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2023-12-31-accounts

HERTFORDSHIRE COUNTY SCOUT COUNCIL (Registered Charity Numbers: England and Wales 302606, Scotland SC039650)

TRUSTEES’ REPORT

AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

HCSC Scout Activity Centre Well End Road Borehamwood WD6 5PR

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

CONTENTS PAGE
Trustees and Advisers 2
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Trustees' Report 4
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Independent Auditors Report 14
Statement of Financial Activities 15
Balance Sheet 16
Statement of Cash Flows 17
Notes to the Financial Statements 18
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HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023.

REGISTERED CHARITY NUMBER - ENGLAND & WALES 302606 REGISTERED CHARITY NUMBER - SCOTLAND SC039650

TRUSTEES

The persons named below served as Trustees during the period 1 January 2023 to the date of this report unless otherwise indicated.

COUNTY COMMISSIONER

Liz Walker (until 31/12/23) Ian Tycer (from 19/4/24)

COUNTY CHAIR

Michael Shurety

DEPUTY COUNTY COMMISSIONER (Nominated)

Dan Nathan

COUNTY SECRETARY

Claire Stevens

COUNTY TREASURER

Frank Monnington

COUNTY YOUTH COMMISSIONER

Kayleigh Malone

NOMINATED MEMBER

Mark Jefferson ACMC Chair (until November 2023)

ELECTED MEMBERS

Steve Lindsay, MBE (until June 2023) Nigel Reed Ashley Cordell Ian Grahame Richard Watson Chris Searle Tony Hankin (from June 2023)

CO-OPTED MEMBER

Nick Neider

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

OPERATIONAL ADDRESS

COUNTY HEADQUARTERS

HCSC Scout Activity Centre

Well End Road Borehamwood WD6 5PR

PRINCIPAL ADVISERS AND PROPERTY TRUSTEES

AUDITORS

MHA

Chartered Accountants

6[th] Floor 2 London Wall Place London EC2Y 5AU

PRINCIPAL BANKERS

Barclays Bank PLC. 78 Turners Hill Cheshunt EN8 9BW

MANAGEMENT ACCOUNTANTS

PKW Accountancy Limited Chartered Accountants Second Floor 1 Church Square Leighton Buzzard Bedfordshire LU7 1AE

TRUSTEES FOR PROPERTY: ENGLAND AND WALES

The Scout Association Trust Corporation Gilwell House Gilwell Park London E4 7QW

TRUSTEES FOR PROPERTY : SCOTLAND

County Commissioner County Chair County Secretary C/o Holmes MacKillop Solicitors 229 Fenwick Road Giffnock Glasgow G46 6JQ

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

The Hertfordshire County Scout Council (HCSC) is an unincorporated association and a registered charity established as an independent charity under the umbrella of The Scout Association Royal Charter. It operates in accordance with the provisions of the Charities Act 2011 and The Scout Association’s regulations laid down in Policy, Organisation and Rules (POR), which are subject to change from time to time and include an operational constitution for Scout Counties. The Council also operates under the name of Hertfordshire Scouts.

Purpose and Method

The purpose of the Charity is the promotion and development of Scouting in Hertfordshire, and actively engaging and supporting young people in their personal development empowering them to make a positive contribution to society. In partnership with adults, young people take part in fun indoor and outdoor activities. They learn by doing, share in spiritual reflection, take responsibility and make choices, undertake new and challenging activities and live their Scout Promise.

The Trustees have a duty to report on the Council’s public benefit in their Annual Report. The Trustees have assessed their aims, activities, and charitable objectives, which are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens, and as members of their local, national and international communities. They believe that they have met the Charity Commission’s public benefit criteria both for the advancement of education and the advancement of citizenship and community development.

The Charity has complied with the two key principles set by the Commission with regard to public benefit. The way in which Scouting is carried out helps young people in their personal development, empowering them to make a positive contribution to society; this benefit is directly linked to the purpose of Scouting. Hertfordshire Scouts is part of a national movement open to young people aged 4 – 25 and adults many of whom make the Scout Promise. The benefits of Scouting are not constrained by a member’s ability to pay. Local and national arrangements exist to waive subscriptions and other costs, and for the provision of uniforms and the cost of activities so that young people are not excluded from activities if they are unable to pay.

Our Activity Centres provide facilities and courses for a wide variety of youth groups, schools, educational and ethnic establishments to experience Scouting; camping is offered at the main sites in England and whilst not all activities are back in use there is a wide range for groups to choose from and plans are underway to add more for our Squirrel sections. Our Scottish centre has been refurbished and reopened in 2023; Scottish groups have started to use it and there was full summer use by Hertfordshire Districts.

Governance

The Charity is governed by the County Trustee Board (name changed as part of The Scout Association Transformation Programme); it meets, as a minimum, four times a year. For 2023 The County Trustee Board consisted of:

Ex officio: The County Commissioner, County Chair, County Secretary, County Treasurer, and County Youth Commissioner.

Persons nominated under POR 5.16e: annually by the County Commissioner in consultation with the County Chair and confirmed at the Annual General Meeting. The latter group includes the Deputy County Commissioner (General) and may not exceed the number of elected members.

Six persons nominated and elected from the membership of and by the members of the Hertfordshire County Scout Council (HCSC), two of whom are elected annually to serve for a three-year period retiring by rotation at the Annual General Meeting in the third year. The membership of HCSC is determined under POR 5.16e. When seeking nominations annually the Trustee Board outline specific skills which would be of value to the County; as a wish list rather than a requirement. This is an open election, any member of HCSC being able to nominate either themselves or another member. The process is in line with Scouting POR.

Young people : Young people aged 18-25 are encouraged to put themselves forward to serve as nominated members of the Trustee Board. The nomination of young people by the County Commissioner (in conjunction with the County Chair) requires approval at the Annual General Meeting or, if appointed between Annual General Meetings, the approval of the Trustee Board. The young people representatives have full participation and voting rights on the Board. Ideally one young person is elected at the Annual General Meeting, or where applicable nominated by the Board, to represent Hertfordshire as its nominated Youth Member on the Council of The Scout Association.

Co-opted members: Persons may be appointed to bring specific skills or experience to the Trustee Board. Membership will change during 2024 as the Scout Association’s Transformation programme is implemented.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Members of the Trustee Board are required by the Scout Association to undertake appropriate training, which is available online. New Trustees would also be supported with a personalised induction programme, designed to reflect their individual needs based on their prior experiences.

The Regional Commissioner has the right of attendance at the County Trustee Board as do the County's Nominated Member(s) on the Council of The Scout Association, if not already Members.

Routine management and administration are delegated to a Standing Committee, which meets approximately once a month, leaving the Trustee Board able to concentrate on the overall strategy and long-term planning. Other matters including most aspects of young person and adult training and management of the Activity Centres are delegated to Sub-Committees which in turn report to and make recommendations for consideration by the Trustee Board. Oversight of the Charity’s finances is delegated to a Finance Sub-Committee, which likewise reports to and makes recommendations for consideration by the Trustee Board. The Staff team is led by the Manager, Activity Centres and Support Functions.

The Trustee Board is supported by specialists with expertise in specific areas including young people and adult training at both County and District levels and to ensure required standards are met in respect of safety and safeguarding of both young people and adults, health and safety and inclusion.

The Standing Committee continues with full budget monitoring, on-going review of finances, and support for the work needed to allow our Activity Centres to operate and update as needed.

Regular reports of the financial situation are made to the full Trustee Board; income and membership numbers still have yet to revert to pre-pandemic levels so the Trustees may still need to respond to the ever-changing situation. The aim is ensuring on-going financial stability; the steps taken along with these reviews should be sufficient for the Charity to still be a viable going concern as face-to-face Scouting and our regular operations continue. The Charity has made some changes with more to come following guidance from the Charity Commission. The Scout Association has made a move to Trustee Boards rather than Executives. The AGM in 2023 approved the name change and work has been on going to move forward with further changes required from April 2024. This will include changes in the way trustees are elected/appointed and guidance as to length of trustee service.

Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales/Scotland requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the Charity of the incoming resources and application of resources of the Charity for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy, at any time the financial position of the Charity, enabling them to ensure that the financial statements comply with the Charities Act 2011 (and subsequent amendments) and Trustee Investment (Scotland) Act 2009, the Charities Accounts (Scotland) Regulations 2006 as amended and the provisions of the Charity’s Constitution. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information including that on the Council’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Safeguarding Policy

The Trustees are fully aware of the importance of safeguarding and advise members and committees as required. It is the policy of The Scout Association to safeguard the welfare of all members by protecting them from physical, sexual and emotional harm; all adult members are required to complete and subsequently renew training in this area and a great deal of work goes into ensuring this takes place. As a County we are fully committed to complying with this policy in all respects and it is the responsibility of all our members to ensure that this is done.

Health and Safety Policy

The Trustees see Health and Safety as a key area for compliance, both at our Activity Centres and for the Groups in County. External advisors have been appointed to advise on compliance with health and safety legislation and good practice at our Activity Centres. It is the Trustees’ policy to provide Scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the County complies with all the requirements of The Scout Association safety policy as laid out in POR. To further this the Trustee Board is in the process of setting up a subcommittee to lead in this field.

Risk Assessment

The Charity has adopted the Charity Commission’s recommended model, utilising five categories, to assess, manage and review the risks it faces. A risk management policy and register (reviewed annually) are approved and monitored by the Trustees. The principal risks primarily relate to the potential for financial loss, business interruption, the health and safety of our membership and the damage to the reputation of Scouting both within Hertfordshire and nationally. Each risk has a designated ‘Risk Owner’ and, if assessed as requiring a ‘fix’, an ‘Action Owner’.

In addition, the Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on an ongoing basis. It is recognised that the nature of its work requires active acceptance and management of some risks in undertaking activities in order to achieve the Association’s objectives.

A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored by the Standing Committee and through regular reporting to the Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered.

In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults who may be expected to be involved in “designated activities” with young people through Scouting. This process minimises risks of contact with inappropriate persons and safeguards the reputation of the Charity, The Scout Association and its members.

Data Protection

The Charity has Privacy and Data Protection Policies for both Scouting Operations and Activity Centre Business as they have different implications for the Charity and our customers. The Trustees adopted The Scout Association Data Protection and Privacy Policies with slight amendments specific to Hertfordshire. A Data Protection Officer has been appointed and the policies are available on our website. The County Team has been regularly reminded of the implications of these policies and to make changes to their processes where necessary. The Charity continues to ensure reviewing by the different teams regularly to ensure they are complying with the policies.

Volunteer Statement

The Charity is almost completely dependent on volunteers; most volunteers hold defined roles within Scouting as leaders or supporters, some of whom may hold more than one role. In addition, there are many other volunteers whose services are enjoyed by the County, its Districts and Groups. Many volunteers give two or more nights a week plus many weekends. The majority of volunteers including members of Trustee Boards are required to undergo compulsory formal training appropriate to their roles.

As always we would like to thank every volunteer for their contribution, directly, or indirectly to the delivery of Scouting to the young people of Hertfordshire, particularly in rising to the numerous challenges post pandemic. The commitment of our adult teams at a County, District and Group level is immense and we know that our young people benefit immeasurably from this generosity.

Pension Statement

The Trustees employ a number of staff both in County Office and at its Activity Centres. Those employees who are not members of an individual pension plan are automatically enrolled in a pension scheme in accordance with Government legislation.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Policy for Key Management Personnel

Key management personnel for 2023 are comprised of Trustees and the Manager, Activity Centres and Support Functions. All Key Management Personnel are required to complete declarations relating to both conflict of interests and any related party transactions.

REVIEW OF THE YEAR

A census is completed annually in January covering all sections and Groups across both Districts and the County. At 31 January 2024 overall membership was 17,997, an increase of 313 over 2023.

The numbers reported through the census over the last 5 years are as follows:

Youth Membership
Squirrels
Beavers
Cubs

Scouts
Explorers
Youth Membership (under 18)
Scout Network
Total Youth Members
Leadership
Organisational Support
Total Membership
Number of Sections
Squirrel Dreys
Beaver Colonies
Cub Packs
Scout Troops
Explorer Scout Units
Scout Networks
Active Support Units
Groups
Districts		 2024
353
3,448
4,442

3,880
1,475
13,578
324
13,902
2,384
1,711
17,997
28
202
216
179
65
16
57
171
18		 2023
158
3,465
4,428

3,888
1,370
13,309
231
13,540
2,285
1,859
17,684
16
209
221
190
68
16
52
171
18		 2022
17
3,402
4,351

3,893
1,350
13,013
348
13,361
2,190
1,957
17,508
1
208
220
189
66
16
50
173
18		 2021
2020
2,704
3,793
4,004
4,787
3,708
4,087
1,278
1,575
11,694
14,242
318
469
12,012
14,711
2,150
2,874
2,158
1,968
16,320
19,553
208
212
220
223
194
194
63
62
16
17
52
47
174
175
18
18

Youth numbers have increased, but not by as many as we had hoped; this is likely to be a reflection of the continuing challenge of leader recruitment. Adult leadership numbers have grown but there are still waiting lists so additional leader recruitment has to remain a priority.

The number of Squirrel Dreys across County is growing; hopefully this trend will continue and this part of the waiting list will reduce but leaders are needed before this can happen.

The inclusion element of the national Scouting strategy remains unchanged, with all Groups and Units aiming to be reflective of the communities in which we operate. All adult recruitment campaigns give the chance to seek opportunities at County and District level to encourage people from all parts of our society to join the largest mixed youth organisation in the UK.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

The County Team Structure

The County Commissioner continues to be responsible for the development of Scouting in the County. This includes managing and supporting the County to run effectively and ensuring that the County provides good quality Scouting for young people and proactively supports and manages adults. Throughout 2023 our County Commissioner was supported by three Deputy County Commissioners (DCC) in providing a vision for the County and implementing a development plan to meet it, ensuring that systems are in place to support development of Scouting. Liz Walker stood down from the County Commissioner role at the end of 2023; Ian Tycer, formerly DCC (People) is now our County Lead Volunteer. The Scout Association’s transformation programme will introduce other new titles and new structures during 2024.

For 2023, The Deputy County Commissioner (Programme) manages the County Programme Team, which can include Assistant County Commissioners (ACCs) for Sections (Squirrels, Beavers, Cubs, Scouts, Explorers and Network), and the International team. The team continues to support the delivery of a balanced programme of activities across all youth sections at County, District, Group and Section levels and encourages participation at Regional, National and International levels.

The Deputy County Commissioner (People) manages the County Training Team to deliver The Scout Association’s modular training scheme to all adults. All introductory training and compulsory renewable modules have been on line for some time now; other training is delivered both face to face and virtually. Specialist training packages are available, drawing on the wider skills of the whole adult support team to meet any emerging needs. Specialist advisers for both Special Needs and Inclusion advise, where specific issues arise, but also provide general training and the sharing of best practice in these areas. As part of the transformation programme there will be changes to the training scheme; the focus at present is on mandatory training and for those who have started to work toward the Wood Badge completion of this training.

The Deputy County Commissioner (General) supports the County team and manages the Activities teams who provide adventurous activities to young people and adults across the County.

County and District-based Active Support Units (ASUs), led by managers and supported by administrators, provide an alternative volunteering programme for adults. People who are unable, for whatever reason, to commit to regular meetings/timings can sign up to support occasional activities or events. ASUs offer an important leadership channel, as part of the Association’s “Flexible Volunteering” strategy.

Hertfordshire County Scout Council benefits from a County Administration Team which looks after day to day administration and accounting for Hertfordshire Scouts; this team includes the County Secretary and is managed, along with the Activity Centre Staff, by the Manager, Activity Centres and Support Functions. Through this team the County continues to be well supported with not only daily administration but also the servicing of County Committees and support for the County Team in the efficient delivery of major events.

For 2023 the strategic management of our Activity Centres continued to be delivered through the Activity Centres Management Committee (ACMC), which reported to the County Trustee Board. Our Activity Centres have a team of permanent and seasonal staff, and of course, our invaluable volunteer service teams.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Scouting sections:

Scouting operates in six age-based sections from 4 to 25 years old.

Squirrels (4-6) ,

Squirrels, our newest section are growing across County. The number of Dreys has grown; there are now 28 Dreys in 12 of our Districts. The aim of Squirrels is non formal early years education and fun, which gives them an introduction to the working of the Scout movement. They can take part in a wide variety of activities, which now includes joining in Nights Away, have their own badge scheme and a number of Chief Scouts Acorn Awards have been presented.

Beavers (6–8)

Beavers continue to develop their skills through a wide range of activities and earn badges leading to the Chief Scouts Bronze Award. They learn new skills and gain a wider experience of the working of the Scout movement. Their badge scheme shows progression from the Squirrel programme. There is the option of creating Beaver Lodges, with Lodge leaders being given the chance to start to learn leadership skills. Beaver sleepovers, both indoor and out remain a popular part of their programme and they alsoo join events and camps with other sections.

Cubs (8-10½)

Cubs can be offered a wider range of activities designed to be progressive, interesting and challenging for their age range; their badge scheme also shows progression from that of the Beavers. Their activities are wide ranging and include games, badge work and early skills training with a focus on time spent outdoors with the introduction of more Adventurous Activities. Leadership skills are developed by dividing the pack into sixes and appointing sixers and seconders; sixes are encouraged to work together when activities take place in smaller groups.

Scouts (10½–14)

Scouts undertake more challenging activities, developing skills in a variety of areas such as map reading, camp cooking and first aid in preparation for camp and other activities/events. Rock climbing, hiking in challenging environments, orienteering, potholing, and photography are just some of the other things they can take part in. Scouts are grouped into patrols, allowing further development of Leadership skills and a basis for small group work. Fun activities aren’t forgotten and are still part of the troop programme.

Developing skills are recognised in the badge scheme, which shows progress from that offered to the cubs. A number of Scout Troops operate as Sea or Air Scouts and may achieve and retain official recognition from the Royal Navy or Royal Air Force. Such recognition is based upon the quality and professionalism of the training and specialist activities in each discipline, over and above the standard Scouting opportunities.

Explorer Scouts (14–18)

Explorer Scouts are encouraged to be more independent and to have an input into their programme and the direction of the Unit (with support and guidance from adult leaders). There is scope for more adventurous activities like offshore sailing, hill walking, mountaineering and expeditions in the UK and internationally. Many take part in the Duke of Edinburgh scheme (as a basis for their awards).

The running of the Young Leaders’ Scheme lies within this section; young people are able to take on a leadership role in one of the younger sections learning the skills they will need as future Leaders.

There is also the opportunity for young people not currently in scouting to join us as Young Leaders as part of the Duke of Edinburgh’s Award to complete the volunteering elements of their courses or awards. Many of them stay on after their compulsory attendance periods when they find out how much fun and adventure we can provide for them.

Scout Network (18-25)

Scout Network is the top youth section of the Scouting movement. The section should be fully flexible, connecting members across the UK, with universities often runnning their own groups. Members organise their own programme and take part in a variety of activities continuing to develop the skills learnt in the younger sections. Many are also leaders within the movement.

Achievements

The Scout Association plan is still “Skills For Life” for young people; Hertfordshire scouts continue to promote this and to enourage our young people to work towards the top awards for their section. Total numbers awarded are reported in our Annual Review.

Adults were also successful in gaining awards, the roll of honour can be seen on the Hertfordshire Scouts website.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Other Sections and Activity Centres

International

The World Scout Jamboree was held in the summer of 2023; as reported in the press at the time the event did not go to plan, however our Young People and adults (both contingent leaders and International Service Team members) enjoyed alternative activities from their base in Seoul . There were also groups and districts taking part in International events across the county.

Leader Training

Leader Training is now ‘under new management’ with new leads and continues to offer courses both online and face to face. First Aid is a priority as post transformation all in roles interacting with young people will need a First Aid qualification. A new training scheme will be introduced within the next two years so another priority is supporting those who need to complete their wood badge under the current scheme.

Archives

Frank Brittain, long term County Archivist, started a well earned retirement in 2023. The team carries on, they continue with their work and visit their Well End base on a regular basis.

Activity Centres

Recovery and consolidation on the in-County sites has continued and more activities have reopened. There is still a shortage of skilled seasonal instructors, but we continue to offer a good programme to both our core Scouting Customers as well as Guides and schools. Fire and Ice returned in January at Tolmers and Phasels Wood hosted a successful cubjam in May; in September ASAP, a site run event, saw a large number of beavers, cubs and scouts on site and a visit from Hertfordshire’s High Sherriff who was very impressed with all she saw. Green Beret (for Scouts) took place at a very muddy Phasels Wood in November; our president, the Lord Lieutenant was there, like the rest of us, in his wellies.

Major works are underway on trees on all sites; ash die back has hit and the Trustees agreed to use this opportunity to carry out all works identified as needed via a tree survey. Other work has included relaunching more activities and we continue to tackle a significant number of maintenance and safety critical tasks across the estate.

Major works at our Lochearnhead Scout Station have been completed and the site is now fully open again. Three Hertfordshire Districts visited in the summer of 2023; more are already booked for 2024, 2025 and 2026 and all districts are being offered the chance to either run an Expedition or join another District already booked.

As ever, the trustees would like to thank our team of committed staff and volunteers, including our Explorer crews without whom we would not be able to offer the facilities and experiences that we do.

STRATEGIC AIMS AND PERFORMANCE

“Skills for Life” continues to be The Scout Association strategy. Youth Shaped Scouting is key to achieving this and should be a part of everyday Scouting.

The core elements for Scouting are key to “Skills for Life”, supporting young people in becoming active citizens and equipping them with skills they can use during the rest of their lives. Hertfordshire Scouts aim to be fully inclusive, maintain a youth shaped focus and make an impact on local communities.

County, Districts and Groups continue to make progress towards delivering these key strategic objectives. Membership is increasing but has yet to return to the levels of early 2020. So the priorities for the County include recovering our youth membership to these levels together with a focus on recruiting new adult volunteers to take this forward. The next stage will be further growth.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Plans for the future

The Trustees are of the view that the outlook for Hertfordshire Scouting remains strong; membership has increased, albeit not by as much as hoped and we continue to receive requests for places. Scouting is strengthening it’s emphasis on youth involvement in the programme (in partnership with adults); it continues to be enjoyed by more young people and adult volunteers and reflects the diversity of the community in which we live. We continue to plan for growth, and are looking at ways to find places for all the youngsters on our waiting lists once we find the adults to run the sections.

Growth: Growth has slowed, but the census still shows an increase in numbers. Recruitment of more adults is key, an essential for the numbers of youngsters to grow. Parents are encouraged to offer their time, in whatever way they can, and other areas of recruitment are being explored. Squirrel Dreys actively seek parent support, as the numbers grow hopefully adult numbers will follow.

Inclusion: We continue to aim for the demographic of adult volunteers to be more representative of the communities in which we live and to make Scouting for young people easily accessible for all. We need to continue past success in this area, with assistance and guidance from specialists we can achieve this critical objective – as naturally as possible.

Youth-Shaped: Young people should be at the heart of our decision-making processes; we encourage our Explorers to become Young Leaders, then to retain them as they become adults. There is still a need to increase the appointment of County and District Youth Commissioners (aged 18-25) together with Youth Ambassadors (aged 14-18). Some of our Districts have enjoyed better success than others in this respect but we are continuing with our endeavours to increase the numbers of Youth Commissioners and Ambassadors.

Community Impact:

Scouting can be a key part of local communities; we plan to make a significant and relevant contribution to wider society. We enjoy a great deal of civic support throughout Hertfordshire (reflected by the number of Civic Leaders who regularly attend both our AGMs and other events) but our aim is to make a greater contribution to community projects and have a stronger voice on issues that affect young people. Scouting cannot exist in isolation and our impact can only be felt if we work closely with those at the heart of our local communities.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Financial Highlights

The Accounts for the year ended 31 December 2023 are set out on pages 15-29. They have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 (SORP(FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and in Scotland and UK General Accepted Practice as it applies from 1 January 2015. There were no material changes to accounting policies during the year. The Charity relies substantially on funds generated from its activities, in particular those generated at its Activity Centres being reinvested for the future benefit of Hertfordshire Scouting.

The accounts have been prepared on a going concern basis. Whilst we continue to grow, and use of the Activity Centres has increased due to the unplanned expenditure on tree works at all our Centres the accounts reported a deficit of £43K this year. The tree survey carried out mid-year showed ash die back was hitting harder and sooner than anticipated; the trustees took the decision that it would be unsafe not to carry out the works identified and so authorised the use of reserves for this purpose. Across the estate over £100,000 has been spent on this work, over twice the deficit reported. Despite this the CIBLS loan is being repaid as scheduled and the Charity continues to make use of cash flow forecasting to ensure there are sufficient funds to meet all liabilities as they fall due. All expenditure continues to be scrutinised carefully so the Trustees have concluded that there are no material uncertainties that may cause significant doubt about the ability of the Charity to continue as a going concern.

The Trustees would like to thank the Finance Team and all those involved in both the preparation of the accounts and the financial work needed for this to happen; without their diligence controlling the County finances would not be possible.

Reserves Policy and Analysis

The Trustees continue to review the reserves policy and examine HCSC’s requirements for free reserves as part of the budget process annually. Free reserves are defined as the Unrestricted Funds at 31 December less reserves invested in land and buildings and other fixed tangible assets, and non-liquid investments and amounts committed from those reserves at that date. Free reserves are necessary to fund innovation and provide cover for operational risk.

During the 2023 budget process it was determined that the central reserves should be a target of a minimum of £250,00 of unrestricted funds at 31[st] December and the Activity Centres should be a target of a minimum of £150,00 of unrestricted funds at 31[st] December. Currently any surplus from membership levy, unspent contingency or centres levy (not required to service the loan) could be used to increase reserves. The reserves policy is under review and the trustees are currently looking at different ways of recording reserves potentially a mixed land based and cash policy rather than just cash,

Going forward, the financial priorities remain maintaining economic sustainability, repayment of the CIBLS loan, appropriate investment in the Activity Centres and the maintaining reserves at an appropriate level, in whatever format.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023 Continued

Total Unrestricted Funds at 31st December
Less: Reserves invested in Land, Buildings and other
Tangible Assets and non-liquid investments
Less: Reserves invested in non-liquid assets
Free Reserves to meet working capital requirements and for
general expenditure		 2023
£
2,818,585
(2,472,191)
(8,255)
388,139		 2022
£
2,841,909
(2,399,648)
(8,177)
434,084

Auditors

The Trustees will recommend a two-year extension to the contract of the current auditors. MHA, at the Annual General Meeting.

Obligations

The Trustees consider the Charity’s finances to be sound and that it is able to fulfil all its obligations and commitments without delay or shortfall in the realisation of the assets of the funds. This view currently remains unchanged following the 2024 budget setting process but with the ever-changing situation has been and remains under constant review by the continued use of the cash flow forecasts and monitoring of future bookings.

This report was approved by the Trustees on 2[nd] September 2024 and signed on their behalf:

Michael Shurety County Chair

Ian Tycer County Lead Volunteer

HERTFORDSHIRE COUNTY SCOUT COUNCIL

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL

Opinion

We have audited the financial statements of the Hertfordshire County Scouts Council (the ‘Charity’) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Our evaluation of the trustees’ assessment of the entity’s ability to continue to adopt the going concern basis of accounting included critical reviews of budgets and forecasts provided.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

We have nothing to report in respect of the following matters where the Charities Act 2011, the Charities (Reports and Accounts) Regulations 2008, the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 5, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 155 of the Charites Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

Use of our report

This report is made solely to the Charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

MHA

Statutory Auditor London, United Kingdom Date:22 September 2024

MHA is the trading name of MacIntyre Hudson LLP, a limited liability partnership in England and Wales (registered number OC312313)

MHA MacIntyre Hudson are eligible to act as auditors in terms of section 1212 of the Companies Act.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Restricted 2023 Unrestricted Restricted
2022
Funds Funds Total Funds Funds Total
Notes
£		 £ £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 212,308 10,316 222,624 224,205 18,447 242,652
Charitable activities 3 1,679,923 - 1,679,923 1,312,956 - 1,312,956
Investment and other income 4 589 - 589 49 8 57
Other trading activities 5
 13,866
 - 13,866 15,099 - 15,099
TOTAL INCOMING RESOURCES
 1,906,686
 10,316 1,917,002 1,552,309 18,455 1,570,764
EXPENDITURE ON:
Raising funds 4,982 - 4,982 6,630 - 6,630
Charitable activities 6
 1,953,343
 11,875 1,965,218 1,334,311 17,449 1,351,760
TOTAL EXPENDITURE 1,958,325
 11,875 1,970,200 1,340,941 17,449 1,358,390
Net income (51,639) (1,559) (53,198) 211,368 1,006 212,374
Transfer between funds 14
 28,315
 (28,315) - 451,063 (451,063) -
NET MOVEMENT IN FUNDS (23,324) (29,874) (53,198) 662,431 (450,057) 212,374
TOTAL FUNDS BROUGHT
FORWARD 14
 2,841,909
 139,749 2,981,658 2,179,478 589,806 2,769,284
TOTAL FUNDS CARRIED
FORWARD 14
 2,818,585
 109,875 2,928,460 2,841,909 139,749 2,981,658

The notes on pages 20 to319 form part of these accounts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET AS AT 31 DECEMBER 2023

Notes
FIXED ASSETS
Tangible Assets
9
Investments
10
CURRENT ASSETS
Stock
Debtors
11
Cash at bank and in hand
CREDITORS -amounts falling
due within one year
12
NET CURRENT ASSETS
CREDITORS– amounts falling
due after one year 13
TOTAL NET ASSETS
FUNDS
Unrestricted funds
-Designated funds
14
-General funds
14
Restricted funds
14		 Unrestricted
Restricted
2023 2022
Funds Funds Total Total
£
£
£
£
2,472,191
- 2,472,191 2,399,648
8,255
-
8,255
12,327
2,480,446
- 2,480,446 2,411,975
12,594
-
12,594
14,102
83,625
-
83,625
118,952
707,777
109,875
817,652 1,054,524
803,996
109,875
913,871 1,187,578
(366,572)
-
(366,572) (463,693)
437,424
109,875
547,299
723,885
(99,285)
-
(99,285)
(154,202)
2,818,585
109,875 2,928,460 2,981,658
2,472,191
- 2,472,191 2,399,648
346,394
-
346,394
442,261
-
109,875
109,875
139,749
2,818,585
109,875 2,928,460 2,981,658

The financial statements were approved and authorised by the Trustees at the Trustee Board meeting and signed on their behalf on 2[nd] September 2024.

County Chairman Michael Shurety

County Lead Volunteer Ian Tycer

The notes on pages 20 to 29 form part of these accounts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023

Note 2023 2022
£ £
Net cash generated in operating activities 15 (51,959) 383,843
_ _
Cash flows from investing activities
Interest and dividends 589 57
Purchase of tangible fixed assets (185,502) (496,374)
Disposal of tangible fixed assets - 500
_ _
Net cash used in investing
activities (184,913) (495,817)
_ _
Changes in cash and cash equivalents in
the year (236,872) (111,974)
Cash and cash equivalents brought forward 1,054,524 1,166,498
_ _
Cash and cash equivalents carried forward 817,652 1,054,524
_ _
Analysis of changes in net debt.
At 1 January
Cash		 Other At 31 December
2023 Flows Changes 2023
£ £ £ £
Cash at bank and in hand 1,054,524 (236,872)
-		 817,652
Debt due within one year (463,693) 152,038 (54,917)
(366,572)
Debt due after one year (154,202) - 54,917 (99,285)
_ _ _ _
Total 436,629 (84,834)
-		 351,795
_ _ _ _

The notes on pages 18 to 29 form part of these accounts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of Accounting

Hertfordshire County Scouts Council is a UK registered charity whose registration numbers are England & Wales 302606 and Scotland SC039650. The registered address is HCSC Scout Activity Centre, Well End Road, Borehamwood, WD6 5PR. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) revised October 2019 and the Financial Reporting Standard applicable in the United Kingdom, Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 and UK General Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) revised October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The presentation currency of the Financial Statements is the pound sterling (£) and the financial statements are rounded to the nearest £.

Fund Accounting

Income and Endowments

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to, and will probably receive, the income and the amount can be quantified with reasonable accuracy. The following polices are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

1. ACCOUNTING POLICIES (Continued)

Membership Subscriptions

Subscriptions for the year 2023 were levied at the following rates: -

The Scout Association £35.50 (2022: £34.50) Hertfordshire County Scout Council (HCSC) £14.50 (2022: £13.50)

A rebate of 50p was allowed on all subscriptions paid to The Scout Association by the due date. It is the policy of Hertfordshire County Scout Council that this should be deducted from the amount paid by the Districts when the full amount is paid over by a date determined by HCSC prior to the due date.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided on a straight line basis on all tangible fixed assets, other than the freehold land, at rates calculated to write off the cost of each asset over its estimated useful life: -

Permanent Buildings 2% Mountaineering Equipment 20% Temporary Buildings 10% Motor Vehicles 25% Office Equipment and Computers 20% Glider, Boats and Canoes 15% The capitalisation threshold for the charity is set at £500.

Stock

Stocks have been valued at the lower of cost and net realisable value.

Pension contributions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

Going Concern

The accounts have been prepared on a going concern basis, no material uncertainties that may cause significant doubt about the ability of the charity to continue as a going concern have been identified by the Trustees. The Trustees have prepared and reviewed appropriate and detailed forecasts that cover the required period of the foreseeable future being at least twelve months from signing the financial statements. This has involved considering the solvency and liquidity through the preparation of cashflow forecasts and examining scenarios to consider if any material uncertainties exist. The findings have not changed their view on the charity’s going concern position.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

1. ACCOUNTING POLICIES (Continued)

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Hertfordshire County Scout Council is a charity within the meaning of Paragraph 1 Schedule 6 of the Finance Act 2010. Accordingly it is potentially exempt from taxation in respect of income or capital gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

Judgements and Key Sources of Estimation Uncertainty

The Statement of Accounts contains estimated figures that are based on assumptions made by the Charity about the future or that are otherwise uncertain.

Estimates are made taking into account historical experience, current trends and other relevant factors. However because balances cannot be determined with certainty actual results could be different from the assumptions and estimates.

The items in the Charity’s Balance Sheet as at the 31 December 2023 for which there is a risk of adjustment in the following financial year are:

2. DONATIONS AND LEGACIES

2.DONATIONS AND LEGACIES
2023 2022
£ £ £ £
Membership subscriptions 665,218 624,623
Less: Paid on to The Scout Association (472,469) (448,948)
__ _
Net membership subscription retained 192,749 175,675
Donations
- General Fund 19,559 39,863
- Restricted Funds 10,316 29,875 18,447 58,310
_ ______ ______
Grants
- Unrestricted
Small Business Grant - 8,667
__ __
222,624 242,652
__ __

The charity received Government grants during the year totalling £Nil (2022 £8,667) which, as detailed above, related to Coronavirus Job Retention Scheme and Small Business Grant Funding. There were no unfulfilled conditions at the year end.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

3. CHARITABLE ACTIVITIES INCOME

Activity Centres
Jamboree
6-14 Section
14-25 Section
Other Sundry Income
Activities
International		 2023
£
1,345,274
218,824
19,486
46,503
679
25,581
23,576
_
1,679,923
_		 2022
£
988,764
243,667
38,237
31,675
763
9,850
-
_
1,312,956
_

4. INVESTMENT AND OTHER INCOME

Bank Interest
OTHER TRADING ACTIVITIES
Lottery income		 2023
£
589
____
2023
£
13,866
 2022
£
57
___
2022
£
15,099

5. OTHER TRADING ACTIVITIES

6. GENERAL FUNDS EXPENDITURE

Analysis of expenditure on charitable activities






Activity centres
Jamboree
Training and other sections
6-14 Section
14-25 Section
Restricted funds
Activities
International
Total		 Activities Support Depreciation Total
Undertaken Costs
and loss on
Directly disposal
2023 2023 2023 2023
£ £ £ £
1,357,577
121,840
108,410
1,587,827
233,478
19,817
-
253,295
3,415
-
4,549
7,964
15,358
1,764
-
17,122
38,009
4,214
-
42,223
11,875
-
-
11,875
18,483
2,312
-
20,795
21,973
2,144
-
24,117
__
__
_
__
1,700,168
152,091
112,959
1,965,218
__
_
_
_____

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

6. GENERAL FUNDS EXPENDITURE (continued)

Activities Support Depreciation Total Support Depreciation Total Support Depreciation Total Support Depreciation Total
Undertaken Costs and loss on
Directly Disposal
2022 2022 2022 2022
£ £ £ £
Activity centres 771,380 104,463
101,522		 977,365
Training and other sections 248 1,117
21,328		 22,693
Jamboree 243,173 25,743 268,916
6-14 Section 27,523 4,040 - 31,563
14-25 Section 30,428 3,346 - 33,774
Restricted funds 17,449 - - 17,449
__ ______
_		 __
Total 1,090,201 138,709
122,850		 1,351,760
__ ______
_		 __
TOTAL GENERAL FUNDS EXPENDITURE
(Excluding Depreciation) 2023 2022
£ £
Support Costs
Wages, Pensions and National Insurance 100,442 89,659
Printing, stationary, postage, telephone
and computer costs 11,039 10,042
Legal and professional 9,954 6,737
Governance costs 14,000 18,371
Other costs 16,656 13,900
_ _
152,091 138,709
_ _
Governance Costs 2023 2022
£ £
Trustee expenses - 5,371
Audit fee 14,000 13,000
______ ______
14,000
______		 18,371
______

7. TRUSTEE AND OTHER KEY MANAGEMENT PERSONNEL REMUNERATON AND EXPENSES

The Charity considers its Key Management Personnel comprises its Trustees and Activity Centre Manager. The total amount of employee benefits received by Key Management Personnel amounted to £82,335 (2022: £71,661).

One Trustee, Claire Stevens, was paid as an employee during the year. The role performed was that of County Secretary. The amount of remuneration was £14,567 and pension contributions of £Nil (2022: remuneration £12,461 and pension contributions £Nil). The Scout Association regulations laid down in the Policy, Organisation and Rules (POR) allow for this position to be remunerated.

No Trustees are accruing pension arrangements (2022: none)

The following expenses were reimbursed to nil Trustees (2022: 6)

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

7. TRUSTEE AND OTHER KEY MANAGEMENT PERSONNEL REMUNERATON AND EXPENSES (continued)

2023
£
Travelling and accommodation
-
Catering
-
Medical supplies
-
Repairs and maintenance
-
_
-
_

STAFF COSTS
2023
£
Salaries and wages
544,415
Social Security costs
35,291
Pension costs
15,288
__
594,994
____		 2022
£
2,679
49
172
2,507
_
5,407
_
2022
£
382,224
23,059
10,873
__
416,156
____

8. STAFF COSTS

No employee received emoluments of more than £60,000.

The average number of employees,
analysed by functions are:
Activity Centres - Managers and Employees
- Full time
- Part time
Administration
- Full time
- Part time		 2023
9
21
1
5
__
36
____		 2022
7
15
1
4
__
27
____

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

9. TANGIBLE ASSETS AT COST

Cost
1 January 2023 b/f
Additions
Disposals
31 December 2023
Depreciation
1 January 2023 b/f
Charge for the year
Disposals
31 December 2023
Net Book Value
31 December 2023
Net Book Value
31 December 2022		 Freehold
Leasehold
Land
Property
Property
Equipment Vehicles
Total
£
£
£
£
£
£
1,062,291
2,535,116
231,805
806,456
59,965
4,695,633
-
175,032
-
10,470
-
185,502
-
-
-
-
-
-
__________
1,062,291
2,710,148
231,805
816,926
59,965
4,881,135
_________
-
1,360,405
111,540
772,444
51,596
2,295,985
-
85,266
3,672
20,451
3,570
112,959
-
-
-
-
-
-
________
-
1,445,671
115,212
792,895
55,166
2,408,944
________
1,062,291
1,264,477
116,593
24,031
4,799
2,472,191
__________
1,062,291
1,174,711
120,265
34,012
8,369
2,399,648
_____________

The Council is the beneficial owner of freehold property at Phasels Wood, Tolmers and Lochearnhead Station and of leasehold interests at Tolmers (Peters Wood), Well End and Harmergreen Wood. The freehold property and leasehold interests are vested in The Scout Association Trust Corporation as Trustees for the Council, except that Lochearnhead Station is vested in the County Chairman, County Commissioner and County Secretary as Trustees under Scottish law. All freeholds and leasehold property comprise the sites and locations of the Council’s Activity Centres.

The agreement to purchase the sites at Phasels Wood and Tolmers in 2010 contains a clause whereby if within 40 years of the purchase the use of the Property is changed from use as a campsite and activity centre or planning permission is obtained for change of use of the site from a campsite and activity centre then 50% of the profit adjusted by inflation will be payable to the Scout Association.

10 . INVESTMENTS

Orchard Farm Activity Centre
Premium Bonds*		 2023
£
8,255
-
__
8,255
____		 2022
£
8,177
4,150
__
12,327
____

*Hertfordshire County Scout Council managed the Activity Centre, Orchard Farm, jointly with Hertfordshire Guides. The investment represents 50% of the net assets and has been incorporated into the consolidated accounts. The lease has now come to an end and the site is no longer being used for Scouting purposes. Please refer to Note 18 regarding any contingent liability. ** The Premium bonds were held in the name of a nominee.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

11. DEBTORS 2023 2022
£ £
Trade Debtors 22,343 47,090
Prepayments and accrued income 26,546 71,862
Other Debtors 34,736 -
______ ______
83,625 118,952
______ ______
12. CREDITORS - AMOUNTS FALLING 2023 2022
DUE WITHIN ONE YEAR £ £
Trade Creditors 86,387 66,716
Taxes and Social Security 14,464 27,824
Accruals and deferred income 214,986 306,096
Other Creditors 735 13,057
Bank Loan 50,000 50,000
______
366,572 463,693
______ ______
Deferred Income included in the above figure is as follows:
Brought forward 185,110 214,312
Additions 139,437 157,356
Released (157,930) (186,558)
______ ______
Carried forward 166,617 185,110
______ ______

Deferred Income relates to deposits that were received for future activities.

13. CREDITORS – AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Bank loan - falling due in less than 5 years
 2023
2022
£
£
99,285
154,202
__
_
99,285
154,202

___

The bank loan was approved and issued in January 2021 and is repayable over the following six years. In the first year there was a repayment of capital and interest holiday. Thereafter there are 60 monthly payments. The interest is charged at a floating rate based on a minimum of 2.99%. The loan has not been secured against any property on the charity.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

14. FUNDS
Unrestricted Funds
General fund
Training and other sections
Activity Centres
Designated Funds
Tangible Fixed Asset Fund
Restricted funds
Appeal Andaman & Nicobar
Phasels Wood Jubilee
Lochearnhead Station
Malibeni 2020 Expedition
Scouts Against Malaria
Well End Restricted
Other Funds
Total		 1 January
Incoming
Outgoing
Transfer
31 December
2023
Resources
Resources
between funds
2023
£
£
£
£
£
207,063
210,981
(158,382)
(72,543)
187,119
170,639
333,981
(333,956)
-
170,664
64,559
1,361,724
(1,465,987)
28,315 (11,389)
_________
442,261
1,906,686
(1,958,325)
(44,228)
346,394
_________
2,399,648
-
-
72,543
2,472,191
_________
2,841,909
1,906,686
(1,958,325)
28,315
2,818,585
__
1 January
Incoming
Outgoing
Transfer
31 December
2023
Resources
Resources
between funds
2023
£
£
£
£
£
8,240
-
-
-
8,240
47,763
-
(2,009)
-
45,754
19,537
-
-
(19,537)
-
1,511
-
-
-
1,511
3,516
-
-
-
3,516
30,200
-
-
-
30,200
28,982
10,316
(9,866)
(8,778)
20,654
__________
139,749
10,316
(11,875)
(28,315)
109,875
_________
2,981,658
1,917,002
(1,970,200)
-
2,928,460
_____

The transfers between funds represent designated fund movements regarding Tangible Fixed Assets allocated from the general fund. There have also been restricted funds applied that have resulted in the terms of the funding being fulfilled and the value thereby becoming unrestricted.

Designated Fund Tangible Fixed Asset Fund - This is a designated fund that has been set aside to represent the net book value of the tangible fixed assets.

Restricted Funds Andaman & Nicobar - This fund represents donations collected to help the people of the Andaman & Nicobar Islands in the wake of the Tsunami. Phasels Wood Jubilee - This fund is for the development of the bottom field at Phasels Wood. Lochearnhead Station - This fund is to promote mountain leadership training, to give assistance to Scouts to attend courses related to this, to maintain and develop Lochearnhead Scout Station. Malibeni 2020 Expedition - This funding is for a trip to Malibeni . Other Fund - This includes the Appeal Fund which was set up for the capital refurbishment of the Activity Centres. Scouts against Malaria - This was set up to help towards Malaria. Well End Restricted - This is money that has been donated towards the Well End Building Appeal.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

14. FUNDS (continued)

Below is the comparative figures:-

Unrestricted Funds
General fund
Training and other sections
Activity Centres
Designated Funds
Tangible Fixed Asset Fund
Restricted funds
Appeal Andaman & Nicobar
Phasels Wood Jubilee
Lochearnhead Station
Malibeni 2020 Expedition
Scouts against Malaria
Well End Restricted (1)
Well End Restricted (2)
Other funds
Total		 1 January
Incoming
Outgoing
Transfer
31 December
2022
Resources
Resources
between funds
2022
£
£
£
£
£
548,090
192,997
(161,001)
(373,023)
207,063
154,248
323,430
(307,039)
-
170,639
(549,485)
1,035,883
(872,902)
451,063
64,559
_________
152,853
1,552,310
(1,340,942)
78,040
442,261
_________
2,026,625
-
-
373,023
2,399,648
_________
2,179,478
1,552,310
(1,340,942)
451,063
2,841,909
__
8,365
-
(125)
-
8,240
47,763
-
-
-
47,763
469,306
8
(6,262)
(443,515)
19,537
1,511
-
-
-
1,511
3,516
-
-
-
3,516
30,200
-
-
-
30,200
7,548
-
-
(7,548)
-
21,597
18,447
(11,062)
-
28,982
__________
589,806
18,455
(17,449)
(451,063)
139,749
_________
2,769,284
1,570,765
(1,358,391)
-
2,981,658
_____

15. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES

Net movement in funds
Add back depreciation charge
Deduct profit/(loss) on disposal
Deduct interest income shown in investing activities
Deduct gains/add back losses on investments
Decrease in stock
Decrease in debtors
(Decrease)/increase in creditors
Net cash generated in operating activities		 2023
£
(53,198)
112,959
-
(589)
4,072
1,508
35,327
(152,038)
_
(51,959)
_		 2022
£
212,374
98,593
24,258
(57)
(7)
4,662
4,492
39,528
_
383,843
_

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

16. PENSION

The charity operates a defined contribution scheme, the amounts due for the year amounted to £15,288 (2022: £10,873) and the balance outstanding as at the 31 December 2023 amounted to £Nil (2022: £12,329).

17. LEASES

The total future minimum lease payments under non-cancellable leases are payable as follows:

Land and Buildings 2023 2022
£ £
Within one year 3,320 3,320
After one year but within five years 13,280 13,280
Greater than five years 44,240 47,560

Lease payments totalling £3,320 (2022: £3,320) have been recognised as an expense on the Statement of Financial Activities.

18. CONTINGENT LIABILITY

The Scout Council together with Hertfordshire Girl Guides as participants in the Hertfordshire County Scout and Guide Council (HCS&GC), formed by the Girl Guides Association under its Royal Charter of Incorporation, were the beneficial lessees of Orchard Farm. In the unlikely and unexpected event that claims arise from the Lessor for dilapidations and other costs these liabilities will first be met out of the residual funds held by HCS&GC which amount to £16,510 at 31 December 2023. If this amount proved to be insufficient an unquantifiable liability would fall jointly on the Scout Council and Hertfordshire Girl Guides. The lessor has five years and three months to make a claim which will crystallise in March 2028. After this date the residual funds will be shared equally between the Scouts and Guides.

19. NET ASSETS BY FUND

Unrestricted Funds Restricted Funds 2023
General Designated Total
£ £ £ £
Fixed Assets
Tangible assets - 2,472,191 - 2,472,191
Investments 8,255 - - 8,255
Current Assets
Stock 12,594 - - 12,594
Debtors 83,625 - - 83,625
Cash at bank and in hand 707,777 - 109,875 817,652
Creditors
Amounts falling due within
one year (366,572) - - (366,572)
Amounts falling due after
one year (99,285) - - (99,285)
_____________
Total Net Assets 346,394 2,472,191 109,875 2,928,460
_____________

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Continued

19. NET ASSETS BY FUND (Continued)

Comparative figures:

Unrestricted Funds Restricted Funds 2022
General Designated Total
£ £ £ £
Fixed Assets
Tangible assets - 2,399,648 - 2,399,648
Investments 12,327 - - 12,327
Current Assets
Stock 14,102 - - 14,102
Debtors 118,952 - - 118,952
Cash at bank and in hand 914,775 - 139,749 1,054,524
Creditors
Amounts falling due within
one year (463,693) - - (463,693)
Amounts falling due after
one year (154,202) - - (154,202)
_____________
Total Net Assets 442,261 2,399,648 139,749 2,981,658
_____________

20. RELATED PARTY TRANSACTIONS

Unrestricted donations of £Nil (2022: £475) and restricted donations of £2,075 (2022: £4,000) were received from 2 Trustees during the year (last year: 4). The restricted donations were received from Richard Watson £2,000 for the purpose of contributing towards the insurance of the sailing section (last year £4,000) and Tony Hankin £75 towards the Lochearnhead Appeal. Remuneration paid to the County Secretary is detailed in note 7.