Scouts Nottinghamshire Nottinghamshire County Scout Council Report and Financial Statements st Year ended 31 December 2022
NOTllNGHAMSHIRE COUN SCOUT COUNCIL ADMINISTrATION REGISTERED CHARrrY NUMBER 522441 GOVERNING DOCUMENT PoLicy Organisation and RuLes of the Scout Association HEADQUARTERS The Noth"nghamshire County Scout Council Untt l Trinity House Robey Close Linby Nottinghamshire NG15 8AA Telephone Number. 0115 952 3617 office@oottLs. rg. COUNTY REGISTRATION NUMBER WITH THE SCOUT ASSOCIATION 147 THE SCOUT ASSOCIATION Gilwell Park Chingford LONDON E4 7QW INDEPENDENT EXAMINER A.R.R Price FCA of A.R.R Price Limited 17 Newstead Grove NOThINGHAM NGI 4GZ BANKERS Co-operative Bank Business Direct PO 8ox 250 WN8 6WT SOLICITORS Browne Jacobson Solicitors 44 Castlegate NOftlNGHAM NGI 7BJ CUSTODIANS The Scout Association Trust Corporation Limited GilweLL Park Chingford London E4 7QW
NOTnNGHAMSHIRE COUNfi SCOUT COUNCIL The Nottinghamshire County Scout Council (the Sccut Council) is the electoral body which supports and encourage5 the development of Scouting in the County. It is the body to which the County Trustee5 are accountsble. Ice Presidents John J Asplin Esq., Philip Currier Esq- Stuart Howells Esq., George Purty CBE., Derek R. Ringer Esq; Matthew Rooney Esq. Mrs Kathryn WIlLs COUNTf TRUSTEE BOARD The members of the County Trustee Board are the Charity Trustees of the Scout Council. During the year, the members were as folLows: TRUSTEES: Ex-officio Name Sub Committee Membership{s) Board Attendance County Chair Stuart Howells All County Commissioner Steven Tupper AIL County Youth Commissioner Jack KelLas Finance & GeneraL Purposes County Secretary Jayne Burton-Naylor Appointments Advisory County Finance Manager John Asplin Finance. General Purposes loo% 80% loo% 80% loo% TRUSTEE&. Elerted Jack Beresford Robert Erridge Jordan Phillips Christine Sheard Finance. GeneraL Purposes Finance. GeneraL Purposes Finance. General Purposes Appointments Advisory 40% 60% 80% loo TRUSTEES: Nominated Stefan Fox Ed Hewes PauL Neal Appointments Advisory 60% General Purposes 80% General Purposes, Appointments Advisory 60% TRUSTEES:co-owfED Giovanna KeLsey -DiCabria Jacob Piechota loo% 6696 Appointrnents Advisory
NOThINGHAMSHIRE COUNTh SCOLrr COUNCIL REPORT OFTHE COUNTYTRUSTEE BOARD FOR THE YEAR ENDED i15t DECEMBER 2022 The County Trustee Board presents its report together wth Financial Statements for the year ending 31st December 2022. This document should be read in conjunction with the "PoLicy. Organisation & Rules" of the Scout Association IPO&RI. STRUCTURE, GOVERNANCE AND MANAGEMENT The Scout As50ciatson exists by authority of Royal Charters. which give authority to the Bye Laws of the Association. which are approved by His Majesty's Privy CounciL The Bye Laws. in turn, authorise the making of rules for the regulation of the Association's affairs. as detailed in -Policy, Organisation and Rules-. Nottinghamshire County Scout Council is a Trust estsbLished within the strurture of The Scout Association to provide Leadership. advice, and support for Scout Districts and through them. for Scout Groups within Nottinghamshire. Trustees are appointed in accordance with -PoLicy. Organisation & Rules." The Nottinghamshire Scout County is led by a County Commissioner and supported by the County Trustee Board. They are accountable to the County Scout CounciL for the satisfactory running of the County. The County Commissioner is assisted and supported by the County Team comprising of the Deputy County Commissioners, County Youth Commissioner. District Commissioners. County Scout Network Commissioner. County Training Manager. all Assistant County Commissioners, County Administrators and Advisors and the County Scout Active Support Units. The County Commissioner is appointed nationally and they nominate the Chair of the County Trustee Board. The County Chair, Treasurer and Secretary are appointed at the Annual General Meeting. All Trustees are electedlnominated for three-year periods with the exception of co-opted trustees who are appointed until the next AGM. The Trustee Eoard confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charitie's aims and objectives. OBJEcfivES AND AcfiviTIES The Scout CounciL 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: Integrity - We act with integrty. 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 posits've difference: we co-operate wrth others and make friends. Scouting takes place when young people, in parthership 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 bv doing. share in spiritual refLection. take responsibility and make choices. undertake new and challenging activities and make and live by their Promise.
NOINGHAMSH1RE COUNTh SCOUT COUNCIL REPORT OF THE COUNryTRUSTEE BOARD FOR THE YEAR ENDED 31At DECEMBER 2022 KEY POLICIES The order of the poliues in this section infers no order of importance nor priority- they are aLI equaL Full detsils of each policy are contained within PO&R. The Religious Policy The Scout Movemi nt IDcludes Members of many different faiths and religions as well as those with no formal religion. The Equal Opportunities Policy The Scout Associai io. I Is part of a worldwide educational youth movement. The valuès. which underpin and inspire its work ari ei'ihodied in the Scout Promise and Law and in the Purpose of the Association. Within this framework, thi )sociation is committed to equality of opportunity for èll members. Safeguarding Policv It is the Policy of tF.e ICOUts to safeguard the welfare of all children. young people and adults at risk by protecting them fr(,m neglect and from physicaL sexual and emotional harm The Scouts understand that individuals thrive li. s Ifi., surroundings so we are commrtted to ensuring that the Scouts is safe and enjoyable for cveryone involK eci and that safeguarding practice reflects statutory resp()nsibilities, government guidancc and complies with [)( >t prartice and The Charity Commission requirements. The Safety Policy The Scoirts sets obr t. ) deliver everyday adventure and develop skills for lrfe In a growing movement of adult volunteers and yoi n<.. people aged 4-25. in the UK and internationally. The Scouts recogn . Ihat life is not risk-free, and in its turn, Scouting is nol risk-free. As Scouts, we believe that our membcrs )e'Trcfit most from our artivities when we manage these risk5 to wellbeing to be as low as is rea50nably pract.c.,ble. Identifying and proportionately managing risk is a skill for life that we wish to kindle, develop, an.1 I nhance in all our members. The Vetting Policy It is the policy of Tlie icout Assoaation to check all adult volunteers to ensure that.. only adults appropriate for a role are perm tti d lo undertake responsibilities in Scouting. and that requiar reviews are undertaken of adult volunteer% t( e sijre their continued surtabilty. The Anti Bullying Policv "Children have thE. ri(.,ht to protertion from all forms of violence (physical or Inentall. They must be kept safe from harrn. and th( rf iust be given proper care by those looking after them. trhe United Nations Convention on the Rights of th ( hTrld. Article 191. The Scout Associa., 10. i is committed to this ethos and seeks to ensure. as far as is reasonably practicable, the prevention of all fci.nis of bullying among Members. To thss end all Scouting activtties should have in place rigorous anti-bully nc.. strategies The Privaci and Data Protection Policy The Scout Associario. I takes the protection of privacy and personal data very seriously and all adults operating within S, oi,tin9. whether at National UKHQ or within local Scout li e.. Scout Groups. Distrirt5. Counties. Areas. R,.g )ns Iscotlandl or Countriesl. must comply with data protecb.on law which includes the EU General Data P,o- urtion Regulation "GDPR."
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OFTHE COUNTYTRUSTEE BOARD FOR THE YEAR ENDED 31$1 DECEMBER 2022 ACHIEVEMENTS AND PERFORMANCE The number of young people {4-25 years) in Scouting in Nottinghamshire increased significantly or the previous year to 7,085. The number of active aduLts aLso increased to 2.635. This continues to show a strong recovery from the pandemic. 4 Queens Scout Awards and 5 Gold Duke of Edinburgh Awards were achieved. 43 adults were recognised for their service to Scouting. 65 woodbadges have been achieved and there has been a significant increase in the number of adults having compLeted their mandatory training. There are 3 Scout Active Support Units who support the work undertaken. These being Nottinghamshire Emergency Scout Support Unit INESST). Notts Scouts Adventure and the Bog Squad. The Charity Shop in Sherwood continues to provide valuable income, which supports our leaders by enabling the County to provide free adult training. In October the County Oak Awards were held at The Sir John Godber Centre and Groupsrreams and individuals from around Nottinghamshire came together to celebrate their special achievements. In addition there was a celebratory awards dinner in November where all significant award recipients. Queen's Scout Award and Gold Duke of Edinburgh'5 award hoLders were invited. The Big Weekend Team for 2024 was chosen and the venue at Southwell Racecourse booked. The team are now in the planning stage for what promises to the best ever county camp. The event will also allow forthe use of the centre at Hoveringham ensuring a Lasting legacy for the County. We welcomed the even more Squirrel Scout sections into the County. a new provision for 4-6- year-olds. More young people from Groups that have never accessed the adventurous activity provision have now done so. There We 2,715 session places at Hoveringham for young people and 348 for aduLts. The County received the recognrtion of the Queen's Award for Voluntary SeNice, the equivalent of the MBE for voluntary organisations. A number of celebratory events have been held during the year and all eLigible adults have received a badge and certificate. The County joined in the mourning of the death of Queen ELizabeth11 and played their part both LocaLly and nationally in the funeral and commemorative arrangements.
NOTllNGHAMSHIRE COUNTY SCOLrf COUNCIL REPORT OF THE COUFtr(TRUSTEE BOARD FOR THE YEAR ENDED 31st DECEMBER 2022 ACHIEVEMENTS AND PERFORMANCE CONTINUED A new County necker was designed by it's young people and rolled out. The necker significantly improves the identty of the County. 312 young people are now enrolLed and active in the County coordinated young leader provision IpLease can you ask Ed for the number}. Reviewed the offer of the County Office to ensure that it continues to provide the best value to the County. Increased the number of District YoLrth Commissioners encouraging youth shaped Scouting and rolLed out materiaLs to enable young peopLe to be more actbve in the design of their programmes. Our ambitions and areas of focus are: Ensure the number of young people enjoying Scouting in Nottinghamshire is greater than pre- pandemic levels i)y January 2024. Continue to incre35P the number of adults being trained and reduce the number of pre-provisional and provisional aDpointments. Continue to plan and prepare for the World Scout Jamboree 2023 in South Korea, Gang Show 2023 and The Bi9 Weekend Camp in 2024 Encourage Groups to open Squirrel Dreys14 to 5 years}- learning from the existing traiLbLazers in the County Continue to thank our Leaders by ensuring the Oak Awards are stronger than ever Ensure the DevelopmentTeam are sUPPOrting events throughoutthe County such as the Riverside Fesb'val Embrace and rolloutthe national changes being applied across the organisation. Continue to imprnvp our communications offer and promotion of the County's activities externally. The Trustees wil;. undertake a full review of its Risk Register.
NOThNGHAMSHIRE COUPTrf SCOUT COUNCIL REPORT OF TrIE COUPTrf TRUSTEE BOARD FOR THE YEAR ENDED 315t DECEMBER 2022 ICONTINUED) TRusfEESHIP AND TRAINING The Trustees of the Nottinghamshire County Scwt Cour(il are appointed by members of the Council and to stsnd for periods of three year Following the AGM. new Trustees are inducted. The induction covers1he role of a Trustee. their responsibilities, an overview of ts cnty and what is expected of them over the coming year. FINANCIAL REVIEW There was a deficit for the year amounting to £196.07712021 surplus £14.9851 to give a decrease in funds to £571,79512021 £767.872) The attached accounts gNe details of the financial transactions and business transacted in the year and the financial position of the Notttnghamshire County Scout Council at the end of the year. Acknowledgement is given with grateful thanks to Nottinghamshi County CounoL for th•r corrtinued suppo RESERVES POLICY The sCJt Counois reserves comprise of funds designated for speafic purposes of £475.064. Restritted Funds of £19.140 and general reserves of £77.591 of which £77.591 is considered to be cash. to meet operational costs for the next 3 to 6 months arKI provide working capital and to secure the continuity to the Scout Councils actwlties for the future. The general reserves represent a contingency against a range of financial risks identsfied by the Finance Sub- Commtttee. These are reviewed reguLarly by the Firbance Sub- Commtttee and adjustments to reserves are recommended to the County Trustee Board. Other short-term deposits provKle addith)nal income for the Scout Council's activtties. As at 31" December 2022, the total fuThJs amounted to £571.79512021 £767.8721. These are detailed in note 25 to the Financial Statements FUNDING The County Trustee Board satisfied that the County's assets are sufficient and available to fvlfil its current obtsgation&
NOTnNGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OFTHE CoUTr¥tYTRUSf BOARD FOR THE YEAR ENDED 311t DECEMBER 2022 ICOPfflNUED) RISK ASSESSMEKr The Trustees through the various sub-committees rwtynely monitor all signfficant risks both financial and non-financial to which the Charty may be exwsed. and the County Trustee Board is aware of these risks and their obligations to minimise and rexluce them. They are satisfied that appropriate systems and insurances a in place to miti9ate those risk& When additional risks are identifd systems are put in place to mitigate such risk& srATEMENT OF TRusfEES' RESPONSI8ILrriES The Trustee5 are respJnsibie for preparirKJ the Annual Report and the Financial Ststements in accordance with appiicabie Law and Unrted Kingdom Account Stsndards Iunited Kingdom GeneralLy A(pted Accounting Practice). The law applicable to Charities in England and Wales requKes the Trustees to prepare financial statements for Èath financial year. which give a true and fair vtew of the affairs of the Charty arKI of the incoming resources and application of resources of the Charity for that period. In preparing thesè financial statement& the Trustees are required to: select suitsble accounting policies and then apply them consistently. observe methods and principles of the Charities SORP 2015 make judgements and estimates that are reasonable and prudent stste whether FRS 102 he repjrting stsndard applicable in the UK and RepUbC of Ireland- ha5 been followed. prepare the financial statements on the going concern basis unless it 15 inappropriate to presume thatthe Charity will cOntEn in business The Trustees are responsible for keeping accounting (OrdS that disdose. with reasonable accuracy. the financial p05ition of the Charrty and which enable them to ensure thatthe firkincial Statements comply with the Charities Act 2011. The Charty (Accounts aThJ Reportsl Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularrties STUA1 HOWELLS coubtrf CHAIR
INDEPENDENT EXAMINER'S REPORT TO THE CoUTry EXECUTIVE cOMMIEE OF NoINGHAmSH1RE COUNTY SCOUT COUNCIL I f4K)rt to the chaniy trustees on my examnation oftr Of chafity tsthe year eThJed 31S December 2022 which are set (xrt on pages 10 to 26. Responsibilities and basis of report requirements ofthe Charibes Acl 2011 {Ihe I report In rèspecl of Tny examirthon of thartys accoLrt carrigj out urvjw secthn 145 Of Ad and li carrying out my examination I have folkMEd all the Directicns given by the Chrty Commiwon under section 145(5)Ib) of lh8 Act. Independent examinar's statsment I have compted my xamInat)n I Conffi that no rntsl have ¢J)meto ry attenkn in wth the examinatm gmng me csuse to believe that li any rnrI resk 1. ar£ountirrfJ records were not kept in resFed ofthe d• as required by sedK)n 130 ofthe Act", ¢X 2. the accounts do not accord wlh reccfjds , c 3 the aoxounts do not o)mply with the apphcth re(VreTr[ts (mir¥j the fom arKI conterrt ofac(rnIS set out in Charknes (Accnts WYJ ReFotsI Regulations 2(Th other Ihan any requirement Ihat the accounts give a Yrue and faff is nc a matter Con$th as p•t of an ijljependent examinth'on. I have no concems and have IxTh across M other matters Ni o)nneikn the examination to 1¢h attention shoukl te drawn In ths rep1 in thert0 enat4e a (r¥JerarKh'rYJ oftts accnunts lo te reached Syned.. Name A R R Pnce FCA For aTrJ on behalfof A R R Pnce Lmite Relevant profe85iorwl qualfficab'on or bth: Irwbtute ofctwlered Accwrtsnts in & Wa188 Adctress 17 Ne&ad Gro¥E, Nclbngham NG14GZ Date 19. June 2023
NorriNGHAMSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022 2022 Total Funds 2021 Total Funds Notes Unreslncted Restricted INCOMING RESOURCES Donations and Legacies Charitable Activities Other Trading Activrties Investment Income Olher 8.385 135,540 42,451 3,521 206 20.601 910 28.986 136.450 42.451 3,521 24,607 129.131 33,882 1,141 TOTAL 190,103 21,511 211.614 188.765 RESOURCES EXPENDED Raising Funds Charitable Aclivili8S Other Exceptional Expenditure TOTAL 24,776 153,960 223,$64 24,776 159,351 223,564 25,857 147,923 10 13 5,391 402.300 5,391 407,691 173,780 NET INCOME1( DEFICIT) (212.197) 16.120 {196,077) 14.985 TRANSFER BETWEEN FUNDS 24 (880) 880 NET MOVEMENT IN FUNDS {213,077) 17,000 (196.077) 14,985 RECONCILIATION OF FUNDS Fund balances brought forWd 24 765,732 2.140 767,872 752.887 Fund balanc08 carrled fonmard 24 552,655 19,140 571,795 767.872 All activit8 relate lo continuing operations The notes on pages 13 to 26 form part of these Financial Statements
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31ST DECEMBER 2022 Note 2022 2021 FIXED ASSETS Tangible Assets 224,213 221.647 CURRENT ASSETS Stocks Debtors Cash at Bank and in Hand 774 21 113.114 572,925 2,158 18,861 562,511 686,813 583,530 CREDITORS: amounts falling due within one year 22 339,231 37,305 NET CURRENT ASSETS 347,582 546,225 NET ASSETS 571,795 767,872 Represonted by: RESTRICTED FUNDS 24 19,140 2.140 UNRESTRICTED FUNDS Designat8d funds Unrestri¢led funds 24 475,064 24 77,591 472.064 293.668 552.655 765,732 THE COUNCIL'S FUNDS 571,795 767,872 The financial stat8ments were approved by the Trustees on on thei behalf by= 14yi 202 1 and are signed J,4/4wi ) S Howells Trustee- County Chair Trustee - nty Finan Manager The notes on pages 13 to 26 forrn part of ihese financial statements.
NorriNGHAMSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2022 2022 2021 Cash flows from operating activities . Net cash provided by {used in )operating aclivitses 32,795 26,804 Cash flows from Invostlng actlvltles Interest on bank deposils Insurance procceeds Purchase of fixed assels 3.521 6,210 (32,112) 1,141 18,780) Net cash used in investing adivtties (22.381 7.639 Change in cash and cash equlvalents during the year 10,414 19,165 Cash and cash equivalents at the beginning of the year Cash and cash •qulval¢nls at the end of the year 562.511 572,925 543,346 562,511 Reconcllaltlon of n•t IncQm?l(•xndI1UrQ) to not cash flow from operating actlvltl•8 Nel incomellexpenditure) for the year Adjustments for '. Oepreciation Profit on disposal of fixed assets Interest (Increaseydecrease in stocks {In¢a$evdecrease in deblors (Decrease)Ilncrease in creditors 1196,07n 14,985 27,461 (4.125) (3.521) 1,384 194,253) 301.926 32.795 24,917 11,141) 1,449 {6,058) {7,3481 26,804 Cash at bank and in hand 572.925 562.511 The notes on pages 13 to 26 form part of these finanaal statements. 12
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 1 CONSTITUTION The charity is a putAic benefrt enlty arKI a gIStered charity in EngtarKI and Wales Chaiity number 522441 and is unirthrporated,whose purFK)se is to promote the development of young people in achieving t1r 11 phys1. social and spiritual potentials as individua15 as resKX)nsible crtizens and as members of their local National and Inlemats'onal Communities.The address of tr principal office is Unlt 1 Trinty Housè, Robey Close, Linby, Nottinghamshi, NG15 8AA. 2 STATEMENT OF COMPLIANCE These financial statements have been prepared in compliance with FRS 102. The Financial ReportirrfJ Standard applicable in the UK and th8 Republic of Iland,, the Statement of Recommended Practice ap1¢alle to charities preparirKJ t11T accounts in a¢¢ordance with the FInarla1 ReFQrting Standard applicable in th8 UK and Republic of Ireland (FRS 102> {Charf(ies SORP 2019 {FRS 102)) the Charities Act 2011. 3 ACCOUNTING POLICIES The Ba818 of Preparntlon The Financial SL3tements have tthn prepared under the historical cost convention with items recognised at cost or transaction value unless othewse staled in th8 Trlevanl notes to thèse Financial statements. The Financial Statements are presenled in sterling. Scopo of Financlal Statements The Fina181 Stalements cover th8 activilieg corrtrolled by NottlrrfJhamshire County Scout Cour11. The activities of the Scout Districts and Scout Groups are not rofl8ct8d in these financial statements as tlw are separate autonomous charikn'es which are affiliated to the Scout Association. Pr•paratlon of Accounts on a golng ¢on¢om bas1• After reviewing the forecasts and budgets the Trustees have a reasonable expectation that the Charity has adequate resources to untinue operational existen for the foreseeable future. The Charity therefore continues to adopt going con(m basis in preparing its Financial Ststements. Consolldatlon The Charity is not required to prepare consolidated accounts in orare with the Charities Act 2011 Recognition of incorn• Membershlp Subscrfptio Membership subscriptions are paid in advance for the year er)ding on 31st March. The amount recervable for th¢ year eIed 31st December 2022 is Shown irs the Statement of Financial Activities. Grants R8c8ivab Grdnts a recognised when the Charity becomes urKondrtionally entitled to incL)me. Grants received for a specific wrpose are treated as restricted funds. Grants restricted to futuTr accounb"rrfJ pericmjs are deferred and recognised in those periods. Logacies Legacies are accounted for when it is kwobable that they will be received and the amount can be reliably ascertained
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022 (CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Income from Charitable Activities This comprises income from the provision of events. celebrations and activilies supporting the obiecls of the Charity . Income received in advan of the provision of Scouting events is deferred until the criteria for income recognition is met. In respect of donated goods for sale in thè Charity shop. values are not recognised on receipt of the goods but instead the valu6 is of donated g¢Mls is recognised as income en sold. Inve8tmgnt income Interest is accounted for on an accruals basis Donated Services The Charity benefits greatly from the involvement and enthusiastic support of its Volunteers. In accordance with the Charity SORP 2019 (FRS 102) the time of general Volunteers is not recognised in the Accounts. f Exp8ndltur• Expendituré is recognised once there is a legal or constructive obligation to make a paym8nt to a third paty, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expendilure is classified under the following activity headings Ral8lng Funds This covers all expenditure incurred by the Charity to raise funds for its charitable purposes in¢luding ihe costs of all fund raising actiwts'8s and events plus 8ssociatad support Costs. Charitable Activities Comprises grants to individuals and Groups, activib'es and events in the course of carrying out ils charitable aotivtties. Expenditure made in advance of the provision of Scouting events is deferred and recognised when the event has taken place . 11 also includes govemance costs. comprising costs associated with the constitulional and statutory requirements. Support Costs Support costs comprises of common office costs vthich are apportioned beeen fund raising activities and charitable a¢tivilies and allocated on a basis consistent with the use of resources. 14
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMgER 2022 (CONTINUED) ACCOUNTING POUCIES (CONTINUED) VAT The County Scout Council is a partially exempt organisation and is, therefore. unable lo reclaim all the VAT it pays. Where it is not possible to reallocate irrecoverable VAT to the expenses and minor assels concerned all irrecoverable VAT is written off in the Statement of Financial Activities. Operating Leas98 Rentals payable and opereting leases are charged to expenses on a straight line basis of the term of the lease. g Tanglble Flxod Assets Fixed assets are stated at cost. The cx)sts of minor additions or those costing below £500 are not capitalised, but written off through the stat8menl of financial activit188. Depreciation is calculated to writ8 off th8 Cost less estimated residual value of fixed assets over their useful lives by equal instalments as follows:. Freehold Land Nol depreciated Freehold Property Cer 50 years Leasehold Propety Improvements cer 23 years Fixtures and Fittings Ch6r 15 y8ars Equipment Between 3 and 5 years Motor V8hicles ¢er 5 years h Sto¢ks Stocks are valued at the lower of cost and net realisable value, on a firsl in first out basis l Debtor8 Trade and other debtors are recognised at the settfement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts. J Short Terms Deposits These are cash deposils and cash equivalents with a maturity of more than 3 months. k Cash at Bank and In hand Cash at Bank and Cash in hand includes cash and short term highly liquid investments a short matunty of 3 months or less from the date of acquisition or opening of the deposit or similar kind. 15
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Credltors and Provisions Creditors and provisions are rewgnised where the Charity has a present obligation resultsng from a past event that viill probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised on their settlement amount after allowing for any trade discounts due. Flnancial Instrumonts The Charity only has financial assets and finanrial liabililies of a kind that qualify as basic financial instruments. Basic financial instruments are initially retognised at transaction value and subsequently at their settlement value. Pen8ion8 A single employee is a member of the Nottinghamshire Local Govemment Pension Scheme. which is funded by contributions from the employee and employer. The scheme is a mulli employer defined benefit scheme administered for the benefit of Local Aulhorities and other bodies and managed in accordance with the local pension scheme regulations. The Trustees were unable to confinn the Nottinghamshire County Scout Council share of the undedying assets and liabilities of the scheme and therefore the scheme was accounted for as a defined contribution scheme. The liability under the scheme has now crystallised and a provision for the liability has been made in these accounts as shovm in note 22 .The employer also has in place a Work Place Pension which is a defined contribution scheme. Fund Accounting All funds have been entifIed as required by the Statement of Re¢ommended Practice and fall within the followng cat8gones:_ Unr•8trl¢ted Fund8 These funds are those received which are not subject to any special restrictions, they are divided between general funds and designated funds. The designated funds comprise amounts set aside by the Trustees of the Council to be used for particular purposes. Restricted Funds Restricted funds are those eannarked for a special purpose by donors or terms of an appeal. 16
NOINGHAmSH1RE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 {CONTINUED) Total Unrestricted Reslncted Funds 2022 DONATIONS AND LEGACIES Donations Legacies General Grants prOVe by Notts County C(MJn¢ Local Reslriclions Grants 3,697 20.601 24,298 4,688 8.385 20,601 28,986 Unre$ln"¢ted Restri¢led 2021 Donations Legacies General Grants provided by Notts County Council Local Restrictions Grants 6,292 6,292 2,OlXI 5.313 11.002 5,313 11.002 24,607 24.607 CHAR ABLE ACTIVITIES Total Unrestrthd Reslri¢ted Fund8 2022 Membership Subscriptions Inole 151 Activities and Sports Notts Scoul Adventure Centre Eurojam Other Aclivilies Nottingham Emergency Scout Support Team Training Courses Books and Badges 92.783 92.783 35.454 35,454 910 910 3,522 3,522 2,901 2,901 135,540 910 136,450 Totsl Funds 2021 unreStrted Restricted Membership Subscriptions {nole 15) Activilies and Sports Notts Scout Adventure Centre Eurojam Other Aclivitres Nottingham Emergency S¢cl SuppNt Team Training Courses Bwks and Badges 85,078 85,078 25.320 25,320 12,611 12.611 4.528 4,528 1.594 1,594 116,520 12,611 129,131 17
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (CONTINUED) OTHER TRADING ACTIVITIES Total Funds 2022 Tolal Funds 2021 Unrostricted Unrestricted Room Hire Gang Show Charity Shops 2.213 2.213 2.451 2,451 40.238 40,238 31,431 31,431 42.451 42,451 33,882 33,882 INVESTMENT INCOME Totsl Fund• 2022 Total Funds 2021 Unréstricted Unrestrict6d Bank Interest Receivable 3.521 3,521 1.141 1,141 OTHER INCOME Total Fund8 2022 Total Funds 2021 Unrostricted Unrestricted Offl¢e Services 206 206 251 251 COSTS OF OTHER TRADING ACTIVITIES Total Funds 2022 Unrestricted Restricted Room Hire.'(Xher Costs Gang Shows Charity Shops Support Costs 401 500 13,875 10,000 24.776 401 soo 13,875 10,000 24,776 Total Funds 2021 Unrestricted Restricted Room Hire.'Other Costs Gang Shows Charity Shops Support Costs 981 500 14.376 10,000 25,857 981 500 14,376 10.000 25,857 18
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (CONTINUED) 10 EXPENDITURE ON CHARITABLE ACTIVITIES Total Funds 2022 Unrestrided Restriclèd Activities and Sports Notts Scout Adventure Centre Eurojam Other Activitl8S Training County Team Recognition Queens Award for Voluntary Service Nottingham Emergency Scout Support Team Regional Fund Restart Bounce Back Developmenl Grants Payable {Note 19) Commissioners and Advisors Expenses DepratIon Profit on Disposal of Fixed Assets Books and Badgès Support Costs (Notè 11) 21,922 3,601 1.790 25,523 1.790 4,392 9,850 5.711 3,594 2,000 4,392 9.850 5,711 3,594 2,000 1.662 6,232 3.040 20,653 {4, 125) 4,790 74,239 153.960 1,662 6.232 3,040 20,653 14.125) 4.790 74,239 159.351 5,391 Total Funds 2021 Unrestricted Restricted Activities and Sports Nolts Scout Adventure Centr8 Euroiam Other Activities Training County Team Recognition Queens Voluntary Service Awards Nottingham Emergency Scout Support Team Regional Fund Restart Bounce Back Development Grants Payable (Note 19) Commissioners and Advisors Expens8S Depreciation Books and Badges Support Costs (Note 11) 16,006 16,006 24,004 931 895 24.004 931 895 4,160 4,160 2.936 101 2,936 101 271 18.108 1.540 78,971 123.919 271 18,108 1,540 78,971 147,923 24.004
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIPL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (CONTINUED 11 SUPPORT COSTS Total Funds Unrestrlcted 2022 Tol81 Funds 2021 Unrestricted Administratson Salars and N Pension Contribuiions Photocopier Charges Repairs and Renewals Printing and Statnery Postsg8 and Telophono Insurance Rates. Heal, Light and Waler Bank Charge3 Other Ewenses 08preclallon krecoverable VAT Bad Debts Governance Cosls (note 121 43.461 4.989 43.461 4,989 48.247 8.995 620 3.359 842 3.063 2.593 2,990 950 855 6,809 48.247 8.995 620 3,359 842 3.063 2,593 2,990 950 855 6.809 96 529 9.023 88,971 3.879 743 2.251 2,322 3,149 702 4.332 6,808 3.337 23 8.243 84.239 3.879 743 2251 2,322 3,149 702 4,332 6.808 3,337 529 9.023 88,971 8,243 84.239 Ch8ritsbl& A¢ts'wJa8 Raising Funds 74.239 10,000 74.239 10.000 78,971 10,000 78,971 10,000 84.239 84,239 88,971 88,971 The above support costs are those that cannot b6 direelly allocated to spec* aclmtses. The lotsl has bèen 811oealed on a basis con&stent Wtih the use of resour¢os 12 GOVERNANCE COSTS Tolal Funds 2022 Total Funds 2021 Unrestn'ct8d Unreslricled EyAminer8 Fee HR Consultancy AGcountsncy AGM Expenses County Truslèes. Expensgs 2.750 1.430 2,288 140 1,635 8,243 2.750 1.430 2,288 140 1,635 8,243 2.700 1.810 3.355 2,700 1.810 3.355 1,158 9.023 1.158 9,023 20
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 {CONTINUED} 2022 2021 13 OTHER EXCEPTIONAL EXPENDITURE Cryslalisation of Pension Scheme Liability relating to past service. 223,564 14 NET INCOME Net income is stated after charging l(crediting) Depreciation of tangible fixed assets Proflt on disposal of fixed assets 27,461 (4,125) 24,917 15 MEMBERSHIP SUBSCRIPTIONS Amount reiVed in advance brought forward Membership Subscripiions Less.. Paid lo Scout Association 19,589 336.571 (239,119) 26,309 279,850 (201.492 117,041 24,258) 92.783 104,667 (19,589) 85,078 Less amount receiv8d in advance carried foplvard County Levy 16 EXAMINERS FEES 2022 2021 Fees payable to the independent 8xaminer for:_ Independent examination of the financial ststements other assurance services 2,750 2,288 2,700 3,355 S.038 6,055 17 STAFF COSTS Wages and Salaries Redundancy National Insuran Pensions Costs - Defined Benefits Scheme Defined Contribution Scheme 26.616 16.845 47,742 505 8,994 4.885 104 48.450 57,241 The number of staff to whom Retirement Benefits accruing.. Defined Benefit Scheme Ther8 ar8 Iwo amployees within defined contribution scheme run by NEST. AII ntributions were up to date at the year end. The average number of persons employed was 2 {2021:1). No employee receNed employee benefits of more than eamed £60,000 during the year (2021.'Nil).
No1NGHAMsH1RE COUNTY scour COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (CONTINUED) 18 TRUSTEE REMUNERATION AND EXPENSES The aggregate amount reimbursed to S 12021'.6) County Executive Committee Members during the year in respect of travel and other expenses was £1.635 (2021.. £1.158). Trustees do not receive any remuneration. other than the County Secretary, who received remuneration in her capacity as County Secretary of £18.27612021.'£30,5891, a redundancy payment of £16,845 and pension contri1tiOnS amounted lo £4,884 {2021."£8,164) 19 GRANTS PAYABLE 2022 2021 Scout Districts - Scout Groups- Scout Groups- Individuals- lo funol attendanc£ at activities lo fund attendance at activities lo fund additional scouts'ng facilities lo fund attendance al activities 300 300 5,632 6,232 20 TANGIBLE FIXED ASSETS Flxtures Freehold Lwohold Motor and Prop•rty property E ul m•nt V•hlclos Flttlngs Total COST Al 1 sl January 2022 Additions Disposals 234,979 58,979 126,559 17.575 32.112 (16,4531 25,116 463,208 32,112 16,4531 AT 31ST DECEMBER 2022 234,979 58,979 142,218 17.575 25,116 478.867 DEPRECIATION Al 151 January 2022 Charge Disposals 89.022 4.700 12,398 105.044 10.545 16,451 3.515 14.3681 24,552 241,561 231 27,461 (14,3681 AT 31ST DECEMBER 2022 93.722 14,962 107,127 14.060 24,7B3 254,654 NET BOOK VALUES AT 31ST DECEMBER 2022 141.257 44,017 35,091 3.515 333 224,213 AT 31ST DECEMBER 2021 145.957 46,581 21.515 7.030 564 221,647 The net book value of tangible assets are us&Y for charitable purF4)ses. The lrtle lo the freehold property is held on behalf of the Cwnty Scout Council in the name of the custodian trustee, The Scout Association Trust Corporation Limited
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 {CONTINUED) 2022 2021 21 DEBTORS Trade Debtors Amouts Owed by Group Undertakings Othèr Debtors Prepayments and Accrued Interest 2,415 3,815 101,166 5,718 701 13.926 4.234 113,114 18,861 Other deblors of £101,166 represents payments madè in advance of the 2023 Int8rnatbonal Jamboree 22 CREDITORS: Amount8 falllng duo wlthln ono year Trade Creditors Accruals and deferred income Social security and other taxes Pension liability Other Creditors 445 30,857 32.938 195,000 111,085 339,231 4,367 37.305 Other creditor includes £84,370 of def8rr8d income in repect of the 2023 International Jamboree 23 PENSIONS AND OTHER POST RETIREMENT BENEFITS The amount recognised in in the statement of financial activities as an expense in relation lo defin8d b8nefit contributions was £4,885 (2021=£8,164). The multi employer pension scheme administered by Nottinghamshire Local Government Pension Scheme produced a triannual actuarial valuation report as at 31 sl March 2019. The outcome of the report is Ihat employer contributs'ons have increased from 16.5% to 20.2% with employeo contributions remaining at 6.5 %, plus the charity pays a secondary rate in respect of its share of the scheme deficit relating to past service. The pension liability has crystalised during the year resulting in a charge of £223.564 and is shown as a separate line in the Statement of Financial Activities on page 9. of which £195,000 remains outstanding at the balance sheet date. This has subsequently been paid and settles in full the liability for past service.
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (CONTINUED) 24 STATEMENT OF FUNDS Balance Incoming Outgoing Balances 01.01.22 R•sour¢ts Resour Transfers 31.12.22 RESTRICTED FUNDS Euroiam Water Actsvity Centre Wodd Scout Jamb 910 3.601 17.000 21.511 (1.7901 (3.6011 2.140 2.140 10.140 19.140 (5.3911 UNRESTRICTED UnrestrScted DIgnated Fund• Activity Bursary Scheme Building Maintenance Fund Dèvelopment FLbnd District Support Fund Gang Shows Headquarlers Building International Fund Major Incident Response FurKI (1.9521 1.952 5.000 20.000 49,400 47,064 80.000 250,000 13,600 10.000 475.064 20,000 ).000 47.064 80,000 29).000 10.000 10.000 472,064 16001 (3.6801 7.280 16.2321 1396.0681 {10,112} 9.232 General Funds 293,668 190.103 77.591 Totsl Unrn•trlct•d Funds 765.732 1,103 14CQ.754 {10,112 552,655 Totsl Fund* 767.872 211.614 1406.145 571,795 Eurojam These funds relatg lo monles receivod Irom attende88 and fundraWrKJ together with costs of preparation and attendence at the event. The event was cancelled due to the pandtrmic. The Incoming rO$QllT¢eS rgpre80nls the insurance daim wrth oulwngs relaliThJ lo refunds a1 associated costs. Wat•r Actmty ctr• This lund represents donations received for use by the Water Athity Centre World Scout Jambor The £19.140 represents a specffic donations raised 2023 Wodd Soyyjt Jamboreo in South Korea. The funds have b•on sol up for tho foll¢)wing purpo888:. AclivSty Bursary Fund to supwrt adult Iralning for adventurous activrties Building Maintenance Fund to provide fly any exceptio maitenance of the Headquariers buildiThJ to sel aside fuThJs for the fvlure develcpmenl of ScwliThJ for young in NottiThJhamshi To establish a specyfic fund for the financial support that individual Districts may require to assist thèm with their development plans. Development Fund District Support fund
NorriNGHAMSHIRE COUNf¢ SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 {CONTINUEDI 24 STATEMENT OF FUNDS contlnu•d s continued Gang Shows 10 speuficdty eamiath Sufficient fvnds for th• settlement of any abilib.es that may have trn incurred in Ihe unllkely event that a Gang Show has lo be cancellèd Headquarte buikling to set up a fund for the estimated cost of evanlual 18pla¢emenl of th8 Headquarters building lo wov8 sUprt to iryliwdu818 and GTOUPS attgndirKJ a Scout aclivlty or event abroad Major Iwdent Response Fund The Ctyjnty has a procedure to be implemantad if a major incidonl occurs in or involving County Members. This fund is maintained lo ensu adequate thJnding 1$ av8118b lo support th8 response réquired 25 ANALYSIS OF NET ASSETS BETWEEN FUNDS Intemalional Fund Total Funds 2021 UrKestricted RestriGt•J Tangible Flxed Assets Currènt Assels Crodilors1888 than one ygor 224,213 667.673 1339.2311 224,213 686,813 1339,2311 19.140 19,140 571,795 Total Fund8 2020 Unreslrkted Restrictad Tangible Flx8d Assets Current Asse15 Crèdrtors less Ihan one year 221.647 579.930 135,845) 221.647 583,530 137,3051 11.4601 765.732 2.140 767,872 26 FUNDS HELD AGENT The County Scout Council adminlsters fvnds on of the East Midlands Regional Fwd, whose members include Nottinghamshir8, Derbyshire. Leestershl, Lincolnshire and Northamplonshire County Scout CowtcIIs 2022 2021 Funds Received". Mombers contributions Funds paid oui.. c¢IerenCe Expgns8s 10.000 {&356 (4.3051 14,3051 10.438 6,133 BaL4nce of Funds held al 31st tlecemb8r 2021 Balance of Funds held at 31¥t Dec•mb•r 2022 133 9.777 The above figures are )1 induded in these financial stslements 25