Report Accounts 2023.fllMI.xlsx - ACFrOgBzixN7pavLfGVAjGuf... https.'l/doc-Os4s-apps-viewer.googleusercontent.comlviewerlsecur¢.., HASTINGS RYE & DISTRICT SCOUT COUNCIL TRUSTEES. ANNUAL REPORT FOR THE PERIOD 1st JANUARY 2023 TO 315t DECEMBER 2023 Sectioii A Refere17ce ai)d aclriiiiiistr£ltiuri de(d*ls Charlty nam• H88tings Rye and District Scout Council Rogl•t•rod charfty numb•r 305856 ChArlI￿4 prlnclpal *ddr••• 157 Plarold Road H851ings East Suss8X TN35 SNW N•m•• of tho charlty tN•t•e• who manage th• charlty Tru•t80 Nam• Offlc• (If any) Chaimian Secretary Treasurer Di8trict Commi8slon8r Dl8trict Commissloner P Walkèr K Scott BFOX A Bishop 5 Mrs T Adam8 K French Mr8 K L8mb S Plckerlng A Pope J Griffin Ml88 G Hobdgn Mrs S Gdffin D Pg8bleg from1810712023 to 18n￿o23 10 11 12 13 14 from 151612022 from 151612022 from 151612022 from 151612022 Doputy Di6tr1ct CommI881on8r Nam•• and addra•••• of advl••r• e of advl8•r Nam• Addr•s8 23 St Leonards Road, Bexhlll-on-sea. East Sussex. TN40 1HH Indgpendent Ex8mlner Galloway8 Accounting (Bexhllll Limlted Bank8r¥ Lloyd* Banklng Group Bar¢lay• Bank plc 17 Wellinglon Place Lelcest8r Hastings LE87 2BB TN34 1NX HSBC 4 Robertson Slra81 HasUng8 TN34 1HW P.0. Box 3 BX1 1LT 180 Hlgh Street U¢kfi8ld TN22 IAX lof18 0910912025, 22:35 Report Accounts 2023.fmal.xlsx - ACFrf)gBzjxN7pavLfGVAjGuf... https:I1d￿-0S4$-apps-ViewCr.gO0gIeuseTcontcnt.coMIVieWCr1sCCUre... Section B Structure, Govèrnance and Mcinagpinvnt Description of the cherlty's trusts Type of governing document The DislricV8 goveming documents are thos8 of The Scouts. They conslst of Royal Charter, whlch in tum gives authority to the Bye Law5 of the Associatlon and tho Policy, Org8nS8atlon end Rules of The Scouts. How thg ch8rity Is conslltul8d Tho Di8tNct is a ttugt •8t8bllshed under its rules which are common to 811 Scouts. Addltlonal govemance188Ue8 The Dlsthct18 managed by th8 D181rict Ex8CLrtlve Commlttae, the members of whlch 8re the 'Ch8rily Trustees. of th8 Scxjut District, which 1$ an educational charity. As charity trustees they are responslble for complylng wlth leglslation applicable lo charities. Thls include8 the reglstratlon, ke8plng proper accounts and maklng retums to the Charlty Commlssion as approp￿at8. Tha Commlttèé ￿nsIStS of 3 Ind8pond8nt r8presantatlvb$. Chaim)an, Treasur&r 2nd Secretary, together wlth Ihe Dlstricl Comm5ssioner, Dlstrict Explorer Scout Commlssioner and District Ne￿ork Scout Comml8slon8r and olectod, appolnted and Coryopled member8. The Committee usually meets 4 tlmes a year. Tha District Ex8cuIiv8 Committ88 exist8 to support tho Dislricl Comml881oner in m881ing the responslbilitlas of the appointment and18 re8pon81ble for. The maSnlenanGe of Dlslrlct property., The raSsSng of funds and the administration of Dlslrfcl finance,, The insurance of persons, property and equipmen( Dlstnct publlc occa8lon8', AssSstlng in the recrultrnenl of leader5 and other adult support., Appolnting any 8ub-commtttees that may be requlrad., Appolntlng D181rlct Admln18trator8 and Adv180r8, Other than tho80 who are 818rt9d. Rljk ond Intemal Control Th8 Dlstrt¢t Executs've Commltlee h89 Identlfied the m8lor r58k8 to thlch thay b8llev8 the District is exposed., the$a have been revlewed and systems hava bean e$tobll8hed lo mltlgate agalnsl them. The maln areas of Concern that have been Identsfied are.. Damag& to bulldlngs, Pfopety and 8quipmenl. The DistriGt hes sufficlant buildlngs and contents Insur8n¢e In place to mitlgate against permanenl108S. Injury toleaders. helpers, supporters and mgmbers. The Dlstrlct, through th8 membershlp f888 Conthbutes to the Scout Assoclatlon's national accident In8uranc8 policy. The Dlstricl also hag 8n axtanslon policy with tho Scout As80cialion lo pay gat sums for pèrson81 accSdent and medical expenses for non-member helpers 8nd supporters. Rlsk Ass888m8nts are untertaken belora all 8Ctlvitie8. R8ducèd income. Tho District holds reserves to ensure th8 continuity of aGtiwties in the event of a major reduction in income. The Commlttee could introduce a District subscription to increa88 the Income to Ihe Distrlcl on an ongoing ba818, 8lth8r t8mporarlly or p8rrnanendy. Reduction or loss of leaders. The Groups that fom the District are totally relianl upon volunteers to run and administer the activities of the District. If there was a reduction in the ftumber of leaders to an unaccoptabla lev81 In 8 partlcular section or a group 88 a whole then there would have to be o contraction, consolidation or closure of a section. In the worst case scenarlo the complete closure of a Group. The Dlstrlct h88 Put In place polldes lo encourage new leaders to loln thè Group&. 2of18 09109n025, 22:35 Report Accounts 2023.fllMI.xisx - ACFrf)gBZjxN7pavLt￿VAJGuf... https./ldoc￿s48-apps-VIeWer.gOQgI¢UsercOnt¢ntC0ll￿viewer/S¢cure... Section B StruLture, governance aiid Inariageinent Icontinuodl Reductlon or10s8 ol rnembers. The DlstriGt provides activities for all young people aged 6 10 25. If there w9$ a reduction in member¥hlp In a partlcular section or a group as a whole then there would have to be a ¢ontrg¢tion, consolidation or closur8 of a section. In the worst C8S8 Scenario the complete closure of a Group. Intam81 Control. The Dlstrlct h88 In pl8C8 Systems of Inlemal control8 that are designed lo provlde reasonable assurance agalnst m8terSal mismanagement or Ios5', these include 2 sign81ories for all payments 8nd comprahensive in6UTance polici8s lo ensure that insurable rlsks are covered. Sprt1011 C Objectives and activities Summary of the objectlves of the chartty sel out in its governing document The oblectlves of the DSstrtct are as a unlt of The Scouts. Tha Alm ol tho Scout Olstdct, 88 part of The Scouts,18 lo promote the dev8lopment of young people in achiewng their full physical, inlelleclual, social and spiritual potentials., as Indlvlduals, as responsible dtlzen9 and as members of thelr local, natlonal and Intemalonal communlues. The method of achlevlng the Alm of the Assoclauonlg by providing an enjoyable and attractlve schema of progressive training, based on the So)ut Promise and Law and gulded by adult leadership. Summary of tho maln actlvllles In r818Ion to these obl6cts Thè D181rict Comml881oner, Deputy 018lrfcl CommlssSon8r and the Asslstsnl Dlslrlct Commissioners hold meetings with Le8d8rs from Group8, to di8CUS8 proposed actlvhieg and events and to provlde as51stance to Group5 In an endeavour lo meet thelr needs and rgqulrgments. Th8 Dlstrlct ha8, over the year, org8nlsad numerous acllvrtles, 8V8nts, outlng8, C8mps and expedI￿OnS lo assist the young people in achieving their full potenti81, at leve15 sultable for aach age group. The D18trfct Appolnlmgnts Advl80ry Commltt88 oversees adult appolntmants In the Dlstdci to ensure that sultable adults are 8ppolnled and that thoy recalve approprlate, c4)golng, tralnlng. Conlrlbutlon made by volunteer8 All odults wlthin the Dlstrlct are voluntear8 and thelr valuable ￿nt￿bUtIOn to the 8UCCA88S of the District is greatly appreciated. Publlc Benefit S18tement The Trust8es corrflrm that they hav8 compllod with the duty, In th8 Charltles Act 2011, to have due regard lo the Charlty Commlssion's general guldance on publlc b8neflt. The Tru8t888 belleve that the benefi18 8njoyed by young p¢opl• In S¢oudng o¢tivltla8, supported by Ha811ngs Rye & District Scout Councll, me8t the public beneflt crit&ria of tho Charities Act 2011, without distlndion by ￿8$On of age. disability or dlverslty. 3of18 0910912025. 22,.35 Report Accounts 2023.fll]ak.xlsx ~ AcF￿gBzjxN7paVL£GVAJGuf... https:l/doc4)s4s-apps-viewer.googleusercontent.comlviewerlsecure... Sectioii D Achicvoinciits aiid perlorinaiice Th8 Dlstrict has 8SSiSted a number ol Groups on matters of property. thls Is ongolng. Seven young members of the Distrlct ware Selected for the 2023 World Jamboreg in Korea. There were over 100 appllcants, for 38 places, so the success of the seven young people reflects well on the quallly of Scouts'ng In thls Dl8trlct. An Incr88slng number of Camps and activities were organised and well attended. The Gang Show made a very successful and welcome relum. Scption E Financicil review Income for Ihe year was £76,05912022'. £49,625). with exp8nditur8 of £89,57112022: £45,485), leaving a net d8ficit of £13,512 (surplus for 2022.. £4.1401. Reserves pollcy The Dlslrf¢V$ policy on reserves is to hold suffiGient resources lo ¢ontlnu6 the charitable actlvlt185 of the D151rfct, should Income and fundralsing activllle5 fall short. Th8 Dlstrlct Ex8cutlve Commlttee conslders that th8 dlstrfct should hold a sum equlval8nt lo al leasl 24 months running costs. The D18trict held cash reserve9 01 approximately £124,000 at the year end. This 18 above the level required for operating expenses, but Is belng reduced by the expendlture of C8pltal sums to 8ss16t Scoullng In the Dlstrlcl.. Investment pollcy Th8 District ha8 adopted a low risk strategy to the investment of Its funds. All fund8 are held In cash uslng only UK banks or building socl8tl88. The District Execullve regularty monitors the lev81s of b8nk balances and the Interest rates rec8lved, to ensure that th8 0I8lrlct obtains maxlmum v81u• and Sncome from Its banklng arr8ng8ments. O¢¢aslonally this may Involve using an a¢r￿Unt that requlr88 a p8rlod of notice before funds may be wlthdrawn, before dolng so the Distrfct Execulve conslders the posslble cash flow requlrements. Sectiori F Decl.Ir.Ition The trustees d•dare that thay have approved the tw$ts06' raport abova Slgned on boh8lf of the charlty's tru8tee8 Slgnatures Full Names Peter Walker Brfan Fox Position Chaim7an Treasurer Dale 17-9- 2•3 4of18 0910912025, 22:35 Report Accounts 2023.fiDal.xlsx- ACFrf)gBzjxN7pavLfGVAjGuf... httPS:Ildoc-Os4s-apps-viewer,googleusercontent.¢onVviewer/secure... Charty Nun*er 305856 Hastings Rye and District Scout Councll Financial statements for the year ending 31st December 2023 Statement of financial activities 2023 2022 UnrnBtrlcted Re8trlct•d Endo*tyn•nt fund8 lunds fund• Not• Tthl Tolal Incomlng re8ourc•8 Incomlng r••oUr￿l from 9gn•r•t•d lund• Voluntsry Incom Actlvnio&fty fvndl 12,628 511 12,628 13.378 314 Inw•lrn•DI Incom• 959 959 99 Incomlng r•4ourcM from ¢horltalJl• i¢tlvlthB oth•r In¢omlng r•8our¢ Total Incomlng rnsourc•s Re8ourc•8 •xp•nded Co•t• 01 O•n•Mtlhq Fund• Co¥t• DI q•n•rqJng volunl•ry Incom 61,961 61,961 35,834 49,625 Fundr•￿1￿0 tr*dlng colts 309 309 133 InvoJlm•ni mDnagemenl co• Charltsbl• •¢tlvrtl•• 88,482 780 88,482 780 45.352 Gov•rnon¢• co¥t• oth•r Y•wirc•• •xp•nd•d Total resourcv •xp•ndod N•t In¢omIn￿l¢Ulgo1nBj rMoU￿& b•fore tr8nsfern 89.571 89,571 45.485 13,512 13,512 4,140 Gross tran*f•r# betw••n funds N•t In¢omIn￿(0ufyQ1ngj ruour¢es b•for• oth•rr•¢oqnh•dg•In￿{Io￿•s) Oth•r recognl••d galn•l{10•1o8) Gains 3nd108595 on revaluation offfixtrd osseis for th& charlvs own use G41n$ and 108888 on Inv￿tM•nt 888elB 13,512 13,512 4,140 N•t mov•m•nt In funds Total fund• brought forward fot81 funds carrfed ftlmard 13,512 161.125 147,613 13.512 167,952 154,440 4,140 163,812 6,827 6,827 167,952 5of18 0910912025, 22:35 Report Accounts 2023.fll)al.xlsx - AcF￿gBZjxN7pavLfGvAjGll£... htws:l/doc-Os4s-apps-viewer.googleusercontenLcom/vAewerls¢cure... Hastlngs Rye & Dlstrict Scout Councll Financial statements for the ear endin Balance sheet 31sl December 2023 31st O•urnb•r 2022 31•t D•c•mb•r 1023 Unmtrlcted lund• ¥trlcted Ineom• fund¥ Endowm&nt fund• Tot•1 Not8 Tol•l Fixed assets Tanglble a8Sats Othor flxod as••ts Inv••tm•nts 7,049 7,049 7,158 io Totsl flx8d 8s$•ts 7,158 Current assets stock and work In progr••• D•btor• {Short t•rml Inv••trnant• Cash at bank and In hand Tot•1 curr•nl 398 396 24,091 108.294 160 59,344 119,504 11,658 190,666 24,091 101,467 12 13 6,B27 Credltors: amounts lalllng du? wlthln ono y••r 14 1,380 1,380 29,872 Not curr•nt asset￿(lIabl1ItIosj 160,794 Total assets le88 current Il•bllltl•s 167,952 Crndltor8: amounti falllng du• aft•r on• yaar 14 Provl•lon• for Ilabllltl•• *nd charge• 1 e7.952 Funds of tho Charlty Unr•8trlct8d fund¥ R•strlctad Sncome fundi Endowmentfund8 147,643 147,613 6,827 16?,125 6,827 16 6,827 Total fund• 147,613 6,827 164,440 167,952 The finandal stsl8ment& wern approved and slgn•d by.. Signature Print Name P Walker Cholman BFOX Tre08ur8r 6of18 0910912025, 22:35 Report Accoullts 2023.final.xlsx- ACFtOgBzjxN7pavLfGVAjGuf... https.'l/doc-Os4s-apps-viewer.googl¢usercontenLcomlvi¢w¢Tls¢aw¢... Notes to the accouiits Nots 1 Ba81$ of prnparation 1.1 Basis of accounting These accounts have been prepared on the ba818 of hlstorlc co¥t {except that Investments are Shown 8t mark8t value) In a¢¢ordance with.. Accounting and Reporting by Charitie8 - Statement of R8commende¢J Practice ISORP 2006)., and with Accounting Stsndards and wlth the Charities Act 2011 1.2 Chang• In bas18 of ac¢ountlng There hag been no change lo the accounting pollcles {v81uabon njles and m8thods of aocountingl 8ince last year. 1.3 ChAng•• to pr•vlou• a¢¢ounts No changes have been made to accounts for prevlous years. 7of18 0910912025, 22:35 Report Accounts 2023.fmal.xlsx- AcF￿gB￿XN7paVLfoVAJGuf... https:Ildoc-Os4s-apps-viewer.googleuwcontenLcom/viewerlsecur¢... Notp.s to the £lCCOLinls Note 2 Basls of Preparatlon Nots2 INCOMING RESOURCES R•co9nbtlon ol Incomlvbg r••ourc These &r8 1nrlud￿I In the 8tetornenl of Fln8ncl81 AcUvhJ8818oFAI when.. the chBrity b9comg6 enlit18d to th• re8ourcts', the trtJstse8 are virtUAIty cert21n Ihey will recewe tho r8sourrth', and Ihe monetary V8lue cen be mBOSufBd with oumclenl reltablllty. Memberships 8ub8crfption collected oft behalf of other p8rt8 of t￿ sC￿rt Movement are reported in th8 SOFA net ol any 8mount pald out. Th1813 becausè subscrlpUon are In dfect h•ld as agtnts beforo bolnq pald out. In¢omlng re*¢>urc•B with relatsd Whom Incxynlng rtstyJrcè8 have r8lat8d 8xp8ndlture las wlth lundrAlslng OT c￿￿tra& inrAynol the IneomlNJ •xp•ndltur• resources ffjlaied expondlliirn 8r• r8ported gro8s In th• SOFA. Or•nt• •nd don•tlon• Grants and don8lion8 Bre only Induded in the SOFA tho tharity has Ltncondplional to tr re8ource6. M•mbèr•hlp *ubs¢rfptlonB T•x r•cl•lm• on don•llgn• and Ineornlng from r￿l￿'m$ aro Indud8d In th1 8oFA JI lh• Jqme Ilme aB tho gwt to whlth th•y 01ft• Ctsnlrnctual Incgma •nd p•rfomi4n¢• r•lthd grAnt• Th18 1$ only Includ•d In tho SOFA th• rd4tsd Goods or s0￿¢48 be￿ ddfv*•d. aifta In klnd G￿1 In klnd gr? •ccounted lor •t • ra•Bon•bl• •I￿rn*t• of ￿1￿0 lo ihe chorfty or thè •mounl oGtu?I lised. GM3 In klnd lor 8818 or dlstrtbutltsn 8rè knoluded In the 8ccoursts a6 only than sold or dlthbutod by tho cherhy. Glft• In klnd lor u$• by the ar• Includ•d In lh• SOFA •• Incomln9 r•btyJrui wh•n TO￿1V[blI. Dgn•t•d Mrwl¢•• •Dd fa¢llltl•s Th••• •r• only IncludBd In Incomlng r••¢urce8 (WI￿ gn ¢qtslval•nl •rnount In rfj8ourc￿ •xpandadl wh•r• tha bèn¢fit to th¢ Cha￿ty 51 reasonably quantifiabla, mMsurabl• and matsrlal. Thè volu• placed cn th￿* r•*ourres l• th• •¥llm•¢ed v•lu* lo th• Gh•rfty orth• ¥oNl￿ or f•dllty r•G•lv•d. Volunf••r h•lp The valu• of any volun18ry help rac•lv•d not Indudqd In th¥ a￿)untI butls dascrfbod In th• truslo0•' •nnu•l r•m. Inv••trn•nl In¢om• Th1• li Indud•d kn lh• 4¢coun¢• r•c•bvabl•. InvMtm•n¢ g•ln• And lo•••• Th1• Includes any galn er loii on thè sale of Invathants •nd ony g•ln or lom rewttlno from rev#lulng Investsnents to m8rkal valu• at th8 8nd of th8 ye8r. XP&NDfFVRE AND LIABILmE8 Llablllty rn¢0gnltlon Llabllllle8 are recogn￿ed ￿ loon u thorg l• a l•g•l or cDnotruGtlve obllqatlon COMM￿n9 the charfty to pay out r￿QuIte9. Indudv cosls ol tho prgpar8Jon and ?¥arnlnaUon ol 918tutory accoun￿ lh• ¢Nt$ ol trustee me•tlnqs and •t olony l•gal advle• to on goyarnanc• or con•titulloMI matt•r8. Qo¥•rn•n¢• ¢￿ts Qront• wlth p•rfoM•nc• condttlo Where th? t*grlty oive8 a Grnntwth condltiws lor ils psyment being 8 8P8cffic le￿1 of or oulpui lo bg pro¥Adod, 8uch grants arg cnly recognlsed In the SOFA on¢0 tho rgclpl¢nt ofthe 9rant hB$ prDvld80 lh• 8p•cM•d ••Nlc• or output. Gr•nt• p•yabl• wlthtsut perfOrnian￿ condWun• Support Co•1• Théu •r• ttnly recoBnlJ•d In tho acwunt8 whèn a cornmltrnént h•1 ix•n m&d• Bnd tt)•i• •r• no cOnd￿on9 to ba rn8t rela￿Thg to the gr8nt whT¢h remaln in the ccntroS of the thartty. Support ¢ost8 Indude ¢entr81 fun¢UoM and hiv• b￿n allocBtsd to advl¢y Categortes on a bag1$ 8l•t•nt wllh th• u$• of mourc•8, •g alloEatlng prDpgrty w$i8 by floor ar•a•. or p•r eAplta, Stsff co8t• ty thg ts'me spentand othor costs by thelr u8ay. T•nqlbl• flx•d ••¥•t• f+X u•• by Tl•M •r• Gapitalis•d rf th•y can b• for rnore th8n on• y•ar, and colt •t l•a¥t £100. They arn cha￿tY V8Iugd at rx)st or a reasonabte valu• en rec8lpt. Inv••tm•rt• Invwngnt$ quoted on a recogn16ed stock ex¢h8nge s￿ valued at rn¥rk?t vdue at the yeorend. Other vethent aB8et8 8ro Ind￿ded 81 Iru81688' b6&t ¢stimtyt? of mvrket Volue. stocks and work In progr••¥s These are al th• lower of COBt or mark8¢ value. 8 of18 0910912025. 22:35 Report Accounts 2023.finai.xlsx- AcF￿gBziXN7pavLtsvAJGllf... httpsJ/doc-Os4s-apps-viewer.googl¢usercontent.comlviewer/secure... Notes to tlie accoun15 (cont Note 3 Analysls of incomlng resources 2023 2022 Anal 18 Membershi Recei ts Less.. Mgmbershlp receipt8 paid on {NatlonaVCounty) Net mernb8rshl subsGri tions retalnad Grants & Oonations Re¢elv8d Rental Income ac Transfer from dosed Voluntsry Income (31,7521 1,782 128,390) 410 482 229 rou Total 12,628 13,378 Actlvltl•s for g•naratlng funds Bad e Sales 511 314 Total 511 314 Inve•lm•nt Incom• Bank Deposll Interest CCLA COIF Charilies 08POgIt Fund 959 66 33 Total 959 99 IneoTnlno r••ourc•• from charltable actlvltl•s G8n Show General Fund 38 649 Total 61.961 35,834 9of18 0910912025, 22:35 Report Accounts 2023.fmal.xlsx- ACFrOgB4xN7pavLfGVAjGuf... httPS:Ildoc-Os4s-apps-vi¢w¢r.googleusercontent.comlviewerlsecur¢.,. Notes to the accoui)ts Icontl Note 4 Analy818 of resources expended 2023 2022 Costs of gfrnoratlng voluntary Income Fund-raisin enses rt costs Total Fundral•lng tradlng ¢o•t8 Bad e Sal¢ Ex •n$•$ 309 132 rt costs Totsl 309 132 Inv•$tm•nt maTragem•nt costs Totsl Charltablo actlvltl•• Youlh rAmme ènd acllvlues Gan Show 8X enses Adult su ort and Irainin Develo ment of scoulln Su ort and services lo the movement Grants and Donallons Gov8rnanc8 CO818 245 418 496 18 705 45,352 120 780 89,282 Total 10 IOof18 09109/2025, 22:35 Report Accounts 2023.final.xlsx- ACFrf)gBzjxN7pavLfGVAjGuf... bttPS:l/doc-Os4s-apps-viewer.googleusercontent.com/vi¢w¢rls¢cure... Notes to the aGcounts Icoiitl Note 5 Support Costs Support costs have been analysed as follows.. Gov•rnance AÈtlvlty Fundral•lng •ctlvSty Ch•rtt•bl• Actlvlty T¢)tsl Co•t Total Note 6 Expèns88 and f•0• 6.1 Tru•te• expen•08 The total omounl of peyrnents or relmbursomont of out-of.pockot &xp8n888 mad810 tru8tse8 or to thlrd p8rt588 for oxpenses Incurred by truslees was as follows.. 2023 2022 Nurnb•r of trust••i who wore pald •xpen•es Totsl amount pald £0.00 £0.00 6.2 Audltorllnd•p•nd•nt Examln•r fo•8 Thè fo6lowlng fees were paid for the 8tstutory exl?m81 svuuny of accounts and othor servlces provlded by th• audltorllndependenl examlner. 2023 2022 Auditor8'11ndependent examiner's fees for reporting on th8 accounts Other fees- ?dvSce, con8ultan¢y. ac¢ounlan¢y seTviGe$ 780 600 Not• 7 Pald Em lo 0•8 Thoro wer¥ no pald gmploy••s ILof18 0910912025, 22:35 Report Arxounts 2023.fmal.xlsx- AcF￿gBZjxN7paVLfGVAJGuf... httPS:Ildoc-Os4s-apps-viewer.googleusercontenLcomlviewer/secure... Notos to the accounts Icoiitl Note 8 Grantmaklng Tha ¢harty mad8 th8 lollowlng matorfal grants and donatlon8 during the year 8.1 Total valu8 of grant• Grants to Instltutlon8 T¢>tsl amount £ Grants to Indlvlduals Total amount £ Pur os• for whlch rants mado Th80 enln of a new sectlon in a Scout Grou 120 Total 120 8.2 Grants made to In8tltutlon8 malerl81 The charl made Ihe followln rants to In8￿t￿tIons. Nam•• of Instltutlon• Purpo•• Tolal amount of rants ald £ Tot•1 gr•nts to In$tltutlons 12 12of18 0910912025, 22:35 Report Accounts 2023.final.xlsx- ACFrf)gBzixN7pavLtLVAjGuf... https://doc-Os4s-apps-vi¢w¢r.googleusercontent.comlviewerlsecure... Notes to the accoL3nts Icontl Nots9 9.1 Cost or valuatlon Tanglble flxed assets Land & Bulldlng• Motor V•hl¢l•s Furnlture, Flttlng• and Offl¢t Equlpm•nt Total BalancR broughtfomard Additions 6.721 5,387 12,108 Rovaluallons Dl$posal8 Tran8fer8 Balance carried forward 9.2 Accumulat•d d•pr•¢latlon and Impalrnient provl•lon• Dèpreclatlon Is provlded on th8 above a88ets at th• lollowlng rat88'. Ba81• stralghl Slralght LinelR&du¢ing LlnelReducing Balancè 8818nce Reduclng Balanc& Reducing Balance 26% 25% Land & Bulldlng• Motor V•hl¢l•¥ Furnltur•, Flttlng• Ind Scoutlng Equlpmont •tc Totsl eaulDm•nt 8alanco brought forward Depreclatlon charge for year Impalrment provI81ons Rgv8lu8lionJ 4,950 109 4,950 109 Di8P08al8 Tr8nsfer8 Balance cathed forward 5,059 5,069 9.3 Net book valu• Brought forward Carfed lo￿ard 6,721 6.721 437 328 7,158 7,049 9.4 Rev•luation 13of18 0910912025, 22:35 Report Accounts 2o23.f￿al.X15X - ACFrf)gBzjxN7pavLfGVAjGuf... httPS:Ildoc-Os4s-apps-viewer.googleus¢rcont¢nLcom/vi¢werls¢cur¢... Notes to the accounts Icoiitl Note 10 Investment assets 10.1 FIX￿ assets Investments Carying {marketl value al beginnlng of year Add: addltlons to Inv8stments at Cogt L•••: di6posal8 at C8rying v8lu• Addl(d•du¢tl'. net gainl(loss) on revaluatlon Carying Imark&tl valu6 al end of year Analysls of Inv•stm•nts 10.2 M•Tk•t v4lu• It y￿rend 10.3 Incom• from Invutm•nl• for th• y•ar Inv••trn•nt proportle8 Inve8tm•nt• Il•t•d on a r•cognls•d stock •xchang• or held In common Inv•6tment ftjnds, open ended Snvestm•nt eompanl•8, unlt tru•t• or oih•r collectlve Investment Beh•m•o Inv••lmant• In •ub•ldl•ry or Gonn•¢tsd und•rtaklng• and comp•nl•• S•eurltlM not Il•t•d on a r•¢ognl••d Stock Exchang• C••h h•ld o• part of th• Inv••tm•nt portfollo Oth•r Inv••lm•nt• Totsl 10.4 Mat8rlal Invé8tm•nt holdlngs Matfjrlal Inv•8tm•nt• {mor• than S p•r c•nt of tho valu• of th• ¢h•rlty'• total Inv•itment•) w•r•: Inv••tm•nt h•ld M•rk•t V•lu• 14 14of18 0910912025, 22:35 Report Accounts 2o23.f￿aI.xlsX - ACFrf)gBzixN7pavLfGVAjGuf... https.'/ldoc-Os4s-apps-viewer.googleusercontenLcom/viewer/secure... Notes to tlie accouiils Icoiitl Noto 11 Dobtors and prepayments Anatysis of debtors Amounts falllng du• wlthln on• ••r 31st 31•t Doc8mbor December 2023 2022 Amounts falllng du• aftor mort thin onè Oar 31•t 31•t December DeGembor 2023 2022 Trade dgbtors D•bts due from Ih? CountylArealDlJtrlcUGroup Oth•r d•btor• Prepaymènts and accrued Incom• 22,248 14,632 35 1,808 18.965 25.747 Total Noto 12 An•lysl• of deposlts Short tsnn InvwJtmants 31•t D•c8mbor 31•1 D•cember 2022 2023 Th• Scout A••oclatlon •hort term Investment ••NIco Oth•r d•poslt• 108,294 .29 119,504 Total Note 13 An•ly•h of d•poslts Cash at bank and In hand 318t D•¢•mb•r 2023 318t D•¢•mb•r 2022 8•nk ¢urr•nt account• Bulldlng •ocl•ty •ccousrt• Cosh In hand 13,407 9,043 2,583 2,615 Totsl Nots 14 Credltors and aGGruals 14.1 Analy81¥ of crodltor• Amounts falllng du• wlthln one year 31st 31st D•c•mb•r D•c•mb•r 2022 Amounts falllng du• aft•r moro than one fjar 31st 31•t D•c•mb•r D•c•mb•r 2023 2022 2023 Loan• and ov•rdraft# Trade credllors Subscrlptlons Dobts du• to th• CountylArnalDlstrlcUGroup Taxatlon and soclal J•curlty Othèr cr•dltors Accruals & Deffjrr•d In¢ome 57 16 15of18 0910912025, 22.'35 Report Accounts 2023.fllMI.xlsx - ACFL()gBzjxN7pavLfGVAjGuf... https:l/doc-Os4s-apps-viewer.googleusercontent.comlviewerlsecure... Notes to tlie accounts Icf)iit Note 15 15.1 Funds held Endowment and restrlcted funds The charlty held th• followlng funda at th• y•ar end p•rmanent endowment funds IPE)., •xpendable endowment funds (EEI" and r•8trlcted Income funds Includln clal trustA of tho charl Typ• PE, EE orR Fund Nam• Purpo•• and Ra•trlctlon• Moon TnJ$t Fund To b• used for c8mplnglexpedltlon Telated purpo808 15.2 Movements of ma or funds un balan￿4 brought forward un balanc•• carrled forward Incomlng r••ourc•• Outgolng r••ourc Galn• and Trin•f•rn Fund nam Moon Trust Fund 6.827 6,827 Total Funds 6,827 6,827 15.3 Transfers between funds From Fund (Nam• To Fund (Nam• R•••on Amount 16 16of18 0910912025, 22:35 Report Accounts 2O23.fll￿.X1Sx- ACFrOgB4xN7pavLfGVAjGuf... httPS./ldoc-Os4s-apps-view¢r.googleusercontent.comlviewer/s￿Ure... Notes to tlie accounts Icontl Note 16 Transadlons wlth relatsd parties 16.1 R&mun?ratlon and beneflts L•gal •uthorlty (eg order, governlng do¢umentl Amounts pald or bènofft valua Name gf tru8te• or connectsd party 2023 2022 16.2 Loan8 Nam• of tru•t•• or conn•ct•d party Arnount owlng 2023 2022 L•gal authorlty Due to trustee8 and relaled partles Due from trustees and related parfets 16.3 Other Iranu¢tlonlB) wlth tru8t•e8 or relatsd partlo8 Name of th? trustoe or r¢lated R¢latlonshlp to Gharl scrlptlon of thg transactlon 2023 2022 17 17of18 0910912025, 22:35 Report Accounts 2O23.fll￿1.xIsx- AcF￿gBzixN7pavLfGvAJGllf... https:Ildoc-Os4s-apps-viewer.googleusercontent.com/viewerlsecure... Notes to the accouiits Icoiitl Note 17 Additional Disclosures The follovAng arn 8lgnlflcant mattors whlGh aro not cov•red In other notes and need tc be Included to provlde a prop•r und6Mtandlng of th• account•. There are no matter• to bo entered thls sectlon. 18 18of18 0910912025, 22:35 Independent Examlner's Report to the Trustees of Hastlngs Rye & District Scout Council I report on the accounts of the charity for th8 year ended 31 st December 2023. ￿1¢h are set out on pages 5 to 18. Respective responsibilities of trusteos and oxaminor The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not r&quired for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent 8xaminatbon is nèeded. It is my responsibility to: examine the accounts under sadon 145 of the Charitl8s Act., follow the procedures laid down in the general Directions given by the Charity Cornmlssion (under section 14515llb) of the Charities Acll., and State whothar partlcular matters have come to my attentlon. Basls of Independent examinerfs St*6m•nt My 8xamlnation was carrlgd out in accordance with general DirgCtion8 givan by the Chartty Commisslon. An examination includes a revi8w of th8 accounting records k8Pt by the charity and a comparison of the accounts pr8s8nt8d with those records. It also includes consideration of any unusual itams or dlsclosures in the accounts, and seeking explanations from Ihe trustees concernlng any such matters. The procedures undertaken do not provid8 all th8 8vidence that would be required in an audit, and consequently no opinion is given as to whether the pr88ent a "true and fair VI￿ and the report is limited lo thos8 matter5 set out In the ststement below. Independent Examlner's statsment In connection with my examination, no matter has come to my attention: which giv85 m8 reasonable caug8 to belleve that, In any materf81 resp8Ct, the r8quir8ments: to keep accounting racords in accordance with section 130 of the Charitles Act,. and to prepare accounls which accord with the accounting records and comply wlth the accounting r6quir8menls of the Charities Act have not been mèt- or to which. In my oplnlon. attentlon should be drawn In ord8r to 8n8bl8 8 prO￿r understandlng of th8 accounts to be reached. Petsr Watters FCA BFP Galloways Accounting (Bexhlll) Llmlted Chartered Accountants and Registergd Auditors 23 Sl Leonards Road 8exhill-on-Sea East Sussex TN40 1HH Date.. 19