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2022-12-31-accounts

Page
Trustees' Report 1 to 10
Report ofthe Independent
Auditors		 11 to 14
Consolidated
Statement of Financial Activities		 15
Consolidated
Balance Sheet		 16
Parent Charity Balance Sheet 17
Consolidated
Cash Flow Statement		 18
Notes tothe Consolidated
Cash Flow Statement		 19
Notes to the Financial Statements 20 to 43

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes E E E f
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 31,668 304,382 336,050 383,721
Charitable
activities
County events 2,540 311,479 314,019 44,002
County
levy		 40,996 40,996 32,411
County shop 2,670 2,670 6,007
Camp fees, lettings
and other		 activities 1,126,883 1,126,883 555,466
Other trading
activities		 309
Investment
income		 6,242 32 6,274 7,749
Total 1,210,999 615,893 1,826,892 1,029,665
EXPENDITURE ON
Charitable
activities
Direct charitable
activities		 925,172 478,313 1,403,485 744,000
Support costs 276,485 276,485 228,177
Total 1,201,657 478,313 1,679,970 972,178
Net gains/(losses)
on investments		 (9,167) (9,167) 12,978
NET INCOME/(EXPENDITURE) 175 137,580 137,755 70,466
Transfers between
funds		 17 (1,000) 1,000
Net movement
in funds		 (825) 138,580 137,755 70,466
RECONCILIATION
OF FUNDS
Total funds brought
forward		 1,268,004 252,113 1,520,117 1,449,652
TOTAL FUNDS CARRIED FORWARD 1,267,179 390,693 1,657,872 1,520,117

2022 2021
Unrestricted Restricted Total Tata I
funds funds funds funds
Notes E E E E
FIXEDASSETS
Tangible assets 10 534,507 159,583 694,090 679,464
Investments 11 288,548 288,548 298,758
823,055 159,583 982,638 978,222
CURRENTASSETS
Stocks 15,336 15,336 13,120
Debtors 12 69,176 69,176 35,074
Cash at bank 691,326 231,110 922,436 770,420
775,838 231,110 1,006,948 818,614
CREDITORS
Amounts
falling due within one year		 13 (306,640) (306,640) (241,623)
NET CURRENT ASSETS 277,564 231,110 700,308 576,991
CREDITORS
Amounts
falling due after more than one year		 14 (25,074) (25,074) (35,096)
NET ASSETS 1,267,179 390,693 1,657,872 1,520,117
FUNDS 17
Unrestricted funds 1,267,179 1,268,004
Restricted funds 390,693 252,113
TOTAL FUNDS 1,657,872 1,520,117

2022 2021
Unrestricted Restricted Total Tota I
funds funds funds funds
Notes f E E E
FIXEDASSETS
Tangible assets 10 263,691 263,691 272,188
Investments 11 288,548 288,548 298,758
552,239 552,239 570,946
CURRENTASSETS
Debtors 12 3,609 3,609 1,917
Cash at bank 198,562 231,110 429,672 323,909
202,171 231,110 433,281 325,826
CREDITORS
Amounts
falling due within one year		 13 (10,537) (10,537) (14,436)
NET CURRENT ASSETS 191,634 231,110 422,744 311,390
TOTAL ASSETS LESSCURRENT LIABILITIES 743,873 231,110 974,983 882,336
NET ASSETS 743,873 231,110 974,983 882,336
FUNDS 17
Unrestricted
funds		 743,873 755,893
Restricted funds 231,110 126,443
TOTALFUNDS 974,983 882,336

2022 2021
Notes E f
Cash flows from operating activities
Cash generated
from operations		 273,455 263,262
Net cash provided
by/(used		 in) operating activities 273,455 263,262
Cash flows from investing activities
Purchase oftangible
fixed		 assets (99,094) (139,629)
Sale of fixed asset investments (12,450) 30,426
Interest received 105 31
Net cash (used in)/provided by investing activities (111,439) (109,172)
Cash flows from financing activities
Repayment
of borrowing		 (10,000) (4,904)
Net cash (used in)/provided by financing activities (10,000) (4,904)
Change
in cash and cash equivalents		 in the 152,016 149,186
reporting
period
Cash and cash equivalents at the beginning 770,420 621,234
ofthe reporting
period
Cash and cash equivalents at the end ofthe 922,436 770,420
reporting
period

RECONCILIATION
OF NET INCOME/(EXPENDITURE)		 RECONCILIATION
OF NET INCOME/(EXPENDITURE)		 RECONCILIATION
OF NET INCOME/(EXPENDITURE)		 TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
E E
Net income/(expenditure) for the reporting period (as per the 137,755 70,466
Consolidated
Statement of		 Financial Activities)
Adjustments
for:
Depreciation
charges		 88,470 61,801
Losses/(gain)
on investments		 9,386 (29,314)
Investment
valuation
movement		 9,167 (12,978)
Increase
in stocks		 (2,216) (2,236)
(Increase)/decrease
in debtors		 (34,102) (19,349)
Increase
in creditors		 64,995 194,872
Net cash provided
by/(used		 in) operations 273,455 263,262

At 1.1.22 Cash flow At 31.12.22
f E E
Net cash
Cash at bank 770,420 152,016 922,436
Total 770p420 152p016 922436

Property -2%and 10%straight line
Staff accommodation -over 6years on cost
Permanent
equipment		 -over 10years on cost
Short term equipment -over 3years on cost
Equipment -over 4years on cost
Fixtures and fittings —over 4years on cost
Office equipment —over 4years on cost
Tented village —over 6years on cost
Motor vehicles -over 4years on cost

DONATIONS
AND LEGACIES
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
E f E E
Donations 834 6,776 7,610 2,407
Legacies 147,420 147,420
Grants 30,834 150,186 181,020 381,314
31,668 304,382 336,050 383,721

2022 2021
E E
Sutton Coldfield Community Grant 9,545
Limoges Trust Grant 2,000
29th May Charitable Trust Grant 5,000
Sports England Back to Play Funds 2,500 47,500
National
Lottery		 Heritage Fund 80,000 51,129
BBCChildren ln Need 38,320
Worcestershire County Council 12,821
Coronavirus
Job		 Retention Scheme 57,186
Other grants 30,834 225,499
181,020 381,314
OTHER TRADING ACTIVITIES
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
f f f f
Sundry income 309
INVESTMENT INCOME
2022 2021
Unrestricted Restricted Total Tota I
funds funds funds funds
E E E
Dividends
and		 interest 6,242 32 6,274 7,749

2022 2021
Ac't IVIty f f
Events income County events 314,019 44,002
Eventsincome Camp fees, lettings and other activities 1,126,883 555,466
Eventsincome County shop 2,670 6,007
Subscriptions County levy 40,996 32,411
1,484,568 637,886
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
f f f
Direct charitable activities 1,403,485 1,403,485
Support cos'ts 276,485 276,485
1,403,485 276,485 1,679,970
SUPPORT COSTS
Governance
Finance Other costs Totals
f f f f
Support costs 241,089 35,396 276,485

2022 2021
E E
Wages and salaries 552,638 395,968
Social security costs 36,089 24,764
Other pension costs 14,432 11,480
603,159 432,212
2022 2021
Operational 33 21
Administration 2 2
23

TANGIBLE FIXEDASSETS - GROUP
Fixtures
Land & Office and
Buildings equipment fittings
E E E
COST
At 1January 2022 980,133 14,059 225,344
Additions 624 13,498
Disposals (6,964) (20,404)
Reclassification (40,794)
At 31December 2022 980,133 7,719 177,644
DEPRECIATION
At 1January 2022 377,472 6,964 171,675
Charge for year 57,159 1,930 11,739
Eliminated
on disposal		 (6,964) (20,404)
Reclassification/transfer (30,077)
At 31December 2022 434,631 1,930 132,933
NET BOOK VALUE
At 31December 2022 545,502 5,789 44,711
At 31December 2021 602,661 7,095 53,669

TANGIBLE FIXEDASSETS - GROUP - continued
Other
Motor fixed
vehicles assets Totals
E f E
COST
At 1January 2022 95,618 1,315,154
Additions 37,143 47,829 99,094
Disposals (6,042) (33,410)
Reclassification 30,594 10,200
At 31December 2022 67,737 147,605 1,380,838
DEPRECIATION
At 1January 2022 75,577 631,688
Charge for year 4,556 13,086 88,470
Eliminated
on disposal		 (6,042) (33,410)
Reclassificatlon/transfer 29,907 170
At 31December 2022 34~463 82p791 686p748
NET BOOK VALUE
At 31December 2022 33,274 64,814 694,090
At 31December 2021 20,041 679,464

TANGIBLE FIXEDASSETS —PARENT CHARITY
Freehold
property
E
COST
At 1January
2022 and 31December 2022		 426,552
DEPRECIATION
At 1January 2022 154,364
Charge for year 8,497
At 31December 2022 162,861
NET BOOK VALUE
At 31December 2022 263,691
At 31December 2021 272,188

FIXEDASSET INVESTMENTS —GROUP AND PARENT CHARITY
Listed
investments
E
MARKET VALUE
At 1January 2022 298,758
Disposals (824)
Revaluations (9,167)
Movement
in cash		 (219)
At 31December 2022 288,548
NET BOOK VALUE
At 31December 2022 288,548
At 31December 2021 298,758

Listed
investments
E
Valuation in 2022 14,327
Cost 274,221
288,548

Group Charity
2022 2021 2022 2021
E E E E
Trade creditors 3,578 23,633 1,116 5,686
Bankloans 10,000 10,000
Social security and other taxes 57,428 42,498
Other creditors 12,880 8,594 1,221 2,241
Deferred income 205,411 138,004
Accrued expenses 17,343 18,894 8,200 6,509
306,640 241,623 10,537 14,436
Deferred income is shown as follows:
Group Charity
2022 2021 2022 2021
E E E E
Balance at 1January 138,004 6,902
Amount released to incoming resources (138,004) (6,902)
Amount deferred in the year 205,411 138,004
Balance at 31December 205,411 138,004

Group Charity
2022 2021 2022 2021
E E E E
Bank loans 25,074 35,096
25,074 35,096

2022 2021
E E
Amounts falling due within one year on demand:
Bankloans 10,000 10,000
Amounts falling between one and two years:
Bank loans —1-2years 23,074 35,096
2022 2021
E
Within one year 11,780
Between one and five years 34,360
46,140

Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
E E E E
Unrestricted
funds
General
fund		 1,008,804 2,975 (25,000) 986,779
The Pikes Pool Centre 109,200 (2,800) 106,400
Property
Development		 Fund 150,000 150,000
Hardship
Fund		 24,000 24,000
1,268,004 175 (1,000) 1,267,179
Restricted funds
Denis Vaughton 14,695 (5,697) 8,998
Pikes Pool Development Fund 17,638 (1,800) 15,838
Sustainability
Project		 1,200 (150) 1,050
BBCChildren
ln		 Need 34,328 34,328
Worcestershire County Council 10,862 10,862
Worcester
LEADER		 Fund 16,302 (2,037) 14,265
Mr J D Saville 19,817 (2,118) 17,699
Pears Project 13,872 31,359 45,231
Local Authority Grant 9,731 9,731
National
Lottery		 Community Fund 43,821 (4,869) 38,952
Sport England Backto Play Funds 46,709 (2,421) 44,288
National
Lottery		 Heritage Fund
BrumVenture 2,042 (1,566) 476
Kandersteg 12,146 (15,905) 1,000 (2,759)
Brumjam 17,038 (424) 16,614
National
Scout		 &Guide Symphony 10,532 6,380 16,912
Orchestra
Jamboree 23,557 33,710 57,767
The Duke of Edinburgh Award Scheme 1,260 839 2,099
Bivouac 621 621
Ice Scout 564 564
Cub Challenge Camp 423 679 1,102
Six Summits 709 (128) 581
Cub Development Fund 55,974 55,974
252,113 137,580 1,000 390,693
TOTALFUNDS 1,520,117 137,755 1,657,872

Net movement in funds, in funds, in funds, included in the above are as follows: in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund 1,210,998 (1,198,856) (9,167) 2,975
The Pikes Pool Centre (2,800) 2,800)
1J210p998 (1201656) (9,167) 175
Restricted funds
Denis Vaughton (5,697) (5,697)
Pikes Pool Development Fund (1,800) (1,800)
Sustainability Project (150) (150)
BBCChildren
In		 Need 38,320 (3,992) 34,328
Worcestershire County Council 12,821 (1,959) 10,862
Worcester
LEADER Fund		 (2,037) (2,037)
Mr J D Saville 100 (2,218) (2,118)
Pears Project 107,991 (76,632) 31,359
Local Authority Grant
National
Lottery		 Community
Fund		 (4,869) (4,869)
Sport England Back to Play Funds 2,500 (4,921) (2,421)
National
Lottery		 Heritage Fund 80,000 (80,000)
Brumventure 6,259 (7,825) 1,566)
Kandersteg 68,370 (84,275) 15,905)
Brumjam 32 (456) (424)
National
Scout		 &Guide Symphony 109,756 (103,376) 6,380
Orchestra
Jamboree 103,295 (69,585) 33,710
The Duke of Edinburgh Award Scheme 3,673 (2,834) 839
IceScout 20,963 (20,399) 564
Cub Challenge Camp 4,780 (4,101) 679
SixSummits 1,060 (1,188) (128)
Cub Development Fund 55,974 55,974
615,894 (478,314) 137,580
TOTALFUNDS
1,826,892 (1,679,970) (9,167) 137,755

Net Transfers
movement between At
At 1.1.21 in funds funds 31.12.21
E E E f
Unrestricted
funds
General
fund		 969,063 92,036 (52,295) 1,008,804
The Pikes Pool Centre 112,000 (2,800) 109,200
Property
Development
Fund		 150,000 150,000
Refunds due to Participants 57,729 (57,729)
1,288,792 89,236 (110,204) 1,268,004
Restricted funds
Denis Vaughton 20,392 (5,697) 14,695
Pikes Pool Development Fund 19,438 (1,800) 17,638
Sustainability
Project		 1,350 (150) 1,200
Hardship
Fund		 3,000 (3,000)
Worcester
LEADER Fund		 18,339 (2,037) 16,302
Mr J D Saville 19,717 100 19,817
Pears Project 15,203 (7,788) 6,457 13,872
Local Authority Grant 9,731 9,731
National
Lottery		 Community Fund 48,690 (4,869) 43,821
Sport England Back to Play Funds 46,709 46,709
National
Lottery		 Heritage Fund
BrumVenture (352) 2,394 2,042
Kandersteg 1,475 10,671 12,146
Brumjam (46,367) 63,405 17,038
National Scout &Guide Symphony (3,876) 14,408 10,532
Orchestra
Jamboree 4,575 18,982 23,557
Other Restricted Funds 709 1,044 1,753
The Duke of Edinburgh Award Scheme 597 663 1,260
Mr M C Below 5,000 (5,000)
160,860 (18,771) 110,204 252,113
TOTAL FUNDS 1,449,652 70,466 1,520,117

Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund 870,404 (791,346) 12,978 92,036
The Pikes Pool Centre (2,800) (2,800)
870,404 (794,146) 12,978 89,236
Restricted funds
Denis Vaughton (5,697) (5,697)
Pikes Pool Development Fund (1,800) (1,800)
Sustainability
Project		 (150) (150)
Worcester
LEADER Fund		 (2,037) (2,037)
Mr J D Seville 100 100
Pears Project 18,000 (25,788) (7,788)
National
Lottery		 Community Fund (4,869) (4,869)
Sport England Back to Play Funds 47,500 (791) 46,709
National
Lottery		 Heritage Fund 51,129 (51,129)
BrumVenture 1,320 (1,672) (352)
Kandersteg 9,015 (7,540) 1,475
Brumjam 7,190 (53,557) (46,367)
National
Scout		 & Guide Symphony 16,493 (20,369) (3,876)
Orchestra
Jamboree 5,368 (793) 4,575
Other Restricted Funds 709 709
The Duke of Edinburgh Award Scheme 2,436 (1,839) 597
159,260 (178,031) (18,771)
TOTALFUNDS 1,029,664 (972,177) 12,978 70,466

Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
E E E E
Unrestricted funds
General fund 496,693 (8,220) (25,000) 463,473
The Pikes Pool Centre 109,200 (2,800) 106,400
Property
Development		 Fund 150,000 150,000
Hardship
Fund		 24,000 24,000
755,893 (11,020) (1,000) 743,873
Restricted funds
Denis Vaughton 14,695 (5,697) 8,998
Mr J DSaville 19,817 (2,118) 17,699
Pears Project 13,872 31,359 45,231
Local Authority Grant 9,731 9,731
BrumVenture 2,042 (1,566) 476
Kandersteg 12,146 (15,905) 1,000 (2,759)
Brumjam 17,038 (424) 16,614
National Scout &Guide Symphony
Orchestra 10,532 6,380 16,912
Jamboree 23,557 33,710 57,267
The Duke of Edinburgh Award Scheme 1,260 839 2,099
Bivouac 621 621
Ice Scout 564 564
Cub Challenge Camp 423 679 1,102
SixSummits 709 (128) 581
Cub Development Fund 55,974 55,974
126,443 103,667 1,000 231,110
TOTAL FUNDS 882,336 92,647 974,983

Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted funds
General
fund		 59,176 (58,229) (9,167) (8,220)
The Pikes Pool Centre (2,800) (2,800)
59,176 (61,029) (9,167) (11,020)
Restricted funds
Denis Vaughton (5,697) (5,697)
Mr J D Saville 100 (2,218) (2,118)
Pears Project 107,991 (76,632) 31,359
BrumVenture 6,259 (7,825) (1,566)
Kandersteg 68,370 (84,275) (15,905)
Brumjam 32 (456) (424)
National
Scout		 &Guide Symphony
Orchestra 109,756 (103,376) 6,380
Jamboree 103,295 (69,585) 33,710
The Duke of Edinburgh Award Scheme 3,673 (2,834) 839
IceScout 20,963 (20,399) 564
Cub Challenge Camp 4,780 (4,101) 679
Six Summits 1,060 (1,188) (128)
Cub Development Fund 55,974 55,974
482,253 (378,586) 103,667
TOTAL FUNDS 541,429 (439,615) (9,167) 92,647

Net Transfers
movement between At
At 1.1.21 in funds funds 31.12.21
E E E E
Unrestricted
funds
General fund 541,797 7,191 (52,295) 496,693
The Pikes Pool Centre 112,000 (2,800) 109,200
Property
Development		 Fund 150,000 150,000
Refunds due to Participants 57,729 (57,729)
861,526 4,391 (110,024) 755,893
Restricted funds
Denis Vaughton 20,392 (5,697) 14,695
Mr J D Saville 19,717 100 19,817
Pears Project 15,203 (7,788) 6,457 13,872
Local Authority Grant 9,731 9,731
BrumVenture (352) 2,394 2,042
Kandersteg 1,475 10,671 12,146
Brumjam (46,367) 63,405 17,038
National
Scout 8Guide		 Symphony
Orchestra (3,876) 14,408 10,532
Jamboree 4,575 18,982 23,557
Other Restricted Funds 709 1,044 1,753
The Duke of Edinburgh Award Scheme 597 663 1,260
Mr M C Below 5,000 (5,000)
Hardship
Fund		 3,000 (3,000)
73,043 (56,624) 110,024 126,443
TOTALFUNDS 934,569 (52,233) 882,336

Incoming Resources Gains and Movement
resources expended losses in funds
E E f E
Unrestricted funds
General fund 83,541 (89,328) 12,978 7,191
The Pikes Pool Centre (2,800) (2,800)
83,541 (92,128) 12,978 4,391
Restricted funds
Denis Vaughton (5,697) (5,697)
Mr J D Seville 100 100
Pears Project 18,000 (25,788) (7,788)
BrumVenture 1,320 (1,672) (352)
Kandersteg 9,015 (7,540) 1,475
Brumjam 7,190 (53,557) (46,367)
National
Scout Ik		 Guide Symphony
Orchestra 16,493 (20,369) (3,876)
Jamboree 5,368 (793) 4,575
Other Restricted Funds 709 709
The Duke of Edinburgh Award Scheme 2,436 (1,839) 597
60,631 (117,255) (56,624)
TOTAL FUNDS 144,172 (209,383) 12,978 (52,233)