## **Annual Report 2022 - 2023** 


Charity Number: 505004 Hereford and Worcester Scout County 



**Hereford & Worcester Scout County** 

## **Contents of the Financial Statements for the Year Ended 31st March 2023** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  24|
|**Independent Examiner's Report**|25|
|**Statement of Financial Activities**|26|
|**Balance Sheet**|27|
|**Notes to the Financial Statements**|28 to  37|





## **Welcome from Harry!** 


**I am thrilled to begin this report by expressing our collective awe and admiration for the remarkable resurgence of Scouting in our county. It is with great pride and joy that we share with you the outstanding accomplishments of our young people and the invaluable contributions they have made to our community.** 

**Over the past year, Scouting has been in full swing, and the enthusiasm displayed by our youth has been nothing short of extraordinary. Their dedication, resilience, and commitment to making a positive impact in our society have been truly inspiring. From supporting significant national events such as Jubilees, the late Queen’s funeral, to the coronation of our new King, our Scouts have showcased their unwavering commitment to service and community.** 

**We have had the privilege of witnessing incredible youth forums, where young minds have come together to share their ideas, perspectives, and dreams for our county. The level of creativity, passion, and maturity demonstrated by our Scouts is a testament to their limitless potential and the bright future they will help shape over the next few years.** 

**Through their participation in Scouting activities and programs, our youth have not only developed essential life skills but have also become compassionate, responsible, and empowered individuals. They are our community’s future leaders, and it is a privilege to witness their growth and journey towards becoming the change-makers our county needs.** 

**None of this would be possible without the dedicated and passionate volunteers who tirelessly support our Scouts. Their unwavering commitment, guidance, and mentorship have been instrumental in empowering our young people and helping them discover their true potential.** 

**As we reflect on the achievements of the past year, let us celebrate the amazing youth we have in our midst. Their energy, enthusiasm, and drive continue to inspire us all and remind us of the limitless possibilities that lie ahead. Together, let us nurture and support these exceptional individuals, as they shape our county and contribute to a brighter future for all.** 

## **An Introduction from the Chair** 

I am delighted to share with you all the incredible journey we have embarked upon together over the past year. As Chair of Trustees, I am immensely proud of the extraordinary efforts and achievements of our Scouts, volunteers, and supporters. 

We have been buzzing with activity, from the highly successful Shirehike, expedition to Norway and to the extensive preparations for an exciting year of camps. Our dedicated volunteers have poured their hearts and souls into ensuring that every event is a memorable and enriching experience for our Scouts. I would like to extend my heartfelt gratitude to each and every one of them for their unwavering dedication and boundless enthusiasm. 

Shirehike was a resounding success, bringing together Scouts from across our beautiful County for a truly unforgettable adventure. The spirit of camaraderie and teamwork displayed during the event was awe-inspiring, and it is a testament to the strong community we have built within Scouts Hereford and Worcester. 

Looking ahead, we are eagerly preparing for a calendar packed with thrilling camps, including the highly anticipated Jamboree, Shirejam, and a range of District camps. These events will provide our Scouts with opportunities for personal growth, new friendships, and unforgettable memories. None of this would be possible without the tremendous support of our dedicated volunteers, who consistently go above and beyond to ensure our Scouts have the best experiences possible. 

To our incredible volunteers, I want to express my deepest appreciation for your invaluable contributions. Your passion, commitment, and tireless efforts are what make Scouts Hereford and Worcester the vibrant and flourishing community it is today. Your selfless dedication is an inspiration to us all, and I cannot thank you enough for the impact you have on the lives of our young people. 

As we continue on this exciting journey, let us celebrate the achievements of our Scouts, the commitment of our volunteers, and the unwavering support of our wider community. Together, we will create memories, forge lifelong friendships, and empower the next generation of leaders. 

Thank you once again for your incredible efforts, and I look forward to an unforgettable year of growth, adventure, and camaraderie. 

**Thank you for your continued support and belief in the power of Scouting. Harry Bantham-Jones County Youth Commissioner** 



## **Community Impact** 

## **Scouting by the County Commissioner** 

The Scout County’s development plan is aligned directly with The Scout Association’s vision that by 2025 we will have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme. As a County we will support this wider vision: 

Since the launch of our social action campaign, A Million Hands, in 2015, over 250,000 young people have had the opportunity to take part in high quality social action on four big issues of our time. The campaign won ‘Cross-Sector Partnership of the Year’ at the Charity Times Awards in 2016. 

By 2025:: 

- at least 547,000 young people will be making a positive impact in their community each year 

## **Growth** 

We will be growing, be more inclusive, and be shaped by young people, making a bigger impact in our communities. 

As a movement, we have grown for the last 13 years. We want to continue that positive trend, bringing skills for life to more young people across the UK. 

By 2025, in the UK we will have: 

- 50,000 more young people aged 6-18 in Scouts 

- 10,000 more frontline adult volunteers (Section Leaders and Assistant Section Leaders) 

- 5,000 more Young Leaders 

## **Inclusivity** 

Scouts is open to all. We now have over 102,000 girls and have started 834 sections in areas of deprivation since 2013. We believe it’s a priority to reflect the diversity of the communities we are in. 

- 50% of young people will be achieving the top awards 

As a result of supporting the UK Visions the County as a result will: 

- Continue to grow groups and build upon the Districts growth and development 

- Continue to improve Scouting provision in highly deprived areas of the County with support of the Regional Development Service 

- Work on increased ethnic membership to fully reflect local communities. 

- Appoint Deputy County Youth Commissioner to improve our focus on Youth Shaped Scouting throughout the County. 

- Build the County activity provision and support leaders in building their programmes 

- Make sure we have an effective Young Leaders Leader in each District and build upon our County Young Leaders camps (which includes training). 

## By 2025: 

   - Review the support towards top awards and the pathways to them 

- we will have started Scouts in 500 more UK areas of deprivation reaching young people who could benefit the most 

- our adult volunteers will reflect the demographics of our society 

## **Youth Shaped** 

Over the last four years, there has been a growing momentum to ensure young people are shaping their experiences and taking on leadership roles at Scouts. We want to continue to build on this. 

- Maintain a great level of young people on the County Executive and focus on all Districts achieving similar. 

- Focus on supporting the Explorer age ranges to build on retention 

- Ensure Youth Forums are happening in every District and as appropriate at County level. 

- Build adult training to reflect the needs of our members with more programme focus 

By 2025: 

- 547,000 young people will be shaping their experiences at Scouts 

- 40% of young people will be achieving the top awards 

- Build adult training to reflect the needs of our members with more programme focus 

- Build support for an increased international programme 

- Aim to increase awareness of and promotion of, all the community activities undertaken throughout the year. 

There are a number of challenges to overcome to make these aims a reality; the key one of which is finding and recruiting the right adult volunteers. 

- Build support for an increased international programme 

- Aim to increase awareness of and promotion of, all the community activities undertaken throughout the year. 

## **Supporting the Strategy** 

**To support the UK strategy the County has prepared and is implementing an orbit plan, detailed on the next page. Which sets out targets and priorities.** 



## **Census & Membership** 

In 2023, the number of young people (including Squirrels) in different Districts showed varying levels of growth. Avon Vale experienced an increase from 362 to 385, indicating a growth of 23 individuals. Conversely, Bromsgrove witnessed a decline from 770 to 712, resulting in a decrease of 58 young people. Redditch, on the other hand, saw a positive change with an increase from 371 to 417, indicating a growth of 46 individuals. Similarly, Ross On Wye experienced a rise from 124 to 136, reflecting a growth of 12 young people. South Marches witnessed a more substantial increase from 658 to 725, resulting in a growth of 67 individuals. The Malverns, however, saw a decrease from 642 to 588, indicating a decline of 54 young people. The Shire witnessed an increase from 68 to 86, reflecting a growth of 18 individuals. Worcester experienced significant growth, with an increase from 1059 to 1213, indicating a growth of 154 young people. Finally, Wyre Forest witnessed a substantial increase from 920 to 1095, reflecting a growth of 175 individuals. Overall, the total number of young people across all regions increased from 4974 to 5357, with a total growth of 383 individuals. 

Dreys/Squirrels: There are 12 sections with 168 young people, averaging 14 people per section. 

Colonies/Beavers: There are 85 sections with 1,314 young people, averaging 15 people per section. 

Packs/Cubs: There are 97 sections with 1,735 young people, averaging 18 people per section. 

Troops/Scouts: There are 92 sections with 1,611 young people, averaging 18 people per section. 

“Group Sections/Young People”: There are 286 sections with 4,828 young people, averaging 17 people per section. 

Units #/Explorers: There are 33 sections with 529 young people, averaging 16 people per section. 

Network: There are 6 sections with 39 young people, averaging 6 people per 


*Numbers of Young People highlighted when the average is 12 or fewer per section 



Congratulations to all our members listed here. All of whom fully deserve the recongnition they have recieved. 

## Name 

## Award 

Chris Stacey Commissioners Commendation Karen Whiting Commissioners Commendation Joe Angel Chief Scout’s Commendation for Good Service Jay Ashcroft Chief Scout’s Commendation for Good Service Amanda Ashton Chief Scout’s Commendation for Good Service Gail Bishop Chief Scout’s Commendation for Good Service Aaron Bourne Chief Scout’s Commendation for Good Service Vicky Burrows Chief Scout’s Commendation for Good Service Phil Capewell Chief Scout’s Commendation for Good Service Anna Carpenter Chief Scout’s Commendation for Good Service Ali Chapman Chief Scout’s Commendation for Good Service Iain Dawson Chief Scout’s Commendation for Good Service Chloe Field Chief Scout’s Commendation for Good Service Tasha George Chief Scout’s Commendation for Good Service Samantha Green Chief Scout’s Commendation for Good Service Richard Green Chief Scout’s Commendation for Good Service Liam Green Chief Scout’s Commendation for Good Service Daniel Hollamby Chief Scout’s Commendation for Good Service Hannah Hopkins Chief Scout’s Commendation for Good Service Sharon Hudson Chief Scout’s Commendation for Good Service Sonia Ineson Chief Scout’s Commendation for Good Service Ben Johnstone Chief Scout’s Commendation for Good Service Adele Jolley Chief Scout’s Commendation for Good Service Kirsten Littley Chief Scout’s Commendation for Good Service Heather Mace Chief Scout’s Commendation for Good Service Karen Maiden Chief Scout’s Commendation for Good Service Kelly Mayall Chief Scout’s Commendation for Good Service Sue Page Chief Scout’s Commendation for Good Service Pete Pearson Chief Scout’s Commendation for Good Service Stewart Philpotts Chief Scout’s Commendation for Good Service Gareth Powell Chief Scout’s Commendation for Good Service Rob Pugh Chief Scout’s Commendation for Good Service Sarah Recker Chief Scout’s Commendation for Good Service Toby Rhodes Chief Scout’s Commendation for Good Service Paul Richardson Chief Scout’s Commendation for Good Service Philip Sheldon Chief Scout’s Commendation for Good Service Adeline Sims Chief Scout’s Commendation for Good Service Emilia Sinden Chief Scout’s Commendation for Good Service Owen Southan Chief Scout’s Commendation for Good Service Meg Stanley Chief Scout’s Commendation for Good Service 

## **Adult Awards** 

Roland Twelftree Chief Scout’s Commendation for Good Service Dylan Weston Chief Scout’s Commendation for Good Service Michael Wood Chief Scout’s Commendation for Good Service Elizabeth Ashcroft Award for Merit Graeme Barclay Award for Merit Jeremy Baxter Award for Merit Rebecca Baxter Award for Merit Richard Burton Award for Merit Christopher Day Award for Merit Deborah Graham Award for Merit Mark Graham Award for Merit Robin Gray Award for Merit Allison Haines Award for Merit Debbie Harrisson Award for Merit Mark Hawkins Award for Merit Ben Haynes Award for Merit Kim Hitchings Award for Merit Karen Hobson Award for Merit Valerie Holland Award for Merit Dale Humphries Award for Merit Sats Jefferies Award for Merit Andrew Lee Award for Merit Sarah Little Award for Merit Andrew Massey Award for Merit Elizabeth McGain Award for Merit Angela Oleksy Award for Merit Allan Page Award for Merit Ben Pedley Award for Merit Jenni Rastall Award for Merit Pete Reeve Award for Merit Nicki Richardson-Jack Award for Merit Ashleigh Simester Award for Merit Sarah Soames Award for Merit Mark Soames Award for Merit Paul Stanley Award for Merit Paul Thornley Award for Merit Lauren Wheeldon Award for Merit Marilyn Wood Award for Merit Peter Dodman Bar to the Award for Merit Alan Lane Bar to the Silver Acorn Simon Sharpe Silver Acorn Nigel Spencer Silver Acorn David Owen Silver Wolf 




## **The Money** 

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## _**Financial Review:**_ 

_**The Charity’s principal income sources are members subscriptions, events and campsite fees.**_ 

_**Although membership and subscriptions in 2022 had declined after the Covid-19 pandemic, the return to a full programme of major events and full operation of Kinver campsite has increased overall income to £297,174 from £158,234 last year.**_ 

_**Overall expenditure increased to £325,773 from £166,435 last year.**_ 

_**Please see the separate Financial Statements for the year ending 31st March 2023 for further details.**_ 

## _**Reserves Policy:**_ 

_**The Charity’s policy is to have sufficient resources to continue its charitable activities should income and fundraising fall short. The trustees consider that this should be equivalent to 12 months of running costs - £205,680 in 2022-23**_ 

_**As at 31st March 2023, the charity held £159,079 . Whilst this is less than the reserves policy requires, this is because of strengthening reserves policy from the former 6-12 months of running costs. It is the trustees aim to fully meet the reserves policy over the next two years.**_ 

## _**Investment Policy**_ 

## _**Investment Policy:**_ 

_**It is the policy of the Trustees to invest reserves in interest bearing bank accounts and in low risk charity investment bonds.**_ 

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## **Our People** 













Simplifying Roles and Structures is a crucial step towards clarity and efficiency within our organisation. By aligning with Charity Commission structures, we will transition to calling our committee the Board of Trustees, with individual members referred to as Trustees. While most executive roles will remain the same, such as Chair and Treasurer, we will streamline the governance focus of the Board, allowing operational teams to handle tasks like fundraising. To improve understanding and attract new volunteers, we will update role titles to accurately reflect the associated responsibilities, addressing the confusion identified through external research. 

In order to foster More Engaging Learning for our Trustees, we are implementing accessible and personalised learning pathways. Trustees will have easy access to required modules and will receive specific learning opportunities tailored to their role. We aim to make learning more accessible and relevant, acknowledging that our current training matrix is outdated after 20 years. 

The introduction of New Digital Tools and Support will enhance the overall experience for our Trustees. By accessing Welcome, Membership, and Learning systems through a single log-in on scouts.org.uk, our volunteers will enjoy seamless access across multiple devices. These tools have been extensively tested by our own volunteers to ensure user-friendliness and reliability. 

Through these initiatives, we are committed to strengthening our organisation by simplifying roles and structures, providing engaging learning opportunities, and leveraging digital tools for support. These improvements will enhance the efficiency, effectiveness, and overall experience of our dedicated Trustees and volunteers, enabling us to continue positively impacting the lives of young people in our community. 




## **Trustee Support** 

By working together, and following our Scouts values, we’ll make sure everyone has a positive, safe and rewarding experience. 

## The Scout County provides: 

- Volunteering development for county teams including District Commissioners. 

## **Young Leaders** 

The Young Leaders’ Scheme is a programme of 10 training modules and four missions (projects) designed to help and support those aged between 14 to 18 who work with a section (Beaver Scouts, Cub Scouts and Scouts) as a Young Leader. It gives Young Leaders the skills and knowledge to act as part of the section leadership team, and covers subjects such as a balanced, quality programme, Child Protection, First Aid and leadership skills. 

- Adventurous activity assessors and events which are better delivered at scale. 

- Operational support throughout the County. 

We have been briefing changes for the upcoming transformation changes to ensure that alongside each District Commissioner, together form the County Leadership Team. 

## • Leadership Team 

- Volunteering Development Team 

Completion of the Young Leaders’ Scheme modules are based on attendance. The Missions are where this learning can be put into practice (a similar concept to validation in the Adult Training Scheme). 

The Young Leaders’ Scheme is designed to help Young Leaders to develop the knowledge, skills and understanding needed in their current role, which can be built on if they decide to take out an adult appointment. 

- Programme Team 

- Support Team 


Our county is incredibly fortunate to have a remarkable group of young leaders who are truly the future of our scouting community. Their dedication, passion, and enthusiasm are commendable, and their contributions have made a significant impact on the youth-led focus we strive for. These young leaders embody the values of scouting and serve as inspiring role models for their peers. 

We have recently organised several training camps that have garnered exceptional attendance, further highlighting the commitment and eagerness of our young leaders. One such example is the First Aid Training Weekend held at our esteemed Kinver Campsite. This weekend provided an invaluable opportunity for our young leaders to enhance their skills in first aid, equipping them with the knowledge and confidence to handle emergency situations. The event was met with enthusiasm and participation, a testament to the dedication of our young leaders to continuously improve and expand their abilities. 

It is through initiatives like these that we nurture and empower our young leaders, providing them with the necessary tools to lead and guide their fellow scouts. Their enthusiasm for learning, growth, and service is truly inspiring, and their impact on our scouting community is immeasurable. We are immensely proud of our young leaders and are confident that they will continue to positively shape the future of scouting in our county. 




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Kinver<br>**----- End of picture text -----**<br>


Our income includes bookings from Scouts, third-party providers for schools, LARPs (Live Action Role-Playing), our Compa Hall hirers, and activity courses. Based on the current bookings, the projected minimum income for the site this year is £112,000.00. It is worth noting that this year’s income includes revenue generated from the shop, making it the highest income Kinver would have ever had. Additionally, the County has also benefited from £2,489.30 worth of free site bookings. 

In order to ensure the continued legacy of Kinver, it is evident that investment is required. The estate is facing challenges, but with Meg’s dedicated efforts, a support team is being built to address these needs. By investing in Kinver, we can preserve and enhance its facilities, ensuring that future generations of Scouts and visitors can continue to benefit from the unique and enriching experiences it offers. Through collaborative efforts and strategic planning, we are confident in securing a bright future for Kinver and maintaining its status as a valuable asset for our community. 



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Pride<br>**----- End of picture text -----**<br>


Scouts embraces and welcomes individuals of all gender identities and sexual orientations. We take great pride in celebrating the values of inclusivity and diversity. Therefore, we are delighted to announce our active involvement in supporting and participating in Pride events throughout the nation in 2023. 

Scouts Hereford and Worcester wholeheartedly supports all Pride events, including the one held in Worcester. It was a tremendous success, with our Jamboree unit and numerous leaders from across the county attending to show their support for our youth members and the wider LGBTQ+ community. We are committed to fostering an environment where everyone feels valued and accepted, and our presence at Pride events is a testament to this commitment. 



**Shirejam** 

## **Inclusion** 

This year has seen challenges for all leaders, considering how to keep their programmes inclusive, both whilst being virtual and when returning face to face under the restrictions. Common queries have focussed on how to explain the new rules, clarity around having additional adults attending for 1:1 support, and the perennial questions around making adjustments to badge criteria to balance accessibility with equal levels of challenge. Some groups have also made use of the time to focus on their Inclusivity RAGs and action plans, with support given to facilitate that discussion with the full leader team. 

Scouts is an inclusive, values based movement. Membership is open to all those who share our fundamental values. The Equal Opportunities Policy outlines what we do to ensure the movement is open and accessible; and that people are treated equally and with respect. 

This policy is reflective of the ethos of Scouts, expressed by our fundamental values (integrity, care, co-operation, respect and belief) and our commitment to delivering Scouts for all. 

By removing any real or perceived barriers to participation, we can ensure that even more young people can enjoy the adventure of Scouts and that Scouts will be as diverse as the communities in which we live. 


The event was truly amazing, with an impressive turnout of over 500 young people. It received exceptional support from various organizations, including our local BP Guild, which added to the overall success and excitement of the occasion. 

This exciting event marked a departure from the previous ShireHike Virtual Walking Festival, which Scouts Hereford and Worcester successfully organized during 2020 and 2021. Now, with the freedom to venture outside and explore our stunning Area of Outstanding Natural Beauty (AONB), this new hiking challenge was designed to captivate and engage participants of all ages. 

A range of thrilling events were on offer, providing diverse options for participants. The 24 Hour Challenge, open to Scouts, Explorers, and Network members, presented a thrilling opportunity to undertake a 50km or 40km hike along the picturesque Malvern Hills or the lower elevations to the west. The event commenced on Saturday, 25th March, with staggered departures between 9:30 am and 9:45 am. Participants were equipped with a detailed kit list and additional information, with the goal of completing the challenge by 7 am on Sunday, followed by a pickup at 9 am. 

For Cubs and Scouts, the Day Hike Challenge offered an exhilarating experience covering a distance of 15km to 18km. Participants arrived on Saturday, 25th March, at 10 am, with staged departures between 10:30 am and 10:45 am. The challenge aimed to conclude by 4:30 pm on Saturday, allowing participants to revel in their accomplishments. 


Even our younger members, including Cubs, Beavers, and Squirrels, were not left out. The Day 



## County expedition to Norway Summer 2022 

## **Our Governance** 

## **Constitution** 







The full name of the charity is ‘Hereford and Worcester Scout County’ and the charity registration number is 505004. The charity is an educational charity established in accordance with the Policy, Organisation and Rules (POR) of The Scout Association. The County is registered with The Scout Association, number 16100. The County Scout Council has adopted the standard constitution recommended in chapter 5 of POR and adopted the necessary associated resolutions, e.g. quorum for meetings. 

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 

As defined in POR, Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: 

- enjoy what they are doing and have fun 

- take part in activities indoors and outdoors 

- learn by doing 

- share in spiritual reflection 

- take responsibility and make choices 

- undertake new and challenging activities 

- make and live by their Promise. 

## **Trustees** 

## _**Ex Officio**_ 

Robert Sidley - County Commissioner Jamie Sandison - Chair Ian Newman - Treasuer Joanne Turnbull - Secretary Harry Bantham-Jones - County Youth Commissioner 

## _**Elected**_ 

Callum Walters Abbie McFarlane Ellen Cockram 

## _**Nominated**_ 

Alan Lane Robert Williams 



**Our Governance** 

## **Our Governance** 

## **Other Key Roles during the year:** 

Deputy County Commissioner People Deputy County Commissioner Perception Deputy County Commissioner 14-25 Deputy County Commissioner Programme Deputy County Commissioner Activities Deputy County Commissioner Kivner County Youth Commissioner 

Mel Brammer (Unit Sept 2022) Peter Dodman Lauren Wheeldon Rob Williams Edd Hogan Vacant Harry Bantham Jones 

The County Executive Committee manage the County infrastructure and support services, meeting four times a year. The Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointment. 

Members of the Executive Committee act collectively as charity Trustees of the Scout County, and in the best interests of its members to: 

- Comply with the Policy, Organisation and Rules of The Scout Association. 

Assistant County Commissioner International Assictant County Commissioner Young Leaders Assistant County Commissioner Explorers Assistant County Commissioner Network Assistant County Commissioner Inclusion Assistant County Commussioner Pride Assistant County Commissioner Exec. Support County Training Administrator County Activate SAS Manager County BushScout SAS Manager County Appointments Chair County Appointments Secretary County Safeguarding Advisor County Safety Advisor County Legal Advisor Coounty MAPS County Badge Secretary County Presidents 

Ann Clark Sian Telfer Vacant Vacant Andy Hopkins Phil Lacey John Day & Dr. Derek Barnes Mark Strain Vacant Lee Russell Alan Lane Gareth Roberts Val Leddington Vacant Mike Thompson Rob Willlians Jacky Green To Be Appointed 

## **Structure, Governance and Management** 

Scouting in the United Kingdom is organised in Scout Groups, Scout Districts, Scout Counties and Country Headquarters. These ‘units’ of Scouting provide: 

- Protect and maintain any property and equipment owned by and/or used by the County. 

- Manage the County finances. 

- Provide insurance for people, property and equipment. 

- Provide sufficient resources for Scouting to operate. This includes, but is not limited to, supporting recruitment, other adult support, and fundraising activities. 

- 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, including appointing Chairmen to lead the sub-committees. 

- Ensure that Young People are meaningfully involved in decision making at all levels within the County. 

- The opening, closure and amalgamation of Districts and Scout Active Support Units in the County as necessary. 

- Appoint and manage the operation of an Appointments Advisory Committee, including appointing an Appointments Committee Chairman to lead it. 

## The Executive Committee also: 

- support; 

- channels for communication; 

- opportunities for youth Members and Leaders to make decisions and take responsibility; 

- functional units through which the design and delivery of the programme can be best achieved; 

As a Scout County, Hereford and Worcester is comprised of nine Scout Districts,  two County Scout Active Support Units and a County Team. Scouting in the County is run by the County Team lead by the County Commissioner and supported by the County Executive (the Trustees). 

Trustees comprise 3 County Officers, the County Commissioner, the County Youth Commissioner, up to 4 persons nominated by the County Commissioner and approved by the County Scout Council plus up to 4 persons elected by members of the County Scout Council at the annual meeting. Proposals are invited prior to the annual meeting for elected trustees. The number of nomi- 

- Appoint Administrators, Advisers, and Co-opted members of the Executive Committee. 

- Approve the Annual Report and Annual Accounts after their examination by an appropriate auditor, independent examiner or scrutineer. 

- Present the Annual Report and Annual Accounts to the County Scout Council at the Annual General Meeting; file a copy with National Headquarters and submit them to the Charity Commission. 

- Maintain confidentiality with regard to appropriate Executive Committee business. 



## **Our Governance** 

## **Our Governance** 

Declaration: 

## **Risk and Internal Controls** 

The County has in place systems of internal controls that are designed to provide good assurance against material mismanagement or loss. These include two independent authorisers for all payments and comprehensive insurance policies to ensure that insurable risks are covered. 

The Trustees regularly review the risks to which they might be exposed and systems have been established to mitigate those risks. The Trustees updated the County risk management approach developed by The Scout Association. This involves initial review, dedicated risk assessment workshops and further review and iteration leading to a comprehensive risk register with mitigating actions and responsibilities which is regularly reviewed by the Trustees. 

The Trustees declare that they have approved this annual report at their virtual meeting on the 22nd June 2023. 

Signed on behalf of the charity Trustees: 

Signature: 

Full Name: Jamie Sandison 

Position: Chairman 

Date: 

The County has a well-established Safeguarding Coordinator, working in conjunction with the County Commissioner. A number of training initiative and updates have taken place including the revision of The Scout Association’s yellow card policy. 

## **Contribution of Volunteers** 

Scouting across Hereford & Worcester County is entirely dependent on the combined resources of thousands of adult volunteers to lead, manage, administer and support Scouting. The County greatly appreciates the generosity, time and effort given by these volunteers (and their families) and the fantastic impact that they have on delivering the fun, challenge and everyday adventure that is Scouting. 

Nevertheless, the County is limited in the amount of Scouting that it can provide (directly or indirectly) by the number of adult volunteers that it has. We are therefore constantly on the lookout and proactively recruiting additional volunteers (to whom we provide full training). 

## **Our Paid Staff** 

The County currently has three members of staff. The pensions provsion is provided for by the Scouts Association. 

_County Administrator_ **;** full time part time hours contract 

_Operations Manager for Kinver_ ; full time fixed term contract. 

_Growth & Development Officer;_ full time fixed term contract. 

## **Financial** 

The Trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance on public benefit published by the Charity Commission when reviewing the charity’s objectives and in planning future activities.’ 

County Secretary 

Joanne Turnbull, 16 Northwick Close, Worcester, WR3 7EF e-mail:  heretofhelp@scoutshw.org.uk Website: www.scoutshw.org.uk 



**Independent Examiner's Report to the Trustees of Hereford & Worcester Scout County** 

## **Independent examiner's report to the trustees of Hereford & Worcester Scout County** 

I report to the charity trustees on my examination of the accounts of Hereford & Worcester Scout County (the Trust) for the year ended 31st March 2023. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Robert Iestyn Richards (FCA CTA FCCA) The Institute of Chartered Accountants in England and Wales 

The Richards Sandy Partnership Thorneloe House 25 Barbourne Road Worcester Worcestershire WR1 1RU Date: ............................................. 

Page 25 



## **Hereford & Worcester Scout County** 

## **Statement of Financial Activities** 

## **for the Year Ended 31st March 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS**<br>**FROM**<br>Donations and legacies<br>4<br>**59,140**<br>**Charitable activities**<br>Events and activities<br>**121,814**<br>Kinver campsite<br>**-**<br>Admin training and support<br>**2,543**<br>Other trading activities<br>5<br>**-**<br>Investment income<br>6<br>**2,226**<br>**Total**<br>**185,723**<br>**EXPENDITURE ON**<br>Raising funds<br>**-**<br>**Charitable activities**<br>7<br>Events and activities<br>**118,170**<br>Kinver campsite<br>**-**<br>Admin training and support<br>**72,352**<br>**Total**<br>**190,522**<br>Net gains/(losses) on<br>investments<br>**(3,768)**<br>**NET INCOME/(EXPENDITURE)**<br>**(8,567)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**97,705**<br>**TOTAL FUNDS CARRIED**<br>**FORWARD**<br>**89,138**|Kinver<br>designated<br>fund<br>£<br>**522**<br>**-**<br>**92,353**<br>**-**<br>**18,505**<br>**71**<br>**111,451**<br>**2,954**<br>**-**<br>**130,374**<br>**-**<br>**133,328**<br>**-**<br>**(21,877)**<br>**392,905**<br>**371,028**|Restricted<br>funds<br>£<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**1,500**<br>**423**<br>**-**<br>**1,923**<br>**-**<br>**(1,923)**<br>**16,423**<br>**14,500**|**2023**<br>**Total**<br>**funds**<br>**£**<br>**59,662**<br>**121,814**<br>**92,353**<br>**2,543**<br>**18,505**<br>**2,297**<br>**297,174**<br>**2,954**<br>**119,670**<br>**130,797**<br>**72,352**<br>**325,773**<br>**(3,768)**<br>**(32,367)**<br>**507,033**<br>**474,666**|2022<br>Total<br>funds<br>£<br>76,059<br>10,294<br>52,773<br>-<br>17,987<br>1,121<br>158,234<br>1,685<br>52,415<br>102,502<br>9,833<br>166,435<br>(2,749)<br>(10,950)<br>517,983<br>507,033|
|---|---|---|---|---|



The notes form part of these financial statements 

Page 26 



## **Hereford & Worcester Scout County** 

## **Balance Sheet 31st March 2023** 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>15<br>Investments<br>16<br>**CURRENT ASSETS**<br>Stocks<br>17<br>Debtors<br>18<br>Cash at bank<br>**CREDITORS**<br>Amounts falling due within one<br>year<br>19<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS**<br>**CURRENT LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>20<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>funds<br> <br>£<br>**2,160**<br>**34,363**<br>**36,523**<br>**-**<br>**175,367**<br>**397,439**<br>**572,806**<br>**(520,191)**<br>**52,615**<br>**89,138**<br>**89,138**|Kinver<br>designated<br>fund<br>£<br>**264,564**<br>**-**<br>**264,564**<br>**374**<br>**7,009**<br>**105,700**<br>**113,083**<br>**(6,619)**<br>**106,464**<br>**371,028**<br>**371,028**|Restricted<br>funds<br>£<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**14,500**<br>**14,500**<br>**-**<br>**14,500**<br>**14,500**<br>**14,500**|**2023**<br>**Total**<br>**funds**<br>**£**<br>**266,724**<br>**34,363**<br>**301,087**<br>**374**<br>**182,376**<br>**517,639**<br>**700,389**<br>**(526,810)**<br>**173,579**<br>**474,666**<br>**474,666**<br>**460,166**<br>**14,500**<br>**474,666**|2022<br>Total<br>funds<br>£<br>316,331<br>36,815<br>353,146<br>677<br>83,800<br>397,463<br>481,940<br>(328,053)<br>153,887<br>507,033<br>507,033<br>490,610<br>16,423<br>507,033|
|---|---|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

............................................. J Turnbull - Trustee 

The notes form part of these financial statements 

Page 27 



**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements for the Year Ended 31st March 2023** 

## **1. STATUTORY INFORMATION** 

Hereford & Worcester Scout County is an unincorporated charity registered with the Charity Commission for England and Wales. The charity's principal address is 16 Northwick Close, Worcester, WR3 7EF. 

## **2. ACCOUNTING POLICIES** 

## **BASIS OF PREPARING THE FINANCIAL STATEMENTS** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. 

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

## **EXEMPTION FROM PREPARING A CASH FLOW STATEMENT** 

The charity is exempt from preparing a cashflow statement because it is not a larger charity. 

## **INCOME** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Income from grants and donations is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income from grants is only deferred when the charity has to fulfil conditions not yet met before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. 

Membership subscriptions are considered to be, in substance, donations rather than payment for services. Membership subscriptions are recognised over the subscription period on a straight-line basis. 

Amounts collected by the charity as agent on behalf of The Scout Association are not accounted for as income of the charity. 

Legacies are recognised when probate is granted and there is sufficient information to measure them. Where there is insufficient information to reliably measure any outstanding legacies, these are instead treated as contingent assets (and details of any such legacies will be disclosed in the notes to these financial statements). 

Income relating to services provided in the course of undertaking direct charitable activities represents the value of services provided  to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. 

Rental income is measured on a straight line basis over the period of the lease. 

Investment income is recognised when the relating investments issue notice of distribution to its investors. 

## **EXPENDITURE** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **GRANTS PAYABLE** 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

Page 28 

continued... 



**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **2. ACCOUNTING POLICIES - continued** 

## **TANGIBLE FIXED ASSETS** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Freehold property - land - not depreciated Freehold property - buildings and static caravans - 10% on cost Scouting equipment - 10% on cost 

Assets costing less than £500 are not capitalised. 

## **INVESTMENTS** 

Listed investments are stated at market value. Increases/(decreases) on revaluations of listed investments are transferred to/(from) the Statement of Financial Activities. 

## **STOCKS** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **TAXATION** 

The charity is exempt from tax on its charitable activities. 

## **FUND ACCOUNTING** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity.  Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **PENSION COSTS** 

The charity operates a defined contribution pension scheme.  Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

## **FINANCIAL INSTRUMENTS** 

The charity has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. 

Financial instruments are recognised when the charity becomes party to contractual provisions of the instrument. 

Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## **Basic Financial Assets** 

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. 

## **Basic Financial Liabilities** 

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction cost. 

Page 29 

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**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY** 

Accounting estimates and judgement are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## **Critical accounting judgements - tangible fixed asset depreciation policies** 

Freehold property includes land which is not depreciated and buildings and static caravans which are depreciated at an annual depreciation rate of 10% on cost. 

The charity first adopted FRS 102 in the year ended 31 March 2019, prior to which it prepared financial statements on the receipts and payments methodology. On first time adoption of FRS 102 the charity elected to depreciate freehold buildings and static caravans from the date of transition and did not provide for any depreciation on this sub-class of tangible fixed assets for periods prior to the date of transition to FRS 102, on the basis that the charity undertook significant annual maintenance work of the buildings and static caravans (a depreciation policy that is not consistent with FRS 102). 

## **Critical accounting judgements - agency transactions re The Scout Association** 

The charity collects a single combined membership fee which includes an element deemed payable to the charity and an element deemed payable to The Scout Association. The element of membership income deemed payable to The Scout Association has been accounted for as an agency transaction and has been netted against gross subscription income received, rather than shown as an expense of the charity. 

## **4.** 

## **DONATIONS AND LEGACIES** 

|Donations<br>Gift aid<br>Grants<br>Gross subscriptions received (including amounts payable to The Scout<br>Association)<br>Subscriptions paid over to The Scout Association<br>**(**|**2023**<br>**£**<br>**872**<br>**218**<br>**-**<br>**230,175**<br>**171,603)**<br>(<br>**59,662**|2022<br>£<br>1,792<br>422<br>24,584<br>206,233<br>156,972)|
|---|---|---|
|||76,059|



A proportion of subscription income collected by the charity is deemed to be collected on behalf of The Scout Association. Under FRS 102 this is considered an agency transaction and is not revenue of the charity. However in the above disclosure gross receipts and element of those receipts subsequently paid over to The Scout Association have been disclosed separately in order to provide an analysis of funds received and paid by the charity as agent. 

Grants received, included in the above, are as follows: 

## **5.** 

|HMRC - Coronavirus Job Retention Grant<br>South Staffordshire Water PLC<br>**OTHER TRADING ACTIVITIES**<br>Shop income<br>Kinver hall rental income|**2023**<br>**£**<br>**-**<br>**-**<br>**-**<br>**2023**<br>**£**<br>**3,214**<br>**15,291**<br>**18,505**|2022<br>£<br>21,334<br>3,250|
|---|---|---|
|||24,584|
|||2022<br>£<br>1,276<br>16,711|
|||17,987|



Page 30 

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**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **6. INVESTMENT INCOME** 

|Bank interest<br>Investment income<br>**7.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Direct<br>Costs<br>£<br>Events and activities<br>**116,170**<br>Kinver campsite<br>**109,944**<br>Admin training and support<br>**58,945**<br>**285,059**<br>**8.**<br>**GRANTS PAYABLE**<br>Events and activities<br>The total grants paid to individuals during the year was as follows:<br>Grants to individuals<br>**9.**<br>**SUPPORT COSTS**<br>Management<br>£<br>Kinver campsite<br>**20,028**<br>Admin training and support<br>**11,281**<br>**31,309**<br>Support costs, included in the above, are as follows:<br>Kinver<br>campsite<br>£<br>Telephone<br>**675**<br>Postage and stationery<br>**-**<br>Sundries<br>**-**<br>Meetings  and conference<br>**-**<br>Maintenance and repairs<br>**19,054**<br>Computer and website<br>**299**<br>Professional fees<br>**-**<br>Bank charges<br>**825**<br>Independent examination<br>**-**<br>**20,853**|**2023**<br>**£**<br>**982**<br>**1,315**<br>**2,297**<br>Grant<br>funding of<br>activities<br>Support<br>(see note<br>costs (see<br>8)<br>note 9)<br>£<br>£<br>**3,500**<br>**-**<br>**-**<br>**20,853**<br>**-**<br>**13,407**<br>**3,500**<br>**34,260**<br>**2023**<br>**£**<br>**3,500**<br>**2023**<br>**£**<br>**3,500**<br>Governance<br>Finance<br>costs<br>£<br>£<br>**825**<br>**-**<br>**380**<br>**1,746**<br>**1,205**<br>**1,746**<br>**2023**<br>Admin<br>training<br>and<br>Total<br>support<br>activities<br>£<br>**£**<br>**-**<br>**675**<br>**1,807**<br>**1,807**<br>**-**<br>**-**<br>**4,431**<br>**4,431**<br>**-**<br>**19,054**<br>**2,463**<br>**2,762**<br>**2,580**<br>**2,580**<br>**380**<br>**1,205**<br>**1,746**<br>**1,746**<br>**13,407**<br>**34,260**|2022<br>£<br>22<br>1,099<br>1,121<br>Totals<br>£<br>**119,670**<br>**130,797**<br>**72,352**<br>**322,819**<br>2022<br>£<br>-<br>2022<br>£<br>-<br>Totals<br>£<br>**20,853**<br>**13,407**<br>**34,260**<br>2022<br>Total<br>activities<br>£<br>**669**<br>**862**<br>**1,381**<br>**937**<br>**13,990**<br>**2,981**<br>**-**<br>**1,263**<br>**2,118**<br>**24,201**|
|---|---|---|
||||
||||



Page 31 

continued... 



## **Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **10. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022. 

## **TRUSTEES' EXPENSES** 

During the year the charity reimbursed 3 (2022 - 3) trustees expenses relating to travel costs totalling £1,066 (2022 - £605). 

## **11. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs|**2023**<br>**£**<br>**50,301**<br>**-**<br>**1,273**<br>**51,574**|2022<br>£<br>32,773<br>(547)<br>909<br>33,135|
|---|---|---|



Prior year social security costs relate to adjustments to past HMRC employment allowances recognised in 2021. 

The average monthly number of employees during the year was as follows: 

||**2023**|2022|
|---|---|---|
|Kinver staff|**3**|2|



No employees received emoluments in excess of £60,000. 

Page 32 

continued... 



## **Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>49,922<br>**Charitable activities**<br>Events and activities<br>10,294<br>Kinver campsite<br>6<br>Other trading activities<br>-<br>Investment income<br>1,121<br>**Total**<br>61,343<br>**EXPENDITURE ON**<br>Raising funds<br>-<br>**Charitable activities**<br>Events and activities<br>49,588<br>Kinver campsite<br>-<br>Admin training and support<br>9,833<br>**Total**<br>59,421<br>Net gains/(losses) on investments<br>(2,749)<br>**NET INCOME/(EXPENDITURE)**<br>(827)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>98,532<br>**TOTAL FUNDS CARRIED FORWARD**<br>97,705|Kinver<br>designated<br>fund<br>£<br>22,887<br>-<br>52,767<br>17,987<br>-<br>93,641<br>1,685<br>-<br>102,502<br>-<br>104,187<br>-<br>(10,546)<br>403,451<br>392,905|Restricted<br>funds<br>£<br>3,250<br>-<br>-<br>-<br>-<br>3,250<br>-<br>2,827<br>-<br>-<br>2,827<br>-<br>423<br>16,000<br>16,423|Total<br>funds<br>£<br>76,059<br>10,294<br>52,773<br>17,987<br>1,121<br>158,234<br>1,685<br>52,415<br>102,502<br>9,833<br>166,435<br>(2,749)<br>(10,950)<br>517,983<br>507,033|
|---|---|---|---|



## **13. PRIOR YEAR ADJUSTMENT** 

The comparative figures have been restated to remove a funds transfer of £39,247 from the designated Kinver fund to the unrestricted General fund. As a result the Kinver fund balance as at 31 March 2022 was restated from £353,658 to £392,905 and the General fund balance was restated from £99,002 to £59,755. 

## **14. NET INCOME/(EXPENDITURE)** 

Net income/(expenditure) is stated after charging/(crediting): 

|Independent examiner's fee in respect of external scrutiny<br>Independent examiner's fee in respect of other services|**2023** <br>**£**<br>**1,746** <br>**-** <br>**1,746**|2022<br>£<br>1,668<br>450|
|---|---|---|
|||2,118|



Page 33 

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**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **15. TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1st April 2022<br>Additions<br>At 31st March 2023<br>**DEPRECIATION**<br>At 1st April 2022<br>Charge for year<br>At 31st March 2023<br>**NET BOOK VALUE**<br>At 31st March 2023<br>At 31st March 2022<br>**16.**<br>**FIXED ASSET INVESTMENTS**<br>**MARKET VALUE**<br>At 1st April 2022<br>Additions<br>Revaluations<br>At 31st March 2023<br>**NET BOOK VALUE**<br>At 31st March 2023<br>At 31st March 2022<br>**17.**<br>**STOCKS**<br>Kinver shop stock<br>**18.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other debtors<br>Accrued income<br>Prepayments|Freehold<br>property<br>£<br>**531,483**<br>**-**<br>**531,483**<br>**215,152**<br>**51,767**<br>**266,919**<br>**264,564**<br>316,331|Scouting<br>equipment<br>Totals<br>£<br>£<br>**-**<br>**531,483**<br>**2,400**<br>**2,400**<br>**2,400**<br>**533,883**<br>**-**<br>**215,152**<br>**240**<br>**52,007**<br>**240**<br>**267,159**<br>**2,160**<br>**266,724**<br>-<br>316,331<br>Listed<br>investments<br>£<br>**36,815**<br>**1,316**<br>**(3,768)**<br>**34,363**<br>**34,363**<br>36,815<br>**2023**<br>2022<br>**£**<br>£<br>**374**<br>677<br>**2023**<br>2022<br>**£**<br>£<br>**4,346**<br>422<br>**4,657**<br>12,457<br>**173,373**<br>70,921<br>**182,376**<br>83,800|
|---|---|---|



Page 34 

continued... 



**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|---|---|---|---|---|
|Social security and other taxes<br>Pensions<br>Deferred income<br>Accrued expenses<br>**Deferred income**<br>Gross subscription income relating to the next financial year<br>Event income relating to future events:<br>- collected in the year ended 31 March 2021<br>- collected in the year ended 31 March 2022<br>- collected in the year ended 31 March 2023||**2023**<br>**£**<br>**-**<br>**2,212**<br>**517,137**<br>**7,461**<br>**526,810**<br>**2023**<br>**£**<br>**256,065** <br>**-** <br>**28,463** <br>**232,609**||2022<br>£<br>527<br>1,345<br>321,105<br>5,076<br>328,053<br>2022<br>£<br>212,923<br>30,440<br>77,742<br>-<br>321,105|
|||**517,137**|||



Gross subscription income includes a proportion deemed collected on behalf of The Scout Association. 

Due to travel restrictions relating to Covid-19, a planned trip was cancelled for which income was collected in the year ended 31 March 2021. The majority of trip participants then signed up to an alternative trip planned for this financial year, although some refunds were made. 

The event income carried forward relates the 25th World Scout Jamboree, Kanderstag 2024 and Shirejam 2023. 

## **20. MOVEMENT IN FUNDS** 

|**MOVEMENT IN FUNDS**|||||
|---|---|---|---|---|
|**Unrestricted funds**<br>General fund<br>Kinver designated fund<br>International fund<br>Hardship fund<br>County Building Set Up fund<br>New Scout Logo - Group Signs fund<br>**Restricted funds**<br>Mary Cotterell Trust<br>South Staffordshire Water PLC fund<br>**TOTAL FUNDS**|At 1.4.22<br>£<br>**59,755**<br>**392,905**<br>**23,600**<br>**8,000**<br>**5,000**<br>**1,350**|Net<br>movement<br>in funds<br>£<br>**(6,567)**<br>**(21,877)**<br>**(2,000)**<br>**-**<br>**-**<br>**-**|Transfers<br>between<br>funds<br>£<br>**650**<br>**-**<br>**5,700**<br>**-**<br>**(5,000)**<br>**(1,350)**|At<br>31.3.23<br>£<br>**53,838**<br>**371,028**<br>**27,300**<br>**8,000**<br>**-**<br>**-**<br>**460,166**<br>**14,500**<br>**-**<br>**14,500**<br>**474,666**|
||**490,610**<br>**16,000**<br>**423**<br>**16,423**<br>**507,033**|**(30,444)**<br>**(1,500)**<br>**(423)**<br>**(1,923)**<br>**(32,367)**|**-**<br>**-**<br>**-**<br>**-**<br>**-**||



Page 35 

continued... 



## **Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **20. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|Incoming<br>Resources<br>resources<br>expended<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>**185,723**<br>**(188,522)**<br>Kinver designated fund<br>**111,451**<br>**(133,328)**<br>International fund<br>**-**<br>**(2,000)**<br>**297,174**<br>**(323,850)**<br>**Restricted funds**<br>Mary Cotterell Trust<br>**-**<br>**(1,500)**<br>South Staffordshire Water PLC fund<br>**-**<br>**(423)**<br>**-**<br>**(1,923)**<br>**TOTAL FUNDS**<br>**297,174**<br>**(325,773)**<br>**Comparatives for movement in funds**<br>Net<br>movement<br>At 1.4.21<br>in funds<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>66,782<br>(827)<br>Kinver designated fund<br>403,451<br>(10,546)<br>International fund<br>17,400<br>-<br>Hardship fund<br>8,000<br>-<br>County Building Set Up fund<br>5,000<br>-<br>New Scout Logo - Group Signs fund<br>1,350<br>-<br>501,983<br>(11,373)<br>**Restricted funds**<br>Mary Cotterell Trust<br>16,000<br>-<br>South Staffordshire Water PLC fund<br>-<br>423<br>16,000<br>423<br>**TOTAL FUNDS**<br>517,983<br>(10,950)<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>Resources<br>resources<br>expended<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>61,343<br>(59,421)<br>Kinver designated fund<br>93,641<br>(104,187)<br>154,984<br>(163,608)<br>**Restricted funds**<br>South Staffordshire Water PLC fund<br>3,250<br>(2,827)<br>**TOTAL FUNDS**<br>158,234<br>(166,435)|Incoming<br>resources<br>£<br>**185,723**<br>**111,451**<br>**-**<br>**297,174**<br>**-**<br>**-**|Resources<br>expended<br>£<br>**(188,522)**<br>**(133,328)**<br>**(2,000)**<br>**(323,850)**<br>**(1,500)**<br>**(423)**|Gains and<br>Movement<br>losses<br>in funds<br>£<br>£<br>**(3,768)**<br>**(6,567)**<br>**-**<br>**(21,877)**<br>**-**<br>**(2,000)**<br>**(3,768)**<br>**(30,444)**<br>**-**<br>**(1,500)**<br>**-**<br>**(423)**<br>**-**<br>**(1,923)**<br>**(3,768)**<br>**(32,367)**<br>Transfers<br>between<br>At<br>funds<br>31.3.22<br>£<br>£<br>(6,200)<br>59,755<br>-<br>392,905<br>6,200<br>23,600<br>-<br>8,000<br>-<br>5,000<br>-<br>1,350<br>-<br>490,610<br>-<br>16,000<br>-<br>423<br>-<br>16,423<br>-<br>507,033<br>Gains and<br>Movement<br>losses<br>in funds<br>£<br>£<br>(2,749)<br>(827)<br>-<br>(10,546)<br>(2,749)<br>(11,373)<br>-<br>423<br>(2,749)<br>(10,950)|
|---|---|---|---|



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**Hereford & Worcester Scout County** 

## **Notes to the Financial Statements - continued for the Year Ended 31st March 2023** 

## **20. MOVEMENT IN FUNDS - continued** 

## **PURPOSE OF INDIVIDUAL FUNDS** 

## **Unrestricted funds (including designated funds)** 

## **General Fund** 

The unrestricted general fund can be used for any charitable purpose within the charity's objects and approved by the Trustees. 

## **Kinver Fund** 

The Trustees have designated net proceeds from Kinver camp activities to be used to maintain and develop the County Campsite at Kinver. 

## **International Fund** 

These are funds which have been designated for the purpose of supporting members attending Scouting events in other countries. Note that £18,400 of grants have been committed from this fund and have been put towards trips taking place in 2023/24. 

## **Hardship fund** 

These are funds which have been designated for the purpose of supporting members to participate in Scouting events that they otherwise could not afford. 

## **County Building Set Up fund** 

These are funds which have been designated for the purpose of equipping a suitable property as a County HQ. 

## **New Scout Logo - Group Signs fund** 

These are funds which have been designated for the purpose of grants towards the cost of Scout Group HQ signs with the new Scout brand logo. 

## **Restricted funds** 

## **Mary Cotterell Trust fund** 

This fund is restricted for the purpose of supporting children in Herefordshire as far as this may be possible. 

## **South Staffordshire Water PLC fund** 

This fund is restricted for the purpose of landscaping at the Kinver Campsite. 

## **TRANSFERS BETWEEN FUNDS** 

During the year £5,700 (2022 - £6,200) was transferred from general unrestricted funds to the International fund in order to increase the funds available for grant awards. 

During the year £1,350 (2022 - £nil) was transferred from the designated New Scout Logo fund to general unrestricted funds. £5,000 (2022 - £nil) was also transferred from the designated County Building Setup fund to unrestricted general funds. These designated funds were no longer required so the balances were re-designated. 

## **21. RELATED PARTY DISCLOSURES** 

During the year the charity received donations from trustees totalling £101 (2022 - £133). 

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