OpenCharities

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

2025-03-31-accounts

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

REGISTERED CHARITY NUMBER: 515561

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

Jor

Halifax District & Pennine Calder District Scouts

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Reference and Administrative Details 1
Chairman's Report 2
Report of the Trustees 3
Independent Examiner's Report LS
Statement ofFinancial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
NotestotheFinancialStatements 9 to 14

Docusign Envelope ID: EF 168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES A D Bull - Treasurer
A Strong - Chairman
M Longbottom - Chairperson for Halifax
P Whitworth - Chairperson for Pennine Calder
N Asling - Halifax
M Asling - Halifax
C Parker - Halifax
D Milner - Pennine Calder
P Farrar - Hebden Hey
J Greenwood - Hebden Hey
D Cowburn - Hebden Hey
M Sykes
PRINCIPAL ADDRESS 13 Wakefield Gate
Halifax
West Yorkshire
HX3 0HB
REGISTERED CHARITYNUMBER= 515561
INDEPENDENT EXAMINER KJA Bairstow& Atkinson
Network House
Stubs Beck Lane
Cleckheaton
West Yorkshire
BD19 4TT
BANKERS Lloyds Bank
Commercial Street
Halifax
West Yorkshire
HX1 IBB
SCOUT ASSOCIATION NO 16625 - Halifax District Scouts
16626-PennineCalderDistrictScouts

1

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Chairman's Report for the Year Ended 31 March 2025

Looking at this last year, there have been few new major projects that we can highlight being undertaken. The time spent by members of[the][team][both][midweek][and][at][weekends][at][Hebden][Hey][has][been][spent][looking][after][the][existing][facilities][and][keeping][the] place looking as good as possible for the incoming guests both new visitors and those returning from previous bookings.

Yes, we have had a new Calor gas cylinder, decorated bedroom walls, removed fallen trees. But it is the continual plumbing and electrical repairs, cleaning of areas that prior visitors have forgotten and maintenance to the outside areas on a regular basis, if not weekly, then month by month throughout the year that keeps the centre looking inviting to guests.

As we move forward into another year, we should be looking at spreading the workload from just a few dedicated volunteers to introduce new members and more importantly younger volunteers who can learn the peculiarities of the way the centre and its services work to continue the successful running of our Scout centre.

The proposed changes to renovate the Hebden Hey hostel and additional facilities to the Tom Bell hostel have not progressed much in this last year mostly due to people being busy elsewhere. There are a number of large projects requiring significant spending required in the near future, from issues with overhanging trees that require professional contractors, the completion of the additional layer on the tarmac road into the estate, and possibly a new electrical transformer and water mains pipe to supply every building.

MayI again take this opportunity to thank all our volunteers and supporters for their time and efforts during the past year and long may they continue and expand into the future, those that run the shop, check fire alarms function, heating and plumbing are working and electrical installations are safe and sound.

Anthony Strong Chairman

2

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

.

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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).

The Trustees present their report and financial statements of the charity for the year ended 31 March 2025.

The Joint Management Committee is a charitable trust established under its rules, which are common to all groups/districts.

Hebden Hey Scout Centre is held by the Charity on behalf of the local scout districts in the ratio of Halifax District, two-thirds, and Pennine Calderdale District, one-third. It is maintained by this Committee principally for their benefit and use.

The major activities have continued to be the provision of hostel accommodation and campsite facilities to local scouts and other scout groups. The facilities are also made available to other organisations.

FINANCIAL REVIEW

Financial position

The trustees report a surplus ofincome for the year of £87,021 (2024 - £613,736). During the financial year a legacy of £45,817 was accounted for and received from the estate of Alan Yarker, retired trustee.

Income from charitable activities increased from £45,347 to £49,111.

Our main expenditures was the annual insurance cost of £8,691.

We continue to be fortunate to have sufficient cash reserves to cover any deficit should our projected income not materialise.

The work of the service team and other voluntary helpers during this year is greatly appreciated.

Trustees named have served throughout the year unless otherwise noted.

Trustees are appointed in accordance with the policy, organisation and rules of the Scout Association.

The Trustees meet on a quarterly basis to manage the affairs of the charity and to receive reports from sub-groups who deal with the day-to-day activities.

Going concern

The Trustees actively review the major risks, which the charity faces on a regular basis and have put in place measures to deal with these.

The access road to the Hostels is a major risk should it become blocked or unusable but having carried out major repairs in recent years and continually monitoring and repairing when necessary, the Trustees believe the risk is reduced to acceptable levels.

The charity has sufficient cash reserves to cover any additional costs, as well as maintaining our general reserve at £25,000.

The Trustees have also examined other operational and business risks faced by the Charity and confirm that they have established systems to mitigate those risks.

We provide hostels and activities to scout groups and related organisations at substantial discounted fees and for our own scout groups free weekends are made available. Other organisations can also make use of our hostels and engage in a range of activities. We believe that by providing access to our hostels we are providing a public benefit.

The Trustees have therefore complied with the duty set out in Section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission which includes public benefit.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 01/10/2025

meSSTIBOBABCZEBDSABB. order of thea cecccecccsseccseesssteessseeesneeessesess board oftrustees ON oo... eeseeeeseseeteeeeeseeeeeees and Signed on its behalf by: Trustee 3 3 3 3

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Independent Examiner's Report to the Trustees of Halifax District & Pennine Calder District Scouts

Independent examiner's report to the trustees of Halifax District & Pennine Calder District Scouts

[ report to the charity trustees on my examination of[the][accounts][of][Halifax][District] &[Pennine][Calder][District][Scouts][(the][Trust)] for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) ofthe 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 giving 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 ofthe accounts to be reached.

Samantha Hutton

KJA Bairstow & Atkinson

Network House

Stubs Beck Lane Cleckheaton West Yorkshire BD19 4TT

WD AIS: scaasseteassasrennonnessnentunosessaaeeesaes

4

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Statement ofFinancial Activities
for the Year Ended 31 March 2025
2025 2024
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 45,817 601,075
Charitable activities 5
Hebden Hey Hostel 22,003 20,307
Tom Bell Hostel 20,144 17,281
Day Centre 1,821 1,977
Camping Fees 728 1,574
Charles Rouse& Storeroom 570 409
Activities
& Pioneering
1,517 1,266
Warden's Accomodation 2,328 2,533
Other trading activities 3 2,200 899
Investment income 4 20,941 666
Other income 2,493 3,166
Total 120,562 651,153
EXPENDITURE ON
Raising funds
Raising donations and legacies 6 833 1,121
833 E121
Charitable activities 7
Charitable Activities 20,278 26,047
Other 12,430 10,249
Total 33,541 37,417
NET INCOME 87,021 613,736
RECONCILIATION OF FUNDS
Total funds brought forward 836,809 223,073
TOTALFUNDSCARRIEDFORWARD 923,830 836,809

The notes form part of these financial statements

5

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Balance Sheet
31 March 2025
2025 2024
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 12 92,710 96,688
CURRENT ASSETS
Stocks 13 1,375 1,750
Debtors 14 - 600,000
Prepayments and accrued income 14,242 2251
Cash at bank and in hand 823.959 145,297
839,576 749,298
CREDITORS
Amounts falling due within one year 15 (8,456) (9,177)
NET CURRENT ASSETS 831,120 740,121
TOTAL ASSETS LESS CURRENT LIABILITIES 923,830 836,809
NET ASSETS 923,830 836,809
FUNDS 16
Unrestricted funds 923,830 836,809
TOTALFUNDS 923,830 836,809

01/10/2025

The financial: : statements were approved by the Board of7 Trustees and authorised; for—issue OM ........c.csceceeeeeeseseeeeeeeess aNd were signed on its behalf by:

==> picture [129 x 70] intentionally omitted <==

----- Start of picture text -----
ee by:
Swern 16961BOZEBDSAB..sees eeeeee
Trustee \ Siw
----- End of picture text -----

The notes form part ofthese financial statements

6

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Cash Flow Statement for the Year Ended 31 March 2025

2025 2024
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 660,457 22,207
Net cash provided by operating activities 660,457 22,207
Cash flows from investing activities
Purchaseoftangible fixed assets (2,736) (4,416)
Sale oftangible fixed assets - 250
Interest received 20,941 666
Net cash provided by/(used in) investing activities 18,205 (3,500)
Change in cash and cash equivalents in the
reporting period 678,662 18,707
Cash and cash equivalents at the beginning of
the reporting period 145,297 126,590
Cash and cash equivalents at the end ofthe
reportingperiod 823,959 145,297

The notes form part of these financial statements

7

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Notes to the Cash Flow Statement for the Year Ended 31 March 2025

  1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

==> picture [423 x 132] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Net|income|for|the|reporting|period|(as|per|the|Statement|of Financial| |Activities)|87.021|613,736| |Adjustments|for:| |Depreciation|charges|6,588|7,118| |Loss/(profit)|on|disposal|of fixed|assets|125|(200)| |Interest|received|(20,941)|(666)| |Decrease|in|stocks|375|750| |Decrease/(increase)|in|debtors|588,009|(600,171)| |(Decrease)/increase|in|creditors|(720)|1,640| |Net|cash|provided|by|operations|660,457|22,207|

----- End of picture text -----

ANALYSIS OF CHANGES IN NET FUNDS

==> picture [420 x 82] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |At|1.4.24|Cash|flow|At|31.3.25| |£|£|£| |Net|cash| |Cash|at|bank|and|in|hand|145,297|678,662|823,959| |145,297|678,662|823,959| |Total|145,297|678,662|823,959|

----- End of picture text -----

The notes form part ofthese financial statements

8

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Notes to the Financial Statements for the Year Ended 31 March 2025

1, ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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 cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 4% straight line and 2% straight line Plant and machinery - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2: DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
2025 2024
£ £
Donations - 1,075
Legacies 45,817 600,000
,
45,817 601,075

9

continued...

Docusign Envelope ID: EF 168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
3. OTHERTRADING ACTIVITIES
2025 2024
£ £
Shop income 2,200 899
4. INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 20,941 666
S. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £ £
Fee income receivable Hebden Hey Hostel 22,003 20,307
Fee income receivable Tom Bell Hostel 20,144 17,281
Fee income receivable Day Centre 1,821 1,977
Fee income receivable Camping Fees 728 1,574
Fee income receivable Charles Rouse & Storeroom 570 409
Fee income receivable Activities& Pioneering 1,517 1,266
Fee income receivable Warden's Accomodation 2,328 2,533
49.111 45,347
6. RAISING DONATIONS AND LEGACIES
2025 2024
£ £
Providore expenditure 833 1,121
7. CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
£
Charitable Activities 20,278
8. DIRECT COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Rates and water 1,452 2,003
Insurance 8,691 8,888
Hostel maintenance 3,421 8,323
Estate maintenance 1,562 2;112
Electricity 1,789 1,872
Calor Gas 3,363 2,849
20,278 26,047

10

continued...

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

  1. SUPPORT COSTS

:

Halifax District & Pennine Calder District Scouts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

SUPPORT COSTS
Governance
Management Other costs Totals
£ £ £ £
Other resources expended 81 3,391 2,245 5,717
Support costs, included in the above, are as follows:
Management
2025 2024
Other
resources Total
expended activities
£ =
Postage and stationery 81 8
Other
2025 2024
Other
resources Total
expended activities
£ £
Service team expenses - 554
Telephone 663 573
Sundries 2,728 1,185
3,391 2,312
Governance costs
2025 2024
Other
resources Total
expended activities
£ £
Accountancyandlegalfees 2,245 1,011
  1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees! expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

11.

COMPARATIVES FORTHESTATEMENTOF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 601,075
Charitable activities
Hebden Hey Hostel 20,307
Tom Bell Hostel 17,281
Day Centre 1,977
Camping Fees 1,574
Charles Rouse& Storeroom 409
Activities& Pioneering 1,266
Warden'sAccomodation 2,533

Other trading activities

899

11

continued...

Docusign Envelope ID: EF168C 13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
Investment income 666
Other income 3,166
Total 651,153
EXPENDITURE ON
Raising funds
Raising donations and legacies 1,121
1,121
Charitable activities
Charitable Activities 26,047
Other 10,249
Total 37,417
NET INCOME 613,736
RECONCILIATION OF FUNDS
Total funds brought forward 223,073
TOTAL FUNDS CARRIED FORWARD 836,809
12. TANGIBLE FIXEDASSETS
Freehold Plant and
property machinery Totals
£ £ £
COST
At April 2024 154,427 49,995 204,422
Additions - 2,736 2,736
Disposals - (1,973) (1,973)
At 31 March 2025 154,427 50,758 205,185
DEPRECIATION
At April 2024 70,516 37,218 107,734
Charge for year 3,116 3,473 6,589
Eliminated on disposal - (1,848) (1,848) :
At 31 March 2025 73,632 38,843 112,475
NET BOOK VALUE
At 31 March 2025 80,795 11,915 92,710
At 31 March 2024 83,911 125777 96,688
Freehold Property Cost
Hebden Hey Hostel 48.812
Tom Bell Hostel 83,831
Wardens Home 20,414
Bushell Shelter 1,370
154,427

12

continued...

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder District Scouts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

13. STOCKS
2025 2024
£ £
Stock - Providore 275 250
Stock - Calor gas 1,100 1,500
1,375 1,750
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors - 600,000
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other creditors 8,456 9,177
16. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 836,809 87,021 923,830
TOTAL FUNDS 836,809 87,021 923,830
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 120,562 (33,541) 87,021
TOTAL FUNDS 120,562 (33,541) 87,021
Comparatives for movement in funds
Net
movement At
At 1.4.23 in funds 31.3.24
£ £ £
Unrestricted funds
General fund 223,073 613,736 836,809
TOTALFUNDS 223,073 613,736 836,809

13

continued...

Docusign Envelope ID: EF168C13-EFB9-4A0D-B58D-BE30A9B6AFD1

Halifax District & Pennine Calder

District Scouts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

  1. MOVEMENT IN FUNDS- continued

Comparative net movement in funds, included in the above are as follows:

==> picture [423 x 83] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|651,153|(37,417)|613,736| |TOTAL FUNDS|651,153|(37,417)|613,736|

----- End of picture text -----

A current year 12 months and prior year 12 months combined position is as follows:

==> picture [420 x 91] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Net| |movement|At| |At|1.4.23|in|funds|31.3.25| |£|£|£| |Unrestricted|funds| |General|fund|223,073|700,757|923,830| |TOTAL|FUNDS|223,073|700,757|923,830|

----- End of picture text -----

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

==> picture [422 x 81] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|771,715|(70,958)|700,757| |TOTAL|FUNDS|771,715|(70,958)|700,757|

----- End of picture text -----

  1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

==> picture [120 x 67] intentionally omitted <==

----- Start of picture text -----
OFS haw
----- End of picture text -----

14