35th Derby (Markeaton) Scout Group Charity Reglstration Number 520632 Annual report and financial statements for the year ended 31 December 2024 35th Derby (Markeaton) Scout Group Annual report and financial statements for the year ended 31 De￿mber 2024 Contents Paye Trustees, report Independent exarnlner's report Statement of financial artlvfties Balance sheet Notes lo the accounts 9- 17 35th Derby (Markeaton) Scout Group Trustees, report for the year ended 31 De￿mber 2024 The IrL&ee5 present their reporfc and the Una￿lited financial statements of the charlty for the year ended 31 Decernber 2024. structurei governance and management The (koup's governing documents are those of The Scout Assoclation. They COn￿$t of a Royal Charter, which In iurn g￿eS authority to the 8ye iAws ol the A550Clation and the Policy, otganisab.on and Rules of the Scout Assoclayon. Tre Group Is a trust establlshed under it5 wles, which are common to all Scouts. Twstees ère appolnted In accordan￿ wlth the Policy, Organtsatlorn & Rule5 of The Scout A5soclatbon. Tre Group has in place a System of Internal controls thèt a￿ designed to provide reasonable a￿urance against malerlal mlgmanagement or loss. These intlude fv40 signator￿$ for all payrnents and a ccthprehensive Insurance Folicy to en511re Ihal Insurable risks are Lvovered. Adrnini$trative details Charty number 520632 Contart name and address Ma¥k Slmpson, 12 Vivlan Street, Derby Bankers LIDyd5 Bank PIC PO Box 1000 BXI ILT kcountants Bates Weston, The Mills, 49 Canbl Street Derby DEI 2RJ InderEndent Examiner Alexander kcountancyi 12 Granary Wharf Bwness Park, Wetmore Road, Burton on Trent DE14 IOU Trustees The names al the trustees who selved slnce l January 2024 are as follows,, tx.Offth. AppD/t7tments Group Chalrman Group Secretary Group Treasvrer Group Stout Leader Lxplorer ScoLrt Leader Beaver Scout Leader Cub Scoui Leader Scout Lead Eleded. Appolntments William Hurst Gerald Whelan {Re9"gr￿1 july 20251 Heather Gotherldge (Resigned July 20251 Poter Hilton Mark Slmpson {ResKJned July 2025) Katherine Muklal {Resigned July 2025) Afiastasija Smimtsva David Whelan Joseph Nuitall Charlgtte Falelro Sarah HoTOt)in Sarah Tooze 35th Derby (Markeaton) Scout Group Trustees. report (continued) for the year ended 31 December 2024 Trustee$ (¢ontlnuedJ Ivomlnated WA Co.opte6 As￿￿Y Birkin5haw (Reslgned July 20241 Trustees ère appolnted in accorda￿ with the PDlicy, Organisation & Rules I'POR'I of the Stout A55orlotson, a copy of whlch 15 avallable on request. (lur Ml$$lon Scouting a(tively en9age5 and supoorLs young people in their person31 devel¢Lynent, empowering Ihem 10 make a posibve cwtribubon to Soc￿ty. Our Values AS Scouts we are gulded by these values.. Cart We SUPF)Ort others ar￿ take care ol the world In whkh we Ilve, Respict We have 5eW-re5pect and respect for others. Integrlty We act wlth Integrlty; we art hones¥ trushvorthy and loyal. Cooperatlon We make a posrtive diifewnce,. we cotsper*è wth others Jnd make Irlents. Bellel Wo explo￿ Dui farths, beliels and bttitudÈg, Our Vl$lon By 2025 we will have prepared morè young people with xkilts for life, supported by amazin9 leaders who deliver an inspiring prograrnffte. Our ObJectlve$ We wjnt to. ..grow We belleve Scouts ch)n9es live5 $0 we want to give every young person in the UK the opportunlty to join. ..bttome more inclusive Everyone, regardl￿$ of their backgrourHJ, should be able to participate in Scouts. ..be mre youth shaped Every young person should be shaping thelr werknce and developiw Iheir leadership potrntial. .ImpaEt our cornmunitkes Through social acllon, ScoLts rDakes a difference not just to the ind￿1￿￿￿1 but to whde cornrnunitie5. 35th Derby (Markeaton} Scout Group Trustees, report (conts"nued) for the year ended 31 December 2024 The Group enables thls to be done by provldlng SUPPOrt to the èdults so that theyi In tum, can provide an approprfate hlgh standard of Scouting to the young members. In plannillg the charity's activtties, the trustees have regard to both the Charity CommLsslon's general guldance on publlc beneft and the speclflc ￿jeCtIveS of the Scout CoutKiI. supporting lea(iers in their trdining so that they are better equipped to run ihe regular meellngs supporting trustee board5 by providing help an(1 training organlslng extra actIvIt￿* thr￿jgh the various Scout Active Support Unts such as arthÈry¢ blkln9, cavlngft climblng, cyclingi salllngi walklng and events Ilke the Klnder Challenge supportlng and encouraging diversity within scouting encouraglng flexlblllty to meet the needs of adults and young people promoyng Scoutlng through all avallable media engagiiig with all aur member5 arKf parents uslng all avallable means, inclLKilng sodal nthorts, newsletters etc Investigatlng opportllnitles for fund ralslng lor the beneflt ol the Group. AchSevaments and pertormance The Group began construction of the new Scout hut in March 2024, following confirrnation of the Youth Investrnent Fund (YIF), which allowed u5 to d￿olIsh our original builéing dating back to 1914. The provision of the 9rant meant thal YOU￿ people hèd to be rellocated lo Drum Hill Scout Campste lor the duratlon ol the bulld whlch offlclalty concluded in mid 2025, wlth an openlng event held In May 2025, to enjoy the new building, At year end, the building was (￿lY part cor&iutted. The new bulldlng Is a More modernlsed and safer envIron￿ent for young people to be able lo flourish and devebp Ilfe skllls and fomi strong relalionshlps in. The build was a challenge as not every aspect was covered by the grant, the Group had to Sour￿ flxlures and fltdng5 thern5elves and sought out volunteer time to create the finishing touches to the building. All remalnlng YIF moniés wlll be returned to the YIF. The Group was able to provide unlnterrupted Scotsting serdces to the sethon5 5ucce5sfullyi providing them with transp¢yt arKI er￿￿red that the users of the Group dld not suffer as a result of the build. Whilst the Group halted alrno* all fundraising events in the year, narnely PAJnfire NighL due to the building prole¢ some fundralsing actbvltles such Chalsworth Fair was glill held and ￿ntinued. 35th Derby (Markeaton) Scout Group Trustees, report (continued) for the year ended 31 December 2024 Achlevemtnts and performance (continued) The Trustee BDard has continued to meet regularly along wlth the relevant sub-committees in order lo support The Group in steering the organisalion. A review of all our governance Is on4Joing, we have carrled out a risk rnanagernent activity and we afe more confldent than ever that our g/Stems are robust. Plan$ for the future Support the Group Lead Volunteer and our team of volunteers Increase membershipi both young people a￿￿ adults, coDcentratirvJ on retentlon 35 well as recrultrnent Ralse the profile of Scouting in Distrlcts and County Reflett the age and diversity ol our comrnui)Illes Encourage young people to feel empowered and part of the decision makj'ng process, building on the success of the Youth Council and the Young Leader Scheme Support the GrDUP throu9h The Scout Association5 Tro￿rck Dlre(Yorns ￿ by the Cnrnm6¥on wxler sectkn 145{5)(b) of ihe ACL Ind•p•ndknt •x•mlnrf¥ stst•m•nt Y￿r attertfon Is dravm to the that the dwty has p￿p￿ed tr￿ aCc￿JrtS In XCOrdan￿ wkn: A￿￿tyng RewYThJ by Charlw.. ststerrtnt of R￿QMMer￿j Pracwce 4Jpllc* to chartt(e5 preparfng thelr Kcounts kn accordm wlth the Flnancjal Repjtlng s￿d￿0 app1kab￿ In thè UK aThJ Rewknk of hland (FRS 102) tssuol on 16 2014 In prefuence to the Statrfflent of Rttimnmended Prath.. and C* Is9Jed on l Aprtl 2005 vthlchls ref¢rmY to In extwrt rwJulaikns has slnce bean vAlhdrawr I undtrstrnd th* thls has been d￿e In order lor lknarK*al statsments to prolde a arbj tslr th In a¢cotsice Gerffimy Ac(¢ptrl PIC￿nt￿￿￿ Pra(Yo lor pe￿)d$ tr4lnntThJ on or after l JaThJary 2015. I h￿e (L￿pIe￿a my exam*￿￿On. I c￿flrn1 that ￿ m*rtal matttrs have to my attertkn kn L￿ned10n wth the examlnatlon gfvlng n cau* to belkn* th* In mknrtal respect )￿￿n9 reo)rds were not W IA respfxt ofthe d)aW x requ￿ by sth 130 ofthe A¢ (Y Z ts accounts do ae¢ord thcGe recojts; or the accourts do not C￿ wlth the appllcable ￿q￿reme￿S rmcenlr4J the form ￿ cortert of a¢￿UrtS s¢t out In th8 Cknjes (P£t￿1r*S and Reports} ReQ￿Jon5 2008 othw thJn iny W￿￿rnent that actrArts 91￿ a ar￿ tslr vl* vthkh 1$ Mt a COn￿dered as part ol an examlnatlon. I have no conoms come rn no rther matlers kn comectbn wltt) the exi)InatIC￿ to ￿1th aitwrtlon shJJbJ be dr*n In tl* Yeport In a￿er to ablE a proper wvJusiaNllrrfJ rfthe to be reactsd. W Penllngtm FCCA Ajewdex Acoiurtan 12 Granary Whuf ￿nesS Park Jrton M Trert staffordthlre LE14 IDU 35th Derby (Markeaton) Scout Group Statement of financlal activltles for the year ended 31 December 2024 Genenl Fund Deglgnated Funds Total 2023 Notes Funds 2024 Incom• from: Don3tbns & legac*s 30 300 919 Incomefrom other trgdlng ortlvltles Investments 240 Income from ch•rltsble •rtl¥ltle$ Chèritsbk ¥tfvitles XS,770 276.121 291,897 15,567 Total In(om• 16,322 276,121 291443 16,554 Expendilur• onl ch￿itab￿ tttlvltle5 90,954 90,954 14,JOG Total exp•ndltUM 90,954 90,954 14,206 Net Incomellexpendture) (74,632) 276,121 201,489 2,248 Trnnsftts between lurK15 io 231,798 231,798 Not Increagel{de¢wgel In funds lor the ye¥ 157,166 44,323 201AB• 248 Funds brought FoNard at l Janvary 2024 298,77fj 298,771 296,528 Fundg rarrled forward at 31 l>e¢ember 2024 io 455,942 44,323 500,265 298,776 35th Derby (Markeaton) Scout Group Balance sheet at 31 December 2024 Notes 2024 2023 Tanoibte 05sets 419.IOD 237,199 429.100 Current asset5 Bank c 237,199 86.927 61,577 ,927 61,577 Current li?bilitles Credittts 15,762 71.165 6L577 To￿1 net assets 500.265 298,776 Funds Lk¥*tted funds". Ge￿e￿al fund 455,942 44J23 298,776 li 500.265 298,776 Apprtr￿ ty the trvthesoTh 5th Juty 2025 sN))aY m thw tpr. 35th Derby (Markeaton) Scout Group Notes to the accounts for the year ended 31 December 2024 Accountlng pollcles 1.1 Basis of preparatio The chariiy COnst￿uteS a publi benefit enbty as defined by FRS 102. The finandal stsiements have been prepared In accordance with Accountlng and Reporting by Chartbes.. Statetnenl of Recornmended Practlce appllcable to charities preparing thelr accounts In accordance wlth the Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland IFRS 102} Issued on 16 July 2014 (as updzled throiigh Update BUlle￿n I publlshed on 2 Februèry 2016), the Finallcial Reporting .Siandard appllcable In the Unlted Klngdom and Republic of Ireland {FRS 102), the Charitie5 Art 2011 and UK Generally Accepted Accountlng Pracb'ts. The financlal staternents are presented in sterling, whlch is the functional currency ol ihe charlty. The accounts have been prepared on the hlstorScal cost convention. The prlnclpal accountlng pojicies ad(ytd are set out below. Going ￿nCerrI The Trustees have ? rea￿nable expertatiors that the charity has adequate resources to convnue to operate for the fofseable ftbture. On thls basls they continue lo adopt the going-concern ba95 in the accounts. Fund accountlng Unrestrltted funds ère av3llablÈ lor USÈ èl thÈ dlscrÉUon ol the trustees In furtherance ol the general abjectives of the charity. Resirirted funds are financtal reserve5 d￿gnated for a specific purpose, In accfjrdance wlth the donor's intended Y4ishes. Income Income is Included in the ststement of flnanclal actlwties when the charty Is ent￿led to tho Income and the arnount can be quantified wlth reasonable 3ccuracy. The following specific pdicies are applled lo particular categorles of Income.. Membershlp subcripttons are Included In full In the Stslemenl of Financlal Activltles when the charlty become5 uncondltlonally entitled to thè Income. Donatlons and fundralslng Incorne is included in full in ihe Statement ol Finanaal Athvlves when the charlty bÈc¢mes unconditionally entitled to the Income. 35th Derby {Markeaton) Scout Group Notes to the accounts (conbnued) for the year ended 31 December 2024 A￿O￿ntIng policies (¢ontlnuedJ lThcome (continuedj Incorne ftom tradlng actpéity 15 accounted for when eamed. Income frotD charitable acbvities, where related to performantt and specific deliverables, Is recognlsed as the charity earn5 the riyht to the consideration by its performance. Where Income Ls iiot related to performance and ¥Jecific deliverables, the income is Included In full in the Statement of Finantial jlth'v￿eS when the charity becoffles unconditionally entitled. Expenditure Ypendllure Is recognised on the accruals basls as a Ilablllty Is incurred. The lollowlng spedfic policies are applied to partlcular rdtegorles Df expendlture.. Costs ol ialsing fvnds comprlse the costs assoclated with ottracbng donations and the costs of trading lor fundraising purposes. Charftable expendiiure cotnprises those costs Incuired by the charlty in the dellvery of Its a¢tivilies and services lor its beneficiaries and also includes governance costs. It also ii)cluLJes botli costs that can be allooted dirertly tg such artivilie5 and those costs of an Indlrert nature, but necessary to support them. GovÈrnance costs include those costs assocIa￿d with meeting ihe canstf(utlonal and ￿atutOry reouirernents Df the charity and Indude acc¢untancy, and independent examiner's fees, and costs linked lo the strategic management of the charity. All costs are allocated bomeén the èxpÈnditure categories of the Statement of Flnanclal Acrivlties on a basls deS￿ned to reflect the use ol the restsurcc. Costs relating to a particular ath'vity are allocated directly and support costs are all￿ated, where necèssary, be￿een f￿ndS on an appropriate basi5. Taxation The charity Is exempt from tsxation in respeci ol in(Gffje or c6pitsI gains to the extent that such Income or galns are applled exclusivley to charltable purwses. Tartoible fixed assets and d¢preclatlon Tangible fixed assets are in￿lalIY tneasured at C05t and subsequently rneasured at cost lor deemed costl, net of depreciation and Impalmient losses. Depredatlon 19 rÈtognised so as to write off the cost lor deemed costl of assets less their resdual values Dver their useful Iwe5 Qn the lollowlng base5- Freehold bulldlngs Building contents Mrtor Vehicles HÈld al Insured vèlue 20% stralght Ilne 20% straight line Equipment Costing le5S than Él,tYX) Is not capitalised, and is written off agaln5t revenue, In accordancÈ with the trènsitional ￿0¥I￿On$ of settion 35 of FRS 102, the charity has elected to adopt the p￿vIOuS G4AP valuation of a55ets s deerned cost at the revaluation date. Lo 35th Derby {Markeaton) Scout Group Notes to the accounts (contlnuedj for the year ended 31 December 2024 ountlng poll¢les (contlnuedj Cash and ¢o$h equlvalents Qsh and cash eqU￿alert9 Incl￿#￿ cash in hanLI at¥J L*po4t5 held & call b¥ilh banks. Creéltsrg Credirors are recogn5sed where the charity lias a pre5etbl Obl￿atIOn ￿$￿Iling fram 3 past evert that wlll probably resuk in the transfer of funts to a third party and amourt due lo settle the obligat￿n can be rn￿9￿red Dr e511fftated reliabty, Creditors are norrnalty recDgnlsed al their settlement amount. Vln•n¢lal Instwmentg The charlty only has Iinancol a&sets and nnatKkl IIBblllUes pr a klnd thèi O￿lity as b￿C financial Ir￿1￿m￿ts. 8èsc fina￿&41 i￿r￿￿ents are Initially rece0n￿ed at tran5actbn valje and subsequently measured at Iheii ¥ellI￿￿ent ¥alu¢. Derecognltlon of flnandal Ilabllltles Fiwcial liabilities are derecog1i15ed when cha￿ty,5 cOntr￿tUal otA￿atiOnS expire or are dtscharged or canceled. Donotlons & legad G•ner•l Fund Dulgnated Re9trlcted Fynds Total 2024 Total 2023 Donauons 300 300 929 300 300 929 Donauons and ￿0act5 for ￿23 compr15e(J £929 for the Ixneral fund, Jnveskn1ent Inc•me fjeneral Fund Deslgnated Fund$ ftertrlcted Funds Total 2024 rotèl 2023 Bank interE5t rKelvaWe 246 Z4fj 246 246 Iiwestment income 2023 CDrnPFi5ed E58 for the re51Ficte(J fund. 35th Derby (Markeaton) Scout Group Notes to the attounts (contlnuedj for the year ended 31 December 2024 In£ome frorn charitable activities GenÈtal Fund Deslyhated ds R¢Strf(ted Funds Totsl 2024 Total 2023 meM￿rShip subscriptions Le&%.' pa￿ to tIE A55(KWtIDn 7,126 (1.9401 5,886 7,826 11,940) 4,960 11,4421 Income fiom charlkble actNilles S,886 3,518 Other I￿ame Minit)us use Htre of hut Gift aKI A(tyviti25 ¢￿fIre night OthEr fundra151tVJ Equlpmenl YIF recelpts 2,143 3,202 L4159 1243 3,302 1,489 160 3,525 1,463 4,161 1,394 1,fj70 &026 1,670 1,026 276,121 276,121 IS,776 270,111 291,B97 15,567 Income Irom charikblp arlivilie5 for 2023 compiised Els,￿7 for thc Fund. Cust of tharitablo atti¥iti¢s Plolos General Fund De51gnated Funds Restrl¢t¢d Furds Total 20Z4 Totsl 2023 In5uratKe Reiil. 1,803 24• 1.803 240 1,790 240 855 2,220 392 481 1,962 Gas Watei Refuse co1￿ct￿n Ot￿r mJintenarKe aiid repairs 1,705 4A6 374 IA,876 1.705 416 374 11,871 ACtr￿llIeS and scout sh)p Minibus runnin9 costs u1pn￿nI Sundries YIF cxpenditure [r￿e￿*.￿dent F.xamlnalk)ii Fee 2,597 2,820 597 1820 3,949 29 2,305 83 586 58fj 300 300 Depr￿[al￿n.. Laii(l buil0ing5 BU1￿1r￿) cu)lent Motor veh￿￿5 59,4S9 5,000 2,900 59,459 5,000 1900 Total (￿ritable expe￿rture go,955 90,955 14,306 ts of charitable actbvities For 2023 CDmpiis8é £14,306 for the tseneid Fund. 35th Derby (Markeaton) Scout Group Notes to the accounts (continued) for the year ended 31 De￿mber 2024 6. Trustees, remuneratlon expensès Trustees recelve no remuneration for their se￿I￿S. Theli trèvellin9 and subsistence expenses are reimbursed in respect of expense5 incurred on the Group's buslne55. In the year ended 31 December 2024 these totalled £NII (2023.. £NII), and the number of trusiees reimbursed In the year was O (2023.. 01. 7 Independent examiner's remvneratior• Fees palé to the independent examiner In the perlod were £300 (2023.. INIII. 13 35th Derby (Markeaton) Scout Group Notes to the accounts (conbnued) for the year ended 31 December 2024 Tanglble tixtd asséts Freehold land and b￿lIdIng5 B￿lIdIng contents Motor vehicles Total Cost or valuation At l January ?0?4 Additbons Dlsposals 217,935 241,524 19,264 5,736 237,199 259,260 12,000 At 31 De1 each Ivnd Is as follows.. Y¢uth Investrment Fund Funds are held for the purpose ol rehiJil