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2024-12-31-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 2024

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 2024

CONTENTS

PAGE

Trustees and Advisers 3-4
Trustees' Report 5-13
Independent Auditors Report 14-17
Statement of Financial Activities 18
Balance Sheet 19
Statement of Cash Flows 20
Notes to the Financial Statements 21-32

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Hertfordshire County Scout Council

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024.

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

TRUSTEES

The persons named below served as Trustees during the period 1 January 2024 to the date of this report unless otherwise indicated.

COUNTY LEAD VOLUNTEER

Ian Tycer

(ex Officio)

COUNTY CHAIR

Michael Shurety

COUNTY SECRETARY Claire Stevens (until 8/6/24) COUNTY TREASURER Frank Monnington COUNTY YOUTH LEAD Kayleigh Malone (until 1/12/24)

OTHER MEMBERS

Dan Nathan Nigel Reed Ashley Cordell Ian Grahame Richard Watson Chris Searle Tony Hankin Nick Neider

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Hertfordshire County Scout Council

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

OPERATIONAL ADDRESS

COUNTY HEADQUARTERS

HCSC Scout Activity Centre Well End Road Borehamwood WD6 5PR

PRINCIPAL ADVISERS AND PROPERTY TRUSTEES AUDITORS Mercer and Hole LLP 72 London Road St Albans AL1 1NS 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: The Scout Association ENGLAND AND WALES Trust Corporation Gilwell House Gilwell Park London E4 7QW TRUSTEES FOR PROPERTY : County Lead Volunteer SCOTLAND County Chair County Trustee Board Administrator C/o Holmes MacKillop Solicitors 229 Fenwick Road Giffnock Glasgow G46 6JQ

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 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. Its governing documents are those of The Scout Association which consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. 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 summer use by Hertfordshire Districts.

Governance

The Charity is governed by the County Trustee Board; the Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Trustees are required to complete TSA trustee training, and the County Trustee Board has developed an induction programme for newly appointed trustees.

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, HR and inclusion

Routine management and administration are delegated to a Coordination Group, 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-Groups 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 Committee Sub team, 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.

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 still need to respond to the everchanging 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.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

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.

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.

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. Comprehensive insurance policies exist to ensure that all reasonable risks are covered.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

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. 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.

Policy for Key Management Personnel

Key management personnel for 2024 are comprised of Trustees, the Manager, Activity Centres and Support Functions and the Trustee Board Administrator. All Key Management Personnel are required to complete declarations relating to both conflict of interests and any related party transactions.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

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 2025 overall membership was 17,961, a decrease over 2024. The decrease is in adult members and probably reflects changes in recording in the new Membership system . The number of youth members has increased by 269.

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

2025 2024 2023 2022 2021
Youth Membership
Squirrels 571 353 158 17
Beavers 3,364 3,448 3,465 3,402 2,704
Cubs 4,302 4,442 4,428 4,351 4,004
Scouts 4,096 3,880 3,888 3,893 3,708
Explorers 1,514 1,475 1,370 1,350 1,278
Youth Membership (under 18) 13,847 13,598 13,309 13,013 11,694
Scout Network 323 324 231 348 318
Total Youth Members 14,170 13,922 13,540 13,361 12,012
Leadership 2,473 2,384 2,285 2,190 2,150
Organisational Support 1,318 1,711 1,859 1,957 2,158
Total Membership 17,961 17,997 17,684 17,508 16,320
Number of Sections
Squirrel Dreys 41 28 16 1
Beaver Colonies 201 202 209 208 208
Cub Packs 213 216 221 220 220
Scout Troops 189 179 190 189 194
Explorer Scout Units 66 65 68 66 63
Scout Networks 15 16 16 16 16
Active Support Units 0 57 52 50 52
Groups 168 171 171 173 174
Districts 18 18 18 18 18

Whilst youth numbers have increased, it is not by as many as had been hoped; this is likely to be a reflection of the continuing challenge of leader recruitment. There are still waiting lists so additional leader recruitment has to remain a priority. Membership numbers have yet to reach pre-Covid levels, total youth numbers in 2020 were 14,711 – without the addition of Squirrels.

The number of Squirrel Dreys across County continues to grow; 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.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

The County Team Structure

With the implementation of TSA’s transformation most operational roles have changed and have new titles. The County Lead Volunteer 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. He is supported by a range of other volunteers, in supporting the delivery of a balanced programme of activities across all youth sections at County, District, Group and Section levels and in encouraging participation at Regional, National and International levels. Opportunities remain for a range of volunteering opportunities

Hertfordshire County Scout Council benefits from a County Administration Team which looks after day to day administration and accounting for Hertfordshire Scouts; alongside this team there is the Trustee Board Administrator, and a newly appointed Growth and Development Manager. The team is led 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.

Our Activity Centres have a team of permanent and seasonal staff, and of course, our invaluable volunteer service teams.

Scouting sections:

Scouting continues to operate in six age-based sections from 4 to 25 years old; Squirrels, our newest section for those aged 4-6 years; Beavers for those aged 6-8 years; Cubs for those aged 8-10½; Scouts for those aged 10½–14; Explorers for those aged 14-18 and Network for those aged 18-25. All sections are able to work towards badges and awards, the highest being the Kings Scout Award.

Within the Explorer age range there is also the Young Leader scheme, giving the opportunity to develop the skills needed for Leadership as an adult. Many Network members are also Leaders within the groups.

Achievements

The Scout Association plan remained “Skills For Life” for 2024; 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.

Other Sections and Activity Centres

International

Internatonal events continue, with both groups and districts across the county taking part in International events.

Leader Training

Leader Training has been reviewed nationally as part of the Transformation process. More learning is now on line; First Aid continues to be a priority, the training team are concentrating on expanding provision in this area.

Archives

The museum at Well End continues to operate with the History & Heritage team continuing to visit.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

Activity Centres

The in-County sites continue to welcome Scouts, Guides, Schools and other youth groups. Whilst there is still a shortage of skilled seasonal instructors, we continue to offer a good programme. Organised events such as Fire and Ice, ASAP, BITS and Green Beret (to name just a few) continue. Our County president (Robert Voss, His Majesty’s Lord Lieutenant) is frequently to be seen supporting these events.

Tree works continue, as well as a significant number of maintenance and safety critical tasks across the estate.

Lochearnhead Scout Station continues to welcome both groups from Scotland as well as District Expeditions from Hertfordshire.

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

For 2025 “Skills for Life” continues to be The Scout Association strategy. This strategy is currently under review and some changes are anticipated towards the end of 2025

Youth Shaped Scouting is key to achieving this and should be a part of everyday Scouting. Hertfordshire Scouts aim to be fully inclusive at all times whilst maintaining a youth shaped focus and making an impact on local communities.

All continue to make progress towards delivering these key strategic objectives. As mentioned above youth membership is increasing, getting closer to the levels pre-pandemic levels of early 2020. Priorities continue to be recruiting new adult volunteers to take the County forward, a commitment confirmed by the recent recruitment of our Growth and Develpoment Officer.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

Plans for the future

The Trustees are of the view that the outlook for Hertfordshire Scouting remains strong; membership continues to increase. The recruitment of the Growth and Development Officer can only help with this. Scouting continues to strengthen it’s emphasis on youth involvement in the programme (in partnership with adults) and is enjoyed by more young people and adult volunteers and reflects the diversity of the community in which we live. We continue to look at ways to find places for all the youngsters on our waiting lists as we find the adults to run the sections.

Growth: Growth has slowed, but the census still shows an increase in youth numbers. Recruitment of more adults remains the major obstacle to increasing numbers in the sections. Parents are encouraged to offer their time, in whatever way they can, and other areas of recruitment continue to be 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 Leads (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.

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.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 Continued

Financial Highlights

The Accounts for the year ended 31 December 2024 are set out on pages 18-32. 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.

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 £250,000 of unrestricted funds at 31[st ] December and the Activity Centres should be a target of a minimum of £150,000 of unrestricted funds at 31[st ] December; this policy continued for 2024. For 2025 onwards the trustees have agreed a total target returns of £400,000.

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.

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Hertfordshire County Scout Council

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2024 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		 2024
£
2,714,034
(2,554,793)
(8,379)
150,862
 2023
£
2,818,585
(2,472,191)
(8,255)
338,139

Auditors

The Trustees have agreed a contract for audit with Mercer Hole.

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 2025 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 17[th] June 2025 and signed on their behalf:

Michael Shurety County Chair

Ian Tycer County Lead Volunteer

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Hertfordshire County Scout Council

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL

Opinion

We have audited the accounts of Hertfordshire County Scout Council for the year ended 31 December 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows, the principal accounting policies, and the notes to the accounts. 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 accounts:

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 accounts section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the accounts 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 accounts, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the accounts is appropriate.

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 group and parent charity's ability to continue as a going concern for a period of at least twelve months from when the accounts 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 and accounts, other than the accounts and our auditor's report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts, 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 accounts 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

We have nothing to report in respect of the following matters in relation to which 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:

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Hertfordshire County Scout Council

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL- CONTINUED

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the accounts 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 accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, 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 group or the parent charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts 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 accounts.

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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur by:

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Hertfordshire County Scout Council

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL – CONTINUED

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non- compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Hertfordshire County Scout Council

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HERTFORDSHIRE COUNTY SCOUT COUNCIL– CONTINUED

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act 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 the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

S Robinson Senior Statutory Auditor Mercer & Hole LLP Chartered Accountants 72 London Road, St Albans, AL1 1NS

Date: 17June 2025

Mercer & Hole are eligible to act as auditors in terms of section 1212 of the Companies Act.

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Restricted 2024 Unrestricted Restricted 2023
Funds Funds Total Funds Funds Total
Notes £ £ £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 228,425 5,160 233,585 212,308 10,316 222,624
Charitable activities 3 1,460,769 - 1,460,769 1,679,923 - 1,679,923
Investment and other income 4 146 - 146 589 - 589
Other trading activities 5 9,909 - 9,909 13,866 - 13,866
TOTAL INCOMING RESOURCES 1,699,249 5,160 1,704,409 1,906,686 10,316 1,917,002
EXPENDITURE ON:
Raising funds 3,192 - 3,192 4,982 - 4,982
Charitable activities 6 1,800,608 2,770 1,803,378 1,953,343 11,875 1,965,218
TOTAL EXPENDITURE 1,803,800 2,770 1,806,570 1,958,325 11,875 1,970,200
Net income (104,551) 2,390 (102,161) (51,639) (1,559) (53,198)
Transfer between funds 14 - - - 28,315 (28,315) -
NET MOVEMENT IN FUNDS (104,551) 2,390 (102,161) (23,324) (29,874) (53,198)
TOTAL FUNDS BROUGHT
FORWARD 14 2,818,585 109,875 2,928,460 2,841,909 139,749 2,981,658
TOTAL FUNDS CARRIED
FORWARD 14 2,714,034 112,265 2,826,299 2,818,585 109,875 2,928,460

The notes on pages 21 to 32 form part of these a ccou nts.

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HERTFORDSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET AS AT 31 DECEMBER 2024

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
2024
2023
Funds
Funds
Total
Total
£
£
£
£
2,554,793
- 2,554,793 2,472,191
8,379
-
8,379
8,255
2,563,172
- 2,563,172 2,480,446
9,543
-
9,543
12,594
142,133
-
142,133
83,625
488,003
112,265
600,268
817,652
639,679
112,265
751,944
913,871
(434,624)
-
(434,624) (366,572)
205,055
112,265
317,320
547,299
(54,193)
-
(54,193)
(99,285)
2,714,034
112,265 2,826,299 2,928,460
2,562,081
- 2,562,081
2,472,191
151,953
-
151,953
346,394
-
112,265
112,265
109,875
2,714,034
112,265 2,826,299
2,928,460

The financial statements were approved and authorised by the Trustees at the Executive Committee and signed on their behalf on 17[th] June 2025.

County Chairman, Michael Shurety

County Lead Volunteer, Ian Tycer

HERTFORDSHIRE COUNTY SCOUT COUNCIL

The notes on pages 21 to 32 form part of these accounts.

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Net cash (used)/generated in operating activities 15
Cash flows from investing activities
Interest and dividends
Purchase of tangible fixed assets
Disposal of tangible fixed assets
Net cash provided by (used in) investing
activities
Changes in cash and cash equivalents in
the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
Analysis of changes in net debt.
At 1 January
2024
£
Cash at bank and in hand
817,652
Debt due within one year
(366,572)
Debt due after one year
(99,285)
Total
351,795		 2024
£
2023
£
(29,917)
(51,959)
146
589
(187,613)
-
(185,502)
-
(187,467)
(184,913)
(217,384)
(236,872)
817,652
1,054,524
600,268
817,652

Cash
Other
At 31 December
Flows
Changes
2024
£
£
£
(217,384)
-
600,268
12,762
(45,092)
(398,902)
-
45,092
(54,193)
(204,622)
-
147,173

The notes on pages 21 to 32 form part of these accounts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024 Continued

1. ACCOUNTING POLICIES (Continued)

Membership Subscriptions

Subscriptions for the year 2024 were levied at the following rates: -

The Scout Association £37.50 (2023: £35.50) Hertfordshire County Scout Council (HCSC) £15.00 (2023: £14.50)

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 2024 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 2024 for which there is a risk of adjustment in the following financial year are:

2. DONATIONS AND LEGACIES

Membership subscriptions
Less: Paid on to The Scout Association
Net membership subscription retained
Donations
- General Fund
- Restricted Funds		 2024
£
£
712,845
(509,175)
24,755
203,670
5,160
29,915
233,585		 2023
£
£
665,218
(472,469)
19,559
192,749
10,316
29,875
222,624		 2023
£
£
665,218
(472,469)
19,559
192,749
10,316
29,875
222,624		 2023
£
£
665,218
(472,469)
19,559
192,749
10,316
29,875
222,624
222,624

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

3. CHARITABLE ACTIVITIES INCOME

CHARITABLE ACTIVITIES INCOME
Activity Centres
Jamboree
4-14 Section
14-25 Section
Other Sundry Income
Activities
International		 2024
£
1,318,332
-
29,483
22,149
481
59,677
30,647
1,460,769		 2023
£
1,345,274
218,824
19,486
46,503
679
25,581
23,576
1,679,923

4. INVESTMENT AND OTHER INCOME

INVESTMENT AND OTHER INCOME
2024 2023
£ £
Bank Interest 146 589
OTHER TRADING ACTIVITIES
2024 2023
£ £
Lottery income 9,909 13,866

5. OTHER TRADING ACTIVITIES

6. GENERAL FUNDS EXPENDITURE

Analysis of expenditure on charitable activities

Activity centres
Jamboree
Training and other sections
4-14 Section
14-25 Section
Restricted funds
Activities
International
Total		 Activities
Undertaken
Directly
Support
Costs
Depreciation
and loss on
disposal
Total
2024
£
2024
£
2024
£
2024
£
1,384,533
183,228
100,932
1,668,693
-
-
-
-
1,072
-
4,079
5,151
23,533
4,098
-
27,631
23,913
3,078
-
26,991
2,770
-
-
2,770
46,243
8,294
-
54,537
13,345
4,260
-
17,605
1,495,409
202,958
105,011
1,803,378

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

6. GENERAL FUNDS EXPENDITURE (continued)

Activities
Undertaken
Directly
2023
£
Activity centres
1,357,577
Jamboree
233,478
Training and other sections
3,415
6-14 Section
15,358
14-25 Section
38,009
Restricted funds
11,875
Activities
18,483
International
21,973
Total
1,700,168

TOTAL GENERAL FUNDS EXPENDITURE
(Excluding Depreciation)
Support Costs
Wages, Pensions and National Insurance
Printing, stationary, postage, telephone
and computer costs
Legal and professional
Governance costs
Other costs
Bank charges and interest
VAT unrecoverable
Rent, rates insurance		 Support
Depreciation
Total
Costs
and loss on
Disposal
2023
2023
2023
£
£
£
121,840
108,410
1,587,827
19,817
-
253,295
-
4,549
7,964
1,764
-
17,122
4,214
-
42,223
-
-
11,875
2,312
-
20,795
2,144
-
24,117
152,091
112,959
1,965,218
2024
2023
£
£
132,256
7,610
100,442
11,039
11,205
9,954
13,527
14,000
10,730
1,657
14,755
12,052
7,179
2,673
5,696
274
202,958
152,091
Governance Costs
Trustee expenses
Audit fee		 2024
£
527
13,000
13,527		 2023
£
-
14,000
14,000

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

7. TRUSTEE AND OTHER KEY MANAGEMENT PERSONNEL REMUNERATON AND EXPENSES

The Charity considers its Key Management Personnel comprises its Trustees, Activity Centre Manager and County Secretary. The total amount of employee benefits received by Key Management Personnel amounted to £86,393 (2023: £82,335). One Trustee, Claire Stevens, was paid as an employee up until she resigned on 8 June 2024. The role performed was that of County Secretary. The amount of remuneration was £6,304 and pension contributions of £Nil (2023: remuneration £14,567 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 (2023: none)

The following expenses were reimbursed to 3 Trustees (2023: Nil)

2024 2023
£ £
Travelling and accommodation 527 -
527 -
8. STAFF COSTS
2024 2023
£ £
Salaries and wages 633,655 544,415
Social Security costs 40,279 35,291
Pension costs 17,065 15,288
690,999 594,994

The following number of employees exceeded £60,000 emoluments:

£60,000 - £70,000
The average number of employees,
analysed by functions are:
Activity Centres - Managers and Employees
- Full time
-Part time
Administration
-Full time
- Part time		 1
2024
8
26
1
6
41		 -
2023
9
21
1
5
36

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

9. TANGIBLE ASSETS AT COST

Cost
1 January 2024 b/f
Additions
Disposals
31 December 2024
Depreciation
1 January 2024 b/f
Charge for the year
Disposals
31 December 2024
Net Book Value
31 December 2024
Net Book Value
31 December 2023		 Freehold
Leasehold
Land
Property
Property
Equipment Vehicles
Total
£
£
£
£
£
£
1,062,291
2,710,148
231,805
816,926
59,965
4,881,135
-
95,151
15,816
76,646
-
187,613
-
-
-
-
-
-
1,062,291
2,805,299
247,621
893,572
59,965
5,068,748
-
1,445,671
115,212
792,895
55,166
2,408,944
-
81,833
5,483
15,365
2,330
105,011
-
-
-
-
-
-
-
1,527,504
120,695
808,260
57,496
2,513,955
1,062,291
1,277,795
126,926
85,312
2,469
2,554,793
1,062,291
1,264,477
116,593
24,031
4,799
2,472,191

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

NVESTMENTS
Orchard Farm Activity Centre 2024
£
8,379
8,379		 2023
£
8,255
8,255

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.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

11. DEBTORS 2024 2023
£ £
Trade Debtors 65,641 22,343
Prepayments and accrued income 75,992 26,546
Other Debtors 500 34,736
142,133 83,625
12. CREDITORS - AMOUNTS FALLING 2024 2023
DUE WITHIN ONE YEAR £ £
Trade Creditors 27,201 86,387
Taxes and Social Security 49,503 14,464
Accruals and deferred income 281,291 214,986
Other Creditors 26,629 735
Bank Loan 50,000 50,000
434,624 366,572
Deferred Income included in the above figure is as follows:
Brought forward 166,617 185,110
Additions 174,891 139,437
Released (134,365) (157,930)
Carried forward 207,143 166,617

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 2024
£
54,193
54,193		 2023
£
99,285
99,285

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 2024 Continued

14. FUNDS
Unrestricted Funds
General fund
Training and other sections
Activity Centres
Designated Funds
Tangible Fixed Asset Fund
Glider Engine Fund
Restricted funds
Appeal Andaman & Nicobar
Phasels Wood Jubilee
Malibeni 2020 Expedition
Scouts Against Malaria
Well End Restricted
Other Funds
Total		 1 January
Incoming
Outgoing
Transfer
31 December
2024
£
Resources
£
Resources
£
between funds
£
2024
£
187,119
214,664
(207,592)
(96,499)
97,692
170,664
139,269
(101,247)
-
208,686
(11,389)
1,342,429
(1,485,465)
-
(154,425)
346,394
1,696,362
(1,794,304)
(96,499)
151,953
2,472,191
-
-
82,602
2,554,793
-
2,887
(9,496)
13,897
7,288
2,472,191
2,887
(9,496)
96,499
2,562,081
2,818,585
1,699,249
(1,803,800)
-
2,714,034
1 January
Incoming
Outgoing
Transfer
31 December
2024
£
Resources
£
Resources
£
between funds
£
2024
£
8,240
-
-
-
8,240
45,754
-
-
45,754
1,511
-
-
-
1,511
3,516
-
(500)
-
3,016
30,200
-
-
-
30,200
20,654
5,160
(2,270)
23,544
109,875
5,160
(2,770)
-
112,265
2,928,460
1,704,409
(1,806,570)
-
2,826,299

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.

Glider Engine Fund Restricted Funds Andaman & Nicobar

Phasels Wood Jubilee Other Fund

Scouts against Malaria Well End Restricted

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

14. FUNDS (continued)

Below is the comparative figures:-

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

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

2024 2023
£ £
Net movement in funds (102,161) (53,198)
Add back depreciation charge 105,011 112,959
Deduct profit/(loss) on disposal - -
Deduct interest income shown in investing activities (146) (589)
Deduct gains/add back losses on investments (124) 4,072
Decrease in stock 3,051 1,508
(Increase)/Decrease in debtors (58,508) 35,327
Increase/(Decrease in creditors) 22,960 (152,038)
Net cash generated in operating activities (29,917) (51,959)

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

16. PENSION

The charity operates a defined contribution scheme, the amounts due for the year amounted to £17,065 (2023: £15,288) and the balance outstanding as at the 31 December 2024 amounted to £Nil (2023: £Nil).

17. LEASES

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

Land and Buildings 2024 2023
£ £
Within one year 3,320 3,320
After one year but within five years 13,280 13,280
Greater than five years 40,920 44,240

Lease payments totalling £3,320 (2023: £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 £16,758 at 31 December 2024. If this amount proved to be insufficient an unquantifiable liability would fall jointly on the Scout Council and Hertfordshire Girl Guides. The lessor has three 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 2024
General Designated Total
£ £ £ £
Fixed Assets
Tangible assets - 2,554,793 - 2,554,793
Investments 8,379 - - 8,379
Current Assets
Stock 9,543 - - 9,543
Debtors 142,133 - - 142,133
Cash at bank and in hand 480,715 7,288 112,265 600,268
Creditors
Amounts falling due within
one year (434,624) - - (434,624)
Amounts falling due after
one year (54,193) - - (54,193)
Total Net Assets 151,953 2,562,081 112,265 2,826,299

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Continued

19. NET ASSETS BY FUND (Continued)

Comparative figures:

Fixed Assets
Tangible assets
Investments
Current Assets
Stock
Debtors
Cash at bank and in hand
Creditors
Amounts falling due within
one year
Amounts falling due after
one year
Total Net Assets		 Unrestricted Funds
Restricted Funds
2023
General
£
Designated
£
£
Total
£
-
2,472,191
-
2,472,191
8,255
-
-
8,255
12,594
-
-
12,594
83,625
-
-
83,625

707,777
(366,572)
-
-
109,875
-
817,652
(366,572)
(99,285)
-
-
(99,285)
346,394
2,472,191
109,875
2,928,460

20. RELATED PARTY TRANSACTIONS

Unrestricted donations of £Nil (2023: £Nil) and restricted donations of £2,000 (2023: £2,075) was received from 1 Trustee during the year (2023: 2). The restricted donation was from Richard Watson as help towards running the sailing section.