REGISTERED CHARITY NUlBER. 515$61 Report of Ibe Trnstees and Unaudited Financial Statements for tbe Tr'ear Ended 31 March 2024 for Halif2x District & Pennine Calder District Scouts
Hlifax District & Pennine Calder Dislrict Scouts Contents of the Financial Statements for tbe Year Ended 31 March 2024 Page Reference and Administrative Details Chairman's Report Report of the Trustees Independent Examiner's Report Statement of Financial Activities B4lnce Sheet Cash Flow St*tement Notes to the Cash Flow StatemeDt Notes to the Financial Statements 10 to 17
Hlif•x District & Pennine Calder Dislriei kollts Referen¢¢ and Administrative Deti15 for the l'ear Ended 31 March 2024 TRUSTEES A D Bull - Treasurcr A Sirong- Chaima M Longix)ttom - Chairpcrson for Halif& P JAThiNI'Orth- Chairperson lor Penninc Calder N Asling- Halif& M Asling- Halifax C Parkcr - Halif&x D Milner - Pennine Caldcr P Farrar- Helmlen He!" J CJrcenwood - H¢bdcn Hth. D CoH"burn- Hebden Hcy. M S)k-cs PRINCIPAL ADDRESS 13 Wakcfield Gate Halifax West Yorkshire HX3 OHB REGISTERED CHARrrY NUMBER 515561 INDEPENDENT EXAMINER KJA Bairstow & Aktinson Nclll'ork House Stubs Beek Lan¢ Cl¢ckheaton Il'est Yorkshirc BD194TT BANKERS l.loi'ds Bank Commcrcial Strccl Halif&x '¢st Yorkshire HXI IBB SCOUT ASSOCIATION NO 1662) - Halif&x District Scouts 166?6 - Pennine Calder District Scouts
Halifax District & Ptnnine Calder District Srouts Chairman's Report for the l'ear Ended 31 imarch 2024 Another year has passcd and thanks go out to our Small but dedilalcd team ofi'olunlcers M'ho keep the cenlre clean. the lacilities working. "¢lOMe visiiors. an51%er quesiions and ¢ontinue io upgrade and improic Mhal li'e haC in our piece ol. Hardcastlc Crags. While the centre is currently in a comlortable SItion tinianciallv thanks to the legacv trom our former chairnian and co-l()under Mr Alan Yarker. Ihc prospect of major - hopefull!. once in a lifetime changes io the buildings are iaking much planning iviih mart!. dilTei¢nl ideas on the il'as. foN'ard and ii-hat is rcquir¢d Ix)th now and into the t-uture. The changL% tu the fabric and faLiliti¢s of the buildings arc also being prccedvd b!" changes lo the charitt" status and trustee Structure brought aboout bi" Illi S¢oui Associdiion requiring Upd¢5 10 bring thing5 more into line ll'iih m.hat the ¢harits' commission curr¢nil!' requires. While at this lime nexi vcar there ma¥. be no AGM. l'ei w'c can meei and rewrt not onl!. the nem. trustcc structure but a tinalised plan ol-what is be done to the buildings to enhance their use tor both Scouting and oth¢r }'outh groups. "C arc currLnil! and have lor thc last couple of lcars been concentrdting all the efforts of the team into maintenance and rLpair of thL falililics as .¢1] as improving ihe rccordino of iesiing and our sateti, and safegLEardin? pro¢esscs. It scems to bc a Lommon thcmc if asking for help from (hoc able io volunieer their lime and skills. As I get older and havc more titnc to de¥ol¢ lo the centr¢. l also hai"¥ l¥SS ph! sical abilit! and Siamina. Evcrv campsile and organisation se¢ms io hav¢ problems r¢cruiling and tnaitbtaining n¢ii" mcmbers io their iedm ofinembcrs it ,][1 be an effort in the Loining months 2nd )'ears to attr2¢1 and kLYP th¢ number of !oun£cr. fiiier. Lnihusiastic members tha( are the kc). to Ihe luture ot Hcbden Hey. 'ron}' Strong
HxlifAx District & Ptnnine Calder District Seouts Report of tht Trustees for the l.ear End 31 Mar¢h 2024 The trnsiecs prcscnt thcir rcport with the linancial 51atements ot the Charil!. lor ihc l'ear ended 31 March 2024. Thc trust¢¢s haye adopted the proi'isions of ALLI)uniing and R¢wrling b!" Charities.. StaiLment ()f R¢commend¢d Practice applicable to charili¢s preparing their accounts in accordancc w'ith the Financial Reporling Standard applicablc in the UK and Rcpublic ot Ircland IFRS 102) leffeciive l Januan, 20191. The Truslces present their report and financial slatements of ihe charil). for Ihc l'ear ended 31 March 2024. The Joint Managemcnt Committee is a charitable tn]st established under lis rules. M"hich are common to all or0updistrI¢ls. Hebden Hcv Scout Centre is held bv rh¢ CharitN' on behalf of ihc local scout districts in the ratio of Halifax Dislrici. Iwti-thirds. and Pcnnine Calderdale District. one-third. It is maintained bv ihis Committee principall. for their benefit and use. The major activities hai'e continued to be Ihe provision of IM)siel accoTnmodaiion and campsite faLilities to local SCOUis and other scout groups. The tacilitics arc also madc availablc to other organisations. FINANCIAL REVIEW Financial posrfion 'I"hL" triisiies repori a surplus of income for ihe l-ear of £613.736 (2023 £16.0061. Durino ihc i'¢ar a l¢gac!' ol. £600.000 M'as accounied lor and receii'ed jusi after rhe vcar end froln the eslate of Alan Yarker. retired trustee. Income from chariiable aclivili¢s knv¢ incr¢ascd from £34.328 to £45.347. Our main cxpcnditures were the knstel maintenance. this includes loilct rcpair costs of £6.)48 and the annual insurdrkce cost of £8.888. Wi continue io be fortunatc to hai'c sufficitnt cash rcseTr'es to coi'er anN' defiLit should our projected income not malerialisc. Thc W'ork of the service team and other ioluntary helpers during this vcar is grcatl!. appre¢iat¢d. Trustees named have sen'ed throughout the ycar unlcs5 OthenlS¢ noted. Trustees are appointed in accordanc¢ M'ith ihc policy. organisation and njles of the Scout Association. The Trusiees meet on a quarterlv basis to rnarge the affairs of the charity. and lo receii'c reports from svgrOUpS who d¢al with ihe day-loaY actii-itics.
H2lifax District & PeDnine Calder District Scouts Report of the Trustees for the l'ear Ended 31 March 2024 FIN.4NCIAL REVIEW Cioing cotteern The Trusi¢e5 actively reN'iew the major risks. ii'hich the charits. faces on a rtgular b&sis and have pul in placc measures to dcal H'ith thtsc. The access road to the Hostels 15 a major risk should it bccomc blockcd or unusablc but havÉng carried oul major repairs in reccnt N'cars and coniinuall}' monitoring atNJ rcpairing h¢ n¢c¢s%Tr. the Trustees believe the risk is rcduced io acccptablc lcvcls. ThL charity, has sutlicicnt cash resern'es lo coi'er an! additional costs. as i&ell as rnaintaining our general r¢serve at £25.000. The Trustees hai'e also examined othcr operaiional and business risks faced b). the Charili and confirm they hai.'e eslablishLd systems to mitigatc those risks. We provide host¢ls and aclii'ili¢S 10 Scout groups and laT¢d orgdnisations at SUbsni1al discoun(ed fees and for our om'n s¢nul groups free weekends arc Fnadc ai'ailable. Other organisations can also make use of our knstels atbd engage in a range ol-actii'ities. We bclicvc that by pro%"iding access to our hostels 't are providing a public bcnctit. The Trustees haN'e therefore complicd M-iih ihe dut%. set out in Stclion 4 of the 201 I Charities Act to hai.'c due regard to guidance publi5hcd bv the Charity Commission "hiCh includcs public benefil. STRUCTURE, GOVERNANCE AIND MANAGEMENT Governing document Th¢ charity. is controll¢d b*. its goN'erning documcnt. a d¢cd of trusl and constituies an utiin¢orporal¢d charity.. Approl'ed b). order ot'the EM)ard ot trusic¢s on...-...................................... - and Signed on its behalt bv.. rustL¢
Independent Examiner's Report to the Trusttts of H21ifax District & Pennine Calder District Scouts Independent exxminer's report to the trustees of Halifax District & Pennine Calder District Scouts I report to the chariti. trustees on m}" cxaminalion of the accounts of Halif&x District & Penninc Calder District Scouts IthL Trust) lor thL >'ear Lndcd 31 March 2024. Responsibilities and basis of report As ihc ih<irill' trusi¢es of lh¢ Trusi lou are rcsw)nsible for the preparJiion of ihe accounts in accordancc ii'ith the rcquiremcnts of the Charitics Acl ?0 I I I'ihe Aci,). I report in resp¢¢t of m). examination of ihc Trusl's a¢rounts carried out under Scction 145 of thc Act and in carn'ing out mv examination I havc follothed all applicable Directions giv¢n b) the Charil!. Commission under Scction 14515)Ib) of the Acl. Independent examiner's Statement Sincc your Lharits"'s gr05s incomL' Lxceeded £250.000 )'our cxaminer musi be a membLr of a lisied bod).. I can confirm thai l am qualified lo undertake the exatninalion because l arn a member of the Association of Chartered Certified Accountants. H,hich is one of the listed kndies. I hai'¢ compl¢ted m). ¢xamination. I confirm ihat no maierial matters have come to attention in connection 1th the examination giving me cause to bclicve that in an! material respect= a¢¢nunling records were noi kept in rcspecl ol-the Trust as required b!. Section 130 ot the Act- or the accounts do not accord M'iih ihose records: or the accounts do not compl!. "1th ihe applicable requirerncnts concerning Ihc forn] and contcni of accounts set out in the CharitlC5 (Accounts and Rewrtsl Regulalion5 2008 other ihan an), requirement that the accoLSn15 give a truc and fair view "hICh is noi a matter considcrcd as part oran indep¢rhdenl c¥amination. I hai'e rm) concems and hai'e comc across no oiher matters in connection M'ith the examination to which ati¢ntion should be drawm in ihis report in order to enablc a propcr understanding of the accounts lo be rcachcd. Samantha Hutton KJA Bairstow & Aktinson Nemork Flouse Stlibs B¢ck Lanc Cle¥kheaion est Yorkshire BD1941'T Datc..
Halifax Distriet & Pennine Calder District Scouts St*tement of Financial Activities for the l'ear Ended 31 Nlarch 2024 2024 LTnrestricted fnd 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Donation5 and l¥gacies 601,974 10.231 Charitable activities FlebdLn I1¢s' Ho%tcl Tom Bell HosiLI Da!. C¢ntre Camping. Fees Charlcs Rousc & Storeroom ALlii'ities & Pioneering W4wd¢n's Accomodalion 20.307 17.281 1.977 l.i74 409 1.266 2.533 15.003 1.876 304 513 965 2,008 Ini'cstm¢nt income Oihcr incomc 666 3.166 1,048 Total 651.153 4).721 EXPENDITLTRE ON R915ing funds Raising donations and legacies (2381 {2381 Charitable activitie$ C-haril¢ibli tlLlii itiis 26.047 17.299 Oihcr 10.249 12.654 Total 37.417 29.71) NET INCOME 61J.7i6 16.006 RECONCILIA TIOY OF FUNDS Total fvnds brought form'ard 223.073 207.067 TOTAL FUNDS CARRIED FORIVARD 836.809 223.073 The noies 1.orni part ol'these financial slatcmen
Halifax District & Pennine Calder District Seouts Balance Sheet 31 March 2024 2024 UDrestricted fund 2023 Total fund5 Notes FIXED .4SSETS Tangible assets 96.688 99.440 CURRENT ASSETS Stocks DebrS Prcpavmcnts and accrued income Cash ai bank arkd in hand 12 13 1.750 600.000 2.251 145.297 2.080 126.590 749.298 131.170 CREDITORS Amounts lalling due H-ithin one N'ear 14 9.177) 17.i371 NET CURREiYf ASSETS 740.1?1 123.63J TOTAL ASSETS LESS CL'RRENT LI.4BILITIES 836,809 223.073 YET ASSETS 830.809 223.073 FUNDS Unrestricted funds 15 836.809 223.073 TOTAL FUNDS 836.809 223.073 Thc FnLIaj statements ii'ere approi'ed bl" Ihe Board of Truslees and authorised for issue and '¢re sig¥J¢d on its behalf b!.: on The notes lorni part of thcsc fTnancial statements
Halifa% District & Pennine C21der District Scouts Cash Flow Statement for the l'ear EDded 31 March 2024 2024 2023 Notes C95h flows from operating activities Cash gcnerated trom op¢ralions 22.207 28.326 Nel cash proi'ided by operdting aclii'ities 22.207 28.326 Cash flow5 from investlDg activities Purch&se of tangible fixed assets Sale ol'ianoiblc liY¢d asscts Inter¢s1 rcLcivrd 14.416) 2iO 666 11.370) 114 Net cash used in investing activities li.500) (1.256) c.hange in cash 2nd cash equivalent$ in the reporting peTiod Cash and cash equiv2lent5 at Éhe beginning of the reporting period 18.707 27.070 126.590 99.520 Casb and cash equivalents at the end of the reporting period 145.297 126.590 The notes forni part of these financial sthiements
Halif•x District & Pennine Calder Di5tri¢t Scouts Notes to the Cash Flow Ststement for the Year Ended 31 Mgrch 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOII. FROM OPEIL4TING AcfiviTIES 2024 2023 Net income for the reporting period (as per the Statement of Financial Acttyities) Adjustments for: Dcprcciation charg¢s Prolil on disposal of fixed asscts Interesl received Decre2sellincreasc) in sCkS Increase in debtors Increase in crcdilors 613.736 16.006 7.118 {2001 16661 750 (600.1711 1.640 6.978 1713} (168) 6.337 Wet Cash provided by operations 28.3?6 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash al hank and in hand 126.590 18.707 145.297 126.590 18.707 145.297 Total 126.i90 18.707 145.297 The TK)tes forni part of th¢5c firkanLial staiements
Halifax Distriet & PennÉne Calder District Scouts Yotes to the Financial Statements for the ) ear Ehded JI March 2024 ACCOUNTING POLICIES Basis of preparing the fjnancial 5tstements ThL linancial statements ()fthc charits.. 'hICh is a public benetit cntits. undcr FRS 102, hal'e been pr¢pared in accordance M'iih th¢ Chariti¢5 SORP (FRS 1021 'Accounlin? and RerK)riing bi. Charitics-. Siatemcnl ol. R¥Lommcnded Praclicc applicdbl¢ lo chariiie8 preparing their acc(Trunts in accordanLe M'ith the FinanLial RLporting S(andard applicable in the UK and Rcpublic ol- Ireland (FRS 102} Ictlective l January 2019),. Financial Reporting Siandard 102 Thc Financial RcFX)rting Siandard applicablc in th¢ UK and Republic of Ireland. and the Chariiics Act 2011. The financial slatiments hai'¥ b¢¢n prLparcd under th¢ historiLal cost ¢onvention. Inf ome All incorne is reiogniscd in the Siaiemcnt of Financial Activilics once thc charitv has enlitlemcnt to the funds. it is probable that the incoTne will be reccii'ed and the amount can bc measured reliabli.. Expenditure LiabilitlC5 are relogniscd as expendilure as s[ as there is a Icgal or constructi.¢ obligalion committing thc Lharits, to thai ¢xpenditure. il is probable thai a transf¢r ofcconomic benefiis .111 be required in s¢ttlcmcnt and th¢ amount ¢)f ihc obligaiion Lan bc me&sured rcliabli.. Expenditure 15 accounicd for on an accruals basi5 and has been classified und¢r hcadings ihal ag£regaie all cos[ related to Ihe category,. Where ¢osis cannot be directl!" attributcd to particular hcadings ih•" havc been allocatcd io aclii'ities on a basis consistent i¥ith ihc use of resourccs. Tangible fixed assets D¢preciation is provided at the follom'ing annual rates in order to Ille off each asset ober its estimated useful Freehold property. Plant and maLhiiiLn' 40/0 siraighi linc and 20/0 Slrdi£ht line 251/btr r¢dLKing balance Stocks Stockg arc valued 01 Ihc I0.er of ¢051 and net realisable I'alue. after making due allowance for obsolete and sloii. moi'ing ilcms. Taxation Thk Lhariti, is exempl from tax on its charitable aciivilies. Fund atcounting Unresirictcd tunds can be LLsed in accordance ii.iih the chariiable objeilii.es at the discretion of ihe trLlStees. RcstriLied funds can onl%. be used for particular rcstricted purposes within the objects of thc charity. Re51rictions arise .hen spe¢ificd by the donor or when funds are rai5cd for particular resiricled purwses. urther explanation of the nature and puryK)se of each till is included in thc notes to the financial Siatcments. 10 conlinued...
H*lifax District & Pennine Calder Distriet Scouts Notes lo the Fillgncial Ststements- continued for the l'ear Ended 31 March 2024 DONATIONS AND LEGACIES 2024 2023 Donations L¢gacics Grants Providore rcccipts 1.075 600,000 6iO 7.431 1.450 700 899 601.974 10.231 Grants re¢eii'ed. included in thc aboi'e. are as follow5-. 2024 2023 Other grants 1.4iO INVESTMENf INCOME 2024 2023 DeTX)51t accouni interest 666 114 INCOME FROM CHARITABLE AcrivrriES 2024 2023 Artivity H¢bden Hei. Hostcl Tom Bcll Flosiel Dal C¢thire Camping Fees Charles Rouse & Storeroom Aciii"itics & Pione¥ring IA arden's Accomodation Fee income rcceii'ablc Fee income reLeii'able Fee income receii'able Fee income receii'ablc Fee income rcccii'able Fee income receii'able Fee income receii'ablc 20.307 17.281 1.977 l.i74 409 -266 2,533 1,876 304 513 965 2.008 34.328 41SING DONATIONS AND LEGACIES 2024 2023 PrO.1d0rC expenditure 1238) continiied...
Halifax District & Pennine Calder Distriet Scouts Notes to tb¢ Financial Statements - continved for the l'ear Ended 31 Marcb 2024 CHARITABLE ACTITr ITIES COSTS Direct Costs (see note 71 Charil(ibl¢ Aclii'ilies 26,047 DIRECT COSTS OF CHARITABLE AcfiviTILS 2024 2023 Rates and M'ater Insuranc¢ Hostel maintenance Estaie mainienancc Eleciricity" Calor Gas 2,003 8.888 8.323 2.112 1.872 2.849 810 8.206 438 3.412 2.165 2.268 26.047 17.299 SUPPORT COSTS Govern*nce eosts Management Other Totals Oihcr re.qourccs expended 1.01 I 3.331 Supwrl costs. includcd in the aboi'c. are as follows= lanagement 2024 Other resources expenrted 2023 Total activilies Postagc and stationcry Other 2024 Other resources espended 2023 Total attivitie5 Service team expcnscs T¢l¢phone Sundries Advertising 554 i73 1.18) 3.241 662 7)3 120 4.770 12 continued...
Halifax District & Pennine Calder District scots Notes to the Financial Statements- continued for the Year Ended 31 March 2024 SUPPORT COSTS- eontinued Governance costs 2024 Other 2023 resources expended Total artivities Accountancv and legal fees 900 TRUSTEES, REMUNERA TION .4ND BENEFITS 'rh¢rc i%"crc no trustecs, rcmuncrdtion or othcr bcncfits for the i'ear ended 31 March 2024 Mr for the vear ended 31 March 2023. Trustees. expenses There 'tre no trustccs, expenses paid for the )'ear cnded 31 March 2024 nor for the l'ear ¢nded 31 MarLh 2023. 10. COMPARATIVES FOR THE ATEMENT OF FINANCIAL AcT1,1T[ES Unrestricted fund INCOME AND ENDOWMEwfs FROM Donaiions and l¢gaci¥5 10.231 Charitable activities Hcbdcn Hei Hostel Tom Bell Hostel Day Centre Camping Fccs Charles Rous¢ & Storcroom Activities & Pioneering Wardcn's Accomodation 15.0113 13.6i9 1.876 i04 i13 965 2.008 Inveslmcnl incomc Other income 114 .048 Tot21 45.721 EXPENDITURE ON Raising funds Raisine donations and Icgacies 1238) (238 Charitable activities Charitable Actii"itiLS 17.299 Other 12,654 Total ?9.715 13 continued...
Halifax Distriet & Ptnnint Calder Distriet Scouts Notes to the Financial Stalemevts- contillued for the l'ear Ended 31 March 2024 io. COMPARATIVES FOR THE STA TENIENT OF FIliAN'CIAL ACTII'ITIES- coDtinued Unrestricted fund NET INCOi¥IE 16.006 RECONCILIATION OF FUNDS l-oial tunds brought forni.ard 207.067 TOTAL FLryDS CARRIED FORW'ARD 223.073 TANGIBLE FIXED ASSETS Freehold property Plant and machinery Totals COST At 1 .4pril 2023 Additions Disposals 154.427 46.029 4.416 (450) 200.456 4,416 (4501 At 31 March 2024 l i4.427 49.995 204.422 DEPRECIATION At l April 2023 Chargc for I'car EliminaÈcd on disposal 67.400 3.116 101.016 7.118 14001 4.002 14001 At 31 March 2024 70.516 37.218 107.734 NET BOOK VALL.E At 31 N4arch ?ll?4 83.911 1?.777 96.688 At 31 March 2023 87.027 12.413 99,440 Freehold Properts" Hebd¢n Hc) Host¢1 Totn Bell Hostel 'ardcns Flomc Bushell Shelier Cost 48,812 83.831 l.i70 154.427 14 continued...
Halifax District & Penttine Calder District Scouts Notes to the Fingnci41 Statement5- continued for the I'e*r Ettded 31 Mxrcb 2024 12. STOCKS 2024 2023 tock - Calor gas Stock- Proi'idore 250 1.500 800 1.700 1.750 2.iOO 13. DEBTORS: AMourS FALLING DUE WITHIN ONE I'EAR 2024 2023 Other debtors 600.000 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other Lreditors 9.177 7.537 MOVEMENT IN FUNDS Net moi'ement in funds At 31.3.24 At 1.4.23 Unrestricted funds General tund 223.07) 61.3.736 836.809 TOTAL FLJNDS 223.073 613.736 836.809 Nd movemenl in funds. included in ihc aEK)vc are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds G¢n¢ral lund 6il,li3 (37.4171 613.736 TOTAL FUNDS 6il.153 137.417) 613.736 15 continued...
Halifax District & Pennine Calder District Scouts Notes to the Financial Statement5- Continued for the l'ear Ended 31 March 2024 15. MOVEMEiYf IN FUNDS- coptinued Comparatives for moi'ement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General tund 207.n67 16.006 223.07) TOTAL FlINDS 207.067 16.006 223.073 Comparatii'c net moi'¢meni in funds. included in the aboTr¥C are as folloil's: Incoming resources Resource5 expended Movement in fund5 Ilnres¢ricted funds Gcnerdl tund 45.721 129.7151 16.006 TOTAL FUNDS 45.721 (29.71)) 16.006 A Ciirrent N'ear 12 months and prior lear l ? months combined rK)sition is as follows-. Net movement in funds At 31.3.24 At 1.4.22 Urtricted fuDd$ (Jili¢f<il lund 207.067 629,742 836.809 TOTAL FUNDS 207.067 629.742 836.809 A current l'ear 12 months and prior s'ear 12 months Combitbed nel movement in fi]nds. in¢ludcd in the abovt are as lolloiN5'. Incoming resources Resources expended Moven)eDt in fuDd$ Unrestricted fuDds General hind 696.874 67.lJ21 629.742 TOTAL FLfNDS 696.874 (67,1321 629.742 16 conlinued..
Hglifax Dystriet & Pennine Calder Districl Stouts Notes to the Financial Statements- continued for the l'ear Ended 31 Marcb 2024 16. RELA TED PARTY DISCLOSURES Therc ivere no rclatcd part). transactions for ihc l'ear endcd 31 March 2024. 17