HADRIAN DISTRICT SCOUT COUNCIL 

ANNUAL REPORT 

| 

31 MARCH 2024 



HADRIANDISTRICTSCOUT COUNCIL ANNUAL REPORT 

## 31 MARCH 2024 

The Scout Association (incorporated by Royal Charter) 

Founder. The Lord Baden-Powell of Gilwell O.M, G.C.M.G., G.C.V.O., K.C.B., LL.D. President: His Royal Highness, The Duke of Kent K.G., G.C.M.G., G.C.V.O. Chief Scout: Bear Grylls 

## The Purpose of Scouting 

The purpose of Scouting 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 Scout Method 

The Scout Method provides an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law, which is guided by adult leadership. in practice the method is best seen when young people, in partnership with adults, are: 

- e enjoying what they are doing; e learning by doing: ® participating in varied and progressive activities; e making choices for themselves; « taking responsibility for their own actions; e working in groups; e taking increasing responsibility for others; @ taking part in activities outdoors; e sharing in prayer and worship; ® making and living out their Promise. 


**----- Start of picture text -----**<br>
The Scout Promise is: On my honour ! promise that | will do my best<br>To do my duty to God and to the King<br>To help other people and to keep the Scout Law<br>The Scout Lawis: A Scout is to be trusted<br>A Scout is loyal<br>A Scout is friendly and considerate<br>A Scout belongs fo the world-wide family of Scouts<br>A Scout has courage in all difficulties<br>A Scout makes good use of time<br>A and is careful of possessions and property<br> Scout has self-respect and respect for others<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
I<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
,<br>**----- End of picture text -----**<br>




## HADRIAN DISTRICT SCOUT COUNCGIL Officials 2023 — 2024 

President: Chairman: District Secretary: District Treasurer: District Commissioner. 

Vacant Richard Brown Alan Scott David Charlton Michele Barber 

Deputy District Commissioner: 

Vacant 

District Explorer Scout Commissioner: 

## Vacant 

Assistant District Commissioners: Beaver Scouts Cub Scouts Scouts 

District Scout Active Support Manager 

Scout Network Leader: Young Leader's Leader: 

County Representative: 

Vacant Vacant Stuart Ford 

Vacant 

Vacant 

Jonathan Howarth Rinke Vinkenoog 

## Elizabeth Berry 

Scout Active Support Unit Chairman: 

Vacant 

Elected 

Barbara Birley Barnaby Pilgrim Jo Berry Rinke Vinkenoog Stuart Ford Elizabeth Berry Jill Scott 

## Nominated 

## No Members Nominated 

Right of Attendance County Commissioner. County Chairman 

Peier Thorp Professor Sir Alan Craft 


**----- Start of picture text -----**<br>
;<br>**----- End of picture text -----**<br>


2 



## HADRIAN DISTRICT SCOUT COUNCIL Report of the Trustees For The Year Ended 31 MARCH 2024 

## The Trustees present their report and financial statements of the charity for the year ended 37 March 2024. REFERENCEAND ADMINISTRATION DETAILS 

REGISTERED CHARITY NUMBER 

ADDRESS FOR CORRESPONDENCE: 

510822 

15 Hall Farm Close Stocksfield NE43 7NL 

## TRUSTEES 

Details of all the Trustees who have served throughout the year are as follows: 

Trustee Name Office (if any} Date acted (if not for Richard whole year} Brown District Chairperson Michele Barber District Commissioner David Charlton District Treasurer Alan Scott District Secretary 

Peter Thorp. Professor Sir Alan Craft 

County Commissioner County Chairman 

Barney Pilgrim Rinke Vinkenoog Jo Berry Elizabeth Berry Stuart Ford Jill Scott 

, 

## NAMES & ADDRESSES OF ADVISERS 

Solicitors Mulcahy Smith 20 ~ 23 Regent Terrace Gateshead Tyne & Wear NE& 1LU 

District independent Examiner Ronald Joyce FCCA Ron Joyce Lid 18 Norham Road Whitley Bay Tyne & Wear NE26 2SD 

3 

; 

« 



## HADRIAN DISTRICT SCOUT COUNCIL Statement of Trustees Responsibilities For The Year Ended 31 MARCH 2024 

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. in preparing these financial Statements, the Trustees are required to: 

- e Select suitable accounting policies and then apply them consistently; 

- » Observe the methods and principies in the Charities SORP: 

- e Make judgements and estimates that are reasonable and prudent: 

- e State whether applicabie accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements: 

- e Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Signed on behaif of the Trustees (26% Richard Brown Chairperson 23 October 2024 

4 

ae 



HADRIAN DISTRICT SCOUT COUNCIL independent Examiner’s Report to the Trustee’s of the HADRIAN DISTRICT SCOUT COUNCIL 

| report on the accounts of the District for the year ended 31 March 2024, which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 12. This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2019. My work has been undertaken so that | 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, | do not accept or assume responsibility to anyone other than the charity and the charity's trustees for my examination work. 

## Respective responsibilities of Trustees and Examiner 

The District'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 2019 (the Charities Act)) and that an independent examination is needed. It is my responsibility to: 

- e Examine the accounts (under Section 145 of the Charities Act); e To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145 (5) (b) of the Charities Act); and 

- e To state whether particular matters have come to my attention. 

## Basis of Independent 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 the District and a comparison of the accounts presented with those records. {t 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 staternent 

In connection with my examination, no material matters have come to my attention (other than that disclosed below *} which gives me cause to believe that in, any material respect: + the accounting records were not kept in accordance with section 130 of the Charities Act; or * the accounts did not accord with the accounting records; or * the accounts did not comply with the applicabie requirements conceming 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. 

| 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 enabie a proper understanding of the accounts fo be reached. 

Ronald Joyée Chartered CeNjfied Accountant Ron Joyce Lid 18 Norham Road Whitley Bay 

Date: 24 October 2024 

eS) 



HADRIAN DISTRICT SCOUT COUNCIL 

## Statement of Financial Activities 3i MARCH 2024 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|2023/24|2022/23|
|funds|income|Total|Total|
|funds|
|Incoming|resources|3|
|Incoming resources|from generated|funds|
|Yoluntary|income|28,393|-|28,393|28,700|
|Activities|for generating|funds|8|-|8|30|
|Investment|income|229|-|229|92|
|Incoming|resources|from|
|charitable|activities|24,562|~|24,562|16,027|
|Total incoming resources|53,192|-|$3,192|44|349|
|Resources|expended|4-7|
|Fundraising trading costs|12,293|-|12,293|15,926|
|Charitable|activities|6,140|-|6,140|936|
|Governance costs|30,492|-|30,492|334,175|
|Tetal|resources|expended|__|48,925|-|48,925|50,037|
|Net|incoming/(outgoing)|
|resources|before|transfers|4,267|«|4,267|(5,188)|
|Gross|transfers|between|funds|-|-|-|-|
|Net movement|in|funds|
|_|(5,188)|
|Total funds|brought forward|69,237|12,900|82,137|87,325|
|Total|funds carried forward|73,504|12,900|86,404|82,137|

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


6 



## HADRIAN DISTRICT SCOUT COUNCIL 

Balance Sheet As at 31 MARCH 2024 

. 

' 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|2023/24|2022/23|
|funds|income|Total|Total|
|funds|
|£|£|£|£|
|Current|assets|
|Stock and work|in progress|-|-|-|-|
|Debtors and prepayments|A988|-|4,988|3,394|
|Cash|at bank and in hand|8|82,041|-|82,041|79,353|
|Total|current assets|87,029|-|87,029|$2,747|
|Creditors:|amounts|falling|
|due within|one year|9|625|“|625|610|
|Net|current|
|assets/(liabilities)|86,404|>|86,404|82,137|
|Total|assets|less|
|current liabilities|86,404|-|86,404|$2,137|
|Net Assets|86,404|-|86,404|_|82,137|
|Funds|of the Charity|
|Unrestricted|funds|10|73.504|~|73,504|69,337|
|Restricted|income|funds|10|12,900|-|12,900|12,900|
|Total Funds|86,404|-|86,404|82,137_|

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


The financial statements were approved by the Trustees on 23 October 2024 and signed on their behalf by 

Richard Brown Chairperson 

7 


**----- Start of picture text -----**<br>
,<br>**----- End of picture text -----**<br>




HADRIAN DISTRICT SCOUT COUNCIL 

| | | | : 

## Notes to the Financial Statements For The Year Ended 31 MARCH 2024 

1. BASIS OF PREPARATION 

## Basis of accounting 

- These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: © Accounting and Reporting by Charities — Statement of Recommended Practice « and(SORPwith2005);Accounting Standards . « and with the Charities Act 1993. 

- Change in basis of accounting There have been no changes to the accounting policies (valuation rules and methods of accounting) since last year. 

2. ACCOUNTING POLICIES 

## INCOMING RESOURCES 

## Recognition of incoming resources 

- These are included in the Statement of Financial Activities (SoFAj when: e 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 in the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents before being paid out. 

## Incoming resources with related expenditure 

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. 

Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. 

## Contractual income and performance related grants 


**----- Start of picture text -----**<br>
This is only included in the SoFA once the related goods or services have been delivered.<br>**----- End of picture text -----**<br>


Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised, Gifts in kind for sale or distribution are included in the accounts 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 and 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 any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 

8 

a 



HADRIAN DISTRICT SCOUT COUNCIL 

## Notes to the Financial Statements For The Year Ended 31 MARCH 2024 

## 2. ACCOUNTING POLICIES (Cont) 

## investment income 

## This is included in the accounts when receivable. 

## EXPENDITURE AND LIABILITIES 

## Liability recognition 

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 oftrustee 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 couditions 

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 have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. 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 charity 

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt. In previous years, tangible fixed assets were written off in the year of acquisition. Opening values have been estimated based on the insurance values as at 31 March 2005, being the best available estimate. 

9 



HADRIAN DISTRICT SCOUT COUNCIL 

Notes to the Financial Statements For The Year Ended 31 MARCH 2024 

3. ANALYSIS OF INCOMING RESOURCES 

|||Unrestricted|Restricted|2023/24|2022/23||
|---|---|---|---|---|---|---|
|||£|s|£|£||
|Voluntary income|||||||
|Membership subscriptions||26,136|-|26,136|28,700||
|Local authority grants||2,257|~|2,257|~||
||Total|28,393|-|28,393|28,700||
|Activities forgenerating funds|||||||
|Badge Sales||8g|-|8|30||
||Total|8|~|8g|30||
|investment income|||||||
|interestearned||229|~|229|92||
||Total|229||229|92||
|incoming resourcesfrom charitable||activities|||||
|Camps & Trips|Total|24,562<br>24,562|-<br>a|24,562<br>24,562|16,027<br>16,027||
|||||||__|
||Totalincome|53,192|B|53,192|44,849||



10 



## HADRIAN DISTRICT SCOUT COUNCIL 

## Notes to the Financial Statements For The Year Ended 31 MARCH 2024 

|4,<br>ANALYSISOFRESOURCESEXPENDED|4,<br>ANALYSISOFRESOURCESEXPENDED|4,<br>ANALYSISOFRESOURCESEXPENDED|EXPENDED||||
|---|---|---|---|---|---|---|
||Unrestricted||Restricted|2023/24|2022/23||
|||||£|£||
|Fundraisingtradingcosts|||||||
|Dilston Services and|||||||
|Repairs<br>BadgeExpenses||12,293<br>~|-<br>.|12,293<br>-|14,871<br>1,055||
|Total||12,293|-|12,293|15,926|_|
|Charitable Activities|||||||
|Camps& Trips||6,140|-|6,140|936||
|Total||6,140|~|6,140|___ 936||
|Governance Costs|||||||
|Training<br>Insurance<br>Administration&||1,826|-<br>~|1,826|-<br>2,025||
|Meetings<br>InternetandMarketing<br>Membership||1,760<br>244|-<br>-|1,760<br>244|2,350<br>14||
|subscriptions paidon|||||||
|District<br>District Explorer Scouts||25,674<br>363|-<br>-|25,674<br>363|28,146||
|Accountancy&|||||||
|Sundries||625|~|625|640||
|Total|_|30,492|-|30,492|33,175||
|Total expenditure|_|48,925|“|48,925|50,037||



5. EXPENSES AND FEES 

5.1 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: 

2023/24 2022/23 Number of trustees who were paid expenses 0 0 Nature of the expenses Honoraria and Honoraria and Total mileage claims mileage claims amount paid Enil Enil 6. GRANTMAKING 

The charity made the following material grants and donations during the year 6.1 No grants were made during the year. 


**----- Start of picture text -----**<br>
;<br>**----- End of picture text -----**<br>


ie 



BADRIAN DISTRICT SCOUT COUNCIL 

Notes to the Financial Statements For The Year Ended 31 MARCH 2024 

7. PAID EMPLOYEES 

The charity had no paid employees during the year 

8. CASH AT BANK AND IN HAND 

## Analysis of deposits 


**----- Start of picture text -----**<br>
Barclays Community<br>Building Business<br>Virgin Charity<br>CAF Gold<br>**----- End of picture text -----**<br>


9. CREDITORS AND ACCRUALS 9.1 Analysis of creditors 


**----- Start of picture text -----**<br>
Accruals and deferred income<br>Total<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
2023/24 2022/23<br>£ £<br>72,822 43,047<br>8,719 8,615<br>- 6,342<br>—_— - 20,849<br>Total 81,541 78.853<br>Amounts falling due within<br>one year<br>2023/24 2022/23<br>£ £<br>4,988 3,394<br>4,988 3,394<br>**----- End of picture text -----**<br>


10. ENDOWMENT AND RESTRICTED FUNDS 

10.1 Movements of major funds 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Opening|Closing|
|fund|Incoming|Outgoing|fund|
|balances|resources|resources|Transfers|balances|
|Fund names|£|£|£|£|£|
|Dilston|Site|Restoration|5,400|~|-|-|5,400|
|Dilston Lawn Mower|6,000|-|-|-|6,000|
|Dilston|Site|Maintenance|-|-|~|-|-|
|Dilston Road Maintenance|_—1,500|-|-|-|1,500|
|Total|restricted|12,906|-|-|~|12,900|
|General|Fund|69,237|53,192|48,925|-|73,504|
|Total Funds|82,137|53,192|43,925|-|86,404|

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


ll. TRANSACTIONS WITH RELATED PARTIES 

- 11.1 Remuneration and benefits 11.2 TheLoans charity paid no remuneration or benefits to any trustee or related party. The charity has no loans to/from any trustee or related party. 

- 11.3 Other transactions with trustees or related parties Other than the reimbursed expenditure at note 6 (if any) there were no other transactions with trustees or related parties. 


**----- Start of picture text -----**<br>
.<br>**----- End of picture text -----**<br>


i2