and have fun
take part in activities indoors and outdoors
learn by doing
share in spiritual reflection
take responsibility and make choices
undertake new and challenging activities
make and live by their Promise.
Public benefit
The Trustees are aware of the public benefit provisions of the Charities Act 2011 and of the
guidance on them published by the Charity Commission. They are satisfied that the objectives of
the Charity and the activities of the Charity are within the definitions of the Charitable Purposes as
set down in the Act. The Trustees are not aware of any public detriment caused by the Charity's

object or activities, and nor are they aware of anyone receiving any private benefit from the Charity's
activities.
ACHIEVEMENT AND PERFORMANCE
Charitable activities and achievements
The Charity has continued to carry out its primary objectives during the year under review.
Investment performance, powers, and restrictions
The Trustees are authorised to invest surplus funds in high interest bank accounts. Currently
surplus funds are held with NS&I in an investment account. There are no restrictions as to where
the funds may be invested but no policy has to be agreed by the Trustees.
FINANCIAL REVIEW
Principal funding sources
The main sources of income during the year were membership fees. subscriptions and income from
letting Murray Hall. The total income for the year was £169.894.
Grant making
The Charity has made one donation of £110 from the Support Fund to enable a young person to
fully participate in Scouting opportunities.
Investment policy and objectives
At present the Charity holds invested funds in NS&I.
Reserves policy
It is the policy of the Trustees that funds that have not been designated for a specific use should be
maintained at a level equivalent to 12 months, expenditure. This level of reserves has been
maintained throughout the year.
At the end of the financial year. funds in the sum of £26,269 were reserved for the next yearfs
Cotswold Marathon and Gang Show.
During 2022 a new Group was opened in the District, 58th Gloucester Hubb. During the start-up
period whilst the new Group had been opening a bank account, their finances had been handled by
the District, they now have their own bank account.
Going concern
Scouting is continuing to operate within the District and the District has income and funds to support
its functions. After making appropriate enquiries, the Trustees have a reasonable expectation that
the Charity has adequate resources to continue in operational existence for the foreseeable future.
For this reason, they continue to adopt the going concern basis in preparing the financial
statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is governed by Royal Charter granted 4 January 1912. The District Constitution of 2007
was amended and approved by the annual meeting of the Gloucester District Scout Council in July
2023.

Recruitment and appointment of new trustees
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout
Association
Risk management
The Trustees have a duty to identify and review risks to which the Charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. The
Trustees have identified the major risks to which they believe the District is exposed. They have
reviewed these and have established systems to mitigate them including strict control of
appointments, health and safety issues relating to the physical environment and activities, internal
financial controls and the provision of suitable insurance.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and
Reports} Regulations 2008 and the provisions of the trust deed 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, including the income and
expenditure, of the charity for that period. In preparing those financial statements, the trustees are
required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports)
Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding
the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
ed by order of the board of trustees on 18 July 2024 and signed on its behalf by..
Michael Seamarks - Chair/Trustee
GLOUCESTER DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GLOUCESTER DISTRICT SCOUT COUNCIL
I report to the trustees on my examination of the accounts of Gloucester District Scout Council (the
Charity) for the year ended 31 March 2024.
Responsibilities and basis of independent examiner's report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the Charity's accounts carried out under section 145 of the
2011 Act and in carrying out my examination, I have followed all the applicable Directions given by
the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act., or
the accounts do not accord with the accounting records., or
the accounts do not comply with the applicable requirements concerning the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a "true and fair view" which is not a matter considered as
part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
C. L. Rawlinson
Mandalay
Old Tewkesbury Road
Norton
Gloucestershire
GL2 9LR
Dated.. 9th July 2024

GLOUCESTER DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2024
Total
funds
2024
Total
funds
2023
Notes
INCOME
Scout activities
145,560
86,875
Charitable activities
Scout Shop inGome
Investment income
10,245
13,232
857
8,558
10.913
141
Total
169,894
106,487
Expenditure on:
Subscriptions payable to County
Charitable activities
Murray Hall Scout HQ
Scout shop cost of goods sold
Scout shop bank costs
Support for new Group
Other costs
53,601
43,684
33.101
10,260
186
291
1.583
43,560
34,080
14,454
8,479
164
290
1,321
Total
142,707
102,348
NET INCOMEI(EXPENDITURE)
27,187
4,139
RECONCILIATION OF FUNDS
Total funds brought forward
125,470
121,331
TOTAL FUNDS CARRIED FORWARD
152,657
125,470

GLOUCESTER DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2024
Total
funds
2024
Total
funds
2023
Notes
FIXED ASSETS
Tangible assets
10
2,309
2,745
CURRENT ASSETS
Stocks
Debtors
Cash at bank
Cash in hand
8,363
553
116,837
116
8,137
1,156
115.716
326
12
Total
125,869
125,335
CREDITORS
Amounts falling due within one year
13
(43,484)
(2,610)
NET CURRENT ASSETS
82,384
122,725
TOTAL ASSETS LESS CURRENT
LIABILITIES
84.693
125,470
NET ASSETS
84,693
125,470
FUNDS
General and Designated funds
14
84,693
125,469
TOTAL FUNDS
152,657
125,469
The
1st
ncial statements
e approved by the Board of Trustees and authorised for issue on
were signe
on its behalf by..
chael Seamarks - Chair/Trustee
GLOUCESTER DISTRICT SCOUT COUNCIL

GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial
statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial
statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland,.
the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings. they have
been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year-end date are noted as a
commitment but not accrued as expenditure.
Fixed assets
Depreciation is provided on fixed assets at the following rates
Murray Hall - Straight line basis over the period of the lease
Equipment - 150/1) on reducing balance
Stocks
Stocks are valued at the lower of cost and net r&alisable value, after making due allowance for
obsolete and slow-moving items.
Taxation
The charity is exempt from tax on its charitable activities.
10

GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- cont'd
1. ACCOUNTING POLICIES- Gont'd
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the object of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
2. SCOUT ACTIVITIES
31103124
31103123
Donations
Subscriptions
Prepayment of subscriptions for 2024
Reduction l (increase) in provision for rebate to Groups
District activities
58th Hubb
Cotswold Marathon
Gang Show
Prepayments
Donations
Kyle Howell Memorial Fund
650
62,839
42,822
(50)
2,050
1,011
8,381
24,136
3,722
1,250
49,121
{62)
1,855
2,793
9,408
22,151
360
TOTAL FUNDS CARRIED FORWARD
145,560
86,875
3. INCOME FROM CHARITABLE ACTIVITIES
31103124
31103123
Murray Hall Scout HQ Hire
10,245
8,558
10,245
8,558
4. OTHER TRADING ACTIVITIES
31103124
31103123
Shop income
13,232
10,913
13,232
10,913

GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- cont'd
5. INVESTMENT INCOME
31103124
31103123
Deposit account interest
857
141
857
141
6. CHARITABLE ACTIVITIES COST
31103124
31103123
58th Hubb
District activities
Cotswold Marathon
Gang Show
3,048
1,847
7,998
30,791
43,684
755
1,675
8,387
23,263
34,080
7. OTHER COSTS
31103124
31103123
Bank charges
Leaders uniform
Young Leader training and awards
Laptop for Minutes Secretary
Flags for Murray Hall
Depreciation
Support Fund
Memorials
MPLC Umbrella Licence
Admin Expenses
109
107
42
101
309
213
468
288
436
110
95
381
56
1,583
182
1,321
8. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for
the year ended 31 March 2023.
Trustees. expenses
There were no Trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023 other than return of funds incurred on behalf of the charity.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
All incomes and expenditures in the comparative period were in respect of unrestricted activities.
12

GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- cont'd
10. TANGIBLE FIXED ASSETS
Property
Equipment
Totals
COST
At 1 April 2023 and 31 March 2024
14,957
2.743
17,700
DEPRECIATION
At 1 April 2023
Charge for year
13,429
253
1,526
183
14,955
436
At 31 March 2024
13,682
1,709
15,391
NET BOOK VALUE
At 31 March 2024
1.275
1,034
2,309
At 31 March 2023
1,528
1,217
2.745
Murray Hall is built on land owned by Gloucester City Council. The lease is for a term of 60 years
from 20 February 1970 at a rent of £179 per annum. The original cost of the building was £14,957
which is being written off over the 60 year period. The current insured value of the property is
£715,000.
11. STOCKS
31103124
31103123
Stocks
8,363
8137
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31103124
31103123
Rental income
Outstanding subscriptions
Scout Shop outstanding payments
495
635
58
521
553
1.156
13. CREDITORS". AMOUNTS FALLING DUE WITHIN ONE YEAR
31103124
31103123
Trade creditors
Rental income paid in advance
Membership fees - prepayments
Subscription rebate due
331
60
42,822
272
2,291
98
221
43,484
2,610
13

GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- cont'd
14. SUMMARY OF DESIGNATED FUNDS
Balance
Alocation
Brought
of surplus
Fomard for the year
3110312023
Balance
Carried
Forward
3110312024
Transfer
General Fund
46,460
5,779
52,239
Desi
nated
eneral funds
Maintenance Fund
Lease RenewallPurchase Fund
Gang Show Fund (2022 show)
Cotswold Marathon Fund
Scout Active Support Fund
Scout Network Fund
Explorer Scout Fund
Scout Fund
Cub Scout Fund
Beaver Scout Fund
Archery Club Fund
58th Hubb
Membership fees 2024 - prepayments
Special Activities and Support Fund
19,500
15,000
21,935
6,884
573
1,774
1,918
168
2,015
131
235
2,037
(16,968)
2,532
15,000
19,002
7,267
573
1,774
1,817
194
2,183
168
358
(o)
42,822
6,729
(2,933)
383
(101)
26
168
37
123
(2,037)
42,822
(110)
21,409
6,839
79,009
100,418
Total funds
125,469
27,188
152,657
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
14