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 exaMine￿S 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 examIne￿5 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 AsS￿s
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