## **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:
- 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.
- Co-operation - we make a positive difference; we co-operate with others and make friends.
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
- Enjoy what they are doing and have fun
- Take part in activities indoors and outdoors
- Learn by doing
- Share in spiritual reflection
- Take responsibility and make choices
- Undertake new and challenging activities
- Make and live by their promise
The 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:
- The membership fee charged by Chester Scouts
- Investments aimed at securing the maximum return at the minimum risk
- Fundraising
- Hiring out the district scout centre
- Chester Scouts shop, managed by volunteers
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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting regulations; or
- the accounts did 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.
**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**