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TYNEMOUTH DISTRICT SCOUT COUNCIL
REGISTERED CHARITY NO. 504767
CHARITY REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
BELL TINDLE WILLIAMSON LLP
CHARTERED ACCOUNTANTS
AND REGISTERED AUDITORS
THE OLD POST OFFICE
63 SAVILLE STREET
NORTH SHIELDS
TYNE & WEAR
NE30 IAY

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
CONTENTS
Pa
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
The trustees present their annual report and fllwicial statetnents of the charity for the year ended 31 March 2024. The
financial statements have been prepared in accordance with the accouniing policies set out in note I to the financial
statements and comply with the chariws constitution, the Charities Act 2011 and Accounting and Reporting by
Charities: Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.
Ob ectives and Aetivities for the Public Benefit
Purposes ondAims
The objectives of the District are as a unit of the National Scout Association.
The Airn of The Scout Association is to promote the development of young people in achieving their ￿11 physical,
intellectual. social and Spiri￿al potentials, as individuals, as responsible citizens and as members of their local,
national and international communities. The objective of the District in achieving the Aim of the Association is by
providing an enjoyable and aitractive scheme of progressive trdining, based on the Scout Promise and Law and guided
by adult leadership.
The District meets the Charity Commission's public benefit criteria under both the advancement of education and the
advancement of citizenship or community developmeni beadings. Scouting is open to all young people between the
ages of 4 and 25 years irrespeciive of class, ethnic origin, nationality (or statelessness) or race, gender. marital or
sexual status, mental or physical ability. political or religious belief.
Ensuring Our Work Delivers Our Aims
We review our aims, objectives and activities each year. This review looks at what we have achieved and the
outcomes of our work in the previous 12 months. The review looks at the success of each key activity and tbe benefits
that they have broughi to those groups of people we are set up to help.
The review also helps us to ensure that our aims. objectives and activities have remained focused on our stated
purposes. We have referred to guidance contained in the Chariws Commission's general guidance on public benefits
when reviewing our aims and objectives and tn planning our future activities. In particular, the t￿SteeS consider how
planned activities will contribute to the aims and objectives they have set.
The Focus of Our Work
The main activities of the District are:
to provide support and advice to Groups. Units and Sections within the District to enable them to give a
balanced programme to their youth members.
to supplement the Groups. programmes with major activities such as Camps. Gang Shows. Competition events
and a swim1￿g Club.
to rnaintain and operate our District activity centre.
to maintain and operate our District HQ.
To increase adult and youth membership within the Groups. Explorer Scout and Network Units.
Contribution made by Volunteer5
The activities refe￿ed to above are managed by over 200 District and Group Volunteers and without whom the
acttvities could not take place.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
Hoiv Our Activities Deliver Public Benefit
Our main activilkes and who we ty to help are described above in our PutPOSe5 and Aims and the Focus of Our Work.
Achievements and Performance
The continued maintenance and upgrading of our District activity centre at Powburn by the Powburn "team"
Increased sectional activities and events.
Increased the number of adult volunleers and Executive Committee members across the District.
Supported Group. District. County. National and International events.
Green project to replace all lighting in District HQ with energy efficient LED lighting and lighting control
system.
Maintenance work to ensure both our HQ and Adventure Centre are compliant with Fire Safety and Utility
regulations.
Continue early years support to groups opening Squirrel Days.
As a District many of our activities are concentrated on the young people. These activities are based primarily at a
Sectional Level (age orientated) and are described in ouiltne below:_
Scouting has been far and wide over the last 12 months with Groups taken part in many nights, away
experiences including various Unit Camps. County Camps and International Camps.
We continue to n￿Intain and support our own AdvelltL￿e Centre at Powburn, Northumberland thereby
providing a PUTpose-built, safety compliant indoor centre. The locality of tbe centre allows a diverse raThge of
indoor and outdoor activities to be enjoyed by all.
Throughout the year a number of our Youth Members bave achieved the highest award available to their
section.
Our Leaders continue lo achieve the required training stsndard of the Wood Badge. This past year we have
had several Leaders complete and be awarded their Wood Badge at Sectional level or Manager Wood Badge.
Traintng does not stop at thal. and ongoing training is required by each leader each year, this may cover
Safeguarding, GDPR, Health and Safety. First Response. Tn￿le￿xecutIV¢ Training or Skills Training.
Throughout the year severdl Long Service Awards have been made to our Leader5 for service of an
exceptional nature.
In this financial period, one of our leaders attained their Gold Duke of Edinburgh Award and King Scout
Award, congraNlations Sean Mulligan, this is a huge achievement.
For more inforniation about the services offered by the charity. please visit the clwitys website at
www.tynemouihscouts.org.uk.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 Tr1ARCH 2024
REPORT OF THE TRUSTEES
Strategies to Aehieve thi5 Year's Objectives
Budgets are sel for all District activities and perfonnance against budget is monitored throughoul the year.
Financial Re￿e￿
The charity reports a deficit for the year of £16,977. Net funds beld by the clwity have reduced to £112.941.
Principal Sources of Funding
Principal sources of funding are derived from the Powburn Adventure Centre and Explorer Scout membership. In
addition to this. the District strives to make activities self-financing where possible.
We thank those members who have given personal donations towards the District operating costs.
Cosi Analysis
previous fmancial years the costs associated with the Powburn Adventure Centre and Explorer Scout
membership fonn the main cosls to the charity.
Investment Powers and Policy
The District does not have sufficient funds to invest in longer-term investments such as stocks and shares. The District
has therefore adopted a low risk strategy to the investment of its fimds. All funds are held in cash using only
mainstream banks or building societies or The Scout Association's Short Tern) Investment Service, with the exception
of the capital element of one endowment fund that is held in M&G Charifimd Unit Trust.
The District Executive, through the Districi Treasurer, regularly monitots the levels of bank balances and the interest
rates received to ensure the District obtains maximum value and income from its banking arrangements. Occasionally
this may involve using an account that requires a period of notice before fi￿dS may be withdrawTr, before doing so the
District Treasurer considers the cash flow requirements. All funds pooled to maximise investment income will
continue to be separately identified in the accounts and the interest generdted will be appropriately apportioned.
Reserves Policy and Going Concérn
The District's policy on reserves is to hold sufftcient resources to conlinue the charitable activities of the District
should income and fundraising activities fall shorL In addition, a certain level of reserves is required simply to finance
and underwrite activities that generate a level of income. The District Executive Commitiee considers that the District
needs reserves of between £25,000 and £30.000 in order to achieve this. The District held unrestricted reserves of
£105,329 at 31 March 2024. There are no fi￿dS that are in deficit.
Risk management
The District Executive Cornmittee has identified the major rksks io which they believe the District is exposed. These
have been reviewed and systems have been established to miligate thetn. The main areas of concern that have been
identified are..
Injury to leader4 The DistricL through the membership fees, contributes to the Scout Association's
helpers, supporters National Accident Insurance Policy. Risk Assessments are undertaken by the activity
and members.
leaders.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
Risk managenient (continued)
Dan￿ge to
The District would request the use of buildings. property and equipment from other
buildingsg property Scoui Groups within the County. Similar reciprocal arrangements exist with these
and equipment.
organisations. The District has Su￿]cIent buildings and contents insurance in place to
miligale against a perTnaneni loss.
Building complianee Ongoing costs associated with ensuring our buildings meet and continue to meet Fire
Safety and Utility regulations.
Reduced
income The District is reliant upon income from fundraising. activities and subscriptions. The
from fundraising.
District does hold a reserve to ensure the continuity of activities should there be a
major reduction in income.
Leadership.
The District is totslly reliant upon volunieers to nm and administer the activities. If
there were a reduction in the number of volunteers to an unacceptable level the District
would request assislance from County and Scout knociation's Regional Development
Service.
Reduetion or loss of The District, with support from the Groups. provides activities for all young people
members.
aged 6 to 24. If there were a reduction in membership in a particular Section or a Group
then the District would consider the amalgamation of Groups. In addition the District
would support the Gmups with reC￿ltment and liaise between other Groups for
activities.
Internal Controls.
The District has in place systems of internal controls that are designed to provide
reasonable assurance against material mismanagement or loss. These include budget
setting and moniioring perfornwice against budgets. two signatories for all payments
and a comprehensive insurance policy to ensure that iThsurable risks are covered. DBS
checks are obtained for all adult volunteers.
Serious Incidents
The ¢ru5tees confirm there were no seriows incidents or Ot1￿ n￿llerS to advise to the Charity Commissioners during
the year.
Plans for Future Periods
During the next year we plan to:
Continue the upgrading of the PovATrurn Activity centre.
Continue the ongoing usage and maintenance of our HQ.
Development and growth of the District Young Leader provision.
Rolling out digital resources
Streamtining of District Meetings
Following National Guidance, and Policy, Organisation & Rules (POR), put in place a District Trustees
comn]ittee to replace our current Executive Committee.
Review and create Sub-committees to manage Dislrici Scouling outside of the new District Committee
reponsibilities.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
Structure Governance and Mana
ement
Organisation of Éhe Charity
The charity was registered on 31st December 1975.
The District's governing documents are those of The Scout Association. They consist of a Royal Charter, which in
turn gives authority to the Bye Laws of the Associaiion and The Policy. Organisaiion and Rules of The Scout
Association.
The District is a Trust established under its rules, which are common to all Scouts.
Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
The District is managed by the District Trustee Board. the members of which are the "charity trustees" of the Scout
District which is an educational charity. As charity lrnstees they are responsible for complying with legislation
applicable to charities. This includes registration, keeping proper accounts and making returns to the Charity
Commission as appropriate.
The District Trustee Board consists of the following members who are the District Charity Tn￿te¢s.
Ex-officio members (District Lead Volunteer, District Youth Lead)
Appointed mernbers
Co-opted members
The District TNstee Board exists to support the Distrllct Lead Volunteer in meeting the responsibilities of the
appointrnent and to provide support for Scout Groups and S¢out Units in the District. These responsibililies are
amplified through a number of rules in chapter 4 of tbe Policy. Organtsation and Rules tbat detail the responsibilities
and rights of the District Executive Con]mittee.
The Trustee Board is appointed al the Annual General Meeting of the District Scout Council. The Executive
Committee are the TnLStees of the charity and take the responsibilities of supporting and managing Scouting with the
following key responsibililies-
Cornply with the Policy, Organisation and Rules of The Scout Association.
Protect and n￿Intain any property and equipment owned by an(Vor used by tbe District.
Manage the Dislrict fllwices.
Provide insurance for people. property, and equipment.
Provide sufficient resources for Scouting to operate.
Promote and support the development of Scouting in the local area.
Manage and implement the Safety Policy locally.
Ensure that a positive image of Scouting exists in the local community.
Appoint and manage the operation of any sub-committees.
Ensure that Young People are meaningfully involved in decision nlaking at all levels within the district.
The opening, closure and amalgamation of Groups. Explorer Scout Units, Scout Network and Scout Active
Support Units in the District as necessary.
Appoint and manag¢ the operation of all Appointments Advisory Committee.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
Structure Governance and Mana
ement
¢ouilhtsed
Trustee Changes
The changes to the board of trustees that took place during the year are noted in the reference and administrative
details of the charity.
Related Portiés
In as far as it is complementary to the charitgs objects, the charity is guided by local policy and partnerships. The
related party transactions thai have taken place during the year are shown in note 10 to the financial statevnents.
Key Management Personnel Remuner4lion
The trustees consider the board of trustees as comprising the key management personnel of the charity in charge of
directing and controlling the clwity and running and operating of the charity on a day to day basis. All t￿￿teeS give
their time freely other than the District Secrefary who is a paid member of staff. Details of tn￿teeS rernuneration and
expenses are shown in note 10 to the fmancial statements.
Referenee and Administrative Information
Charity Name..
Tynemouth District Scout Council
Charity Registralion Number."
504767
OperationalAddress and
District Headquarters."
31- 35 Norfolk Street
North Shields
Tyne and Wear
NE30 IBD
CoAtoetAddress
88 Laburnum Ave
WallseThd
Tyne and Wear
NE28 8HG
Bankers:
Barclays Bank PIC
Leicester
LE87 2BB
Independent Examiner..
E. J. Hartshorne-Ferguson BA FCA
Bell Tindle Williamson LLP
The Old Post Office, 63 Saville Street
North Shields
NE30 IAY
Solicitors."
Oweil Richmonds IAW Firni Ltmited
51152 Howard Street
North Shields
NE30 IAP

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
Reference and Administrative Information
coniintsed
Trus¢ees.'
The Trustees who served during the year were as follows:
Mr Phillip Rowell
Mr David Liiilefield
Mrs Elizabeth Hay
Mrs Heather Henderson
Mrs Nonna Pigeon
Mr Joseph Harvey
Mrs Michelle Barber
Mrs Christina Ponting
Mr David Baldwin
Mr Jason Vasey
Mr Andrew Gray
Mrs Sarah Douglas
Mr Sean Mulligan
Miss Grace Smiih
Mr Jamie Pearson
District Commissioner
Dislrict Chair
Dislrici Deputy Chair
Districi Secretary
Dislrici Treasurer
Distnei Scoui Network Commtssioner
Dislrici Deputy Commissioner
(Appointed 19th September 2023)
(Appointed 19th Sepiember 2023)
(Resigned 28th September 2023)
Districl Youih Commissioner (Resigned 18ih January 2024)
Dislricl Youih Commi55ioner (Appointed 20¢h January 2024)
* Elizabeth Hay ha3 carried out the Chair role in l)avtd Liitlefields absence during th￿perIod.
Trustees, Res
onsibilities in Relation to the Finallcial Statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with
applicable law and UnAted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice)
The law applicable to charities in England and Wales requires the charity trnstees to prepare fmancial statements for
each year which give a lrne and fair view of the state of affairs of the charity and of the incotning resources and
application of resources, of the charity for that period.
In preparing the financial statements, the trustees are required to:
select suitable accounting policÈes and then apply them consistently,
observe the methods and principles in the Charities SORTr.
make judgments and estimales that are reasonable and prudent.
state whether applicable accounting standards have been followed. subject to any ll￿terIal departures that must
be disclosed and explained in the flluncial statements;
prepare tbe financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees responsible for keeping proper accounting records that disclose with reasonable accuracy at any time
the financial position of the charity and io enable them to ensure that the fmancial statements comply with the
Charities Act 2011, the applicable Clwities (Accounts and Reports) Regulations. and the provisions of the
Constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable Steps for the
prevention and detection of fraud and other irregularities.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
REPORT OF THE TRUSTEES
Trustees, Res
onsibililies in Relation to the Financial Statements
continued
The trustees are responsible for the maintenance and integrity of the charity and fmancial inforniation included on the
charitys website in accordance with legislalion in the United Kingdom governing the preparation and dissemination of
fllwi¢ial statements.
Statement as to Disclosllre to our Inde
endent Examiner
In so far as the trustees are aware at the iitne of approving our t￿Stees, annual reporL'
there is no relevant inforn]ation, being infonnation needed by the independent examiner in connection with
preparing their report. of which the charitys independent examiner is unaware. and
the tnjslees, havtng made enquiries of fellow trustees that they ought to have individually taken, have each
taken all the steps that helshe is obliged to make as a tTh￿tee in order to make themselves aware of any relevant
inforniation and to estsblish thai the charitys independent examiner is aware of that inforniation.
Approval
This report was approved by the Board of Trustees on 22nd July 2024 and signed on its behalf by..
MR D. LITTLEFIELD
Chaimthn

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the fllwicial statements of the ¢lwity for the year ended 31 March 2024.
Respective Responsibilities of Trustees and Exydminer
The charity's trustees are responsible for the preparation of the fmancial statements. The charity's trustees consider
that an audit is not required for this year under section 144 (2) of the Charilies Act 2011 (the 2011 Act) and that an
independent examination is needed.
It is my iesponsibility to-
examine the flllancial staternents under section 145 of the 2011 Act.
follow the procedures laid down in the general directions given by the Clwity Commission under section
145(5)(b) of tbe 2011 Acl. and
state whether particular rnatters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the general directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the fllwicial
statements presented with those records. It also includes consideratioll of any unusual items or disclosures in the
financial statements, and the seeking of explanations from the In￿teeS concerning any such matters. The procedures
undertaken do noi provide all tbe evidence that would be required in an audit, and consequently, no opinion is given
as lo whether the f￿anCIal statements present a 'true and fair view. and the report is limited to those matt¢rs set out
in the statement below.
Kndependent Examiner's Statement
In connection with my examinatiofy no matter has Come to my attention:
which gives me reasonable cause to believe that, in any material respect. the requirements..
(a) to keep accounting records in accordance with section 130 of the 2011 Act" and
to prepare fll￿ncIal statements Nvhich accord with the accounting records and comply with the
accounting requirements of the 2011 Act have not been meL or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
staternents to be reached.
O))
Bell Tindle Williamson LLP
Chartered Accountants
and Registered Auditors
The Old Post O￿lCe
63 Saville Street
North Shields
Tyne and Wear
NE30 IAY
E. J. Hartshorne-Ferguson BA FCA
Independent Examiner
22nd July 2024

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR EIIDED 31 ￿lARCH 2024
STATE￿IEL￿T OF FINANCIAL ACTIVITIES
INCORPORATING IINCONIE ILND EXPENDITLRE ACCOUNT
Lnrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Note
INCOME
Donations and Legacies
,341
1.341
1,257
Income from Charitable Activities:
Mcmbership Subs¢riplions
Charitsble Operations
1.634
54.074
1,634
54,074
46
38,350
Income from Other Trading Actlvltles:
Operations for Gcncrating Funds
8.376
8,376
10,968
Investment In¢ome
1.034
209
1,243
778
TOTAL INCOMING RESOURCES
66.459
209
66,668
51,399
EXPENDITURE
Costs of Raising Funds:
Trading Activities
2.196
2,196
2.245
Expenditure on Charitable Activities:
Charitabl¢ Op¢iations
81.392
81.392
59,266
TOTAL RESOURCES EXPENDED
83,588
83,588
61,511
LYET INCOME / (EXPENDITURE)
BEFORE IP4VESTMENT
GAINS I {LOSSES)
(17.129)
(16,920)
(10,112)
Net gains l (losses) on tnvestments
(57)
(57)
(204)
NET MOVEMENT IIY FUNDS
(17.129)
209
(57)
(16,977)
(10,316)
RECONCILIATION OF FUNDS
Total Funds Brought Forward
122.458
4.331
3,129
129,918
140.234
TOTAL FUNDS
CARRIED FORWARD
18
105,329
4.540
3,072
112,941
129,918
Th¢ Statement of Financial Activities includes all gains and lossas in the year and therefore
a ststem¢nt of iotal recognised gains and losses has not bccn prcparcd.
All incoming resources and resource5 cxpcnded dcrivc from continuing activiiies.

TYNEMOUTH DISTRICT SCOUT COUNCIL
BALANCE SHEET AS AT 31 MARCH 2024
Note
2024
2023
FIXED ASSETS
Tangible Assets
Investments
li
12
43.457
3,072
47,155
3,129
TOTAL FIXED ASSETS
46,529
50,284
CURRENT ASSETS
Stock
Debtors
Short Terni Investments
Cash at Bank and in Hand
13
14
15
16
3,600
1,187
31,031
35.171
3,254
1,699
30,370
50.273
TOTAL CURRENT ASSETS
70.989
85,596
CREDITORS - ￿mouNTs FALLING
DUE WITHIN OLNE YEAR
17
4,577
5.962
NET CURRENT ASSETS
66,412
79,634
TOTAL ASSETS LESS CURRENT
LIABILITIES
112,941
129,918
FUNDS OF THE CHARITY
Unrestricted Funds
Restricted Funds
Endowrnent Funds
18
18
18
105,329
4,540
3.072
122,458
4,331
3.129
TOTAL CHARITY FUNDS
112,941
129,918
The f￿￿ncial statements were approved by the Trustees on 22nd July 2024 and ale signed on their behalf by:
MR D. LITtLEFIELD
Chairnian
MRS N. PIGEON
Treasurer

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES
a) Basis of Pre
aration
The financial statements have been prepared under tbe historical cost convention with items re¢ognised at
cost or transaction value unless otherwise slated in the relevant notes to the fmancial statemenls. The
financial statemenis have been prepared in accordance with the second edilion of the Charities Statemeni of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as def￿ed by FRS 102.
aration of the Financial Statements on a Goin
Concern Basis
The trustees consider that there are no material uncertainties about the Cllaritys ability to continue as a
going concern. There are no significant judgements or key sources of estimation uncertainty that affect the
flllancial statements.
e) Cash Flow Statement
The trustees have tsken advantage of the exemption from including a cash flow statement in the fll]ancial
ststernents on the grounds that the charity is small.
d} Income
All income is recognised once the charity has entitlement to the income. it is probable that the income will
be received and the amount of income receivable can be measured reliably.
Donations and grants are recognised when the charity has been notified in writing of both the
amount and the settlement date. In the event that a donation is subjecl to conditions that require a
level of performance before the charity is entided to the funds, the iDcome is deferred and not
recognised until either those conditions are fully meL or the fulfilment of those conditions is wholly
within control of the charity and it is probable that those conditions wkll be fulfilled in the reporting
period.
Membership subscriptions collected on behalf of other parts of the Scout Movement are recogni5ed
net of any amount paid out. This is because these subscriptions are in effect held as agents before
being paid out.
Incoming resources from charitable activities are accounted for when receivable.
Income from trading activities is recognised when goo(ts are sold or facilities have been provided.
Interest on fijnds held on deposit is included when receivable and the amount can be measured
reliably by the charity. this is norn￿llY upon notification of the interest paid or payable by the
bank. Dividends are reCO￿lSed once the dividend has been declared and notification has been
received of the dividend due.

TYI¥IEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES fconlinued)
enditure and Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party.
it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings:
Costs of raising funds comprise of the costs of commercial trading.
Expenditure on charitable activities includes the costs of perfomiances. events and other activities
undertaken to fither the purposes of the charity and their associated support costs.
[￿eCOVerable VAT is charged as a cost against the activity for which the expenditure was incurred.
or¢ Costs
Support costs are those fiinctions that assist in the work of the charity but do not directly undertake
charitable aciivities. Support costs include office costs, fmance and governance costs which support the
charity's activities. These costs have been included within expenditure on charitable activities.
g) Fund Accountin
Unrestricted funds comprise those funds which the ttustees are free to use for any purpose in furtherance of
the charitable objects.
Endowment fijnds are investment funds in which withdrawals from the invested capttal are used for
specified purposes.
Restricted fimds comprise donations which the donor has specified are to be solely used for particular areas
of the charitys work or for special projects being undertaken by the ¢knty
ible Fixed Assets
Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives
on a straight line basis as follows-
Asset Category
Annual Rate
Freehold Property
Equipment
i) Fixed Asset Investments
Investments are a forni of basic financial instrument and are initially recognised at their transaction value
and subsequently measured at their fair value as at the balance sheet date using the closing quoted market
price. The statement of fllMncial activities includes the net gains and losses arising on revaluation
throughout the year.

TYNEMOUTH DISTRICT scour COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES l¢omiAued)
j) Stock
Stock is included at the lower of cost and nel realisable vaIue.
k) Debtors
Prepayments are valued at the amount prepaid net of any trade discounts due. Accrned income is recognised
at the settlement amount due after any trade discount offered.
l) Short Term Investments
Short tem investmenls comprise of a 7 day notice deposit bank account and a tenn deposit with a short
maturity of 24 months from the date of acquisition.
m) Cash at Bank and in Hand
Cash at bank and in hand comprises petty cash balances held by Tynemouth Explorer Scouts. a building
society account and several bank accounts.
n) Creditors
Creditors are recognised where the charity has a present obligation as a result of a past event that will
probably result in the transfer of funds to a third parry and the amount due to settle the obligation can be
measured or estimated reliably. Creditors are nonnally recognised at their settlement amount after allowing
for any trdde discounts due.
o) Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instrnments.
Basic financial tnstnllnents are initially recognised at Irdnsaction value and subsequently rnea5ured at their
settlemeni date, with the exceplion of fixed asset investments which a￿ subsequently measured al their fair
value as at the balance sheet date using the closing quoted market price.
DONATIONS AND LEGACIES
TOTAL
2024
TOTAL
2023
Unrestricted
Restricted
General Donations
1,341
1,341
1,257
1.341
1.341
1,257

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
MEMBERSHIP SUBSCRIPTIONS
TOT AL
2024
TOTAL
2023
Mernbership Subscriptions
Less: Membership Subscriptions Paid on District
35,802
(34,168}
34,965
(34,919)
1,634
46
INCOME FROM CHARITABLE OPERATIONS
TOTAL
2024
TOTAL
2023
Ullre$tricted
Restricted
Powburn Centre
Joint SwiM￿g Club and Gala
Cub Camp and Activities
Explorer Scouls
Explorer S¢outs DOE
Beaver Activities
Squirrel Activities
Drop in Coffee Mornings
Gang Show
SAS Activities
22.402
4.002
276
26.680
149
199
48
146
22.402
4,002
276
26,680
149
199
48
146
13.048
5.159
385
18,825
95
48
98
692
172
l72
54.074
54,074
38,350
OPEIL4TIONS FOR GENERATIISG FUliDS
TOTAL
2024
TOTAL
2023
Unrestricted
Restrieted
Badge and Neckerchielsales
Other Fundraising Activities
District BBQ
2,094
5,971
311
2,094
5,971
311
2,206
8,762
8,376
8,376
10,968
INVESTMENT INCOME
TOTAL
2024
TOTAL
2023
Unrestricted
Restricted
Interesl Earned
Dividends Receivable
1.034
28
181
1,062
602
176
1,034
209
1,243
778

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
TRADING ACTIVITIES
TOTAL
2024
TOTAL
2023
Unrestricted
Restricted
Licences
Badges and NeckerchÈefs
District BBQ
404
1,841
1,910
286
1,910
286
2,196
2,196
2,245
CHARITABLE OPERATIOLYS
TOTAL
2024
TOTAL
2023
L'nre5tricted
Restrieted
Poth>urn Centre
Joint Swimming Club and Gala
Cub Camp and Activities
Exploier Scouts
Explorer Scouts DOE
Beaver Activities
Squirrel Activities
Gang Show
District Celebration
Charitable Donations
Santa's Sleigh Repairs
New Adventure Fund
Development of Scouting
SAS Activities
General Expenses
Postage and Stationery
Quiz Night
Centre Running Cosls
Drop in Coffee Mornings
AGM
Secretary Salary
se¢￿tary Expenses
Independent Exan]ination
Depr¢¢ialion
23,990
3.682
351
29,873
23,990
3.682
351
29,873
16,351
3.824
431
15,745
616
359
115
925
359
115
925
216
510
756
1,347
122
150
458
1,172
1,172
150
150
675
507
675
507
243
39
43
7,406
7,301
31
94
6,502
23
1,944
3.698
7,301
31
94
6,502
23
1,944
3,698
110
4.862
200
1,944
3,890
81,392
81,392
59,266

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
NET INCOME FOR THE YEAR
TOTAL
2024
TOTAL
2023
This is stated after charging:
Independent exarninels fees
Depreciation
1,944
3.698
1,944
3,890
10. AYL ALYSIS OF STAFF COSTS TRUSTEE REMULIERATION AND EXPENSES AND THE COST OF
KEY MANAGEMEL¥T PERSONNEL
The charity had no paid employees during the current or previous f￿￿]cial year other than the district secretary.
The charity considers its key management persomiel comprises the In￿tees. Other than the district secretary,
who received a salary of £6,502 (2023: £4,862) and was reimbursed £23 for expenses {2023: £200), charity
trustees were not paid or received any other benefits fronl employment with the charity in the year (2023: £Nil)
neither were they reimbursed expenses during the year {2023: £Nil). No charity trustee received payinent for
professional or other services supplied to the charity (2023: £Nil).
11. TANGIBLE FIXED ASSETS
Freehold
Pro
er
ui
Total
COST
At I st April 2023
Additions
69,555
14.038
83.593
At 3 1st March 2024
69.555
14.038
83,593
DEPRECIATION
At 1st April 2023
Charge for year
27,820
2,782
8,618
916
36,438
3,698
At 3 1st March 2024
30,602
9,534
40,136
NET BOOK VALUE
At 31st March 2024
38,953
4,504
43,457
At 31st March 2023
41,735
5,420
47,155

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
12. FIXED ASSET INI VESTMENTS
Listed
Securities
VALUATION
Market Value at 1st April 2023
3,129
Net Gainl(Loss) of Investments
(57)
Market Value at 3 1st March 2024
3,072
The investments listed on a recognised stock exchange are 21 l units of M&G Charifund Unit Trnsts.
Dividends received from this investment are shown in note 6 to the financial statements.
13. STOCK
2024
2023
Stock of Badges and Neckerchiefs
3,600
3,254
14. DEBTORS
2024
2023
Prepayments and Accrued Income
1,187
1,699
IS. SHORT TE￿TrI INVESTMENTS
2024
2023
Virgin Money Deposit
31,031
30,370
16. CASH AT BANK èiND IN HAND
2024
2023
Bank Balances
Building Society Balances
Cash in Hand
33,005
2,166
48,123
2,138
12
35.171
50.273

TYNEMOUTH DISTRICT Scotrr COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
17. CREDITORS
2024
2023
Amounts falling due within one year:
Accruals and Deferred Income
4.577
5,962
4,577
5,962
18. STATEMENT OF FUNDS
Transfer
Between
Funds
At
01.04.23
Incomin
Resources
Resources
ended
At
31.03.24
Unrestrieted Funds
General
120.373
66.459
(83,438)
103,394
Desi
nated
Activity Equipment Fund
Adventure Fund
Hardship Fund
205
880
1.000
205
730
1,000
(150)
122,458
66,459
{83,588
105,329
Restricted Funds
Tom Scott Mernorial Fund
Stockdale Award Fund
Developmeni Fund
2.138
941
1.252
28
181
2,166
1,122
1,252
4.331
209
4,540
At
01.04.23
Incomin
Resources
Resources
ended
Gain51
Losses
At
31.03.24
Elldowment Funds
Stockdale Award Fund
3.129
(57)
3,072
3,129
(57
3,072
Unrestricted Funds - General
These ￿ndS can be used in anyway by the trustees in accordance with the objectives of the charity.
Unrestricted Funds- Designated
The following funds have been reserved for future planned activity:
Activity Equipmeni Fund
The purpose of which is to fllwice equipment purchases for Scouting activities.

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENrs
18. STATEMELYT OF FUNDS (¢ohiin4ed)
Unrestrieted Funds- Designated (conlinued)
Adventure Fund
The purpose of which is to support Groups and Scouts requiring fmancial assistance to enable them to
undertake specific activities and events.
Hardship Fund
The purpose of which is to enable small grants to be awarded to those Cubs and Scouts in need of
funding assistance.
Restricted Funds
These represent funds received which are restricted for a spe¢ifi¢ pury)ose. Amounts are released from
these funds when the expenditure to which they relate is incurred by the charity. The restricted funds
are sumn]arised as follows:
Tom Scott Memorial Fund
This fund was created when the 15th Tynemouth HQ was burnt down in the 1990's. The Treasurei at
the time was Tom Scott who secured a large insurance payout of which £35,000 was gifted to the
District and invested for future refurbishment costs. The interest generated from the tnvestment has
been allocated as a restricted fund. The purpose of this fund is to provide assistance towards the cost
of attendance at international scouting events and to fund emerg¢n¢y repairs to headquarters. whilst
maintaining the capital balance if possible.
Stockdale Award Fund
The purpose of this fijnd is to provide an annual prize for all youth sections from the income of the
fund.
Development Fund
The pU￿oSe of this fund is to develop scouting within the District.
EndoTrvment Funds
These are investment funds in which withdrawals from tbe invested capital are used for specified
purposes. The endowment fi￿dS are summth as follows:
Stockdale Award Fund
The purpose of this fund is to provide an annual prize for all youth sections frorn the income of the
fund.
19. ANALYSIS OF NET ASSETS
Unrestricted
Fullds
Restricted
Funds
Endowment
Funds
TOTAL
Fixed Assets
Current Assets
Current Liabilities
43,457
66,449
(4.577)
3.072
46.529
70,989
(4.577)
4,540
Net Assets at 31 March 2024
105,329
4,540
3,072
112,941

TYNEMOUTH DISTRICT SCOUT COUNCIL
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
19. ANALYSIS OF NET ASSETS - PREVIOUS YEAR
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
TOTAL
FiKed Assets
Current Assets
Current Liabilities
47.155
81.265
{5.962)
3,129
50,284
85,596
{5,962)
4,331
Net Assets at 31 March 2023
122.458
4,331
3.129
129,918