**Charity registration number 515681** ## **DANE VALLEY SCOUT GROUP** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **DANE VALLEY SCOUT GROUP** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Mr N Dutton|| |---|---|---| ||Mrs D Marshall|| ||Mrs M Dutton|| ||Mr A Brown|| ||Mr J Mitcheson|| ||Mr M Amies|| ||Mr C Pepper|| ||Mr G Smith|| ||Mr B P Plant|(Appointed 5 May 2023)| |**Charity number**|515681|| |**Scout Registered number**|43150|| |**Principal address**|Dane Valley Scout Headquarters|| ||Rope Walk|| ||Congleton|| ||Cheshire|| ||CW12 1HN|| |**Independent examiner**|Amanda Grint, FCCA|| ||Hammond McNulty LLP|| ||Bank House|| ||Market Square|| ||Congleton|| ||Cheshire|| ||England|| ||CW12 1ET|| ## **DANE VALLEY SCOUT GROUP** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 2| |Independent examiner's report|3| |Statement of financial activities|4| |Balance sheet|5| |Notes to the financial statements|6 - 14| ## **DANE VALLEY SCOUT GROUP** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ The trustees present their annual report and financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the rules of the Scout Association, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). ## **Objectives and activities** The scout group is open to all young people from the age of 4 years old who are willing to make the scout law and promise. Scouting aims to help young people achieve their full physical, intellectual, spiritual potential as individuals, citizens and as members of their local, national and international communities through a developed programme of activities and challenges. ## _Public benefit_ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** ## _Significant activities and achievements against objectives_ Over the last 12 months Scouting has undergone a period of change to align more closely with other charitable organisations. Leaders have been rebranded as Volunteers: Group Scout Leader is now Group Lead Volunteer for example. The DVSG Executive Board is now split into a Trustee Board who look at the strategic operation of the group, and Operations Board who look after the running of the buildings and sections. This hasn’t affected the way Scouting is delivered at section level, and Dane Valley continues its high-quality activities and varied programmes that the young people enjoy. During 2023 the Trustees and Executive and Operations boards have supported the leaders in the background to keep the buildings and minibus in a safe and good working order, and make improvements where needed. This work has enabled the leaders to focus on their sections, the activity programmes, the badgework, the nights away and to be able to be good role models to members. Over the year the work of the Beaver, Cub, and Scout sections has been augmented by the new section ‘Squirrel Drey’ (for 4 – 6 year old’s). The drey was started March 2023 and has grown from strength to strength. The trustees and executive members wish to record their thanks to the leaders and helpers who ensure that members of the group receive good quality scouting ## **Financial review** The group remains strong financially enabling the trustees to plan and continue a scheme of refurbishment and updating of the 35 year old buildings to help maintain the income stream from the users of the facilities. ## _Reserves policy_ It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to twelve month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. At the 31 December 2023 the Group held unrestricted reserves of £130,307 in cash at bank and in hand. ## **Structure, governance and management** The Group is a trust established under its rules which are common to all Scout groups. Trustees are appointed in accordance with Policy, Organisation and Rules of the Scout Association. - 1 - ## **DANE VALLEY SCOUT GROUP** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ The trustees who served during the year and up to the date of signature of the financial statements were: Mr N Dutton Mrs D Marshall Mrs M Dutton Mr A Brown Mr J Mitcheson Mr M Amies Mr S Rogers (Resigned 5 May 2023) Mr C Pepper Mr P Horrocks (Resigned 11 June 2023) Mr G Smith Mr B P Plant (Appointed 5 May 2023) ## _Recruitment and appointment of trustees_ The trustees are appointed and approved at the annual meeting of the Group Scout Council and comprise elected, nominated and co opted personnel and include representatives of each sections of the group. The trustees' report was approved by the Board of Trustees. Mr B P Plant ## **Trustee** 2 May 2024 - 2 - ## **DANE VALLEY SCOUT GROUP** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF DANE VALLEY SCOUT GROUP** I report to the trustees on my examination of the financial statements of Dane Valley Scout Group (the charity) for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do 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 financial statements to be reached. ## **Amanda Grint, FCCA** Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET England Dated: 2 May 2024 - 3 - ## **DANE VALLEY SCOUT GROUP** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2023**|**2022**| ||**Notes**|**£**|**£**| |**Income from:**|||| |Donations and legacies|**3**|655|4,969| |Charitable activities|**4**|42,131|38,832| |Investments|**5**|1,353|309| |**Total income**||44,139|44,110| |**Expenditure on:**|||| |Charitable activities|**6**|35,912|32,966| |Other expenditure|**11**|107|99| |**Total expenditure**||36,019|33,065| |**Net income and movement in funds**||8,120|11,045| |**Reconciliation of funds:**|||| |Fund balances at 1 January 2023||408,419|397,374| |**Fund balances at 31 December 2023**||416,539|408,419| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 4 - ## **DANE VALLEY SCOUT GROUP** ## **BALANCE SHEET** ## _**AS AT 31 DECEMBER 2023**_ |**Notes**
**Fixed assets**
Tangible assets
**13**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**14**
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension liability**
**The funds of the charity**
Unrestricted funds|**2023**
**£**
130,307
(2,483)|**£**
288,715
127,824
416,539
416,539
416,539
416,539|**2022**
**£**
119,666
(2,130)|**£**
290,883
117,536| |---|---|---|---|---| |||||408,419| |||||408,419| |||||408,419| |||||408,419| The financial statements were approved by the trustees on 2 May 2024 Mr B P Plant **Trustee** - 5 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **1 Accounting policies** ## **Charity information** Dane Valley Scout Group is a trust established under its rules which are common to all Scout groups. Trustees are appointed in accordance with Policy, Organisation and Rules of the Scout Association.. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the rules of the Scout Association, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 6 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **1 Accounting policies** **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: |Freehold land and buildings|Not depreciated| |---|---| |Plant and equipment|10% reducing balance| |Fixtures and fittings|10% reducing balance| |Computers|33% reducing balance| |Motor vehicles|25% reducing balance| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. - 7 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **1 Accounting policies** ## **(Continued)** ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.9 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Income from donations and legacies** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2023**|**2022**| ||**£**|**£**| |Donations and gifts|655|1,302| |Grants receivable|-|3,667| ||655|4,969| |**Donations and gifts**||| |Donations|655|314| |Gift aid|-|988| ||655|1,302| - 8 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **4 Income from charitable activities** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2023**|**2022**| |||**£**|**£**| ||**Group**||| ||Charitable rental income|16,166|18,261| ||Other income|627|90| ||**Beavers**||| ||Membership fee|2,724|2,723| ||Group and section activities|705|158| ||Other income|138|207| ||**Cubs**||| ||Membership fee|3,914|4,233| ||Group and section activities|784|261| ||Camps income|6,753|1,315| ||**Scouts**||| ||Membership fee|5,030|3,899| ||Group and section activities|149|100| ||Camps income|4,923|7,525| ||Admissions|190|60| ||Other income|28|-| |||42,131|38,832| |**5**|**Income from investments**||| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2023**|**2022**| |||**£**|**£**| ||Interest receivable|1,353|309| - 9 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **6 Expenditure on charitable activities** |**Group**
**Beavers**
**2023**
**2023**
**£**
**£**
**Direct costs**
Depreciation and impairment
2,121
23
Subscriptions paid to HQ county and district
3,869
-
Insurance
2,132
-
Light, heat & water
4,286
-
Telephone
506
-
Repairs & renewals
3,039
-
Vehicle & transport costs
1,255
91
Group & section activities
121
1,391
Camp expenditure
-
-
Equipment
-
-
Sundries
1,910
1
19,239
1,506
**Share of support and governance costs (see note 7)**
Governance
588
-
19,827
1,506
**Analysis by fund**
Unrestricted funds
19,827
1,506|**Cubs**
**2023**
**£**
23
-
-
-
-
-
-
1,921
6,097
265
313
8,619
-
8,619
8,619|**Scouts**
**2023**
**£**
-
-
-
-
-
-
-
1,907
3,932
121
-
5,960
-
5,960
5,960|**Total**
**2023**
**£**
2,167
3,869
2,132
4,286
506
3,039
1,346
5,340
10,029
386
2,224| |---|---|---|---| ||||35,324
588| ||||35,912| ||||35,912| - 10 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ |**6**
**Expenditure on charitable activities**
**Previous year:**
**Group**
**Beavers**
**2022**
**2022**
**£**
**£**
**Direct costs**
Depreciation and impairment
2,558
35
Subscriptions paid to HQ county and district
3,382
-
Insurance
1,839
-
Light, heat & water
2,221
-
Telephone
498
-
Repairs & renewals
4,935
-
Vehicle & transport costs
841
-
Group & section activities
120
789
Camp expenditure
-
-
Sundries
1,226
258
17,620
1,082
**Share of support and governance costs (see note 7)**
Governance
540
-
18,160
1,082
**Analysis by fund**
Unrestricted funds
18,160
1,082|**Cubs**
**2022**
**£**
34
-
-
-
-
-
-
1,242
-
1,010
2,286
-
2,286
2,286|**(Continued)**
**Scouts**
**Total**
**2022**
**2022**
**£**
**£**
-
2,627
-
3,382
-
1,839
-
2,221
-
498
-
4,935
-
841
688
2,839
10,750
10,750
-
2,494
11,438
32,426
-
540
11,438
32,966
11,438
32,966|**(Continued)**
**Scouts**
**Total**
**2022**
**2022**
**£**
**£**
-
2,627
-
3,382
-
1,839
-
2,221
-
498
-
4,935
-
841
688
2,839
10,750
10,750
-
2,494
11,438
32,426
-
540
11,438
32,966
11,438
32,966| |---|---|---|---| ||||32,426
540| ||||32,966| ||||32,966| ## **7 Support costs allocated to activities** |Governance
**8**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets|**Group**
**2023**
**£**
588
**2023**
**£**
588
2,167|**Total**
**2022**
**£**
540| |---|---|---| |||**2022**
**£**
540
2,627| ## **9 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. - 11 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **10 Employees** The average monthly number of employees during the year was: |The average monthly number of employees during the year was:||| |---|---|---| ||**2023**|**2022**| ||**Number**|**Number**| |Total|-|-| |There were no employees whose annual remuneration was more than £60,000.||| ## **Remuneration of key management personnel** The remuneration of key management personnel was as follows: ## **11 Other expenditure** |||||**Unrestricted**|**Unrestricted**|**Unrestricted**| |---|---|---|---|---|---|---| ||||||**funds**|**funds**| ||||||**2023**|**2022**| ||||||**£**|**£**| |Financing costs|||||107|99| |**Taxation**||||||| |The charity is exempt from|taxation on its activities|because all|its income is|applied for charitable purposes.||| |**Tangible fixed assets**||||||| ||**Freehold land**|**Plant and**|**Fixtures and**|
**Computers Motor vehicles**||**Total**| ||**and buildings**|**equipment**|**fittings**|||| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Cost**||||||| |At 1 January 2023|275,000|8,354|8,476|695|11,500|304,025| |At 31 December 2023|275,000|8,354|8,476|695|11,500|304,025| |**Depreciation and**||||||| |**impairment**||||||| |At 1 January 2023|-|2,357|2,370|555|7,861|13,143| |Depreciation charged in the||||||| |year|-|600|611|46|910|2,167| |At 31 December 2023|-|2,957|2,981|601|8,771|15,310| |**Carrying amount**||||||| |At 31 December 2023|275,000|5,397|5,495|94|2,729|288,715| |At 31 December 2022|275,000|5,998|6,106|140|3,639|290,883| ## **12 Taxation** ## **13 Tangible fixed assets** - 12 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ |**14**|**Creditors: amounts falling due within one year**|||| |---|---|---|---|---| ||||**2023**|**2022**| |||**Notes**|**£**|**£**| ||Deferred income|**15**|1,895|1,590| ||Accruals and deferred income||588|540| ||||2,483|2,130| |**15**|**Deferred income**|||| ||||**2023**|**2022**| ||||**£**|**£**| ||Other deferred income||1,895|1,590| ||Deferred income is included in the financial statements as follows:|||| ||||**2023**|**2022**| ||||**£**|**£**| ||Deferred income is included within:|||| ||Current liabilities||1,895|1,590| ||Movements in the year:|||| ||Deferred income at 1 January 2023||1,590|1,225| ||Released from previous periods||(1,590)|(1,225)| ||Resources deferred in the year||1,895|1,590| ||Deferred income at 31 December 2023||1,895|1,590| - 13 - ## **DANE VALLEY SCOUT GROUP** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **16 Unrestricted funds** The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. ||**At 1 January**|**Incoming**|**Resources**|**TransfersAt 31 December**|**TransfersAt 31 December**| |---|---|---|---|---|---| ||**2023**|**resources**|**expended**||**2023**| ||**£**|**£**|**£**|**£**|**£**| |Insurance fund|2,500|-|-|(2,500)|-| |Minibus fund|1,000|-|-|(1,000)|-| |Beavers|4,740|3,567|(1,506)|(1,139)|5,662| |Cubs|10,007|11,451|(8,619)|(3,722)|9,117| |Scouts|7,869|10,320|(5,960)|(459)|11,770| |Camp fund|8,096|11,676|(10,029)|962|10,705| |General funds|374,207|7,125|(9,905)|7,858|379,285| ||408,419|44,139|(36,019)|-|416,539| |**Previous year:**|**At 1 January**|**Incoming**|**Resources**|**TransfersAt 31 December**|| ||**2022**|**resources**|**expended**||**2022**| ||**£**|**£**|**£**|**£**|**£**| |Insurance fund|2,500|-|-|-|2,500| |Minibus fund|1,000|-|-|-|1,000| |Beavers|4,558|3,088|(1,215)|(1,691)|4,740| |Cubs|8,726|5,933|(2,252)|(2,400)|10,007| |Scouts|6,872|4,058|(688)|(2,373)|7,869| |Camp fund|12,778|7,525|(10,750)|(1,457)|8,096| |General funds|360,940|23,506|(18,160)|7,921|374,207| ||397,374|44,110|(33,065)|-|408,419| ## **17 Related party transactions** There were no disclosable related party transactions during the year (2022 - none). - 14 -