GLOUCESTERSHIRE COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Scouts Gloucestershire
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Trustttes Mr L P Dangerfield MrA Dover ICh8irl MrA Freeman MrDGHall Mr R Hawklns Ms C O'Donnell (County Lèad Volunteer) Mr D J Seamarks (Deputy Chairl Mr M Spiller Mr C Steward Mrs Y Bunce (Treasurer) Mi J Netherlon (Gounty YDulh Lead) (Appointed 5 September 20241 Charlty number 302129 Principal addre55 Cranham Scout Centre Cranham Gloucestershire GL4 8HP Independent examiner K Plus Llmlled 6 Manor Park Business Centre Mackenzie Way Chellenham Gloucestershire GL51 gTX County Secretary Louise Little Bankers NalWe81 Bank Lloyds Bank
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL CONTENTS Pag• Trustees report Independent exatninerf5 report Slalement of financial activtties Slalemenl ol ftnancial posilion Statement of cash flows Notes to the financial statements 10-18
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 The TrLJslees present their annsjal report and financial statements for the year ended 31 March 2025. The Trustees havè prepared the financial 51alements in compliance with the Charities SORP Accounting and Reporting by Charities, Slalemenl Df Recommended Practice applicable lo charities prèparing accounts in accordance with FRS 102 and the Charities Act 2011. Gloucestershire County Scout Council is a registered charity established under the Policy, Organisalion and Rules ol The Scout Association. Il's registered charity number is 302129 and ils Scout Association Tegistralion number is 10000086. As a chaiily, il is managed by the Board of Trustees, whose members are the Charity Trustees. details of whom are given Dn legal anol adminislralive information page of the accounts. Objective5 and activilies éPur ose c>f Sco Scouting exists lo actively engage and support young people in their personal development, empow81ing them to make a positive contribution lo society. The Value5 of Sc As Scouts WÉ 8r& guided by these values.. Integrlty - We act with integrity,. we are honest, Irtjslworthy and loyal. Respect- We have self-respecl and respect for others. Care- We support others and lake care of the world in which we live. Belief - We explore our faiths, beliefs and alliludes. co.operation- mak8 a positive differenca,. w& CO-op8r818 With others and make friencls, The Scout Me Scouting lake5 place when young pèople, 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 Sh8re in spiritual reflecllon Take responsibility and make choices Undertake new and challenging acttvities Make and live by their Promise. Slrale ic D. Al 115 Core we believe Ihal. through ils programme, Scouting offers lifehangiNg adventure lo young people. We want as many Gloucestershire young people as possible lo benefit from great Scouting Programmes and advenluie. The County meets thè Ch8rily Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2025 Achievements and Performance Gro Al census in January 2025, we had 79 groups in 9 Dislricls. This is made up 015197 young people bètween the ages 014 10 18. Our squirrel dreys recorded 2C>8 for our 4 - 5-year-olds and we are still growing with more dreys Dpening across the county- some groups having already opened a second drey. Our young leader stood al 234. During the year the county look the dècision lo finish using thè 2 counties project and instead WOTk individually with the Growth and Communitie5 team on an 'as and when necessary, basis. W& remain thankful lo the Growth and Communiiies team along with our Growth Lead for the work that often cannot be carried out by existing volunteers, including visits to schools, Pro Young people join and slay in Scouting because of the way In whlch the programme is delivered. ThTee of the key factors for the quality programming in Scouting is the ability lo.. Take part in adventurous activities Take part in residential experiences and Achieve lop swards. 11 is an uplifting feeling lo know that we havo had a full year of activities taken place throughout the County where Dur young people have been inspired lo achieve. We have over 300 individual lèaders who hold activity permits covering Nights Away, Water Sports, Mountain Acbvilies, Archery and not forgelling the vast number of leaders who have shooting qualifications throughout the Counly as well. To support the Arlvenlurous Activity permit scheme, we undertake moderation to ensure that permll8 we are Issulng to adults are done 50 based on the relevaril levels of experience and the appropriate level of demonslraled competence, In 2024125 we once again PASSED tha National Moder8lEon Scheme. Again, we are exlremely proud of the achievements ol our young people in obtaining Top Awards. Based on censils data where we are asked lo report on these achievements, we can tell you". 941520/0 of eligiblel Squirrels achieved their Top Award- The Acorn Challenge 308139Yo of eligible) Beavers achieved their TopAward- The Bronze Chief Scout Award 302150trk of eligible) Cubs achieved their Top Award- The Sllver Chief Scout Award 1221410/0 of eligible) Scouts achieved their Top Award- The Gold Chief Scout Award 21 160/0 of eligible) Explorers and Network member5 were presented w71h the Platinum Chief S¢oul Award. 612°k of eligible} Explorers and Network members were presented with the Diamond Chief Scout Award There were 24 Bronze and 19 Silvèr 2nd 4 Gold Duke DI Edinburgh Awaids presented 18 Young LeadeT Bells were presented 3 King Scouts Awards were piesenlod. None of this would have been possible wilhoul the huge amounl of time and commitment given by every leader, assistant. helper, parent and carer who supported these young people to achieve, and for this we gi a hug8 THANK YOU. nh Scou Centre Our biggest inv2slmenl and our most significant resource is Cranham Scout Cenlre, sllualed in the heart of the Colswolds. Cranham has continued to be a fantastic sile which has benefilled many, not only in Scouting, bLJI external organisalions as well. Over the last 12 months we have completed the inslallallon of th? new shelters and continued with general mainl&nance. As trustees, we continue lo look for improvements lo enable more usability and flexibility Ihfoughout the year and lo ensure our sustainability for future years and lo ensure that the voice of all OUT scouting community is heard regarding this we have undertaken a consultation survey lo halp us discern our next step5 for the centre. The resulls of this will be fed back lo al the annual general meeting.
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT {CONTINUED> FOR THE YEAR ENDED 31 MARCH 2025 As always, a huge thanks to all users of the site and the dedicated team of volunleer5 that help lo maintain the sile throughout the year under the guidance of Cal and Ruth our Centre Managers. We recognise in this report that Ruth retired on 30 April and th81 Cal will be leaving us al the end of July as he also lakes reliretmenl. Special thanks to them both as they start a new journey ol adventure and fun. Some of the amazing highlights not previously mentioned.. Some fantastic service team weekends al Cranham An amazing BEAST weekend where Explorers came together from across the County A fantastic S&E event celebrating 11 years where Cubs, Scouts, Explorers, Guides and Brownies from across the County and the UK came together lo hsve 8 lanl8slic two weekends DI activities and fun. This year saw the world ol DISCOVER become part ol the S&E family on the second Saturday. A venture solely for Squirrels and Beavers lo come and explore, have fun and see for themselves what adventures lie ahead as they move through the section5. Massive thanks lo the hard-working team that m8ke Ih2se events possible. We have continued lo see our adult volunteers gain their Wood Badges We have enjoyed watching and supporting Gloucester Gangshow. Seen Dislri¢ls provide activities such as Cotswold MaralhDn, Farriers and Stomp. Again our thanks to 811 who have made this possible, Flnanclal rovl•w in The Board of Trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they 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 n the Accounting Policie5 section of the financial slalements. The County's policy on reserves is lo hold sufficient resources lo continue IhÈ charitable activities if the County income falls short. The Trustee Board recognises that there are currently two primary sources of income available. County membership subscriptions Icurrenlly £15.50 per yearl and the Cranham income. To that end.. The Board of Trustees operates a bollom-up annual budgeting process that aligns spend with the obje¢lives of Scouting and its development against it5 slialegic objectives. The primary focus of Ihis Continues to be the 'qualily of OUT programme delivery, and 'reaching more young people, agendas, ur(Jer the guidance of the County Lead Volunteer, in discussiorn with the Gounty Chair and thé Board of Trustees. The Board of Trustees considers that mernbership SL¢bscriplions are a stable sour¢e of income and therefore the genera1 undesignaled reserves would be sel at around 500/0 of the Cranham income as Ihg least guaranteed source of income. The Board of Trustees also intends to seek grants and other income 50urce8 lo supplement membership subsciiplion5 and income from Cranham. The Board of Trustees will annually review the désignated and reslricled reserves lo ensure that they are appropriate for the doveloptnenl of Scouting and that they are being effectively ulilised lo that end.
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Board of TNslees note that Cranham continues to soek methods lo minimise the financial support iequired from the membership subscripllon and has during the year signed 8 lease for daytim8 use by a school. Ttte amount held in reserves as al 31st March 2025 was as follows.. Reslricled Funds tnil Unresliicled Funds £749.337 which is made up as follows.. Property 2nd Equipment Fund £504,739 Other designated Funds £126,388 Other Unreslricled Funds £118,210 Total £749,337 The Council will ¢onlinue lo pursue Ihe Slfalegy c>f The SCOLJI Assc>ci81ion Iskills for Life 2018 - 2025 Slralegyl and ensure our County Vision dovetails into this and any further Strategy updates that The Scout Association undertake. Our current Vision 27 focuses on Aspire- providing a relevant and inclusive programme that is well led anrl youth shaped, Prepar•- our young people with skills for life and our adult volunteers with skills lo lead and support, Aehleve- the aspirations of both our young people and sdulls through access lo relevant, inclLJsive and engaging programme and learning opportunities. During the next 18 months we will be revisiting our own slralegy as the Scout Association releases its new strategy for the next 5- 10 years. structure¥ governance and management eof over The County's governing documents are those of The Scout Association. They consist Df a Royal Charter, which in turn gives authority lo the Bye Laws ol the Associ81ion ané The Policy, Organisalion and Rules of The Scout Association. How the charil is consliluled The County is a trust established under ils rules which are common lo all Scouts. ho The Trustees are appDinled in accordance Mrilh the Policy, Organisalion and Rules of The Scout Association. Additional overnance informalic>n'. The County is managed by the County Trusl6e Board, the members ol which are the 'Chaiily Trustees, of the County Scout Council, which is an educalional charily. As charity Iruslees they are responsible for complying with legislation applicable lo charities. This includes regislralion, keeping pioper accounting record5 and making returns lo the Charity Commission as appropriate. The Tiuslee Bc)ard ltsr 2024125 Consisted of the Chair, Trèasurer and 10 Trusle8s and meets every two months. Members of the Trustee Board complètè 'Being a Scouts Trustee. learning within the first 8 months of joining the Board. The Trustee Board exists lo make sure the charity is w@11-managed, risks are assessed and miligaled, buildings and equipment are in good working order, and everyone follows legal requirements and the organisalion's policies and rules. Thelr support helps other volunteers run high-qualily and safe programmes Ihal gives young people skills for
Draft Flnanclal Statamènts at 07 August 2025 al 09:35'.24 GLOUCESTERSHIRE COUNTY SCOUT COUNCIL TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Risk and Internal C nlrols Tha TrLJStaes have a duly 1¢ Identlfy and vIeW the risks ID whlch the ¢h8rity is exposed and to ensure approprl8ta controls are In placa lo provide reasonable assuranco agaln$l fraud and error. The County has in place sys18rn9 of internal controls that are dèslgned lo provide reasonable assurance agalnsl material mismanagemtrnt or loss, and comprehensive Insurance policies to ensure that insurable risks are covered. The Board of Truslees and the Leadership Team condv¢ls an ongoing review ol the risks that membars of the Assoclallon In Gloucestershire might be exposed to and systems hav9 been established lo mltigale those risks. Rlsks are minimised by the lrnplemenlallon of procedures for aulhorizalion on all prol8¢t8 undertaken by membors and these procedur8s are periodica15y reviewed lo ensure that they continue lo meet the needs tsf Scouting in Glou¢e$lershire. The Board of Truste88 follows, without questlon, the policies issued by The Scout Association in rèlation lo the safe operation and admlnistralion of all activities involvlng its youth and adult momb8rs in accordance wilh Policy, Oroanisalion and Rulès. The Board of Trustees keeps under revlew all insurad rfsks and the policies maintained by the Counly AdmSnlslralor to ensure that all insurabla rlsks aro adequately Covered. In addition. thgre are signatorles lor all payments. D•elaratlon The Trusleas declare that they have approved the Iruslee's report abovg. Signed on behalf of the Gharity's trustees MrA Dover (Chairl Date..
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GLOUCESTERSHIRE COUNTY SCOUT COUNCIL I r6port lo the TrUsteS on my examination of the finanGial slalements of Glou¢eslershire County Scout Council for the year ended 31 March 2025. Responslbillties and ba51s of report As the Trustees ol the Counci1 you are responsible IDr the preparation of the financial slalemenls in accordance with the rèquirements of the Charities Act 2011, I report in respect of my examination ol the Council'5 financial slalements carried out under section 145 of thè Charities Act 2011. In carrying out my examination I have followed the Directions given by the Chaiily Commission under section 14515llbl of the Charities Act 2011. Independent examiner's statement Since the charity's gross income exceeded £250,000, the independent examiner musl be a memb8r ol a body listed in seolion 145 of the Charities Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a member of the Inslilule of Chartered Accounlanls in England and Wales. which is one of the listèd bodies. Your attention is drawn lo the lacl that the charity has prepared the financial slalemenls in accordance with the relevant version of the Slalement of Recommended Practice applicable lo charities preparing their financial slalemenls in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Gharilies.. Slalemenl ol Recommended Practice issued on 1 April 2005 which is referred lo in the exlanl regulations bul has now bèen withdrawn. l understand that this has been done in order for the financial slalemenls lo provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. I have completed my examination. I confirm that no rnÈllers have come to my attention in connection with the examination giving me cause lo believe Ih&l in any material respect.. accDunling record5 were not kept in respect of the Council as required by section 130 of the Charitie5 Act 2011. the financial Slalemenls do not accord with those records., or the Iinanci81 slalemenls do not comply wlh the applicable requirements Goncerning the form gn¢J conlenl of financial slalemenls sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true ancl lair view, which is not a matter considererj as part of an independent examination. I have no concerns anil have come across no other mallers in conn8clion with the examination to which all8ntion should be drawn in this report in order lo enable a proper under51andino of the financial statements to be reached. Roger F Downes FCA BK PILts Limited 6 Manor Park Business Centre Mackenzie Way Chellenham Glouceslershire GL51 9TX 26 August 2025
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrl¢ted UnYe5trielèd funds funds 2025 2024 Note5 In¢omo from: Donations and legacies Charitable activities Investm8nts 1,154 51 5,023 5,798 327 687,560 3,756 Total income 521,975 691,643 Expendlture on: Charitable activities 553,267 697,110 Total expenditur• 553,267 697,110 Net expenditure and movement in funds 131,2921 15,4671 Reeonclllatlon of funds: Fund balances al 1 April 2024 780,629 786,096 Fund balances at 31 March 2025 749,337 780,629 Thè slalemenl of financial 8clivilies Includes all gains and losses recognised in the year. All income and expenditure derive frgm continuing aclivilies.
Draft Flnan¢lal Statements at 07 August 202S at 09'.35'.24 GLOUCESTERSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2025 2025 2024 Notas Flxed assots Tangible assels 11 507.036 512,125 Current assets Sloeks Debtors Cash al bank and In hand 12 13 601 110,774 466,564 416 68,229 406,598 578,139 475,243 Cr•dltors'. •mount8 falllng due wlthln one year 14 1335,8381 1206,7391 Net current ass•ts 242,301 268.504 Total assets lèss currènt Ilabllltles 749,337 780,629 Funds Unrestriclad funds 16 749,337 780,629 749,337 780,629 The financial statements were approved by the Trustees on MrA Dover (Chairl
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notas Cash flows from operatlng activitie5 Cash generated from operations 54,168 31.241 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixe assets Proceeds from disposal of fixed asset investments InveslTllenl income received 11,070) 6,272 94,557 3,756 5,798 Net cash generated from inv•stlng activities 5.798 103.515 Net cash generated from tinanciny a¢tivitie$ Net Increase in cash and cash oqulvalents 59,966 134,756 Cash and cash equivalents at beginning of year 406,598 271,842 Cash and cash equlvalents at end of year 466,564 406,5g8
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Cash generated from oparation¥ 2025 2024 Deficll for the year 131,2921 15.4671 Adjustments for: Investment income recogn1sed in statement of financial activities Depreciation lexcluding deferred grant income) 15,7981 5,088 13,756) 5,411 Movements In working capital: Ilncreaselldecrease in stocks Ilncreaselldecrease in debtors Increaselldecreasel in creditors 13851 142,5451 129,100 131 99,489 (64,5671 Cash gon¥ratod from operatlons 54,168 31,241 Analysis of change5 In 11?t funds At 4 Aprll 2024 Cash flow5 At 31 March 2025 Cash al bank and in hand 406,598 59,966 468,564 406,598 59,966 466,564 406,598 59,966 466,564 10-
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles 3.1 Basls of preparing the financial statemonts The financial slalemenls of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Ac¢ounling and Reporting by Charities.. Statement ol Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financi81 Reporting Standard applicable in the UK and Republic of Ireland, and Charities Act 2011. The financial slalemenls have been prepared under the historical cost convention. The financial slalemènts are prepared in sterling, which is the functional currency of the Council. Monetary amounts these financial slalemenls are rounded lo the nearest £. 3.2 Going concern ThÉ Trustees have considered whether there are any material uncertainties that would affecl the ability of the Council lo remain as a going concern. With this in mind, the Trustees believe the charity has suffici&nt cash and reserves available lo be able lo conlinL¢e as a going concern. 3.3 Charitablo funds Unreslri¢led fLJnds are available for use al the discretion of the Trustees in furtherance of their charitable objectives. Dèsign8t8d funds comprtse of unr8slricted funds that have been sel aside by the Trustees for particular purp05e8. The aim and use of each designated fund Is sel out in the notes of the financlal slalements. Reslricled funds can only be used for particular reslricled purposes within the objects ol the charity. Rèstrictions arise when specified by the donor or when funds are raised for particular reslricled purposes. 3.4 Income All iTrcome is recognised in the Slalemenl of Financial Activities once the charity has enlillemènl lo the funds. il is probable that the income will be received and the amount ¢an be measured reliably. Income lax recoverable in relation lo donations received under Gift Aid or deeds of Covenant is recognised upon receipt. Other income is recognisèd in the period in which il is receivable and ID the extent the goods have been provided or on compleliDn of the service. 3.5 Expenditure Li8bililies are recognised as expenditure as soon as there is a legal or constructive obligation commilling the charity lo that expenditure, il is probable Ihsl a transfer of economic benefits will be required in s81118menl and th& amount ol the obligation can be measured r61iably. Expenditure is accounted for on sn a¢¢ru8ls basis and has been classified under headings that aggregate all cost r&laled ID the category. Vvhere costs cannot be directly allribuled lo particulaT headings, the have been Ilo¢aled lo aclivilies on the basis consislenl with the use ol the resource5.
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2025 Accountlng policlos (Contlnuedl 3.6 Tanglble fixed a$5ets Tangible fixed assets are inilially measu¥ed at cost and Sltbsequently measurecl al cost or valuation, nel ol depreciation and any Impeirmenl losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the followng bases.. Scout Centre Freehold Property Cranh8m Scout Centre Equipment County equipment 1 D/0 dcing balance (excluding landl 200/0 on cost, 100/0 on cost 8nd 200/0 réducing balancè 2DQk on cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement DI financial activities. 3.7 Stocks Stocks are valued al the lower of cost and nel realisable value, after mgking due allowan for obsolete and slow moving items. 3.8 Taxatlo As a rècognised charity, Glouceslershlre County Scouts Council 1$ exempl from Corporation Tax so far a$11 relates lo il's charilabl? activities, It is not, however, exempl from VAT and all expenditure is inclusive ol irrecoverable VAT 12-
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations amd legaeles unrestricted Vnrestyicted funds funds 2025 2024 Donations and gifts 1,154 327 Income from chaTitablg a¢tlvltles Vnre51riet•d unrestricted funds funds 2025 2024 Charltable •¢tivltles Membership subscriptions County aolminislralion Cranham Scouting Centre Income Events & Aclwilies- other 80.734 870 77,237 78,632 1,119 70,896 336 Self-fuhdod •v•nts and actlvSties Strategy & Evolution Events &Activilies- other 315,475 40,707 283,327 253,250 515,023 687,560 Income from Investments Unrestrlcted Unrostrictod funds funds 2025 2024 Interest receivable 5,798 3,756 13
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 3d MARCH 2025 Expendtture om eharltabl8 activitiog 2025 2024 DSrect costs Depreciation Counly adminislralion Cranham Scouting Centre County Officer expenses Adult training AdullAward & Adult Events Media & communic81ions Insurances (exc Cranharlll Governance costs Scouting Development Project Strategy & Evolution events Events & Acliviles- other 4,514 21,443 153,491 4,140 6,406 533 1,079 311 3,343 10,228 308,320 39,467 3,645 25,050 103,330 5,552 3,756 1,465 1.113 503 3,770 20,083 277,821 251,022 553,267 697,110 Analysis by fund Unreslricled funds 553,267 697,110 Independent Examitters F•& Fees payable lo the charily'g independent examiner 2025 2024 Independent exarninalion of the financial statements of the charity Accounts preparation 1,500 1,000 1,750 1,781 2,500 3,511 Trustees None of the Trustees lor any persons connected with them) received any remuneration or benefits from the Council during the year. There were no trustees" expenses paid for the year ended 31 March 2025 nor the year ended 31 March 2024. 10 Employees Included within direct costs are.. Wages and salaries for the year lolalling £46,67312024 £45,169) Socia1 security costs for the year lolalling £2,506 {2024- £2,468) Pension costs IDr the year lolalling £2,32612024 £2,258) The average monlhly number of employees during the year was 312024.. 41 There were no employees whose annual remuneration was more than £60,000. 14
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tangible fixèd assets Scout Contre Cranh3rn Dunty Freehold Scout Certtre equipment Property qulpmont rotal Cost Al l April 2024 540,000 28,078 1.600 569,678 Al 31 March 2025 540,000 28,078 1,600 569.678 Depr•ciation and Impalrment At 1 April 2024 Depreciation charged in the year 31,726 4,353 24,227 736 1,600 57,553 5,089 Al 31 March 2025 36,Q79 24.963 f,600 62,642 C•rrylng amount Al 31 March 2025 503,921 3.175 507,036 Al 31 March 2024 508,274 3,851 512,125 On 27 March 2017. the freehold land and buildings were valued by GJS Dillon (comme181 property consullanls) on the basis of tnarkel value. This was taken as the deemed cost for the sile under the conversion lo FRS 102. Included within Freehold Pfoperty is non depreciable land with a value of £73,000 per the valuation nolfrd above. Cost or valuation al 31 March 2025 is as follows.. Land and Buildings Cost M8rch 2017 revaluation surplus 235,851 304,149 Deemed cost for FRS 102 purposes 540,000 12 Stocks 2025 2024 Finished goods 801 416 15-
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 6,594 70.589 33,591 3,340 13 64,876 110,774 68,229 14 Creditors: amounts falllng due wlthln one year 2025 2024 Note5 Other laxalion and social secu¥ily Deferred incorne Trade creditors Advance income Other creditors Accruals 652 79,453 25,808 221,300 5,689 2,936 558 54,687 24.334 122,904 1,548 2,708 335.838 206,739 15 Deferred and advance incom• Deferred Income 2025 2024 Deferred income is included within.. 79,453 54,687 Movements in the year.. Deferred income al 1 April 2024 Rèleased from previous p&riod8 Resources deferred in the year 54,687 154,2551 79,021 49,811 146,9401 51,816 Deferred income al 31 March 2025 79,453 54,687 16-
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Doférr•d and advance income (Contlnuedl Deferred incorne relates lo g¥anls for capital purchases of £2,29712024- £2,871), membership subs¢riplions in advance of £72.78712024- £44,46112nd Cranham income received in advance of £4,36912024- £7,3551 2025 2024 Advance in¢omè Movements in the year.. Balance as al 1 April 2024 Amounts released during the year Advance income in year 122,904 1122,9041 221,300 193,493 1193,4931 122,904 Advance income al 31 March 2025 221,300 122,904 16 Unrestricted funds The unreslricled funds of the charity Comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as lo how they may bg Ljsed. These include designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng resources Re5011fCeS expended Transfers At 31 March 2025 Support fund Capital expenditur8 Strategy & Evolution Scouting Development Cranham Development International Events & Activities ¢onlingency Property & Equipm&nl The Bannister Fund Other unreslricled funds 10,135 10.000 49,210 9,000 10,000 10,982 12501 9.885 10,000 56.365 1,75D 7,028 10,982 315.475 1308,3201 17,250} 124,9871 22,015 29,132 518,102 22,015 40.707 139,461) 20,378 504,739 113,3831 122,0151 112,053 165,793 1172,9991 13,363 118,210 780,629 521,975 1553,2671 749,337 17-
GLOUCESTERSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 3q MARCH 2025 16 Unrestricted funds (Continued) Prevlous year: At l Aprll 2023 Incoming rosources Resources expended Tyansfors At 31 March 2024 Support fund Capital expenditurè Strategy & Evolution Scouting Development Cranham Development International Event & Aclivilies contingency Property & Equipment The Bannister Fund Other unreslricled funds 10,135 10,000 43,020 18,000 10,000 19,905 10,135 fo,000 49,210 9,QOO 10,DOO 10,982 284,550 1278,36Qll (9,0001 18,9231 26,904 518,102 22,015 253,25 1251,0221 29,132 518,102 22,Q15 108,015 153,843 1149,8051 112,053 786,096 6g1,643 1697,1101 780,829 Details of the funds are as follow5.. Support fund - to 8UPPOrt youth membèrs or groups in limes of hardship Capltal expendlture fund - for capital expenditure projects strategy & Evolutlon fund lo fund the r(Jnning and development of two major annual Scout events involving participants from the County 2nd elsewhere. S¢outln9 Development fund Glouceslershire. lo support the development and growth of Scouting throughout Cranham Development fund - towards the cost of 5ignilicanl development of the Cranham sile. International fund - to support the allend8n¢e of international events. Events & Aclivitios ¢ontin9en¢y furtd events not covered by insurance. a fund lo cover unplanned shortfalls and cancellations ol Property & Equipment fund - represents Ihg nel book valua of fixed assets less unamDrtised grants. Bannister fund - Transferred in lo the Cranham Development fijnd in May 2024. 17 Related party transactions The Scout Association. the Scout Region, other Scout CDunlies. Scout Districts and Scout Groups are related parties of Glouce81ershire County Scout Council. All Iransa¢lions with these parties are on an arms, length basis. L Little resigned as a Iruslee as al 16 November 2023. For the year encled 31 March 2024, L Lillle received remuneration of £14,948 and the charity also paid employer pension conlribuliDns of £747 and employer Nl conlribullons of £808 lor her role of Counly Secretary in accordance with the Scouting Policy Organi5211on and Fiules. 18-