**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;
- The raising of funds and the administration of County finance;
- The insurance of persons, property and equipment;
- County public occasions;
- Assisting in the recruitment of leaders and other adult support;
- Appointing any sub committees that may be required;
- 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|
|||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:
1. accounting records were not kept in respect of the Solihull County Scout Council 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.
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)**|
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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)**|
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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.
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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.
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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.
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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.
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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:
1. accounting records were not kept in respect of the Solihull County Scout Council 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.
Name:
Qualification :
Address:
Date:
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County EoY Accounts Solihull County Scout Council