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.

NO￿INGHAMSH1RE 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 c￿nty 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 sC￿Jt 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 identif￿d 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 RepUb￿C 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 CoUTr￿y EXECUTIVE cOMMI￿EE OF
No￿INGHAmSH1RE 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 Ch*rty Commiwon under
section 145(5)Ib) of lh8 Act.
Independent examinar's statsment
I have comp￿ted my ￿xamInat￿)n I Conffi￿ that no rnts￿l have ¢J)meto ry attenkn in wth
the examinatm gmng me csuse to believe that li any rn￿rI￿ 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(r￿nIS
set out in Charknes (Acc￿nts 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 rep￿1 in th￿ert0 enat4e a (r¥Jer*arKh'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 forW￿d
24
765,732
2.140
767,872
752.887
Fund balanc08 carrled fonmard
24
552,655
19,140
571,795
767.872
All activit￿8 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(•x￿ndI1UrQ) 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 t￿1r ￿11 phys￿1. 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 I￿land,, the Statement of
Recommended Practice ap￿1¢alle to charities preparirKJ t1￿1T accounts in a¢¢ordance with
the FInar￿la1 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 Fina￿181 Stalements cover th8 activilieg corrtrolled by NottlrrfJhamshire County Scout
Cour￿11. 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 ￿or￿ar￿e 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 e￿Ied 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 be￿een 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
C￿er 50 years
Leasehold Propety Improvements c￿er 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 follow￿ng 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

NO￿INGHAmSH1RE 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 prOV￿e￿ 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
unreStr￿ted Restricted
Membership Subscriptions {nole 15)
Activilies and Sports
Notts Scout Adventure Centre
Eurojam
Other Aclivitres
Nottingham Emergency S¢c￿l 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
Depr￿atIon
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 Salar￿s and N
Pension Contribuiions
Photocopier Charges
Repairs and Renewals
Printing and Stat￿nery
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 re￿iVed 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).

No￿1NGHAMsH1RE 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 contri1￿tiOnS 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 D￿Ignated 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 a￿1 associated
costs.
Wat•r Actmty c￿tr•
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 tr￿n 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 wov￿8 sUp￿rt 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. Le￿estershl￿, 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