TRUSTEES’ ANNUAL REPORT for the period 01 April 2023 to 31 March 2024
Section A - Reference and Administration Details
Charity Name Solihull County Scout Council Registered Charity No 505527 Principal Address Hobs Meadow, Hobs Moat Road, Solihull, B92 8PG Advisers Co-Op Bank The Scout Association, Chingford, London
| Trustee Name | Offce |
|---|---|
| Jacqueline Butterworth | Chair |
| Chris Davis | Treasurer |
| Robert Swindell | Secretary |
| Mathew Spencer | CountyCommissioner |
| Paul Webb | DeputyCountyCommissioner |
| Charlotte Richardson | CountyYouth Commissioner |
| Andrew Baynes | |
| GregoryDodd | |
| Robert Thomas | |
| Kenneth Meeson | |
| Bob Fear | |
| Richard Budd |
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023-2024 Page 1
Section B - Structure, governance and management
The Scout County'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 Association and The Policy, Organisation and Rules of The Scout Association. The County has adopted the Model Constitution contained within the Policy, Organisation and Rules of The Scout Association.
The Scout County is a trust established under its rules which are common to all Scouts, operating as a Public Benefit Entity.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
The Scout County is managed by the County Board of Trustees, the members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of 3 independent officers, Chair, Treasurer and Secretary together with the County Commissioner, elected and nominated members and meets a minimum of 6 times per year.
This County Board of Trustees exists to support the County Commissioner in meeting the responsibilities of the appointments and is responsible for
-
The maintenance of County property;
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The raising of funds and the administration of County finance;
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The insurance of persons, property and equipment;
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County public occasions;
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Assisting in the recruitment of leaders and other adult support;
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Appointing any sub committees that may be required;
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Appointing County Administrators and Advisors other than those who are elected.
Risk and Internal Control
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023-2024 Page 2
Section C - Objectives and activities
The objectives of the County are to act as a unit of the Scout Association.
The Aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. The Trustees consider that continuing scouting activities in line with these aims and objectives is in accordance with the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011.
Section D - Achievements and performance
At the end of March 2024 Solihull Scout County comprised 25 groups. The groups are divided into two Districts – Blythe and Cole. Each District has Explorer Scout provision for 14 to 18 year olds across 12 individual Explorer Scout Units. There is also a Network unit for 18 to 25 year olds in each District. Young Leaders play a vital role as part of the leadership team in many sections and are supported through the delivery of the programme of Young Leader scheme training modules throughout the year.
The census for Jan 2024 showed an increase of 2% in youth membership and a 4% increase of adults, leading to an overall membership increase of 4% from last year.
On the date of census, 31 January 2024, there were 2029 young people and 642 adults involved in Scouting in Solihull (the numbers exclude the Occasional Helpers, but these adults are vital to the running of Sections).
Over the past year all of the sections have taken part in a varied programme of Scouting activities and events. Many Chief Scout Awards were achieved at all levels as well as countless activity and challenge badges and a number of adults have also been recognised with national awards for good service or with the Solihull Scout County Merit Award.
The County’s success is entirely down to the hard work and dedication of our volunteers at section, group, district and county levels. Solihull should be highly proud of all our volunteers who are making a difference in their communities and achieving the aims of The Scout Association
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023-2024 Page 3
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023-2024 Page 4
Section E - Financial Review
Reserves Policy
The Trustees have determined that the County’s policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short.
The Trustees have traditionally considered that the accounts should hold a sum equivalent to 18 months of headquarters running and associated costs, circa £35k in a normal year.
The amount held in the General fund was £79k at the end of the 2023–2024 financial year which exceeds this amount. The excess in reserves accumulated primarily as a result of the receipt of government covid related grants and was initially maintained so as to allow for potential support to contribute to any unforeseen requirements across the County during the period of the Covid pandemic. The trustees have budgeted to reduce this amount and the increase in the current year is only due to the amalgamation of other funds previously recorded separately for International Scouting, Activities, and County Scout Active Support into the General Fund, which would otherwise have reduced.
The County held net Cash balances of approximately £156k at the year end. Of this £38K represents membership fees received from Blythe District in 23/24 relating to 24/25, and a further £38K received as income in advance for the Roverway and Australia Jamboree events not matched by expenditure.
An amount is also held in a specific fund allocated for use by World Jamboree teams.
The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing the accounts and concluded that they have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.
Investment Policy
The County does not have sufficient funds to invest in longer term investments. The County has therefore adopted a risk averse strategy to the investment of its funds in the Bank.
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023-2024 Page 5
Section F - Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Jacqueline Butterworth – Chair
Robert Swindell – Secretary
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023-2024
Page 6
Statement of Financial Activities
Solihull County Scout Council For the year ended 31 March 2024
| Statement of Financial Activities Solihull County Scout Council For the year ended 31 March 2024 |
Statement of Financial Activities Solihull County Scout Council For the year ended 31 March 2024 |
Statement of Financial Activities Solihull County Scout Council For the year ended 31 March 2024 |
|---|---|---|
| 2024 2023 |
||
| Incoming Resources | ||
| Voluntary Income 7,155 9,610 |
||
| Funds Generating Activities 200 - |
||
| Investment Income 1,585 659 Incoming Resources From Charitable Activities |
||
| Scouting Events 16,179 66,110 |
||
| Scout Activities Income 305 168 |
||
| Premises Income 17,963 15,376 |
||
| DofE Receipts 1,927 2,674 |
||
| SAS activities income - 1,250 |
||
| Jamboree Income 98,173 - |
||
| Total Incoming Resources From Charitable Activities 134,547 85,578 |
||
| Other Incoming Resources 2,500 311 |
||
| Total Incoming Resources 145,987 96,159 Resources Expended |
||
| Expenditure on Charitable Activities | ||
| Scouting Events Expenditure | ||
| Operation Chameleon Costs 12,965 13,577 |
||
| Night Hike Costs 1,154 1,244 |
||
| County Camp Costs - 47,148 |
||
| Skills for Adults Costs 528 - |
||
| Total Scouting Events Expenditure 14,648 61,969 |
||
| Scouting Activities Expenditure 7,922 7,179 |
||
| Jamboree Expenditure 98,086 - |
||
| HQ Premises Expenditure 28,186 15,363 |
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| Expenditure on Administering The Charity 3,858 3,360 |
||
| Scout Active Support Expenditure 200 1,817 |
||
| Total Expenditure on Charitable Activities 152,899 89,689 |
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| Total Resources Expended 152,899 89,689 |
||
| Net Movement In Funds (6,912) 6,471 |
30 Jun 2024 Page 1 of 26
County EoY Accounts Solihull County Scout Council
County Balance Sheet
Solihull County Scout Council As at 31 March 2024
| County Balance Sheet Solihull County Scout Council As at 31 March 2024 |
County Balance Sheet Solihull County Scout Council As at 31 March 2024 |
|---|---|
| 31 MAR 2024 31 MAR 2023 |
|
| Current Assets | |
| Stocks and Work in Progress | |
| DofE Packs Stock Held 1,220 709 |
|
| Total Stocks and Work in Progress 1,220 709 Debtors and Prepayments |
|
| Prepayments 4,000 81,627 |
|
| Accounts Receivable 125,523 1,569 |
|
| Total Debtors and Prepayments 129,523 83,196 Cash at bank and in hand |
|
| Current Account 5,129 42,469 |
|
| Savings Account 10,234 60,381 |
|
| DofE Account - 2,385 |
|
| HQ Account 3,930 7,388 |
|
| Events Account - 15,580 |
|
| Activities Account - 8,145 |
|
| Fundraising (Jamboree) 1 4,951 |
|
| Scout Active Support - 766 |
|
| Equals Main Account 1,851 17 |
|
| Equals Cards 619 929 |
|
| County Cash 127 127 |
|
| Co-Op Current A/C 24,248 - |
|
| Co-Op Savings Account 110,000 - |
|
| Total Cash at bank and in hand 156,138 143,139 |
|
| Total Current Assets 286,881 227,044 Creditors: amounts falling due withinone year |
|
| Accounts Payable 330 2,592 |
|
| Income in Advance 201,618 132,607 |
|
| Total Creditors: amounts falling due within one year 201,948 135,199 |
|
| Net Current Assets (Liabilities) 84,932 91,845 |
|
| Total Assets less Current Liabilities 84,932 91,845 |
|
| Net Assets 84,932 91,845 Unrestricted Funds |
|
| General Fund 79,412 69,317 |
|
| Buildings Fund - 5,000 |
|
| Activities Fund - 8,646 |
|
| SAS Fund - 2,523 |
|
| International Fund - 926 |
30 Jun 2024 Page 2 of 26
County EoY Accounts Solihull County Scout Council
County Balance Sheet
| 31 MAR 2024 | 31 MAR 2023 | |
|---|---|---|
| Jamboree Fund | 5,521 | 5,433 |
| Total Unrestricted Funds | 84,933 | 91,845 |
| Xero Funds Adjustment | ||
| Current Year Earnings | (6,912) | 6,471 |
| Retained Earnings | 6,912 | (6,471) |
| Total Xero Funds Adjustment | - | - |
The financial statements were approved by the Trustees on ……………….2024 and signed on their behalf by
| Signature | Name | Position |
|---|---|---|
| Jackie Butterworth | County Chair | |
| Chris Davis | County Treasurer |
30 Jun 2024 Page 3 of 26
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
Solihull County Scout Council For the year ended 31 March 2024
Note 1 Basis of Preparation
1.1 Basis of accounting
These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities:
the 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) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and the Charities Act 2011.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
1.4 Going Concern
The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.
Note 2 Accounting Policies
INCOMING RESOURCES
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SoFA) when
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the charity becomes entitled to the resources;
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the trustees are virtually certain they will receive the resources; and
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the monetary value can be measured with sufficient reliability.
Membership Subscriptions
Memberships subscription collected on behalf of other parts of the Scout Movement are reported net of any amount paid out because these subscription are in effect held as agents before being paid out.
Incoming Resources with related Expenditure
Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the Statement of Financial Activity.
Grants and Donations
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
30 Jun 2024 Page 4 of 26
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
This is only included in the SoFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at an estimate of value to the charity or the amount realised. Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated Services & Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of voluntary help received is not included but is described in the trustees’ annual report.
Investment Income
This is included in the accounts when receivable.
Investment Gains & Losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability Recogntion
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs
Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible Fixed Assets For Use By The Charity
These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a reasonable value on receipt.
Investments
30 Jun 2024 Page 5 of 26
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
Investments quoted on a stock exchange are valued at market value at year end. Other investments are included at trustees' best estimate of market value.
Debtors and Prepayments
Debtors are recognised at the settlement account. Prepayments are valued at the amount prepaid.
Stocks and Work In Progress
These are valued at the lower of cost or market value.
30 Jun 2024 Page 6 of 26
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
Solihull County Scout Council For the year ended 31 March 2024
| 2024 2023 |
2024 2023 |
2024 2023 |
|---|---|---|
| Note 3 Incoming Resources | ||
| Voluntary Income | ||
| Membership Fees 7,031 6,587 |
||
| Donations 123 23 |
||
| Grants - 3,000 |
||
| Total Voluntary Income 7,155 9,610 Funds Generating Activities |
||
| County Fundraising Income 200 - |
||
| Total Funds Generating Activities 200 - Investment Income |
||
| Bank Interest 1,585 659 |
||
| Total Investment Income 1,585 659 Incoming Resources From Charitable Activities |
||
| Scouting Events | ||
| Night Hike Income 1,928 1,920 |
||
| Operation Chameleon Income 14,251 15,090 |
||
| County Camp Income - 49,100 |
||
| Total Scouting Events 16,179 66,110 |
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| Scout Activities Income 305 168 |
||
| Premises Income 17,963 15,376 |
||
| DofE Receipts 1,927 2,674 |
||
| SAS activities income - 1,250 Jamboree Income |
||
| Jamboree Fundraising Income 61,497 - |
||
| Jamboree Fees Income 36,037 - |
||
| Jamboree Other Income 639 - |
||
| Total Jamboree Income 98,173 - |
||
| Total Incoming Resources From Charitable Activities 134,547 85,578 Other Incoming Resources |
||
| Other Revenue - 311 |
||
| Other County Income 2,500 - |
||
| Total Other Incoming Resources 2,500 311 |
||
| Total Note 3 Incoming Resources 145,987 96,159 |
30 Jun 2024 Page 7 of 26
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
| 2024 2023 |
2024 2023 |
2024 2023 |
|---|---|---|
| Note 4 Resources Expended | ||
| Expenditure on Charitable Activities | ||
| Scouting Events Expenditure | ||
| Operation Chameleon Costs 12,965 13,577 |
||
| Night Hike Costs 1,154 1,244 |
||
| County Camp Costs - 47,148 |
||
| Skills for Adults Costs 528 - |
||
| Total Scouting Events Expenditure 14,648 61,969 Scouting Activities Expenditure |
||
| County Commissioners Fund - 100 |
||
| County Development Activity 403 - |
||
| Scout Development Activity 25 - |
||
| Training 348 - |
||
| Young Leaders 111 137 |
||
| OSM Licences 2,592 2,268 |
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| Equipment Purchases 249 1,178 |
||
| Uniforms 15 240 |
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| DofE Expenses 63 43 |
||
| DofE Cost of Goods Sold 1,594 2,483 |
||
| Special Needs Training 1,522 - |
||
| Scout Activities 1,000 731 |
||
| Total Scouting Activities Expenditure 7,922 7,179 Jamboree Expenditure |
||
| Jamboree Fundraising Costs 13,052 - |
||
| Jamboree Costs 84,874 - |
||
| International Expeditions Support 160 - |
||
| Total Jamboree Expenditure 98,086 - HQ Premises Expenditure |
||
| Electricity 1,646 1,074 |
||
| Gas 5,676 3,228 |
||
| Water 174 359 |
||
| Drainage/Sewerage 267 54 |
||
| Caretaker 1,131 1,044 |
||
| Cleaning 1,309 - |
||
| HQ Lease - 225 |
||
| Insurance 441 501 |
||
| Building Maintenance 3,577 861 |
||
| Building Major Expenditure 13,794 6,845 |
||
| Other Premises Costs 171 1,171 |
||
| Total HQ Premises Expenditure 28,186 15,363 Expenditure on Administering The Charity |
||
| Accountancy Fees 437 372 |
||
| Advertising & Marketing 36 53 |
30 Jun 2024 Page 8 of 26
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
| 2024 2023 |
|
|---|---|
| Bank Charges 120 144 |
|
| County Administrator 1,492 - |
|
| Conferences 188 548 |
|
| Internet & Digital Comms 543 693 |
|
| Meeting Expenses 306 11 |
|
| Presentations 253 660 |
|
| Printing, Postage & Stationery 376 218 |
|
| Write Offs - 662 |
|
| Other County Costs 107 - |
|
| Total Expenditure on Administering The Charity 3,858 3,360 Scout Active Support Expenditure |
|
| SAS Administration Costs 100 74 |
|
| SAS Activity Costs 100 1,743 |
|
| Total Scout Active Support Expenditure 200 1,817 |
|
| Total Expenditure on Charitable Activities 152,899 89,689 |
|
| Total Note 4 Resources Expended 152,899 89,689 |
30 Jun 2024 Page 9 of 26
County EoY Accounts Solihull County Scout Council
Note 5 Support Costs
Solihull County Scout Council For the year ended 31 March 2024
5.1 Support Costs
Support costs are allocated to the most relevant category within Note 4 Resources expended above.
30 Jun 2024 Page 10 of 26
County EoY Accounts Solihull County Scout Council
Note 6 Expenses and Fees
Solihull County Scout Council For the year ended 31 March 2024
6.1 Trustee Remuneration
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity.
6.2 Trustee Expenses
The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:
| 2024 | 2023 | |
|---|---|---|
| Number of Trustees Paid Expenses | 2 | 3 |
| Nature of the Expenses | Office Expenses, Travel, subsistence |
Office Expenses, Travel, subsistence |
| Total Amount Paid | £663 | £1,030 |
6.3 Independent Examiners Fees
The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:
| 2024 | 2023 | |
|---|---|---|
| Independent Examiner's Fees | £0 | £0 |
| Other fees for advice, consultancy, & accountancy | £0 | £0 |
| Total Amount Paid | £0 | £0 |
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County EoY Accounts Solihull County Scout Council
Note 7 Paid Employees
Solihull County Scout Council For the year ended 31 March 2024
7.1 Paid Employees
The County has no paid employees. Caretaking duties are reimbursed by payment of an honorarium.
30 Jun 2024 Page 12 of 26
County EoY Accounts Solihull County Scout Council
Note 8 Grantmaking
Solihull County Scout Council For the year ended 31 March 2024
8.1 Grants & Donations
The charity made no material grants and donations during the year. No material grants were made to institutions.
30 Jun 2024 Page 13 of 26
County EoY Accounts Solihull County Scout Council
Note 9 Tangible Fixed Assets
Solihull County Scout Council For the year ended 31 March 2024
9.1 Tangible Fixed Assets
The County does not currently own any assets which are used for more than one year, and have a cost value of at least £5000.
30 Jun 2024 Page 14 of 26
County EoY Accounts Solihull County Scout Council
Note 10 Investment Assets
Solihull County Scout Council For the year ended 31 March 2024
10.1 Investment Assets
The County currently holds no fixed asset investments. See Note 14 to these accounts regarding cash held at bank as a short term investment.
30 Jun 2024 Page 15 of 26
County EoY Accounts Solihull County Scout Council
Note 11 Stocks
Solihull County Scout Council For the year ended 31 March 2024
11.1 Stocks Held
The County holds the following items as stock for sale:
| 2024 | 2023 | |
|---|---|---|
| Stocks Held | ||
| DofE Packs Stock Held | 1,220 | 709 |
| Total Stocks Held | 1,220 | 709 |
30 Jun 2024 Page 16 of 26
County EoY Accounts Solihull County Scout Council
Note 12 Debtors & Prepayments
Solihull County Scout Council For the year ended 31 March 2024
12.1 Analysis of Debtors
The breakdown of monies owed to the County is as follows. The Prepayments represent expenditure made in advance of the Roverway and Australia jamboree events, while the accounts receivable represents invoices raised for fees for these events not yet paid.
| 2024 | 2023 | |
|---|---|---|
| Analysis of Debtors | ||
| Accounts Receivable | 125,523 | 1,569 |
| Prepayments | 4,000 | 81,627 |
| Total Analysis of Debtors | 129,523 | 83,196 |
30 Jun 2024 Page 17 of 26
County EoY Accounts Solihull County Scout Council
Note 13 Short Term Investments
Solihull County Scout Council For the year ended 31 March 2024
13.1 Investments Analysis
The County does not hold any funds in investments other than savings accounts with CAF Bank.
30 Jun 2024 Page 18 of 26
County EoY Accounts Solihull County Scout Council
Note 14 Cash at Bank and In Hand
Solihull County Scout Council For the year ended 31 March 2024
14.1 Analysis of Deposits
Funds held in the County's bank accounts and as cash are as follows:
| 2024 2023 |
2024 2023 |
|---|---|
| Cash at Bankand In Hand | |
| Co-Op Bank | |
| Co-Op Current A/C 24,247.63 - |
|
| Co-Op Savings Account 110,000.00 - |
|
| Total Co-Op Bank 134,247.63 - CAF Bank |
|
| Current Account 5,128.88 42,469.06 |
|
| HQ Account 3,929.71 7,387.74 |
|
| Activities Account - 8,145.00 |
|
| Events Account 0.01 15,580.44 |
|
| DofE Account - 2,385.10 |
|
| Savings Account 10,233.96 60,381.19 |
|
| Fundraising (Jamboree) 0.76 4,951.42 |
|
| Scout Active Support - 765.82 |
|
| Total CAF Bank 19,293.32 142,065.77 Equals |
|
| Equals Main Account 1,850.99 16.99 |
|
| Equals Cards 236.12 928.86 |
|
| Total Equals 2,087.11 945.85 Cash |
|
| County Cash 127.00 127.00 |
|
| Total Cash 127.00 127.00 |
|
| Total Cash at Bank and In Hand 155,755.06 143,138.62 |
30 Jun 2024 Page 19 of 26
County EoY Accounts Solihull County Scout Council
Note 15 Creditors and Accruals
Solihull County Scout Council For the year ended 31 March 2024
15.1 Analysis of Creditors
Funds owed by the County are as follows. The amounts for Income in Advance (Deferred Income) relate to income for the Roverway and Australia jamboree events. These amounts are included here as they would in principle be required to be returned should the event not proceed. Also included are Blythe District membership fees received in advance.
| 2024 | 2023 | |
|---|---|---|
| Analysis of Creditors | ||
| Income in Advance | (201,618) | (132,607) |
| Total Analysis of Creditors | (201,618) | (132,607) |
30 Jun 2024 Page 20 of 26
County EoY Accounts Solihull County Scout Council
Note 16 Funds Breakdown
Solihull County Scout Council For the year ended 31 March 2024
16.1 Endowment and Restricted Funds
The County has no funds held under Endowment terms or other legally Restricted funds.
16.2 Unrestricted Funds
The County's Unrestricted Funds are broken down as follows:
| 2024 | 2023 | |
|---|---|---|
| Unrestricted Funds | ||
| General Fund | (79,412) | (69,317) |
| Buildings Fund | - | (5,000) |
| Activities Fund | - | (8,646) |
| Jamboree Fund | (5,521) | (5,433) |
| International Fund | - | (926) |
| SAS Fund | - | (2,523) |
| Total Unrestricted Funds | (84,933) | (91,845) |
30 Jun 2024 Page 21 of 26
County EoY Accounts Solihull County Scout Council
Note 17 Transactions with Related Parties
Solihull County Scout Council For the year ended 31 March 2024
17.1 Transaction with Related Parties
During the financial year the County has paid onward annual membership fees received from Groups and Districts to the Scout Association (see Note 3). The County has entered into no other transactions with related parties in respect of remuneration or benefits, loans or other transactions.
30 Jun 2024 Page 22 of 26
County EoY Accounts Solihull County Scout Council
Note 18 Governance Costs
Solihull County Scout Council For the year ended 31 March 2024
18.1 Governance Costs
Governance activities other than those relating to AGM and County meetings have been undertaken on a voluntary basis.
30 Jun 2024 Page 23 of 26
County EoY Accounts Solihull County Scout Council
Note 19 Volunteer Time
Solihull County Scout Council For the year ended 31 March 2024
19.1 Volunteer Time
A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts.
30 Jun 2024 Page 24 of 26
County EoY Accounts Solihull County Scout Council
Note 20 Additional Disclosures
Solihull County Scout Council For the year ended 31 March 2024
20.1 Additional Disclosures
In the view of the trustees, no additional disclosures are required.
30 Jun 2024 Page 25 of 26
County EoY Accounts Solihull County Scout Council
Independent Examiner's Report to the Trustees of the Solihull County Scout Council
Solihull County Scout Council For the year ended 31 March 2024
I report to the trustees on my examination of the accounts of the Solihull County Scout Council for the period ended 31st March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 5-25.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
Responsibilities and basis of report
As the charity trustees of the Solihull County Scout Council 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 Solihull County Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's statement
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:
-
accounting records were not kept in respect of the Solihull County Scout Council as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Name:
Qualification :
Address:
Date:
30 Jun 2024 Page 26 of 26
County EoY Accounts Solihull County Scout Council
Statement of Financial Activities
Solihull County Scout Council For the year ended 31 March 2024
| Statement of Financial Activities Solihull County Scout Council For the year ended 31 March 2024 |
Statement of Financial Activities Solihull County Scout Council For the year ended 31 March 2024 |
Statement of Financial Activities Solihull County Scout Council For the year ended 31 March 2024 |
|---|---|---|
| 2024 2023 |
||
| Incoming Resources | ||
| Voluntary Income 7,155 9,610 |
||
| Funds Generating Activities 200 - |
||
| Investment Income 1,585 659 Incoming Resources From Charitable Activities |
||
| Scouting Events 16,179 66,110 |
||
| Scout Activities Income 305 168 |
||
| Premises Income 17,963 15,376 |
||
| DofE Receipts 1,927 2,674 |
||
| SAS activities income - 1,250 |
||
| Jamboree Income 98,173 - |
||
| Total Incoming Resources From Charitable Activities 134,547 85,578 |
||
| Other Incoming Resources 2,500 311 |
||
| Total Incoming Resources 145,987 96,159 Resources Expended |
||
| Expenditure on Charitable Activities | ||
| Scouting Events Expenditure | ||
| Operation Chameleon Costs 12,965 13,577 |
||
| Night Hike Costs 1,154 1,244 |
||
| County Camp Costs - 47,148 |
||
| Skills for Adults Costs 528 - |
||
| Total Scouting Events Expenditure 14,648 61,969 |
||
| Scouting Activities Expenditure 7,922 7,179 |
||
| Jamboree Expenditure 98,086 - |
||
| HQ Premises Expenditure 28,186 15,363 |
||
| Expenditure on Administering The Charity 3,858 3,360 |
||
| Scout Active Support Expenditure 200 1,817 |
||
| Total Expenditure on Charitable Activities 152,899 89,689 |
||
| Total Resources Expended 152,899 89,689 |
||
| Net Movement In Funds (6,912) 6,471 |
30 Jun 2024 Page 1 of 26
County EoY Accounts Solihull County Scout Council
County Balance Sheet
Solihull County Scout Council As at 31 March 2024
| County Balance Sheet Solihull County Scout Council As at 31 March 2024 |
County Balance Sheet Solihull County Scout Council As at 31 March 2024 |
|---|---|
| 31 MAR 2024 31 MAR 2023 |
|
| Current Assets | |
| Stocks and Work in Progress | |
| DofE Packs Stock Held 1,220 709 |
|
| Total Stocks and Work in Progress 1,220 709 Debtors and Prepayments |
|
| Prepayments 4,000 81,627 |
|
| Accounts Receivable 125,523 1,569 |
|
| Total Debtors and Prepayments 129,523 83,196 Cash at bank and in hand |
|
| Current Account 5,129 42,469 |
|
| Savings Account 10,234 60,381 |
|
| DofE Account - 2,385 |
|
| HQ Account 3,930 7,388 |
|
| Events Account - 15,580 |
|
| Activities Account - 8,145 |
|
| Fundraising (Jamboree) 1 4,951 |
|
| Scout Active Support - 766 |
|
| Equals Main Account 1,851 17 |
|
| Equals Cards 619 929 |
|
| County Cash 127 127 |
|
| Co-Op Current A/C 24,248 - |
|
| Co-Op Savings Account 110,000 - |
|
| Total Cash at bank and in hand 156,138 143,139 |
|
| Total Current Assets 286,881 227,044 Creditors: amounts falling due withinone year |
|
| Accounts Payable 330 2,592 |
|
| Income in Advance 201,618 132,607 |
|
| Total Creditors: amounts falling due within one year 201,948 135,199 |
|
| Net Current Assets (Liabilities) 84,932 91,845 |
|
| Total Assets less Current Liabilities 84,932 91,845 |
|
| Net Assets 84,932 91,845 Unrestricted Funds |
|
| General Fund 79,412 69,317 |
|
| Buildings Fund - 5,000 |
|
| Activities Fund - 8,646 |
|
| SAS Fund - 2,523 |
|
| International Fund - 926 |
30 Jun 2024 Page 2 of 26
County EoY Accounts Solihull County Scout Council
County Balance Sheet
| 31 MAR 2024 | 31 MAR 2023 | |
|---|---|---|
| Jamboree Fund | 5,521 | 5,433 |
| Total Unrestricted Funds | 84,933 | 91,845 |
| Xero Funds Adjustment | ||
| Current Year Earnings | (6,912) | 6,471 |
| Retained Earnings | 6,912 | (6,471) |
| Total Xero Funds Adjustment | - | - |
The financial statements were approved by the Trustees on ……………….2024 and signed on their behalf by
| Signature | Name | Position |
|---|---|---|
| Jackie Butterworth | County Chair | |
| Chris Davis | County Treasurer |
30 Jun 2024 Page 3 of 26
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
Solihull County Scout Council For the year ended 31 March 2024
Note 1 Basis of Preparation
1.1 Basis of accounting
These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities:
the 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) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and the Charities Act 2011.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
1.4 Going Concern
The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.
Note 2 Accounting Policies
INCOMING RESOURCES
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SoFA) when
-
the charity becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Membership Subscriptions
Memberships subscription collected on behalf of other parts of the Scout Movement are reported net of any amount paid out because these subscription are in effect held as agents before being paid out.
Incoming Resources with related Expenditure
Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the Statement of Financial Activity.
Grants and Donations
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
30 Jun 2024 Page 4 of 26
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
This is only included in the SoFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at an estimate of value to the charity or the amount realised. Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated Services & Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of voluntary help received is not included but is described in the trustees’ annual report.
Investment Income
This is included in the accounts when receivable.
Investment Gains & Losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability Recogntion
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs
Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible Fixed Assets For Use By The Charity
These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a reasonable value on receipt.
Investments
30 Jun 2024 Page 5 of 26
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
Investments quoted on a stock exchange are valued at market value at year end. Other investments are included at trustees' best estimate of market value.
Debtors and Prepayments
Debtors are recognised at the settlement account. Prepayments are valued at the amount prepaid.
Stocks and Work In Progress
These are valued at the lower of cost or market value.
30 Jun 2024 Page 6 of 26
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
Solihull County Scout Council For the year ended 31 March 2024
| 2024 2023 |
2024 2023 |
2024 2023 |
|---|---|---|
| Note 3 Incoming Resources | ||
| Voluntary Income | ||
| Membership Fees 7,031 6,587 |
||
| Donations 123 23 |
||
| Grants - 3,000 |
||
| Total Voluntary Income 7,155 9,610 Funds Generating Activities |
||
| County Fundraising Income 200 - |
||
| Total Funds Generating Activities 200 - Investment Income |
||
| Bank Interest 1,585 659 |
||
| Total Investment Income 1,585 659 Incoming Resources From Charitable Activities |
||
| Scouting Events | ||
| Night Hike Income 1,928 1,920 |
||
| Operation Chameleon Income 14,251 15,090 |
||
| County Camp Income - 49,100 |
||
| Total Scouting Events 16,179 66,110 |
||
| Scout Activities Income 305 168 |
||
| Premises Income 17,963 15,376 |
||
| DofE Receipts 1,927 2,674 |
||
| SAS activities income - 1,250 Jamboree Income |
||
| Jamboree Fundraising Income 61,497 - |
||
| Jamboree Fees Income 36,037 - |
||
| Jamboree Other Income 639 - |
||
| Total Jamboree Income 98,173 - |
||
| Total Incoming Resources From Charitable Activities 134,547 85,578 Other Incoming Resources |
||
| Other Revenue - 311 |
||
| Other County Income 2,500 - |
||
| Total Other Incoming Resources 2,500 311 |
||
| Total Note 3 Incoming Resources 145,987 96,159 |
30 Jun 2024 Page 7 of 26
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
| 2024 2023 |
2024 2023 |
2024 2023 |
|---|---|---|
| Note 4 Resources Expended | ||
| Expenditure on Charitable Activities | ||
| Scouting Events Expenditure | ||
| Operation Chameleon Costs 12,965 13,577 |
||
| Night Hike Costs 1,154 1,244 |
||
| County Camp Costs - 47,148 |
||
| Skills for Adults Costs 528 - |
||
| Total Scouting Events Expenditure 14,648 61,969 Scouting Activities Expenditure |
||
| County Commissioners Fund - 100 |
||
| County Development Activity 403 - |
||
| Scout Development Activity 25 - |
||
| Training 348 - |
||
| Young Leaders 111 137 |
||
| OSM Licences 2,592 2,268 |
||
| Equipment Purchases 249 1,178 |
||
| Uniforms 15 240 |
||
| DofE Expenses 63 43 |
||
| DofE Cost of Goods Sold 1,594 2,483 |
||
| Special Needs Training 1,522 - |
||
| Scout Activities 1,000 731 |
||
| Total Scouting Activities Expenditure 7,922 7,179 Jamboree Expenditure |
||
| Jamboree Fundraising Costs 13,052 - |
||
| Jamboree Costs 84,874 - |
||
| International Expeditions Support 160 - |
||
| Total Jamboree Expenditure 98,086 - HQ Premises Expenditure |
||
| Electricity 1,646 1,074 |
||
| Gas 5,676 3,228 |
||
| Water 174 359 |
||
| Drainage/Sewerage 267 54 |
||
| Caretaker 1,131 1,044 |
||
| Cleaning 1,309 - |
||
| HQ Lease - 225 |
||
| Insurance 441 501 |
||
| Building Maintenance 3,577 861 |
||
| Building Major Expenditure 13,794 6,845 |
||
| Other Premises Costs 171 1,171 |
||
| Total HQ Premises Expenditure 28,186 15,363 Expenditure on Administering The Charity |
||
| Accountancy Fees 437 372 |
||
| Advertising & Marketing 36 53 |
30 Jun 2024 Page 8 of 26
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
| 2024 2023 |
|
|---|---|
| Bank Charges 120 144 |
|
| County Administrator 1,492 - |
|
| Conferences 188 548 |
|
| Internet & Digital Comms 543 693 |
|
| Meeting Expenses 306 11 |
|
| Presentations 253 660 |
|
| Printing, Postage & Stationery 376 218 |
|
| Write Offs - 662 |
|
| Other County Costs 107 - |
|
| Total Expenditure on Administering The Charity 3,858 3,360 Scout Active Support Expenditure |
|
| SAS Administration Costs 100 74 |
|
| SAS Activity Costs 100 1,743 |
|
| Total Scout Active Support Expenditure 200 1,817 |
|
| Total Expenditure on Charitable Activities 152,899 89,689 |
|
| Total Note 4 Resources Expended 152,899 89,689 |
30 Jun 2024 Page 9 of 26
County EoY Accounts Solihull County Scout Council
Note 5 Support Costs
Solihull County Scout Council For the year ended 31 March 2024
5.1 Support Costs
Support costs are allocated to the most relevant category within Note 4 Resources expended above.
30 Jun 2024 Page 10 of 26
County EoY Accounts Solihull County Scout Council
Note 6 Expenses and Fees
Solihull County Scout Council For the year ended 31 March 2024
6.1 Trustee Remuneration
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity.
6.2 Trustee Expenses
The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:
| 2024 | 2023 | |
|---|---|---|
| Number of Trustees Paid Expenses | 2 | 3 |
| Nature of the Expenses | Office Expenses, Travel, subsistence |
Office Expenses, Travel, subsistence |
| Total Amount Paid | £663 | £1,030 |
6.3 Independent Examiners Fees
The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:
| 2024 | 2023 | |
|---|---|---|
| Independent Examiner's Fees | £0 | £0 |
| Other fees for advice, consultancy, & accountancy | £0 | £0 |
| Total Amount Paid | £0 | £0 |
30 Jun 2024 Page 11 of 26
County EoY Accounts Solihull County Scout Council
Note 7 Paid Employees
Solihull County Scout Council For the year ended 31 March 2024
7.1 Paid Employees
The County has no paid employees. Caretaking duties are reimbursed by payment of an honorarium.
30 Jun 2024 Page 12 of 26
County EoY Accounts Solihull County Scout Council
Note 8 Grantmaking
Solihull County Scout Council For the year ended 31 March 2024
8.1 Grants & Donations
The charity made no material grants and donations during the year. No material grants were made to institutions.
30 Jun 2024 Page 13 of 26
County EoY Accounts Solihull County Scout Council
Note 9 Tangible Fixed Assets
Solihull County Scout Council For the year ended 31 March 2024
9.1 Tangible Fixed Assets
The County does not currently own any assets which are used for more than one year, and have a cost value of at least £5000.
30 Jun 2024 Page 14 of 26
County EoY Accounts Solihull County Scout Council
Note 10 Investment Assets
Solihull County Scout Council For the year ended 31 March 2024
10.1 Investment Assets
The County currently holds no fixed asset investments. See Note 14 to these accounts regarding cash held at bank as a short term investment.
30 Jun 2024 Page 15 of 26
County EoY Accounts Solihull County Scout Council
Note 11 Stocks
Solihull County Scout Council For the year ended 31 March 2024
11.1 Stocks Held
The County holds the following items as stock for sale:
| 2024 | 2023 | |
|---|---|---|
| Stocks Held | ||
| DofE Packs Stock Held | 1,220 | 709 |
| Total Stocks Held | 1,220 | 709 |
30 Jun 2024 Page 16 of 26
County EoY Accounts Solihull County Scout Council
Note 12 Debtors & Prepayments
Solihull County Scout Council For the year ended 31 March 2024
12.1 Analysis of Debtors
The breakdown of monies owed to the County is as follows. The Prepayments represent expenditure made in advance of the Roverway and Australia jamboree events, while the accounts receivable represents invoices raised for fees for these events not yet paid.
| 2024 | 2023 | |
|---|---|---|
| Analysis of Debtors | ||
| Accounts Receivable | 125,523 | 1,569 |
| Prepayments | 4,000 | 81,627 |
| Total Analysis of Debtors | 129,523 | 83,196 |
30 Jun 2024 Page 17 of 26
County EoY Accounts Solihull County Scout Council
Note 13 Short Term Investments
Solihull County Scout Council For the year ended 31 March 2024
13.1 Investments Analysis
The County does not hold any funds in investments other than savings accounts with CAF Bank.
30 Jun 2024 Page 18 of 26
County EoY Accounts Solihull County Scout Council
Note 14 Cash at Bank and In Hand
Solihull County Scout Council For the year ended 31 March 2024
14.1 Analysis of Deposits
Funds held in the County's bank accounts and as cash are as follows:
| 2024 2023 |
2024 2023 |
|---|---|
| Cash at Bankand In Hand | |
| Co-Op Bank | |
| Co-Op Current A/C 24,247.63 - |
|
| Co-Op Savings Account 110,000.00 - |
|
| Total Co-Op Bank 134,247.63 - CAF Bank |
|
| Current Account 5,128.88 42,469.06 |
|
| HQ Account 3,929.71 7,387.74 |
|
| Activities Account - 8,145.00 |
|
| Events Account 0.01 15,580.44 |
|
| DofE Account - 2,385.10 |
|
| Savings Account 10,233.96 60,381.19 |
|
| Fundraising (Jamboree) 0.76 4,951.42 |
|
| Scout Active Support - 765.82 |
|
| Total CAF Bank 19,293.32 142,065.77 Equals |
|
| Equals Main Account 1,850.99 16.99 |
|
| Equals Cards 236.12 928.86 |
|
| Total Equals 2,087.11 945.85 Cash |
|
| County Cash 127.00 127.00 |
|
| Total Cash 127.00 127.00 |
|
| Total Cash at Bank and In Hand 155,755.06 143,138.62 |
30 Jun 2024 Page 19 of 26
County EoY Accounts Solihull County Scout Council
Note 15 Creditors and Accruals
Solihull County Scout Council For the year ended 31 March 2024
15.1 Analysis of Creditors
Funds owed by the County are as follows. The amounts for Income in Advance (Deferred Income) relate to income for the Roverway and Australia jamboree events. These amounts are included here as they would in principle be required to be returned should the event not proceed. Also included are Blythe District membership fees received in advance.
| 2024 | 2023 | |
|---|---|---|
| Analysis of Creditors | ||
| Income in Advance | (201,618) | (132,607) |
| Total Analysis of Creditors | (201,618) | (132,607) |
30 Jun 2024 Page 20 of 26
County EoY Accounts Solihull County Scout Council
Note 16 Funds Breakdown
Solihull County Scout Council For the year ended 31 March 2024
16.1 Endowment and Restricted Funds
The County has no funds held under Endowment terms or other legally Restricted funds.
16.2 Unrestricted Funds
The County's Unrestricted Funds are broken down as follows:
| 2024 | 2023 | |
|---|---|---|
| Unrestricted Funds | ||
| General Fund | (79,412) | (69,317) |
| Buildings Fund | - | (5,000) |
| Activities Fund | - | (8,646) |
| Jamboree Fund | (5,521) | (5,433) |
| International Fund | - | (926) |
| SAS Fund | - | (2,523) |
| Total Unrestricted Funds | (84,933) | (91,845) |
30 Jun 2024 Page 21 of 26
County EoY Accounts Solihull County Scout Council
Note 17 Transactions with Related Parties
Solihull County Scout Council For the year ended 31 March 2024
17.1 Transaction with Related Parties
During the financial year the County has paid onward annual membership fees received from Groups and Districts to the Scout Association (see Note 3). The County has entered into no other transactions with related parties in respect of remuneration or benefits, loans or other transactions.
30 Jun 2024 Page 22 of 26
County EoY Accounts Solihull County Scout Council
Note 18 Governance Costs
Solihull County Scout Council For the year ended 31 March 2024
18.1 Governance Costs
Governance activities other than those relating to AGM and County meetings have been undertaken on a voluntary basis.
30 Jun 2024 Page 23 of 26
County EoY Accounts Solihull County Scout Council
Note 19 Volunteer Time
Solihull County Scout Council For the year ended 31 March 2024
19.1 Volunteer Time
A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts.
30 Jun 2024 Page 24 of 26
County EoY Accounts Solihull County Scout Council
Note 20 Additional Disclosures
Solihull County Scout Council For the year ended 31 March 2024
20.1 Additional Disclosures
In the view of the trustees, no additional disclosures are required.
30 Jun 2024 Page 25 of 26
County EoY Accounts Solihull County Scout Council
Independent Examiner's Report to the Trustees of the Solihull County Scout Council
Solihull County Scout Council For the year ended 31 March 2024
I report to the trustees on my examination of the accounts of the Solihull County Scout Council for the period ended 31st March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 5-25.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
Responsibilities and basis of report
As the charity trustees of the Solihull County Scout Council 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 Solihull County Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's statement
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:
-
accounting records were not kept in respect of the Solihull County Scout Council as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Name:
Qualification :
Address:
Date:
30 Jun 2024 Page 26 of 26
County EoY Accounts Solihull County Scout Council