**Charity Registration Number : 522441**
## **Nottinghamshire County Sout Council**
**Report and Financial Statements**
**Year Ended 31 December 2024**
**Nottinghamshire County Scout Council Contents**
|Administration
Officials
Report of the County Trustee Board
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements|**Page**|
|---|---|
||**1**
**2**
**3-7**
**8**
**9**
**10**
**11**
**12-23**|
## **Nottinghamshire County Scout Council Administration**
## **Registered Charity Number**
522441
**Governing Document** Policy Organisation and Rules of the Scout Association **Headquarters** Nottinghamshire County Scout Council Unit One Trinity House Robey Close Linby Nottinghamshire NG15 8AA Telephone Number: 0115 952 3617 E-mail: Office@notts-scouts.org.uk **County Registration Number With The Scout Association** 147 **The Scout Association** Gilwell Park Chingford London E4 7QW **Independent Examiner** Iliffe Poulter Ltd 1A Bonington Road Mapperley Nottingham NG3 5JR **Bankers** Co-operative Bank Business Direct PO Box 250 WN86WT **Solicitors** Browne Jacobson Solicitors Mowbray House Castle Meadow Road Nottingham NG2 1BJ **Custodians** The Scout Association Trust Corporation Limited Gilwell Park Chingford London E4 7QW
Page 1
## **Nottinghamshire County Scout Council Officials**
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.
## **Vice 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 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**
## **Name**
Stuart Howells Jack Kellas Christopher Flewitt Gavin Hammond Jordan Phillips Paul Neal Jacob Piechota Kate Smith Craig Cole (Appointed 13/06/2024) Christopher Clifford (Appointed 13/06/2024) Gio Kelsey-Dicabria (Retired 29/11/2024) Steven Tupper (Retired 13/06/2024) John Asplin (Retired 13/06/2024) Jayne Burton-Naylor (Retired 13/06/2024)
County Chair County Youth Lead County Treasurer{s)
County Lead Volunteer County Deputy Chair
County Lead Volunteer County Treasurer{s) County Secretary
Page 2
## **Nottinghamshire County Scout Council Report Of The County Trustee Board For The Year Ended 31 December 2024**
The County Trustee Board presents its report together with Financial Statements for the year ending 31st December 2024. This document should be read in conjunction with the "Policy, Organisation & Rules" of the Scout Association (POR).
## **Structure, Governance And Management**
The County's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules (POR) o f The Scout Association. The County Scout Council have adopted the model constitution for a Scout County outlined in POR.
The County is a trust established under its rules which are common to all Scouts.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association and the process the County Board determine.
## **Additional governance issues**
The County is managed by the County Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Trustee Board consists of the Chair, Treasurer and up to 10 further Trustees (including 2 Ex Officio Trustees) and meets a minimum of 4 times a year. There must be a minimum of 5 Trustees.
Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board.
The County Trustee Board exists to make sure the charity is well-managed, risks are assessed mitigated, buildings and equipment are in good working order, and everyone follows legal and requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life.
## **Objectives And Activitie**
Summary of the objectives of the charity set out in its governing document found within POR.
## **The Values of Scouting**
As Scouts we are guided by these values:
- Integrity - We act with integrity; we are honest, trustworthy and loyal.
- Respect - We have self-respect and respect for others.
- Care - We support others and take care of the world in which we live.
- Belief - We explore our faiths, beliefs and attitudes.
- Co-operation - We make a positive difference; we co-operate with others and make friends.
Page 3
**Nottinghamshire County Scout Council Report Of The County Trustee Board For The Year Ended 31 December 2024**
## **The Scout Method**
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 activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
## **What do Scouts do?**
Scouts is where young people make new friends, have amazing adventures, and learn new skills Scouts are do-ers and give-it-a-go-ers. Yes, we go camping, hiking, swimming, abseiling, cycling and canoeing.
But, we also get to hang out with our friends every week – having fun, playing games, working in a team and taking on new challenges.
Every week, across the UK, Scouts give almost half a million 4-25 year olds the skills they need for school, college, university, the job interview, the important speech, the tricky challenge and the big dreams: the skills they need for life.
Everyone’s welcome here. All genders, races and backgrounds. Regardless of your young person’s physical ability – there’s a Scout adventure out there waiting for them. And we’ll help them find it.
## **Achievements And Performance**
## **Key Achievements**
Below are our key achievements in 2024, and you’ll be able to find out lots more detail and achievements in the County Lead Volunteer's Annual Report available on the website.
## **Programme**
- Top awards earned: 1,271 Chief Scouts Awards, 131 Duke of Edinburgh Awards, 14 Young Leader Belts & 3 King’s Scout Awards
• Notts Scouts Adventure delivered 28,769 youth activity hours and 6,000 adult training hours and introduced new activities like Mega SUPs. It was the first-time use of Hoveringham Activity Centre at County Camp with 760 activity slots. Progress is being made on the new activity centre building, ensuring long-term adventure programme sustainability. We have 110 volunteers supporting the adventure programme.
• The BIG Weekend returned after six years since our last county camp. Over 3,000 participants took part. We relocated to Newark Showground after flooding, offering a full programme including new features like a driving school and silent disco. It involved 18 months of planning and widespread volunteer support.
• Nottingham Gang Show is preparing for its 75th anniversary in 2025. There’s been a record audition turnout: 123 senior and 63 junior cast members, all supported by 70+ volunteers.
Page 4
**Nottinghamshire County Scout Council Report Of The County Trustee Board For The Year Ended 31 December 2024**
## **Growth & Development**
- Youth membership increased by 2.2%, exceeding national growth.
- Squirrel numbers rose by 50%, despite slight dips in Beaver and Cub sections.
- Young Leaders increased by 11%, strengthening youth leadership development.
- We introduced tailored District growth plans, with a continued focus on expansion of Squirrel Dreys.
## Volunteer Experience
- Launched new digital tools to modernise volunteering (new membership and learning platforms).
- Go-Live Support Team resolved hundreds of volunteer queries.
## **Volunteering Development**
- We delivered lots of training courses, particularly for First Response
- We awarded 108 Wood Badges to our volunteers to recognise the completion of the adult training scheme.
• Launched a County Scout Experience Survey for feedback and input into the new county plan. • Planning to introduce learning opportunities in mental health, neurodiversity, and behaviour management.
• We recognised lots of our volunteers, with 179 Good Service Awards and 366 Length of Service Awards (totalling 5,920 years of service). Our County Awards Advisory Group have fostered a strong culture of appreciation.
## Perception
- We revitalised our county newsletter, making it more engaging and frequent with bitesize content.
- We welcomed our new Chief Scout, Dwayne Fields, to The BIG Weekend.
- Scout Ambassador Tim Peake’s visit to Nottingham featured on our national social media pages.
• Forged partnerships with local organisations (e.g. Nottingham Panthers where over 600 discounted tickets have been sold).
## **Our Ambitions And Areas Of Focus Are**
To deliver our strategic vision, we will remain focused on several top-level targets. These key performance indicators will allow us to track progress against our plan and ensure we remain focused on what is important to help Scouting thrive in Nottinghamshire.
We are due to receive a new national strategy in the next 18 months, so this county strategy will be for an interim period of 18 months until the end of 2026. After this point, the plan will be realigned to the new national strategy, although we are not anticipating a drastic change of focus.
## **Growth**
We believe Scouts changes lives, so we want to give every young person and adult in Nottinghamshire the opportunity to join wherever possible.
By the end of 2026 we will:
• Have over 750 Squirrels (356 in 2024), by continuing to open new dreys. We will open at least one new section per district per year.
• Have over 7,400 6-18 year olds (7,109 in 2024) by targeting missing sections in groups and filling existing sections with availability through strategic membership enquiry allocation.
• Have over 1,500 frontline volunteers (1,413 in 2024) by providing a warmer welcome, greater appreciation and investing in our young leaders.
Page 5
**Nottinghamshire County Scout Council Report Of The County Trustee Board For The Year Ended 31 December 2024**
## **Programme**
Programme is at the heart of what our young people experience. We want to provide an enjoyable, safe, and high-quality programme, consistently delivered by skilled volunteers.
## By the end of 2026:
- 40% of youth members achieve top awards (32% in 2024) by supporting sections with programme that is difficult to deliver by providing support, assets and events.
- Over 66% of our members are able to actively influence their weekly programme by providing volunteers with inspiration and guidance on running effective youth forums.
## **Safety**
Keeping our members safe is our highest priority in Scouting. We need to be safe, seen to be safe, and prove that we are safe. We will support our volunteers to understand their responsibilities for running safe activities and maintaining safe meeting places. By the end of 2026 we will:
- Maintain a compliance score of >98% for all mandatory safety and safeguarding learning.
• Ensure at least 80% of adult volunteers feel confident in ensuring the activities they run are safe, by providing support, inspiration and contact points for matters of safety.
## **Trusteeship And Training**
The Trustees of the Nottinghamshire County Scout Council are appointed by members of the Council and stand for periods of three years.
Following the AGM, new Trustees are inducted. The induction covers the role of a Trust, their responsibilities, an overview of the County and what is expected of them over the coming year.
## **Financial Review**
The Trustees have agreed a significant investment to the facilities at Hoveringham Activity Centre, which will be 50% funded by our reserves, the balance through external funding, starting in late summer 2025, forecast to be completed in Spring 2026.
The Trustees have agreed to utilise part of our reserves by investing in local Scouting through a Grants Programme, to be launched at the AGM. There will be 5 grants available in total, for District Support to create new income streams to support District Grants; Development Grants to support new Groups and Sections; Community Grants to support community projects, Safety and Accessibility Grants to support safe Scouting for all; and Activity Grants to ensure that no one is excluded from attending events on financial grounds.
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.
## **Reserves Policy**
The Scout Council's reserves comprise of funds designated for specific purposes of £530,000 Restricted Funds of £27,000 and general reserves of £137,331 of which £125,804 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 range 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 County Trustee Board.
Other short-term deposits provide additional income for the Scout Council's activities. As at 31st December 2024, the total funds amounted to £694,331 (2023 £637,321). These are detailed in note 23 to the Financial Statements.
Page 6
Nottinghamshire County Scout Council Report Of The County Trustee Board For The Year Ended 31 December 2024
**----- Start of picture text -----**
Funding
**----- End of picture text -----**
The County Trustee Board are satisfied that the County's assets are sufficient and available to fulfil its current obligations.
## Risk Assessment
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. During the year the Trustees have established a Risk & Compliance Committee to enhance risk management.
Statement Of Trustees' 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 Charity 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. . state 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 presume that the Charity will continue in business
The Trustees are responsible for keeping accounting records that disclose, with reasonable accuracy, the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, The Charity (Accounts and Reports) 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 detection of fraud and other irregularities.
**----- Start of picture text -----**
-> or
Stuart Howells
County Chair
**----- End of picture text -----**
Page 7
## Independent Examiner's Report To The County Executive Committee Of Nottinghamshire County Scout Council
| report to the charity trustees on my examination of the accounts of the charity for the year ended 31st December 2024 which are set out on pages 11 to 24.
This report is made solely to the Charity's Trustees as a body, in accordance with Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that | might state to the Charities Trustees those matters | am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, | do not accept, or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my Independent examination work, for this report, or for the opinions | have found.
## Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## Independent examiner's statement
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination by because | am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records ; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
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 understanding of the accounts to be reached.
For and on behalf of Iliffe Poulter Ltd Date Zdop (052[a a
1a Bonington Road, Mapperley, Nottingham, Nottinghamshire NG3 5JR
Relevant professional qualification or body: Institute of Chartered Accountants in England & Wales
Page 8
## **Nottinghamshire County Scout Council Statement Of Financial Activities For The Year Ended 31 December 2024**
|**Notes**
Donations and Legacies
**4**
Charitable Activities
**5**
Other Trading Activities
**6**
Investment Income
**7**
**TOTAL**
Raising Funds
**8**
Charitable Activities
**9**
Other Exceptional Expenditure
**12**
**TOTAL**
**NET INCOME/( DEFICIT)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Fund balances brought forward
**23**
Funding received
Funding utilised
**Fund balances carried fwd**
**23**
**INCOMING RESOURCES**
**RESOURCES EXPENDED**|**Unrestricted**
**Restricted**
**2024**
**2023**
**£**
**Total Funds**
**Total Funds**
13,267
-
**13,267**
32,887
107,224
223,095
**330,319**
296,864
48,412
17,480
**65,892**
48,495
10,207
-
**10,207**
9,163
179,110
240,575
**419,685**
387,409
18,001
15,403
**33,404**
24,905
100,438
201,788
**302,226**
296,978
47,045
-
**47,045**
-
159,778
222,897
**382,675**
321,883
19,332
17,678
**37,010**
65,526
19,332
17,678
**37,010**
65,526
634,321
3,000
**637,321**
571,795
-
26,000
**26,000**
-
(
4,000 ) (
2,000 ) **(**
**6,000 )**
-
649,653
44,678
**694,331**
637,321|
|---|---|
All activities relate to continuing operations
The notes on pages 12 to 23 form part of these Financial Statements
Page 9
## Nottinghamshire County Scout Council Balance Sheet As At 31 December 2024
**----- Start of picture text -----**
2024 2023
Note £ £ £ £
FIXED ASSETS
Tangible Assets 19 172,599 205,749
CURRENT ASSETS
Stocks - 900
Debtors 20 14,680 40,252
Cash at Bank and in Hand 561,938 438,799
576,618 479,951
CREDITORS: amounts falling
due within one year 21 54,886 48,379
NET CURRENT ASSETS 521,732 431,572
NET ASSETS 694,331 637,321
Represented by:
RESTRICTED FUNDS 23 27,000 3,000
UNRESTRICTED FUNDS
Designated funds 23 530,000 429,000
Unrestricted funds 23 137,331 205,321
667,331 634,321
THE COUNCIL'S FUNDS 694,331 637,321
**----- End of picture text -----**
The financial statements were approved by the Trustees on 29th May 2025 and are signed on their behalf by:
CJ Flewitt
Trustee-Treasurer
JA[Howher] S Howells Trustee- County Chair
The notes on pages 12 to 23 form part of these financial statements.
Page 10
## **Statement Of Cash Flows For The Year Ended 31 December 2024**
|||**2024**
**2023**|
|---|---|---|
|||**£**
**£**|
|**Cash flows from operating activities**:|||
|Net cash provided by (used in )operating activities||**130,550**
136,115 )
(|
|**Cash flows from investing activities**|||
|Interest on bank deposits||**10,207**
9,163|
|Purchase of fixed assets|**(**|**17,618 )**
7,574 )
(|
|Proceeds from sale of tangible assets||**-**
400|
|Net cash used in investing activities|**(**|**7,411 )**
1,989|
|Change in cash and cash equivalents during the year||**123,139**
134,126 )
(|
|Cash and cash equivalents at the beginning of the year||**438,799**
572,925|
|**Cash and cash equivalents at the end of the year**||**561,938**
438,799|
|**Reconciliation of net income/{expenditure) to net cash flow**|**from operating**|**activities**|
|Cash at bank and in hand brought forward|||
|Net income/(expenditure) for the year||**37,010**65,526|
|Adjustments for :|||
|Depreciation||**50,768**25,718|
|Profit on disposal of fixed assets||**-**( 80 )|
|Interest on bank deposits|**(**|**10,207 )** ( 9,163 )|
|Funding received||**26,000**-|
|Funding utilised|**(**|**6,000 )** -|
|(increase)/decrease in stocks||**900**
( 126 )|
|(increase)/decrease in debtors||**25,572**72,862|
|(Decrease)/increase in creditors||**6,507**( 290,852 )|
|||**130,550**( 136,115 )|
|Cash at bank and in hand||**561,938**
438,799|
The notes on pages 12 to 23 form part of these financial statements.
Page 11
**Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024**
## **1 Constitution**
The charity is a public benefit entity and a registered charity in England and Wales Charity number 522441 and is unincorporated whose purpose is to promote the development of young people in achieving their full physical social and spiritual potentials as individuals as responsible citizens and as members of their local National and International Communities. The address of the principal office is Unit 1 Trinity House, Robey Close, Linby, Nottinghamshire, NG15 BAA.
## **2 Statement Of Compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,' the 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**
## **a The Basis of Preparation**
The Financial Statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these Financial statements. The Financial Statements are presented in sterling.
## **b Scope of the Financial Statements**
The Financial Statements cover the activities controlled by Nottinghamshire County Scout Council. The activities 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.
## **c Preparation of Accounts on a going concern basis**
After reviewing the forecasts and budgets the Trustees have a reasonable expectation that the Charity has adequate resources to continue operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its Financial Statements.
## **d Consolidation**
The Charity is not required to prepare consolidated accounts in accordance with the Charities Act 2011 **e Recognition of income**
## **Membership Subscriptions**
Membership subscriptions are paid in advance for the year ending on 31st March. The amount receivable for the year ended 31st December 2023 is shown in the Statement of Financial Activities.
## **Grants Receivable**
Grants are recognised 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 received and the amount can be reliably ascertained
Donations and voluntary income are recognised when they are received.
## **Income from Charitable Activities**
This comprises income from the provision of events, celebrations and activities supporting the objects of the Charity . Income received in advance of the provision of Scouting events is deferred until the criteria for income recognition is met.
In respect of donated goods for sale in the Charity shop, values are not recognised on receipt of 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
Page 12
**Nottinghamshire County Scout Council Notes To The Financial Statements**
**For The Year Ended 31 December 2024 (Continued)**
## **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 once 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 governance 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 resources.
## **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 concerned 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 term of the lease.
## **g Tangible Fixed Assets**
Fixed assets are stated at cost. The costs of minor additions or those costing below £1,000 are not capitalised , but written off through the statement of financial activities.
Depreciation is calculated to write off the cost less estimated residual value of fixed assets over their useful lives by equal instalments as follows:-
|Freehold Land|Not depreciated|
|---|---|
|Freehold Property|Over 50 years|
|Leasehold Property Improvements|Over 23 years|
|Fixtures and Fittings|Over 15 years|
|Equipment|Between 3 and 5 years|
|Motor Vehicles|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.
Page 13
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **j Short Terms Deposits**
These are cash deposits 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 with a short maturity of 3 months or less from the date of acquisition or opening of the deposit or similar kind.
## **l Creditors and Provisions**
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will 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.
## **m Financial Instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently at their settlement value.
## **n Defined Contribution Plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
## **o 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 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 earmarked for a special purpose by donors or terms of an appeal.
|**4 Donations And Legacies**
Donations
Legacies
General Grants provided by Notts County Council
Donations
Legacies
General Grants provided by Notts County Council|**Total Funds**
Unrestricted
Restricted
**2024**
£
£
**£**
13,267 -**13,267**
- -**-**
- - -
13,267 -**13,267**
Total Funds
Unrestricted
Restricted
2023
**£**
**£**
**£**
- 5,983 5,983
25,654 - 25,654
1,250 - 1,250
26,904 5,983 32,887|
|---|---|
Page 14
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **5 Charitable Activities**
|Membership Subscriptions (note 14)
Adventure
The Big Weekend
Emergency Scout Support Team
Jamboree
Other Activities
Nottingham Emergency Scout Support Team
Books and Badges
Membership Subscriptions (note 14)
Activities and Sports
Notts Scout Adventure Centre
Jamboree
Other Activities
Nottingham Emergency Scout Support Team
Books and Badges
**6 Other Trading Activities**
Unrestricted
£
Gang Show
-
Charity Shops
48,412
48,412
**7 Investment Income**
Bank Interest Receivable|Restricted
£
17,480
-
17,480
Unrestricted
£
10,207|**Total Funds**
Unrestricted
Restricted
**2024**
£
£
**£**
105,954
**105,954**
- 43,965**43,965**
- 155,558**155,558**
- 23,572**23,572**
1,270 -**1,270**
- -**-**
- -**-**
**- - -**
107,224
223,095
**330,319**
Total Funds
Unrestricted
Restricted
2023
**£**
**£**
**£**
100,247 - 100,247
- - -
43,743 - 43,743
- 132,325 132,325
3,084 - 3,084
14,242 - 14,242
3,223 - 3,223
164,539
132,325
296,864
**Total Funds**
Total Funds
**2024**
Unrestricted
2023
**£**
£
£
**17,480**
-
-
**48,412**
48,495
48,495
**65,892**
48,495
48,495
**Total Funds**
Total Funds
**2024**
Unrestricted
2023
**£**
£
£
**10,207**9,163 9,163|
|---|---|---|
Page 15
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **8 Costs Of Other Trading Activities**
|Gang Shows
Charity Shops
Support Costs
Depreciation
Gang Shows
Charity Shops
Support Costs
Depreciation|**Total Funds**
Unrestricted
Restricted
**2024**
£
£
**£**
486 15,403**15,889**
15,056 -**15,056**
- -**-**
2,459
-**2,459**
18,001 15,403**33,404**
Total Funds
Unrestricted
Restricted
2023
£
£
£
770 - 770
14,135 - 14,135
10,000
-
10,000
-
-
-
24,905 - 24,905|
|---|---|
Page 16
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **9 Expenditure On Charitable Activities**
|Activities and Sports
Notts Scout Adventure Centre
Jamboree
The Big Weekend
Other Activities
Training
County Team Recognition
Nottingham Emergency Scout Support Team
Regional Fund
Development
Grants Payable (Note 18)
Commissioners and Advisors Expenses
Depreciation
Profit on Disposal of Fixed Assets
Books and Badges
Support Costs (Note 10)
Activities and Sports
Notts Scout Adventure Centre
Jamboree
The Big Weekend
Other Activities
Training
County Team Recognition
Nottingham Emergency Scout Support Team
Regional Fund
Development
Grants Payable (Note 18)
Commissioners and Advisors Expenses
Depreciation
Profit on Disposal of Fixed Assets
Books and Badges
Support Costs (Note 10)|**Total Funds**
Unrestricted
Restricted
**2024**
£
£
**£**
5,565 -**5,565**
- 29,115**29,115**
- -**-**
2,636 149,852**152,488**
1,113 -**1,113**
1,504 -**1,504**
- -**-**
- 22,821**22,821**
1,500 -**1,500**
5,976 -**5,976**
- -**-**
6,723 -**6,723**
13,507 -**13,507**
- -**-**
5,891 -**5,891**
56,023 -**56,023**
100,438 201,788**302,226**
Total Funds
Unrestricted
Restricted
2023
£
£
£
24,370 2,983 27,353
- 152,560 152,560
- - -
754
- 754
8,701
- 8,701
7,043 - 7,043
12,865
- 12,865
1,500
- 1,500
830
- 830
190
- 190
1,545
- 1,545
19,267
- 19,267
( 80 )
- ( 80 )
3,586
- 3,586
60,864
- 60,864
141,435 155,543 296,978|
|---|---|
Page 17
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **10 Support Costs**
|Administration Salaries and NIC
Pension Contributions
Repairs and Renewals
Printing and Stationary
Postage and Telephone
Insurance
Rates, Heat, Light and Water
Bank Charges
Other Expenses
Depreciation
Irrecoverable VAT
Bad Debts
Governance Costs (note 11)
Charitable Activities
Raising Funds|**Total Funds**
Total Funds
Unrestricted
**2024**
Unrestricted
2023
£
**£**
£
£
19,456
**19,456**
25,386
25,386
100
**100**
327
327
3,731
**3,731**
4,511
4,511
3,052
**3,052**
2,216
2,216
1,532
**1,532**
2,414
2,414
4,047
**4,047**
3,616
3,616
8,587
**8,587**
6,947
6,947
1,036
**1,036**
980
980
4,370
**4,370**
4,315
4,315
4,802
**4,802**
6,451
6,451
-
**-**
4,689
4,689
-
**-**
9 )
(
9 )
(
5,310
**5,310**
9,021
9,021
56,023
**56,023**
70,864
70,864
**-**
56,023
**56,023**
60,864
60,864
**-**
10,000
10,000
56,023
**56,023**
70,864
70,864|
|---|---|
The above support 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
## **11 Governance Costs**
|Examiners Fee
HR Consultancy
Accountancy
Legal & professional
AGM Expenses
County Trustees' Expenses|**Total Funds**
Total Funds
Unrestricted
**2024**
Unrestricted
2023
£
**£**
£
£
1,965**1,965**2,850 2,850
1,560**1,560**1,560 1,560
722**722**2,304 2,304
796**796**- -
-**-**73 73
267**267**2,234 2,234
5,310**5,310**9,021 9,021|
|---|---|
|**12 Other Exceptional Expenditure**
Irrecoverable funds lost to external fraud
Irrecoverable loan written off
Depreciation adjustment to reflect revaluation of building|**2024**
2023
**£**
£
**9,905**
-
**7,140**
-
**30,000**
-
**47,045**-|
|---|---|
Page 18
## **Nottinghamshire County Scout Council Notes To The Financial Statements**
## **For The Year Ended 31 December 2024 (Continued)**
|**13 Net Income**
Net income is stated after charging /(crediting)
Depreciation of tangible fixed assets
Profit on disposal of fixed assets
**14 Membership Subscriptions**
Amount received in advance brought forward
Membership Subscriptions
Less: Paid to Scout Association
Less amount received in advance carried forward
County Levy
**15 Examiners Fees**
Fees payable to the independent examiner for:-
Independent examination of the financial statements
Other assurance services
**16 Staff Costs**
Wages and Salaries
Redundancy
National Insurance
Pensions Costs - Defined Benefits Scheme
Defined Contribution Scheme
The number of staff to whom Retirement Benefits accruing:
Defined Benefit Scheme|**2024**
2023
**£**
£
**50,768**25,718
**-**( 80 )
**25,329**24,258
**107,691**358,231
**-**( 256,913 )
**133,020**125,576
**( 27,066 )** ( 25,329 )
**105,954**100,247
**1,965**2,850
**722**2,304
**2,687**5,154
**19,472**25,386
- -
**( 16 )** -
- -
**100**327
**19,556**25,713
- -|
|---|---|
There was one employees within defined contribution scheme run by NEST. All contributions were up to date at the year end. The average number of persons employed was 1 (2023: 2). There are no employees with emoluments above £60,000 (2023: Nil).
## **17 Trustee Remuneration And Expenses**
The aggregate amount reimbursed to County Executive Committee Members during the year in respect of travel and other expenses was £267 (2023: £2,234).
Trustees did not receive any remuneration for the year ended 31st December 2024.
|**18 Grants Payable**
Individuals - to fund attendance at activities|**2024**
2023
**£**
£
-
190|
|---|---|
Page 19
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
**----- Start of picture text -----**
19 Tangible Fixed Assets
Freehold Leasehold Equipment Motor Fixtures and Total
Property Property Vehicles Fittings
£ £ £ £ £ £
Cost
At 1st Jan 2024 234,979 58,979 149,392 17,575 25,116 486,041
Additions - - 17,618 - - 17,618
- - - -
Disposals ( 33,696 ) ( 33,696 )
At 31st Dec 2024 234,979 58,979 133,314 17,575 25,116 469,963
Depreciation
At 1st Jan 2024 98,422 17,526 121,755 17,575 25,014 280,292
Charge 4,700 32,564 13,402 - 102 50,768
- - - -
Disposals ( 33,696 ) ( 33,696 )
At 31st Dec 2024 103,122 50,090 101,461 17,575 25,116 297,364
Net Book Values
At 31st Dec 2024 131,857 8,889 31,853 - - 172,599
At 31st Dec 2023 136,557 41,453 27,637 - 102 205,749
The net book value of tangible assets are used for charitable purposes.
The title to the freehold property is held on behalf of the County Scout Council in the name of the
custodian trustee, The Scout Association Trust Corporation Limited
2024 2023
£ £
20 Debtors
Trade Debtors 6,524 1,729
-
Amounts Owed by Group Undertakings 5,263
Other Debtors - 25,654
Prepayments and Accrued Interest 8,156 7,606
14,680 40,252
Last year Trade Debtors included Legacy £25,654
Last year Prepayment & Accruals included undeposited funds £7,389
21 Creditors: Amounts Falling Due Within One Year
£ £
Trade Creditors 5,036 590
Accruals and deferred income 48,521 37,525
Social security and other taxes 1,119 8,999
Other Creditors 210 1,265
54,886 48,379
22 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 100 327
Defined benefit scheme - -
**----- End of picture text -----**
Page 20
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **23 Statement Of Funds**
|**23 Statement Of Funds**||||
|---|---|---|---|
||**Balance**
**Incoming**|**Outgoing**|**Balances**|
||**01-Jan-24**
**Resources**|**Resources**|**Transfers**
**31-Dec-24**|
|**RESTRICTED FUNDS**
Scout Leaders Training fund
Gang Show
Adventure Build|**£**
**£**
1,000
-
2,000
5,000
-
21,000|**£**
-
(
2,000 )
-|**£**
**£**
-
**1,000**
-
**5,000**
-
**21,000**
**-**|
||3,000
26,000|(
2,000 )|-
**27,000**|
|**UNRESTRICTED**
**Unrestricted Designated Funds**
Activity Bursary Scheme
Building Maintenance Fund
Community Fund
Development Fund
District Support Fund
Gang Shows
Safety Fund
Water Activity Centre Building
Contingency Fund
International Fund
Major Incident Response Fund|5,000
-
35,000
-
-
-
49,000
-
40,000
-
60,000
-
-
-
145,000
-
75,000
10,000
-
10,000
-|-
-
-
-
(
4,000 )
-
-
-
-
-|95,000
**100,000**
(
35,000 )
**-**
50,000
**50,000**
1,000
**50,000**
24,000
**60,000**
(
60,000 )
**-**
50,000
**50,000**
75,000
**220,000**
(
75,000 )
**-**
(
10,000 )
**-**
(
10,000 )
**-**
**-**|
|General Funds|429,000
-
205,321
277,155|(
4,000 )
(
222,897 )|105,000
**530,000**
(
122,248 )
**137,331**|
|**Total Unrestricted Funds**|634,321
277,155|(
226,897 )|(
17,248 )
**667,331**|
|**Total Funds**|637,321
303,155|(
228,897 )|(
17,248 )
**694,331**|
## **Restricted Funds**
## **Scout Leaders Training fund**
A fund donated by the Nottingham Rock and Heather Club to finance the training of Scout leaders to safely take young people into the hills
## **Gang show**
A donation from the J N Derbyshire trust towards the next NottsScout and Guide Gang show 2025.
## **Water Activity Centre / Adventure**
This fund represents donations received for the new build at Hoveringham due to commence Summer 25
## **Designated Funds**
## **The funds have been set up for the following purposes:-**
Activity Fund The activity bursary fund has been expanded to cover leader adventurous activity training and financial support to ensure no young people are prevented from attending activities due to financial hardship Building Maintenance Fund This has been closed with funds transferred to a safety fund to ensure
Scout buildings are accesible to all and can operate safely
Development Fund
to set aside funds for the future development of Scouting for young
people in Nottinghamshire
District Support fund
To establish a specific fund _for_ the financial support that individual Districts invest in new income streams to provide financial support locally
Page 21
## **Nottinghamshire County Scout Council Notes To The Financial Statements For The Year Ended 31 December 2024 (Continued)**
## **23 Statement Of Funds Continued Designated Funds continued**
Water Activity Centre Building A fund for the construction of a new Water Activity Centre building.
## **24 Analysis Of Net Assets Between Funds**
|Tangible Fixed Assets
Current Assets
Creditors less than one year
Tangible Fixed Assets
Current Assets
Creditors less than one year|**Total Funds**
**2024**
Unrestricted
Restricted
£
£
**£**
172,599 -**172,599**
549,618 27,000**576,618**
( 54,886 ) -**( 54,886 )**
667,331 27,000**694,331**
Total Funds
2023
Unrestricted
Restricted
£
£
£
205,749 - 205,749
476,951 3,000 479,951
( 48,379 )
- ( 48,379 )
634,321 3,000 637,321|
|---|---|
## **25 Funds Held As Agent**
The County Scout Council previously administers funds on behalf of the East Midlands Regional Fund, whose members include Nottinghamshire, Derbyshire, Leicestershire, Lincolnshire and Northamptonshire County Scout Councils
|Funds Received: Members contributions
Funds paid out: Conference Expenses
Balance of Funds held at 31st December 2023
Transferred to Derbyshire County Scout Council
Balance of Funds held at 31st December 2024|**2024**
2023
**£**
£
**279,938**6,000
**( 279,938 )** ( 4,856 )
**-**1,144
**-**9,777
**-**( 10,921 )
**-**-|
|---|---|
The above figures are not included in these financial statements
## **26 Other Financial Commitments**
At 31st December 2024 the County Scout Council was committed to making payments under non-cancellable operating leases.
The land and lake at Hoveringham. The rent paid during the year amounted to £1,656.84 (2023: £1,656.84). The rent is subject to review every three years in line with the Retail Prices Index. The next review date is 31st March 2023. The lease terminates on 30th March 2044.
The Sherwood Charity shop lease has expired and it now a tenancy at will. The rent paid during the year amounted to £10,186 (2023: £10,102).
The trustees are not aware of any other financial commitments.
Page 22
**Nottinghamshire County Scout Council Notes To The Financial Statements**
## **For The Year Ended 31 December 2024 (Continued)**
## **27 Subsidiary Undertaking**
The Charity has a wholly owned subsidiary, Nottinghamshire Scout Activities a company limited by guarantee number 14005602 incorporated in England & Wales on 28th March 2022. The subsidiary has ceased to trade and has made an application to be struck off. A summary of the results of the subsidiary for the year ended 31st December 2024
The Statement of Financial Position as at 31st December 2024
Current assets - Current Liabilities - Net Current assets - Accruals and deferred income - Net assets -
## **28 Related Party Transactions**
The Charity has a wholly owned subsidiary as detailed in note 27 above. During the year an amount of £7,140 was written off as irrecoverable following on from the consequences of fraudulent activity by a third party reported last year. As at the balance sheet the amount due from the subsidiary was £Nil (2023 : £5,263).
Page 23