2023-12-31-accounts - Cheshire County Scout Council

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REGISTEREDCHARITYNUMBER:511356

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Cheshire County Scout Council

Cheshire County Scout Council

Contents of the Financial Statements
for the Year Ended 31 December 2023

	`Page`
`Report of the Trustees`	`1 to 3`
`Independent Examiner's Report`	`4`
`Statement of Financial Activities`	`5`
`BalanceSheet`	`6`
`Notes to the Financial Statements`	`7 to 12`

Cheshire County Scout Council

`Report of the Trustees`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2023.The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPractice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK
and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

The objectives of the Scout Council are as a unit of the Scout Association.

TheAimofTheScoutAssociationistoactively engage and support young people in their personal development,
empowering them to make a positive contribution to society. In partnership with adults, young people take part in
fun indoor and outdoor activities. They learn by doing, by sharing in spiritual reflection and by taking
responsibility. They make choices, try new and challenging activities, and live their Scout Promise. All of this is
underpinned by our Scout values.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

This year we look back with pride, and no little astonishment at what we’ve achieved together.

We recorded a further 5% growth in membership, with over 450 Young People and 90 Adult Leaders having joined our twelve and a
half thousand strong movement this year.

We’ve opened another twelve Squirrels sections, for 4 to 6 year olds across the County, that’s 22 Dreys in total.

We’ve secured funding to support our ambitious Inclusive Growth Plan, recruiting 2 Local Growth Officers to help us open over
40 new sections over the next 2 years, to reach under-represented communities in Cheshire.

We were awarded Charity of the Year 2023 by The Cheshire and Warrington Pledge for Chamboree, our international Scout and Guide
Jamboree, which took place over the Summer.

We had a sell-out Cheshire Hike this Spring with over 700 Scouts and Explorer Scouts hiking. Whilst 275 Cub Scouts slept under
the GAIA Earth Artwork at Chester Cathedral. We opened our Skills Day out to Young Leaders, with over 120 taking part.

We had our first ever Cheshire King’s Scouts on Parade at Windsor this St. George’s Day. And over 560 Scouts and Explorers were
awarded Top Awards at Celebrating Success this Autumn, including 60 Explorer Belts, 130 YouShape Awards.

Leaders too were recognised, with a special award being made by the High Sheriff of Cheshire to our Explorer Belt and World
Scout Jamboree Leadership Teams in celebration of our Global Summer.

With over 100 Cheshire Scouts and leaders having had an unforgettable experience out in South Korea for the 25th World Scout
Jamboree. Despite the hurdles, Scouts broadened their horizons and showed incredible adaptability while also exploring the
cultural heritage of South Korea during the once-in-a-lifetime Jamboree.

In addition, our Explorer Belt Contingent of 60 Explorer Scouts and Scout Network members had an amazing two-week European
international expedition this Summer. With teams traveling across Belgium, The Netherlands and Germany.

We held 2 successful Community Impact Days at Tatton Park for under-represented communities, and children in foster care, as
well as 24 Big Help Out events across our 9 Districts for the King’s Coronation.

We have appointed a new Youth Lead for Cheshire Scouts, who will ensure that young people are empowered to share their ideas and
have a meaningful voice, getting them involved and engaged in our decision making, and shaping their own adventure.

Page 1

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Cheshire County Scout Council

`Report of the Trustees`

`FINANCIAL REVIEW`

`Reserves policy`

The Trustees continuallyreviewthe Charity’s Reservesalong with its income & expenditurethroughoutthe Scouting year.It
endeavours to keep them at a level necessary for future capital commitments, ongoing working capital requirements,
investments or grants to further develop the charity, to cover unforeseen shortfalls in budgets and to keep assets
and activity centres in good working order.

ThesepolicieshavegivenCheshireasoundfinancialbaseallowingCheshiretoconcentrate delivering an
attractive and robust programme for Scouts in Cheshire.

`General Reserves` `comprise: -` `Balance at 31 December 2023` `Less` `Funds considered by the Charity Commissioners as not available as` `they have been spent on Operating Assets (per accounts)` `Available Funds` `Designated Reserves as per accounts: -` `Restricted Reserves as per accounts: -`	`£` `266,127` `(114,208)` `173,204` `304,847` `135,239`

Designatedreservesare set asidefor specificrequirementsof the Countyfor futureactivities&capitalfunding.W hilst
Restricted reserves are used in accordance with the Donors restrictions.

TheTrusteeshavealsoinmindtheadditionalcostsrelatingtoActivityCentreActivities.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

The County's governing documentsare those of the Scout Association.They consist of a Royal Charter, which in turngives
authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.

`Recruitment and appointment of new trustees`

Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

`REFERENCE AND ADM INISTRATIVE DETAILS`

`Registered Charity number`

`Principal address`

Asher House
Barsbank Lane
Lymm
Warrington
Cheshire
WA13 0ED

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Cheshire County Scout Council

`Report of the Trustees`

`Trustees`

Mr P L Mather County Chair Mr D W Hopley County Lead Volunteer Mr D Skinner Youth Lead (Term started: 8 October 2023) Mr L W Thornton County Treasurer Mr M Rollinson JP DL Mr J Duley Mr J Vickery Miss E Vickers Mr A D Dodd (Term ended: 8 October 2023) Mr J Bennett (Term ended: 14 June 2023) Mr P Cox (Term ended: 14 June 2023) Miss L Dyer (Term ended: 14 June 2023) Mr N Flatman (Term ended: 14 June 2023) Mr A Little (Term ended 14 June 2023) Mr D Metcalfe (Term ended: 14 June 2023) Mr G Proctor (Term ended: 14 June 2023) Mrs V Thomason (Term ended: 14 June 2023) Mrs J Williamson (Term ended: 14 June 2023)

`Independent Examiner`

Stacy Mason FCCA HGA Accountants & Financial Consultants Ltd t/a Chittenden Horley – Chartered Accountants Hyde Park House Cartwright Street Hyde SK14 4EH Approved by order of the board of trustees on 14th May 2024 and signed on its behalf by:

Mr P L Mather – County Chair of the Trustee Board

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Cheshire County Scout Council

`Independent examiner's report to the trustees of Cheshire County Scout Council`

Year ended 31[st] December 2023

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2023 which are set out on pages 8 to 18.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stacy Mason

Stacy Mason FCCA

HGA Accountants & Financial Consultants Ltd t/a Chittenden Horley - Chartered Accountants Hyde Park House Cartwright Street Hyde SK14 4EH 22[nd] May 2024

The notes form part of these financial statements

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Information Classification: General

`Cheshire County Scout Council Statement of Financial Activities for the Year Ended 31 December 2023`

					`31.12.23`	`31.12.22`
			`Unrestricted`	`Restricted`	`Total`	`Total`
			`funds`	`funds`	`funds`	`funds`
		`Notes`	`£`	`£`	`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`			`13,466`	`4,300`	`17,766`	`10,942`
`Charitable activities`
`Campsites`			`125,359`	`-`	`125,359`	`77,372`
`Duke of Edinburgh Awards`			`5,265`	`-`	`5,265`	`4,771`
`Cheshire Hike`			`18,339`	`-`	`18,339`	`6,975`
`Investment income`	2		`6,180`	`-`	`6,180`	`119`
`Membership fees`			`85,766`	`-`	`85,766`	`41,585`
`International activities`			`14,126`	`-`	`14,126`	`25,443`
`Other scouting activities`			`9,457`		`9,457`	`-`
`Total`			`277,956`	`4,300`	`282,256`	`167,207`
`EXPENDITURE ON`
`Charitable activities`
`Campsites`			`169,159`	`4,300`	`173,459`	`92,606`
`Chamboree`			`-`	`-`	`-`	`12,862`
`Other Scouting Activities`			`48,613`	`-`	`48,613`	`35,818`
`Training`			`24,201`	`-`	`24,201`	`5,106`
`Duke of Edinburgh and Higher Awards`			`7,162`	`-`	`7,162`	`6,218`
`CheshireHike`			`15,756`	`-`	`15,756`	`15,870`
`Group Computer Systems OSM`			`23,220`	`-`	`23,220`	`18,576`
`Total`			`288,111`	`4,300`	`292,411`	`187,057`
`Net gains/(losses) on investments`			`2,436`	`-`	`2,436`	`(97)`
`NETINCOME/(EXPENDITURE)`			`(7,719)`	`-`	`(7,719)`	`(19,850)`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`			`578,693`	`135,239`	`713,932`	`733,782`
`TOTAL FUNDS CARRIED FORWARD`			`570,974`	`135,239`	`706,213`	`713,932`

The notes form part of these financial statements

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Cheshire County Scout Council

`Balance Sheet 31 December 2023`

				31.12.23	31.12.22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
FIXEDASSETS
Tangibleassets	4	114,208	-	114,208	100,639
Investments	5	22,103	-	22,103	19,668
		136,311	-	136,311	120,306
CURRENTASSETS
Debtors	6	23,047	-	23,047	20,450
Cash at bank		497,546	135,239	632,785	659,105
		520,592	135,239	655,831	679,555
CREDITORS
Amounts falling due within one year	7	(85,929)	-	(85,929)	(85,929)
NET CURRENT ASSETS		434,663	135,239	569,902	593,626
TOTAL ASSETS LESS CURRENT LIABILITIES		570,974	135,239	706,213	713,932
NETASSETS		570,974	135,239	706,213	713,932
FUNDS	8
Unrestricted funds:
General fund				266,127	273,847
BuildingFund				194,696	194,696
County Activity Fund				54,408	54,408
InternationalFund				8,487	8,487
CampsiteDevelopment				47,256	47,256
				570,974	578,694
Restrictedfunds:
RollingFund				15,430	15,430
LeverhulmeFund				4,489	4,489
Presidents Fund				3,499	3,499
Ernest Mather Fund				111,821	111,821
Cheshire Freemasons Fund				-	-
				135,239	135,239
TOTALFUNDS				706,213	713,933

The financial statements were approved by the Board of Trustees and authorised for issue on 14[th] May 2024 and were signed on its behalf by:

Mr L W Thornton – County Treasurer & Trustee

The notes form part of these financial statements

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Cheshire County Scout Council

Notes to the Financial Statements
for the Year Ended 31 December 2023

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin
accordancewith the Charities SORP(FRS 102) 'Accountingand Reportingby Charities: Statementof
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicof
Ireland'andtheCharitiesAct2011.Thefinancialstatementshavebeenpreparedunderthehistoricalcost
convention,withtheexceptionofinvestmentswhichareincludedatmarketvalue,asmodifiedbytherevaluation
of certain assets.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis
probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthe
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementand
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhas
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuseof
resources.

`Tangible fixed assets`

NodepreciationhasbeenprovidedonLand&Buildings,asintheopinionoftheTrusteesthevalueofForest
Camp, Sandiway, Cheshire is in excess of its cost.

Depreciationhasbeenprovidedat a rate of between 5 years and 10 years depending on the nature of the
asset.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

`2.`

INVESTMENTINCOME
31.12.2331.12.22
£ £
Deposit account interest6,180119

continued...

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Cheshire County Scout Council

`Notes to the Financial Statements - continued for the Year Ended 31 December 2023`

`3. TRUSTEES' REMUNERATION AND BENEFITS`

There were no trustees'remunerationor other benefitsfor the year ended 31 December2023 nor for theyear
ended 31 December 2022.

`4. TANGIBLE FIXED ASSETS`

`COST` `At 1 January 2023` `Additions for the year` `31 December 2023` `DEPRECIATION` `At 1 January 2023` `Charge for year` `At 31 December 2023` `NET BOOK VALUE` `At 31 December 2023` `At 31 December 2022`	`Freehold` `property` `£` `84,173` `-` `84,173` `-` `-` `-` `84,173` `84,173`	`Fixtures` `and` `fittings` `£` `94,028` `17,316` `111,344` `77,562` `3,746` `81,308` `30,036` `16,465`	`Motor` `vehicles` `Totals` `£` `£` `3,000` `181,202` `- 17,316` `3,000` `198,517` `3,000` `80,562` `-` `3,746` `3,000` `84,308` `-` `114,209` `-` `100,639`

`5. FIXED ASSET INVESTMENTS`

	`Listed`
	`investments`
	`£`
`MARKETVALUE`
`At 1 January 2023`	`19,668`
`Revaluations`	`2,435`
`At 31 December 2023`	`22,103`
`NET BOOK VALUE`
`At 31 December 2022`	`19,668`
`At 31 December 2023`	`22,103`

There were no investment assets outside the UK.

continued...

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Cheshire County Scout Council

`Notes to the Financial Statements - continued`

`for the Year Ended 31 December 2023`

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

`Prepayments and accrued income` `7.` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE` `Other creditors` `8.` `MOVEMENT IN FUNDS` `Unrestrictedfunds` `General fund` `Building Fund` `County Activity Fund` `InternationalFund` `Campsite Development` `Restricted funds` `RollingFund` `LeverhulmeFund` `Presidents Fund` `Ernest Mather Fund` `Cheshire Freemasons Fund` `TOTALFUNDS` `Net movement in funds, included in the above are as` `Unrestrictedfunds` `General fund` `TOTALFUNDS`	`YEAR` `follows:` `Incoming` `resources` `£` `277,956` `277,956` `277,956`	`At1.1.23` `£` `273,843` `194,696` `54,408` `8,487` `47,256` `578,694` `15,430` `4,489` `3,499` `111,821` `-` `135,239` `713,933` `Resources` `expended` `£` `(288,111)` `(288,111)` `(288,111)`	`31.12.23` `£` `23,047` `31.12.23` `£` `85,929` `Net` `movement` `infunds` `£` `(7,719)` `-` `-` `-` `-` `(7,719)` `-` `-` `-` `-` `-` `-` `(7,719)` `Gains and` `losses` `£` `2,436` `2,436` `2,436`	`31.12.22` `£` `20,450` `31.12.22` `£` `85,929` `At` `31.12.23` `£` `266,127` `194,696` `54,408` `8,487` `47,256` `570,954` `15,430` `4,489` `3,499` `111,821` `-` `135,239` `706,213` `Movement` `in funds` `£` `(7,719)` `(7,719)` `(7,719)`

continued...

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Cheshire County Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

`COMPARATIVE MOVEMENT IN FUNDS FOR 2022:`

continued...

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Cheshire County Scout Council

`Notes to the Financial Statements - continued`

`for the Year Ended 31 December 2023`

`COMPARATIVE MOVEMENT IN FUNDS`

`Unrestrictedfunds` `General fund` `Building Fund` `County Activity Fund` `InternationalFund` `Campsite Development` `Restricted funds` `RollingFund` `LeverhulmeFund` `Presidents Fund` `Ernest Mather Fund` `Cheshire Freemasons Fund` `TOTALFUNDS` `Net movement in funds, included in the above are as` `Unrestrictedfunds` `General fund` `TOTALFUNDS`	`follows:` `Incoming` `resources` `£` `79,892` `79,892` `79,892`	`At1.1.21` `£` `358,264` `194,696` `54,408` `8,487` `47,256` `663,111` `15,430` `4,489` `3,499` `111,821` `-` `135,239` `798,350` `Resources` `expended` `£` `(144,460)` `(144,460)` `(144,460)`	`Net` `movement` `infunds` `£` `(64,568)` `-` `-` `-` `-` `(64,568)` `-` `-` `-` `-` `-` `-` `(64,568)` `Gains and` `losses` `£` `-` `-` `-`	`At` `31.12.21` `£` `293,696` `194,696` `54,408` `8,487` `47,256` `598,543` `15,430` `4,489` `3,499` `111,821` `-` `135,239` `733,782` `Movement` `in funds` `£` `(64,568)` `(64,568)` `(64,568)`

continued...

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Cheshire County Scout Council

`Notes to the Financial Statements - continued for the Year Ended 31 December 2023`

`9. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 December 2023.

`10. DESCRIPTION OF FUNDS`

Rolling Fund: - To provide repayable loans, interest free, to Groups within the County for major projects.

PresidentsFund: -AfundtobedistributedatthediscretionoftheCountyLead Volunteerforthebenefitof
Scouting in Che shire.

Leverhulme Fund:  -Toprovide grantsto Scouts foradventurous activities.

ErnestMatherFund: - A donationreceivedtowardsthecostofa NewTraining&ResidentialBlockatForest
Camp Cheshire.

BuildingFund:  -MoniessetasidebytheCountyforthedevelopmentofitscampsites.Thisfundprovided
monies for the original acquisition of Forest Camp Cheshire of£84,173.

International Fund: - Monies set aside by the County for the funding of International Scouting events.

County Activity Fund: - Monies set aside by the County for the funding of large Activities within the County.

CampsiteDevelopmentFund: -MoniessetasidebytheCountytofundtheDevelopmentofits
Campsites.

Developmentof Scouting in Cheshire: - Grantsreceived to fund the employmentof a DevelopmentOfficerto
promote an increase in Scouting membership within the County.

Cheshire FreemasonsFund: -Donation received for the refurbishmentof Lakeviewat Forest Campand
Scouting in Cheshire.

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