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2024-03-31-accounts

Annual Report and Financial Statements – Year ending 31 March 2024 #SkillsForLife Page 1

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Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 2

WELCOME FROM THE CHAIR

This last year has seen Northumberland Scouts continuing to recover from COVID and we are now once more thriving and providing wonderful opportunities for young people to enjoy Scouting. Our newest members are our Squirrels and it was good to see them taking part in Chief Scouts awards presentations, proudly wearing their red uniform shirts.

We are in the middle of a major national change in how Scouting is organised and governed and although there are a lot of title changes e.g. County Commissioner becomes County Lead Volunteer, I am sure Scouting will continue to be an enjoyable part of life for young people and our adult volunteers.

I would particularly like to thank all our adult volunteers who give so much time to our wonderful organisation Sir Nigel Sherlock who has devoted almost his whole life to Scouting from joining Cubs in 1948, working behind the scenes on many gang shows, holding many Scouting roles including County President and Vice President, is retiring at this year’s AGM. We are grateful to the enormous support which he has given Northumberland scouting over so many years and we wish him well in his “retirement”

Our finances are in a good state, and we are grateful to Mark Beckwith for keeping these in order.

In the summer of 2023, our Scouts were on four separate international trips including the world jamboree in Seoul, South Korea. This event was not what had been expected largely due to terrible weather and a poor choice of camp site. There was much national publicity and the event terminated early. Our contingent was enormously resilient and were complimented on their fortitude. On their arrival back at Newcastle airport they were greeted by anxious parents who were delighted to see their safe return. We are enormously grateful to our wonderful County Contingent Leader, Liz Waterfield, and her team Ellie Cairns, Dave Meddings & Rod Caisley.

Alan Craft

County Chairman and President

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Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 3
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A YEAR OF ACHIEVEMENT

During the reporting period, we have continued to support our 10 Districts and 96 Groups to offer amazing Scouting. During the year we have continued to build the County team, and we have welcomed new members to the team to support our programme and activities. We have now introduced the new national model for County structures and have a Programme Lead (Laura Humphries), Volunteer Lead (Scott Blackett) and Support Lead (role currently vacant), along with our Safety Advisor (Michelle Mobberley). Paul Willis, Rio Groves and Stu Bennett continue to be part of the County senior leadership team,

Census

Our annual census was down in January 2024 with a total membership of 7,295. This is a decrease of 2.3% on our 2023 census. Our membership is 1,030 lower than pre-covid19 (Jan 2020). Beaver Scouts decreased by 7.8% across the County and Explorer Scouts increased by 7.8%. The number of adults in the County decreased by 3.1% to 1,657. We are currently investigating why Beaver Scout numbers have decreased to implement measures to reverse this going forward.

Adult recruitment remains a priority for the County. The average number of adults per section across the County is 2.6. We also have a shortage of Group Scout Leaders and Trustee Board members. The County Trustee Board is continuing to look at ways we can support adult recruitment.

Delivering an Amazing Programme

We continue to see many Group, District, and County events and activities being delivered and well-supported. During the year members of the County Team have had the privilege of attending many activities and events right across the County. The team have developed a county programme including activities and challenges for all our members. As part of our programme we delivered in May 2023, our Camp Together for over 1,400 participants.

Engaged Learning

We have continued to deliver Adult Training across the County and during the year; 136 Wood badges have been awarded and

228 other roles have completed their training. Huge efforts have also been made to reduce our non-compliance with mandatory training. During the year, our non-compliance has been below 1% for safety and safeguarding.

Transformation

During the year we have held several transformation meetings, keeping everyone up to date with the changes in Scouting. All of the proposed changes will help us to recruit and retain adult volunteers.

International Trips

During last summer we had groups attend camps in the UK, as well as in Spain and France. The County had 3 international trips with young people attending the Explorer Belt in Italy, the World Scout Jamboree in South Korea and a trip to Iceland. A huge thank you to all the adults who put so much time and effort into making these trips such a great experience.

Thank You

My sincere thanks to everyone who has supported Scouting across Northumberland over the past 12 months. Without the support and dedication of 1,657 adults, we would not be able to deliver Scouting to our 5,648 youth members across 96 Groups and 30 Units. My particular thanks to the County Senior Leadership team for all their support and hard work. I would also like to thank Prof Sir Alan and the Trustee board and the hard work of our County office staff, Pamela and Adam.

The next 12 months will continue to see growth, support new volunteers, offer more Scouting to more young people and continue to deliver amazing programmes and activities.

Peter Thorp County Lead Volunteer

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 4

OUR PURPOSE AND METHOD

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

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

Scouting is open to all young people between the ages of 4 and 25 years irrespective of class, ethnic origin, nationality (or statelessness) race, gender, marital or sexual status, mental or physical ability, or political or religious belief. Full membership is restricted to young people who will take the Scout Promise.

The Trustees must report on our public benefit in this Annual Report. We have assessed our aims, activities, and charitable objectives, which are to contribute to the development of young people in achieving their full potential as individuals, as responsible citizens, and as members of their local, national, and international communities. We believe that we have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship and community development.

The Scout County of Northumberland covers and operates across the local authority areas of Newcastle upon Tyne, North Tyneside, and Northumberland. Two types of service are provided by the County to further the Scout Association’s purpose: support to the operation of Scouting in Northumberland and provision of activities for young people.

A programme of activities, run by County volunteers, that furthers our purpose and method and complements those offered by Scout Groups and Districts is provided for members of the Association for each of the sections: Squirrels 4-6 years, Beaver Scouts, 6-8 years; Cub Scouts 8-10 years; Scouts, 10-14 years; Explorer Scouts, 14-18 years; and Network Scouts, 18-25 years. These activities are open to all young members in the County via their Scout Groups and Districts. Some activities are restricted in participant numbers by their nature, in which case places are taken on a first come first served basis or by selection. Any selection process adheres to the Association’s diversity policy and will consider any requirements of the activity. Activities are normally financed by a range of charges, together with fundraising for larger-scale activities. Should a young person not be able to pay 100% of the activity costs this would not be a bar to participation.

The County provides support to Districts and Groups operated by volunteer leaders and supporters across Northumberland. A team of volunteer Commissioners, Advisors and Skills instructors provides support to Districts and Groups in the delivery of their Scouting, which is achieved through meetings, visits and one-to-one assistance.

The County operates a programme of training for leaders and volunteers to equip them with the correct skills for their role.

Assistance is provided with the development of Scouting; administrative and communication support is provided to help the operation of Districts and Groups. These services are free at the point of access having been financed by a mix of membership fees, fundraising and donations.

OUR VALUES

Integrity We act with integrity; we are honest, trustworthy, and loyal.

Respect We have self-respect and respect for others. Care We support others and take care of the world in which we live.

Belief We explore our faiths, beliefs, and attitudes. Cooperation We make a positive difference; we cooperate with others and make friends.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 5

Skills for Life

Our Plan to prepare better futures

2018-2025

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 6

OUR VISION AND STRATEGIC OBJECTIVES

By 2025, we’ll have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme.

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

Our mission

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.

Our values

We act with care, respect, integrity, and cooperation, exploring our own and others’ beliefs.

The six programmes of work that will help us to deliver this strategy are:

People: More, well-trained, better supported, and motivated adult volunteers and young people, from diverse backgrounds.

Programme: A fun, enjoyable, high-quality programme consistently delivered and supported by simple (digital) tools.

Perception: Scouts are clearly understood, more visible, trusted, respected, and widely seen as playing a key role in today’s society.

Digital: Embedding our digital principles and transforming the Scouts experience with better digital tools.

As Scouts, we believe in preparing young people with skills for life.

We encourage our young people to do more, learn more and be more.

Each week, we give young people the opportunity to enjoy fun and adventure while developing the skills they need to succeed, now and in the future. We’re talking about teamwork, leadership and resilience – skills that have helped Scouts become everything from teachers and social workers to astronauts and Olympians.

We believe in bringing people together. We celebrate diversity and stand against intolerance, always.

Early Years: Provide more young people with skills for life through a new section for four- and five-year-olds.

Equity, Diversity, and Inclusion: Changing the way we think and do things so that we can become a movement that gives everyone what they need to thrive.

We’re a worldwide movement, creating stronger communities and inspiring positive futures.

#SkillsForLife

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 7

GROWTH

People

After years of sustained growth, Northumberland Scouts had a decline in overall membership in 2024 by 2.3% across the County (c170members). This continues the decline seen during the pandemic.

While we have seen some recovery since covid-19, highlighting the continuing demand for Scouting in the local communities, we recognise our numbers have not fully returned to pre-pandemic levels. This is partly due to having insufficient adult volunteers in leadership roles, something we are actively looking to address.

Membership 2024 2023 2022
Numbers
Young Boys 3982 4127 4254
People
Girls 1595 1570 1449
Self ID 14 10 8
Prefer not 47 48 5
to say
Sub Total 5638 5755 5716
Adults Sub Total 1657 1710 1667
Total 7295 7465 7386

Youth Growth

In 2024 we witnessed a 2% decline in young people (117 members) however we are actively working towards increasing our youth membership.

Sections 2024 2023 2022
Squirrel Scouts 250 191 63
Beaver Scouts 1387 1504 1448
Cub Scouts 1713 1743 1782
Scouts 1552 1608 1720
Explorer Scouts 637 591 598
Scout Network 99 118 105
Total 5638 5755 5716

Adult Recruitment

In 2024 we witnessed a 3.1% decline in adult members (53 adults) however we have seen an increase of 3% in those holding a leadership role. This continues to be a priority for the organisation.

Adults 2024 2023 2022
Active Support 66 67 67
Leadership 947 919 883
Manager 91 93 96
Support 109 146 131
Governance
444 485 490
Total 1657 1710 1667

YOUTH SHAPED

Youth Led

We’d like every young person to shape their own Scouts experience and get the skills they need to be great leaders. For this to happen, we must create opportunities for young people to use their voices. When young people shape Scouts, they improve our movement and become more likely to achieve their top awards.

Everything we do, and every decision we make, is shaped by our Youth Commissioner and the young people within Northumberland Scouts to ensure that we are not only a youth-focused organisation but also a youth-led organisation.

The County Youth Team have made considerable progress, ensuring that we listen to the input and feedback of our youth members when planning and running county-led activities, events, and competitions.

Programme

The team have continued to deliver a successful programme of activities (e.g., climbing, archery, top awards, etc.). The summer of 2023 saw three successful international events the World Scout Jamboree (South Korea), Explorer Belt (Italy), a County trip to Iceland and Camp Together in the UK.

Our Explorer Scout Leaders, District Explorer Scout Commissioners and Duke of Edinburgh Award team are doing an amazing job in supporting the efforts of so many D of E participants, resulting in some phenomenal achievements. Well done and many thanks to everyone involved.

Top Awards 2024 2023
Squirrels 96 42
Beavers 247 292
Cubs 254 286
Scouts 136 130
Top Awards for Explorers
2024
& Network
Platinum 18
Diamond 13
DofE Bronze 70
DofE Silver 48
DofE Gold 10
Young Leader Belt 27
King Scout Award 8
Scouts of the World 2

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 8

INCLUSIVITY

Ever since Scouts began, we’ve brought young people together from different backgrounds to enjoy adventurous experiences, learn new skills, and have fun.

More recently, we’ve made brilliant leaps forward to make our movement more inclusive. We’ve made sure our LGBTQ+ young people and volunteers can be themselves, our Race Equity project is gathering momentum, and we’re starting Scouts in areas we weren’t serving before.

While we’re proud of what we’ve achieved so far, there’s more we want to do to make our movement as inclusive as possible. We’re not stopping until every young person can join, enjoy themselves and thrive in Scouts.

COMMUNITY IMPACT of work

Northumberland Scouts have been working hard to drive equality, diversity, and inclusivity. We have continued to develop our training programme and have been actively engaging with volunteers, communicating the availability of resources (financial and non-financial) to support Scouting in Northumberland for all.

Together with District and Group teams, we have refocused our funding support to make Scouting more affordable for those members in disadvantaged areas and for those members who require short- or long-term financial support to take a fully active part in Scouting.

https://www.scouts.org.uk/volunteers/inclusion-anddiversity/

Impact on our Local Communities

To reach our goals, we’ll change how we deliver Northumberland Scouts continues to deliver high Scouts. Our three pillars of work — programme, quality programmes in a safe environment, people, and perception — are a plan of action to support members enabling young people to learn new skills while and extend our reach, so we impact the having fun. lives of more young people across the UK.

It has been heartening to see the difference we re) have made to the local communities as a result of Perception a host of initiatives taken by groups and districts across the County. The Big Help Out continues to © encourage Groups to focus on activities to have a positive effect on local communities. Thank you to everyone involved. People

Training

The County training team have continued to work incredibly hard throughout the year, utilising some virtual, and face-to-face training sessions, and developing our digital training resources. Training modules have been delivered in our Districts of Hadrian and North Northumberland which have been welcomed with learners in those Districts.

The team have continued to focus on compliance, ensuring keeping young people safe remains at the heart of what we do.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 9

TEAM NORTHUMBERLAND Leadership Team

County Lead Volunteer Peter Thorp

Senior Leadership Team Member Paul Willis

County Youth Lead Rio Groves

Transformation Lead Stu Bennett

Leadership Team Member (Safety) Michelle Mobberley

Leadership Team Member (Safeguarding) TBC

Programme Team Lead Laura Humphries

Volunteering Development Team Lead

Scott Blackett

Support Team Lead TBC

District Lead Volunteers Benton Scouts Kathryn Fuller

Blyth Valley Scouts Neil Robinson

Castle Morpeth Scouts Neil Fraser

City of Newcastle Scouts Kath Tyson

Hadrian Scouts Michelle Barber

Mid-Northumberland Scouts Stephen Hogg

North Northumberland Scouts Alan Kelly

Tynemouth Scouts Phil Rowell

Wansbeck Scouts Clive Rich

Whitley Bay & District Scouts Michael Munro

Programme Team

Squirrel Scouts Ann Bond

Beaver Scouts TBC

Cub Scouts Laura Humphries

Scouts Liz Waterfield

Explorer Scouts Joanne Clayton

Scout Network Tim Rodaway

International Karen Smith

Events Kathryn Fuller

DofE Sub Team Lead John Brittain

MAPS Land Mike Hawkins

MAPS Water Graham Atkinson

Nights Away Advisor Neal Armiger

KSA Coordinator

Vix Wallis

Volunteering Development

Team

Learning Team Lead Scott Blackett

Team Member (Compliance) Bruce Lenton

Awards and Recognition Team Lead TBC

Team Member (Resolutions) TBC

Team
Member		 (Growth &
Development)
TBC
Support Team
Team
Member
(Internal
Communications)
Sean Mulligan
Team
Member
(External
Communications)
TBC
Team
Member		 (Community
Engagement
TBC
Team Member (Property &
Equipment)
Simon Miller
Heritage Sub Team
Michael Taylor
Inclusion Team
TBC
Digital Team
TBC

Administration Manager Pamela Iley

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 10

Northumberland Scouts

Young People Top Awards

Chief Scout Acorn Award 96

Bronze Duke of Edinburgh Award 70

Chief Scout Bronze Award 247 ie Chief Scout Silver Award @ 254 Chief Scout Gold Award 136

2

Silver Duke of Edinburgh Award 48 Gold Duke of Edinburgh Award 10

Chief Scout Platinum Award 18

Young Leaders Belt 27

Chief Scout Diamond Award 13

Kings Scout Award 8

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 11

REVIEW OF FINANCIAL RESULTS

The Trustees acknowledge and thank the grant-making bodies which have supported our activities during the year; please see page 22 for further details.

Details of the County’s income and expenditure are reported in the financial statements on pages 17 to 29.

The County’s unrestricted income increased by £4,069 compared to the prior year. This was driven by an increase in charitable activities income of £3,391 and an increase in other income of £3,142. These were offset by a decrease in membership income of £2,283; a decrease in investment income of £77; and a decrease in donations and legacies income of £104.

The County’s unrestricted expenditure increased by £9,572 compared to the prior year driven by an increase in charitable activities spending of £9,413 reflecting the increased number of County activities delivered in FY24. In addition, there was an increase of £6,802 in staff costs and scout house costs driven by inflationary price increases, offset by a decrease of £6,861 across IT, award ceremony and other costs.

Net movement in unrestricted funds (before investment gains or losses) for the year moved from a net surplus of £1,883 to a net loss of £3,620. This is driven by decreased membership income, increased subsidising of County activities and inflationary cost increases. The net deficit achieved was in line with the County budget albeit we had hoped to achieve membership growth offset by higher levels of activity investment.

Investment gains were £1,388 (2022: £9,008 loss). This gain in value reflects the overall impact of macroeconomic events on the global economy.

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Unrestricted Expenditure
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In FY24 the County held several large events which involved £406,361 of restricted income and £404,860 of restricted costs giving a net surplus of £1,501. These events are budgeted to incur small surpluses (contingency) to mitigate risk exposure to the County and at the end of the events, any surpluses/deficits are transferred to the County reserves. In FY24 the events and associated surpluses/deficits were as follows: World Scout Jamboree (£2,047 deficit); Camp Together (£4,226 surplus); Explorer Belt (£3,275 deficit); and Iceland (£2,597 surplus).

On 31 March 2024, the general reserve on hand was £366,542 (2023: £354,215); of this, £120,010 (2023: £120,010) is held as a fixed asset for the County’s use. The free reserves on 31 March 2024 are £246,532 (2023: £234,205). Of these, 58% are held in investments which can be made available at short notice.

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10%
40%
26%
5%
15%
5%
Staff costs || Scout House | | Professional fees
IT Activities a Award Ceremonies
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The Trustees have reviewed the level of reserves against the requirements of core expenditure and a surplus of funds of £153,012 has been identified as of 31 March 2024. The Trustees acknowledge that the reserves are in excess of these requirements and the Trustees

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 12

INVESTMENT POLICY

The Trustee’s investment policy is reflected in the holdings of units in investment funds designed for charities. The units purchased include both fixed-interest and income-producing investments and represent 58% of the free reserves (see Finance Report).

RESERVES POLICY

The Trustees consider that general reserves held should represent at least 12 months of core County expenditure, determined to be £90,000; under normal circumstances, this allows necessary confidence for the continued financial stability of the County. As of 31 March 2024, the Trustees acknowledge that the reserves are more than these requirements and continue to look for suitable projects or resources which would assist in providing Scouting activities in the County.

SERIOUS MATTERS OR INCIDENTS

The Trustees confirm there were no serious incidents or matters to advise to the Charity Commission during the year.

GOING CONCERN

The Trustees have prepared these financial statements on the basis that the Charity is a going concern.

The Charity’s forecasts and projections, taking account of reasonably possible changes in performance, show that the Charity should be able to meet its day-to-day working capital requirements through its bank accounts and excess reserves (see Reserves Policy note). The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

RISK MANAGEMENT

Reduced income: The County is primarily reliant upon membership income in the form of subscriptions and this income is inherently linked to the performance of Groups and Districts within the County. The County holds excess reserves to ensure continuity of activities should there be a major reduction in income.

Unauthorised expenditure: Delegated approval limits are in place and the Treasurer, the Finance Sub-Committee, or the Executive Committee authorise all transactions depending on the nature and amounts involved. The County Treasurer approves all bank payments.

Cash flow risk: The Charity’s activities expose it primarily to the financial risks of changes in membership numbers and interest rates.

Credit risk: The Charity’s principal financial assets are bank balances and cash, investments and trade and other receivables. The Charity’s credit risk is primarily attributable to its receivables and loan debtors. The amount recognised in the statement of financial position are net of allowances for doubtful receivables. The credit risk on liquid funds is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies. Investments held are in investment funds designed for charities and can be released at short term notice.

Liquidity risk: The Charity has excess reserves and net current assets providing sufficient funds for ongoing operations. The Charity generally receives income ahead of the associated expenditure however where this may not be the case, the Charity actively manages any delays between receipts and expenditure to ensure the timing does not present liquidity issues for the Charity, or any shortfall.

The Trustees have assessed the major risks to which the charity is exposed, in particular, those related to the operations and finances of the charity and are satisfied the systems and procedures are in place to mitigate our exposure to the major risks.

Failure to follow Safeguarding Procedures: All adults are trained in Safeguarding procedures. The Scout Association (“TSA”) maintains a dedicated team to support and address any issues as a matter of urgency.

Injury to beneficiaries, volunteers, and members : The County through membership fees contributes to the Scout Association’s national accident insurance policy. Risk assessments are undertaken before all activities.

Damage to the building, property, and equipment: The County has sufficient buildings and contents insurance in place to mitigate against permanent loss.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 13

CONSITUTION

Northumberland County Scout Council (informally known as ‘the County’ and increasingly as ‘Northumberland County Scouts’), is a registered charity in England and Wales (No. 508681).

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 Scout Association, the Policy, Organisation and Rules (POR) of the Scout Association.

TRUSTEE BOARD & TRUSTEES

The Trustee Board is appointed at the Annual General Meeting of the County Scout Council. The Trustee Board are the Trustees of the charity and take the responsibilities of supporting and managing Scouting with the following key responsibilities:

TRUSTEE BOARD
2023/2024		 Appointment
Method		 Membership
of Sub
Committee		 Attendance
as % of
possible *
EX OFFICIO:
Prof Sir Alan Craft(Chairman)
Mark Beckwith(Treasurer)		 1
4		 b 75
75
Peter Thorp
(County Commissioner)		 3 100
Rio Groves(Youth Commissioner) 3 75
ELECTED:
Alan Kelly
Sean Mulligan
Harry James
Norma Pigeon
Daniel Thirlaway		 4
4
4
4
4		 b 100
75
25
100
75
NOMINATED:
Joycelyn Collie
Paul Coulson
Tony Stephenson
John Harvey
Fran Iley		 1
1
1
1
1		 b
a
b		 100
100
75
100
75
CO-OPTED
Helen Paterson 5 75

SUBCOMMITTEES

APPOINTMENT METHOD:

APPOINTMENT METHOD: APPOINTMENT METHOD:
1 Nominated by County Commissioner and confirmed by
County Scout Council at the AGM.
2 Elected by County Scout Council at AGM.
3 Appointed in accordance with Scout Association rules.
4 Elected from the County Scout Council by the County
Scout Council at the AGM. Elected members serve for
an initial term of three years and may stand for election
for a further term.
5 Co-opted by the County Executive Committee.

The Trustee Board operates with a couple of sub-committees focusing on specific areas of responsibility. Trustee Board members are encouraged to sit on one or more sub-committees. The following sub-committees operated during the year. The County Chairman, County Lead Volunteer and County Youth Lead Volunteer are ex-officio members of all subcommittees.

Annual Report and Financial Statements – Year ending 31 March 2024 #SkillsForLife

Page 14

TRUSTEES RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the annual report and the financial statements in accordance with the Charities Act 2011 and United Kingdom Generally Accepted Accounting Practice.

The Trustees also responsible for making sure the financial statements give a true and fair view of the state of affairs of the charity,

and of the incoming resources and application of resources for the year. In preparing these financial statements, Trustees must:

Trustees are responsible for keeping adequate accounting records that show and explain the charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charity, and that enable them to make sure that the financial statements comply with any applicable charity laws and, in particular, the Charities Act 2011. Trustees are also responsible for safeguarding the assets of the charity, and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on The Northumberland County Scouts website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. The maintenance and integrity of the County’s website is the responsibility of the Trustees. The Trustees’ responsibility also extends to the ongoing integrity of the financial statements contained there.

Trustees believe that the system of internal controls has been adequate to provide reassurance against material misstatement or loss.

This report was approved by the Trustees on 28[th] August 2024 and signed on their behalf by:

Professor Sir Alan Craft

County Chairman & President

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 15

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORTHUMBERLAND COUNTY SCOUT COUNCIL

I report to the Trustees on my examination of the financial statements of Northumberland County Scout Council for the year ended 31 March 2024, which are set out on pages 17 to 29.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011(‘the Act’). You consider that the audit requirements of section 144 of the 2011 Act do not apply and that an independent examination is required.

Having satisfied myself that the financial statements are not required to be audited, I report in respect of my examination of the financial statements carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales

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:

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 to enable a proper understanding of the accounts to be reached.

John Oswald BA FCA

Stephenson Coates Audit Limited

Chartered Accountants

West 2, Asama Court Newcastle Business Park Newcastle upon Tyne

13.09.2024

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 16

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Note
INCOME
Membership subscriptions
2
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
TOTAL INCOME
EXPENDITURE
Charitable activities
7
Other
10
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) BEFORE
INVESTMENT GAINS/(LOSSES)
(Losses)/gains on investment assets
14
NET INCOME/(EXPENDITURE)
Transfers between funds
18
NET MOVEMENT IN FUNDS FOR THE YEAR
Total funds at 1 April 2023
TOTAL FUNDS AT 31 MARCH 2024		 Restricted
funds
Unrestricted
funds
Total
funds
Total
funds
2024
£
2024
£
2024
£
2023
£
-
56,143
56,143
58,426
-
2,020
2,020
2,124
406,361
10,670
417,031
7,279
-
6,046
6,046
6,123
-
13,797
13,797
10,655
406,361
88,676
495,037
84,607
404,860
88,907
493,767
79,467
-
3,389
3,389
3,257
404,860
92,296
497,156
82,724
1,501
(3,620)
(2,119)
1,883
-
1,388
1,388
(9,008)
1,501
(2,232)
(731)
(7,125)
(14,579)
14,579
-
-
(13,078)
12,347
(731)
(7,125)
13,078
359,656
372,734
379,859
-
372,003
372,003
372,734

All activities relate to continuing operations.

The notes on pages 15 to 27 form part of these financial statements.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 17

BALANCE SHEET AT 31 MARCH 2024

Note
FIXED ASSETS
Tangible assets
13
Investments
14
CURRENT ASSETS
Debtors
15
Cash at bank
CREDITORS:<1 year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS OF THE CHARITY
18
Restricted funds
Unrestricted funds
TOTAL CHARITY FUNDS
£
6,666
271,238		 2024
£
120,010
140,645
260.655




111,348
372,003
-
372,003
372,003		 £
168,772
370,317		 2024
£
120,010
139,257
277,904 539,089
(166,556)

The financial statements on pages 17 to 29 were approved by the Trustees and authorised for issue on 28[th] August 2024

Signed for and on their behalf, by:

Prof Sir Alan Craft Chairman

Mark Beckwith County Treasurer

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 18

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION

The financial statements have been prepared in accordance with the Charities Act 2011, the Statement of Recommended Practice “Accounting and Reporting by Charities” Charities SORP (effective January 2019), and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Northumberland County Scout Council constitutes a public benefit entity as defined by FRS 102.

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

1.2 GOING CONCERN

The Trustees have prepared these financial statements on the basis that the Charity is a going concern.

The Charity meets its day-to-day working capital requirements through its bank accounts and excess reserves (see the Reserves Policy note included within the Trustees Report). The Charity’s forecasts and projections, taking account of reasonably possible changes in performance and broader economic conditions, show that the Charity should be able to operate within the level of its current excess funds. After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.3 FUND ACCOUNTING

Unrestricted funds are general funds which are available for use at the Trustees’ discretion in furtherance of the 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 a particular purpose. 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 a particular purpose. The costs 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.

Income and expenditure for events are accounted for on the accruals basis with the amounts being recognised in the period to which the event relates. For large activities such as World Scout Jamborees and Camp Together, where expenditure is incurred in advance of the activity taking place it is recognised as a prepayment, and where amounts are received by instalments from the participants in advance these are recognised as deferred income (amounts received in advance). When the event takes place, these balances are released as income and expenditure via the appropriate restricted fund.

1.4 INCOME RECOGNITION

Income is recognised in the Statement of financial activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. No amounts are included in the financial statements for services donated by volunteers.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 19

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH

2024

1.4 INCOME RECOGNITION (C ONTINUED )

The following specific policies are applied to categories of income:

1.5 EXPENDITURE RECOGNITION

Expenditure is recognised once there is a legal or constructive obligation committing the charity to that expenditure, it is probable settlement is required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.

The following specific policies are applied to particular categories of expenditure:

1.6 TANGIBLE FIXED ASSETS AND DEPRECIATION

Individual fixed assets costing more than £500 are capitalised and initially held at cost.

Tangible fixed assets other than freehold property are stated at cost less depreciation. Freehold property is stated at valuation, the valuation being the current market value assuming vacant possession.

Depreciation on other tangible fixed assets is provided at rates calculated to write off the cost or valuation of those assets, less their estimated residual value, over their expected useful lives on the following bases:

Asset Class Depreciation method and rate

Freehold property See note above Fixtures & fittings 33% straight line Computer equipment 33% straight line

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 20

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1.7 INVESTMENTS

Fixed asset investments are included at market value at the balance sheet date. Investments are initially recognised at their transaction value and subsequently measured at fair value at the balance sheet date.

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening carrying value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening carrying value (or purchase date if later).

1.8 DEBTORS

Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable amount.

1.9 CASH AND CASH EQUIVALENTS

Cash at bank in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments.

1.10 CREDITORS

Creditors are amounts owed by the Charity. They are measured at the amount that the Charity expects to have to pay to settle the debt.

1.11 FINANCIAL INSTRUMENTS

The Charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. These basic financial instruments other than investments (see 1.7 above) are initially recognised at transaction value and subsequently measured at amortised cost.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 21

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2 MEMBERSHIP SUBSCRIPTIONS INCOME

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Membership subscriptions 56,143 56,143 58,426

3 DONATIONS INCOME

Donations
General grants		 Restricted
Funds
Unrestricted
funds
Total
funds
Total
funds
2024
£
2024
£
2024
£
2023
£
-
-
-
-
-
2,020
2,020
2,124
-
2,020
2,020
2,124

General grants are those received from or via government agencies and charitable trusts, not conditional on delivering specified services, whilst donations are all other voluntary gifts and bequests. The Trustees are grateful for all these grants and donations which provide valuable assistance in maintaining support for scouting in the county.

Sums of £500 each or more were received from:

Handley Charity grant £1,750

4 CHARITABLE ACTIVITIES INCOME

Restricted Unrestricted Total Total
funds funds funds funds
2024 2024 2024 2023
£ £ £ £
Income from Scouting activities 406,361 10,670 417,031 7,279

Income from Scouting activities for 2023 was all unrestricted income.

5 INVESTMENT INCOME

Investment income - UK investments
Bank and building society interest		 Unrestricted
funds
Total
funds
Total
funds
2024
£
2024
£
2023
£
6,013
6,013
6,117
33
33
6
6,046
6,046
6,123

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 22

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6 OTHER INCOME

6
OTHER INCOME
Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Income from scouting services 13,797 13,797 10,655

Income from Scouting services includes income received from the City of Newcastle District Scouts for services performed on their behalf.

7 ANALYSIS OF RESOURCES EXPENDED BY ACTIVITES

Scouting activities
County services		 Direct
Support
Total
Total
2024
£
2024
£
2024
£
2023
£
404,860
4,907
409,766
13,220
43,110
40,890
84,000
66,248
447,970
45,797
493,767
79,468

8 DIRECT COSTS

World Scout Jamboree
Camp Together
Explorer Belt
Iceland
Activity and training costs
Wages and salaries
Pension costs		 Scouting
activities
2024
County
2024
Total
2024
Total
2023
£
£
£
£
154,562
-
154,562
-
71,840
-
71,840
-
53,083
-
53,083
-
125,375
-
125,375
-
-
14,782
14,782
24,405
-
27,281
27,281
25,533
-
1,048
1,048
823
404,860
43,110
447,970
50,761

Basis of allocation

Direct costs are those incurred in providing the activities and services undertaken by the County.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

9 SUPPORT COSTS

Training
Overheads
Wages and salaries
Pension costs		 Scouting
activities
2024
County
2024
Total
2024
Total
2023
£
£
£
£
4,907
-
4,907
4,632
-
33,336
33,336
17,046
-
7,275
7,275
6,809
-
279
279
220
4,907
40,890
45,797
28,707

Basis of allocation

Where support costs cannot be specifically attributed to the provision of activities or services, they are allocated on the basis of staff time.

10 OTHER COSTS

Governance costs
Independent examiners fee
AGM Expenses
Wages and salaries
Pension Costs		 Unrestricted
funds
Total
funds
Total
funds
2024
£
2024
£
2023
£
1,500
1,500
1,500
-
-
-
1,819
1,819
1,702
70
70
55
3,389
3,389
3,257

11 NET INCOME/EXPENDITURE

Depreciation of tangible fixed assets owned by the charity

2023 2022 £ £ - -

During the year, no trustees received any remuneration or benefits in kind (2023: £Nil).

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 24

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Pension costs		 2024
2023
£
£
36,375
34,044
1,397
1,098
37,771
35,142

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

Employees

2024 2023
No.
 No.
3 3

No employee received remuneration amounting to more than £60,000 in either year.

Eligible employees may participate in the County’s ‘money-purchase’ pension scheme with NEST (set up in October 2016).

13. TANGIBLE FIXED ASSETS

Cost or valuation
At 1 April 2023 & 31 March 2024
Depreciation
At 1 April 2023 & 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Freehold property Fixtures & fittings
Computer
equipment
Total
£
£
£
£
120,000
13,386
1,354
134,740
-
13,376
1,354
14,730
120,000
10
-
120,010
120,000
10
-
120,010

The purchase and refurbishment of the building was completed in April 2013 at a total cost of £162,086. The property was valued by ID Jefferson TD BA BSc MRICS, Chartered Surveyor, of Hindmarsh and Partners (who is external to the County) at £120,000 current market value with vacant possession in July 2014 and the Trustees consider that there has been no change in value since that date. The Trustees consider that to reflect the building at valuation rather than at cost reduced by future depreciation charges correctly reflects the purpose of acquiring a property for use as a County Office.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 25

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. FIXED ASSET INVESTMENTS

14.
FIXED ASSET INVESTMENTS
Market value
At 1 April 2023
Revaluation
At 31 March 2024
Historical cost
Material investments being more than 10% in value of the portfolio.
M & G
COIF		 Units
Total
£
£
139,257
139,257
1,388
1,388
140,645
140,645
143,520
143,520
Units
Total
78,132
78,132
62,513
62,513
140,645
140,645

15. DEBTORS

Loan debtors
Income Debtors
Prepayments and accrued income		 2024
2023
£
£
-
-
-
-
6,666
168,772
6,666
168,772

Accrued income includes £,2760 relating to office recharges.

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued expenditure
Monies received in advance		 2024
2023
£
£
4.117
3,352
162,439
442,270
166,556
425,622

Money received in advance includes £123,274 membership income relating to FY25 and £39.165 relating to large events taking place in FY25 (Kandersteg and Explorer Belt 2025).

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 26

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

17. FINANCIAL INSTRUMENTS

Financial assets measured at fair value through income and expenditure
Financial assets measured at amortised cost
Financial liabilities measured at amortised cost		 2024
2023
£
£
140,645
139,257
277,904
539,088
418,549
678,345
166,556
425,622

Financial assets measured at fair value through income and expenditure are based upon bid price and comprise unit trusts (see Note 14 above).

Financial assets measured at amortised cost comprise bank balances and sundry debtors of the Charity.

Financial liabilities measured at amortised cost comprise accruals and monies received in advance for the Charity and The Scout Association.

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 27

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18 STATEMENT OF FUNDS

18.1 STATEMENT OF FUNDS FOR THE YEAR ENDED 31 MARCH 2024

Designated funds
Interest on Leech funds
Designated
General County
Restricted funds
World Jamboree
Camp Together
Explorer Belt
Iceland
Mentoring Project
SUMMARY OF FUNDS
Designated funds
General funds
Restricted funds
Total of funds		 Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,441
20
-
-
-
5,461
5,441
20
-
-
-
5,461
-
-
-
-
354,215
88,656
(95,296)
14,579
1,388
366,542
359,656
88,676
(92,296)
14,579
1,388
372,003
3,340
152,514
(154,562)
(1,293)
-
-
4,617
76,066
(71,840)
(8,843)
-
-
581
49,808
(53,083)
2,694
-
-
-
127,973
(125,375)
(2,598)
4,540
-
-
(4,540)
-
-
13,078
406,361
(404,860)
(14,579)
-
(0)
Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,441
20
-
-
-
5,461
354,215
88,656
(92,296)
14,579
1,388
366,542
359,656
88,656
(92,296)
14,579
1,388
372,003
13,078
406,361
(404,860)
(14,579)
-
-
372,734
495,017
(497,156)
-
1,388
372,003

TRANSFERS

The Trustee Board has a policy that any surplus/(deficits) from large events are transferred/(reimbursed) from the County General funds following completion of the event. All large events are budgeted to make a small surplus, and the County ensures that any grants/fundraising amounts are utilised or returned where necessary. In 2024, the County also transferred the Mentoring Project funds to the General County funds. These had been set up over 10 years ago to support with County training, however, the County has never allocated training costs against these funds despite spending significant amounts on training over the years.

DESIGNATED FUNDS

The interest on funds loaned by the William Leech Charity has been set aside as a designated fund available for lending.

RESTRICTED FUNDS

The restricted funds are held as cash at bank.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18.2 STATEMENT OF FUNDS FOR THE YEAR ENDED 31 MARCH 2023

Designated funds
Interest on Leech funds
Designated
General County
Restricted funds
World Jamboree
Camp Together
Explorer Belt
Mentoring Project
SUMMARY OF FUNDS		 Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,441
-
-
-
-
5,441
5,441
-
-
-
-
5,441
361,340
84,607
(82,724)
-
(9,008)
354,215
366,781
84,607
(82,724)
-
(9,008)
359,656
3,340
-
-
-
-
3,340
4,617
-
-
-
-
4,617
581
-
-
-
-
581
4,540
-
-
-
-
4,540
13,078
-
-
-
-
13,078
Designated funds
General funds
Restricted funds
Total of funds		 Brought
Forward
Income
Expenditure
Transfers
in/out
Gains/
(Losses)
Carried
Forward
£
£
£
£
£
£
5,441
-
-
-
-
5,441
361,340
84,607
(82,724)
-
(9,008)
354,215
366,781
84,607
(82,724)
-
(9,008)
359,656
13,078
-
-
-
-
13,078
379,859
84,607
(82,724)
-
(9,008)
372,734

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 29

508681

REGISTERED CHARITY NUMBER

ADVISORS

BANKERS

PRESIDENT

Prof Sir Alan Craft

VICE PRESIDENTS

John Carr-Ellison Don Charlton MBE Her Grace the Duchess of Northumberland Lucy Winskell OBE LL

CHAIRMAN

Prof Sir Alan Craft

Barclays Bank Plc Newcastle City Branch Leicester LE87 2BB

INDEPENDENT EXAMINER

Principal: John Oswald Stephenson Coates Audit Limited Chartered Accountants West 2, Asama Court Newcastle Business Park Newcastle upon Tyne NE4 7YD

TREASURER

Mark Beckwith

COUNTY LEAD VOLUNTEER

Peter Thorp

SENIOR LEADERSHIP TEAM

Paul Willis Rio Groves Laura Humphries Scott Blackett Stu Bennett Michelle Mobberley

PLACE OF BUSINESS

OFFICE

Scout House 39 Horsley Avenue Shiremoor Newcastle upon Tyne NE27 0UG

Tel: 0191 251 4064

Email: info@northumberlandscouts.org.uk Web: northumberlandscouts.org.uk

ADMINISTRATION MANAGER

Pamela Iley COUNTY ADMINISTRATOR Adam Patterson

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 30

Our thanks

Northumberland Scouts would like to thank all its volunteers and supporters for their commitment and contributions over the last year

Northumberland Scouts

Charity number: 508681 (England and Wales)

Registered address: 39 Horsley Avenue, Shiremoor, North Tyneside, NE27 0UG

Contact us: info@northumberlandscouts.org.uk ~~—~~

facebook.com/northumberlandscouts x.com/NorthlandScouts Instagram/NorthumberlandScouts

Annual Report and Financial Statements for the year ended 31 March 2024 #SkillsForLife Page 31