NO￿INGHAMSH1RE COUNTY SCOUT COUNCIL CONTENTS Administration Officials Report of the County Executive Comrnittee Independent Examiners Report 10 Statement of Financial Activities 11 Balance Sheet 12 Statement of Cash Flows 13 Notes to the Financial Statements 14-27 NOThINGHAMSHIRE COUNTY SCOUT COUNCIL ADMINISTRATION REGISTERED CHARrrY NUMBER 522441 GOVERNING DOCUMENT PoLicy Organisation and RuLes of the Scout Association HEADQUARTERS The Nottinghamshire County Scout CounciL Unit l Trinity House Robey CLose Linby Nottingharnshire NG15 8AA Telephone Number: 0115 952 3617 E-maiL" offi no couts.or COUNTY REGisfRATION NUMBER WITH THE SCOUT ASSOCIATION 147 THE SCOUT ASSOCIATION GilweLI 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 Box 250 WN8 6Vb SOLICITORS Browne Jacobson SoLicitors 44 Castlegate NOThINGHAM NGI 78J CUSTODIANS The Scout Association Trust Corporation Limtted GiLweLI Park Chingford London E4 7QW NO￿INGHAMSH1RE COUNTY SCOUT COUNCIL The Nottinghamshire County Scout Council (the Scout Council) is the eLectoraL body which supports and encourages the development of Scouting in the County. It is the body to which the County Trustees are accountable. Ice Presidents John J AspLin Esq: Philip Currier Esq. Stuart Howells Esq; George Purdy CBE. Derek R. Ringer Esq: Matthew Rooney Esq; Mrs Kathryn Wills COUNTY TRusfEE 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 County Commissioner Steven Tupper County Youth Cornmissioner Jack KeLLas Finance & General Purposes County Secretary Jayne Burton-Naylor Appointments Advisory County Treasurer{sl Chris Flewitt Finance Gavin Harnmond Finance ALL ALI 80% loo% loo% 60% loo% 20% TRUSTEES: Elerted John Asplin Jordan PhilLips Giovanna Kelsey-DiCabria Jack Beresford {tiIL June 23) Robert Erridge (tiLI June 2023) Christine Sheard (tilljune 2023) Finance. General Purposes Finance. General Purposes GeneraL Purposes Finance, General Purposes Finance. General Purposes Appointments Advisory 40% loo% loo% 40% 60% loo% TRu¥fEES: Nominated PauL NeaL Appointments Advisory. Finance Jacob Piechots Appointments Advisory Kate Smith General Purposes Ed Hewes (resigned November 231 General Purposes Stefan Fox (tiLL June 2023) Appointments Advisory 60% 66% 60% 20% 60% NOThINGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTY TRUSTEE BOARD FOR THE YEAR ENDED 31st DECEMBER 2023 The County Trustee Board presents its report together with Financial Staternents for the year ending 31st December 2023. This document should be read in conjunction with the "Policy, Organisaton & Rules" of the Scout Association (PO&R). STRucfuRE, GOVERNANCE AND MANAGEMENT The Scout Association exists by authority of Royal Charters. which give authorty 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 detsiled in "PoLicy, Organisation and Rules". Notbnghamshire County Scout Council is a Trust established within the structure of The Scout Association to provide Leadership. advice, and support for Scolrt Districts and through them, for Scout Groups within Nottinghamshire. Trustees are appointed in accordance with "Policy. Organisation & Rules." The Nottingharnshire Scout County is led by a County Comrnissioner and supported by the County Trustee Board. They are accountsble 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 Cornmissioners, County Youth Commissioner. District Commissioners. County Scout Network Commissioner. County Training Manager, alL Assistsnt County Commissioners, County Adrninistrators 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 atthe Annual General Meeting. ALI Trustees are eLectedlnominated for three-year periods with the exception of co-opted trustees who are appointed until the next AGM. The Trustee Board 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 ACTIVITIES 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 integrÉty: we are honest, trustworthy. and loyal. Respert - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Be(ief - We explore our faiths. beliefs. and attitudes. Co-operation - We make a positive difference; we co-operate with others and make friends. Scouting takes place when young people. in partnership with adults, work together based on the vaLues of Scouting and enjoy what they are doing and have fun, take part in activtties indoors and outdoors, learn by doing. share in spiritual reflection. take responsibility and make choices. undertake new and chaLlenging activities and make and Live by their Promise. NOThINGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTYTRUSTEE BOARD FOR THE YEAR ENDED 31st DECEMBER 2023 KEY POLICIES The order of the poLicies in this section infers no order of importance nor priority: they are all equaL FULL detaiLs of each policy are contained within PO&R. The Religious Poliry The Scout Movement includes Members of many different faiths and reLigions as weLL as those with no formaL religion. The Equal Opportunities Poticy The Scout Association is part of a worldwide educational youth movement The vaLues. which underpin and inspire its work are embodied in the Scout Promise and Law and in the Purpose of the Association. Within this framework. the Association is committed to equaltty of opportunity for all members. Safeguarding Policy It is the Policy of the Scouts to safeguard the welfare of all children. young peopLe and adults at risk by protecting them from negLeci and from physical. sexual and emotional harm. The Scouts understand that individuals thrive in safe surroundings so we are committed to ensuring that the Scouts is safe and enjoyabLe for everyone invoLved and that safeguarding practice reflects statutory responsibilities. government guidance and complies with best practice and The Charity Commission requirements. The Safety Policy It is the policy of The Scout Association to provide opportunities for young people and adult volunteers to develop and appreciate what risk is and how it is managed. This vitaL skill for life is developed by providing opportunities to Learn and experience activities that are adventurous but where risk is controLled and managed as far as is reasonably practicable. The Scouts recognises that life is not rTsk-free and, in tts turn. scouting is not risk-free. As the Scouts, we endeavour to manage these risks to wellbeing and safety to be as Low as is reasonably practicable. Identifying and proportionately managing risk is a skill for life that we wish to kindle, deveLop and enhance in all of our members. The Vetting Policy It is the policy of The Scout Association to check all adult volunteer5 to ensure that. onLy aduLts appropriate for a roLe are pemiitted to undertake responsibilities in Scouting" and that reguLar reviews are undertaken of adult voLunteers to ensure their continued suitabibty. The Anti Bullying Policy "Children have the right to protection from aLI forms of violence (physical or mentaL). They must be kept safe from harm. and they must be given proper care by those looking after them." ￿he United Nations Convention on the Rights of the Child. ArticLe 19]. The Scout Association is committed to this ethos and seeks to ensure. as far as is reasonabLy prarticabLe. the prevention of aLL forms of bullying among Members. To this end alL Scouting activities should have in place rigorous anti-buLlying strategies The Privacy and Data Protection Policy The Scout Association takes the protection of privacy and personaL data very seriously and aLL adults operating within Scouting. whether at NationaL UKHQ or within LocaL Scout units li.e., Scout Groups, Districts. Counties. Areas. Regions (ScotLand) or Countries}. must compLy with data protection law which incLudes the UK General Data Protection ReguLation -GDPR." NOThINGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTYTRUSTEE BOARD FOR THE YEAR ENDED 31st DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE The number of young people (4-25 years} in Scouting in Nottinghamshire increased significantly on the previous year to 7.562 from 7.085. The number of active adults was 2.481. This took the County to over 10.000 members for the first time since 2019. 6 King's Scout Awards and 8 Gold Duke of Edinburgh Awards were achieved. The County Awards Advisory Committee continued to ensure that Large numbers of adults received recognition for their efforts. This incLuded in October. where we held the annuaL Oak Awards to celebrate the speciaL achievements of individuaLs and groups from across Nottinghamshire. 115 wood badges have been achieved. an increase on 65 the previous year- a huge weLI done to everyone who worked so hard towards these. Mandatory safety and safeguarding training performance has remained strong with the County approaching 99% compliance. Despite the weLL-publicised circumstances in South Korea both our World Scout Jamboree Contingent and International Service Team members did Nottinghamshire and Scouting proud. They aLL adapted welL and had a great time undertaking rnaking activtties and experiences that WILL rernain with them for the rest of their lives. The Nottinghamshire Gang Show was heLd in March enabling young people from around the County to experience putting on a show w￿k watched by thousands at the Theatre Royal Nottingham. There are 3 Scout Active Support Units who support the work undertaken. These being Nottingharnshire Emergency Scout Support Unit (NESST), 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. The Big Weekend venue was changed to the Newark Showground with less than 6 months to go until the event- a big undertaking by the organising team. Desptte this and although the event happened in 2024 (outside of this reporting year) it would be remiss not to mention the fact it was a huge success with around 3,000 rnembers from across the county tsking parL NorriNGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF TrIE COUNTY TRusfEE BOARD FOR THE YEAR ENDED 31st DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE coKnNUED The Squirrel Scout section has continued to gain momentum across the County with more groups opening dreys. At time of the 2024 census. 24 dreys had been opened with plans in place for at least another 15 to open during the year. There has been continued strong access to the County's adventurous activity provision. In totaL there were over 26.500 hours of youth activty at Hoveringham in 2023. We also saw an increase in the number of young peopLe accessing the facility from deprived backgrounds, large part of this was the outreach undertaken by the team and the incentives provided. 370 young people are now enrolled and active in the County coordinated young leader provision with over 18 young leader belts and 170 module A's being achieved during the year. The County ended 2023 with a full set of District Lead Volunteers in place. This is a significant requirement for a successful County ensuring drive and focus in all corners of Nottinghatnshire. The County has also corrtinued to prepare forthe national Transformation programme. The County and Districts having adopted new structures and work is well underway to ensure Compass data is as accurate as possible before tt migrates to the new membership system. OUR AMBITIONS AND AREAS OF FOCUS ARE Develop plans for transition to a new County Lead Volunteer Through consuLtation with key stakeholders, form new a strategy for Nottinghamshire for the coming years Continue to focus on the development of activities at Hoveringham Building on the success of our first county camp in 6 years - The BIG Weekend. we will form a long-term plan of County led events for both young people and aduLts Work with Groups and Districts to identify where programme support is needed, estsbLishing programme support teams to provide inspiration and training Scope 3dditionaL adult learning opportunities in hottopics. such as mental health first aid and volunteer recruitment NOThINGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTY TRUSTEE BOARD FOR THE YEAR ENDED 31st DECEMBER 2023 (CONTINUED) OUR AMBITIONS AND AREAS OF FOCUS ARE co￿llNuED Continue to closely manage compliance of mandatory ongoing Learning completion to ensure we continue to deliver Scouting in a safe manner Reviewing the Scout Council's approach to Risk Management Create a new development plan focussing on growth. including opening new Squirrel Dreys and improvements to how we manage joining enquiries Manage the changes coming from the national Transformation programme and support our voLunteers to embed these changes locally Later on in the year we will be holding Gang Show auditions for youth members for the 2025 show. The team are already working hard on pulling the show together TRUSTEESHIP AND TRAINING The Trustees of the Nottinghamshire County Scout Council are appointed by members of the Council and to stsnd for periods of three years. FolLowing the AGM. new Trustees are inducted. The induction covers the role of a Trustee. their responsibiLities, an overview of the County and what is expected of them over the coming year. FINANCIAL REVIEW There was a financial surplus in the year of £65,526, including a legacy of £26k. improved investment income £7k due to interest rates, release of provisions of £21k and a surplus of £16k from the Water Activity Centre at Hoveringham. The attached accounts give details of the financial transactions and business transacted in the year and the financial position of the Nottinghamshire County Scout Council at the end of the year. NornNGHAMSHIRE COUNTY SCOLrf COUNCIL REPORT OFTHE couF¥fYTRusfEE BOARD FOR THEYEAR ENDED 31si DECEMBER 2023 (CONTINUED) RESERVES POLICY The Scout Councils reserves cornprise of funds designated for specific purposes of £429.000, Restritted Funds of £3.000 and generaL reserves of £205.321 of which £106,307 is considered to be cash, to meet operational costs for the next 3 to 6 months and provide working capital and to secure the continuity to the Scout Council's activities for the future. The general reserves represent a contingency against a rar)ge of financiaL risks identified by the Finance Sub- Committee. These are reviewed reguLarLy by the Finance Sub- Committee and adjustments to reserves are recommended to the CountyTrustee Board. Other short-term deposits provide additional incorne for the Scout Council's activities. As at 31" December 2023, the total funds amounted to £637.321 (2022 £571,795). These are detailed in note 25 to the FinanciaL Staternents. FUNDING The County Trustee Board satisfied thatthe County's assets are sufficient and availabLe to fulfil its current obligations. RISK ASSESSMENT The Trustees through the various sub-commrttees routinely monitor aLI significant risks both financiaL and non-financial to which the Charlty may be exposed, and the County Trustee Board is aware of these risks and their obLigations to minimise and reduce them. They are satisfied that appropriats systems and insurances are in place to mitigate those risks. When additional risks are identified systems are put in place to mitigate such risks. STATEMENT OFTRusfEES' RESPONSIBILITIES The Trustees are responsible for preparing the AnnuaL Report and the Financial Statements in accordance with applicable law and United Kingdom Account Standards (United Kingdom GeneralLy Accepted Accounting Practice). The Law applicable to Charities in England and Wales requires the Trustees to prepare financial statements for each financial year. which give a true and fair view of the affairs of the Charity and of the incoming resources and application of resources of the Chartty for that period. In preparing these financiaL statements, the Trustees are required to: select suitabLe accounting policies and then apply them consistently. observe the methods and principles of the Charities SORP 2015 make judgements and estimates that are reasonable and prudent stste whether FRS 102 "the reporting standard appLicable in the UK and Republic of Ireland" has been foLlowed. prepare the financial statements on the going concern basis unless it is inappropriate to presLJme that the Charity will continue in business NOTnNGHAMSHIRE couKrf SCOUT COUNaL REPORT OFTHE cOUp￿TRUsTEE BOARD FOR THE YEAR ENDED 31* DECEMBER 2023 The Trustees are responsible for k￿p{￿j accounting records that disdose, with reasDnable accuracy, the financial position of the Charity and which Énable them to ensu￿ that the financial statements cornply with the Charities Act 2011, The Charrty {Accounts and Reports) Regulations 2008 atKI the prow'sions of the trust deed. They are aLso responsible for safeguarding the assets of the Charity and hen￿ for tskirvJ reasonable steps for the pre￿ntIOn arKI detection of fraud and other irregularities SRJJuuL£k STUART HOWELLS couKrY CHAIR 13 .G_koVÈ INDEPENDENT EXAMINER'S REPORT TO THE COUNTY EXECUTIVE COMMITTEE OF NOTTINGHAPIISHIRE COUNTYSCOUT COUNCIL I report to the charity trustees on my examination of the accounts of the charity for the year erKled 31 St December 2023 which are set out on pages 11 to 27. This report is made solely to the Chatity's Trustees as a body, in accordan￿ wtth Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charities Trustees those matters l am required to state to them in an Independent Examinerfs Report and for no other purpose. To the fullest extent permitted by law, I do not accept, or assume responsibilty to anyone other than the Charity and the Charity's Ttustees as a body, for my Independent exarnination work, for this report, or for the opinions I have found. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the ￿)Unts in accordance with the requirernents of the Charities Act 2011 (Ihe Act,). I report in respect of my examination of the tharity's accounts (2￿led out under section 145 of the Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under sethon 145(5)(b) of the Act. Independent examinerfs statement Since the company's gross income exceeded £250,000 your examiner must be a mernber of a body listed in section 145 of the 2011 Act. I confinn that l am qualified to undertake the examination by because l am a member of The Institute of Chartered Accountants in England arKI Wales, which is one of the listed bodies. I have cornpleted my examination. I confim that no material matters have come to my attention in connection with the examination grving me cause to believe that in any material resFed: 1. accounting records were not kept in respect of the chaity as required by sedion 130 of the Act. or 2. ts accounts do not accord with those records . or 3. the accounts do not comply with ts applicable requirements c0￿MIng the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the a¢xounts give a and fair view. whith is not a matter considered as part of an independent examination. I draw the reade￿ attention to note 30 Post balants sheet event regardirKJ the Charty being subject of a banking fraud . No other matters have come to my attention in connection with my examination in which . attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Signed.. Name A R R Price FCA For arKI on behaff ofA R R pri￿ Limited Relevant professional qualffica'on or body". Institute of Chartered Accountants in England & Wales Address 17 Newslead Grove , Nottingham NG14GZ Date 10 NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 2023 Total Funds 2022 Total Funds Notes Unrestricted Restricted INCOMING RESOURCES Donations and Legacies Charitable Activities Other Trading Acts'vities Investment Income Other 26,904 5,983 164,539 132,325 48,495 9,163 32,887 296,864 48,495 9,163 28.986 136.450 42,451 3,521 206 TOTAL 249,101 138,308 387,409 211.614 RESOURCES EXPENDED Raising Funds Charitable Activities Other Exceptional Expenditure 24,905 141,435 24,905 296,978 24,776 159,351 223,564 10 13 155,543 TOTAL 166,340 155,543 321,883 407,691 NET INCOME1( DEFICIT) 82,761 (17,235) 65,526 (196,077) TRANSFER BETWEEN FUNDS 24 {1,095) 1,095 NET MOVEMENT IN FUNDS 81,666 (16,140) 65,526 (196,077) RECONCILIATION OF FUNDS Fund balances brought forward 24 552,655 19,140 571,795 767,872 Fund balances carried forward 24 634,321 3,000 637,321 571,795 All activities relate to continuing operations The notes on pages 14 to 27 form part of these Financial Statements 11 NOThINGHAMSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31ST DECEMBER 2023 Note 2023 2022 FIXED ASSETS Tangible Assets 20 205.749 224,213 CURRENT ASSErs Stocks Debtors Cash at Bank arKI in Hand 774 113,114 572,925 21 40.252 438,799 479.951 686,813 CREDITORS: amounts falling due within one year 22 48,379 339,231 NET CURRENT ASSETS 431,572 347,582 NET ASSETS 637.321 571.795 Rèpresented by: RESTRICTED FUNDS 24 19,140 UNRESTRICTED FUNDS Designated funds Unrestricted funds 24 429.0(Kl 24 205.321 475. 77,591 634.321 552,655 THE COUNCIL'S FUNDS 637.321 571.795 The financial statements were approved by the Twstees on 13 - o 6 -2oWand are signed on th8ir t￿half by: fAJlcLoI4- C J Flewitt Trustee -TreasU￿r S Howells Trustee- County Chair The notes on pages 14 to 27 fonn part of these financial statements. 12 NorriNGHAMSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2023 2023 2022 Cash flows from operating activities . Net cash provided by (used in )operating activities (136,115) 32,795 Cash flows from Investing activities Interest on bank deposits Insurance procceeds Purchase of fixed assets Pro￿edS from sale of tangible assets Net cash used in investing activities 9.163 3,521 6.210 (32,112) (7,574) 400 1.989 (22,381) Change in cash and cash equivalents during the year {134.126) 10,414 Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 572.925 438,799 562,511 572,925 Reconcilaition of net incomel(expenditure) to net cash flow from operating activities Net incornel{expenditure) for the year Adjustments for . Depreciation Profit on disposal of fixed assets Interest on bank deposits (Increase)Idecrease in stocks (1ncrease)Idec￿ase in debtors (DeGrease)lincrease in creditors 65,526 (196,077) 25,718 (80) (9,163) (126) 72,862 (290,852) {136,115) 27,461 (4,125) (3,521) 1,384 (94,253) 301,926 32,795 Cash at bank and in hand 438,799 572.925 The notes on pages 14 to 27 form part of these financial statements. 13 NorriNGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 1 CONSTITUTION The charity is a public benefrt entity and a ￿gIStered charity in England and Wales Charty number 522441 and is unincorporated,whose purpose is to promote the development of young people in achieving their fvll physical, social and spirttual potentials as individuals as responsible citizens and as members of their local National and Intemational Communities.The address of the principal offre is Unit 1 Trinty House. Robey Close, Linby, Nottinghamshire. NG15 8M. 2 STATEMENT OF COMPLIANCE These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Stsndard applicable in the UK and the Republic of I￿land,, Ihe Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP 2019 (FRS 102)) and the Charities Act 2011. 3 ACCOUNTING POLICIES The Basis of Preparation The Financial Statements have been prepared under the historical cost convention with items recognised at cosl or transaction value unless otherwise stated in the relevant notes to these Financial statements. The Financial Ststements are presented in sterling. Scope of the Financial Statements The Financial Statements cover the activities controlled by Nottinghamshire County Scout Council. The actiVFties of the Scout Districts and Scout Groups are not reflected in these financial statements as they are separate autonomous charities which are affiliated to the Scout Association. Preparation of Accounts on a going concern basis After reviewing the forecasts and budgets the Trustees have a reasonable expectation that the Charty has adequate resources to continue operational existence for the foreseeable future. The Charty therefore continues to adopt the going concern basis in preparing its Financial Ststements. Consolidation The Charity is not required to prepare consolidated accounts in accordance with the Charities Act 2011 Recognition of income Membership Subscriptions Membership subscriptions are paid in advance for the year ending on 31st March. The amount re￿1vable for the year ended 31st De￿rnber 2023 is shown in the Statement of Financial Activriies. Grants Receivable Grants are re￿gnised when the Charity becomes unconditionally entitled to income. Grants received for a specific purpose are treated as restricted funds. Grants restricted to future accounting periods are deferred and recognised in those periods. Legacies Legacies are accounted for when it is probable that they will be re￿iVed and the amount can be reliably ascertained 14 NOThINGHAMSHIRE COUNTY scoirr COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 {CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Donations Donations and voluntary income are recognised when they are re￿ived. Income from Charitable Activities This comprises income frorn the provision of events, ￿lebratIonS and activities supporting the objects of the Charity . Income received in advance of the provision of Scouting events is deferred until the criteria for incorne recognition is met. In respect of donated goods for sale in the Charity shop, values are not recognised on receipt ov the goods but instead the value is of donated goods is recognised as income when sold. Investment 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 Expenditure Expenditure is recognised On￿ there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings Raising Funds This covers all expenditure incurred by the Charity to raise funds for its charitable purposes including the costs of all fund raising activities and events plus associated support costs. Charitable Activities Comprises grants to individuals and Groups, activities and events in the course of carrying out its charitable activities. Expenditure made in advance of the provision of Scouting events is deferred and recognised when the event has taken place . It also includes govemance costs, comprising costs associated with the constitutional and statutory requirements. Support Costs Support costs comprises of common office costs which are apportioned between fund raising activities and charitable activities and allocated on a basis consistent with the use of resourtss. 15 NOThNGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Donations Donations and voluntary income are recognised when they are received. Income from Charitsble Activities This comprises income from the provision of events, ￿lebratIonS and activities supporting the objects of the Charity . Income re￿iVed in advance of the provision of Scouting events is deferred until the criteria for income recognition is met. In ￿spect of donated goods for sale in the Charity shop, values are not recognised on receipt ov the goods but instead the value is of donated goods is recognised as income when sold. Investment incorne 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 Expenditure Expendrlure is recognised On￿ there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following adivity headings Raising Funds This covers all expenditure incurred by the Charity to raise funds for its charitable purposes including the costs of all fund raising activities and events plus associated support costs. Charitable Activities Comprises grants to individuals and Groups, activrties and events in the course of carying out its charitable activities. Expenditure made in advan￿ of the provision of Scouting events is deferred and recognised when the event has taken pla￿ . It also includes governance costs, comprising costs associated with the constitutional and statutory requirements. Support Costs Support costs comprises of cornmon Offi￿ costs which are apportioned between fund raising activities and charitable activities and allocated on a basis consistent with the use of resources. 15 NorriNGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) ACCOUNTING POLICIES (CONTINUED) VAT The County Scout Council is a partially exempt organisation and is, therefore, unable to reclaim all the VAT it pays. Where it is not possible to reallocate irrecoverable VAT to the expenses and minor assets Con￿Med all irrecoverable VAT is written off in the Statement of Financial Activities. Operating Leases Rentals payable and operating leases are charged to expenses on a straight line basis of the tenn of the lease. g Tangible Fixed Assets Fixed assets are stated at cost. The costs of minor additions or those costing below £500 are not caprtalised, but written off through the statement of financial activities. Depreciation is calculated to write off the cost less estimated ￿SIdUal value of fixed assets over their useful lives by equal instalments as follows:_ Freehold Land Freehold Property Leasehold Property Improvements Fixtures and Fittings Equipment Motor Vehicles Not dep￿CIated Over 50 years Over 23 years Over 15 years Between 3 and 5 years Over 5 years h Stocks Stocks are valued at the lower of cost and net realisable value, on a first in first out basis i Debtors Trade and other debtors are recognised at the settlement 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 deposits and cash equivalents with a maturtty of rn0￿ 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 with a short maturity of 3 months or less from the date of acquisition or opening of the deposit or similar kind. 16 NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Creditors and Provisions Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably resutt in the transfer of funds to a third party and the arnount due to settle the obligation can be rneasu￿d or estimated reliably. Creditors and provisions are normally recognised on their settlement amount after allowing for any trade discounts due. Flnancial Instruments The Charity only has financial assets and financral liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently at their settlernent value. Defined Contribution Plans Contributions to defined contrilxrtion plans are recognised as an expense in the period in which the related service is provided. Prepaid contribLrtions are recognised as an asset to the extent that the prepayment will lead to a reduction in fLrture payments or a cash fund. Fund Accounting All funds have been identified as required by the Statement of Recommended Practice and fall within the following categories.'_ Unrestricted Funds These funds are those re￿iVed 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 Tnjstees of the Council to be used for particular purposes. Restricted Funds Restricted funds are those earmarked for a special purpose by donors or terms of an appeal. 17 NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) Total Funds 2023 Unrestricted Restricted DONATIONS AND LEGACIES Donations Legacies General Grants provided by Notts County Council 5,983 5,983 25.654 1,250 25,654 1,250 26.904 5,983 32,887 Unrestricted Restricted 2022 Donations Legacies General Grants provided by Notts County Council Local Restrictions Grants 3.697 20,601 24,298 4,688 4,688 8,385 20,601 28,986 CHARITABLE ACTIVITIES Total Funds 2023 Unrestricted RestsTCted Membership Subscriptions (note 15) Activities and Sports Notts Scout Adventure Centre Jamboree 1C(),247 100.247 43,743 43,743 132,325 3,084 14,242 3,223 132,325 Other Activities Nottingham Emergency Scout Support Team Books and Badges 3,084 14,242 3,223 164.539 132,325 296,864 Totsi Funds 2022 Unrestricted Restrtcted Membership Subscriptions (note 15) Activities and Sports Notts Scout Adventure Centre Eurojam Other Activities Nottingham Emergency Scout Support Tearn Books and Badges 92.783 92,783 35.454 35.454 910 880 3,522 2,901 910 880 3.522 2.9)1 135,540 910 136,450 18 NorriNGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) OTHER TRADING ACTIVITIES Totsl Funds 2023 Totsl Funds 2022 Unrestricted Unrestricted Room Hire Gang Show Charity Shops 2,213 2,213 48.495 48,495 40.238 40,238 48.495 48,495 42,451 42,451 INVESTMENT INCOME Totsl Funds 2023 Total Funds 2022 Unrestricted Unrestricted Bank Interest Receivable 9,163 9.163 3,521 3,521 OTHER INCOME Total Funds 2023 Total Funds 2022 Unrestricted Unrestricted Office Services 206 206 COSTS OF OTHER TRADING ACTIVITIES Total Funds 2023 Unrestricted Reslricted Room Hire:Other Costs Gang Shows Charity Shops Support Costs 770 14.135 10,000 24.905 770 14.135 10,000 24,905 Total Funds 2022 un￿strICted Restricted Room Hire:Other Costs Gang Shows Charity Shops Support Costs 401 500 13,875 10.000 24,776 401 500 13,875 10,000 24.776 19 NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 10 EXPENDITURE ON CHARITABLE ACTIVITIES Total Funds 2023 Unrestricted Restricted Activities and Sports Notts Scout Adventure Centre Jamboree Other AGtivities Training County Team Recognition Nottingham Emergency Scout Support Team Regional Fund Developrnent Grants Payable (Note 19) Commissioners and Advisors Expenses Depreciation Profit on Disposal of Fixed Assets Books and Badges Support Costs (Note 11) 24,370 2,983 152,560 27,353 152,560 754 8,701 7,043 12,865 1,500 830 190 1.545 19,267 {80) 3,586 60,864 296,978 754 8,701 7,043 12,865 1,500 830 190 1.545 19,267 (80) 3,586 60,864 141,435 155,543 Total Funds 2022 Unrestricted Restricted Activities and Sports Notts Scout Adventure Centre Eurojam Training County Team ReGognition Queens Voluntary SeTrllGe Awards Nottingham Emergency Scout Support Team Regional Fund Development Grants Payable {Note 19} Commissioners and Advisors Expenses Depreciation Profrt on Disposal of Fixed Assets Books and Badges Support Costs (Note 11) 21,922 3,601 1,790 25,523 1,790 4,392 9.850 5,711 3,594 2,000 1,662 6,232 3,040 20.653 (4,125) 4.790 74,239 159,351 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 5.391 20 NOTTINGHAMSHIRE COUNTY scoirr COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 20231CONTINUED 11 SUPPORT COSTS Total Funds Unrestricted 2023 Total Funds 2022 Unrestricted Administration Salaries and NIC Pension Contributions Repairs and Renewals Printing and Stationery Postsge and Telephone Insurance 25.386 327 25,386 327 43,461 4,989 3,879 743 43,461 4,989 3,879 743 4,511 2,216 2,414 3.616 6.947 980 4,511 2,216 2N14 3,616 6,947 2.251 2,322 3.149 702 2,251 2,322 3,149 702 Rates, Heat, Light and Water Bank Charges Other Expenses Depreciation Irrecoverable VAT 4.315 6,451 4,689 {9) 9.021 70.864 4,315 6,451 4.689 (9) 9,021 70,864 4,332 6,808 3,337 23 4,332 6,808 3,337 23 Bad Debts Governance Costs (note 12) 8.243 84,239 8,243 84,239 Charitable Activities Raising Funés 60.864 10,000 60,864 10.000 74.239 10,000 74.239 10,000 70,864 70.864 84,239 84,239 The above SUPFQrt costs are those that cannot be directly allocated to specific activities. The total has been allocated on a basis consistent with the use of resources 12 GOVERNANCE COSTS Total Funds 2023 Totsl Funds 2022 Unrestricted Unrestricted Examiners Fee 2,850 1,560 2,304 73 2,850 1,560 2,304 73 2,750 1,430 2,288 140 2,750 1.430 2,288 140 HR Consultancy Accountancy AGM Expenses County Trustees, Expenses 2.234 9.021 2,234 9.021 1,635 8.243 1,635 8.243 21 NorriNGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 2023 2022 13 OTHER EXCEPTIONAL EXPENDITURE Crystalisation 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 Profit on disposal of fixed assets 25,718 (80) 27,461 (4,125) 15 MEMBERSHIP SUBSCRIPTIONS Amount received in advance brought forward Membership Subscriptions Less." Paid to Scout Association 24,258 358,231 1256,913) 19,589 336,571 {239,119) 125,576 (25,329) 100,247 117,041 (24,258) 92,783 Less amount received in advan￿ carried forward County Levy 16 EXAMINERS FEES 2023 2022 Fees payable to the independent examiner for:_ Independent examination of the financial statements Other assurance servI￿S 2.850 2,304 2,750 2,288 5.154 5,038 17 STAFF COSTS Wages and Salaries Redundancy National Insurance Pensions Costs - Defined Benefrts Scheme Defined Contribution Scheme 25.386 26,616 16,845 4,885 104 327 25,713 48,450 The number of staff to whom Retirement Benefits accruing.. Defined Benefit Scheme There are two employees wrthin defined contribution scheme run by NEST. AII contributions were up to date at the year end. The average number of persons employed was 2 (2022: 2). There are no employees with emoluments above £60,000 (2022:Nil). 22 NorriNGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 18 TRUSTEE REMUNERATION AND EXPENSES The aggregate amount reimbursed to 4 (2022: 5) County Executrve Committee Members during the year in respect of travel and other expenses was £2.234 (2022: £1.635). Trustees did not receive any remuneration for the year ended 31 st December 2023. In 2022 the County Secretary who is a trustee re￿IVed remuneration in her capacity as County Secretary of £18.276. a redundancy payment of £16,845 and pension contributions amounted to £4,885 . 19 GRANTS PAYABLE 2023 2022 Scout Districts - Scout Groups - Scout Groups- Individuals - to fund attendance at acttvities to fund attendan￿ at activities to fund additional scouts'ng facilities to fund attendan￿ at activities 300 300 190 5,632 190 6,232 20 TANGIBLE FIXED ASSETS Fixtures Freehold Leasehold Motor and Property property Equipment Vehicles Fittings Total COST At 1st January 2023 Additions Disposals 234,979 58,979 142,218 17,575 7,574 (400) 25,116 478,867 7,574 1400) AT 31ST DECEMBER2023 234,979 58,979 149,392 17,575 25,116 486,041 DEPRECIATION At 1 st January 2023 Charge Disposals 93.722 4,700 14,962 2.564 107.127 14,060 14,708 3,515 (80) 24.783 254,654 231 25.718 (80) AT 31ST DECEMBER2023 98,422 17,526 121.755 17,575 25,014 280,292 NET BOOK VALUES AT 31ST DECEMBER 2023 136,557 41A53 27,637 102 205,749 AT 31ST DECEMBER 2022 141,257 44,017 35,091 3,515 333 224,213 The net book value of tangible assets are used for charitable purposes. The title to the freehold propety is held on behalf of the County Scout Counal in the name of the custodian trustee, The Scout Assocth"on Trust Corporats'on Limited 23 NO￿INGHAMsH1RE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 2023 2022 21 DEBTORS Trade Debtors Amouts Owed by Group Undertakings Other Debtors Prepayments and Accrued Interest 1.729 5,263 25.654 7,606 2.415 3.815 101,166 5,718 40,252 113,114 Other debtors of £101,166 in 2022 represents payments made in advance for the 2023 International Jamboree 22 CREDITORS: Amounts falling due within one year Trade Creditors Accruals and deferred income Social security and other taxes Pension liability other Creditors 590 37.525 8.999 445 30,857 195,000 111,085 1,265 48,379 339,231 The 2022 comparative figure for other creditors includes £84,370 in respect of the 2023 Intemational Jamboree. 23 PENSIONS AND OTHER POST RETIREMENT BENEFITS The amount recognised in in the statement of financial activities as an expense in relation to pension contributions Defined Contribution scheme Defined benefit scheme 327 104 4,885 24 NorriNGHAMSHIRE COUPtrf scour COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 24 STATEMENT OF FUNDS Balance Incomlng Outgolng 01.01.23 Resources Resources Balances Transfers 31.12.23 RESTRICTED FUNDS Scout Leaders Training fund Gang Show Water Activity Centre Wortd Scout Jarnboree 1,000 2.000 2,OC 2.983 132.325 138,308 {2.983) (152.560) (155,543) 19.140 19,140 1.095 3,000 UNRESTRICTED Unrestrictsd Designated Funds Acttvity Bursary Stheme Building Maintenan￿ Fund Development Fund District Support Fund Gang Shows Headquarters Building Water A¢tivty Centre Buihling Contingency Fund Intemational Fund Major Incident Response Fund 5,000 35.000 49,000 40,000 60,000 20,OLN) 49.400 47,064 80,LTrJO 250.000 15,tsJO 430 (7.084) {20.000) (250,(N)O) 145.000 75,000 {3.600} {830) 145.000 75.01)0 10.000 10.000 {830) 145,234) 429,000 (165.510) 44,139 205,321 13,6CW) 10,000 475,064 Gen8ral Funds 77.591 249.101 Totsl Unrestricted Funds 552,655 249,101 (166.340) (1.095) 634.321 Tolal Funds Restrlcted Funds Scout Leaders Training fund A fund donated by the Nottingham Rock 8rMI Heather Club to finance the training of Scout leaders who have diffiGulty funding their contribution towards courses on dimbing and hillwalking. Gangshow A donation from the J N Derbyshire trust towards the next Nottinghamshire Scout and GuKle Gang show2025. Water Aetlvlty Centre This fvnd represents donations re￿Ived for use by the Water Activty Centre World Scout Jamboree A fund respect of the 2023 World Scout Jamboree in South Korea. 571,795 387,409 {321,883) 637.321 natsd Funds The funds have been set up for the ft>llowing purpose8:. Activity Bursary Fund to support adult training for adventurous activitt8S Building Maintenance Fund to provide for any ex￿pt￿)n8I maintenance of the Headquarters building lo set a&de funds for the fvture development of ScoutirNJ for young people in Notb'nghamshire To establish a speafic fvnd for the finanoal support that individual Distn'cts may require to assist them with their development plans. Development Fund District Support fund 25 NOThINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (CONTINUED) 24 STATEMENT OF FUNDS cont5nu•d Desi natsd Funds continued Gang Shows to speafically eannark sufficient fijnds for the settlement of any liabilities that may have been incurred in the unlikely event that a Gang Show has to be Can￿lled Headquarters building to set ￿ a fund for the estimated cost of eventual replacement of the Headquarters building. This fund is no longer required. Water Activty Cenlre Buil