Charity registrailoll number 515681 (England and Wales)
DANE VALLEY SCOUT GROUP
ANNUAL REPORT AIYD UNAIJDffEJ) FJI¥AJNCIAL STATEMENTS
FOR YEAR ENDED 31 DECEMBER 2024

DANE VALLEY SCOUT GROUP
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mrs D Marshall
MrA Brown
Mr G Smith
Mr B P Plant
Mrs J L William5
Mrs M M Borg-Heffeman
Mr P Green
(App)inted 13 June 2024)
(Appointed 13 June 2024)
(Appointed l December 2024)
Charity Dumber (England and Wales)
515681
Prlncipal address
Dane Valley Scout Headquarters
Rope Walk
Congleton
Cheshire
CW12 IFrN
Independent examiner
Amanda Grint. FCCA
Hammond McNulty LLP
BaT& House
Market Square
Congleton
Cheshi
England
CW12 IET

DANE VALLEY SCOUT GROUP
CONTENTS
Page
Trustees, report
Independent exarninefs report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-15

DAIYE VALLEY SCOUT GROUP
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statemenls for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I 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 l January 2019).
Objeetives and gctivitles
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, intellethal, spiritual potential as individuals, citizens and as
members of their local. national and international communities through a developed programme of activities and challenges.
Piiblic benefil
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the ¢harity should
undertake.
Achievements and performance
Significanl aeiivilies and achievemenis agairtsl objeclives
The transition away from the previous Exec Board to Trustee Board has now settled and the group is operating under the new
regime. The Trustees meet every 3 months lo ensure the group functions correctly in line with Scouting Policy, Organisation
and Rules.
Over the last 12 months there has been an investment in the buildings with a modern central heating system, ￿Placem¢llt of
light fittings and rede¢orating throughout.
The Trustees wish to thank the leaders and volunteers throughout the group who have worked tirelessly to ensure our young
people receive high quality Scouting programmes and activities. The Trustees also wish to extend their heartfelt thanks to Neil
and Marge Dutton who, having moved away from the area have stepped down from their roles of Group Lead Volunteer and
Lead Cub Volunteer after more than 40 years, service to the group, and the District."
Financial review
The group remains strong financially enabling the tNstees to plan and ¢ontinue a scheme of refiJrbishm¢nt 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 unrestrtcted funds which have not been designated for a specific use should be maintained at
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 c￿￿ent 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 DeceTnber 2024 the Group held unrestricted reserves of £134,352 in cash at bank and in h8nd.
Structure9 governaAce 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.

DANE VALLEY SCOUT GROUP
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR EM)ED 31 DECEMBER 2024
The trustees who served during the year and up to the date of signature of the financial statements were:
MrN Dutton
(Resigned 9 December 2024)
Mrs D Marshall
Mrs M Dutton
MTA Brown
Mr J Mitcheson
Mr M Amies
Mr C Pepper
Mr G Smith
Mr B P Plant
Mrs J L Williams
Mrs M M Borg-Heffeman
Mr P Green
(Resigned 9 January 2025)
{Re5igned 21 April 2025)
(Resigned 13 June 2024)
(Resigned 13 June 2024)
(Appointed 13 June 2024)
(Appointed 13 June 2024)
(Appointed l December 2024)
Recruirmertl andappointmeni oflrusfees
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, ￿pOrt was approved by the Board of Trustees.
Mr B P Planl
Trustee
OT5

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 2024.
Re$pon$fibilitlÈ$ and b4sis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in a￿ordanCe with the
requirements of the Charities Act 2011.
I report in respect of my examination of the charity's financial ststements carried out under section 145 of the Charities Act
2011. In carrying oul my examination I have followed the Directions given by the Charity Commission under section 145(5Xb)
of the Chartties Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accord3nce with the relevant version
of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 l April 2005 which is referred to in the extant
regulations but has now been withdrawn. l understand that this has been done in order for the financial slatements to provide a
true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirn] that no matters have Come to my attention in connection with the examination
giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the Charities Ad 2011.
the financial statements do not accord with those records. or
the financial statements do not comply with the applicable requirements concerning the forni and ¢(￿¢¢nt of financial
statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any ￿qUirement that the financial
statements 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 wh￿h 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 IET
England

DANE VALLEY SCOUT GROUP
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR E]VDED 31 DECEMBER 2024
Unrestrieted
funds
2024
Unrestrlcted
funds
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
3.055
39,179
2,081
655
42,131
1,353
Totsl incorne
44,315
44.139
Expenditure on:
Charitable activities
Other expenditure
42,134
35,912
107
Total expenditure
42,244
36,019
Net Income and movement In funds
2,071
8,120
Reeonelllatlon of funds:
Fund balances at l January 2024
416,539
408.419
Fund b21anee$ At 31 December 2024
418,610
416,539
The statement of financial activities includes all gains and 1055¢s recognis¢d in the year. All income and expenditure derive
from continuing activities.

DANE VALLEY SCOUT GROUP
BALANCE SHEET
ASAT31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
13
286,918
288,715
Current Y4ssets
Debtors
Cash at bank and in hand
14
150
134.352
130.307
134,502
130,307
Creditors: amounts falling due within one
year
15
(2,810)
(2,483}
Net current 45sets
131,692
127,824
Totydl assets less current liabilities
418,610
416,539
The funds of the charity
Unrestricted ￿ndS
17
418,610
416.539
418.610
416,539
The financial statements were approved by the trustees on .........................
Mr B P Plant
Trnstee

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Aeeounting poli¢ies
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
201 I, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the
Charities SORP "Accounting and Rew)rting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in th¢ UK and Republic of
Ireland (FRS 102)" (effective l January 2019)- The charity is a Public Benefit Entity as defined by FRS 102.
Th¢ charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flow5.
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 StstemenÉ of Rrfommended Practi¢e
for charities applying FRS 102 rather than the version of the Ststement of Recomrnended Prdctice which is referred to in
the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling. which is the ￿nCtIonal curr¢n¢y of the charity. Monetary amounts in
these financial statements are rounded to the nrare5t £.
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 Statemen￿ the trustees have a reasonable expectation that the charity has adequate
resources Èo continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going
concern b￿15 of accounting in preparing the financial statements.
IJ Charltsble funds
Unrestricted funds are available for use at the discretion of the trustees in fjjrtherance 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 perforniance conditions have been met, the
amounts can be measured reliably. and it is probable that income will be received.
Cash donation5 are recognised on receipt. Other donations are recognffised once the charity has been notified of the
donatio￿ unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations
r￿e1Ved under Gift Aid or deeds of covenant t5 recognised at the time of the donation.
Legacies are re¢ogni5ed on r¢¢eipt or Otherwi￿ if th¢ charity has been notified of an impending distribution, the arnount
is known. and re¢eipt Is ¢xpect¢d. If the amount is not known. the legacy is treated as a contingent asset.

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Aeeounting polleles
(Conilnued)
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economi¢ benefit to a third party, it is
probable that a transfer of economic benefits will be required settlement, and the amount of the obligation can be
m&qsured 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
attributsble to a single activity are apportioned tthveen those activities on a basis COT]SiStent with the use of resources.
Central staff costs are allocated on the basis of time spenL and depreciation charges are allocated on the portion of the
asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are inittally measured at cost and subsequently measured at cost or valuation. net of depreciation
and any impairment losses.
Depreciation is recognised so a5 to write off the cost or valuation of assets less their residual values over their useful lives
on the following base5-
Freehold land and buildings
Plant and ¢quipment
Fixtures and fittings
Computers
Motor vehicles
Not depreciated
IOO/o reducing balance
IOi/lo reducing balance
330/• reducing balance
250/0 reducing balance
The gain or loss arising on the disposal of an asset is deterniined as the difference between the sale proceeds and the
carrying value of the asseL 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 impaiTment loss. If any such indication exists, the recoverable amount of
the asset is estimated in order to detennine the extent of the impairnient loss (if any).
1.8 Cash and cgsh equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-terni liquid investments with
original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within ￿￿oWingS in current
liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther
Financial Instruments Issues. of FRS I02 to all of its financial instruments.
Financial instruments are recognis¢d in th¢ charity's balance sh¢et wh¢n the charity becomes party to the contractual
provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable righi to set off the recognised amounts and there is an intention to settle on a net basis or to realise the
asset and settle the liability simultaneously.

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Aecounting policies
(Continued)
Basicfinancial assets
Basic financial assets. which in¢lude debtors and cash and bank balances. are initially measured at transaction pri¢c
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.
Basiefinancial liabililies
Basic financial liabilities. including creditors and bank loaT]s 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 ¢arried at amortised cost, using the effective int¢rest rate method.
Trad¢ creditors are obligations to pay for goods or services that hav¢ been acquired in the ordinary course of operations
from suppliers. Amounts payable are classified as current liabilities if payment is due within on¢ year or less. If noL they
are presented as non-current liabililies. Trade Creditors are recognised initially at transaction price and subsequently
measured at amorti5ed c05t Using the effective interest method.
Derecogniiion offinancial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or a￿ discharged or cancelld.
1.10 Employee benefits
The cost of any unused holiday entitlement is re¢ognised 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 teTminate
the employment of an ernployee or to provide ternlination benefits.
Crlifical gceounting eslimates 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 b&sis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised where the revision affects only that peri(Kl, or in the period of
the revision and future periods where the revision affects both cu￿ent and firture periods.
Ineome from donations and legacies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
Grants
2,555
500
655
3,055
655

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legaeies
(Continued)
Unrestricted
Dds
2024
Unrestrieted
funds
2023
Dongtions gnd gifts
Donations
2,555
655
2,555
655
Income from charitsble a¢tivities
Unrestricted
funds
21)24
Unrestrieted
funds
2023
Group
Charitable rental income
Other income
14.273
16,166
627
Beavers
Membership fees
Group and section activities
Other income
2,885
708
2,724
705
138
Cub$
Membership fees
Group and section activities
Camps income
4,487
194
5,750
3,914
784
6.753
Scouts
Membership fres
Group and section activities
Camps income
Admissions
Other income
5,270
956
3.260
30
5.030
149
4,923
190
28
Squirrels
Membership fee5
1.267
39,179
42,131

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
2,081
,353
Expenditure on charitable activities
Group
2024
Beavers
Cubs
2024
S¢outs
2024
Squirrels
2024
Total
2024
2024
Direct costs
Depreciation and impainnent
Subscriptions paid to HQ
county and district
Insurance
LighL heat and wat
Telephone
R¢pair5 and renewa15
Vehicle and trdn5POrt ¢osls
Group and section aGtivities
Camp expenditure
Equipment
Sundries
1,797
1,797
4,689
2,129
4,594
856
7,221
237
282
2,085
4,689
2,129
4.594
856
7.221
237
4,596
9,840
,524
4,016
1,059
995
4,906
61
398
1,940
2,849
1,463
320
3,453
61
27,343
1,163
6,360
6,252
381
41,499
Share of support and governallce costs (see note 7)
Governance
635
635
27,978
1,163
6,360
6,252
381
42,134
Analysis by fllnd
Unrestricted funds
27,978
1,163
6,360
6,252
381
42.134
10-

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitsble aetfvltles
(Continued)
Previous year:
Group
2023
Beavers
Cubs
2023
Seouts
2023
Totsl
2023
2023
Direct eosts
Depreciation and impairnjent
Subscriptions paid to HQ county and district
Insurance
Light, heat and water
Telephone
Repairs and renewals
Vehicle and transport costs
Group and section activities
Camp expenditure
Equipment
Sundries
2,121
3,869
2.132
4,286
506
3.039
1.255
23
23
2,167
3,869
2.132
4,286
506
3.039
1.346
5,340
10,029
386
2,224
91
1.391
1.921
6,097
265
313
1,907
3,932
121
1,910
19,239
1,506
8,619
5,960
35,324
Share of support and governance costs (see note 7)
Governan¢e
588
588
19.827
1.506
8.619
5.960
35,912
ADalysis by fulld
Unrestricted funds
19,827
1.506
8.619
5.960
35.912
Support eosts allocated to activities
Group
2024
Totsl
2023
Governance
635
588
2024
2023
Governance costs comprise:
Audit fees
635
588
635
588
11

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2024
Net movement in funds
2024
2023
The net movement in ￿ndS is stated after chargingllcrediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets
635
,797
588
2.167
Truslees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during
the year.
io
Employees
The averdge monthly number of employees during the year w&s:
2024
Number
2023
Number
Total
There were no employees whose annual remuneration w&s rn0￿ than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
li
Other expenditure
Unrestricted Unrestrieted
funds
funds
2024
2023
Financing Costs
107
12 Taxation
The charity is exempt from t￿tIOn on its activities because all its income is applied for Gharitsble purposes.
12-

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2024
13 Tanglble flxed 8ssets
Freehold land
and bllildiDg$
Plint And
eqllipm¢DI
Fixtures imd
ritling$
Computers Moior vehielts
Total
Cost
At l January 2024
275,000
8,354
8,476
695
11,500
304.025
At 31 December 2024
275.000
8,354
8,476
695
11.500
304,025
Depreciation and
impairment
Ai l January 2024
Depreciation charged in the
year
2,957
2,981
601
8,771
15,310
538
548
680
1,797
At 31 tkcember 2024
3.495
3.529
632
9.451
17,107
Carrylng simount
At 31 December 2024
275,000
4,859
4,947
63
2,049
286.918
At 31 December 2023
275,000
5,397
5.495
94
2.729
288,715
14
Debtors
2024
2023
Amounts falling due within one year:
Prepayments and accrued incorne
150
15 Creditors: amounts falling due within ODe year
2024
2023
Notes
Deferred income
Accruals
16
2,175
635
1.895
588
2.810
2.483
16 Deferred Income
2024
2023
Other deferred income
2,175
1,895
Deferred income is included in the financial statements as follows:
13-

DANE VALLEY SCOUT GROUP
NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2024
16 Deferred income
(Continued)
2024
2023
Deferred income is included within..
Current liabilities
2.175
1,895
Movements in the year..
Deferred income at l January 2024
Released from previous periods
Resources deferred in the year
1,895
11,8951
2,175
,590
(1,590)
1,895
Deferred income at 31 December 2024
2.175
1.895
17 UDrestric¢ed 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 fvnds which have been
set &8ide out of unrestricted funds by the trustees for specific purposes.
At l January
2024
Incoming
resources
Resources
expended
TransfersAt 31 December
2024
Beavers
Cubs
Scouts
Camp fund
Squirrels
General funds
5.662
9,117
11.770
10,705
3,691
5.115
9.516
5,595
1,767
18,631
(1.333)
(1.454)
(7.545)
(5.056)
(380)
?6.476)
(1,360)
(2,370)
(2.180)
6,660
10,408
11,561
11,244
1,177
377,560
(210)
6,120
379285
416,539
44,315
{42,?44)
418,610
Previous year:
At l January
2023
Ineomlng
resources
Resources
expended
TransfersAt 31 December
2023
Insurance fund
Minibus fund
Beavers
Cubs
Scouts
Camp thnd
General funds
2.500
1,000
4,740
10,007
7,869
8.096
374207
(2,500)
(1,000)
(1,139)
(3,722)
(459)
962
7,858
3,567
11,451
10.320
11.676
7,125
(1,506)
(8,619)
(5,960)
(10,029)
(9,9051
5,662
9,117
11,770
10,705
379,285
408.419
44,139
(36,019)
416,539
14-

DANE VALLEY SCOUT GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Related party transacilons
There were no dis¢losable related party transactions during the year (2023 - none).
15-