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2023-12-31-accounts

Chester District Scout Council

Unaudited Financial Statements for the Year Ended 31 December 2023

Chester District Scout Council

Contents of the Financial Statements For the year ended 31 December 2023

Page
Report of the Trustees 1 - 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 - 9

Chester District Scout Council Report of the Trustees For the year ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and Activities

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. As Scouts, we are guided by these values:

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

The trustees confirm that the entity meets the Charity Commission's public benefit criteria under the advancement of education and the advancement of citizenship or community development.

Financial Review

The trustees are of the view that the charity is sufficiently resourced. The trustee board regularly monitors the bank balances and the interest rates received to ensure the district obtains maximum value and income from its banking arrangements. The entity continues to raise funds by a variety of means, including:

In order to manage the business risks, the trustee board has resolved to maintain reserves (currently £80,000) to meet any unforeseen costs.

Page 1

Chester District Scout Council

Report of the Trustees

For the year ended 31 December 2023

Structure, Governance and Management

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

Reference and Administrative Details

Charity Name

Chester District Scout Council

Registered Charity Number

511406 Principal Address 58 Weston Grove Upton Chester CH2 1QJ

Principal Address

Trustees

Trustees
Mr K Skinner
Mr A Wilding
Mr B Hone Resigned 02 July 2023
Mrs L Roberts
Mr M Gallagher
Miss M Porter
Miss J Taker Resigned 20 July 2023
Mr D Bull OBE
Mr S Shone
Mrs K Collins
Mr N Thornton Resigned 29 February 2024
Mr A Hynds
Mr C Webster
Mr C Huxley-Clowes
Mr M Stout
Mr G Birch Appointed 02 July 2023
Mx J Booth Appointed 20 July 2023

Approved by the board of trustees on 18 April 2024 and signed on its behalf by:

Mr K Skinner (Chairperson)

Page 2

Chester District Scout Council Independent examiner's report to the trustees of Chester District Scout Council For the year ended 31 December 2023

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023, which are set out on pages 4 to 9.

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 Commision under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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 in order to enable a proper understanding of the accounts to be reached.

Signed: Date: Name: Caroline Blake Qualification: FCCA Address: C/O Mclintocks NW Limited 2 Hilliards Court Chester Business Park Chester CH4 9PX

Page 3

Chester District Scout Council

Statement of Financial Activities

Including Income and Expenditure Account for the year ended 31 December 2023

Notes
Income from:
Subscriptions
Scouting activities
Donations
Equipment donations
Grants
District shop
Hall hire
Investments
4
Other income
Total income
Expenditure on:
Scouting activities
District shop
Fundraising activities
District team
Donations
Bank charges
Insurance
Software
Travel
Waste collection
Phone costs
Gas & electric
Maintenance
Sundry
Rent
Depreciation
Irrecoverable debts
Total expenditure		 31.12.2023
Unrestricted
Restricted
Total
Funds (£)
Funds (£)
Funds (£)
19,862
-
19,862
71,878
-
71,878
32,643
-
32,643
-
-
-
-
2,500
2,500
3,751
-
3,751
240
-
240
1,138
-
1,138
13,565
-
13,565
143,077
2,500
145,577
-
123,646
-
123,646
7,084
-
7,084
493
-
493
469
-
469
-
-
-
370
-
370
2,553
-
2,553
515
-
515
39
-
39
1,311
-
1,311
560
-
560
1,513
-
1,513
759
-
759
353
-
353
476
-
476
13,739
-
13,739
-
-
-
153,880
-
153,880		 31.12.2022
Total
Funds (£)
9,745
42,818
47,281
11,620
1,700
10,079
200
178
5,000
128,621
76,547
7,108
-
54
254
-
2,971
672
-
1,109
567
1,602
901
39
70
12,496
8,892
113,283

Page 4

Chester District Scout Council Statement of Financial Activities continued Including Income and Expenditure Account

for the year ended 31 December 2023

Net income/(expenditure)
Extraordinary items
Transfers between funds
Net movement in funds
Fund balances brought forward
Fund balances carried forward		 (10,803)
2,500
(8,303)
-
-
-
1,252
(1,252)
-
(9,551)
1,248
(8,303)
589,182
1,000
590,182
579,631
2,248
581,879		 15,338
-
-
15,338
574,844
590,182

The statement of financial activities includes all gains and losses recognised in the year

All income and expenditure derive from continuing activities.

Page 5

Chester District Scout Council Balance Sheet

31 December 2023

Chester District Scout Council
Balance Sheet
31 December 2023
Notes
Fixed assets
Tangible assets
6
Current assets
Stock
Debtors
7
Prepayments
Cash at bank and in hand
Creditors
Amounts due within 1 year
8
Net current assets
Total assets less current liabilities
Net assets		 31.12.2023
Unrestricted
Restricted
Total
Funds (£)
Funds (£)
Funds (£)
379,309
-
379,309
379,309
-
379,309
7,204
-
7,204
21,070
-
21,070
502
-
502
174,754
2,248
177,002
203,530
2,248
205,778
3,208
-
3,209
3,208
-
3,209
200,322
2,248
202,569
579,631
2,248
581,879
579,631
2,248
581,879		 31.12.2022
Total
Funds (£)
386,832
386,832
5,763
12,598
-
189,207
207,569
4,219
4,219
203,350
590,182
590,182

Page 6

Chester District Scout Council

Balance Sheet continued 31 December 2023

Funds
9
Unrestricted funds:
General fund
Eurojam fund
Watersports fund
Fellowship fund
Gang Show fund
WSJ fund
Shop fund
Buildings & equipment fund
Network fund
Norway fund
YL fund
Hike fund
Scouting in Tilston fund
ESU fund
Restricted funds:
Arnold Clark fund
Ardagh fund
John Lewis fund
Total funds		 130,921
16,450
2,999
84
3,178
8,538
13,822
379,309
149
7,394
29
92
891
15,775
579,631
275
1,473
500
581,879		 139,139
19,870
1,458
283
8,166
23,542
9,892
386,832
-
-
-
-
-
-
589,182
1,000
-
-
590,182

The financial statements were approved by the Board of Trustees and authorised for issue on 18 April 2024 and were signed on its behalf by:

Mr K Skinner (Chairperson)

Page 7

Chester District Scout Council Notes to the accounts Year ended 31 December 2023

1. General information

Chester District Scout Council is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 58 Weston Grove, Upton, Chester, CH2 1QJ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertanties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. No cash flow statement has been presented for the charity.

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probably that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Tangible fixed assets

No depreciation has been charged on Land & Buildings as, in the opinion of the trustees, the value is in excess of its cost.

Depreciation is charged on other assets as follows:

Equipment: 20% straight line

A full year of depreciation is charged in the year of acquisition, and none in the year of disposal.

Page 8

Chester District Scout Council Notes to the accounts - continued Year ended 31 December 2023

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost comprises direct materials and other overheads incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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.

Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions are specified by donors or when funds are raised for restricted purposes.

4. Investment income

31.12.2023 31.12.2022
£ £
Bank account interest 1,138 178

5. Trustees' remuneration and benefits

There were no trustee's remuneration or other benefits for the year ended 31 December 2023 nor the year ended 31 December 2022.

6. Tangible fixed assets

Cost
At 1 January 2023
Additions for the year
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2022
At 31 December 2023		 Land & Buildings
Scouting
Equipment
Total
336,848
62,480
399,328
-
6,217
6,217
336,848
68,697
405,545
-
12,496
12,496
-
13,739
13,739
-
26,235
26,235
336,848
49,984
386,832
336,848
42,461
379,309

Page 9

Chester District Scout Council

Notes to the accounts - continued Year ended 31 December 2023

7. Debtors due within 1 year

Membership subscriptions
Shop
Owed by groups for activities
Loans to groups
Loans to international event participants
8.
Creditors due within 1 year
Loans from groups
Trade creditors
Deferred income
9.
Movement in funds
Unrestricted funds
General fund
Designated funds
Eurojam fund
Watersports fund
Fellowship fund
Gang Show fund
WSJ fund
Shop fund
Buildings & equipment fund
Network fund
Norway fund
YL fund
Hike fund
Scouting in Tilston fund
ESU fund
Restricted funds
Arnold Clark fund
Ardagh fund
John Lewis fund
Total funds		 01.01.2023
£
139,139		 31.12.2023
£
31.12.2022
£
16,623
8,016
1,340
3,955
105
50
1,717
577
1,285
-
21,070
12,598
31.12.2023
£
31.12.2022
£
-
4,219
3,193
-
15
-
3,208
4,219
Movement
£
31.12.2023
£
(8,218)
130,921
139,139 (8,218)
130,921
19,870
1,458
283
8,166
23,542
9,892
386,832
-
-
-
-
-
-		 (3,420)
16,450
1,540
2,998
(199)
84
(4,988)
3,178
(15,004)
8,538
3,930
13,822
(7,523)
379,309
149
149
7,394
7,394
29
29
92
92
891
891
15,775
15,775
450,043 (1,334)
448,709
1,000
-
-		 (725)
275
1,473
1,473
500
500
1,000 1,248
2,248
590,182 (8,303)
581,879

Page 10

Chester District Scout Council Notes to the accounts - continued Year ended 31 December 2023

10. Related party transactions

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

11. Description of funds Eurojam fund Monies set aside to be used by the participants of Eurojam (which was cancelled) on other international events before their 25th birthday.

Eurojam fund Monies set aside to be used by the participants of Eurojam (which
was cancelled) on other international events before their 25th
birthday.
Watersports fund Monies set aside for running kayaking, paddleboarding, and
bellboating for the district.
Fellowship fund Monies set aside for the running of the Fellowship active support
unit.
Gang Show fund Monies set aside for running Chester Gang Show.
WSJ fund Monies set aside to send young people from Chester to the World
Scout Jamboree once every four years.
Shop fund Monies set aside to run the district shop.
Buildings & equipment fund A fund equivalent to the net book value of our buildings and
equipment, plus monies set aside for their upkeep and
improvement.
Network fund Monies set aside to run Scout Network in Chester
Norway fund Monies set aside to send young people from Chester to Norway in
2024
YL fund Monies set aside to support young leaders in Chester
Hike fund Monies set aside to provide young people in Chester with hiking
skills
Scouting in Tilston fund Monies set aside to support Scouting in Tilston.
ESU fund Monies set aside to deliver Explorer Scouts to 14-18 year olds
across Chester and District.
Arnold Clark fund A grant received from Arnold Clark for the purchase of additional
watersports equipment.
Ardagh fund A grant received from Ardagh Metal Packaging for the purchase of
new watersports equipment
John Lewis fund A grant received from John Lewis for the purchase of new climbing
equipment

Page 11