Charity registration number: 520617 Scout Association registration number: 11200 ## Cumbria County Scout Council Annual Report and Financial Statements for the Year Ended 31 March 2025 ## Cumbria County Scout Council ## Contents (continued) |Reference and Administrative Details||1 to 2| |---|---|---| |Trustees' Report||3 to 9| |Statement of Trustees' Responsibilities||10| |Independent Examiner's Report||11| |Statement of Financial Activities|12 to 13|| |Balance Sheet||14| |Notes to the Financial Statements|15|to 32| |The following page does not form part of the financial statements:||| |2025 Roll of Honour|Appendix|| ## Cumbria County Scout Council ## Reference and Administrative Details Trustees Gavin Scott, County Chair acted to 24 September 2024 Martin Porter, County Chair acted from 27 April 2024 Alan Clark, Treasurer Eddie Ward, Lead Volunteer John Seed, Nominated Member, Chair of Facilities acted to 24 September 2024 Josh Mcleod, Elected Member acted to 24 September 2024 Peter Nicol, Elected Member acted to 24 September 2024 Josh Musgrave, Elected Member Arthur Lester, Elected Member acted to 24 September 2024 Carolyn Otley, Nominated Member Angus Beechley, Youth Lead Volunteer acted from 1 May 2024 Rebecca Coates, Nominated Member acted from 24 September 2024 Derek Gilfillan, Nominated Member acted from 24 September 2024 Ben Walker, Youth Lead Volunteer acted from 24 September 2024 Secretary Siobhan Beck, Secretary acted to 10 April 2024 Charity Registration Number 520617 Principal 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 Page 1 ## Cumbria County Scout Council ## Reference and Administrative Details (continued) Solicitors Burnetts 6 Victoria Place Carlisle Cumbria CA1 1RS Bankers HSBC Bank Plc 64 Highgate Kendal Cumbria LA9 4TQ Page 2 ## 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 2025. ## 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. - Belief - 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. ## Public benefit 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 3 ## 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 2024 with our new County Chairman, Martin Porter, focused on the national drive for good governance, with a focus on training and assurance, building on our good progress in the previous year. The County Team was updated with Angus Beechey being appointed as County Youth Lead and Damian King picking up the batten from David Hodgkiss as County Programme Team Lead. Ben Walker subsequently joined Angus as joint Youth Lead. We were also fortunate to find a new Ennerdale Lead to take over from John Seed, with Peter Brough being an excellent successor. As well as the changes in personnel at County Level we welcomed a new District Lead Volunteer, with Liz Axten succeeding Damian King in Kentdale District. Much of the year was spent ensuring readiness for transfer to the new membership system in November 2024 and I am extremely grateful for all the work in ensuring records were up to date to facilitate a smooth transition. Concerningly in June 2024, we received notification from Cumberland Council that they would be ending the grant that we had historically received from Cumbria County Council for provision of youth services in the County. Subsequently Westmorland & Furness Council made the same decision. After extensive correspondence with both councils, we can note that Westmorland & Furness Council have advised that the withdrawal was made in error and that their share would be reinstated. Cumberland Council are yet to formally advise, but we are hopeful that they will follow suit. Our annual Dragnet event, open to Explorer Scouts and Scout Network members from around the UK celebrated its 50th year in July and was once again a sell-out success. We are extremely grateful for the volunteers that make this an exemplar event of which we are very proud. In the summer of 2024 five Cumbrian Explorer Scouts joined 5,000 Scouts aged 16 to 22 at Roverway in Norway, which saw them take part in an expedition across southern Norway and immerse themselves in Scandinavian culture. Our Water Activities Team goes from strength to strength, and it was great to see opportunities delivered to gain permits, to allow more young people to enjoy water activities. Furthermore, it was great to see the Land Activities Team deliver a weekend for volunteers seeking Hill Walking Permits. I am pleased to note that the Awards and Recognition Team have been very proactive, and several well-deserved adult awards have been processed during the year, and these are noted in the appendix. Furthermore, in recognition of their service at the Coronation of HM King Charles III, Euan Gilfillan, Victoria Mitchell and Shona Tait were awarded the Coronation Medal. At the start of 2025 we had a delegation at the National Scout Conference, Summit25 in Birmingham. This was an opportunity for all Counties to come together to reflect on what we'd achieved through our Skills for Life strategy, as well as help us refocus and renew as we shape our next strategy, which will start in 2026. Page 4 ## Cumbria County Scout Council ## Trustees' Report (continued) In March 2025 two Scouts and two Explorer Scouts supported by Ben Walker and a District Youth Lead, joined other Scouts from across the UK at a National Youth Forum at the Etihad Stadium in Manchester to help shape the future of the movement. Feeding into the strategy being developed at Summit25. In addition to a multitude of top awards earned by our Squirrels, Beavers, Cubs, Scouts and Explorer Scouts during the year it was pleasing to note two further King’s Scout Awards being earned by Shona Tait and Angus Beechey, with a number more being progressed. We also continue to support the delivery of the Duke of Edinburgh Award Scheme through Cumbria Scouts with the following being achieved in the year under review. ## GOLD Connor Beck Jacob Rankin Thomas Jenkins SILVER Naoim Gordon Fergus McGlone Jasmin Parker Joe Sanders Fiona Villadsen Ben Webster BRONZE Joseph Allgrove William Baxter Aoifa Beck Luke Black Macy Cheeseman Robbie Farthing Innes Frizzel Jacob Griffiths Isobel Hamilton Alex Kerrioge Rueben Lewis Rebecca Nicols Gordon Person-ButlerJaren Pearson- ButlerJoshua Rebbitt Nicholas Richter Lucy Robinson Monte Ruddick Thomas SheridanSophie Smith-Jackson Tom Taylor Jasper Tetheridge Jack Thorpe Skye Watson Alistair Woodbury Daniel Woodbury Michael Woowat Our total membership recorded in January 2025 was 3,943, with 2,944 youth members. With over 400 young people on waiting lists to join, our focus continues to be adult recruitment and support to Groups. ## Ennerdale Scout Training and Campsite. Much practical work continues on our County campsite, with grateful thanks to a small team of volunteers. Progress has been made with United Utilities to progress a land swap to our mutual benefit. Focus continues on compliance and safety with Safe Premises Audit refreshed and procedures reviewed. ## Financial review The charity made a surplus of £12,561 (2024 - £2,076). Reserves as at 31 March 2025 amounted to £586,793 (2024 - £574,232) of which £117,161 (2024 - £99,949) were undesignated free reserves. Page 5 ## Cumbria County Scout Council ## Trustees' Report (continued) ## Policy on reserves 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. ## Principal funding sources The principal sources of funding for the County are: Annual Levy on all Young People Grants Income from investments Gifts, Donations and Legacies ## Investment policy and objectives 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 holdings reflects the limits 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 financial risks including credit risk, cash flow risk and liquidity risk. The charity does not use derivative financial instruments. ## Cash flow 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. Page 6 ## Cumbria County Scout Council ## Trustees' Report (continued) ## Credit risk The Charity’s principal financial 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 in the recoverability 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. ## Liquidity risk 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 Jamboree costs while 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. ## 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 Rules (POR) 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 Chair, Treasurer, County Lead Volunteer, County Youth Lead Volunteer, members nominated by the County Lead Volunteer in consultation with the County Chair, and members elected by the County Scout Council. The Trustee Board meets at least 4 times each year. Page 7 ## Cumbria County Scout Council ## Trustees' Report (continued) 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 sufficient resources for Scouting to operate - Promoting and supporting the development of Scouting - Managing and implementing a safety policy - Ensuring a positive image of Scouting locally - Appointing and managing sub-committees - Ensuring 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 business; act as a responsible employer in line with Scouting values and relevant legislation; ensure line management responsibilities for staff are clearly established and communicated Page 8 ## 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 officers 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 9 Cumbrla County Scout Councll Statement of Trustees, Responslbllltles The trustees are respon51ble for preparin8 the trustees, report and the flnanc5al statements In accordance wlth the Unlted Kln8dom Accountlng Standards {Unlted Klngdom Generally Accepted Accountlng Practlce) and applicable law and regulatlons. The law appllcable to charltles reqvlres the trustees to prepare flnanclal statements for each finandal year whlch 8lve a true and falr vlew of the state of affalrs of the charlty and of the Incomlng resources and appllcatlon of resources of the charlty for that perlod. In preparln8 these financlal statements the trustees are required to: selert sultable accountlng pollcles and then apply them conslstentty; • observe the methods and prlnclples In the Charltles SORP: • make Judgements and estlmates that are reasonable and prudent; state whether appllcable accountln8 Standards have been followed. subject to any materfal departures dlsclosed and explalned In the flnanclal statements; and prepare the flnanclal statements on the golng concern bas15 unless It Is Inapproprfate to presume that the charlty wlll contlnue Sn buslness. The trustees are responslble for keepln8 proper accountlng records that dlsclose wlth reasonable accuracy at any tlme the flnanclal posltlon of the charlty and enable them to ensure that the tlnanclal statements comply wlth the Charltles Act 2011, the Charltles (Accounts and Reports) Regulatlons 2008, and the provlslons of the constltutlon. The trustees are also responslble for safeguardln8 the assets of the charfty and hence for takln8 reasonable steps for the preventlon and detectlon of fraud and other Irregularltles. The trustees are responslble for the malntenance and Inte8rlty of the corporate and flnanclal Informatlon Included on the charltable company's webslte. Le8lslatlon 8overnln8 the preparatlon and dlssemlnatlon of flnanclal statements may dlffer from le8lslatlon In other Jurlsdlctlons. Approved by the trustees of the charoty on 5 Au8USt 2025 and slgned on fts behalf bv: Porter Trustee Eddle Ward Trustee Page 10 Cumbrla County Scout Council Independent Examlner's Report to the trustees of Cumbria County Scout Councll I report to the trustees on my examinatlon of the accounts of Cumbria County Scout Council for the year ended 31 March 2025. Responslbllltles and basls of report As the charity trustees of Cumbria County Scout Councll you are responslble for the preparatlon of the accounts In accordance wSth the requlrements of the Charities Act 2011 {'the ACVI. I report In respect of my examlnatlon of the Cumbrla County Scout Councll's accounts carrfed out under sectlon 145 of the 2011 Act and In carrylng out my examlnatlon I have followed all the appllcable Dlrectlons given by the Charity Commlsslon under sectlon 145{5)(bl of the Act. Independent examlnees statement I have completed rny examlnatlon. I conflrm that no materlal matters have corne to my attentlon In connectlon wlth the examlnatlon 8Svln8 me cause to belleve that In any materlal respect: l. a¢countln8 records were not kept In respect of Cumbrfa County Scout Councll as requlred by sectlon 130 of the Act: or 2. the accounts do not accord wfth those records; or 3. the accounts do not comply wfth the accountlng requlrements ¢oncernln8 the form and content of accounts set out In the Charltles {A¢¢ounts and Reports) Regulatlons 2008 other than any requlrement that the accounts gfve a 'true and falr vlew, whlch 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 examlnatlon to whlch attentlon should be drawn In thls report In order to enable a proper understandlng of the accounts to be reached. u-- Helen Holmes FCA Bsc Chartered Accountants and Statutory Audltors ICAEW Lowther House Lowther Street Kendal Cumbria LA9 4DX Qo2 Page 11 ## Cumbria County Scout Council ## Statement of Financial Activities for the Year Ended 31 March 2025 |||||||Total| |---|---|---|---|---|---|---| |||Unrestricted||Restricted||2025| ||Note|£||£||£| |Income and Endowments from:||||||| |Donations and legacies|2|34,612||-||34,612| |Charitable activities|3|55,552||5,661||61,213| |Investment income|4|7,902||-||7,902| |Other income||48||-||48| |Total income||98,114||5,661||103,775| |Expenditure on:||||||| |Charitable activities|5|(84,309)||(6,905)||(91,214)| |Total expenditure||(84,309)||(6,905)||(91,214)| |Net income/(expenditure)||13,805||(1,244)||12,561| |Gross transfers between funds||2,400||(2,400)||-| |Net movement in funds||16,205||(3,644)||12,561| |Reconciliation of funds||||||| |Total funds brought forward||570,588||3,644||574,232| |Total funds carried forward|20|586,793||-||586,793| The notes on pages 15 to 32 form an integral part of these financial statements. Page 12 ## Cumbria County Scout Council ## Statement of Financial Activities for the Year Ended 31 March 2025 (continued) |||Unrestricted||Restricted||Total| |---|---|---|---|---|---|---| |||funds||funds||2024| ||Note|£||£||£| |Income and Endowments from:||||||| |Donations and legacies||33,571||1,400||34,971| |Charitable activities||45,732||17,011||62,743| |Investment income|4|5,909||-||5,909| |Total income||85,212||18,411||103,623| |Expenditure on:||||||| |Charitable activities||(71,376)||(30,171)||(101,547)| |Total expenditure||(71,376)||(30,171)||(101,547)| |Net income/(expenditure)||13,836||(11,760)||2,076| |Net movement in funds||13,836||(11,760)||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| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 20. The notes on pages 15 to 32 form an integral part of these financial statements. Page 13 Cumbrla County Scout Councll (Reglstratlon number: 520617) Balance Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tanglble assets Investments 13 14 247.606 166,336 243,279 161,098 413,942 404,377 Current a55ets Stocks Debtors Investments Cash at bank and In hand 15 4,816 77,169 81,706 163,600 4,603 26,574 80,957 200,347 16 17 18 327,291 312,481 Credltors: Amounts falllng due wlthln one year 19 (154,440) (142,626) Net current assets 172,851 169,855 Net assets 586,793 574,232 Funds of the charfty: Restrlrted Income funds Restrlcted funds 20 3,644 Unrestrlcted Income fvnds Unrestrlcted funds 586,793 570,588 Total funds 20 S86,793 574,232 The flnanclal statements on pages 12 to 32 were approved by the trustees, and authorlsed for Issue on 5 Au8USt 2025 and sl8ned on thelr behalf by: Ma Porter Trustee The notes on pages 15 to 32 form an Integral part of these financlal statements. Pa8e 14 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 ## 1 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 (FRS 102) - (Charities SORP (FRS 102) 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 note(s) to these accounts. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £. ## Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue 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 and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. ## Grants receivable 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 15 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (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 delivery 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. ## 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 1 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 exclusively to charitable purposes. ## Tangible fixed assets Individual fixed assets costing £200.00 or more are initially recorded at cost. ## 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: Page 16 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Asset class Depreciation method and rate Not depreciated as residual value is Land and buildings more than cost Office equipment 25% reducing balance 25% reducing balance (boats 10-20% Boats and camping equipment straight line) ## Fixed 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. Page 17 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 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 income 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 ## Classification 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 18 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (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 initially 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 nancial 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 a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) 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 qualifying 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 19 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 2 Income from donations and legacies ||Unrestricted||||| |---|---|---|---|---|---| ||funds||||| ||||Total||Total| ||General||2025||2024| ||£||£||£| |Donations and legacies;|||||| |County Levy|13,194||13,194||12,060| |Donations from individuals|1,418||1,418||2,911| |Grants, including capital grants;|||||| |Westmorland & Furness Council Grant|10,000||10,000||10,000| |Cumberland Council Grant|10,000||10,000||10,000| ||34,612||34,612||34,971| ||||||| 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 charitable activities ||Unrestricted||||||| |---|---|---|---|---|---|---|---| ||funds||Restricted||Total||Total| ||General||funds||2025||2024| ||£||£||£||£| |Badge sales|389||-||389||118| |Facilities income: Ennerdale|38,421||-||38,421||38,854| |Roverway: Fundraising &|||||||| |other support|-||5,661||5,661||13,010| |Jamboree: Fundraising &|||||||| |other support|-||-||-||4,001| |Sectional activities|16,742||-||16,742||6,760| ||55,552||5,661||61,213||62,743| ||||||||| Page 20 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 4 Investment income ||Unrestricted||||| |---|---|---|---|---|---| ||funds||Total||Total| ||General||2025||2024| ||£||£||£| |Interest receivable and similar income;|||||| |Interest receivable on bank deposits|7,902||7,902||5,909| |5 Expenditure on charitable activities|||||| ||Unrestricted||||| ||funds||Restricted||Total| ||General||funds||funds| ||£||£||£| |Cost of badges and neckers sold|260||-||260| |Facilities expenditure: Ennerdale|39,714||-||39,714| |Depreciation of Program team equipment|143||-||143| |Jamboree and international expenditure|-||769||769| |Roverway expenditure|-||6,136||6,136| |Sectional activities and support costs|26,056||-||26,056| |Leader training|2,468||-||2,468| |Depreciation of Ennerdale equipment|673||-||673| |Support costs|11,765||-||11,765| |Governance costs|3,230||-||3,230| |Total for 2025|84,309||6,905||91,214| ||||||| |Total for 2024|71,376||30,171||101,547| ||||||| Page 21 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ||Activity||||||| |---|---|---|---|---|---|---|---| ||undertaken||Activity||||| ||directly||support costs||2025||2024| ||£||£||£||£| |Cost of badges and neckers sold|260||-||260||75| |Facilities expenditure:|||||||| |Ennerdale|39,714||-||39,714||33,536| |Depreciation of Ennerdale|||||||| |equipment|673||-||673||673| |Jamboree and international|||||||| |expenditure|769||-||769||17,637| |Roverway expenditure|6,136||-||6,136||12,534| |Section activities and support|||||||| |costs|26,056||-||26,056||15,908| |Leader training|2,468||-||2,468||6,734| |Depreciation of Program team|||||||| |equipment|143||-||143||84| |Support costs|-||11,765||11,765||11,427| |Governance costs|-||3,230||3,230||2,939| ||76,219||14,995||91,214||101,547| ||||||||| £84,309 (2024 - £71,476) of the above expenditure was attributable to unrestricted funds and £6,905 (2024 - £30,171) to restricted funds. Governance costs and support costs are shown in more detail in note 6. Page 22 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 6 Analysis of governance and support costs ## Governance costs ## Unrestricted funds ||Unrestricted
funds|||||| |---|---|---|---|---|---|---| ||||Total||Total|| ||General||2025||2024|| ||£||£||£|| |Independent Examiner’s remuneration|2,040||2,040||1,980|| |AGM expenses|592||592||416|| |Travel and subsistence|598||598||543|| ||3,230||3,230||2,939|| |||||||| |Support costs:|||2025||2024|| ||||£||£|| |Staff Costs|||7,655||7,390|| |Insurance|||572||574|| |County Office costs|||2,007||2,019|| |Cost of meetings|||133||78|| |Printing, postage, stationery and telephone|||347||284|| |Software costs|||413||367|| |Other miscellaneous expenses|||415||424|| |Fees for valuation of Ennerdale campsite|||-||-|| |Bank charges|||68||85|| |Depreciation of office equipment|||155||204|| |||||||| ||||11,765||11,425|| Page 23 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 7 Government grants In 2024 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 £20,000 (2024 - £20,000). ## 8 Net incoming/outgoing resources Net incoming resources for the year include: |Net incoming resources for the year include:||| |---|---|---| ||2025|2024| ||£|£| |Depreciation of fixed assets|971|961| ## 9 Trustees' remuneration and expenses During the year the charity made the following transactions with trustees: ## Alan Clark - £714 (2024: £390) of expenses were reimbursed to Alan Clark during the year. ## Eddie Ward £2,709 (2024: £2,405) of expenses were reimbursed to Eddie Ward during the year. ## Peter Nicol £Nil (2024: £349) of expenses were reimbursed to Peter Nicol during the year. ## Nicky Ripley £Nil (2024: £83) of expenses were reimbursed to Nicky Ripley during the year. ## Josh Mcleod £150 (2024: £258) of expenses were reimbursed to Josh Mcleod during the year. ## Neil Northman - £Nil (2024: £220) of expenses were reimbursed to Neil Northman during the year. ## Angus Beechley - £73 (2024: £Nil) of expenses were reimbursed to Angus Beechley during the year. ## Ben Walker £388 (2024: £Nil) of expenses were reimbursed to Ben Walker during the year. ## Derek Gilfillan - £57 (2024: £Nil) of expenses were reimbursed to Derek Gilfillan during the year. Page 24 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Travel and out of pocket expenses amounting to £4,091 (2024 - £3,705) have been reimbursed to 6 Trustees (2024 - 6 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 £1,134 for the year (2024 - £856). ## 10 Staff costs The aggregate payroll costs were as follows: |The aggregate payroll costs were as follows:|||| |---|---|---|---| ||2025||2024| ||£||£| |Staff costs during the year were:|||| |Wages and salaries|7,614||7,357| |Pension costs|41||33| ||7,655||7,390| ||||| 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: ||2025|||2024|| |---|---|---|---|---|---| ||No|||No|| |Administrator||1|||1| ||||||| 1 (2024 - 1) of the above employees participated in the Defined Contribution Pension Schemes. Contributions to the employee pension schemes for the year totalled £41 (2024 - £33). No employee received emoluments of more than £60,000 during the year Page 25 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 11 Independent examiner's remuneration |11 Independent examiner's remuneration|||| |---|---|---|---| ||2025||2024| ||£||£| |Other fees to examiners|||| |Examination-related assurance services|2,040||1,980| |Taxation compliance services|310||291| ||2,350||2,271| ||||| ## 12 Taxation The charity is a registered charity and is therefore exempt from taxation. ## 13 Tangible fixed assets ||||||Boats and|||||| |---|---|---|---|---|---|---|---|---|---|---| ||Land and||Office||camping||Facilities|||| ||buildings||equipment||equipment||equipment|||Total| ||£||£||£||£|||£| |Cost||||||||||| |At 1 April 2024|237,500||6,492||28,844|||6,727||279,563| |Additions|-||-||798|||4,500||5,298| |At 31 March 2025|237,500||6,492||29,642||11,227|||284,861| |Depreciation||||||||||| |At 1 April 2024|-||5,878||28,591|||1,815||36,284| |Charge for the||||||||||| |year|-||155||143|||673||971| |At 31 March 2025|-||6,033||28,734|||2,488||37,255| |Net book value||||||||||| |At 31 March 2025|237,500||459||908|||8,739||247,606| |||||||||||| |At 31 March 2024|237,500||614||253|||4,912||243,279| |||||||||||| Page 26 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## Revaluation 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 £455,518 (2024 - £455,518). ## 14 Fixed asset investments |14 Fixed asset investments|||||||| |---|---|---|---|---|---|---|---| |||2025||||2024|| |||£||||£|| |Other investments||166,336||||161,098|| ||||||||| |Other investments|||||||| |||Unlisted|||||| |||investments||||Total|| |||£||||£|| |Cost or Valuation|||||||| |At 1 April 2024||161,098||||161,098|| |Additions||5,238||||5,238|| |At 31 March 2025||166,336||||166,336|| |Net book value|||||||| |At 31 March 2025||166,336||||166,336|| ||||||||| |At 31 March 2024||161,098||||161,098|| ||||||||| |15 Stock|||||||| |||2025||||2024|| |||£||||£|| |Stocks on hand||4,816||||4,603|| ||||||||| Page 27 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 16 Debtors |16 Debtors|||| |---|---|---|---| ||2025||2024| ||£||£| |Trade debtors|73,439||19,348| |Prepayments and accrued income|1,825||4,835| |Other debtors|1,905||2,391| ||77,169||26,574| ||||| ## 17 Current asset investments |17 Current asset investments|||| |---|---|---|---| ||2025||2024| ||£||£| |Cash deposits|81,706||80,957| |18 Cash and cash equivalents|||| ||2025||2024| ||£||£| |Cash on hand|126||296| |Cash at bank|2,474||2,101| |Short-term deposits|161,000||197,950| ||163,600||200,347| ||||| ## 19 Creditors: amounts falling due within one year |19 Creditors: amounts falling due within one year|||| |---|---|---|---| ||2025||2024| ||£||£| |Trade creditors|2,220||2,559| |Other taxation and social security|118||101| |Payments on account|4,820||5,947| |Other creditors|124,100||109,996| |Accruals|23,182||24,023| ||154,440||142,626| ||||| Membership subscriptions are collected from Scout Groups on behalf of the Scout Association and paid over after the year end. Page 28 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) |20 Funds|||||||||| |---|---|---|---|---|---|---|---|---|---| ||Balance at||||||||Balance at| ||1 April||Incoming||Resources||||31 March| ||2024||resources||expended||Transfers||2025| ||£||£||£||£||£| |Unrestricted funds|||||||||| |General|||||||||| |Accumulated reserve|99,949||54,654||(37,632)||190||117,161| |Designated|||||||||| |Boat fund|300||-||-||-||300| |Ennerdale Camp Site|||||||||| |Fund|237,500||-||-||-||237,500| |Other tangible fixed|||||||||| |assets|253||-||(63)||(190)||-| |Ennerdale Improvements|93,676||38,420||(40,387)||-||91,709| |International|61,205||-||-||2,400||63,605| |Operating cost reserve|50,000||-||-||-||50,000| |Development Initiatives|25,000||-||-||-||25,000| |Dragnet fund|2,705||5,040||(6,227)||-||1,518| ||470,639||43,460||(46,677)||2,210||469,632| |Total unrestricted funds|570,588||98,114||(84,309)||2,400||586,793| |Restricted funds|||||||||| |World Scout Jamboree|||||||||| |2023|3,168||-||(768)||(2,400)||-| |Roverway 2024|476||5,661||(6,137)||-||-| |Total restricted funds|3,644||5,661||(6,905)||(2,400)||-| |Total funds|574,232||103,775||(91,214)||-||586,793| Page 29 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ||Balance at||||||Balance at| |---|---|---|---|---|---|---|---| ||1 April||Incoming||Resources||31 March| ||2023||resources||expended||2024| ||£||£||£||£| |Unrestricted funds|||||||| |General|||||||| |Accumulated reserve|90,852||42,360||(33,263)||99,949| |Designated|||||||| |Boat fund|300||-||-||300| |Ennerdale Camp Site Fund|237,500||-||-||237,500| |Other tangible fixed assets|337||-||(84)||253| |Ennerdale Improvements|89,033||38,852||(34,209)||93,676| |International|61,205||-||-||61,205| |Operating cost reserve|50,000||-||-||50,000| |Development Initiatives|25,000||-||-||25,000| |Dragnet fund|2,525||4,000||(3,820)||2,705| ||465,900||42,852||(38,113)||470,639| |Total unrestricted funds|556,752||85,212||(71,376)||570,588| |Restricted|||||||| |World Scout Jamboree 2023|15,404||5,401||(17,637)||3,168| |Roverway 2024|-||13,010||(12,534)||476| |Total restricted funds|15,404||18,411||(30,171)||3,644| |Total funds|572,156||103,623||(101,547)||574,232| Page 30 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (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 31 ## Cumbria County Scout Council ## Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) ## 21 Analysis of net assets between funds ||||||||Total funds at| |---|---|---|---|---|---|---|---| ||Unrestricted funds||||Restricted||31 March| ||General||Designated||funds||2025| ||£||£||£||£| |Tangible fixed assets|1,367||246,239||-||247,606| |Fixed asset investments|-||166,336||-||166,336| |Current assets|257,272||70,019||-||327,291| |Current liabilities|(141,478)||(12,962)||-||(154,440)| |Total net assets|117,161||469,632||-||586,793| ||||||||| ||||||||Total funds at| ||Unrestricted funds||||Restricted||31 March| ||General||Designated||funds||2024| ||£||£||£||£| |Tangible fixed assets|614||242,665||-||243,279| |Fixed asset investments|-||161,098||-||161,098| |Current assets|228,547||79,971||3,963||312,481| |Current liabilities|(129,212)||(13,095)||(319)||(142,626)| |Total net assets|99,949||470,639||3,644||574,232| ||||||||| ## 22 Related party transactions There were no related party transactions in the year. Page 32 ## 2025 Roll of Honour ## Awards issued between ## 1 January 2024 to 31 December 2024 (Updated 1 April 2025) ## Award for Merit Award for Merit Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Award for Merit Award for Merit Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service ## Award for Merit Chief Scout's Commendation for Good Service 01/02/2024 Gillian Marie Hodgson Eden 01/02/2024 Matthew Adam Pimblett Eden 01/02/2024 Amee Freeman Eden 01/02/2024 Christine Anne Whitford Eden 01/02/2024 Elizabeth Grace Farthing Eden 01/02/2024 Geoffrey Rockliffe-King Eden 01/08/2024 John Charter Piggott Eden 01/02/2024 Liam James Byrne Eden 01/02/2024 Mark James Harrison Eden 01/08/2024 Martin John Love Eden 01/08/2024 Robert Andrew Allcock Eden 01/02/2024 Timothy Taylor Eden 01/02/2024 Wendy Thompson Eden 01/11/2024 Daniel John Baines Kentdale 01/11/2024 Joshua McLeod Kentdale 01/11/2024 Jacqueline Ann Ross Kentdale 01/02/2024 Hanah Faye Pantling North Fells 01/02/2024 Richard Bruce Kirton Reivers 01/02/2024 Helen McHattie Reivers 01/02/2024 Richard Bruce Kirton 01/02/2024 Helen McHattie ## Award for Merit Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service 01/02/2024 Eileen Morris 01/02/2024 Eleanor Jayne Vernon 01/11/2024 Paul Longley 01/02/2024 Rebecca Elizabeth Brown 01/11/2024 Robert William Adams 01/11/2024 Sarah Jane Peters 01/02/2024 Steven Paul Jolley 01/11/2024 Timothy Andrew Jeffries South West Lakes South West Lakes South West Lakes South West Lakes South West Lakes South West Lakes South West Lakes South West Lakes Award for Merit Award for Merit Chief Scout's Commendation for Good Service 01/11/2024 01/05/2024 01/11/2024 Dorothy Ruth Illman Jacqueline Anne Harper Brian Goulding Western Lakes Western Lakes Western Lakes Silver Wolf Silver Wolf 01/11/2024 Donald Edgar McCutcheon 01/08/2024 Robert William Reader Bar to the Silver Acorn 01/11/2024 Lou Hayton Silver Acorn 01/11/2024 Alan Clark Silver Acorn 01/11/2024 Alastair George Yates Silver Acorn 01/11/2024 Geoffrey Noel Price Silver Acorn 01/11/2024 Judith Bradshaw Silver Acorn 01/11/2024 Julie Davison ## 2025 Roll of Honour ## Awards issued between ## 1 January 2024 to 31 December 2024 (Updated 1 April 2025) Silver Acorn Silver Acorn Bar to the Award for Merit Bar to the Award for Merit Bar to the Award for Merit Bar to the Award for Merit Bar to the Award for Merit Bar to the Award for Merit Bar to the Award for Merit Bar to the Award for Merit Award for Merit Award for Merit Award for Merit Award for Merit Award for Merit Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service Chief Scout's Commendation for Good Service 01/02/2024 01/11/2024 01/08/2024 01/02/2024 01/02/2024 01/08/2024 01/11/2024 01/11/2024 01/02/2024 01/11/2024 01/11/2024 01/02/2024 01/02/2024 01/11/2024 01/11/2024 01/02/2024 01/11/2024 01/11/2024 01/11/2024 01/11/2024 01/11/2024 01/11/2024 01/11/2024 Keith Newby Peter Ralph Brough Gary John Russell Heather Leach Karen Linda Edmondson Keeley Jane Hayton Liam Richardson Lois Karen Wiseman Marion Newby Toby Hubbard David Michael Sheard Derek Best Fiona Maria Woodward Rebecca Susan Coates Timothy John Mather Brian Gordon Wiles Daniel Edward King David Edward Humes Julie Frances Tomkinson Liam Mark Edgley Melanie Jane Wright Oliver David Cubitt Robert Andrew Bennion