2023-03-31-accounts - South Yorkshire County Scout Council

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Trustees' Annual Report

For the period

From (start date) 0 1 0 4 2 1 to end date 3 1 0 3 2 2 Section A Reference and administration details South Yorkshire County Scout Council Charity name Other names the charity is known by 5 2 3 5 4 6 Registered charity number (if any) 1 0 0 0 0 1 2 5 HQ registration number County Office, Hesley Wood Scout Activity Centre Charity’s principal address White Lane Chapletown, Sheffield S35 2YH

Names of the charity trustees who manage the charity

Trustee Name	Office (if any)	Dates acted if not for whole year
Mr R N Wade	Chair
Mr S Alliott	Secretary
MrsF Lampitt	Treasurer
Mr N McKay
MissA Derbyshire		to October 2021
MsD Barrow
MsM Duffield
Mr A Hulse
AshleyHorsley
Mr A McAteer
M. N Leatherland		to October 2021
MrJThompson		to October 2021
Mr P Mercer
Cllr M Khan
MsV. Kemp
Mr. M Firth		fromOctober 2021
Mr. S Daley		from October 2021

Names and addresses of advisers (optional information but encouraged as best practice)

Type of advisor	Name	Address
None

South Yorkshire County Scout Council

Page 1 of 7

Registered Charity No: 523546

Section B

Structure, governance and management

Description of the charity’s trusts

Type of governing document 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 of The Scout Association. (e.g. trust deed, constitution) How the charity is constituted The County is a trust established under its rules which are common to all Scouts. (e.g. trust, association, company) Trustee selection methods The Trustees are appointed in accordance with the Policy, (e.g. appointed by, elected by) Organisation and Rules of The Scout Association.

Additional governance issues (optional information but encouraged as best practice)

You may choose to include additional The County is managed by the Executive Committee, the information, where relevant, about: 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. Policies and procedures adopted for: The Committee consists of 3 independent representatives, a) the induction and training of trustees; b) Chair, Treasurer and Secretary together with the County trustee' consideration of major risks and the Commissioner, elected, nominated and co-opted members systems and procedures to manage them and meets at least four times per year. Members of the Executive Committee complete 'Essential Information for Executive Committee' training within the first 5 months of joining the committee. This County Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointment and is responsible for: * The maintenance of property; * The raising of funds; * The administration of County finance; * The insurance of persons, property and equipment; * County public occasions; * Assisting in recruitment and support of adults; * Appointing any sub committees that may be required; * Appointing County Administrators and Advisors.

South Yorkshire County Scout Council

Page 2 of 7

Registered Charity No: 523546

Section B

Structure, governance and management (continued)

Risk and Internal Control

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

Lack of volunteer and staff Recruitment: The County would amend activities/premises available based on safe staffing levels. Work with Districts to support Groups to contiune to operate with safe volunteer levels or temporarily move young people to other Groups (where possible) Injury to leaders, helpers, supporters and members. The County through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced income. The County is primarily reliant upon income from Hesley Wood Scout Activity Centre, subscriptions and fundraising. The County does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the County on an ongoing basis, either temporarily or permanently.

Reduction, loss or change of senior volunteers. The County is totally reliant upon volunteers to run and administer the activities of the County. If there was a reduction or loss in the number of adults to an unacceptable level then there would have to be a reduction in activities and support given. Consideration could also be given to paying for services and/or working with other Scout Counties. A change in senior volunteers will be supported by increased County Executive Meetings and support from the Regional Commissioner and Regional Teams.

South Yorkshire County Scout Council

Page 3 of 7

Registered Charity No: 523546

Section C	Objectives and activities
Summary of the main activities in relation to these objects Summary of the objects of the charity set out in its governing document
	The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 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. 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.

	Supporting Districts and Groups in the delivery of quality programmes through delivery of training session, development
	opportunities and other support as and when required.

	Operating Hesley Wood Scout Activity Centre for the benefit
	of local and national Scouting.

	Provision of County wide activities and events for current and
	perspective members of Scouting
	.

Additional details of the objectives and activities (optional information but encouraged as best practice)

Public benefit statement	Grants are made available to support Scouts and Scouters in
	need. In particular financial support is given to adults
	undertaking nationally recognised qualifications (activity and
	first aid) to enable them to deliver these activities to young
	people.



	The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

South Yorkshire County Scout Council

Page 4 of 7

Registered Charity No: 523546

Section D	Achievements and performance
Summary of the main achievements of the charity during the year
	Decrease in the number of adults supporting Scouting within the County by 4.4% with a total of 2079 Increase in the number of young people accessing Scouting within the County by 13.5% with a total of 6,176
	Delivered Woodbadge training to adults across the County to ensure they can deliver high quality Scouting and meet the needs of young people
	Supported District events through provision of County activities and equipment
	Further developed resources available at the Hesley Wood Scout Activity Centre to make it more marketable and drive income generation
	Continued to provide expertise and support in relation to Activities, International Programmes and Scout Programme through a team of Assistant County Commissioners and County Advisors

South Yorkshire County Scout Council

Page 5 of 7

Registered Charity No: 523546

Section E Financial Review

Details of any funds materially in deficit (circumstances plus steps to eliminate) Further financial review details (optional inform Quantify and explain any designations Brief statement of the charity’s policy on reserves	The Counties policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short. The County Executive Committee considers that the County should hold a sum equivalent to 12 months of minimum running costs, circa £70k The County held reserves of approximately £165k against this at year end. This is above the level required for operating expenses due it including £50k bounce back loan and additional amounts held for additional emergency funding during ongoing recovery following the COVID pandemic. Reserves Policy
	In addition funds for specific designated events, activities and resources can be held and will be defined within the annual accounts.

	None


	ation)
	Investment Policy
	The Counties Income and Expenditure is manly for day to day
	operations and designated developments and as consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The County has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies or The Scout Association's Short Term Investment Service.

	The County Executive regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the County Executive considers the cash flow requirements
	.

Section F	Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)
	Ensure structure of County management and operations is in line with National priorities and meets the needs of Scouting within the County.


Section G	Declaration

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

South Yorkshire County Scout Council Page 6 of 7

Registered Charity No: 523546

Signed on behalf of the charity’s trustees



Mr Richard N Wade						Mr S Alliott

Chair						Secretary
0 7 0 9 2 2
0	7	0	9	2	2

South Yorkshire County Scout Council

Page 7 of 7

Registered Charity No: 523546

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2023 Independent EXine¢S R•port to th• Trustees of the South Yorkshlr• County Scout Councll Under the prowsions oflhg Charities Act 2011 (the A¢ll I rep(4t on the financlal statements of the South Yorkshire County Sut Counell for thg year ended 31 March 2023. whi¢h ar8 set OLrt on pages 7 to 13. Th• r•8P•Ctlv• r•spon8SbllStl•s of the TTUSteofj #nd Ind•pnd•nt examlner. As the Charftys Trustses you aro rgsponslble lor the prepardlion of the Financial Stat8mants,' you consider that the audit requir8menls as d8tailèd In Section 144121 of the Act ijo not appty. It is my responsibility lo state, on the ba$ of tho procedu5 $peafied In the Generdl Dirg¢tions given ty Ihe Charity Commissioners under Section 1451SXbl of the Act, ether particular matter8 have com8 to my attgnfjon. 8Asls ofthe Indopendent Examln?rf8 Roport My exomln8b.on was carried out under Section 145 ofth8 Act In 8¢cordance wlth the General Directions giv8n by S8Ctlon 145(SXbl of the Act. An examination in¢lude$ a review of the accounting records maintained by the Charity and a comparison of the Fin8n¢i81 Statèments presented with those records. 11 al80 includes nSideratIon of any unusual Items OT disclosu$ included In the Financial Statements and 88eking 8xplan8tion from the Trustees concèming any such matters. The procedures undertaken do not provide all of the evidence that would be required und8ran audii, and consequently I do not exp$¥ an opink)n on the truth and faim8ss of the Financial Ststsm&nts. Indendnt E%Amlnèr Stat8m8nl'. In connection ¥th my mInatIOn. no matter has come to my attentlon which gives reasonable cause to believe that, in any re$p$ct. Ihe qUIrements.. al To k8ap accounling reoyds, in accor(lancg wilh Section 130 of the Act,. and bl To prepare Flnanclal Slatements whlch accord wilh the 8¢¢ounling rgcords and to comply bwth the 8ccounling r8quir8ments of the Charities Act 2011 have not been me( orto which. in my opinion, the ottenfjon ol the Trustees or ofthe Membe of thè Socl8ty should b8 dra to enable a prop8r und$rstsnding ofthe Financral Statements to be re8¢hed. Slgn Datè 9/42023 Nam& of Principal- Nam8 of Fim?: Profg58ional Qu8lificatK>n= Address.. Michfrlle Gblfflth$ Kingfisher Arttants Llmlt8d MAAT AATQB A2 Patrick Tobin Business Park Bolton Road W8th upon Dea Rothèrham S63 7LL

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 MARCH 2023

Designated Funds Notes £ INCOME AND EXPENDITURE Incoming Resources Incoming resources from generated funds Voluntary income Membership fees - Donations and grants - Activities for generating funds - Investment income 3 6,230 Incoming resources from charitable activities 4 - Other incoming resources 5,663 Total incoming resources 11,893 Resources expended Costs of generating funds Fundraising trading: cost of goods sold 5 - Costs of charitable activities 6 11,426 Governance costs 8 - Total resources expended 11,426 Net incoming/(outgoing) resources 467 Fund balances at 1 April 2021 165,844 Fund balances at 31 March 2022 166,311	Unrestricted Funds £ 92,295 10,000 40,596 10,177 200,992 - 354,059 30,969 369,475 449 400,893 (46,834) 124,242 77,408	2023 Total £ 92,295 10,000 40,596 16,406 200,992 5,663 365,952 30,969 380,900 449 412,318 (46,365) - 290,086 243,721	2022 Total £ 67,675 44,712 25,757 13,127 146,704 34,600
			332,575
			20,537 299,800 359
			320,696
			11,879 278,207
			290,086

The statement of financial activities has been prepared on the basis that all operations are continuing operations.

There are no recognised gains or lossses other than those included above.

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET AS AT 31 MARCH 2023

Notes Tangible fixed assets Current assets Stocks Debtors Cash at bank and in hand Creditors: Amounts falling due within one year Net current assets Creditors: Amounts falling due after more than one year Net Assets Income funds Designated funds Unrestricted funds Accumulated funds	2023 2022 £ £ 192,556 196,141 17,233 14,703 82,391 91,179 358,886 403,636 458,510 509,518 (379,569) (378,169) 78,941 131,349 271,498 327,490 (27,778) (37,404) 243,720 290,086 166,311 165,844 77,408 124,242 243,720 290,086	2023 2022 £ £ 192,556 196,141 17,233 14,703 82,391 91,179 358,886 403,636 458,510 509,518 (379,569) (378,169) 78,941 131,349 271,498 327,490 (27,778) (37,404) 243,720 290,086 166,311 165,844 77,408 124,242 243,720 290,086

		290,086
		165,844 124,242
		290,086

The financial statements on pages 7 to 13 were approved by the Board of Management on and signed on their behalf by:

R Wade Trustee

F Lampitt County Treasurer

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost basis and in accordance with applicable accounting standards, the Charities Act 2011 and the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP FRS 102).

1.2 Incoming resources

Incoming resources are included in the year in which they are receivable. Income received in advance which related to future periods is deferred and will be recognised in the year to which it relates.

1.3 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and it is reported as part of the expenditure to which it relates.

All costs directly relating to the objects of the charity are treated as direct charitable expenditure. After identifying this expenditure there remains costs which are incurred in connection with the governance of the charity. These include management of the charity's assets and compliance with constitutional and statutory requirements (book-keeping, legal and professional fees, costs of management and annual meetings).

1.4 Taxation

The trust is a recognised charity and as such is not liable to corporation tax on its income to the extent that its income is used for charitable purposes.

1.5 Tangible fixed assets

Tangible fixed assets are capitalised and included at cost, including any incidental expenses of acquisition.

Depreciation is calculated so as to write ff the cost of the fixed assets over their estimated useful lives as shown below:-

Buildings and nature reserve 25 years straight line Equipment and motor vehicles 4-5 years straight line Climbing wall 10 years straight line Internal building expenditure 4-10 years straight line

1.6 Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies - continued

1.7 Hire purchase and finance lease commitments

Assets obtained under hire purchase and finance lease contracts are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods.

The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

1.8 Funding accounting

Balances are split between unrestricted, restricted and designated funds.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds are subject to specific conditions imposed by the donor.

Designated funds are funds set aside by the trustees towards the costs of specific future events.

1.9 Liability of the members

The liability of the members is limited by guarantee to an amount not exceeding £1 per member.

2 Surplus / (deficit) for the year

	Total	Total
	2023	2022
	£	£
The surplus / (deficit) for the year is stated after charging:
Depreciation	18,250	17,122
Auditors' remuneration - Audit fee	-	-
Auditors' remuneration - Non audit services	-	-

3 Investment income

Unrestricted 2023 £ Bank interest 141 Rental income 8,558 Other income 1,478 10,177	Unrestricted 2023 £ Bank interest 141 Rental income 8,558 Other income 1,478 10,177	Designated 2023 £ - 6,230 - 6,230	Total 2023 £ 141 14,788 1,478 16,407	Total 2022 £ 124 10,720 2,283
	10,177			13,128

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

4 Incoming resources for charitable activities

Unrestricted 2023 £ (183) 201,175	Restricted 2023 £ -	Total 2022 £ 30 146,674
200,992	-	146,704
Support costs £ - -	Other direct costs £ 30,584 385	Total 2022 £ 20,537 -
-	30,969	20,537

6 Analysis of charitable activities costs

Analysis of charitable activities costs
County Hesley Wood Camp Total resources expended 2022	Staff costs £ 64,437 105,075 169,512 112,927	Support costs £ - 29,054	Other direct costs £ 24,323 158,011	Total 2023 £ 88,760 292,140 380,900 299,800	Total 2022 £ 72,047 227,753
		29,054	182,334		299,800
		26,294	160,579

No staff costs have been allocated to the Providore and Bar activities because these are mainly run by volunteers.

7 Support costs

Salaries, wages and national insurance	County £ -	Hesley Wood Camp £ 29,054	Total 2023 £ 29,054	Total 2022 £ 26,294

No support costs have been allocated to the Providore and Bar activities

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

8 Governance costs

Unrestricted 2023 £ Audit fee - Independent examination fee 300 Annual meeting expenses 149 449	Unrestricted 2023 £ Audit fee - Independent examination fee 300 Annual meeting expenses 149 449	Restricted 2023 £ - - -	Total 2023 £ - 300 149 449	Total 2022 £ - 300 59
	449	-		359

9 Employees remuneration Gross salaries Employers NI Redundancy	2023 £ 183,368 15,198 - 198,566	2022 £ 130,058 9,163 -
		139,221

10 Fixed assets

Buildings £ 692,460 5,687 -	Motor Vehicles £ 36,180 6,833 -	Total £ 859,655 13,882 -
698,147	43,013	873,537
518,401 - 8,475	15,600 - 8,037	662,731 - 18,250
526,876	23,637	680,981
171,271	19,376	192,556
174,059	20,580	196,924

Freehold land and buildings

The gross book value of freehold land and buildings includes £658,709 (2022: £653,022) of depreciable assets.

11 Debtors

Operational debtors Prepayments Other debtors	2023 £ 65,252 17,139 - 82,391	2022 £ 68,916 22,263 -
		91,179

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

12 Creditors: Amounts falling due within one year

Operational creditors Other taxation and social security Accruals Deferred income - Note 14 Other creditors - loan re meeting room Bounceback loan 13 Creditors: Amounts falling due after more than one year Bounceback loan 14 Deferred income Balance at 1 April 2022 Receivable during the year Income relating to 2023 Balance at 31 March 2023	2023 £ 10,061 6,456 255,894 97,709 - 9,448 379,569 2023 £ 27,778 27,778 2023 £ 90,020 97,709 (90,020) 97,709	2022 £ 27,101 3,688 245,636 92,295 - 9,448
		378,169
		2022 £ 37,404
		37,404
		2022 £ 89,828 67,867 (90,020)
		67,675

Deferred income relates to county membership subscriptions in respect of future periods

15 Net assets of the Charity's funds

The charity's net assets belong relatively equally to unrestricted funds and designated funds, with £166,311 (2022: £165,844) being set aside as designated funds. The majority of the designated funds can be reallocated to unrestricted funds at the behest of the executive committee in line with the requirements of the charity.

16 Going concern

The trustees have taken into account the impact of COVID-19 on their assessment of going concern. Whilst the impact of Covid 19 has been significant on the activities of the Council for the year ending 31 March 2023, the trustees feel that, due to the measures taken within the year, that the Council is a going concern and will continue to function as such for a minimum period of the next 12 months.

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

County Income Membership Subscriptions Events Jamboree Expenditure Salaries Events Jamboree Meeting room expenses Depreciation Training room expenses Postage, Stationery & Telephone Professional fees Commissioners Expenses Adult Support Regional fund County equipment County conference Gilwell reunion Subscriptions Insurance Bank charges Loan interest Queen scout awards Service charge from Hesley Wood County surplus / (deficit) Hesley Wood deficit Other expenditure Irrecoverable VAT Other income Bank interest Donations and grants Training income Other income Rental income Governance costs Surplus / (deficit) for the year	2023 £ 92,295 (183) - 64,437 - - 1,259 5,782 1,132 8,936 - 3,905 318 - - 58 - - 400 157 1,376 - 1,000 141 10,000 - 1,478 14,788	£ 92,113 (88,760) 3,351 (63,124) (59,771) (12,553) 26,407 (449) (46,365)	2022 £ 67,675 30 - 51,484 - - 1,283 5,866 122 6,818 - 3,193 262 - - - - - 378 209 1,248 182 1,000 124 44,712 - 2,283 10,720	£ 67,705 (72,047)
				(4,342) (26,844)
				(31,186) (14,416) 57,840 (359)
				11,879

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Hesley Wood Camp Income Camping fees Hire of buildings Activities Events Miscellaneous income Expenditure Salaries Maintenance of Property and Equipment Grant related expenditure Activities Event Costs Activity Crew Expenses Power, Light and Heat Rates Sundry Office Expenses Postage, Stationery, Telephone and advertising Professional Fees Insurance Staff Expenses and Training Motor Expenses Depreciation - buildings Depreciation - Vehicles and equipment Bank Charges Computers and software Hire Purchase Interest Service Charge to County Providore surplus - (from page 16) Bar surplus - (from page 16) Surplus / (Deficit) for the year	2023 £ 24,479 56,355 87,626 32,714 5,663 134,129 26,658 11,426 9,239 23,931 57 29,921 5,997 - 3,267 - 14,237 2,748 2,276 2,693 9,775 1,435 2,799 - (1,000)	£ 206,838 279,587 (72,749) 9,617 10 (63,124)	2022 £ 6,830 32,018 87,210 20,617 34,600 87,737 32,491 9,784 13,668 13,247 31 14,648 4,299 - 3,836 - 13,904 3,545 2,302 2,910 8,346 1,609 1,980 - (1,000)	£ 181,273 213,337
				(32,064) 5,220 -
				(26,844)

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023
Providore Income Expenditure Surplus Bar Income Expenditure Surplus	2023 £ 40,201 (30,584) 9,617 395 (385) 10	2022 £ 25,757 (20,537)
		5,220
		- -
		-