KIBBLESTONE DISTRICT SCOUT COUNCIL
TRUSTEES, REPORT AND HNANCIAL STATEMENTS
FOR THE YEAR ENDED
31st December 2023

KIBBLESTONE DISTRICT SCOUT COUNCIL
TRUSTEES. REPORT FOR THE YEAR ENDED 31st Dettmber 2023
The Trustees present th¢ir annual rel￿ and the unaudited financial statements for thc ycar 31st
December 2023.
The tn]stees have pleasure in presenting the Annual RerKJrt and financial statements for the Ye￿ ended 31si
December 2023. The financial sthtements have been prepared in accordance with the Statement of Recommended
Practice.. Accounting and Reporting by ch￿ltieS preparing their ￿0￿nts in accordance with Éhe SORP 2015
Financial Reporting Siandard applicable in the UK aThJ Republi¢ of Ireland (FRS 102) and the Financial Re￿rtIng
Stalld￿d applicable in the United Kmgdom and Republic ol Irelxnd (FRS 102) and the Chatities Aci 2011.
Charity Number
524533
President
The L￿rd may￿ of S￿ke-oD.TreDt
Viee PresideDts
The Mayor of Newcastle-WKkr.Lyur, Ken Adam5, Gretyx BI(M)r, Steve
Broadhw5L John CaP￿r. Mike Deakiffj Kay Euis, Albert Ha¢ Trevor Mardling.
Susan M￿1]￿ Phil SlnnilL Rosemary Thys. Victor Thys
Trustee Board
Under Chartry Legislation the Trt￿le¢S of the ￿"stric( Scoui Council are the TnLStee Board and the names of
those wbo seryed Since thc l&st Annual General Meeting on 8th June 2023 are detsiled below.
Ex-offieio
District Chair
District L£ad Volunte
District Secretary
District Treasurer
District SAS Manager
Clive IAder
Position Vacant
SillK)n Gough
StevaD Fern
Member5
Jackie BrocklehursL Patrick Hinchliff¢, Tom Naomi Wiyyj
tkad Volunteers of the Dtstricts f*ominatioDs
New￿tle District
Potteries North Districi
Three Towns Distri¢[
Pa( Vigga
Sbay Nonnan
David Smith
Lead Volunteers ofthe Dlstrlcts Young Person Nomination
Position vacant
Rlght of Attendance
Coullty L£ad Volun*er
Counry Chair
IA Volunteers of th¢ Districts

KIBBLFSTONE DISTRICT SCOUT COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31st DeLYmber 21W (eoj)tlnued)
Campslte
Kibbleslone tnternational Scout Camp. ou1t0￿ Ston< ST15 8UJ
Tel.. 01785 813407
IndeE￿￿t Examiners
BTrdshaws. Chartered Accountants.
Banker5
Unity T￿￿1 Bank
Structurei governance gnd management
The key governing document throughout the reFOrting peric*l for this Charity is the Scout Association's
Policy, OrgarLisalion and Rules ("PO&Rry Thi5 his been supplemenied by a speci&ily adapted Constitution
since June 2015 to recognise that this is a special District under"PO&R"
The TLustre BO3￿ detsiled above. which meets at least six times ￿ year. administets the Charity. There is a
Management and Finance sulxommittee w￿.Ch Tneets monthly to deal routine issues. Thi5 5ub-committct
Jneets aliernatively a5 a Covllm￿ Mi eeting f￿V$Sing on sales and marketing strategy and an Operattons
Meeting dealjng with stsfflng. sile managemenL proFvties and health and safety.
Tru5tee5' responsibilities Statement
The Truste¢s are responsible for preparing the TTUStees' Annual Rel￿ and the f￿ancial ststements in
accordance with appSicab5e law and United Kingdom Accounting Standar(b (United Kingdom Generally
Acccptrd Accountillg Ptxucel.
The law appbcable ￿ charities in England and Wales requires the Ttusiees to prepa￿ financia] stateJnents
for each financial year which give a Irue and fair view of the situation of the Charity Ond of the incoming
resources and application of resources of the ChaTiry for that year. In preparing these financial Sta￿ments
the Trnstees are required to:
select suitable accounttllg wlici&s and then apply them conslsiendy:
observe the meth(ds and principles ill tbe Charities SORP 2019 IFRS I￿2).
make judgeTnents and estimate5 that ar¢ re￿rtable and prudenL
sta(e whether applicable accounting Standards have been followal Subject to Any 7nateri81 deparn
disclosed and explained in the financial sthtements"
pr¢pare the financial statements on the going con¢em blsis ￿￿esS it is inappropriate to presurne that the
ck￿lty will continue in ot*rntion.
The Trnstees are rcSFX)nsible foi keeping propet accounting records that diKlose with reasonable accuracy
at any time the financial tx)sition of the Clwiry and enable them to ¢n5ure that the financial statements
comply with the Charities Act 2011. the Charities (Accounts 2nd Rel￿s) Regulations 2tK)8 and the
provisions of the trust deed. They are also resp)nsible for safeguarding the assets of the Charity and hence
for tsbing re￿onable steps for the prevention and de￿ctiOn of fraud and other irregularitics.

KtBBLESTONE DtSTRicr scoirr COUNCIL
TRUSTEES. REPORT FOR THE YEAR ENDED 31st December 2023 Iconthiued)
Risk management
The Trustees aclively review the nwjor risks wbicb the Clwity faces on a regular basis. The key risks are
the safety of the users of our Campsi￿ and the health and safety of employ￿. Financial risk is
managed by maintsining free reserves 21 levels that will provide sufficieni resources in the event of adverse
operating conditions. The Trustees have also examined other operational risks which they face and conf
that they have established systems to mitigaie the significant risks.
Volunteers and gifts in kind
Much of the adult leadership and 5upF￿ within the Districi is received on a voluntary basis and many of
these adults do not claim their exFnses. The Chariry is grateful for contribution withoui which it could
not function. Thanks a]so to the ￿"bbIeS1one Scour Active Support unit for their assistance in fundraising and
SUP￿I￿n8 the Cajnpsile OF¢ralioDs.
Obje¢tivesy public benefit and activities
The aim of Kibblestone District Scout Council is to six￿K)rt young people to promotc theii developynenl
and ctnp)wer them to make a positive contribution 10 wiery by operaring Kibblestone tn(emitional Scoui
Camp. based on the Yalue5 of Scouting and complying with the Strict safeguarding and safery p)licies of
the Scoui AssociatioD. This is achieved by young people. in partnership with adults. working together
based on the values of Scouting and enjoying what they are doing and having fun. tsking part in indwr and
OUtd￿)r activitics and residentthl expenences. learning by doing and sbaring in spiritual reflection. We
encomge young people to make choices, tske resp)nsibiliry and undertske new and challenging activities.
The Trustees have assessed the ain￿. activities and cbaritable objectives wbicb are to contribute to the
developTnent of young people in achieving their full physical. intellectua]. 5wia] and spiritual poteniials as
individuals. as responsible citizens. and os ￿eMberS of their local. national and ini¢tnational communities.
They believe that they have mei the Charity Commission's public benefit criteria for both the advancement
of edu¢ation and the advancement of cifizenship or cOn)nw￿ry developmenL
The Tn￿lee8 comply with the key principles of public benefit set by the Conjmission:
l. Identifiable benefit- The way in whRcb yollng people are helpl in their personal developTnent and
empowered 10 make a positive Con￿lbution to society. Thi5 benefit is direcdy linked to the
purpose of Scouts.
2. l￿blIC benefit- Scouts is a national mv¢menL open ￿ young wle aged 4-25 and adults who
are w￿ing to make the Scoui Pmmise. People in are&8 of deprivation can benefit from our
programme; whilst a subscription is charged ￿ memkn. access ￿ i￿nefits is not constrained by a
member's ability to pay.
The ptincipai activity of the Kibbl&8ione District Scout Council is ￿ operate and develop K]'bblesione
International Seoul Canjpsite at Oulton. near Stone, in Stsffotdshire and mauage the invest￿ent pmperty
portfolio in Hanley all for the beuefit of mem1￿ts of the Scout m0ven￿t and Oth￿ organisations with similar
objectivos for the benefit of youAg
It makes avai]able the facilities of ￿7)ble$tOne ￿ memkn of the Scout Movemeni and ￿ other organisations
that have SI￿￿ar activities to Seouting and which have ¢ompatable control8 with the Strici safeguarding and
safety FK)]icies of The Scout Association. It also. from rime to tinr makes cenain facilities available to
corporatc organisations in order to gener* fijnds to Sup￿1 the chan"table aims and objectives where this
do¢s not derract from the priDGipal activiry and all safeguardllig and safety P)Iici¢5 follovled.

KtBBLLSTONE DISTIUCt SCOUT COUNCIL
TRUSTEES, REPORT FOR THE YEAR KNIDED 315t December 2023 {eontinuedl
Achievements ond perforniance
The clwi.ty continued to deliver ptogtaJ)unes for young wple frotll Scouiillg and Guiding organisations.
schoo15, other youth and sports groups and was parricularly proud to host the Intemationa] Muslim Scout
Jamboree. Activity was however at a much lower level than the previous yeor ag Changes to the fi]nding
criteria for National Citizen Service progtamw meant that Kibblestone was no longer able to provide these
directly. Towards the end of the yeaT sonk N￿lOnal Citi7£D Service activity teThwned ￿ the site throug
EntNsL allew intermthtory provider.
Alongside the delivery of activity progr￿n% essential TDaillten2nce of the faci]ities h&s continued. This
included significant]y increased expenditure to comply with flle and el￿tricaL safety regulations and ￿ ensure
the continu&l safery of the large numirr ofmanwe trees on the sile.
The ch2riry continue to mamage and Mark￿ its inveslmcnt pr¢)perties in Hanley. The tettants of the two larger
properties operate in the leisure sector which is suffering weakened trwjing as a result of the cost of living
crisis. Both ¢ontinue to tr&ie successfully and the tsILStees work to SUPFQrt them 10 protect the Chartty's &ssets
and illcome. One of the two stnalle[pro￿ties was let durillg the year bui the Oth￿ remai￿ v￿lL
Financial Review
The full finan¢ial position is disclosed in the attached aCclNm￿ The general fimd (known as an unrestiicted
fund) shows all excess of resources ex￿ over incoTning r¢souTces of £126.882 (2022: nO.839).
The ￿tal incoming resouTCL8 value in 2023 was down by £34l.682 ￿ £302.982 (2022.. £644,W), a decrease
of 530/0. No granrs were received dwing the year (2022: £15.1(K)).
Totsl ￿SoUrceS exFtnded in year deLreth by £285.749 0)mpared to 2022. ChaTitable activity
cxEthditure dec￿ by £250.921 and fimdraising activiti&S decre￿ by £2.455. The totsl resources
expended in 2023 was £429.871 (2022: £716.t67). representing a yearon year threase of 350/0.
The Net Assei Ey)sition at 31stDecemiKr 2023 w&8 represented by tbe following main itcms..
Tangible assets of £1,405,848 {2022: £1,448,329) which re]at&s to the purch&8e of £W36 of new assets
and with an 0￿￿tting deP￿la￿On charge of£65.017.
Invesbnents were not revalued1&8t year and have remained u£710.IXKI (2022: £710.(MX)).
Debtors have i]Kre￿ by £1,857 fmm £23.493 in 2022 ￿ £25,230 in 2023.
The balance of cash at bank and in Ihand decreas￿ in 2023, to £88,623 (2022: £175,059).
Creditors at the Year￿ Increas￿ £1544 to £41.921 (21T22.. £40.377).
At the Ye￿-e￿d the restricted income fillids value bas decreas￿ from £44,059 sn 2022 to £43.021 in 2023
tiwough a deptrciation charge. As a result of excess of expend]r￿e over income unrestricted income funds
decreased to £2,151,963. The movement in Net Assets of £127.929 represents a 5.50/0 decrease year on y&ir.

KIBBLLSTONE DISTRicf SCOUT COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 315t December 2023 (continued)
Reserves Policy
The Tn]ste&q have examined the Clwitys rwuir¢m￿Ls for reseTh&s in the ligbt of the key risks to the
organi5atiOn.
Given the Charity's extx)sure lo the uncertointieg of weather and unextrtted mainten3￿Ce costs, the principal
risk in this reg￿d is a situalion whue income falls andlor costs rise requiring a deficit to be financed until
such lime as new busiD¢SS can Ix secu￿1 an(Vor costs ffduce(L
The Trust￿5 have estsblished a p)]icy whereby the unrestricted fLuMls not coNuni(trd or tTrves*d in rangible
fixed assets (the'frce res¢rv¢s) and after any known, requirell deSign￿]0n5 held by the Ctwiry should at leost
exceed the maximutn deficit the Tn￿t￿8 believe it is likely could incutre41
These reserves would needed ￿ meei wotking capitsl requirem￿ts thould there be a 5Lgnir￿2lll reduction
in iT)come or increase in costs. The Trustrcs are confideni thai ai such a level they would be able to continue
the activities of the Ch0n"ry in the eveni of a significant short-tertn rcduction in fvnding.
As at the Balance Sheet da(e the level of free reserves is £46.702 (21Y22: £133.081). This is considered batley
sufficient to comply with the alK)ve p)licy. With short term cash oufflow5 eXp￿t￿j over the quiet winter
peri￿1 the Tnjstres have decided to sell the two stnall inve5ttnelll proFrrtie5 to generdte additional free
reserves. These properties do not contribute significandy io rotsl revenues. Plans are in place to return
operation5 to a ai least a CL8h neutral p)sition in order that these reserves will not be used to fund nornui
ongoing oEKrations.
Investmeut poli¢y
The Scout Association's PO&R Sets out the way the fim4ts of the Clwhry may be investe(L The Charity has
some inyestrnent property which is pmfessionally managed and pr(xiuces rentsl income used iti the
furtherance of cbaritable objectives. An). remai￿g non-operdting fun(Ls are kepi as short.rerni deposits in
Extent of deppndente on donors
The Charity is not dcFMdent oll any particular donor5 but the Trustee5 are very apwttiative of all who have
donated in support ofthe Charity's activities.
Plans for future periods
At the time of wriling this w Emkings from Scouts and other youth group5 are strong. The management
team have f[￿sed patticularly on growing occupancy during historicajly Unde￿ll1￿d FeTi(Kls in the winter
month5 and on weekdays generally. The developing telation51ll"p with Entrust will deb.ver activity on
weekdays Outside school holidays and go some way to rep]acing the National Citizenship Scheme
income lasi in 2023.
Increases in costs in all remain a signthcant challenge. With current levels of activity, a m(Kles( deficit
is again expe¢ted the CU￿ent year. The Trustees ￿h"eVe. however. thttt focussed rn3rketing activity
leading to increased site utilisation will nK)Ye Frfornwice bxk ￿ flnancial surplus in the medium (ern). ]n
order to ensu￿ gufficieni cash reserves are main￿1￿¢d Wh￿$¢ prrfortnance recover5, the decision has Eten
made to sell the two small investment properties. Thi5 have miniml irnpact on ongoing inc0￿e but w]ll
ertera￿ the cash reservcs Icquitcd to SUPE￿ tht otmtion iti the cvent ol Lny r]nanL"ial crisis dnd Lowly
with the established resetves policy.

KIBBLKSTONE DISTiucf SCOUT COUYCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31st December 2023 (continued)
Plans for future periods {continued)
The safery and wellbeing of the cafflpsitr Staff and ¢uswmers and the securiry of the sire are of uunost
importance and the Tn￿teeS and Tnanagelllent team are f￿]Sed on ensuring this is noi compromised. The
invesbnent in ele£trical [￿e and tree safery in 2￿23 put the site assets in g(KxI condition but any furtber safety
issues identified will ir Simil￿lY PTOTnptly &￿eSsed.
The Trustees and managemeni ieam will continue to develop the succession plan and ensure that the Clwity
the supix)rt it needs to continue to OFefdte 5￿cesSfi]My.
Reporting Aceountgnts
A resolution will passed for the te-app)lntll￿l of BThd5baws Limite(L Chartered Accountsnts as the
Independent Examiners.
The Tr￿tee5 reEK)rt wa5 approv¢d by the Tnts on 28th May 21Y24 sign￿1 on tbeir behalf by:"
James Lewis
Chairman

INDEPENI)LNT EXAMINER'S REPORT TO THE TRUSTEES OF
KIBBLFSTONE DISTRicr scour COUNCIL
I repon to the chariry tnjstees on my examination of the accounts of the ch￿Iry for the year ended 31st
December 2023 which are sei out on pages 8 to 16.
Responsibilities and basis of report
As th¢ charity's truslees you are responsible for the prepatatiotL of the accounts in accordance with the
requirements of the Charsties Act 2011 ('the Act.).
I report in respect of my examination of the cFtarity'S accounts carried out under section 145 of the Act and
in carrying out rny examination I have followed all the kpplicable Directions given by the Charity
Commission under s￿tiOn 145{5Kb) of the
Independent examiner's statement
Since the Charity's gross income exceeded £250,¢XKI your exatniner must be a tnemEer of a body listed in
section 145 of the Act. I confitTn that I am qualified to undertake the examination because I aTn a member
of The tnstitute ofCh￿ered Accounts in England and Wales, wbich is one of the list￿ iKxlies.
I bave completed my examination. I confirni thai no material matters have come to my auention in
connection with the examination giving me ctllse to believe tr￿t in any materlal respecL
Accounting records were noi kept in respect of th¢ charity as rcquired 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 rtyuirements concerning the form and content of
the accounts s¢t out in the Charities (Accounts and Reports) Regulallons 2(K18 other than any
requirement that the accounrs give a'true and fait view, which is Dot a matter considered as part of
all Inde&￿lldent examination.
I have no conceTllS
attention skn
reached.
come across DO other njattets in connection with the examination ￿ which
thi5 rep)rt in order to amble a prw undetstanding of the accounts to be
A Bradsh
For and
2 Well House Bams
Chester Road
Brctton
Chester CH4 ODH
be
If of Bradshaws Limital
untants
28° May 2024

IaBBLESTONE DISTIUCT SCOUT COUNCIL
STATEMENT OF EtNA￿'CIAL ACTtvrriFS
YEAR ENDED 31st December 2023
Utsrestricted
Funds
Restricted Tot￿ Funds
FllDds
Unr&8trieied
Funds
Restrictrd
Funds
Total Funds
2023
2022
Note
INCOMF. AND
ENDOWMENTS FROM:
Incoming resouices..
Donations and ]eg￿leS
Other trading acuvities
Investment Income
Charitable activities
335
21,597
48.949
232.108
335
21.597
48.949
232.108
1.147
28.750
49.(M)8
565.759
1,147
28,750
49,W8
565,759
TOTAL
302,989
302.989
EXPENDrruRE ON:
Raising funds:
Fundraising trading
Charitable activities
Investtnents
{12.542)
(397.557)
119,772)
(12.542}
{398.(N)
(19.772)
(14,997)
1648J61)
152.1451
{14,9971
(649,5251
152.145)
{1.047)
11.164}
io
TOTAL
1429.871)
(1.047)
(430.918)
(715.503)
{1.164}
1716,667)
NET INCOMFJ
{EXPENDITURE)
(126.882}
(I.IM7)
1127.929)
(70.839)
(1.164)
172,IXJ31
NET MOVEMENT IN FUNDS
(126.882)
(I.IH7J
(127.929)
170.839)
(1.164)
(72,003)
RECONCILIATION OF FUNDS
Tota] funds brought forward
1278.845
44.059
2.3219Cbi
2.349.684
45,223
2,394,907
TOTAL FUNDS CARRIED
FORWARD
21122
2,151,963
43,012
1194.975
1278,845
44,059
2,322.9
The notes pages 10 to 16 rom part ol these fiDancial staletneDts

KIBBLESTONE DISTIUCT SCOUT COUNCIL
BALLNCE SHEET
AS AT 31st December 2023
2023
21122
Note
FIXED ASSETS
Tangible &%sets
Investments
13
14
1,405,848
710.(KM)
1,448.328
710.(MXb
2.115.848
2.158.328
CURRENT ASSETS
Stocks
Debtors
Cash at baT]k and in I￿ld
15
16
7.075
25.350
88.623
6.401
23.493
175.059
121.
204.953
LIABILITIFS
Creditors falltng due within one year
17
{41.921)
(40.3771
NET CURRENT ASSETS
79.127
164576
NET ASSETS
2.194.975
2.322,904
THE FLNDS OF THE CHAIUTY
Restricted income funds
Unresrrictrd income funds-
includes revaluation Teserve of
£710.￿) {2022.. £710,IXX)}
18
43.012
44.059
19
2.151.963
2.278.845
TOTAL CHARITY FUNDS
1194,975
2.322.
These fllwicial statements were approved by the Truste Board on the 28th May 2024 and are signed on
their behalf by=
James Ixwis
Chairman
Simon Gougb
Trvdsurer
The notes OD pages 10 to 16 form part ofthese fingncial slatemellts

KIBBLESTONE DISTRICT SCOUT COUI%CIL
NOTES TO THE Fif*'ANCIAL STATEMENTS
FOR THE YEAR EE*￿ED 31st December 2023
ACCOUNTING POLICIES
Basis of preparation and a55e55ment of going eolleern
The accounts (financial slatements) have been prepared under the historical cost convention with items
recogllised at Cost or transaction value unlus othenvise ststed ID th¢ relevant notes to these accounts. The
financial statements have been prepared in aCCorda￿ce with the Statement of Recommended Practice:
Accounting and Reporting by ch￿ltieS preparing thcir accounts in accordauce with the FIn8￿CIal Reporting
Standard applicable in the L'K and Republi¢ of treland (FRS 102) issued on 16 July 2014 and the Financial
Reporting Stsndard applicable in the ullit￿ Kmgdom and Republic of Ir¢]and (FRS 102) and the Clwities
Aci2011.
The chatiry constimies a public lThefit entity as defined by FRS 102. The Trustees consider that there are T
llncertainties alx>ut the Charity's ability to continue as a going concern over the next twelve months.
Tangible Fixed Assets
All the fixed assets are used for the direct fjjrtherdnce of the Chatiry's activities. Assets with a value below
£500 are not capitalised.
Depr￿latioD is calculatcd to wrtte off the cost of tangible fixed assets over thcir CXFECted useful economic
lives using the following ￿riods=_
Campsite buildings and infrastru¢ntre- 50 ye4rs
Plant and machinm _ 3 to 10 years
Camp buildings and infrnslNcture are held at their inSur￿j values. No value has 1￿c￿ placed on the 84 acres
of freehold carnpsite land because the dccd5 gifted thc laud and buildings to the Scout Council contain
restrictive covenants as to their use.
Prop¢rti¢s owned by the Scout Council are held in the rthme of Scout AS￿￿latiOn Trust Co￿Or￿tiOn as
nominee for the Chariry.
Investment propertie5
The investment incomc from these prop¢rtÉ¢s is used for the dire¢t fi)rth¢￿ of the Charity's activities.
The PfOWies have I￿) ￿￿lUd￿j at ot*n market valu&s and are reconsider&l exh year. Any difference is
taken to the SOFA and ddt with on the b3]xT￿ sheei in the genernl futmls.
Stock5
Stocks are valued at the lower of Cost and nei rea]isable value. after maknng due allowance for obsolete and
slow moving items.
Incoming resources
All incoming resources are included in the SOFA when the cI￿lty is legally entitled to the income and the
amount ¢an be quantified with reasonable accuracy. For legacies. entitlement is the ear]ier date of the
Charity being notified of an impetlding distribution or the legacy being weived.
-1

KIBBLLSTONE DLSTRICT scoirr COLQ¥CIL
r40TES TO THE FINANCLIL STATEMENrs
FOR THE Y￿R ENDED 31st December 21123 (continued)
ACCOUNTING POLICIES - continued
Fund accounting
Gcneral funds dre unrestric*d fill￿S which are available for use at the discretion of the Trustees in fill1herance of the
general objectives of the Ch￿Iry and which have noi Eccn desigllatd for othcr purp)s&8.
Desi￿ated funds cotnprise unrestricted fimds that hav¢ been sei aside by the Tnjstees for particular puqx)ses. The tiim
and use of each dcsignaied fund i5 sei out in the notes io the flljancial statements.
Restricted funds are funds wkn.ch are to bc used in accordance with wific ￿Str1¢tiOns imposed by donors or which have
raised by the Chatiry for particul￿ pU￿￿)SeS. Ibe cost of raising and admintstering such funds are charged against
the specific fun(L Th¢ aim and use of each restricted fimd is set out in the nots to the f￿￿￿13] 5taieil￿nts.
Resources expettded
All expendittire is accountsj for on an accnwls basis and has I￿1 classified under hcadings thai aggregate ail cosrs
related to the category. Where costs cannot be direcdy attribu￿1 lthings tbey have been aJlocated ro
activities on a basis consisient use of the resources.
CASH FLOW STATEMENT
The Charity is exempi from the wuiremeni to pw a C￿l￿OW statement E¢£ause li is a small Clwity.
VOLUNTARY INCOME
UDrestrleted Restricted Ttstai Funds Unreslricted R&8tri¢ted Total Funds
Funtts
Funds
2023
Fund5
FuniLs
2022
Donations
Insurance claim received to date
335
335
1,147
1.147
335
335
1,147
1,147
INCOMING RESOURCFS FROM ACTIVITILS FOR GENERATING FUNDS
Unrestrieted Restricted Total Funds Unrestricted Restricted Total Funds
Funds
F￿ndS
2023
Funds
Fllnds
2022
Campsite Shop s￿e6
21.597
21.597
28,750
28.750
21,597
21.597
28.750
28.750
li-

KIBBLESTONE DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STA TEMENTS
FOR THE YEAR E￿I)ED 31st December 2023 (eontinued)
INVESTMENT IfyCOE+lE
Unrestricted
FllDds
Restricted Total Funds UJJre%tricted
Funds
2023
Funds
Restricted Totkl Funds
Fllnds
2022
Investment Property Rents
Bank Interesi Receivable
Building Society Inter&st Receivable
Income Office Rent
46.797
498
154
1.5(M)
46.797
498
154
1.5(K)
48.228
772
48.228
772
48.949
48.949
49,(¥)8
49,(X)8
INCOMING B£SOURCES FROM CHARITABLE ACTIVITIES
Unrestricted
FuDds
Restricted Total Unrestricted Restricted Tota] Funds
Funds
2023
Fun(Ls
Funds
2022
Grants and govenjrnent supw)rt
Campsite ReT]ts. Fees and Hire
Corporate Bwkings
Other Income
Public Event Income
15.1(M)
549.643
15.1
549.643
218.847
10.649
218,847
10,649
1,016
1.016
2JOI
L501
231108
232.108
565.759
565.759
FifNDRAtSJNG TRADING: COST OF GOODS SOLD AND OTHER COSTS
Unrestricted Restricted Total Funds UT￿estriCted Restricted Total Funds
Funds
2023
Funds
Fll￿d$
2022
Shop Costs
12.542
12.542
14.997
14,997
12.542
12,542
14.997
14,997
-12-

KIBBLESTONE DISTRICT SCOUT COUN'CIL
NOTES TO TifE FINANCIAL STATEMEwrs
FOR THE YEAR ENDED 31st December YJ23 lu)ntinuedl
COSTS OF CHARITABLE ACTwrriFS
Unrestrieted Restricted Totsl Funds Unrestricted
FllDds
Funds
2023
Funds
Restricted Totsl Funds
Funds
2022
Staff (Note 12)
Rates
Power
Repairs and Renewals
Insurance
Motor
Commurrications and Cornputer Costs
PTinL Stauonery and Advertising
Depreciation
Activity Cosi
Mcmbeiship Fees
Support Costs (Note 9)
Bo(>kkeeping
Independent examination Fees
Bank Charges
Profe55ional Fees
153.39)
6.157
38.186
74.591
12.755
6.441
563
153.399
6.157
38,186
74,591
12.755
6.441
563
216.418
6.458
34.773
76.894
13.491
12.111
216,418
6,458
34.773
76.894
13.491
12,111
682
8.243
67.181
155,764
785
39.045
9.797
1.6
1,318
4.940
8,243
66,017
155.764
785
39.045
9.797
1.625
1.318
4.940
63.970
4.348
823
11.976
9.628
1558
1,435
5.483
1,047
65.017
4J48
823
11.976
9.628
2.558
1,435
5.483
1.164
397J57
1.047
398,fJM
fr18.361
1,164
649,525
COSTS TO THE CHAIUTY OF SUPPORT
Activity
Costs 2023
Activity
Costs 2022
Staff
Cleanxng. Sundri&¥ and Waste DIS￿SaI
1,984
9,992
15.930
23,115
11,976
39.045
10. INVESTMENf EXPENDrruRE
Ullrestricted
FuDds
R￿tricted Totsl Funds Unrestricred
21123
Fwids
Restricted Total FuTLd5
Fund5
2022
Rates
Insurance
Repairs & Renewals
Power
Profes5iOTLal Fee
Provision for rent arrears
2.190
4.655
80
707
12.140
2,190
4.655
80
707
12.140
9.076
4.263
9.076
4.263
688
688
38,118
38.118
19,772
19.772
52.145
52,145
11. TRUSTEES REMUNERATION AND EXPENSES
Certain immaterial amoun(s were reimburs￿ to Trnstees in the Y￿ for our of ￿k8[ eX￿nSeS or as a direct
reimbursement of monies personally settle41 for clwitabk eXE¢￿￿'￿1re. No TnJs*es received any remuneration
during the y&2r (2022.. Nil)
-13-

KIBBLESTONE DISTRICT SCOUT COUNCIL
NOTES TO THE FLNANCIAL STATEMENTS
FOR THE YEAR ENDED 31st December 2023 (continued)
12. STAFF COSTS AND EMOLUMENTS
Total staff costs were as follows:
2023
2022
Wages and Salaries
Social Security Costs
Social Security- Employers Allowance
Employer5 pension costs
145.267
10.430
(5.(KX)}
1702
205.2(
13,405
(5.(KK))
2.807
153.399
216,418
Particulars of employees:
Tbe average number of employees during the year. w&8 &$ follows..
2023
li
2022
16
No employee received e￿Olut￿ents of n)oYe than £(￿.¢￿ during the year (2022 - nil). The key
ma￿agernent personnel of the chaTity comFY]sed of the Opuartons Manager. Esrare Manager and Trustee
mernb￿s of the Trustce Board. The to￿ employee benefits of the key managemeni personnel of the Trusi
were £53.518 (2022.. £61.999).
13. TANGIBLE FtXED ASSETS
Freehold
property Equipment
Total
COST OR VALUA TION
At ill J2nu2ry 2023
Additions
1.895.439
6.059
381.790
16,477
2,277.229
22.536
At 31st DecetDber 21)23
I,￿1.498
398.267
2.299.765
DEPRECIA TION
At isl January 2023
Cha￿t for the year
545.297
38,030
283.(I)3
26.987
828.￿)
65.017
At 31st December 2023
583,327
310,590
893.917
NET BOOK VALUE
At 31st Decemljer 2023
1,318.171
87.677
1,405.848
At 31" December 2022
1.350.142
98,187
1,448,329
In considering the Deed to prepare these fuja￿la1 statements under the FRS102 SORP. the TrUS￿e$ are of the
view thai the b(xkk value of the a&sets as * the Isi January 2014 representrd their fair value.
-14-

KIBBLESTONE DISTRICT SCOUT COUNCIL
NOTES TO THE FIN￿NcIAL STATEMENTS
FOR THE YEAR EYDED 31st December 21)23 (continued)
14. INVESTMENTS
Movement in market value
2023
Market value at 151 January 2￿23
MoveTneut in the year
7IO.(KK)
Mark¢t value at 31st Decemb￿ 21y23
710.(
No records exist of the historical CO￿ of invcstment pror*rti&8. The wopenies were valued in tbe year to 31.
December 2016 by Buttrrs John Bec. Chartered Surveyors on an open market basis and in a¢cordan¢e with the
accounttng policias.
The invesunents constithtc Several tryies held primarily for an invesmient return.
IS. STOCKS
2023
2022
Stock
7,075
6,401
16. DEBTORS
2023
2￿22
Activity Debtr)rs
Other DebLors and EWayments
13,172
12,178
779
22.714
25.350
23.493
17. CREDITORS: AJDounts fglling due TvithiD olle year
2023
2022
Aciivity CreditOTS
Accruals and deferred income
Other Taxes and Social Security
11.912
23.870
6.139
13.640
I8.(￿9
8.668
41,921
40.377
18. RESTIUCTED INCOME FUNDS
Incoming
Resouttes
Outgoing
Balance at
Re50urce5 31° Dec 2023
1° J*n 2023
Mosty Lea Mill Fund
Ralph Waley International Fund
Capital Building FUT
24.840
8.745
10.474
24,840
8.745
9,427
(1.047)
Re5tri¢ted Funds
44.059
{1.047}
43.012
-15-

KIBBLESTONE DISTRICT SCOUT COUNCIL
NOTES TO THE FLNANCIAL STATEMEr
FOR THE YEAR ENDED 31st December 2013 (continued)
19. UNRESThICTED INCOME FUNDS
Balance at
Out%OiDg
Sson
Balance at
1st Jan 2023 resources Resources Revai￿tion TraDsfer 31" Dec 2023
Designatcd Fund
General Funds
710,IKM)
1.568,845
710.(K)O
1.441.963
302.989
1429,871)
UnrGstrict¢d Funds
2.278.845
302,989
1429.8711
2.151.963
20. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balanee5 at 31st Deeember 2023
Designated
F￿nd
Restricted
Fu￿d Tolal Funds
General Fund
Tangible F]xed Assets
Curreni Assets
Cumt LLabilities
1.394.331
89.552
(41,921)
710.(KXI
11,517
31.495
2.115.848
121.048
{41,921)
1.441.963
710.(
43.012
2,194,975
The Trnstees have designated funds the iticome of wkn'ch will provide for main(eTwice of the Campsite.
21. MOSTY LEA F*(tLL
This fteehold site including the Mill p)ol and a ￿nsiderable kcreoge of long leasehold new and ancient woodland
adjoining it was transfe￿ed to the Chariry in 1999.
In view of the obligations assiKiated with the Mill the amngements included receipt of a grant of £120,000 from
Stafford Borough Council of which part was to be spent on capi(al items and the ba]3ncc was invested 50 that the
income from the investment provides an annual offset against the revenue costs of the proIW. tn the meantime, the
balance of the resuicied fimd is earning interest and the fund is cha4ed with applicable costs.
22. TAXATION AND coKfROL
The Charity is exempt from ￿ation on aDy income or capitsl gains. The Ch￿lty is controlled by the TDJs(ees.
23. CAPITAL COMMITMENTS
There are no fomjal Capitsl Committnents at the end of the financial year.
24. FINAf4CIAL INSTRUMENT
Tbe Clwiry has financed their working capital requirement through its ovrn historic revenue reserves
-16-