## _BIRKENHEAD DISTRICT_ SCOUT COUNCIL 

**MARCH 2024** 



## BIRKENHEAD DISTRICT SCOUT COUNCIL **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31.03.2024** 

**1.** _**The Basis of the Accounts and Trustees' Approval:**_ The Accounts for the financial year to 31st March 2024 have been prepared on a **"Receipts and Payments"** basis with a **Statement of Assets and Liabilities** at that date. These comply with the appropriate legal requirements and are as **approved by the Trustees** at a meeting on 9[th] January 2025. 

**2.** _**Fund Accounting:**_ Funds held by the Charity are either: 

   - **(a) Unrestricted General Funds,** which can be used in accordance with the charitable objectives at the discretion of the Trustees **or** 

   - **(b) Restricted Funds,** which can be used **only** for particular restricted purposes within the objectives of the Charity. Restrictions arise when **specified by the donor** or when funds are raised and the **use designated** for particular restricted purposes e.g. Jamboree fundraising. 

   - Certain budget designated funds e.g. DC’s discretionary fund, will be rolled into general funds at the end of the financial year if their budgeted allotment has not been spent during the financial year. 

**3.** _**Payments:**_ The payment of National and County membership fees paid relates to the current year. There were no major capital expenditure projects were undertaken this year with the majority of expenditure relating to the running costs of the District Headquarters. 

**4.** _**Receipts:**_ As in previous years the major source of income was Membership fees collected, in late March, from groups based on the number of young people in that Group. The total collected does not represent the total amount due as further monies were received in early April 2024. The Wirral Scout and Guide Shop also provided significant income both in terms of shop takings and contributions to District. 

**5.** _**Development  Fund:**_ The fund  is  available  for  making  loans  and/or  grants  to  Scout  Groups  for development projects and for purchasing new equipment. 

**6.** _**Investment (CCLA Accumulation Units):**_ There was a pleasing increase in value in the financial year as a result of macroeconomic events. The use of this investment will be under review by the Board of Trustees in the forthcoming financial year. 

## **I would like to thank our independent Examiner, Mrs. Anne Finnegan for all her help inspecting the following accounts.** 

**Signed** 

**dated.        9[th] January 2025** 

**Les Kelly          District Treasurer** 



CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs
report on the accounts
Sectjon A
Independont Examiner's Roport
R•port to th• trusts
rn•rnb•rn ol
Blrk8nhead Dlstrlct ScL)ut Council
On accounts for th• year
•nd•d
31 March 2024
Charlty no
(If any)
520168
Set oul on pag06
I report to the Irustees on my exarnination of the 8ccount8 of the above chanty
("the Trust") for lh8 y8ar ended 3110312024
RMpon•lbllltl•• and A8 the charrly tnJst888 of the Trust. you are re8pcn8ible for the preparation of tha
b4•1• of f•port accounts in aceordan(% with the requirements of the Charits'e8 Act 2011 (Ihe
Act.).
I report in respect of my examlnation of the Trust's accounts carrted out under
8edlon 145 of the 2011 Act and in carrying out my examinalion. I have followed
Ihe applicable Dlr8Ction8 9iven by the Charlty Commlmion under 8eGtion
145(5)(b) of the Act.
Independent
I have completed my •xamin•tion. I confinTr that no materlal matter8 have come
gxaminefs stat•m•nt lo my attention in connectK)n wrth the examination which glves me cause to
b•llove thal In, any material r08wcI',
accounting record8 were nol kept in accordance with 86Ction 130 of the
Act or
thè account8 do not accord wlth the accountlng rocord8
I have M Goncems and have corne acros8 no ther matterg in connectlon with
the exarnlnation to whlch attention should be drawn In order to enable a prowr
underydtanding of the accounts to bé rethd.
Slgn•d:
Dat•:
2710112025
Nam•:
Anna Finnogan
Relevant prole8glonal . ACA (ICAEWJ
quallficatlonl•) or body
(11 any):
Addr•88:
Ashville H￿derSon
15B Broadway. Higher Beblngton
Wirral, CH63 5ND

|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|**Birkenhead District Scout Group(Charity no. 520168)**|||
|---|---|---|---|---|---|---|---|---|---|
|<br>**Receipts and Payments Account**||||||||||
||||Year start date||||Year end date|||
||**For the year**<br>**from**||**1st April 2023**||**To**||**31st March 2024**|||
|||||||||||
|**Receipts and payments**||||||||||
||||**2023/24**||||||**2022/23**|
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||**Endowment**<br>**funds**||**Total funds**||**Total funds**|
||**£**||**£**||**£**||**£**||**£**|
|**Receipts**||||||||||
|**Donations, legacies and similar income**||||||||||
|Membership subscriptions|**9,278**||**-**||**-**||**9,278**||**33,166**|
|Donations|**340**||**-**||**-**||**340**||**1,605**|
|Legacies|**-**||**-**||**-**||**-**||**-**|
|Gift Aid|**-**||**-**||**-**||**-**||**-**|
|Transfer from Scout and Guide Shop|**-**||**-**||**-**||**-**||**8,200**|
|**Sub total**|**9,618**||**-**||**-**||**9,618**||**42,971**|
|**Grants**||||||||||
|Maintenance grant|**-**||**-**||**-**||**-**||**-**|
|Other grants - Covid|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**-**||**-**||**-**||**-**||**-**|
|**Fundraising events (gross)**||||||||||
|District Events|**3,585**||**-**||**-**||**3,585**||**2,239**|
|Scout and Guide Shop|**33,774**||**-**||**-**||**33,774**||**38,766**|
|Explorers|**16,841**||||||**16,841**||**14,982**|
|Gang Show|**2,120**||||||**2,120**||**20,845**|
|Archery|**320**||||||**320**||**440**|
|Jamboree|**2,191**||**-**||**-**||**2,191**||**7,018**|
|Other fundraising activities|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**58,832**||**-**||**-**||**58,832**||**84,290**|
|**District Building income**||||||||||
|Hire of building|**-**||**-**||**-**||**-**||**-**|
|Insurance Claim|||||||**-**||**-**|
|Hire of equipment|**-**||**-**||**-**||**-**||**-**|
|Other District Building income|**293**||**-**||**-**||**293**||**-**|
|**Sub total**|**293**||**-**||**-**||**293**||**-**|
|**Investment income**||||||||||
|Bank interest|**1,799**||**-**||**-**||**1,799**||**573**|
|Building Society interest|**-**||**-**||**-**||**-**||**-**|
|The Scout Association Short Term<br>Investment Service|**-**||**-**||**-**||**-**||**-**|
|Other investment income|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**1,799**||**-**||**-**||**1,799**||**573**|
|||||||||||
|**_Total Gross Income_ **|**70,542**||**-**||**-**||**70,542**||**127,834**|
|||||||||||
|**Asset and investment sales, etc.**|**-**||**-**||**-**||**-**||**-**|
|||||||||||
|**_Total receipts_**|**70,542**||**-**||**-**||**70,542**||**127,834**|





|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|||
|---|---|---|---|---|---|---|---|---|---|
|**Receipts and Payments Account**||||||||||
||||Year start date||||Year end date|||
||**For the year**<br>**from**||**1st April 2023**||**To**||**31st March 2024**|||
|**Receipts and payments**||||||||||
||||**2023/24**||||||**2022/23**|
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||**Endowment**<br>**funds**||**Total funds**||**Total funds**|
||**£**||**£**||**£**||**£**||**£**|
|**Payments**||||||||||
|**Charitable Payments**||||||||||
|Membership subscriptions paid on<br>(National/County/Area/District)|**18,552**||**-**||**-**||**18,552**||**16,837**|
|Youth programme and activities|**7,509**||**-**||**-**||**7,509**||**3,763**|
|Jamboree (Payment to County)|**1,485**||||||**1,485**||**8,550**|
|Adult support and training|**1,410**||**-**||**-**||**1,410**||**-**|
|Administration - Fees|**104**||||||**104**|||
|Administration - Internet|**1,098**||||||**1,098**|||
|Administration - Licensing|**379**||||||**379**|||
|Administration - Professional Fees|**700**||||||**700**|||
|District Headquarters|||||||**-**||**105**|
|Donations|||||||**-**||**-**|
|Water and Sewerage|**284**||**-**||**-**||**284**||**241**|
|Electricity and Gas|**3,418**||**-**||**-**||**3,418**||**2,749**|
|Insurance|**2,370**||**-**||**-**||**2,370**||**-**|
|Repairs and Renewals|**489**||**-**||**-**||**489**||**222**|
|Materials and equipment|**581**||**-**||**-**||**581**||**565**|
|Printing and photocopying|**-**||**-**||**-**||**-**||**2,155**|
|AGM and trustee expenses|**297**||**-**||**-**||**297**||**603**|
|Scout and Guide Shop|||**-**||**-**||**-**||**1,558**|
|Covid Related Expenditure|||||||**-**||**-**|
|Development Fund|||||||**-**||**1,599**|
|Archery|**372**||||||**372**||**311**|
|McLachlan Hall|**618**||**-**||**-**||**618**||**1,055**|
|Discretionary Fund|**16**||**-**||**-**||**16**||**173**|
|**Sub total**|**39,684**||**-**||**-**||**39,684**||**40,486**|
|**Fundraising expenses**||||||||||
|Gang Show|**61**||**-**||**-**||**61**||**22,765**|
|Explorers|**16,056**||||**-**||**16,056**||**13,704**|
|Scout and Guide Shop|**27,087**||**-**||**-**||**27,087**||**38,128**|
|Other fundraising costs|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**43,205**||**-**||**-**||**43,205**||**74,597**|
|||||||||||
|**_Total Gross Expenditure_ **|**82,889**||**-**||**-**||**82,889**||**115,083**|
|||||||||||
|**Asset and investment purchases,**<br>|**-**||**-**||**-**||**-**||**-**|
|~~**t**~~||||||||||
|**_Totalpayments_ **|**82,889**||**-**||**-**||**82,889**||**115,083**|
|||||||||||
|**_Net of receipts/(payments)_**|**-              12,346**||**-**||**-**||**-                 12,346**||**12,751**|
|**Transfers between funds**|**-**||**-**||**-**||**-**||**-**|
|**Cash funds last year end**|**67,500**||**39,530**||**-**||**107,030**||**94,279**|
|||||||||||





# **Birkenhead District Scout Group (Charity no. 520168) Receipts and Payments Account** 

|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|**Birkenhead District Scout Group (Charity no. 520168)**|
|---|---|---|---|---|---|---|---|---|---|
|**Receipts and Payments Account**||||||||||
||||Year start date||||Year end date|||
||**For the year**<br>**from**||**1st April 2023**||**To**||**31st March 2024**|||
|||||||||||



## **Statement of assets and liabilities at the end of the year** 

||||**31st March 2024**|**31st March 2024**|**31st March 2024**|**31st March 2024**|||**31st March**<br>**2023**|
|---|---|---|---|---|---|---|---|---|---|
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||**Endowment**<br>**funds**||**Total funds**||**Total funds**|
||**£**||**£**||**£**||**£**||**£**|
|**Cash funds**||||||||||
|CAF current account|**32,460**||**-**||**-**||**32,460**||**27,012**|
|CAF deposit account|**27,882**||**-**||**-**||**27,882**||**46,855**|
|COIF deposit account|**16,168**||**-**||||**16,168**||**15,418**|
|Scout and Guide Shop|**3,288**||**-**||||**3,288**||**5,650**|
|Gang Show|**7,411**||**-**||||**7,411**||**5,352**|
|Explorers|**6,943**||**-**||||**6,943**||**5,999**|
|Building society account|**-**||**-**||**-**||**-**||**-**|
|The Scout Association Short Term<br>Investment Service|**-**||**-**||**-**||**-**||**-**|
|Cash/Floats|**532**||**-**||**-**||**532**||**744**|
|**Total cash funds**|**94,684**||**-**||**-**||**94,684**||**107,030**|
|**Other monetary assets**||||||||||
|Tax claim|**-**||**-**||**-**||**-**||**-**|
|Debts due from the<br>County/Area/District/Group|**-**||**-**||**-**||**-**||**-**|
|Insurance claim|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**-**||**-**||**-**||**-**||**-**|
|**Investment assets**||||||||||
|Investment property - detail|**-**||**-**||**-**||**-**||**-**|
|Quoted investments|**-**||**-**||**-**||**-**||**-**|
|COIF Accumulation shares|**105,300**||**-**||**-**||**105,300**||**93,759**|
|**Sub total**|**105,300**||**-**||**-**||**105,300**||**93,759**|
|**Non monetary assets for charity's**||||||||||
|Badge stock|**-**||**-**||**-**||**-**||**-**|
|Shop stock|**13,169**||**-**||**-**||**13,169**||**14,958**|
|Other stock|**-**||**-**||**-**||**-**||**-**|
|Land and buildings|**100,000**||**-**||**-**||**100,000**||**100,000**|
|Motor vehicles|**-**||**-**||**-**||**-**||**-**|
|Scouting equipment, furniture etc|**2,000**||**-**||**-**||**2,000**||**2,000**|
|Kayaks|**579**||||||**579**||**579**|
|Explorers assets|**2,376**||||||**2,376**||**2,188**|
|Other|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**118,124**||**-**||**-**||**118,124**||**119,725**|
|**Liabilities**||||||||||
|Accounts not yet paid|**-**||**-**||**-**||**-**||**-**|
|Expenses incurred but not invoiced|**-**||**-**||**-**||**-**||**-**|
|Subscriptions not yet paid|**-**||**-**||**-**||**-**||**-**|
|Loan - detail|**-**||**-**||**-**||**-**||**-**|
|Other liabilities|**-**||**-**||**-**||**-**||**-**|
|**Sub total**|**-**||**-**||**-**||**-**||**-**|
|||||||||||
|||||||||||





**The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 9th January 2025 and signed on their behalf by** Signature Print Name Leslie Kelly Kathleen Thomas ~~a~~