REGISTERED CHARITY NUMBER: 302129 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR GLOUCESTERSHIRE COUNTY SCOUT COUNCIL Scouts Gloucestershire
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL CONTENTS OFTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Pagè Reference and Admlnlstratlve Detall$ Reporl of the Trustees Independent Examlnprfs Report Slatpment of Financial Aclivilies Slalemenl of Financial P051tion 10 SlatÈmènl of Cash Flows Nloles to the Slalemenl ol Cash Flaws 12 Notes lo Ihg Flnanclal Statement5 13 10 20
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL REFERENCE AND ADMINISTRATIVE DEfAILS FOR THEYEAR ENDED 31 MARCH 2024 TRUSTEES Anthony Dover Chair Carole O'Donnell County Lead Volunteer Josh Nelherton County YDulh Lead lappoinled 7.9,231 LouisÈ Lilllè County Secretary (resigned 16.11.23) DaTiiel Seamark5 D&puly Chair Lyndsey Palmer TrÈasurer13ppoinled 7.9.231 Ryan Hawkin5 Ashley Freeman Colin Steward Mark Spiller David Hall Lpwis Dangerlield PRINCIPAL ADDRESS Cranham Scout Centre Cranham Glouce51ershire GL4 8HP REGISTERED CHARITY MUMBER 302129 INDEPENDENT EXAMINER BK Plus Limlled 6 Manor Park Buslness Centre Mackenzie Way Cheltenham Glotjceslershire GL519TX COUNTY SECRETARY LDuise Little BANKERS Nalwesi 8ank Lloyds Bank CAF Bank Page 1
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL REPORTOFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The Trustee5 present their annual report together with the financial slalemenls for the year from l April 2023 10 31 March 2024. The Truslpes have prepared the financial slalemenls in compliance with the Charities SORP 'Accounling and Reporling by Charilies, Statement ol Recommended Practice applicable lo charilies preparing accounts in accordance with FRS102 and the Charities Act 2011. Gloucestershire County Scout Council is a registered charity established under the Policy, Organisatior) and Rulès of Thè Scout Association. Its registered charity number is 302129 and ils Scout Association registration number is 10000086. As a charily it is managed by Ihè Board ol Trusl8ès, whosè mèmbers arè the Ch3rily Trustéès, dètails ol whom are given on page l of this report. In April 2023, the Scout AssocialiDn changed Ihe name of the Executive CDmmillee lo Board ol Trustees. OBJECTIVES AND ACTIVITIES Objectives and aims The Purpose of Scouting Scouting exisls lo aclively èngage and support yDung people in their personal development, empowering them to make a p051tive conlribulion lo society. The Values of Scouting As Scouts we are guided by these values.. Inlegrlty Respecl Care Belief Co-operalion We act wllh inlegrily: we are honest, Iruslworlhy and loyal. We have sell-respecl and respect for others. We supporl others and lake care of the world in which we live. We explore our faiths, beliefs and atlilLfdes. We make a positive difference., we co-operate with others and make friends. The Scoul Melhod Scouting lakes place when young people, in parlnershlp with adults, work logelher based on the values Df Scouting and.. enjoy what they are doing and have fun., lake parl in activities indoors and outdoDrs', learn by doing,. share in spiritual relleclion., lake responsibility and make choices., underlèke new and challenging aclivilies., make and live by their Promise. Strategic direction At ils core we believe that, through Ils programme, Scouting ollers lile-changing adventure lo young people. We therefore want as many Gloucestershire young people as possible lo benefit from great Scouting programme and adventure. Publlc benelil Thè County meets the Charity Commission's public benefit criteria undgr both thè 3dvancement of education and Ihe advancement of citizenship or community develapmenl headings. Page 2
GLOUCESTERSHIRE COUNITYSCOUT COUNCIL REPORT OFTHE TRUSTEES FOR THE YEAR ENOED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE Charllable aclivitles Revlew of outcomes and a¢livities Growth Al census in January 2024, we had 77 groups in 8 Districts. This is made up of 5,185 young people between the ages 014 10 18. Our squirrel dreys recorded 181 lor our 4 - 5~year-old5 and we are still growing with more dreys opening acrpss the county some groups having already opened a second day. Our young leader covnt stood at 225 an increase of 5% Dn where they were pre-covid in 2020, an amazing feat. The county continued durlng the year lo lund the 3 counties development project. which became the 2 counties project whon Somer5el could no lor)ger help to Iijnd. This project helped lo revilalise some groups that would have closed wilhoul the inlervenlion5 Ihal look pla£e and are now lully stjslainable groups. We remain thankful to the Growlh and Communities team along with our Growth Lead for ihe work that ollen cannot be carried out by existing volunteers, including visits lo schools, Moving into the new financial year the Trustees will be looklng al a new strategy going forward as this project comes lo an end. Pr.ogr.amJne Young people join and slay in Scouting because ol the way in which the programme is delivered. Three of the key laclors lor Ihe quality programming in Scouting is the ability to.. lake parl in adventurous activilies., lake parl in residential Èxperiences., and achieve IDP awards. 11 is an uplilling feeling lo know that we have had a lull year ol activities taken place throughout the CDunly where our young people have been in5pSred lo achieve. We have over 300 individual leaders who hold activity permils covering Mights Away, Water Spurts. Mountain Activitiès, Archèry and nDI foryelling the vast number ol leaders who have shooting qualilicalions Ihroughpul the County as well. To support the Adventurous Activity permit scheme, we undertake moderation lo ensure that the permits we are issuing lo adults are dDne so on the basis of the relevant levels ol experience and the appropriate level ol demonslraled competence. In 2023124 we once agaln PASSED Ihe Nalional Moderation Scheme. Again, we are extremely prDud ol the achievemenls ol our young people in obtaining Top Awards. Based on census data where we are asked lo rèport on these achievements, we can lell you.. 481414/0 of eligiblel Squirrèls achieved their Top Award The Chief Scout's Acorn Award 296137 /D of eligible) Beavers achieved their Top Award The Chief Scout's Bronzg Award 249142% 01 eliyiblel Cubs achieved their Top Award The Chlef Scout's Silver Award 86127'A ol eligiblè) Scouts achieved their Top Award The Chief Scoul's Gold Award 39112'A of eligiblel Explorers and Nelwork mèmbers werè presented with the Chief Scout's Platinum Award. 13141D ol eligible) Explorers and Network members were presented with the Chief Scout's Diamond Award There were 24 Bronze and 10 Silver Duke of Edinburgh Awards presented 9 Young Leader Bells were presented 3 QueenlKing Scouts A wards were presented. None of this would have been possible wilhoul the huge amount ol timè and commitment given by every leader. assistant, helper, parent and carer who supported these young people la achieve and lor this we give a huge THANK YOU. Page 3
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities Revlew of outcomes and aclivllips continued erien During 2023 the Ctsunly supported 36 young people to attend the World Scout Jamboree irb South Korea. was a challenging Jamboree where our young people shone through, thanks lo the support from the 4 mazing volunteer leaders who accompanied ihem. We also supported over 60 young people lo allend the Haarlem Jamborelle in the Nglherlands. A patrol ol È young people is also allending Roverway in Norway this summer. Cranham Scout CenltR Our biggest inveslmenl and our most signilicant resource is Cranham Scout Cenlre, situated in the heart ol the Colswolds. Cranham has continued lo be a fantastic sile which has benefilled Many, not only in Scouting bul external organisalions as well. Over the last 12 months we have installed solar panels with the help frDm a legacy fund. New shelters, mains water and further groundwork have also been completed. We continue to look lor improvements lo enable more usability and Ilexibilily throughout Ihe year and to ensure our sustainability for future years. As 31ways. a huge thanks lo all users ol the site and the dedicated team ol volunteers that help to maintain the site throughout the year under Ihe guidance ol Cal and Ruth Dur managers. .Highlighls Some of the amazing highlights not previously mentioned.. Some fantastic service team weekends al Cranham An amazing BEAST weekend where Explorers came logolher Iram across the County A brilliant S&E event celebrating 1D years where Cubs, Scouts, Explorers, Guides and Brownies from across the County and the UK came together lo have a lanlasllc two weekends ol activities and fun. Massive thanks lo the hard-working team Ihal make this event possible. We havg continued to see our adult volunteer5 gain their Wood Badge. We have enjoyed watching and supporting Gloucester Gangshow. We have seen Dislricls provide aclivilies such as Cotswold Marathon and an exlremely succgsslul water weekend in Tewkesbury. Again, our thanks tD all who have made this possible. Paye 4
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL REPORT OFTHE TRUSTEES FOR THEYEAR ENDED 31 MARCH 202 FINANCIAL REVIEW Reserves pollcy The Charity Commission requires us lo publlsh a reserves policy that fully juglilies and clearly explains keèping or nal keeping reserves., idenlilies and plans for the maintenance ol essenlial services lor beneficiaries., rellecls the risks of unplanned closure associated with the charity's business model, spending commitments, potential liabilities and financial lorecasls- helps la address the risk5 01 unplanned closure on their beneficiaries lin particular, vulnerable beneliciarles), slafl and volunteers. bl dl The Trustee Board recognises that therè arè currently two primary Sources ol income available.. County membership subscriptions (currently £15.50 ppr yearl and the Cranham incomé. To that end.. The Board ol Trustees operates a bollom-up annual budgeting process Ihal aligns spend with the objectives of Scouting and ils development against ils slral&gic objectives. The primary locus of this continues lo be the 'qualily ol our programme deliverv and 'reaching more young people. agendas, under the guidance ol th& County Lead Volunteèr, in discussion with Ihe County Chair and the Board ol TrusleÈs. The BDard of Trustees considers that membership subscriptions are a stable source ol income and therefore the gèneral undesignaled reserves would be sel at around 50'A of Ihe Cranham income as the least guaranleed Source ol income. The Board pf Trustees also intends lo seek grants and other income sources ID supplement membership subscriptions and income from Cranham. The Board of Trustees will annually review Ihe designated and reslricled reserves ID énsure that they are appropriate for the development ol Scouling and that they are being elfeclively ulilised lo that end. The Board ol Trustees note Ihal Cranham continues lo seek methods lo minimise the financial support required from the memljership subscripliDn and has during the year signed a leasè for daytime use by a school. The amount of reserves held al 31 March 2024 wa5 as follows.. Restricted fLtnd5 £nil. Unrestricted fund5 £780,629. which consists ol the following.. Properly and Equipment fund É518,102 Other designated funds £150,474 Other unrestricted funds £112,053 Page 5
GLOUCESTERSHIRE COUNIY SCOUT COUNCIL REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 202& FlhlANCIAL REVIEW Investment policy anil objectives The trustees had concluded that placing funds with the Shorl-term Investment Service of The Scout Associalion provided the best return lo the Council. In June 2023, The Scout Association closèd the Shorl-lerm Investment Service account and returned the funds lo the CDunly. These funds were re-invested once 5uilable investment accDunls wpre idpnlilied. Other lunds are held on deposit with the Council's banks. Financial posltlon From an operational pèrspective: sell-funded events and activitiès have, overall, created a deficit of £6,89312023', surplus of £9,176). operations funded by membership subscription5 and by Cranham income have incurred a deficit of £2,657 12023.. delicil of £2,716), including financial support lor the Scouting Development Project of £9,000 (2023= £11,7051 and use ol the Support Fund £NII12023'. £1,483). inleresl and donations received have added to income by £4,083 (2023.. £5411. these conlribulions combine lo produce a deficil for the year of £5.467 12023 surplus lor the year.. £7,001) which has decreased lolal reserves lo £780,629 on 31 March 2024. Please see note 15 lo the flnanclal slalemenls for further details of movemonls in funds. Guing ¢oncern Alter making appropriate enquirie5. the Tru51ees have a réasonable expectation that the charity has adequate resources lo continue in operational existence lor the foreseeable lulure. Fcr thi5 reasDn thpy continue lo adopt the going concern basis in preparing the financial slalemenls. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies setlion ol the financial stalemenls. FUTURE PLANS The Council will CDnlinue lo pursue IhE Strategy ol The Scout Association (Skills lor Lil2 201B 2025 Slralegyl and ensure ¢>ur County Vision dovetails into this and any further Strategy updates that Thè Scout Assoclalion undertakes. Our current Vision 25 locuses on Asplre providing a relevant and inclusive programme that is well led and youth shaped. Prepare our young people with skills lor life and our adult voluntèers with skills lo lead and support, Achieve the a5piralions ol both our young people and adulls through acc&ss ID relevènl, inclusivo and engaging programme and learning opporlunilies. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing document, a deed ol trusl and conslitule5 an unincorporated charity. It is established under rules which are common lo all Scouts. Charity constitution The County's yoverning docLEmen15 are those gf Thg Scout Association. They consist Df a Roy31 ChartÈr, which in turn gives authority lo thé Byè Laws ol the Association and The Policy, Organi5alion and Rules of The Scout Association. Recrullmenl and appolntmenl of new Irustees The Trustees are appointed in accordance with the Pollcy. Organlsatloh and Rules of The Scout Association. Page 6
GLOUCESTERSHIRE COUNTYSCOUT COUNCIL REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMEhrr Organlsallonal structure and d•cision-making Thè County is managed by the Board ol Trustees. the members ol which are the 'Charily Truslee5' of Ihe Scout County, which is an educational charity. As Charity Trustees they are responsible lor complying with legislation applicable lo charities. This includes Ihe regislralion, keeping proper accounts and makinu rpturns lo the Charity Commis510n as appropriate. The Trustee Board for 2023124 consisted ol the Chalr. Treasurer and 10 Truslees (including 4 Ex-ollicio Trustees, 6 elected Tru51ee5 and 2 nominated Tru51eesl and meets every Iwa months. Members of the Trustee BDard complete being a Scouts Trustee leaf ning within Ihg first 6 months ol joining the Board. This Trustee Board exists lo make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisalions policie5 and rules. Their support helps other VDlunteers run high-quality and sale programmes that givgs young people skills lor lifè. Rlsk management The Iruslees have a duly lo identify and review the risks lo which the charity Ss exposed and lo ensure approprlale controls are in place to providè reasonable assurance against fraud and error. The County has in place systems of internal controls that are designed ID provide reasDnable assurance against malErial mismanagement or loss, and comprehensive insurance policies to ensure that insurable risks are covered. The Board of Trustees and the Leadership Team conducts an ongoing review ol the risks that members of the AssocialiDn in Gloucestershire might be exposed lo and systems have been established to miligale thosè risks. Risks are minimised by the implementation of procedures lar aulhorisaliDn on all projÈcls undertak9n by members and Ihese procedures are periodically reviewed lo ensure that they cpnlinue tD meel Ihe needs Df Scouting in Glouceslershii-e. The Board ol Trustee5 IDllows, wilhoul 4ue5tion. Ihe policies issued by The Scout Association in relation to the safe operatlDn and adminislralion of all activities involving ils youth and adult members in accordance with Policy Organisalion and Rules. The Board Df Trus19es keeps under review all insurèd risks and the policie5 maintained by the County Administrator lo ensure Ihol all insurable risks are adequately covered. In addition, there are Iwa signatories lor all payments. Approved by order of the board ol Iruslees on and signed on ils behalf by.. Louisg Little Page 7
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF GLOUCESTERSHIRE COUNTY SCOUTCOUNCIL Indèpendenl exaMineS report to thè Irustèes tst Glou£ÈstèrshirÈ Couhty Scoul Countil I report to the ¢harily Iruslees on my examination ol the accounts of Gloucesler5hire Cpunly Scout Council Ithe Trust) lor the year ended 31 IAarch 2024. Responsibililies and basis of report As the charity Iruslees ol the Trust you are responsible lor the preparation ol the accounts in accordance with the requlremenls of the Charities Act 20111'lhe Acl'l. I report in respect of my examination ol the Trust's accounts carried out under Seclion 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independenl examIne5 statement Since your chariltys grcss intome exceeded £250,000 your examiner mu51 be a member of a listed body. I can conflrm that l am qualified lo undertake the examination because l am a member of the Inslilule of Charlered Accounlanls in England and Wales. which is one of the listed bodies. I have completed my examinaliDn. I confirm that no material matters have come lo my allenlion in connection with the examination giving Me cause lo believe thal in any material respect.. accounting records werè not kèpl in rÈspect ol the Trust as requirÈd by Settion 130 01 Ihe Act., or Ih? accpunls do not accgrd with Ih95e records., or thè accounts do not comply with the applicablé requiremenls concerning the form and conlenl of accDunls sel out in the Charities (Accounts and RepDr151 RegulatlDns 2008 other than any requirement thal the accounls give a true and fair view which is not a maller considered as parl of an independent examination. I have no concerns and have come across no other mallers in connection with th8 Èxamination lo which allenlion should be drawn in this report in ordèr lo enable a proper understanding ol tho accounts lo be reached. Roger F Downes FCA BK Plus Limitèd 6 Manor Park Business Centre Mackènzie Way Chelienham Gloucestershire GL519TX Dale.. 21 203* Page 8
GLOUCESTERSHIRE COUNTYSCOUT COUNCIL STATEMENT OF FINANCIAL ACTlVtnES FOR THE YEAR ENDED 31 MARCH 2024 31.3.24 Total funds 31.3.23 Total funds Unreslricled Reslricled funds fund Notes INCOME AND ENDOWMENTS FROM Donalitsns and legacies 327 327 Charllable acllvltles Charitable aclivilies Sell-lunded events and activities 150,983 536,577 150,983 536,577 140,537 272.944 Inveslmènl income 3,756 3,756 431 Total 691,643 691,643 414,022 EXPENDITURE ON Charitable activities Charitable activities 697,110 697,110 407,021 NET INCOMEIIEXPENDITURE) 15,4671 15,4671 7.001 RECONCILIATION OF FUNDS Total funds brought forward 786,096 786,096 779,095 TOTAL FUNDS CARRIED FORWARD 780,629 780,629 786,096 The notes form parl of these financial slalemenls Page 9
GLOUCESTERSHIRE COUNIY SCOUT COUNCIL srATEMENTOF FINANCIAL POSttlON 31 MARCH 2024 31.3.24 Total funds 31.3.23 Total funds Lsnreslrlcled Restrlcled funds lund Notes FIXED AsSs Tangible assets 10 512.125 512,125 522,738 CURRENT A5sErs Stocks Debtors Investments Cash al bank and in hand 416 68,229 416 68.229 547 167.718 94,557 271,842 12 13 406,598 406,598 475.243 475,243 534,664 CREDITORS Amounts falling due wilhin one year 14 1206,7391 1206.7391 1271.3061 NEf CURRENT ASSErs 268.504 268,504 263,358 TOTALASSEfs LESS CURRENTLIABILMES 780,629 780,629 786,096 NEfASSErs 780,629 780,629 786.096 FUNDS Unre51ricted funds 15 780,629 786,096 TOTAL FUNDS 780,629 786,096 The finantial 5tatemen15 were approved by the Board ol Trustee5 and aLtlhorised for issue on )o.4tr 10.2.4 and werè signed on ils behalf by.. Anthony Dover - Trustee The noles form parl of these financial slalements Page 10
GLOLICESTERSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THEYEAR ENDED 31 MARCH 2024 31.3.24 313.23 Notes Cash flows from operating actlvilles Cash generalgd from operations 31,241 141,321) Nel cash provided byllused in) operatlng activities 31,241 141,3211 Cash flows from invèsting a¢liville5 Purchase ol lanyible fixed assets Sale of tangible flxed assets Sale of fixed asset investments Interest received (1,070) 6,272 94,557 3,756 168 Nel cash provided by investing aclivitiÈs 103.515 168 Change sn Cash and cash equivalenls in the reporllng period Cash and cash eqLtlvalents al ihe beginning of the reportiny period 134,756 141,1531 271,842 312,995 Cash and cash equlvalents al th• •nd of the reporting perlod 406.598 271,842 The notes form part ol these financial stalernents Page 11
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENOÉD 31 MARCH 2024 RECONCILIATION OF NEf IEXPENDrruREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.24 31.3.23 Net lèxpendilure}lincome for the reporting period las per the Stalemenl of Financial Activiliesl Adjuslmenls lor. Depreciation charges Interest received Decrease in slocks Decrease/lincreasel in deblDrs IDecreasel/increase in creditors 15,1671 7,001 5.411 13,7561 131 99,489 164,5671 7,6D3 1168) 31B 1135,385) 79,310 Net cash provided by/(used in) operallons 31,241 (41,3211 ANALYSIS OF CHANGES IN FUNDS Al 1.4.23 Cash flow Al 31.3.24 Nèl cash Cash al bank and in hand 271,842 134,756 406,598 271,842 134,756 406,598 Liquid resources Deposits inclucted in cash Current asset investments 94,557 194,5571 94,557 194,5571 Total 366,399 140,199 406,598 The notes form parl of these linancial slalemenls Pagè 12
GLOUCESTERSHIRE COUNTh SCOUT COUNCIL NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2Q24 ACCOUNllNG POLICIES BasFs ol preparing the finan¢ial statements The financial slalemenls Df tho charity. which is a public benefit enlily under FRS 1Q2, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounling and Rèporting by Charities.. Statement ol RecommÈnded Practice applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 lefleclive l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland, and Ihè Charities Act 2011. The financial statements have been prepared under the historical cost convenliDn. Income All income is recognised in the Slalemenl ol Financial Aclivllles Dnce Ihe charily has enlillemenl lo the funds. 11 is probable that the Income will be received and the amount can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds ol covenant is recognised upon receipt. Other income is recogni5ed in the period in which it is receivable and la the exlenl the goods have been provided or on completiOTI of the service. Expenditure Liabilities are recognised as èxpenditure as soon as there is a legal or constructive abligalion commilling Ihe charity lo that expenditure, il 15 probèble that a Iransler of econDmic benefits will be required in selllemenl and the amount of the obligatiDn can be measured reliably. Expenditure is accounted lor on an accruals basis and has been classifiefl under headings that aggregate all cost related lo the calegcry. Where costs cannot be directly allribuled lo particular headings they have been allocaled to attivilies on a basis consislenl with Ihe use ol resources. Tangible flxed as$et8 Depreciation is provided al the lollowing annual rates in order lo write off each asset over ils eslimaled useful life. Cranham Scoul Centre Freehold Properly Cranham Scout Centre Equipment County Equipment l°A on reduciny balance exclvding land 20/0 on cost, 20Yo on reducing balance and IOY¢ on cost 20'A on cost Stocks Stocks are valued al the lower of cost and nel realisable value, aller making due allowante lor obsolete and slow moving items. TaxatlDrh As a recogni5ed charity, Glou¢eslershire County Sc¢>uls Council is exempl from Corporation Tax so lar as il relates lo ils charitable activilies. 11 is not. however, exempt from VAT and all Èxpenditure is inclusive ol irrecoveraljle VAT. Fund accounting Unreslricled funds can be userl In accordance with the charitable objectives al the dlscreliun of the Irusleeg. Designaled funds comprise unre51ricled funds thal have been sel aside by the Trustees for particular purposes. The aim and use of each designated fund is Sel out in the notes to the financial slalements. Réstricled funds can only be used for particular reslrlcled purposes within the objects of thè charity. Restrictions arise when specified by the donor or when funds are raised lor particular reslricled purpases. Page 13 continued.
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTESTO THE FINANCIAL STATEMENTS- conllnued FOR THEYEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES conlinu•d Going concern The Trustees have considered whether there are any material uncertainties that would allecl the ability of the Council lo remain as a going concern. Covid-19 and other global economic faclars have had an impact on the charity,, however the charity has sufficient cash and reserves available to be able lo continue as a going concern. DONATIONS AND LEGACIES 31.3.24 31.3.23 Donations and lègacies 327 110 INVESTMENT INCOME 31.3.24 31.3.23 Investment in£ome Déposit account inler9sI 263 168 3,756 3,756 131 INCOME FROM CHARITABLE ACTIVITIES 31.3.24 31.3.23 Activity Membership subscriptions CharilahlÈ activilies County adminislraliDn Charilablp activities Cranham Scouting Centre Income Charitable activities Events & Aclivilips - olhpr Charitable aclivllies Events & Activities Strategy & EvoluliDn Sell-lunded events and activities Events & Activities - othèr Self-lunded events and activities 78,632 1,119 68.436 70,896 336 72,101 283,327 253,250 236,757 36,187 687,560 413,481 CHARITABLE ACTIVITIES COSTS Direcl Costs (see note 61 Charitable activities 697.110 Page 14 continued...
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS- ¢onlinuad FOR THE YEAR ENDED 31 MARCH 2024 DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.24 31.3.23 County administration Cranham Scouting Centre CDunly Officèr expenses Adult training Adult Award & Adult Events Media & communications Insurances (excluding Cranhaml Governance costs Depreciation Events & Activities - other Scouting Development Project Suppprl Fund paymen15 Strategy & Evolution events 25,050 103,330 5,552 3,756 1,465 16,725 82,415 5,517 6,864 278 1351 486 4.088 6,444 34,431 18,988 1,483 229,337 3,770 3,645 251,022 20,083 277,821 697.110 407,021 TRUSTEES, REMUNERATION AND BENEFITS See note 16 relating to Iruslees remuneration lor one trustee. Trustees. expenses There were no trustees. expenses pald for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS Included within Direct Cos15 are.. Wages and salarie5 lor the year IDlalling E45,16912023 É47,6051. Social security C051s for the year lolalling £2,46812023 - É2.0471. Pension costs lor the year lolalling £2,25812023 £2.1511. The average number DI persons gmployed by the charity during the year was 3 12023 - 41 and no employee received rernuneralion ol more than £60.000. INDEPENDENT EXAMINERS FEE The Independent Examiner's remuneration amounts lo an Independent Examination lee of £1,761 IZ023 £1,750) and an accounts preparation fee ol £1,76112023 - £1.7501. Page15 conlinuèd...
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTESTO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS Cranham Scout Centre Freehold Properly Cranham Scout Centre Equipment County Equipment Totals COST Al l April 2023 Addilions Disposals 540,000 7D,936 1,070 143.9281 6,234 617.170 1,070 148,562) 14.634) Al 31 March 2024 540,000 28,078 I,&oo 569,678 DEPRECIATION Al l April 2023 Charge lor year Eliminated on disposal 27.329 4.397 60.480 860 137,1131 6,623 154 15,1771 94,432 5,411 142,2901 Al 31 March 2024 31,726 24,227 1,600 57,553 NEf BOOK VALUE At 31 March 2024 5D8.274 3,851 512,125 Al 31 March 2023 512.671 10,456 13891 522,738 On 27 March 2017 the freehold land and buildings were valued by GJS Dillon (commercial properly consullanls} on the basis ol market valLFe. This wa5 taken as the deemed cost for the site under the conversion ID FRSI02. Included within Freehold Properly is non depreciable land with a value of £73,000 per the valuation oled above. Cost or valuation al 31 March 2024 is as follows.. Land and Buildings Cost March 2017 revaluation surplus 235.851 304,149 Deemed c051 for FRS102 purposes 540,000 Page 16 continued...
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 STOCKS 31.3.24 31.3,23 Finished goods 416 547 12. DE8TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Other debtors Payments in advance Prepayments 3,340 13 4,797 161,464 1,457 64,876 68,229 167,718 Payments in advance al 31 March 2023 related lo expenditure incurred in advance lor scouting events that look place in the year to 31 March 2024. 13. CURRENT ASSEf INVESTMENTS 31.3.24 31.3.23 Unlisted investments 9&,557 CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade creditors Social security and other laxes Other creditors Advance income Deferred incpme Accrued expenses 24,334 558 1.548 122,904 54,687 2.708 21,165 1,358 323 193,493 49,811 5,156 2D6,739 271,306 Deferrèd Incomè Balance al l April 2023 Amounts released during the year Amounts released against depreciation AmDunls deferred during the year 49,811 145,17&1 11,7661 51,816 Balance al 31 March 2024 54,687 Def&rred incomp relates lo grants for capital purchases of £2,871 12023 £4,637), membership subscriplions in advance of £44,461 12023 - £41,200) and Cranham income received in advance of £7,35512023 £3,974). Page 17 continued..
GLOUCESfERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS- continued FOR THEYEAR ENDED 31 MARCH 2024 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued Advance Income 8alance al l April 2023 Amounts released during the year Advance income in year 193,493 1193,4931 122,904 8alance al 31 March 2024 122,9QA 15. MOVEMENT IN FUNDS Nel movemenl in funds Al 31.3.24 Al 1.4.23 Unrestricted funds Support fund Capital expenditure Slralégy & Evolution Scouting Development Cranham Development International Events & Aclivilies contingency Other Unreslricled Funds Properly & EquipmeAt The 8anni51er Fund 10,135 10.000 43,020 18,000 10,QOD 19.905 26,904 108.015 518,102 22,015 10,135 10,000 49,210 9,000 10,000 10.982 29,132 112,053 518.102 22,015 6,190 19,000} {8,9231 2,228 1,038 786,096 15,467} 7BO,629 TOTAL FUNDS 786,096 15.467) 780,629 Nel movempnl in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Urbre5tri¢ted funds Strategy & Evolution Scouting Development International Events & Activities contingency Other Unreslricled Funds 284,550 1278,3601 19,0001 18,9231 1251,0221 1149,8051 6,190 19,O0LII 18.9231 2.228 4.038 253,250 153,843 691,643 1697,1101 15,4671 TOTALFUNDS 691,643 {697,IIDI {5,467) Page 18 continued...
GLOUCESTERSHIRE COUNTY SCOUTCOUNCIL NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 MARCH 2024 15. MOVEMENT IN FUNDS- continued Comparallves lor movement In lunds Nel movément in funds Transfers between funds Al 31.3.23 Al 1.4.22 Unreslri¢ted lunds Support fund Capital expenditure Strategy & Evolution Jamboree 2023 Scouling Developmenl Cranham Development International Events & Activities contingency Other Unre51ricled Fuhds Properly & Equipment The Bannister Fund 11.618 10,000 35.600 10,OOD 11,4831 10,135 10.000 43,020 7,420 110,0001 29,705 111,7051 18,000 10,000 19,905 26,904 108,015 518,102 22,015 10,000 4,299 22,816 128,202 524,545 22,015 15,9061 4,088 14,587 21.512 131,7741 16,4431 779,095 7,001 786,096 TOTAL FUNDS 779,095 7,001 786,096 Comparalive nel movement in funds, included in the above are a5 follows., Incoming resourcès Resources expended ovemenl in funds Unreslrlcted lunds Support fund Slralègy & Evolution ScDuling Development International Events & Activities conlinuency Other Unreslricled Funds 11,4831 1229,3371 111.7D51 15.9061 134,265) 1124.3251 11.4831 7,420 111,7051 15,9061 4,088 14,587 236,757 38,353 138,912 414,022 {407,0211 7,001 TOTAL FUNDS 414,022 1407,0211 7,001 Delalls of the funds are as follDWS'.- Support fund lo support yaulh members or groups in times Df hardship. Capital èxpendlturè fund for capital expendlture projecls. Slralegy & Evolution fund - lo fund the running and development ol Iwo Major annual Scout events involving parlicipanls from the Counly and elsewhere. Jamboree 2023 fund lo assist a team from the County lo allehd the four-yearly World Jamboree. This fund has been mergÈd intD the International Fund this year. Page 19 continued...
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS_ cDnlinuèd FOR THE YEAR ENDED 31 MARCH 2024 15. MOVEMENT IN FUNDS- ¢onlinued Scouliny Development fund Gloucesler5hire. to SUPPDrl the development and growth ol Scouting throughout Cranham Development fund lowards the cost of significant development ol the Cranham 51te. Inlarnalional fund to support the allendance al international events. Now includes the Jamborpe 2023 Fund. Events & Aclivltles ¢onlingency fund events not covered by insurance. a lund lo cover unplanned shorllalls and cancellations ol Properly & Equipment fund - represents the nel book value of fixed assets less unamorllsed grants. Banni51er Fund Covid related fund lo support Scout GrDups who needed flnancial support. Traristerred lo Cranham Oevelopmpnl fund in May 2023. 16. RELATEO PARTY DISCLOSURES The Scout Association. the Scout Region, other Scout Counties, Scout District5 and Scoul Groups are related parties of Glaucesler5hire County Scout Council. All transactions with these parties are on an arms. l?nglh basis. During the year, L Little received remuneration 01 £14,948 (2023.. £14,236) and IhÈ charity also paid emplDy&r pension Cohlribulions of £747 12023.. £7121 and èmployer Nl contribution5 of £808 {2023.' £7471 for her role of CDunly Secretary In accordance wilh the Scoullny Policy Organisalion and Rules. Page 20