Charity registration number: 520617
Scout Association registration number.. 11200
Scouts
Cumbria
Cumbria County Scout Council
Annual Report and Financial Statements
for the Year Ended 31 March 2024

Cumbria County Scout Council
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to7
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Iotoll
Balance Sheet
12
Notes to the Financial Statements
13to30

Cumbria County Scout Council
Reference and Administrative Details
Trustees
Gavin Scott, County Chair
Nicky Ripley, Secretary acted to 21 September 2023
Alan Clark, Treasurer
Eddie Ward,, Lead Volunteer
John Seed, Nominated Member, Chair of Facilities
Josh Mcleod, Elected Member
Peter Nicol, Elected Member
Josh Musgrave, Elected Member
Arthur Lester, Elected Member
Neil Northman, Nominated Member acted to 21 September 2023
Carolyn Otley, Nominated Member acted from 21 September
2023
Martin Porter, Co-opted Member acted from 27 April 2024
Angus Beechley, Youth Lead Volunteer acted from l May 2024
520617
Charity Registration Number
Prlnclpal Office
Stricklandgate House
92 Stricklandgate
Kendal
Cumbria
LA9 4PU
Independent Examiner
Stables Thompson & Briscoe
Chartered Accountants and Statutory Auditors
Lowther House
Lowther Street
Kendal
Cumbria
LA9 4DX
Solicitors
Burnetts
6 Victoria Place
Carlisle
Cumbria
CAI IRS
Bankers
HSBC Bank PIC
64 Highgate
Kendal
Cumbria
LA9 4TQ
Page I

Cumbria County Scout Council
Trustees, Report
The trustees present the annual report together with the financial statements of the charity for the
year ended 31 March 2024.
Objectives and activities
Objects and aims
The objectives of the County are as a unit of the Scout Association.
The Purpose of Scouting
Scouting exists to actively engage and sUPPOrt young people in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity- We act with integrity,. we are honest, trustworthy and loyal.
Respect- We have self-respect and respect for others.
Care- We support others and take care of the world in which we live.
Bel ief - We explore our faiths, beliefs and attitudes.
Co-operation We make a positive difference,, we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the
values of Scouting and..
Enjoy what they are doing and have fun
Take part in activities indoors and outdoors
Learn by doing
Share in spiritual reflection
Take responsibility and make choices
Undertake new and challenging activities
Make and live by their Promise.
Publlc beneflt
The main activities of the Scout County are:
Developing Scouting in the County
Supporting Districts
Providing events to support the Youth Programme
Providing Adult Training and Activity Training
Operating a County Scout Centre at Ennerdale
The trustees confirm that they have complied with the requirements of section 17 of the Charities
Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Page 2

Cumbria County Scout Council
Trustees, Report (continued)
Achievements and performance
Summary of the main achievements of the charity during the year
We started the year under review in April 2023 with a hectic period of selections for very different
and very important roles. We commenced our search for our Patrol to represent Cumbria at
Roverway in Norway, had the historic duty to select young people to represent Cumbria Scouts at
the Coronation of HM King Charles 111, completed the search for a new Lead Volunteer for Eden
District and commenced the search for a new Lead Volunteer for Reivers District.
The County Team continued to be reshaped as part of the National transformation and a new
County Team structure was established in advance of formal transformation, helping us work well
together.
The Trustee Board has adapted to the changes to ensure that the focus is on governance and work
continues to aid oversight and processes. These changes will continue the work to align ourselves
with charity regulators across the UK. The County now benefits from a digital structure for
cloud-based storage of records and data.
On the subject of assurance and oversight the Trustee Board were pleased to note excellent levels of
compliance with mandatory training across the County, well within national targets.
We are pleased that the Board were able to provide First Aid training resources to every District,
which has helped our First Response training levels to be the envy of the Region,
Work on assurance and compliance continues in conjunction with HQ Rapid Assurance Team, with a
focus on Nights Away, Adult Training, Safety, Activity Permits and International Travel.
We were very well represented at the St. George's Day Celebration at Windsor with 17 King & Queen
Scouts invited, as well an award of Meritorious Conduct to Beaver Scout, Wesley Todd and several
adult top award holders.
Kln
ueen Scouts
Flnn Ballantyne
Leah Albion
Alexandra Nicklln
Jack Bin
ham
Robert Albion
Oliver Rushton
Adam Bleasdale
Aurora Davidson
Kleran Ryan
Kai Flahe
Lfam Edgley
Hamish Smeaton
Brad Knowles
Charlotte Horne
Francis Smith-ward
Emma Knowles
Marcus Knag
Silver Wolf
an Calne
Diane Robertson
John Danks
Graham White
Bar to the Silver Acorn
Brian Butterworth
Elizabeth Hall
Patricia Gr-sedal
Keith Kin
Page 3

Cumbria County Scout Council
Trustees, Report (continued)
Two of our young people also received recognition as joint Young Person of the Year in the Pride of
Cumbria Awards, namely Wesley Todd and Frankie Mcmillan.
Several of our youth members were invited to Buckingham Palace to receive their Gold Duke of
Edinburgh Award, with 10 recorded in our annual census along with many more Silver and Bronze,
Many Chief Scout Awards presented to our Squirrels, Beavers, Cubs, Scouts and Explorer Scouts.
Further to their support of his majestvs coronation, we are pleased to note the award of HM The
King's Coronation Medal to Euan Gilfillan, Victoria Mitchell and Shona Tait.
Our annual census took place at the end of January, and it was pleasing to see continued growth,
Youth Membership- up 2.1% {30271
Adult Membership- up 2.4%19591
Total Membership- up IOA139861
We welcomed new District Lead Volunteers to the team during the year, Nigel Harling in Eden
Distritt and David Humes in Reivers District.
Ennerdale Scout Training and Campsite
Much practical work continues on our County campsite, with grateful thanks to a small team of
volunteers. Focus has also been on compliance and safety with Safe Premises Audit refreshed and
procedures reviewed, under the oversight of the County Support Team to feed back to the Trustee
Board.
Financial review
The charity made a surplus of £2,07612023 - £9,354 before the reduction in value of the Ennerdale
site). Reserves as at 31 March 2024 amounted to £574,23212023 £572,156) of which £99,949
12023- £90,852) were undesignated free reserves.
Policy on reseThes
The County's policy on Reserves IS to hold sufficient resources to continue the charitable activities of
the County should income and fundraising activities fall short. The County Trustee Board considers
that the County should hold an Operating Cost Reserve equivalent to approximately 12 months
normal running costs, determined to be £50,000.
In addition to the Operating Cost Reserve, at year end the County held an accumulated reserve of
unrestricted general funds of over £50,000, together with monies reserved for.. improvement of the
facilities at Ennerdale, development initiatives and financial support for international activities.
Principalfunding sources
The principal sources of funding for the County are:
Annual Levy on all Young People
Grants
Income from investments
Gifts, Donations and Legacies
Page 4

Cumbria County Scout Council
Trustees, Report (continued)
Investment policy and objertives
The County maintains a low risk strategy for the investment of its funds. All funds are held in cash or
short term bonds (maximum duration 2 years) with mainstream banks or building societies and the
level of holdi ngs reflects the lim its of the Financial Services Compensation Scheme.
The County Trustee Board regularly monitors the levels of bank balances and the interest rates
received to ensure the County obtains maximum value and income from its banking arrangements.
Occasionally this may involve using an account that requires a period of notice before funds may be
withdrawn; before doing so the County Trustee Board considers cash flow requirements.
Financial instruments
Objectives and policies
The Charity's activities expose it to a number of fi nancial risks includi ng credit risk, cash flow risk and
liquidity risk. The charity does not Use derivative f inancial i nstruments.
Cashflow risk
The Charity's activities expose it primarily to the financial risks of changes in scout numbers and
interest rates. The Charity uses short term bonds to minimise exposure to interest rate fluctuations.
Credit risk
The Charity's principal f inancial assets are bank balances and cash, trade and other receivables, and
investments.
The Charity's credit risk is primarily attributable to its trade receivables. The amounts presented in
the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is
made where there is an identified loss event which, based on previous experience, is evidence of a
reduction i n the recoverabi lity of the cash flows.
The credit risk on liquid funds is limited because the counterparties are banks with high
credit-ratings assigned by international credit-rating agencies.
The Charity has no significant concentration of credit risk, with exposure spread over a large number
of counterparties and customers.
Llquldity rlsk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and
future developments, the Charity uses a mixture of long-term and short-term debt finance. The
charity is funding the Jam boree costs whi le the Scouts and their families are raising funds. Although
this should be covered by fundraising, the time delay may cause liquidity Issues for the charity, as
would any shortfall. The trustees are aware of this and are involved in encouraging the relevant
Scout leaders and their Scouts to reach their targets within the necessary timeframes.
Page 5

Cumbria County Scout Council
Trustees, Report (continued)
Structure, governance and management
Nature of governing document
The County's governing documents are those of The Scout Association. They consist of a Royal
Charter, which in turn gives authority to the Bye-laws of the Association and the Policy, Organisation
and Rule5 IPORI of The Scout Association.
The County is a trust established under its rules which are common to all Scouts.
The Trustees are appointed in accordance with the POR of The Scout Association.
Organisational structure
The County Is managed by the County Trustee Board, the members of which are the 'Charity
Trustees, of the County Scout Council which is an educational charity. As charity trustees they are
responsible for complying with the legislation applicable to charities. This includes registration,
keeping proper accounts and making returns to the Charity Commission as appropriate.
The Trustee Board comprises.. a Chairman, Secretary, Treasurer, County Lead Volunteer, County
Youth Lead Volunteer, members nominated by the County Lead Volunteer in consultation with the
County Chairman, and members elected by the County Scout Council. The Trustee Board meets at
least 4 times each year.
This County Trustee Board exists to support the County Lead Volunteer in meeting the
responsibilities of the appointment. Its duties are laid out in detail in the Scout Association's POR
5, 16. Its principal responsibilities are:
- Compliance with POR
Protecting and maintaining property and equipment
Managing County finances
Providing insurance for people, property and equipment
Providing suff icient resources for Scouting to operate
Promoting and supporting the development of Scouting
Managing and implementing a safety policy
Ensuri ng a positive image of Scouting locally
Appointing and managing sub-committees
Ensuri ng that Young People are meaningfully involved in decision making at all levels
Opening, closing and amalgamating Districts, County Scout Network and Scout Active Support units
- Appointing and managing an Appointments Advisory Committee
It must also: appoint administrators, advisors, and co-opted members; approve the Annual Report
and annual Accounts after their examination by an appropriate auditor, independent examiner or
scrutineer,. present the Annual Report and Annual Accounts to the Scout Council at the AGM and
submit them to the appropriate charity regulator; maintain any necessary confidentiality on Trustee
Board bu51 nes5,' act as a responsible employer in li ne with Scouting values and relevant legislation;
ensure line management responsibilities for staff are clearly established and communicated
Page 6

Cumbria County Scout Council
Trustees, Report (continued)
Risk and Internal Control
The County Trustee Board has identified the major risks to which they believe the County is exposed.
These have been reviewed and systems have been established to mitigate them. The main areas of
concern that have been identified are..
Failure to follow Safeguarding Procedures. All adults are trained in Safeguarding procedures and
carry a reminder card. The Scout Association maintains a dedicated team to deal with any issues as a
matter of urgency,
Damage to the building, property and equipment. The County has sufficient buildings and
contents insurance in place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The County through membership fees
contributes to the Scout Association's national accident insurance policy. Risk Assessments are
undertaken before all activities.
Reduced income. The County is primarily reliant upon income from subscriptions and grants. The
County holds a reserve to ensure the continuity of activities should there be a major reduction in
income. The Trustee Board could raise the value of subscriptions to increase the income to the
County, either temporarily or permanently, if necessary.
Unauthorised expenditure. Limits on spending commitments by Lead Volunteers and other
spending off icers responsible for the specific activities, are set in an annual budget agreed by the
Trustee Board. Other spending is specifically authorised by the Treasurer, the Finance & General
Purposes Sub-committee or the Trustee Board depending on the amount concerned. All cheques
require two signatories and cheque signing limits are in place.
Page 7

Cumbrla County Scout Council
Statement of Trustees, Responslbllities
The trustees are responsible for preparin8 the trustees, report and the financial Statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resources of the charity for that period. In preparing these financlal
statements. the trustees are required to:
select suitable accounting policies and then apply them consistently:
• observe the methods and principles in the Charities SORP;
make Judgements and estSmates that are reasonable and prudent,"
state whether applicable accounting Standards have been followed, subject to any materlal
departures disc105ed and explained in the financial statements; and
prepare the financlal statements on the going concern bas15 unless It Is inappropriate to presume
that the charity will contlnue In business.
The trustees are responslble for keeping proper accountin8 records that dlsclose wlth reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the
financial statement5 comply with the Charities Act 2011, the Charities (Accounts and Reports)
Regulations 2008, and the provisions of the constitution. The trustees are also responsible for
safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and
detection of fraud and other Irre8ularities.
The trustees are responslble for the malntenance and Integrlty of the corporate and flnanclal
information included on the charitable company's website. Legislation governing the preparation
and dlssemlnatlon of financlal statements may differ from legislatlon in otherjurisdlctlons,
Approved by the trustees of the charity on 20 Au8USt 2024 and signed on its behalf bv:
Gavln Scott
Trustee
EddSe Ward,
Trustee
Page 8

Cumbria County Scout Councll
Independent Examiner's Report to the trustees of Cumbria County Scout Councll
I report to the trustees on my examination of the accounts of Cumbria County Scout Council for the
year ended 31 March 2024.
Responsibilities and basls of report
As the charity trustees of Cumbria County Scout Council you are responsible for the preparation of
the accounts in accordance with the requirements of the Charities Act 20111'the Act'l.
I report In respect of my examination of the Cumbria County Scout Council's accounts carried out
under section 145 of the 2011 Act and in carrying out my examinatlon I have followed all the
applicable Directions given by the Charity Commlssion under section 14515llb) of the Act.
Independent examlnerfs statement
I have completed my examination, I confirm that no material matters have come to my attentlon In
connection with the examination giving me cause to believe that in any material respect:
l. accounting records were not kept in respect of Cumbria County Scout Council as required by
section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply wlth the accountlng requlrements concernln8 the form and
content of accounts set out In the Charitles {Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and falr view, which is not a matter
consldered as part of an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon wlth the examination to
which attention should be drawn In thls report In order to enable a proper understanding of the
accounts to be reached.
Helen Holmes FCA Bsc
Chartered Accountants and Statutory Auditors
ICAEW
Lowther House
Lowther Street
Kendal
Cumbria
LA9 4DX
202-L¥
Page 9

Cumbria County Scout Council
Statement of Financial Activities for the Year Ended 31 March 2024
Total
2024
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
33,571
45,732
5,909
1,400
17,011
34,971
62,743
5,909
Investment income
Total income
85,212
18,411
103,623
Expenditure on:
Charitable activities
171,3761
{30,171)
1101,5471
Total expenditure
171,3761
{30,171)
1101,5471
Net movement in funds
13,836
111,760)
2,076
Reconciliation of funds
Total funds brought forward
556,752
15,404
572,156
Total funds carried forward
20
570,588
3,644
574,232
The notes on pages 13 to 30 form an integral part of these financial statements.
Page 10

Cumbria County Scout Council
Statement of Financial Activities for the Year Ended 31 March 2024 (continued)
Unrestricted
funds
Restricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
35,802
41,220
1,481
258
11,622
50,032
47,424
91,252
1,481
258
Investment income
Other income
Total income
78,761
61,654
140,415
Expenditure on:
Charitable activities
173,7201
{57,341)
1131,0611
Total expenditure
173,7201
{57,341)
1131,0611
Net income
5,041
338,150
4,313
1338,150)
9,354
Gross transfers between funds
Other recognlsed galns and10sses
Gains/losses on revaluation of fixed assets
for charity's own use
{218,0181
1218,0181
Net movement in funds
125,173
1333,8371
1208,6641
Reconciliation of funds
Total funds brought forward
431,579
349,241
780,820
Total funds carried forward
20
556,752
15,404
572,156
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 20.
The notes on pages 13 to 30 form an integral part of these financial statements.
Page 11

Cumbria County Scout Council
(Registration number: 520617)
Balance Sheet as at 31 March 2024
2024
2023
Note
Flxed assets
Tangible assets
Investments
13
243.279
161,098
243,412
157,600
14
404,377
401,012
Current assets
Stocks
15
4,603
26,574
80,957
200,347
2,352
6,073
80,159
211,950
Debtors
16
Investments
Cash at bank and in hand
17
18
312,481
300,534
Creditor5: Amounts falling due wlthln one year
Net current assets
19
(142,626}
1129,3901
169,855
171,144
Net assets
574,232
572,156
Funds of the charlty:
Re5trlcted Income funds
Restricted funds
20
15,404
Unrestrlcted Income fvnds
Unrestricted funds
570,588
556,752
Total funds
20
574,232
572,156
The financial statements on pages 10 to 30 were approved by the trustees, and authorised for Issue
on 20 August 2024 and slgned on their behalf by:
Gavin Scott
Trustee
The notes on pages 13 to 30 form an inte8ral part of these financial statements.
Page 12

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024
l Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with 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 IFRS
1021- Icharities SORP IFRS 102120191, the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Charities Act 2011.
Basis of preparation
Cumbria County Scout Council meets the definition of a public benefit entity under FRS 102. The
accounts (financial statements) have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notelsl to these
accounts.
The financial statements are prepared in sterl ing which is the functional currency of the charity and
rounded to the nearest £.
Golng concern
The trustees consider that there are no material uncertainties about the charity's abil ity to conti nue
as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a
general nature is recognised when the charity has entitlement to the income, it is probable that the
income will be received and the amount can be measured with sufficient reliability.
Donations und legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the
amount can be reliably measured.
Grants recelvable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to
the grants have been met. Where performance conditions are attached to the grant and are yet to
be met, the income is recognised as a liability and included on the balance sheet as deferred income
to be released.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of
the dividend due.
Page 13

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs
cannot be directly attributed to particular headings they have been allocated on a basis consistent
with the use of resources, with central staff costs allocated on the basis of time spent, and
depreciation charges allocated on the portion of the asset's use. Other support costs are allocated
based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the del ivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, Strategic management and trustees, meetings and reimbursed
expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of
the asset received or receivable. Grants are classified as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related costs are
recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where
part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied excl usively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £200.C() or more are initially recorded at cost,
Page 14

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows:
Asset class
Depreclatlon method and rate
Not depreciated as residual value is
more than cost
250A reducing balance
250A reducing balance (boats 10-2￿
straight li nel
Land and buildings
Office equipment
Boats and camping equipment
Flxed asset Investments
Fixed asset investments, Other than programme related investments, are included at market value at
the balance sheet date. Realised gains and losses on investments are calculated as the difference
between sales proceeds and their market value at the start of the year, or their subsequent cost, and
are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are
credited or charged to the Statement of Financial Activities based on the market value at the year
end.
Current asset investments
Current asset investments are included at the lower of cost and net realisable value / market value.
Stock
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its
present location and condition. Cost is calculated using the first-in, first-out formula. Provision is
made for damaged, obsolete and slow-moving stock where appropriate.
Trade debtors
Are amounts due from customers for merchandise sold or services performed in the ordinary course
of business and are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of is established when there is objective evidence that the will not be able to collect all
amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
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Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppl iers. Accounts payable are classified as current liabilities if the does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at
least twelve months after the reporting date. If there is an unconditional right to defer settlement
for at least twelve months after the reporting date, they are presented as non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using
the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between
the proceeds, net of transaction costs, and the amount due on redemption being recognised as a
charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in
interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted i ncome funds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The pension costs charged in the financial statements represent the contribution payable by the
charity during the year.
Financial instruments
Classific(rtion
Financial assets and financial liabilities are recognised when the charity becomes a party to the
contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the
contractual arrangements entered into. An equity instrument is any contract that evidences a
residual interest in the assets of the charity after deducting all of its liabilities,
Page 16

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction
costs), except for those financial assets classified as at fair value through profit or loss, which are
initial ly measured at fair value {which is normally the transaction price excluding transaction costs),
unless the arrangement constitutes a financing transaction. If an arrangement constitutes a
financing transaction, the financial asset or financial liability is measured at the present value of the
future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only
when there exists a legally enforceable right to set off the recognised amounts and the charity
intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when al the contractual rights to the cash flows
from the financial asset expire or are settled, bl the charity transfers to another party substantially
all of the risks and rewards of ownership of the financial asset, or cl the charity, despite having
retained some, but not all, significant risks and rewards of ownership, has transferred control of the
asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares
(where shares are publicly traded or their fair value is reliably measurable) are measured at fair
value through profit or loss. Where fair value cannot be measured reliably, investments are
measured at cost less impairment.
Investments in subsidiaries and associates are measured at Cost less impairment. For investments in
subsidiaries acquired for consideration including the issue of shares qual ifying for merger relief, cost
Is measured by reference to the nominal value of the shares issued plus fair value of other
consideration. Any premium is ignored,
Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When
quoted prices are unavailable, the price of a recent transaction for an identical asset provides
evidence of fair value as long as there has not been a significant change in economic circumstances
or a significant lapse of time since the transaction took place, If the market is not active and recent
transactions of an identical asset on their own are not a good estimate of fair value, the fair value is
estimated by using a valuation technique.
Page 17

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
2 Income from donations and legacies
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
General
Donations and legacies,.
County Levy
Donations from companies,
trusts and si milar proceeds
Donations from individuals
Grants, including capital grants;
Cumbria County Council grant
Westmorland & Furness
Council Grant
Cumberland Council Grant
12,060
12,060
10,695
800
1,511
1,400
2,911
15,929
20,000
10,000
10,000
10,000
10,000
33,571
1,400
34,971
47,424
The trustees are grateful for all donations and financial assistance received, from both individuals
and organisations, in support of Scouting in Cumbria.
3 Income from charltable actlvltles
Unrestricted
funds
General
Restricted
funds
Total
2024
Total
2023
Badge sales
Facilities income: Ennerdale
118
118
825
38,854
38,854
29,177
Roverway: Fundraising &
other support
Jamboree: Fundraising &
other support
Sectional activities
13,010
13,010
4,001
4,001
6,760
50,032
11,218
6,760
45,732
17,011
62,743
91,252
Page 18

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
4 Investment income
Unrestricted
funds
General
Total
2024
Total
2023
Interest receivable and similar income,.
Interest receivable on bank deposits
5,909
5,909
1,481
5 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
funds
Cost of badges and neckers sold
Facilities expenditure: Ennerdale
Depreciation of boats and camping equipment
Jamboree and international expenditure
Roverway expenditure
Sectional activities and support costs
Leader trai ning
Depreciation of Ennerdale equipment
Support Costs
Governance costs
75
75
33,536
673
33,536
673
17,637
12,534
15,908
6,734
84
17,637
12,534
15,908
6,734
84
11,427
2,939
11,427
2,939
Total for 2024
71,376
30,171
101,547
Total for 2023
73,720
57,341
131,061
Page 19

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Activity
undertaken
directly
Activity
support costs
2024
2023
Cost of badges and neckers sold
Facilities expenditure:
Ennerdale
75
75
701
33,536
33,536
31,585
Depreciation of Ennerdale
equipment
Jamboree and international
expenditure
Roverway expenditure
Section activities and support
costs
673
673
591
17,637
12,534
17,637
12,534
57,341
15,908
6,734
15,908
6,734
19,250
5,203
Leader trai ning
Depreciation of boats and
camping equipment
Jamboree 1ST Support
Support costs
Governance costs
84
84
112
1,200
11,086
3,992
11,427
2,939
11,427
2,939
87,181
14,366
101,547
131,061
£71,376 12023 - £73,720) of the above expenditure was attributable to unrestricted funds and
£30,17112023 - £57,341) to restricted funds.
Governance costs and support costs are shown in more detail in note 6.
Page 20

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
6 Analysis of governance and support costs
Governance costs
Unrestricted
funds
Total
2024
Total
2023
General
Independent Examiner's remuneration
AGM expenses
Travel and subsistence
1,980
416
543
1,980
416
543
1,980
672
1,340
2,939
2,939
3,992
Support costs:
2024
2023
Staff Costs
7,390
5,648
553
Insurance
574
County Office costs
Cost of meetings
Printing, postage, stationery and telephone
Software costs
2,019
78
1,909
100
285
287
367
345
Other miscellaneous expenses
Fees for valuation of Ennerdale campsite
Bank charges
Depreciation of office equipment
425
600
1,205
166
85
204
273
11,427
11,086
Page 21

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
7 Government grants
In 2023 Cumbria County Council provided a grant to support the development and infrastructure to
enable the charity to support the personal development of members. Following the local
government restructure this grant was provided in 2024 equally by Cumberland Council and
Westmorland & Furness Council.
The amount of grants recognised in the financial statements was £20,00012023 - £20,000).
8 Net incoming/outgoing resources
Net incoming resources for the year include,,
2024
2023
Depreciation of fixed assets
961
976
9 Trustees, remuneration and expenses
During the year the charity made the following transactions with trustees:
Alan Clark
£390 {2023: £1,108) of expenses were reimbursed to Alan Clark during the year.
Eddie Ward,
£2,40512023,. £2,076) of expenses were reimbursed to Eddie Ward, during the year.
Nicky Ripley
£8312023.. £1071 of expenses were reimbursed to Nicky Ripley during the year.
Peter Nicol
£349 {2023: £231) of expenses were reimbursed to Peter Nicol during the year.
Gavin Scott
£Nil12023.. £2051 of expenses were reimbursed to Gavin Scott during the year.
Josh Musgrave
£Nil12023'. £64) of expenses were reimbursed to Josh Mu5grave during the year.
Nathon lon
£Nil12023.. £1,078) of expenses were reimbursed to Nathon lon during the year.
Josh Mcleod
£258 {2023: £491 of expenses were reimbursed to Josh Mcleod during the year.
Liam Edgley
£Nil12023'. £44) of expenses were reimbursed to Liam Edgley during the year.
Page 22

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Neil Northman
£220 {2023: £Nill of expenses were reimbursed to Neil Northman during the year,
Travel and out of pocket expenses amounting to £3,70512023 - £4,962) have been reimbursed to 6
Trustees {2023- 9 Trustees).
No trustees, nor any persons connected with them, have received any remuneration from the
charity during the year.
No trustees have received any other benefits from the charity during the year.
Donations made by the trustees without any conditions attached totalled £856 for the year12023
£1,952).
10 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
7,357
33
5,630
18
7,390
5,648
The monthly average number of persons (including senior management / leadership team)
employed by the charity during the year expressed as full time equivalents was as follows:
2024
No
2023
No
Administrator
1 {2023- 11 of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £33 {2023- £181.
No employee received emoluments of more than £60,000 during the year
Page 23

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
11 Independent examiner's remuneration
2024
2023
Other fees to examiners
Examination-related assurance services
1,980
291
1,980
369
Taxation compliance services
2,271
2,349
12 Taxation
The charity is a registered charity and is therefore exempt from taxation.
13 Tangible fixed assets
Boats and
camping
equipment
Land and
buildlngs
Office
equipment
Facilities
equipment
Total
Cost
At l April 2023
Additions
237,500
6,492
28,844
5,899
828
278,735
828
At 31 March 2024
237,500
6,492
28,844
6,727
279,563
Depreciation
At l April 2023
Charge for the
year
5,674
28,507
1,142
35,323
204
84
673
961
At 31 March 2024
5,878
28,591
1,815
36,284
Net book value
At 31 March 2024
237,500
614
253
4,912
243,279
At 31 March 2023
237,500
818
337
4,757
243,412
Page 24

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Revaluation
The fair value of the company's Land and buildings was revalued on l November 2022 by The
campsite at Ennerdale was revalued at open market value by Andrew C M Thompson MRICS, RICS
Registered Valuer on behalf of Bell Ingram LLP on 1st November 2022.
Had this class of asset been measured on a historical cost basis, their carrying amount would have
been £455,51812023 - £455,518).
14 Fixed asset investments
2024
2023
Other investments
161,098
157,600
Other Investments
Unlisted
investments
Total
Cost or Valuation
At l April 2023
Additions
158,600
2,498
158,600
2,498
At 31 March 2024
161,098
161,098
Net book value
At 31 March 2024
161,098
161,098
At 31 March 2023
158,600
158,600
15 Stock
2024
2023
Stocks on hand
4,603
2,352
Page 25

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
16 Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
19,348
4,835
2,391
974
1,104
3,995
26,574
6,073
17 Current asset investments
2024
2023
Cash deposits
80,957
80,159
18 Cash and cash equlvalents
2024
2023
Cash on hand
296
150
Cash at bank
Short-term deposits
2,101
197,950
13,800
198,000
200,347
211,950
19 Creditors; amounts falling due within one year
2024
2023
Trade creditors
2,559
101
3,827
138
Other taxation and social security
Payments on account
Other creditors
5,947
109,996
24,023
18,291
102,741
4,393
Accruals
142,626
129,390
Membership subscriptions are collected from Scout Groups on behalf of the Scout Association and
paid over after the year end.
Page 26

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
20 Funds
Balance at
l April
2023
Balance at
31 March
2024
Incoming
resources
Resources
expended
Unrestrirted funds
Geneml
Accumulated reserve
90,852
42,360
133,263)
99,949
Designated
Boat fund
Ennerdale Camp Site Fund
Other tangible fixed assets
Ennerdale Improvements
International
Operating cost reserve
Development I nitiatives
Dragnet fund
300
300
237,500
337
237,500
253
1841
134,209)
89,033
61,205
50,000
25,000
2,525
38,852
93,676
61,205
50,000
25,000
2,705
4,000
13,8201
138,1131
465,900
42,852
470,639
Total unrestricted funds
556,752
85,212
171,3761
570,588
Restrlcted funds
World Scout Jamboree 2023
15,404
5,401
13,010
117,6371
112,5341
3,168
476
Roverway 2024
Total restricted funds
15,404
18,411
130,1711
3,644
Total funds
572,156
103,623
{101,5471
574,232
Page 27

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Balance
Balance
Other
at31
at l April Incoming Resources
recognised March
2022
resources expended Transfersgains/(losses) 2023
Unrestricted funds
Geneml
Accumulated reserve
80,547
45,700
136,5951
1,200
90,852
Designated
Boat fund
300
300
Ennerdale Camp Site Fund
Other tangible fixed assets
Ennerdale Improvements
International
112,068
449
343,450 1218,0181 237,500
337
{1121
{32,1761
91,863
67,705
50,000
25,000
3,647
29,346
89,033
61,205
50,000
25,000
2,525
16,5001
Operating cost reserve
Development I nitiatives
Dragnet fund
3,715
14,837)
137,1251 336,950 1218,0181 465,900
351,032
33,061
Total unrestricted funds
431,579
78,761
173,7201 338,150 1218,0181 556,752
Restricted
Ennerdale Project
World Scout Jamboree
2023
343,450
1343,4501
5,791
61,654
157,341)
5,300
15,404
Total re5trlcted funds
349,241
61,654
157,3411 1338,1501
15,404
Total funds
780,820 140,415 1131,061)
1218,0181 572,156
Page 28

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
The specific purposes for which the funds are to be applied are as follows:
The Ennerdale Camp Site Fund represents the unrestricted funds invested in the land and buildings
at Ennerdale not included in restricted funds.
The Boat fund represents boats purchased with capital grants and monies gifted or raised for future
purchases.
Ennerdale improvements- for planned improvements of facilities.
The International fund is primarily to assist with cash flow arrangements for scouts attending
international events.
Development initiatives are for County wide initiatives to develop scouting.
Operating cost reserve is money set aside to cover uncertainties relating to future income.
The Dragnet fund is money set aside for the running of the Annual Dragnet Competition by Cumbria
Scouts.
The 25th World Scout Jamboree 2023 Fund represents monies raised through grants, donations and
fundraising towards the sending of a contingent of eighteen Cumbria scouts as part on Unit 48 to the
Jamboree in South Korea in 2023. This is a restricted fund.
The Roverway 2024 Fund represents monies raised through grants, donations and fundraising
towards the sending of a patrol of eight Cumbria scouts to the Roverway in Norway in summer 2024.
This is a restricted fund.
The accumulated reserve represents the remaining undesignated unrestricted funds.
Page 29

Cumbria County Scout Council
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
21 Analysis of net assets between funds
Total funds at
31 March
2024
Unrestricted funds
General
Designated
Restricted
funds
Tangible fixed assets
Fixed asset investments
614
242,665
161,098
79,971
113,095)
243,279
161,098
312,481
1142,6261
Current assets
228,547
1129,2121
3,963
{3191
Current liabilities
Total net assets
99,949
470,639
3,644
574,232
Total funds at
31 March
2023
Unrestricted funds
General
Designated
Restricted
funds
Tangible fixed assets
Fixed asset investments
818
242,594
157,600
73,753
18,0471
243,412
157,600
300,534
1129,3901
Current assets
Current liabilities
211,377
1121,3431
15,404
Total net assets
90,852
465,900
15,404
572,156
22 Related party transactions
There were no related party transactions in the year.
Page 30