OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Chester and District Scouts ~O a O Unaudited Financial Statements for the Year Ended 31 December 2024

0

Chester and District Scouts 31 December 2024

Contents

1. Trustees’ Report

1.1. Administrative details Page 1
1.2. Objectives and activities Page 2
1.3. Achievements and Performance
1.3.1. Chester Gang Show Page 2
1.3.2. Cheshire Hike Page 2
1.3.3. Norway Expedition Page 2
1.3.4. Young Leader Training Page 3
1.3.5. Youth Forums Page 3
1.3.6. Kayaking, Paddleboarding, and Bellboating Page 3
1.3.7. Squirrels and Beavers Page 3
1.3.8. Top Awards and Volunteers Page 3
1.3.9. Our Groups Page 4
1.4. Future Plans
1.4.1. Programme Page 5
1.4.2. Buildings Page 5
1.4.3. Fundraising Page 5
1.5. Financial Review Page 6
1.6. Structure and Governance
1.6.1. The District Trustee Board Page 7
1.6.2. Day-to-Day Management Page 7
2. Independent Examiner’s Report Page 8
3. Statement of Financial Activities Pages 9 and 10
4. Balance Sheet Pages 11 and 12
5. Notes to the Financial Statements Notes to the Financial Statements Pages 13 to 17

Chester and District Scouts 31 December 2024

Trustees’ Report

December 2024. 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).

1.1. Administrative details

Charity Name Chester and District Scout Council Charity Number 511406 Address 58 Weston Grove Upton Chester CH2 1QJ

Trustees

Mr K Skinner Mr A Wilding Mrs L Roberts Mr M Gallagher Miss M Porter Mr D Bull OBE Mr S Shone Mrs K Collins Mr N Thornton Mr A Hynds Mr C Webster Mr C Huxley-Clowes Mr M Stout Mr G Birch Mx J Booth Mr W Kacprzak

(attended 5 of 5 meetings) (resigned 21 November 2024) (resigned 16 May 2024) (resigned 29 February 2024) (attended 4 of 5 meetings) (attended 3 of 5 meetings) (attended 2 of 5 meetings) (resigned 21 November 2024) (resigned 16 May 2024) (attended 1 of 5 meetings) (attended 2 of 5 meetings) (resigned 16 May 2024) (attended 4 of 5 meetings) (attended 5 of 5 meetings) (resigned 16 May 2024) (appointed 26 September 2024) (attended 2 of 2 meetings)

1

Chester and District Scouts 31 December 2024

Trustees’ Report (continued)

1.2. Objectives and Activities

Scouts gives young people skills for life. We actively engage and support them 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: integrity, respect, care, belief, and cooperation.

Chester and District Scouts deliver Scouting to 1,400 young people aged 4 to 25, all of which is done by volunteers. We have a huge reach which covers Chester, down to Malpas, and back up to Tarporley and Tarvin.

We are always looking for new volunteers to help deliver Scouting to our 1,400 members and would encourage you to contact us if you think you could help. There are roles for everyone, from youth-facing roles to building maintenance or IT support. po

1.3. Achievements and Performance

1.3.1. Chester Gang Show

Our volunteers made sure 2024 was a year to remember for our young people. February saw Chester Gang Show perform their 67[th] show at the Vanbrugh Theatre at The Kings School to 6 full audiences, and the show was as impressive as ever – well done Gang!

1.3.2. Cheshire Hike

Cheshire Hike, an annual hiking competition organised by Cheshire Scouts, sees young people from across Cheshire walk up to 60km over a weekend, competing to earn points for their team. Teams from Chester and District finished in the top 5 overall for each section – a huge achievement! Special mention to 1[st] Upton-by-Chester, 1[st] Tarvin, and Maverick ESU for winning the district trophies for Pathfinder, Pathfinder+, and Explorers respectively.

1.3.3. Norway Expedition

In August, 36 Explorers aged 14 to 18 and 7 leaders travelled to Norway for a week of adventure. The trip was the culmination of 18 months planning, and the group managed to raise an impressive £41,000 in just 12 months! Thank you to all our supporters who made this possible!

2

Chester and District Scouts

31 December 2024

Trustees’ Report (continued)

1.3.4. Young Leader Training

Our regular Young Leader Training sessions provide Explorers across Chester and District Scouts with the transferrable skills they need to be leaders. Young leaders are an invaluable part of leadership teams across our district, and the volunteers on the training team ensure the young leaders have everything they need to do an amazing job.

1.3.5. Youth Forums

Throughout 2024, we continued to hold regular Youth Forums which give young people the opportunity to shape what we do. The annual Big Breakfast at The Toby Carvery and the Youth Forum Weekend in October were two highlights and gave rise to many great ideas. One of these ideas was that we should purchase a mobile climbing wall, and we are excited to say that we managed to achieve this in December. Our team of volunteers are currently fundraising towards the cost of buying and maintaining the wall, which we hope will be used by our members for many years to come.

1.3.6. Kayaking, Paddleboarding, and Bellboating

Our programme teams provide regular adventurous activities for our members, including kayaking, paddleboarding, and bellboating on the River Dee for our Cubs, Scouts, and Explorers. These activities grow in popularity each year, and we are proud to say 340 young people took part in 2024, spending over 1,100 hours on the water. This would not be possible without the continued use of The Riverside Centre in Handbridge, which we have enjoyed use of for many years.

1.3.7. Squirrels and Beavers

It’s not just our older members who have fun! 2024 saw 1[st] sleepover in Chester and District, and groups from across the district attended the county Squirrel and Beaver Fun Days later in the year. Our volunteers opened a new Squirrel drey at 48[th] Chester, based in Newton, which is the 3[rd] in the district!

1.3.8. Top Awards and Volunteers

We are incredibly proud of all our young people and volunteers who earn Top Awards. From the Chief Scout’s Acorn Award (for Squirrels) to the Kings Scout Award (for Explorers and Network), earning an award is a great achievement for anyone. We are particularly grateful to our 370 volunteers who make Scouting possible, and we are always looking for ways to recognise their efforts. If you think someone deserves an award, please contact us.

3

Chester and District Scouts

31 December 2024

Trustees’ Report (continued)

1.3.9. Our Groups

Chester and District Scouts is made up of 17 active Scout Groups and 8 Explorer Units. We complete a census at the end of January each year and, although our membership numbers decreased slightly in 2025, we are proud to still have a strong membership base of 1,400 young people. Many of our groups run waiting lists and capacity is limited by a lack of volunteers.

Group Young People(2024) Youn Young People(2025)
1st Christleton 54 53
1st Guilden Sutton 63 64
1st Malpas 39 44
1st Saltney (St Mark’s) 76 74
1st Sandstone(Bickerton) 174 158
1st Saughall 28 31
1st Tarporley 126 120
1st Tarvin 66 61
1st Upton-by-Chester 65 88
1st Waverton 57 47
5th Blacon(Holy Trinity) 17 6
8th Chester(Sealand) 61 57
18th Chester(Westminster Park) 107 92
40th Chester(Huntington) 67 59
42nd Chester(Hoole) 153 138
48th Chester(Newton) 59 84
Cestrian(Vicars Cross) 88 70
Dewa Explorers(Vicars Cross) 32 26
Garrison Explorers(Malpas) 9 13
Maverick Explorers(Tarporley) 25 19
Pretoria Explorers 1 7
Renegades Explorers(Westminster Park) 9 17
Spartan Explorers(Christleton) 22 21
Wildfire Explorers(Bickerton) 21 21
Wolf Explorers(Upton-by-Chester) 28 29

education, and the advancement of citizenship and community development.

4

Chester and District Scouts

31 December 2024

Trustees’ Report (continued)

1.4. Future Plans

1.4.1. Programme plans

As well as continuing many of our exciting activities from 2024, we are always looking to expand and change the activities we offer. Our Watersports Team are modifying the kayaking courses for 2025 following feedback from our young people. The Norway contingent will reunite in April to review the trip held in 2024 and share photos and stories from the trip with parents and volunteers. District Camp will take place in July 2025, with 400 young people from across the district coming together for a weekend of fun and adventure.

The District Youth Forum shapes the activities we offer and often choose the day visits and sleepovers we run. For example, Scouts from the youth forum have asked for another FlipOut sleepover, which the Programme Team hope to organise in 2025.

1.4.2. Building plans

Within the next year, we expect to lose access to our storage building in central Chester. In addition to this, our District Centre is severely dilapidated, and a recent survey indicates it needs extensive repairs costing approximately £120,000.

We are undertaking a full review of our buildings with a view to creating a consolidated centre to meet our storage and activity needs. The new centre will have improved facilities to support events, programme development, and attract new volunteers. We expect that significant time, expertise, and funding will be required to make the project possible, and we are therefore urgently seeking volunteers and funding. Please contact us if you can help.

1.4.3. Fundraising

Our volunteers will continue to fundraise towards the purchase and maintenance of the mobile climbing wall and associated equipment, which we hope will be completed in 2025. Selection for the next World Scout Jamboree will take place in 2025, so we expect fundraising to begin again later in the year.

We are currently evaluating our fundraising processes and are exploring whether it would be more appropriate to run an ongoing fundraising programme, rather than ad-hoc fundraising for specific events. If you would be interested in helping with fundraising , please contact Rachel Chadburn at rachel.chadburn@chesterscouts.org.uk

5

Chester and District Scouts

31 December 2024

Trustees’ Report (continued)

1.5. Financial Review

being held in cash with various banks. In 2024, the trustees resolved to be more active in the management and use of the charity’s funds.

Income is generated by a variety of means, including:

Our reserves policy is reviewed regularly, and we currently keep at least £80,000 reserves in our general fund (2023: £80,000) to meet unforeseen expenditure.

Our total reserves have decreased over 2024 as we have been actively investing in activities and equipment, such as our new mobile climbing wall. We have also seen increased overheads due to our District Centre being used more frequently and costs increasing in recent years. To meet these increased costs, we have taken the decision to raise our membership fee for 2025, after freezing it for the last 3 years due to the cost-of-living crisis.

income generated from watersports is set aside by the trustees to only be spent on watersports activities and equipment.

The trustees made a conscious effort in 2024 to reduce the charity’s debtors. Note 7 to the accounts shows that membership fee debtors are now £8,390 (2023: £16,623) and the trustees intend to reduce this further over the next year, having already arranged payment plans with some debtors.

Scouting in Chester and District relies on volunteers and the generosity of donors and grant-making organisations.

If you can help with our fundraising, please get in touch. We’d love to have you on board!

6

Chester and District Scouts 31 December 2024

Independent Examiners’ Report

1.6. Structure, Governance and Management

Chester and District Scouts is governed by Royal Charter which in turn gives way to the Bye Laws of The Scout Association. Scouts is a federated organisation, and each group, district, and county is its own charity. As a district, we are responsible for looking after groups in Chester and the surrounding areas.

1.6.1. The District Trustee Board

The charity will have no more than 12 trustees at any one time. The Trustee Board met 5 times in 2024, having increased this since 2023 to enable more business to be discussed. We expect to maintain this throughout 2025 while completing transformation, then reduce back down to 4 meetings per year from 2026.

Our AGM is held in May each year. In 2024, in line with the ‘transformation’ changes to Scouting across the UK, we introduced terms for each trustee on our board. At the 2024 AGM, trustees were appointed for terms from 1 to 3 years, which will stagger appointments in future years. Our current trustees and term lengths are:

Trustee Role
(if applicable)		 Length of
Term		 Term End
Date
Miss M Porter Lead Volunteer Ex-Officio
Mr G Birch Youth Lead Ex-Officio
Mr K Skinner Chair of Trustees 3years May2027
Mr W Kacprzak Treasurer 1year May2025
Mr A Hynds 3years May2027
Mr M Stout 1year May2025
Mr C Webster 1year May2025
Mr D Bull 3years May2027
Mr S Shone 1years May2025

1.6.2. Day-to-Day Management

The day-to-day management of the charity is performed by the District Leadership Team, comprising the District Lead Volunteer and their chosen team. The trustees are not involved with the ‘operational’ side of Scouting and instead deal with governance and have oversight over the charity.

7

Chester and District Scouts

31 December 2024

Independent Examiner’s Report

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024, which are set out on pages 9 to 17.

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 following all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

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 __ 8th May 2025 Nicolaus Jenkins, FCA C/o SJC Chartered Accountants St John’s Chambers Love Street Chester CH1 1QJ

8

Chester and District Scouts 31 December 2024

Statement of Financial Activities

Notes
Unrestricted
Funds(£)
Restricted
Funds(£)
31.12.2024
Total Funds		 31.12.2023
Total Funds
Income
Subscriptions income
4
19,327
-
19,327
Scouting activities income
83,422
-
83,422
Fundraising and donations
22,877
-
22,877
Grant income
13,031
-
13,031
District shop income
6,451
-
6,451
Hall hire
240
-
240
Investment income
1,734
-
1,734
Other income
1,461
-
1,461		 19,861
71,878
32,643
2,500
3,751
240
1,138
13,565
Total Income
148,543
-
148,543		 145,577
Expenditure
Scouting activities expenses
120,965
-
120,965
District shop expenses
7,721
-
7,721
Fundraising costs
1,387
-
1,387
District team expenses
-
-
-
Bank charges
348
-
348
Insurance
2,427
-
2,427
Software
636
-
636
Travel
-
-
-
Waste collection
1,412
-
1,412
Phone costs
552
-
552
Power, light, heat and water
4,442
-
4,442
Repairs and maintenance
503
-
503
Sundry
422
-
422
Rent, rates and water
2,357
-
2,357
Bad debts
2,124
-
2,124
Depreciation
17,230
-
17,230		 123,646
7,084
493
469
370
2,553
515
39
1,311
560
1,513
759
353
476
-
13,739
Total Expenditure
162,526
-
162,526		 153,880

9

Chester and District Scouts 31 December 2024

Statement of Financial Activities (continued)

Notes Unrestricted
Funds(£)		 Restricted
Funds(£)		 Restricted
31.12.2024
Total Funds		 31.12.2023
Total Funds
Net income / (expenditure) (13,983) - (13,983) (8,304)
Transfers between funds 2,248 248
(2,248)		 - -
Net movement in funds (11,735) (2,248) (2,248)
(13,983)		 (8,304)
Fund balances brought forward ht forward 579,631 2,248 2,248
581,879		 590,182
Fund balances carried forward Fund balances carried forward 567,896 - 567,896 581,879

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

10

Chester and District Scouts 31 December 2024

Balance Sheet

Notes
Unrestricted
Funds(£)
Restricted
Funds(£)
31.12.2024
Total Funds		 31.12.2023
Total Funds
Fixed assets
393,029
-
393,029		 379,309
Current assets
Stock
8,234
-
8,234
Trade debtors
13,190
-
13,190
Prepayments
701
-
701
Cash at bank and in hand
185,079
-
185,079		 7,204
21,070
502
177,002
207,204
-
207,204		 205,778
Creditors due within 1 year
Trade creditors
29,914
-
29,914
Accruals and deferred income
2,426
-
2,426		 3,194
15
32,340
-
32,340		 3,209
Net current assets
174,864
-
174,864		 202,569
Net assets
567,893
-
567,893		 581,879
Unrestricted funds
Buildings & equipment fund
393,029
Climbing wall fund
4,984
Eurojam fund
15,580
ESU fund
15,029
Fellowship fund
-
Gang Show fund
7,689
General fund
103,318
Hike fund
-
Network fund
-
Norway fund
4,045
Shop fund
12,033
Watersports fund
2,694
WSJ fund
9,306
YL fund
186		 379,309
-
16,450
15,775
84
3,178
130,921
92
149
7,394
13,822
2,999
8,538
29
Total unrestricted funds
567,893		 579,631

11

Chester and District Scouts

31 December 2024

Balance Sheet (continued)

31.12.2024 31.12.2023
Total Funds Total Funds
Restricted funds
Arnold Clark fund - 275
Ardagh fund - 1,473
John Lewis - 500
Total restricted funds - 2,248
Total funds 568,500 581,879

8 May 2024 and were signed on its behalf by:

Signed ____ Kieran Skinner (Chair)

12

Chester and District Scouts 31 December 2024

Notes to the accounts

1. General information

and Wales and is unincorporated. The address of the principal office is 58 Weston Grove, Upton, Chester, CH2 1QJ.

2. Statement of compliance

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 (FRS102) (Charities SORP (FRS102)), and the Charities Act 2011

3. Accounting policies

Basis of preparation

Going concern

There are no material uncertainties about the charity’s ability to continue.

Disclosure exemptions

statement has been presented for the charity.

Income

has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.

13

Chester and District Scouts

31 December 2024

Notes to the accounts (continued)

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.

No depreciation has been charged on land and buildings as, in the opinion of the trustees, the value is in excess of its cost.

Depreciation is charged on other assets as follows:

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

Stock

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.

14

Chester and District Scouts

31 December 2024

Notes to the accounts (continued)

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds which have been set aside for a specific purpose 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.

Investment Income 31.12.2024 31.12.2023
£ £
Bank account interest 1,734 1,138

4. Investment Income

5.

nor the year ended 31 December 2023.

However, 3 trustees were reimbursed for mileage and out of pocket expenses totalling £5,871 due to them also holding management / operational roles within the organisation.

6.

Land and
**buildings **		 Land and
s
Plant and
machinery		 Plant and
Total
Cost
At 1 January 2024 336,848 336,848
68,697		 68,697
405,545
Additions - 30,948 30,948
30,948
At 31 December 2024 336,848 848
99,645		 645
436,493
Depreciation
At 1 January 2024 - 26,235 26,235
26,235
Charge - 17,229 17,229
17,229
At 31 December 2024 - 43,464 464
43,464
Net book value
At 31 December 2023 336,848 336,848
42,461		 42,461
379,309
At 31 December 2024 336,848 848
56,181		 181
393,029

15

Chester and District Scouts

31 December 2024

Notes to the accounts (continued)

7. Debtors due within 1 year

Debtors due within 1 year
31.12.2024 31.12.2023
£ £
Membership subscriptions 8,390 16,623
Owed to District Shop 1,342 1,340
Owed by groups for activities 470 105
Loans to groups 2,988 1,717
Loans to international event participants - 1,285
13,190 21,070
Creditors due within 1 year
31.12.2024 31.12.2023
£ £
Trade creditors 29,914 3,194
Accruals and deferred income 2,426 15
32,340 3,209

8. Creditors due within 1 year

9. Movement in funds

Unrestricted funds 01.01.2024
£		 01.01.2024
Movement
£		 31.12.2024
£
General fund 130,921 130,921
(27,603)		 103,318
Eurojam fund 16,450 16,450
(870)		 15,580
Watersports fund 2,999 2,999
(305)		 2,694
Fellowship fund 84 84
(84)		 -
Gang Show fund 3,178 3,178
4,511		 7,689
WSJ fund 8,538 8,538
768		 9,306
Shop fund 13,822 13,822
(1,789)		 12,033
Buildings and equipment fund 379,309 379,309
13,720		 393,029
Network fund 149 149
(149)		 -
Norway fund 7,394 7,394
(3,349)		 4,045
YL fund 29 29
157		 186
Hike fund 92 92
(92)		 -
Tilston fund 891 891
(891)		 -
Climbing wall fund - 4,984 4,984
ESU fund 15,775 15,775
(746)		 15,029
Total unrestricted funds 579,631 579,631
(11,738)		 567,893

16

Chester and District Scouts

31 December 2024

Notes to the accounts (continued)

9. Movement in funds (continued)

Restricted funds 01.01.2024
£		 01.01.2024
Movement
£		 31.12.2024
£
Arnold Clark fund 275 275
(275)		 -
Ardagh fund 1,473 1,473
(1,472)		 -
John Lewis fund 500 500
(500)		 -
Total unrestricted funds 2,248 248
(2,248)		 -
Total funds 581,879 879
(13,986)		 567,893

10. Description of funds

Buildings & equipment fund A fund equivalent to the net book value of our buildings and equipment.
Climbing wall fund Monies set aside to cover the cost of purchasing and maintaining our
mobile climbingwall.
Eurojam fund Monies set aside to be used by the participants of Eurojam (which was
cancelled due to Covid) on other international Scout events before their
25thbirthday.
ESU fund Monies set aside to deliver Explorer Scouts to 14-18 year olds across
Chester and District.
Fellowship fund Monies set aside for the runningof the Fellowshipactive support unit.
Gang Show fund Monies set aside for runningChester GangShow.
Hike fund Monies set aside to provide young people in the district with hiking
skills.
Network fund Monies set aside to run Eastgate Network.
Norway fund Monies set aside to send young people from Chester and District to
Norway in 2024, hold a reunion camp, and kickstart fundraising for the
next international trip.
Shop fund Monies set aside to run the district shop.
Watersports fund Monies set aside for running kayaking, paddleboarding, and bellboating
foryoung people in the district.
WSJ fund Monies set aside to send young people from Chester and District to the
World Scout Jamboree once everyfouryears.
YL fund Monies set aside to support young leaders in the district.

17