# 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: 

- The membership fee charged by Chester and District Scouts 

- 

- Hiring out the District Centre at Weston Grove 

- Chester and District Scouts Shop, based at the District Centre 

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**<br>**(if applicable)**|**Length of**<br>**Term**|**Term End**<br>**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: 

- The accounting records were not kept in accordance with section 130 of the Charities Act 

- The accounts did not accord with the accounting regulations 

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



9 



## Chester and District Scouts 31 December 2024 

## Statement of Financial Activities (continued) 

||**Notes**|**Unrestricted**<br>**Funds(£)**|**Restricted**<br>**Funds(£)**|**Restricted**<br>**31.12.2024**<br>**Total Funds**|**31.12.2023**<br>**Total Funds**|
|---|---|---|---|---|---|
|**Net income / (expenditure)**||**(13,983)**|-|**(13,983)**|**(8,304)**|
|Transfers between funds||**2,248**|**248**<br>**(2,248)**|-|-|
|**Net movement in funds**||(11,735)|(2,248)|(2,248)<br>**(13,983)**|**(8,304)**|
|Fund balances brought forward|ht forward|579,631|2,248|2,248<br>**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**<br>**Unrestricted**<br>**Funds(£)**<br>**Restricted**<br>**Funds(£)**<br>**31.12.2024**<br>**Total Funds**|**31.12.2023**<br>**Total Funds**|
|---|---|
|**Fixed assets**<br>393,029<br>- <br>**393,029**|**379,309**|
|**Current assets**<br>Stock<br>8,234<br>- <br>**8,234**<br>Trade debtors<br>13,190<br>- <br>**13,190**<br>Prepayments<br>701<br>- <br>**701**<br>Cash at bank and in hand<br>185,079<br>- <br>**185,079**|7,204<br>21,070<br>502<br>177,002|
|**207,204**<br>- <br>**207,204**|**205,778**|
|**Creditors due within 1 year**<br>Trade creditors<br>29,914<br>- <br>**29,914**<br>Accruals and deferred income<br>2,426<br>- <br>**2,426**|3,194<br>15|
|**32,340**<br>- <br>**32,340**|**3,209**|
|||
|**Net current assets**<br>**174,864**<br>- <br>**174,864**|**202,569**|
|||
|**Net assets**<br>**567,893**<br>- <br>**567,893**|**581,879**|
|**Unrestricted funds**<br>Buildings & equipment fund<br>**393,029**<br>Climbing wall fund<br>**4,984**<br>Eurojam fund<br>**15,580**<br>ESU fund<br>**15,029**<br>Fellowship fund<br>- <br>Gang Show fund<br>**7,689**<br>General fund<br>**103,318**<br>Hike fund<br>- <br>Network fund<br>- <br>Norway fund<br>**4,045**<br>Shop fund<br>**12,033**<br>Watersports fund<br>**2,694**<br>WSJ fund<br>**9,306**<br>YL fund<br>**186**|379,309<br>- <br>16,450<br>15,775<br>84<br>3,178<br>130,921<br>92<br>149<br>7,394<br>13,822<br>2,999<br>8,538<br>29|
|**Total unrestricted funds**<br>**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: 

- Equipment 10% or 20% straight line 

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**<br>**buildings **|**Land and**<br>**s**<br>**Plant and**<br>**machinery**|**Plant and**<br>**Total**|
|---|---|---|---|
|**Cost**||||
|At 1 January 2024|336,848|336,848<br>68,697|68,697<br>405,545|
|Additions|-|30,948|30,948<br>30,948|
|**At 31 December 2024**|**336,848**|**848**<br>**99,645**|**645**<br>**436,493**|
|**Depreciation**||||
|At 1 January 2024|-|26,235|26,235<br>26,235|
|Charge|-|17,229|17,229<br>17,229|
|**At 31 December 2024**|-|**43,464**|**464**<br>**43,464**|
|**Net book value**||||
|At 31 December 2023|336,848|336,848<br>42,461|42,461<br>379,309|
|**At 31 December 2024**|**336,848**|**848**<br>**56,181**|**181**<br>**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**<br>**£**|**01.01.2024**<br>**Movement**<br>**£**|**31.12.2024**<br>**£**|
|---|---|---|---|
|General fund|130,921|130,921<br>(27,603)|103,318|
|Eurojam fund|16,450|16,450<br>(870)|15,580|
|Watersports fund|2,999|2,999<br>(305)|2,694|
|Fellowship fund|84|84<br>(84)|-|
|Gang Show fund|3,178|3,178<br>4,511|7,689|
|WSJ fund|8,538|8,538<br>768|9,306|
|Shop fund|13,822|13,822<br>(1,789)|12,033|
|Buildings and equipment fund|379,309|379,309<br>13,720|393,029|
|Network fund|149|149<br>(149)|-|
|Norway fund|7,394|7,394<br>(3,349)|4,045|
|YL fund|29|29<br>157|186|
|Hike fund|92|92<br>(92)|-|
|Tilston fund|891|891<br>(891)|-|
|Climbing wall fund|-|4,984|4,984|
|ESU fund|15,775|15,775<br>(746)|15,029|
|**Total unrestricted funds**|**579,631**|**579,631**<br>**(11,738)**|**567,893**|



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## Chester and District Scouts 

## 31 December 2024 

## Notes to the accounts (continued) 

## **9. Movement in funds (continued)** 

|**Restricted funds**|**01.01.2024**<br>**£**|**01.01.2024**<br>**Movement**<br>**£**|**31.12.2024**<br>**£**|
|---|---|---|---|
|Arnold Clark fund|275|275<br>(275)|-|
|Ardagh fund|1,473|1,473<br>(1,472)|-|
|John Lewis fund|500|500<br>(500)|-|
|**Total unrestricted funds**|**2,248**|**248**<br>**(2,248)**|-|
|**Total funds**|**581,879**|**879**<br>**(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.|



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