2022-03-31-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Mont Year Day Month Year h 1st 2021 31st MARCH 2022 From APRIL To

Reference and administration details

Charity name Chesterfield & District Scout Council Other names charity is known by Chesterfield Scouts Registered Charity Number 520651 Charity's principal address 6 Bowland Drive Walton CHESTERFIELD Derbyshire Postcode S42 7LZ

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Names of the charity trustees who manage the charity
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Ben Widdowson Ex Officio
1 (District
Commissioner)
Carole Grew Ex Officio
2
(District Chairman)
Tracey Chance Ex Officio
3
(District Secretary)
Matthew Howe Ex Officio
4
(District Treasurer)
Denise Booth Ex Officio
5
(DDC – People)
Michael Wilkinson Ex Officio
6
(DDC – Programme)
Emily Fox Ex Officio
7
(DYC)
Ashley Lawrence Ex Officio
8
(DESC)
Mark Edwards Ex Officio
9
(DSNC)
10 Steve Inskip Elected member District Scout Council
11 Keith Greatorex Elected member District Scout Council
12 Rebecca Hudson Elected members District Scout Council
13 Allan Stockton Nominated member DC nomination
14 Helen Crampton Nominated member DC nomination
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15 Brian Commons Nominated member DC nomination
Glyn Jones Co-opted member Until Dec 2021 District Executive Committee
16
(Campsite)
Chris Lugg Co-opted member District Executive Committee
17
(Scout shop)
Names of the trustees for the charity, if any, (for example, any custodian
trustees)
Name Dates acted if not for whole year
Not Applicable Not Applicable
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Names and addresses of advisers (Optional information)

Type of advisor Name Address _*Not Applicable Not Not Applicable Applicable_ *Name of chief executive or names of senior staff members (Optional information)

Structure, governance and management

Description of the charity’s trusts

Type of governing document[The District’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 of The Scout Association.

The District is a trust established under its rules which are How the charity is common to all Scouts constituted

Trustee selection methods[The Trustees are appointed in accordance with the Policy,] Organisation and Rules of The Scout Association

Additional governance issues (Optional information)

The District is managed by the District Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Committee consists of 3 independent representatives, Chair,

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Treasurer and Secretary together with the District Commissioner and other elected, nominated and co-opted members and meet at least once a term.

This District Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointment and is responsible for:

*The maintenance of District property;

Assisting in the recruitment of leaders and other adult support; Appointing any sub committees that may be required; Appointing District Administrators and Advisors other than those who are elected. The raising of funds and the administration of District finance;

The insurance of persons, property and equipment; District public occasions;

Risk and Internal Control

The District Executive Committee has identified the major risks which they believe the District is exposed to, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Reduction or loss of members . The District provides support and oversight for the District youth programme. If there was a reduction in membership in a particular Group or the Unit as whole then there would have to be a contraction, consolidation or closure of a Group or Unit. In the worst case scenario the complete closure of the District.

Damage to the building, property and equipment . The District Built assets consist of camping grounds and District headquarters. These are rented to Scout units and third parties. The District has sufficient buildings and contents insurance in place to mitigate against permanent loss or accidental damage. All engineering assets held by the District are subject to periodic statutory compliance checks as prescribed by legislation.

Injury to leaders, helpers, supporters and members . The District through membership fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities and comprehensive training and permit system operated for volunteers.

Reduced income from fund raising. The District is primarily reliant upon income from subscriptions and fundraising. The district does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the District on an ongoing basis, either temporarily or permanently.

Reduction or loss of leaders . The District is totally reliant upon volunteers to run and administer the activities of the District. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the group as a whole then there would have to be a contraction, consolidation or closure of a Group or Unit. In the worst case scenario the

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complete closure of the District.

Loss of data . The district operates strict codes of practice relating to data and this is supported by comprehensive volunteer training.

Objectives and activities

Summary of the objects of the charity set out in its governing document

The objectives of the District are as a unit of The Scout Association.

• Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. As Scouts we are guided by these values:

Summary of the main activities in relation to these objects

• 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 cooperate with others and make friends.

Additional details of objectives and activities (Optional information)

Achievements and performance

District Commissioners review of 2021/22 Summary of the main achievements of the This year has been one of rebuilding and reconciliation following charity during the year the pandemic. The District has been supporting Groups re-opening following a number of months of lock down and I am pleased to report that membership numbers have generally recovered to reflect those to pre-pandemic. Due to the limited size of the District team, focused support as been given to those Group most in need, with a laisse faire approach adopted for the remaining Groups however the District Team has visited the majority of Groups and Units this year to provide support. One further Squirrel Drey has now been established at 3[rd] Brampton (St Thomas’) and an application for a new Drey has been approved to commence at 1[st] North Wingfield. The work of the Development Sub Committee have progressed significantly during the course of the year, culminating in the decision to sell the District Headquarters. I appreciate this has been a difficult decision, not least because of the loss of the

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Achievements and performance

cherished Scout Shop, but I most earnestly believe this to the right decision, not only to enable us to realise our ambition of an activity base at the District Campsite, but to future proof District resources into the future for the benefit of our youth membership. The youth-shaped St George’s Day Celebration in Queens Park was a huge success and was a tonic to bring the district together after the pandemic. My thanks go to Ash and Emily for organising the event. A similar event is planned for 2023 and talks are in place with Dronfield District to include them and make the event bigger and better. June 2023 marks the end of my term of office as District Commissioner and changes in my personal and professional life mean that I am not minded at this time to carry on and I will be discussing this with the County Commissioner in the coming months. It’s been an honour to lead the District but the role hasn’t been without its challenges. I am eternally grateful to Denise and Michael for all the support the give me and the wise wisdom of our chair Carole.

My focus for the next 12 months will be reviewing the programme team, where have a number of vacancies for programme support. The Association recognise that changes to the programme support structure are needed due to lack of volunteers nationally and I will work with the County and Regional Services team to embed these in Chesterfield. I would like to take this opportunity to thank each and every one of our volunteers. Without their support and dedication over the last 12 months we wouldn’t be a such as strong state now.

Yours in Scouting

Ben Widdowson District Commissioner

Financial review

Reserves Policy

Brief statement of the The District policy on reserves is to hold sufficient resources to charity’s policy on continue the charitable activities of the group should income reserves and fundraising activities fall short. The District Executive Committee considers that the District should hold a sum equivalent to 12 months running costs, circa £54k.

The District held reserves of approximately £30K against this at year-end. This is above the level required for operating expenses. These funds are designated in the District accounts to progress the work of the District Development Sub-Committee whose remit it is to review the assets of the District and use them for maximum benefit to the Districts members. The Development Action Plan suggests that substantial capital investment is required in the District Campsite to maintain it being fit for purpose into the future and allow future expansion of the site to extend opportunities further.

The District Executive also considers that a healthy reserve is required to mitigate risks of operating a large campsite and district headquarters where unexpected urgent capital spends is required to overcome breakdowns, or when write down of stocks

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in the District Scout Shop are required.

A healthy reserve would also mitigate risks from contingencies that may arise over the course of the year.

Compliance with the Reserves Policy will be formally undertaken annually with the preparation of the Charities annual report.

Details of any funds materially in deficit

*Not Applicable***

Further financial review details (Optional information)

Investment Policy

The District Income and Expenditure is modest and as a consequence does not have sufficient funds to invest in longer term investments such as stocks and shares. The District has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies or The Scout Association's Short Term Investment Service.

The District Executive regularly monitors the levels of bank balances and the interest rates received to ensure the group 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 District Executive considers the cash flow requirements.

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Carole Grew Position (eg secretary, Chair chair, etc) Date 22nd September 20221

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REGISTERED CHARITY NUMBF.R.. 520651 rt of the Trustees and Unaudited Financial Statements they ar for The Chesterfleld & Dlstrict Scout Council CJ Woodhead & Co 158 Hemper Lan¢ Greenhill ShetTield South Yorkshire S8 7FE

The Chesterfiel Distriet Council Contents ofthe Financi#l StatvJNents orthey nded 31 March 2022 Page Report of the Trustees Independent Examiner's Report Statement of Financial Aetivilie5 Balance Sheet Notes to the FIna￿cl91 Statements 8 to 12 Detailed Stgtement of Fin4Dcial Activities 13 to 14

The Chesterfield & District Scout Counril rt of the Trllstees for the Year Ended 31 March 2022 The trnstees present their report Wilh the financial statemcnts of the charity for the year ended 3 1 March 2022. The trustees have adopted the provision5 of A¢Lounting and Reporting by Chariti¢s- Siatcment of Recotnjnaided PrdCii¢¢ appli¢able to charili¢s preparin(> their accounts in aLcordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019). OWECTIVES AND AcfiviTIES Objectives alld al￿5 The objectiv¢s of ihe Distri¢t are as a unit of The Scout Ass(￿latiOn. Scouting exists to activ¢ly engage and support yo￿ngp¢op1e in their p¢rsortal developmenL ernpoweringth¢m to make a positive contribution to socicty. As Scouts we ar¢ guided by the5¢ values.. ' It]tegrity- We aci with integrity. we are honesL trustworthy and loyal. ResPCCt- We have s¢lf-respect and respect for others. ' Care- We support others and take car¢ ofihe world in whiLh w¢ live. Belief - We explore our faiths, beliefs and attl￿des. ' Co-operation - We make a positive difference,. we co-operate with others and make fiiends. ACHIEVF.MENT AIYD PERFORMANCE Charitable activities District ComtRissianers review of 2021122 This year has been ont of rebuilding and reconciliation following the pandemic. The District has betn supporting Groups re-opening following a numbcr of months of lock down and l am pleased io report that membership numbers bave generally recovered to reflect those to pre-pandemic. Due to the limi￿d size of the District team, focused support as been given to those Group Tnosl in need, with a laisse faire approach Adopted for the remainin8 Groups however the District Team has vi5itcd ihe majority of Groups and Uiiits ihis year lo provide support. On¢ further Squirrel Drey has now been established at 3rd Brampton (St Thomas) at]d an application for a new Drey has been approved to commence at 1st North Wingfield. The work of the Development Sub Committee have progressed signifi¢antlydurtngihe course of the y¢ar, culminating in the decision to sell Ihe District Headquarters. l appreciate this E¢en a difficult decision, not least because of the loss of the cherished Scout Shop, but I most eamestly bclievc this to the right dccision, not only to ¢nable us ts) r¢ali5¢ our ambition of an activity base at ihe District Campsite, iwt to future proof District resource5 into the future for the benefit of our youth membership. 'rhe youih-thaped Si George's Day Celebration in Qu¢en5 Park was a huge success and was a toni¢ to bring the dislrict togeiher after the pandemi¢. My thank5 go to Ash and Cmily for organisin¥ the ¢vent. A similar event is plannod for 2023 and tslks are in place with Dronfield Distri¢t to include ihem and make the event bigger and better. June 2023 marks the end of my term of office as Disrrict Commissionerand changjes in rny personal and professiomal lif¢ mean that l am not minded Lit this lime to ¢arry on and I will be discussing this with the Couniy CoTnmissioner in the corning months. It's been dn honour to l¢ad the District bui the role hasn't been without lis challenges. l am etemally graieful to Delli5e and Micha¢l for all the support the give me and the wise wisdorn of our Chair Carole. My focus for the nexi 12 Thonths will be reviewing the programme learn, where have a number of vacancie5 for programm¢ 5UPPOrt. The AsstKiation recoJ(T ise thai Changcs to the programme supp(Trrt stTUCture are needed due to lack of Yolunteets nationally and I will work with the County and Regional Setvir¢s team io emb¢d these in Chcsterfield. I would like to take thi5 oppominity lo thank each and every one of our volunteers. Without their support and dedi¢ation over the last 12 Tnonths we wouldn t be a such as strong state now. Yours in Scouting Ben WIddow￿on District Commissioner Page I

The Chesterfield & Dsstrict Scout uneil Re ort of the Trusttts ror the Ytar Ended 31 March 2022 FINANCIAL REVIEW InvestmeDI policy #Dd objectives The District Inc(Trme and Expenditure is m(Klest and as a conseqLien¢e does not have suffi¢ient funds io ?nvcst in longer term investments such as Siocks and Sha￿5. The District ha5 therefore adopted a low risk %irategy ta the investment of its fund5. All fund5 are held in cash using onty mainstream banks or building soci¢ti¢s or The Scout Association's Short Ter￿ Inwestm¢nt Ser¥iLe. 'rhe District ExKutive regularly monitors the levels ofbank balances and the inieRst rates reeeived to ensure the group obtains maximum value and income from its banking arrang¢tnenis. Oc¢asionally this may involve using an account that requires a pcriod of noti¢e befotr fihnds may be withdrawn. before doing so the District Executive considet3 the c&8h flow ￿quirementS. Reseryes poliey Thc District policy on reserves 15 to hold sufficient resources to continue the charitable actiViti¢s of the group should income and fundraising activitie5 fall short. The Districi F.xe¢utive Committee considers thai the District should hold a sum equivalent lo 12 months runnin¥ ¢osts, circa £54k. The District held reserves of approximately £30K a(Tainst this at year£nd. This is abov¢ the level required for operating expenses. -I'hese funds are designa￿d in the Districr accounts to progress the work of the Districi Development Sub-committee whose remit it is to review the assets of the Dtstrict and use them for maximum benefit to the Districts members. The Development Action Plan su￿([ ests thai substantial Capital investment is required in the District Campsite to maintain it being fit for purpose into the future and allow ￿￿re expansion of tht site to exiend opportunili¢s further. 'rhe District Executive also CLinsiders that a healthy reserve is required io tnitigate risks of operating a laroe campsite and district headquarters where Unexpect￿ urgent capital spends is required to overcome breakdowns, or when write down of stocks in the Distriet Scout Shop are required. A healthy Rserve would a150 mitigatc risk% from conlingencies that arise over the cours¢ of ihe year. Compliance with the Reserves Policy will be fom)ally undertaken annually with ihe pr¢par￿lon of the Charities annual report. STRUCTURE, COVERNANCE AND MANAGEMEIYT Governing document The charity is ¢ontrollcd by its governing document. a deed of tru51 and constitutes an unincorporated charity. These acc()unts have bcen drawn up in accordance with the Sc(Trut Association's New Poli¢y- Organisation & Rule5 for f￿ancial returns and Charity Commissioners rulitigs from April I st 1996. The District is a trust esiabltshed under its rules whicb are common to all Districts. Trustees are appointcd in a￿ordanCe with the Policy. Orgdtaisation & Rules of The Scout Association. The a¢¢ounts have been drawn up on the receipts and payrnents basi5 which is ¢onsisient with the previous year. Charity eoThgtitutioD District Rcgistrdtion Number with The Scout A5wciation 11306 Recruilment appointment of ne￿ trustees The TNstees are appointed in ac¢ordattce with the Policy. Organisation and Rule% of The Scout Associatron Pag¢ 2

The Chesterfield & District Scout Couneil Re urt of the Trustee5 for the Ye8r Ende(131 March 2022 STRvcfvRE, GOVEIUIANCE AND MANAGEMENT The l)Istricl is managed by the DistriLt Ex¢¢utive Committ¢¢, the m¢mbers of whi¢h are th¢ 'Charity Trustc¢s' of the Scoui District which is an edu¢ational charity. As charity nustees they are responsible for complying with legislation applicabl¢ ¢0 charitie5. This includes the registration, keeping proper accounts and making returns io the Charity Cotnmission as appropriat¢. The Committee consists of 3 independent repr¢sentativ¢s, Chair, Treasurer and Sc¢retary together with the Distri¢t Commissioner and other elected, noMina￿d and c￿opted members at]d meet at least once a terrn. Thi5 District Executive Committee exists to support the District Comlnissioner in meeting th¢ reswnsibilities of the appointment and is responsible for.. The maintenance of District property. Assisting in the recruitment of leaders and other adult support,. Appointing any sllb ¢OTnmittees that may be required- Appointing District Adminisir#tQTS and Advisors other than thos¢ who aro elected. Th¢ raising of ￿ndS and the admiTristration oFDi5tri¢t finance- The insurance of persons, property and equipm¢nr,' Disthet public occasions- Rlsk nd Internal Control The District F.xecutive Committee has identified th¢ major risks which they believe the District is exposed to. these have been review¢d and systems hav¢ been established to mitigate against ihem. The main attas of ¢oncern that have been identified are.. Reduction or loss of members. The District provides support and oversight for the District youth prograTnme. If there was a reduction in meTnbership in a particular Group (Trr the Unit whole thcn there would have tts be a contraction. consolidation or closure of a Group or Ullit. In the worst case scenario the cornplcte closure of the District. Damagt to the buildingy property and equipment. The District Built a55ets consist of camping grounds and District headquarters. These are rented to Scuut uniES and third parties. The I)istrici has sufficient buildings and contents insurance in place to rnitigate against permanent loss or accidental damage. All engineering assets held by the Di%trict are subject to peri(yJi¢ statutory compliance clreks as prescribed by legislation. Injury to leaders helper5. SUPPOrters and member& The District through mernber5hip fres contributes to the Scout Associations national acLident insuran¢¢ policy. Risk Assessments are undertaken befort all activities and comprehensive training and perniit syst¢tn operatedfor volunteers. Rtduced income Irom fund rnising. The District is primarily reliant upon incorne from subs¢riPtiong and fvndraising. The district does hold a res¢rve to ensllre the coniinuity of activities should there be a major reductton in income. The Committe¢ could raise ih¢ value of subscriptions io in¢rease the income to the District on an ongoing b&%is, either temporarily or permanently. Reduction or 1055 of leaders. The District is totally reliant upon volunteer5 to run and adtninister the activiiies of the District. If th¢re was a redllction in the of leaders to an unacceptable level in a particular section or the group a5 a whole ihen Èhere would have to be a ¢ontraction, consolidation or closure of a Group or Unli. In the worst scenario the Cvmplete closuTr of the Distr2Ct. Loss of data. The distri￿ operates Srrict codes of practice relatin<J volunieer training. to data and this is supported by comprehensive REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 520651 Page 3

The Chesterfield & District Seout Coullcil Re ort of ¢he Trustees for the Year Ended 31 March 2022 Principal address 15 Holymoor Road I lolymoorside Chestcrfield r)erbvshiire S42 7EB Trllstees M R Howe Treasurer S In5kip'l.ruS￿e {Ele¢ied) (appointed 16.9.21) Mrs H C Crampton Nominated Trust¢c (apwinted 16.9.21) B Widdowwn District CLimmissioner K Grea￿reX Trustee (Elected) B H Commons Trustce (Nominated) (appointed 16.9.21) A Stockton NoTninated Trusiee (appointed 16.9.21) Mrs C Lugg Trusiee (Co-Opt¢d) (appointed 16.9.211 Mrs C Grew District Chairman (appointed 16.9.21) Mrs D Booth DDC- People (appointed 1.4.21) Mrs T Chance District Secretary (appointed 16.9.21) G Joncs Co-opted m¢mber {appointcd 16.9.21 } M Wilkin50n DDC - Programme {appointed 1.4.21) MTS E Fox DYC {appointed 1.4.21) A l.awrenct DESC (appointed 1.4.21) M Edwards DSNC (appointed 1.4.21) Mrs R Hud50n Trustee (Elecied) (appointed 16.9.21) Independent F.xaminer C J Wi)odhead HA (I lon) FCA ICAEW CJ Woodhead & Co 158 H¢rnper Lane Greenhill Sheff￿eld South Yorkshire S8 7FF. Approved by order of the board of trustees on ...... and signcd on it% tr¢half by: owe- Trustee Page 4

Inde ndent Exarniner's Re rt to tbe Trustees of The Chesterfield & District Scout Couneil Jndepcndtnt examiner's report to the trustees ol The Cbesterfi¢ld & Distriet Sevut Council J report to ihe tharity trustees on my exalnination of the accounts ol The Che&terfi¢ld & District Scout Council (the Trust) for lh¢ year ended 31 March 2022. Responsibilities ¥Jnd basis of r¢port A8 the choriry Irnstees of the Trust you are responsible fur the preparation of the accounts in accordance with thc requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the Trust's ac¢ounts carried out under section 145 of the A¢t and in carying out my examination I have followed all applicable Directions given by the Charity Commission under section 14515)(b) of the Act. Independent examiner's st#l¢ment I have ¢omplettd my examination. I c(Trnfwm that no material matters have COTn¢ to my allention in connedion with the examinallon giving me cause to believe that in any material respeci.. accounLingF records were not kept in respect of the TNst &% required by section 130 of th¢ Act. or the accounts do not accord with those records.. or the a¢counts do not comply with ihe applicable requirement5 concerning the forni and ¢ontent of accounts set out in th¢ Charities {Account5 and Reports) Regulaiions 2008 other than any requirement that the alwunts give a tru¢ and fair view which is not a matter ¢onsidered as part of an independent examination. I have no concerns and have come across no (Jther matters in connection wilh the examination to whith attention should be drawn in this report iEL ordcr to enable a proper understanding of the accounts to b¢ reached. C J Woodhead BA (Hon) FCA ICAEW CJ Wo(xlhead & Co 158 Hernper Lane Greenhill Sheffield South Yorkshire S8 7FE . 215k Ochbu Pagc 5

The Chesterfield & District Scout Council Statement of Financial Activities ear 31.3.22 Unre5tTlCt¢d fund 31.i.21 Total fullds Notes INCOME AND ENDOWMENTS FROM Dvnalions and legacies 3200 425 Charitable activities Beavers &518 18,669 6.1 42,188 Grants Other trdding activiiies Investment incom¢ 27,592 1.221 53 Totsl 57,983 49,987 EXPENDITURE ON Raising funds 17,974 14.673 Charitable a¢tivities Fellowship Beavers 1,959 8,827 4,46 5,193 2.408 4.706 475 Prcmises A￿l¥[tieS Total 38,422 22,262 NET INCOME 27.725 RECONCILIATION OF FUNDS Total funds brougltt forward 497.129 469,404 TOTAL FUNDS CARRIED FORWARD 516,690 497.129 The notes fom part of ihe5e financial stat¢ments Page 6

The Chesterfield & District Sco￿t Council Balance Sheet 31 Mar h 2022 31.3.22 UDrestrlettd t'und 31.3.21 Toial funds Notes FIXED ASSETS l angible assets 374J72 374.372 CURRENT ASSETS Stocks Debts)rs Cash at bank and in hand 5,222 1,710 135,861 8,048 1,706 114,203 142,793 123,957 CREDITORS Amounts Fdlling due within one year {475) 11,200) NET CURRENT ASSETS 142J18 122,757 TOTAL ASSETS LESS CURRENT LIABILITIES 516,690 497,129 NET ASSETS 516,690 497,129 FUNDS lJnrestricted funds 10 516,690 497,129 TOTAL FUNDS 516,690 497.129 The fi ancia statements were approved by the Board of Trustees and authorised lor issue . and were signed on its behalf by: on Ilowe-T The notes lorm part ofthese financial statem¢i)ts Page 7

The Cbesterfield & Distri¢t Scout Counc Notes to the Finneig1 Statemtnts for the Year Endcd 31 M8r¢h 2022 ACCOUNTIIYG POLICIES B8$iy of prpArtttg the finaocsal 5tatem¢nts The fjnancial stalem¢nts ol- the charity. which is a public benetil entity under FRS 102, have b¢en prepared in accordance with the Charities SORP {FRS 10?) 'AccouniiTbg and Reporting by Charities.. Siatement of RecommendEd Practice applicable lo charities preparing their a¢¢ount5 in accordance with the F£nancial Reporting Stsndard applicable in the UK and Republic of Ircland (FRS 102) (etTe¢tive l January 2019),, Ftnancial Rep(Trrting St2ndard 102 'The Financial Reporting Standard applicable in ihe UK and Republic of Ire14uJd' and the Charities Act 2011. Thc financial statements have been pr¢pared under the hisiori¢al cost conveniion. Ineome All in¢ome i% re¢ognised in the Statement of Finan¢ial Activities once iht eharity has entitlement to th¢ funds., it is probable that the income will be received and the amount can be measured reliably. F.xpenditure Liabilities are reeognised as expenditure a5 soon as ihere is a legal or constwctive obligation committing th¢ charity io that expenditure, it is probable that a transfer of economic benefits will be required it) settlemenl and the amount of the obligation can be Jneasured reliably. F.xpenditure is accounted for on an a¢¢ruals bagis and has been classified under headings that a￿rega￿ all eost related to the category. Where costs cannot be directly attributed to particular headings they have been alloc￿ed to activities on a basis consistent with the use of resources. T8ngÉble fixed assets No provision for depre¢iation has b¢en made as the colt of Capital pU￿haSe$ have always b¢¢n written off in the year of purchase. Stocks 8iock5 are valued ai th¢ lower of cost and net realisable value, after making due allowance for obsolete and slow rnoving it¢ms. Taxation Thc charhty is exernpi from on its charitable activities. Fund aeeounting Unresiricted funds can be used in a¢cordanee wtth the charirable gbjectives at thc discretion of the trustees. Resirict¢d funds can onty be us¢d for particular restricted purposes within ihe objccts of the charity- Restrictions arise when specified by the donor or when ￿lld5 are raised for particular re5th¢ted PUTposes. Further explanation of the nature and purpose ofeach fi￿d is includ¢d in the notes to the flnancial statements. OTHER TRADING ACTIVITIE5 31J.22 District Shop Spitewinler Camp Fees 18250 9J42 517 704 27J92 1221 Pagt 8 ontinued...

Tbe Chesterfield & Distr5ei Scout Council Notes to the Financi#l StatemeNts- continued ror the Year Ended 31 March 2022 INVESTMENT INCOME 31.3.22 31.3.21 Bank interest Building wciety interest 45 53 TRUStEES' REMUNERATION AND BENEFITS There were no tr￿sleeS. remuneration or otheT benefits for The year ended 31 March 2022 nor for the year ended 31 March2021. Trustee5' expeDS 'There werc no trusttts, expenys paid for the year ended 31 March 202? nor for the year ended 31 March 2021. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr¢sthcted fi￿d INCOME AND ENDOWMENTS FROM Donations and legacies 425 Charitable 4¢tiviti¢s Beavers Grants 6,100 42,188 Other trdding activities Investment income 1,221 53 Total 49,987 EXPENDITURE ON Raising fimds 14.673 Charitsbl¢ activities Beavers Premises Activiues 2,408 4,706 475 Total 22262 NET JNCOME 27,725 RECONCILIATION OF FUNDS Totsl funds brought forward 469,404 Page 9 contsnued...

The Chesterfield & District SCo￿t Coune'l Notes to ¢he FinaNcial Statements- eontinued for the Year Ended 31 March 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unresthct¢d fU￿d TOTAL FUNDS CARRIED FORWARD 497.129 TANGIBLE FIXED ASSETS Lmprovements Freehold property %piiewinter property Totals COST At l April 2021 and 31 March 2022 115.000 200,01)0 59J72 374,372 NET BOOK VALUE At 31 March 2022 115,OIM) 21)0.1100 59,372 374J72 Ai 31 March 2021 115,000 200,000 59,372 374,372 STOCKS 31.3.22 31.3.21 Stocks 5222 8,048 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.22 31.3.21 Other debtors 1,710 1,706 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.22 31.3.21 Other ctEditor5 47S 1,200 io. MOVEMENT IN FUNDS Net movcment in funds At 3113122 At 114121 UnTe5tricted fund$ Gcneral tund 497.129 19,561 51Q690 TOTAL FUNDS 497,129 19,S61 516,690 Page lu Continued...

The Chesterfield & District Seoul Notes to the Financial Statements- coTrtinued for the Year Ended 31 March 2022 io. MOVEMENT IN FUNDS- eontinued Nct movement in funds. included in the above are as follows.. Incomins resources Resources expended Movement in funds Unrestricted funds General fvnd 57,983 (38,422) 1956] TOTAL FUNDS 57,983 (3&422) 19.561 ComparA¢ives for movement in funds Net moTrement in fund5 At 3113lll Ai 114120 UMrestricted funds G¢neral tund 469,404 27,725 497,129 TOTAL FUNDS 469,404 27,725 497,129 Compardiive net movement tn funds, included ID th¢ above are as follows.. Incomtng r¢sources Resources expended Moyernent in funds Unrt5trieted funds Gen¢ral Lund 49,987 (22,262) 27,725 TOTAL FUNDS 49.987 122,262) 27,725 A current year 12 months and prior year 12 months ¢oJnbined position 15 as follows: Net movemeni in funds At 3 lli122 Ai 114120 Unrestricted funds Generdl fund 469,41M 47,286 516,690 TOTAL FUNDS 469,404 47,286 516,690 Pagell continued...

The Chesterfield & District Scout Council Notes t the Financial StatemeTrts- Continued for ear ed31 202 io. MOVEMENT IN FUNDS- Continued A oU￿ellt year 12 months and prior year 12 months combined nel movement irt funds. included in the abov¢ are as follows.. Incoming resources Resources expended mOve￿ent in funds. Unrestricted funds General fund 107,970 (60,684) 47,286 TOTAL FUNDS 107,970 {60,684) 47,286 ii. RELATED PARTY DISCLOSURES There We￿ no relaTrd party transactions for thc year ended 31 Mawh 2022. Page 12

The Chesterfi d&D CouDciI tseo Dttailed Statement of Financial Activities for the Year Ended 31 March 2022 31.3.22 31.3.2l IIYCOME AND ENDOWMENTS Don&tions aRd legaeie5 DonaiioTts 3,200 425 Other trading aetivities District Shop Spitewinter Camp Fees 18.250 9,342 517 704 27,592 1,221 IDvestmeD¢ ineome Batjk inter¢st Building society iMter¢st 45 53 Charitable aetivtties Beavers/CubslScoutslExplorers Grants 8￿20 18,667 6.1(K) 42,188 27,187 48.288 Totsl ineomiDg resour¢es 57.9&1 49.987 F.XPENDITURE Raising doMations Icgaeies Spitewinter Camp District Shop 4.451 13,523 11,009 2.4&4 17,974 13,473 Charitable #ctivities Rates and water Insurdnce Light and h¢at Rcpairs and Renewals Jamboree 2023 Scout active supwrt units BeaVer￿CU￿51sCouts/Exp10rers Admin and sundry ¢xpenses 592 1.959 2,131 1.746 3,200 91 8,827 2,231 271 1,895 2,i64 176 2,408 475 20.777 7,589 Support costs GoverNancc Costs Ac¢ouniancy and l¢gal fees (329) 1,200 This page does nut lorni pan of th¢ statutory finan¢ial statements Page 13

The Chesterfield & Distrlet Scout Coullcil Detailed Sialement of Flnancial Activities f(br 31 M rch 202 31.3.22 31.321 Total resources expended 3&422 22.262 Net income 19,561 27,725 This page does not forni part of th¢ statutory [￿ancial ststemeDIs Page 14