2024-12-31-accounts

Scouts ate CLEVELAND SCOUT COUNCIL

ANNUAL REPORT and ACCOUNTS

for the year ended 31** December 2024 Registered Charity No. 505773

CLEVELAND SCOUT COUNCIL

2024

Trustees Report and Accounts for the year ended 31 December 2024

PRESIDENT		Vacant
VICE PRESIDENTS		Vacant
TRUSTEES
Ex-officio:
	County Lead Volunteer	MrA Woolf
Appointed by the Trustee Board:
	County Chair	Mr. F Rose
	County Secretary	Mrs S Dunn
	County Treasurer	MrD Skaife
		Mrs S Baldam to 08/06/24
		Mr L Bland
		MrA Elliott
	Girlguiding Cleveland	MrsH Hill
	Young Persons’ Representative	Mr B Fountain
	Deputy County Commissioner	Mr
	DC’s Representative	Mr P Elliott to 08/06/24
Co-opted:
	Chair—Appointments	Fufulled by County Chair Mr F Rose
	Raven Gill Management Chair	Mr N Scott
	Assistant County Treasurer	MrM Ward
BANKERS	HSBC Bank pic	60 Albert Road, Middlesbrough, TS1 1RS
	Barclays Bank pic	49 High Street, Stockton on Tees, TS20 1DL
		100 High Street, Middlesbrough, TS1 1QY
ADVISERS	Independent Examiner	Mr J Gresham FCCA, Gresham & Gale (Guisborough)
	Solicitors	Miles Hutchinson and Lithgow, Endeavour Partnership
SCOUT ASSOCIATION REGISTRATION		015600
CHARITY REGISTRATION
	Registration Number:	505773
	Contact Name & Address:	MrD Skaife, 450 Acklam Road,
		Middlesbrough,TS58BB

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CLEVELAND SCOUT COUNCIL

2024

Trustees’ Annual Report for the year ended 31° December 2024

The Trustees present their report and the financial statements of the charity for the year ended 31° December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014 (as amended by Update Bulletin 1 published on 2 February 2016).

Structure, Governance and Management

The 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 is a trust established under its rules, which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

The County is managed by the County Trustee Board, the members of which are the ‘Charity Trustees’ of the Cleveland County Scouts which is a registered charity (No. 505773). 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 Board consists of 3 independent representatives, Chair, Treasurer and Secretary together with the County Lead Volunteer, nominated, elected and co-opted members and meets 5 times a year. This Board exists to support the County Lead Volunteer in meeting the responsibilities of the appointments and is responsible for:

• e The maintenance of County property; e The raising of funds and the administration of County finance; e The insurance of persons, property and equipment;

• e County public occasions; e Assisting in the recruitment of leaders and other adult support; e Appointing any sub committees that may be required; e Appointing County Administrators and Advisers other than those who are elected.

The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include two cheque signatories for all bank accounts and comprehensive insurance policies to ensure that insurable risks are covered.

Objectives and Activities

The objectives of the County are as a unit of the Scout Association. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. This is summed up in the phrase skills for life.

• As Scouts we are guided by the values of Integrity, Respect, Care, Belief and Co-operation. Scouting takes place when young people, in partnership with adults, work together based on these values and they: « Enjoy what they are doing and have fun * Take part in activities indoors and outdoors « Learn by doing » Share in spiritual reflection » Take responsibility and make choices « Undertake new and challenging activities « Make and live by their Promise.

The County has been successful in meeting the objectives laid down by the Scout Association; it has supported and encouraged all the Districts to provide an enjoyable and attractive programme for all their members.

We have provided financial support, where possible, to enable leaders and young people to gain the necessary qualifications in Adventurous Activities thus allowing them to pass this knowledge on to the young people in their care. In addition, we have provided the necessary and relevant First Aid training over the past year across the County to enable them to continue running their section and adventurous activities. We have encouraged our adult volunteers to undertake the necessary online training modules as required especially “Safety and Safeguarding”. Additionally planning is in the early stages for the next World Scout Jamboree, and Haarlem; building on and developing leaders with the necessary skillsets.

The County meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

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CLEVELAND SCOUT COUNCIL

2024

The trustees have paid due regard to guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake.

Achievements and Performance

2024 saw the continued development of Squirrel dreys for the 4-6 year olds across the County, which is now beginning to be a major driver in the increasing numbers of both children and adult leaders. There were a number of achievements in the year: the Water Sports Team continued to modernise their equipment by successfully obtaining grants. Raven Gill continued their work to further improve the site. In total the year saw significant investment and a prudent consolidation of the financial position.

Financial Review

The County's policy on reserves is to hold sufficient resources to support and continue the charitable activities of the County should income and fundraising activities fall short. The County Trustee Board considers that the County should hold a sum equivalent to 12 months running costs, circa £25k. The County held general reserves (excluding designated and restricted funds) of approximately £44k against this at the end of the financial year. This was higher than initially expected because of increased return on savings due to interest rates, and lower than expected expenditure. The money raised will fund expenditure in 2025. In setting its levy for the year the County recognised this, along with the increasing costs borne by Districts such as the HQ Levy. In looking to the future this reserve along with other designated reserves will continue to underpin and address future risks to income and develop scouting.

The County holds several designated reserves to address specific risks or support future developments. The Trustee Board considers and reviews all reserves periodically. As highlighted in the 2023 Annual Accounts the County holds a restricted reserve for Overseas Projects in Zambia of £21k which arose from various fundraising activities in preparation of sending scouts to Zambia to undertake various projects but was cancelled because of Covid. Discussions have been held with Scout Association contacts, and some progress has been made. However, concerns still exist around money laundering issues, the practicalities of transferring funds, and safeguarding to ensure payments comply with any and all charitable aims and regulations.

All participants from the last Haarlem Jamboree were contacted regarding refunds of any money owed, and these were processed and paid to all responders prior to the end of 2024. Subsequently funds remaining will be held in reserves to provide a starting fund for the next Haarlem Jamboree. Alongside this, all final payments were made with regards to the World Jamboree, with the remaining reserves being held for the next one.

The County's Income and Expenditure is relatively small and consequently does not have sufficient funds to invest in longer-term investments such as stocks and shares. The County has therefore adopted a low-risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks. The County Trustee Board monitors the levels of bank balances, and the interest rates received to ensure the County obtains prudent value and income from its banking arrangements. The County is currently in the process of setting up a new bank account with Barclays and looking to transition the running of the accounts over to them during 2025.

Approved by the Trustees on 26 May 2025 and signed on their behalf by:

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a le
F Rose D Skaife
County Chair County Treasurer
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CLEVELAND SCOUT COUNCIL PAGE INTENTIONALLY BLANK

CLEVELAND SCOUT COUNCIL

2024

Annual Accounts for the year ended 31%t December 2024

Statement of Financial Activities - Summary for the year ended 315t December 2024

Income and Expenditure		2024		2024		2024		2023
		General Funds		Restricted Funds		Total		Total
TOTAL INCOMING RESOURCES (page 6)		80,239		275		80,514		108,760
TOTALRESOURCES EXPENDED (page 7)		72,479		8,151		80,630		133,224
		7,760		(7,876)		(116)		(24,464)
TRANSFERS BETWEEN FUNDS		2		a		a		z
NETINCOMING(OUTGOING) RESOURCES		7,760		(7,876)		(116)		(24,464)
Gains (losses) on investment assets		-		-		-	+	-
NETMOVEMENT INFUNDS		7,760		(7,876)		(116)		(24,464)
FUND BALANCES BROUGHT FORWARD (page 8)		275,490		55,317		330,807		355,271
FUNDBALANCESCARRIEDFORWARD	£	283,250	£	47,441	£	330691	£	330,807

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| CLEVELAND SCOUT COUNCIL

2024

Statement of Financial Activities for the year ended 31st December 2024

			2024		2024		2024		2023
INCOMING RESOURCES	Notes		oe		Restricted		Total		Total
Membership subscriptions			83,295		-		83,295		75,153
less: Payable to HQ			69,413		-		69,413		65,072
			13,882		-		13,882		10,081
INVESTMENT INCOME
Bank interest			2,629		-		2,629		1,314
ScoutAssoc. Charity Deposit interest			-		-		-		570
			2,629		-		2,629		1,884
DONATIONS/GRANTS
Donations/Grants			551		-		551		2,182
Miscellaneous			2,250		-		2,250		4,000
			2,801		-		2,801		6,182
ACTIVITIES
Explorer Sections			1,310		-		1,310		1,973
Training Team + County Team	6		-		2				#
Adventurous/Specialist Activities	6		11,053		-		11,053		9,105
Raven Gill Income	6		36,025		-		36,025		29,207
County Events			5,910		-		5,910		-
			54,298		-		54,298		40,285
EXPEDITION FUNDS
World Jamboree			-		275		275		23,802
Haarlem Jamboree			-		-		-		22,445
			-		275		275		46,247
OTHER INCOMING RESOURCES
HMRC Gift Aid			-		-		-		-
Badge Sales			360		-		360		315
DoE Sales			359		-		359		508
Raven Gill Providore Sales			5,901		-		5,901		3,258
Sundry income			9		-		9		-
			6,629		-		6,629		4,081
TOTALINCOMINGRESOURCES		£	80,239	£	275	£	80,514	£	108,760

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CLEVELAND SCOUT COUNCIL

2024

Statement of Financial Activities for the year ended 31% December 2024

				2024		2024		2024		2023
	RESOURCESEXPENDED	Notes		pnoeet		ee		Total		Total
	PREMISES
	Rent			7,314		-		7,314		6,017
	Utilities			16,161		-		16,161		11,323
	Insurance			2,908		-		2,908		3,167
	Repairs & Renewals - Raven Gill			17,787		-		17,787		14,613
	Miscellaneous Raven Gill Expenditure			125		-		125		104
				44,295		-		44,295		35,224
	DONATIONS /GRANTS
	Miscellaneous/Donations/Grants			-		-		-		-
	ACTIVITIES
	Explorer Sections			1,368		-		1,368		1,562
	Training -Team + County Team	6		39		-		39		137
	Adventurous Activities	6		6,797		-		6,797		6,848
	County Events	6		7,900		-		7,900		-
				16,104		-		16,104		8,547
	RESTRICTED FUNDS
	M Kelham Fund	7		-		232		232		219
	Jamboree
	)World ) Haarlem	>		- -		2,269 5,650		2,269 5,650		45,786 33,850
				-		8,151		8,151		79,855
	ADMINISTRATION EXPENSES
	Administration/Establishment			4,128		-		4,128		3,398
	Insurance			2,118		-		2,118		1,978
	Independent Examiner's Fees			850		-		850		650
				7,096		-		7,096		6,026
	TRUSTEE EXPENSES
	Travel/Accom.	8		690		-		690		337
				690		-		690		337
	OTHER EXPENDITURE
	Badges - cost ofsales			321		-		321		283
	DofE - cost of sales			140		-		140		547
	Raven Gill Providore - cost ofsales			3,332		-		3,332		2,405
;	Development			501		-		501		-
				4,294		-		4,294		3,235
	TOTALRESOURCESSPENT		£	72,479	£	8,151	£	80630	£	133,224

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CLEVELAND SCOUT COUNCIL

2024

'

Balance Sheet as at 315t December 2024

	Notes	2024		2024	2023	2023
FIXEDASSETS
Tangible assets	2		177,000			171,000
Investments			.	-		-
Payments on account/assets in course ofconstruction				-		-
			171,000			171,000
CURRENT ASSETS
Stocks	4	2,275			2,596
Debtors		-			-
Prepayments		5,258			4,708
Cash at bank and in hand	3	152,958			153,203
		160,491			160,507
less: CURRENT LIABILITIES
Amounts due within one year	5	800			700
NETCURRENTASSETS		159,691			159,807
less: LONG TERM LIABILITIES
Amounts due after more than one year		-			-
		159,691	159,691		159,807	159, 807
NETASSETS			£ 330,691			£ 330,807
Represented by: -
FUNDS
General Funds	i)		283,250			275,490
Restricted Funds	7		47,441			55,317
			£330,691			£330,807

The notes on pages 9 to 13 form part of these accounts

Approved by the Trustees on 26" May 2025 and signed on their behalf by:

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F Rose D Skaife
County Chair County Treasurer
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CLEVELAND SCOUT COUNCIL

2024

Notes to the Accounts for the year ended 31St December 2024

1 ACCOUNTING POLICIES

a) Basis of accounting

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The charity adopted SORP (FRS 102) in the current year but this has not affected the financial position or performance.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the contro! of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

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For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Investment income is earned through holding cash in a deposit account and is recognised when it is earned.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. All direct costs relate to the charity’s charitable activities.

(e) Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings, they are been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(f} Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(g) Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date because of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

(h) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity does not operate a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(i) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(j) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.

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(k) Tangible Fixed Assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Buildings - see note 2.

Buildings are not currently depreciated as they are included at market value which is reviewed annually by the trustees.

(I) Stocks

Stocks of badges and consumable items have been valued at the lower of cost and net realisable value.

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||||||||| |---|---|---|---|---|---|---|---| |2|TANGIBLE|ASSETS| |Land and|Office|Scouting|Total| |Buildings|Equipment|Equipment| |COST|or VALUATION| |Brought|forward|171,000|-|-|171,000| |Additions|-|-|-|-| |Disposals|-|-|-|-| |Carried|forward|171,000|-|-|171,000| |DEPRECIATION| |Brought forward|-|-|-|-| |Charge|for|year|-|-|-|-| |Eliminated|on|disposals|-|-|-|-| |Carried|forward|-|-|-|-| |NET|BOOK|VALUE| |Carried|forward|£|171,000|£|-£|-£|171,000| |2018 — Net Book|Values|171,000|-|-|171,000|

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The buildings and fixtures at Raven Gill have been shown at their insured value, which is reviewed annually by the Trustees and is believed to be a reasonable estimate of market value.

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3	CASH AT BANK AND IN HAND	2024	2023
	Bank Current Accounts	7,963	25,806
	Bank Deposit Accounts	144,932	127,343
	Cash in hand	63	54
	£	152,958 £	153,203
4	STOCK
	Badges	275	596
	Raven Gill Providore	2,000	2,000
	£	2,275 £	2,596
5	LIABILITIES:
	Amounts falling due within one year
	Creditors	800	700
	£	800 £	700
6	DESIGNATED FUNDS (Included in County current acc unless	stated otherwise)
	Adventurous Activities (Land, Water and Air)	11,172	7,326
	Specialist Activities (Climbing and Mountaineering)	1,264	854
	Jamboree Support	834	834
	County Camps’ Fund	8,530	8,530
	County Support & Development Fund	9,499	10,000
	Programme Support	7,477	7,477
	Raven Gill Camp Site (Separate Bank accounts)	21,731	26,629
	Training Team	7,557	5,745
	£	68,064£	67,395

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2024

7 RESTRICTED FUNDS (included in County current acc unless stated otherwise)

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2024|2023| |Mike|Kelham|Legacy|12,003|12,235| |Overseas)|Expeditions|196|196| |Overseas)|Projects|(Zambia)|21,586|21,586| |Overseas)|Seed|Fund|1,506|1,506| |David|Wood|Memorial|Fund|4,056|4,056| |Jamboree)|World|1,753|3,747| |Jamboree)|Poland|4,102|4,102| |Jamboree)|Haariem|2,239|7,889| |£|47,441|£|55,317| |8|TRUSTEES|REMUNERATION|AND|EXPENSES| |Remuneration|paid|to|trustees,|if|any|£|nil|£|nil| |Expenses|reimbursed|to|trustees|£|690|£|337| |Number|of trustees|reimbursed|2|1| |9|SUMMARY|OF|NET ASSETS|BY|FUNDS| |Unrestricted|Restricted|Total| |General|Designated| |(Note|6)|(Note|7)| |Fixed|Assets|171,000|-|-|171,000| |Net|Current Assets|44,186|68,064|47,441|159,691| |Long-term|Liabilities|-|-|-|-| |Net Assets|£|215,186|£|68,064|£|47,441¢|380,691|

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CLEVELAND SCOUT COUNCIL

2024

independent Examiner's Report to the Trustees of the Cleveland Scout Council

| report on the accounts of Cleveland Scout Council for the year ended 31%! December 2024, which are set out on pages 5 to 13 of this Report.

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 | might state to Cleveland Scout Council’s trustees those matters | am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than Cleveland Scout Council and their trustees for my examination work.

Respective responsibilities of Trustees and Examiner

Cleveland Scout Council's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• e examine the accounts under Section 145 of the 2011 Act;

• e to follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act; and

• e to state whether particular matters have come to my attention.

Basis of Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by Cleveland Scout Council and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that in any material respect the requirements

2. e to keep accounting records in accordance with Section 130 of the 2011 Act; and

3. e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

4. have not been met, or

5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

14 Fountain Street J Gresham FCCA Guisborough Gresham and Gale TS14 6PP Certified Chartered Accountants

Signed: ~~

Date: 26" May 2025

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