REGISTERED CHARITY NUMBER: 524566 TRUSTEES, REPORT AND CONSOUDATED FINANaAI STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 1023 FOR THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM J W Hlnks LLP Chartered Accountsnts and Statutory Audttors 19 Hlghfleld Road Ed¥baston 8irmin8ham 815 3BH
THE SCOUT ASSOCIATION-COUNTY OF BIRMINGHAM CONTENTS OF THE CONSOLIDATED HNANaAL STATEMEI FOR THE YEAR ENDED 51 DECEMBER 2023 Pi8• Truit••i' R•pon i to io 4POrt of th• Ind•pend•nt Audllors 11 to 14 Cowlldat•d Sf•t•m•nt ol Fln•ncl41 AttITAtl•s 15 Comolld•ted B•l•nc• She•t 16 P•r•ntChirlty B•lanc• Sh••t 17 Conwlld•ted Clsh Flow Star•m•nt 18 Noi•s to th• Conwlld•t•d C•sh Flow $1•t•rnt 19 Not•S toth• Fln•n¢l•l St•t•m•nts 20 to 43
THE SCOUT A5S1XIATION. COUNTY OF BIRMINGHAM TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present thelr report wlth the fi'nancial staternent5 of the charlty ènd the group for the year ended 31 December 2023. The trustees have adopied the provlslons of Accountlng ond Reportlng by Chartties.. Statement of Recommended Practlce appllcable to charlt*&5 pparIng thelraccounts In accordance with the Flnanclal Reportln8Standard appllcable in the UK and Republlc of Ireknd IFRS 1021 leffectlve l January 20191. OBJECTIVES ANOACTIVITIES Pollcles and oblqrtlves Summary of the object5 of the charlty set out In the governln8 document as follows.. The Pur Scoutln8 emlsts to actlvely en8a8e and 511PPOrt young Feople In thelr personal development, empowerln8 thern to mke positlve tontributlon to soclety. A5 Scouts we are gulded by these values.. Inte8rlty- We act wtth Inte8rlty,' we arè honest. trustworthy and loyal. Respect- We have 5elf-respect and respect for others. Ca- We support others and take care of the world In whlch we Ilve. Belief- We explore our faiths, bellels and attitudes, Co-operatlon- We make a posltlve d5fference,' we co-operate wlth others and make frlends. Scoutln8 lakes place when youn8 people, In partnershlp wlth adult3, WO together based on the values of Scoutin8 and.. . tnloy what they are dolng and have fun - take part In èctlvltles indoofs and outdoors learn by doln6 share In splrltual reflectlon . tske respon51blllty and make cholces - undertake new and challen8in8 actlvltles - rnake and Ilve by thelr Promlse. b. M41n a¢tlvStl•s und•rtak•n to lurth•r th• Chailty's purposes forth• publk b•n•fit The Trnstees have referred to the 8uldante contained In the Charlty Commls51on'$ general 8uSdance on public benefit when reviewing the charlty's oblectlyes and in planning for fvture activitie5. In particular. the trustees have consldered how planned actlvltles will contribute to the airns and objectlve5 Set. Page I
THE SCOUT A55OCIATION- COUNTY OF BIRMINGHAM YAUSTEES, REPORT- coniinu•d FOA THÉ YEAR ENDED 310ECEM8ER 2023 ACHIÉVEMÉNTS AND PERFORMANCE Revlew ot ittivlties In 2023, we were fortunate enouBh to recefve Grants from the Scout Assoclatlon (from DCMS lundsl. and Sutton ColdfSeld Charltles to fund employlng two local growth officers to focus on openlng new sections and supportln8 exlstlng one5 acr055 the needlest èreas of the Clty. These wlll come Dnllne durln8 2024 and worklng wlth the rest of the excellent re8lonal 8rowth and communltles team, we expect to see p051tlve effects on our provlslon. One way to measure the quallty of our ScoutlTh8 programme is to look at the number of top awards belng achleved by our members. We Saw 931 Chief Scout Awards achleved in 2023. up from 653 In 2022. This huge iThcrea5e In top awèrd515 testamènt to the hard work of our young people and the leaders who provlde excellent pro8rammes and DPPOrtunities on a weekly basis. We were a150 able to welcome over 450 of these young people to one of our Chlef Scout Awèrd celebrations events whlch contlnue to be a lovely way to celebrate thé achievements of the young people wlth the5r leaders and lamlly. We also saw 84 of our amaiin8 adurt volunteers recelvln8 8ood servlce awards durlng the year. These awards whlch reco8nlie people who 80 above and beyond for ScoutlnB. are thorou8hly deserved and belng able to surprlse these people at events and AGMS to Psent rhese awards is one ol the hSghllghts of the County and Dlsirlct Lead Volunteer role. Wh15t 2023 saw no Covld-relaied restrlctkjns in place on our artlvltle5, we continue to see the eff?ct5 01 these dlfflcult few years on our adults and young people, One aspect of the pandernlc that ha$ challenged many leader5, Is the efft lockdown had on the mental health, resllSence and wellbelng of our adult vgluntèers and youn8 people. We also Saw sorne'sklll fade, and challen8es wlth behavlour and soc131 sk1115 In sorne are35. This wlll continue to be challen8e In the comln8 year5 as the lon8-term effects of Covld re5trlctlon5 become apparent, but It Is important that 5coutln81s there to provlde support and 5k511s fof Ilfe lor these youn8 people. Many of our layourlte county events returned In 2023 and our arnailn8 pro8r•mrne team5 delSvered days out ané camps lor Beaver, Cub5, Scouts and Explorer sectlons. From over 600 Beavers de5cendinrt on Twin Lakes to 120 Scouts and Explorers undertaklng a wlnter week In Kanderste8 In Switzerland, otsr excellent prograrnme teams run fun and Sale actlvltle5 for our rnembers. In 2023, we establlshed hardshlp fundlng 10 5UPPQrt young people attendln8 COUlIty events and contlnue to Irwestlgate how we can use lund5 to ensure that £05t Is not a barrler io taklng part sn our couniy prograrnme. 2023 also saw 36 of our Young People, 4 Unlt leaders and many adult volunteer5 5UPPOrtlng the 1ST and JPT head off to Korea for the World Scout lamtKJree. We a8aln are amazed by the hard work and dedlcatlon of our 4 unit leaders, and all the supporters from ècr05S the County, whlch rneant the unit raised over £160,(KM) to fully fund the experSence. Of course, the challen8e5 of the Jarnboree in Korea are well documented. but I was amèied at the resilience of our unit and SUPPDrt teams who made the best of extremely challengin8 5ituation5 to ensure that our youn8 people had the best experience they could. scouting, nationally. Is also undergoing a fundèmentèl chan8e in its strutture and organlutlon. Thls Is the largest change In a generatlon and ij aimed at ultlm3tely provlding more opportuThltle& for more young p8oplo to gain skllls for Ilfe. These changes include VItalI11n8 the way we recrult. train and retain our volunteèrs, alonR with changes In the makeup ol trustees boards. to provide a fflore 5treamllned or8anizatlon that Ilts well wlth the demand5 01 today's volunteer5. There are Excitin8 times ahead as we work to embed the CuUre of change into the countyi but ultimately 2023 saw us run workshopsi SUPPQrt 5e55lOll5 ané many discusslons on how we prepare lor the change5 and really embEd thi5 new culture into whèt we do. vage
THE SCOUT ASSOCIATION- CollOF BIRMINGHAM TRUSTEE5' REPORT. contlnued FOR THE YEAR ENDED 31 OECEM8ER 2013 b. Fln•n¢l•l r•¥Sew The charity had total revenue of £269,461 durln8 the year ended 31 December 2023. The result for the year show5 è deficit of £161.630 which is primarily due to the tirnin8 of when income is rece¢ved and when the ielated empendItu Is Incurred. Unrestricted income funds amounied to £620.479 at 31 December 2023 but É255.194of thls Is tled up In tan8lble fixed assets. Uncommltted free SeNe$ avallable for flnancln8 current activities. represented by funds held on deposlt In addition to the Investment portfollo, therefore amounted to £365,285. I•Ekwdl A cautious, considered and successful year. TheTru5tees and management tearn have taken tlme to refresh the vlslon, objectlves and aim5 while arriculatina the culture that is a5 such a 518nificant feature of the lon8-term success ol the charity. Our annual visitor numbers are back to the 2019 level from the constralnts of the COVIO-19 pandemlc and the revenue mlx value Is stron8 enhanced by our new and acclaimed podded villa8e, h68h demand from schoo15, and an Increase I corporate team events. TheBoal of £250.OCQ free cash reserves ha5 been achieved while $18nlflcant investment into activlty equlpment and the estate contlnues on the track of our 5-year plannSn8. Features such a5 Outreach to BAME communities, the Sntrodurtion of chef led caterlng 5ervice5 and detalled expert ener8y conservatSon Inltiatlve5 are Set out below together with explanation5 of leadership commltted to the natlonal development of outdoor actlvitles for young people and new actl¥lties installed for youn8er age groups. Futur• dMlopm•nts We are deli8hted that we alè contlnulng to see our membershlp numbers glow. Our latest census. conducted at the end ol January 2024, reported an overall Increase In our numbers of 4% frorn 7190 In Jan 2023 to 7460 In Jan 2024. Thls breèks down to 5410 youth rnembers and 2050 adult rrember5 over the County. The cènsus data breakdown provldes us wlth the Inlormatlon to understand where our qulck wins and lon8er-term plan5 can be focused to contlnue to provlde more Scoutln8 opportunltle5 for young pegple across the city. The County willcontinue to 5UPPOrt all the events run byvarious sections and to support the Blackwéll Athenture knrd. 2024 wlll see a blg dlRltal transforrnatlon that we have been working towards In 2023 wlth the révltalizatlon of the way volunteers are recrulted and irained and the make-up of ourtrustee board. Page 3
THE SCOUT ASSOCIATION. COUNTY OF 8IRMINGHAM TRUSTEES. REPORT- contlnuqd FOR THE YEAR ENDED 31 DECEMBER 2023 Rlsk man•8•ment The Trustee board takes a robust approach to rlsk management and acros5 the following r15k cate8orles the Trustees have ssessed and quantified those rlsks to whlch the charlty is exposed,. have IdentIfd relevant control rneasures and mltl8atlng actlons to r4du¢• the rlsk$, and re8uI?rly review thgrn Gpvernance Operatlonal rlsk Finance r15k Env5ronmental and external rlsk Lèwand regulation compllance rf5k Recognlsln8 the nature of our core artlvltles It 15 acknowlÈd8ed that $18nlflcant rlsks re13te to Health and Safety and saleguardln8 01 chlldren and youn8 people and outllned bElow are the a£tlon$ In place to mltl8ate these rlsks. There15 3 cornprehenslve Health and Safety pollcy In plac•, whlch Is strlctly monltored Jnd adhered to. Tht charlty hjs expended a tonslderable amount of resources on Improvln8 facllltles at the actlvlty center5 to ensure thjt actlvltle5 are carrièd out In a sale envlronment. The Charlty reco8nlses and acknowled8es the dutyof care placed upon the or8anlsatlon to safeguard and promote the welfare of chlléren, young people and adults at dsk and Is cornmltted to efisurin8 safeguardln8 practlce reflects Statutory responslbllltle5, governrnent 8uldance and complies wlth best practice. The Is a cOmphen51¥e Safeguardlng Pollcy In place whlch is reviewed on an annual ba51s, alon8sidÈ a revlew of practice. Strlngent checks on staff ènd volunteers worklng on Its behalf Includlng enhanced DB5 checks are carried out, both at the polnt of recrultment ané as an on-goln8 proce55 of monitorlnB and there is a robust p¥o8ramme of safeguardlng tralnlng in place in a550clatlon wlth Blrmln8ham CSIV Councll Soclol 5eNlces Department. both as part of Induttlon and for regular update5 across the staff team. The county malntslns cornprehen$É insurnntes to cover Wentlil cla5rn5 In respect of In5urable rlsks. Page 4
THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM TRYSTEES. REPORT. contlnutd FOR THE YEAR ENDED 31 DECEMBER 2023 Investment polly •nd perforni•nce There are no re5trlctlons on the chaIv.$ powers to Invest and the Investment pollcy Is decided upon bythè trustees. At the present tlme the group has bank accounts with HSBC, Lloyd5 and Barclay5 Bank. In addltlon, It has an Investment portfollo of stocks & shares admlnlstered by Charles Stanley. The Investment oblectlve is io provlde capltal 8rowth but with bias towards Income, with a viewto ach5evlng an overall yield of around 3.5%. The Investment portfollo should m3lntaln prospects for an Increasln8 incorne and capltal aPpCIatIon through a mlxture of equltles and bonds. R•S•r pollcv Thè Scout Assoclatlon County of Blrmlngham's pollcy on resekwes Is to hold sufflclent resources to contlnue the charitsble actlvlties of the County and the activltiesof Its 5ubsldlary undertakln& 81ackwell Adventure, should Income and fundralslng ctlv5tle5 fall short. The Trusiee5' reserves polScy provldes supportforthe day-to-doy runnln8 ofthe 8roup'5 a£tlvltle5, future de¥elopment$ and allows for r55k. In the I16ht of the global Coronavirus p4ndemlc las reported elsewhere in thls reportl, the Trustees of both County and Blackwell have conducted a revlew of the re5erve5 pollcy and have agreed that, unrestricted fund5 not cornmttled or Invested In tangible fixèd 355et5 should be In the reBlon of £250,OLKI. The CDUnty Executlve Cornrn5ttee recogn15es that the sum held In reseNe wlll at tlmes be Increased due to the natu of Its ctlvlt5es throu8h Blackwell Adventure and sl8nlflcant event5 organ15ed bythe County Whe Income Is recelved In advance of the issoclated expendlture beln8 Incurred. The reseeS to be Consldered as part of the pollcy Ire the amount of unre5trfEted reserves which I fretty available lor use11.è. those not Invested In flxed a55etsl. We Include all unrestrlcted funds and desi8nitetl funds. Desi8nated fund5 are funds that the trustees have decSded to desl8nate separately. As the trustees could reverse the desl8natlon It is noi consldered to be a restricted fund. x. GOI ¢onc•m The Trusiees have reviewed bud8ets and forecasts and after making approprlate enqulres have a reasonable expectation that the Group has adequate resources to contlnue In opèrational existencè for the foreseeable future. For thls reason. they contlnue to adopt the golng concern accountlng basls in preparinK the flnanclal st¥tements. Further dètai15 regardin¢ the adoptlon of the 8oln8 concern ba51s can be found In the accounting Polic5. At the tlme of approvlng thls report the prospects of returnln8 to a lull range of charitable actlvliv In the near future look very promlslng. For these feasons. the charity continues to adopt the golng concérn basls In preparln8the flnan£lal statements. Page 5
THE SCOUT ASSOCIATKJN- COUNTY OF
BIRMINGHAM
TRUSTEES, REPORT- ntinu•d
FOR THE YEAR ENDED 31 DECEMBER 20Z3
STRUCTURE. GOVERNANCE ANO MANAGEMENT
. Con5tltutlon
anlsbtlonll structure and
eclslo
kln
The overall 8overnin8 body ol the Scout County 55 thè County Scout Councll. It normally meets once a year to Conduct the
pproprlate buslness at theAnnual General Meetln8. The County ExeCutYe Committee work In partne¥shlpwith the County
Commissioner to manage the work and assets of the Covnty Assoclatlon and act as the Trustee5 of the Scout A550ciation
County of 8lrmlngh8m. The County Executlve Cornmittee 15 SUPPOrted bya numberol Sub Commlttee5. In addStlon, the dav-
to-day management and co-ordination of the County15 carrie
THE SCOUT ASSOCIATION. COUNTY OF BIRMINGHAM TRUSTEES, REPORT- wntlnued FOR THE YEAR ENDED 31 DECEMBER 2023 - The insurance of persons, property and equipment,. Prornotin8 and 5UPPOrtlng the development gf Scoutlng In the local area and ensurlngthat a posltlve Image of Scoutlng ex15ts In the local cornmunlty,. - Asslstlng In the recrultment ol leader5 and other adult SUFPJrt.' - Appolntlng any sub commlttees that may be quIred,. - Appolntlng County Administrattsr5 and Advisor5 Other than those who are elected,. En5urin8 that Young People a meanlngfully Involved in detlslon makln8 at all leve15 wlthln the County.. - The openln& closure and amal¢amation of Distrfrts and Scout Actlve Support Unlts In the Couniy as necessary,. and Managlng ané Implernen15n8 the Safety Pollcy locally. b. M•thDdi ol •ppolnfm•nt or •l•ciion of Trusteeg Trustees of the scout County are recrulted Sn accordance wlth the Pollcy. Organlsatlon and Rules IPORI of the Natlonal Stout Assoclatlon and elected by the County Scout Council at the County Annual General Meetln8. L polk[ adwed lor the Inductlon •nd tr•lnln8 of Truit On appolntment, all new Trustees are subSect to a DBS checL plu5 a brlellng from the County Chalrnian on the work and respon51bllltles of the Executlve Cgmmlttee, In addltlon, spec5illst tralnlng15 provlded wlthln the overall tralnlnR proqramme of the Assoclatlon. d. Pay pollcy for k•y min•8•m•nt pwsonn The trusteès con51der Its they management personnel comprlse the mana8ernent tearn at 81ackwell Adventure. . R•l•tlon%hlp wlth wlder network of th•rftl•s Thè ScoutAssoclatlon County of 8lrmlnqham lsa separateeducatlonal tharlty In rt5 own rl8ht, whllst atthe sarne tlrne?ctlng wlthSn the overall $tructure of thè Natlonal Scout A5soclatlon. Thls structure allows for the formarion of scout Countles, Scout D15trlcts and Scout Groups. The Scout County Is an5WErable to the Natlonal A5sociatlon and Is spOnSIble lor overseein8 the work of indfvidual Stout Dlstrlcts and through them lThdNldual Scout Groups. The Association a150 ha5 very tl05e worklng felatlonshlps wlth Glrl Guldlne Blrmin8ham. f. Tru0#$. Indemnltle5 The County Executlve is covered byThe scout Assotlatlon's publlc Ilèblllty and trustee Indernnlty Insurance pollcles. TrL45tee indemnlty Insurance covers Trustees In the event that they are held personally Ilable for the loss of charlty asseis or for makln8 a decision which SUItS in the charlty 5U5tainln8 a Ios5 In fTnanclal te¥m5. It does not cover acts which the trustee knew lor should reasonably have known) would constitute a bath of trust, 50 dellberate malfeasance would not be coVed. Page 7
THE SCOUT ASSIXIATION- COUNTY OF 8IRMINGHAM TRUSTEES, REPORT. contlrw FOR THE YEAR ENOED 31 DECEMBER Z(123 g. Relatlonthlp wlth subsldlarles The Scout Ass¢xiatlon- County of 8irrnlngharn contrtsls the subsidiary undertaklng Blackwell Aéventure. REFERENCE AND ADMINISTRAIIVE DEfAILS Re8lst•red Chirlty numbw 524S66 Prlnclpal iddr•ss 125 Whltecrest 8irmln8ham 843 6EX Trustees Comrnth•• M•mb•rn Ex Oftl¢lo ltrurt•e, votlryl S Thomas- County Lead Volunteer D Allen- County Chalrrnan T larnes- County Treasurer Commllt•• M•mb•rs Ex Offlclo Itrustw, ¥otlnil R Brew P Fennell Q>mfflltt•• El•rt•d Memb•rs ItruJt•e. Tmtlnil M Rowe P Gllmour S Keenan D Kelly lappglnted 15105120231 J Syed (appointed 16105120231 Commltteè M•mb•rs R•sIgnI it 2013 AGM A Card•ll S Cardall J Paddk J Burrell AudltDfs J W Hinks LLP Charted Accountants and Statutory AuditorJ 19 Highfield Road Edgbaston Birrnlngham 615 3BH Page 8
THE SCOUT ASsoaATION- COUNTY OF BIRMINGHAM TRUSTEES, REPORT- contlnued FOR THE YEAR ENDED 31 QECEMBER 20ZS REFERENCE AND ADMINISTRATIVE DEfAILS Bankers H58C Bank PIC 130 New Sireet BimilnBharn B32 4JU Lloyds Bank Pl 25 Gresham Street London EC2V 7HN Flagstone I" Floor Clarevllle House 26-27 Oxendon street London SWIY 4EL Inve5trnent M•nwrs Charles Stanley & Company Llmlted 55 Calthorpe Road Edgbaston 81rrn5ngham 815 ITH STATEMENT OF TRUSTEES, AESPONSlblLinES The trustees are sponsIble for preparlng the Trusttr5' Report and the flnancl41 statements In accordance wlth appllcable l•w and Unlted Kln8dorn Accountlng Standards Iunlted Kin8dom Genef•lly kctpted Acceuntlng Prattltél. The law appllcable to charltles In England and Wales, the Charities Art 2011, Charlty IAccounts and Reportsl Re8ulatlons 2(K)8 and the provlslon5 of the trust deed requlre5 the trustees ro prepare flnancl81 statements for each Anancial yearwhich Ive a true and falr vlew of the state ol affalrs of the charlty and of the Incornln8 resources and appllcatlon of resources, Includlng the Income and expendlture. of the charlty for that perfod. In preparln8 those flnanclal staternents, the trusteès are requlred to select sultable accountlng F)ollcies and then apply them conslstentlyj ObSee the method5 and prlnclples In the Charity SORP,. make judgements and estlrnote5 that are reasonable and prudent,. state whether applicable accountln8 Standard5 have been followed, subject to any material dèpartures dlsc105ed and explalned In the linantial 5tsternent5: prepare the flnanclal statements on ihe goln8 concern basis unle55 It 15 Inopproprlate to presume that the charlty wlll continue in buslness. The trustees afe spOnSIblef0r keepln8 proper accountlng recordswhlch dlsclose wlth reasonable accura£yat anytlrne the financlal p051tlon of the charity and to enable them to en5ufE that the flnanclal statements comply wlth the Charltles Act 2011. the Charity IAciount5 and Reports) Re8ulatlon5 2008 and the provlslons of the trust deed. They are also ie5ponslble for safeguardlng the assets ol the charity and hence for takin8 reasonable steps for the preventlon and detectlon of fraud and other irregulèritie5. Page 9
THE SCOUT ASSOCIATKIN- COU14TY OF BIRMINGHAM TRUSTEES, REPORT. MntTnued FOR THE YEAR ENDED 31 DECEMBER 2023 DISCLOSURE OF INFORMATON TOAUDITOR Each of the person5 vthoareTrustees atthetlmewhen th15Tru5tee5' repJrt Isapproved has confimied that.. 50 14r a5 thot Trustee Is aware, there Is no relevant audlt Information of whlch the charItae 8TOUP'S audltor Is unawa. and thatTrustee ha5 t¥k¥ii dll ilig sL¥y5 LlidLuu¥liL Lu lid¥e b¥en Laken a5 a Trustee In orderto be iwore ol•ny relewnt audlt Informatlon and to estsbllsh that the ch8rftsble group's audltOT Is aware of that Infomatlon. AUDITOR We appolnt new audltors I W Hlnks LLP forthÈ next 3 years and thank our pre¥lou$ audltor5 Cooper Pary for thelr m•ny years of servlce. Appro¥Èd byorder of th• board of truste¢5 on I 2024 and slined on Its behalf bv,. D Allen- County Chalman Pale 10
REPORT OF THE INDEPENDENT AUOITORSTQ THE TRU5fEE5 OF THÉ SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM Oplnlon We have audited the flnancial statements of The kout ASslatIon County of Blrmlngham Ithe'charity'l and Its subsidlary Ithe 'group'l for the year ended 31 December 2023 which comprl$e the Consolidated StatEment of Financial Activitie5, the Consolidated Balance Sheet, the Parent Charlty Balance Sheet, the Consolidated Cash Flow Statement and notes to the finan£lal statements, Includln8 a surnmary of significant accountin& policies. The financlal TeportlnK framework that ha5 been applied In thelr preparatlon Is appllcable law and Unlted KinBdom Accountlng Standards (Uniied Klngdom Generally Accepted Account5n8 Practlcel. In our opinion the financial 5tatements'. gfve a true and falr vlew of the state of the group and of the parent charity's aff4lrs as at 31 December 2023 and of Its Incomln8 resources and application ol resour¢e5. for the year then ended.. have been properly prepared In accordance wlth Unlted Kingdom Generally kcepted Accountln8 Practlce., and havè been prepared In accordance wlth the requlrem8nts of the Charitles Act 2011. B•sls for oplnlon We conducted our audlt In accordant• wlth Internatlonal Standard5 on Audltlng IUKI IIsA5 IVKII and appllcable law. Our It5ponsibilitie5 under those standards are further descrlbed in thè Auditor5, respon51bllltles for the èudlt of the flnanclal stsiements sectlon of our report. We are independent of the charlty In ?ccordance with the ethlcal requliements that are relevant to our audlt of the flnancial statements In the UK, Includln8 the FRC'S Ethlcal Standard. and we have lulfllled our otherethlcal responslb51ities In accordance wlth these requirements. We bellevethat the auditevldence we h•v&obtalned Is sufflclent and approprlote to provide a basls for our oplnlon. Concluslons r•litln8 to Kolng COnM In auditin6 the flnancl•l staternent5, we have concluded that the trustees, use of the 8oln8 concern $1$ of attount5ng In th• preparatlon of the Ilnanclal 5taternents1s approprlate. 8ased on the work we have performed, we have not Identlfled any materlal uncertalntles relaiing to events or condltions that. Indlvldually orcollectS¥ely, rnay cast 518nlllcant doubt on the¢har1v,S abllllyto continue as a golng concern fora perlod of at least twelve months from when the financlal statements alè authorised forlssue. Our respon51billtle5 and the respons5billtles of the tru5tee5 wlth respect to golng concern are descrlbed In ihe relevant section5 of thls report. Oth•r Informatlon The trustees a re5ponslble for the Other informatlon. The other informètlon comprises the Infomiation included in the Annt431 Report. other than the financial statements ond our Report of the IndepEndent Auditors thereon. Our opinion on the financlal statements does not cover the other information and. except to the extent otherw15e expllcltly slated In our Port, we do not express any form of assurance concluslon thereon. In connectlon with ouraudlt of the IlnaThclal statemen15, our responslbS11ty Is to ad the other Informètlon and, In dolngso, onslder whether the other information is rnaterlally Inconslstent wlth the flnanclal statements or our knowleil8e obtained in the audit or otherwise zppears to be materi81ty mi55tated. If we identify such rnaterial Inconslstencles or apparent materbl mlssiatements, we are requlred to determlne whether th1$ glves rSse to a material misstatement in the financial statements themselves. If, based on the work we have perforrned, we conclude that there is a material misststement of thi$ other infom)atlon, we are reguired to report that fact. We have nothlng to report In thls 8ard. Pagell
REPORT OF THE INDEPENDENT AUOITORS TO THE TRUSTEES OF THE SCOUT ASSOaATION- COUNTY OF BIRMINGHAM Matters on whlch we ore required to report by•xc*ption We have nothiTh8to report in respett of the followlng matters Whe the CharIt5 IA¢counts and Rèports) Re8ulatlons 2008 requires us to report to you If. In our ownion.. the Inform3tion given In the trustees Report Is Incon515tent In any rnaterial respect wlth th? flnantlal stat•ments,' or 5ffICIent accountlng cordS have not been kept: or the financlal statements are not In a8reement wlth the a£countln8 records and returns., or we have not recelved all the Informatlon and explanatlon5 we requlre for our audit. HpOnsIbl1111es ol trustees As explalned more fijlly In the Statement of Tfustees, Responslb1llts. the trustees are respon51ble for the preparatlon of the flnanclal stètements whlch glye a true and falr vlew, and for such Internal control as the rrusiees determine is necessarv to enable the preparatlon of flnanclal Statements that are free Irom materlal mlsstatement, whether due to fraud or èrror. In preparlng the flnanclal Statements. the trustee5 are responslble for assessln8 the charlty'5 ablllty to contlnue a5 3 golng oncern, dlsc1051n& os appllcable, matrers related to golng concern and u51ng the 8oln8 concern basis of accounting tsnle55 the trustees either Intend to liquldète the charity or to cease operatlon$, or have no reallstlc alternatlve but to do 50. Page 12
REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE SCOUT ASSOCIATION. COUNTY OF BIRMINGHAM Our rejponjlbllltiei forthe audit of the Ilnancl•l st•t•m•nts We have been appolnted as auditors under Section 144 of the Charitie5 Act 2011 and report In accordance wlth the Act and relevant gUlat)n5 rnade or having effert thereunder. Our oblectlves are tD obtaln reasonable assurance aljout whether the financlal ststement$ as • whole a free from materfal mi5Statement. whether due to fraud or error. and to Issue a Report ol the Independent Audltors that Includes our oplnlon. Reasonable assurance Is a hi8h level of assurance. but Is not a 8uarantee that an audit conducied In accordance wlth ISAS IUKI wlll always detect a material m155tatement when It emlsts. Mlssiaiements can ar15e from fraud or error arsd are onsidered material If, Ind5vldually or In the a88re8ate, they could reasonabty be expected to Influence rhe economlc dlSionS of users taken on the basis ol these flnanclal $rateffnts. The extent to which our procedu$ are tapablt of detectlng IrreRularitles, Includlng fraud15 detalled below.. Our as5e55ment focussed on key laws and regulations the charlty has to comply wlth and area5 If the flnanclal statements we assessed as beln8 morè susceptlble to mlsstaiement. These key laws and regulatlons included but were not Ilrnlted to comp15ance wlth the Charltie$ Act 2011. Charit5es IProtectlon and Soclal Investment) Act 2016. taxatlon leglslatlon, data protecrion, antl-brlbery and employment le8lslatlon. We are not responslblè for preven15ng IrsurItIes. Our approath to detectlng Irregularltles Included, but was not Ilrnlted to, the followlng: obtain5n8 an understandlng of the le8al ènd regulatory framework applicable to the charity and how the charlty Is complyln8 with that framèwork. Includlng agreement of linanclal statement disclosu5 to underlyin8 documentatlon and other ev5den¢e.' obtainln8 an understandln8 of the charlty's control envlronment and how the ¢harlty has applled relevant control procèdures. through dlscusslons wlth Trustees and other management and by perforffllnB walkthrou8h testln8 over kev areas,. obtalnlng an under5tandin8 of the charlty'5 r15k asse55ment process, Includln8 the r15k of fraud.. revlewlng meetln8 mlnutes of those char8ed with Bovernance throughout the year,. and - performlngaudlt testlngto adilress the r15k of management overrldeof contro15, Includln8 testinBJournalentriesandother aélustments for approprlateness, evaluatlng the busine55 ratlonale ol si8nilicant transactions outs5de the normal course of buslness and revlewln8 accountlng tst5mate5 ft>r blas. Whllst conslderlng how our audlt work addressed the detectlon of Irre8ular*tles, we also c9n5lded the Ilkellhood ol detectlon based on our appro•ch. Irregularlties arlslnB from fraud are Inherently mre dlfflcult to detect than those arlslni frorn error. Because of the lnhertt limitation5 of an audlt. there Is as riskthat WE wlll not detect all Irre8ularlrles, IncldIn8th0$e leadln8 to a rnaterial mlsstatement in the financrdl staternents or non-compllance with re8ulation, Thls rlsk Increases the rnore rhat ompllance with a law or re8ulatlon Is removed from the events and transèctlon5 reflected In ihe financial statements, 35 we will be le55 Ilkely to become aware of Instances of non<ompliance. The risk 15 a150 8reater re8ardlng irre8ularilies occurrlng due to fraud rather than error. as fraud involves intentional concealment. forgery, collu51Dn, om1551on or m5srÈpresentstk)n. A further descrlption of our responsibilit5 for the audit of the financlal staternents 15 located on the Flnanclal Reportlng Coun¢il's webslte at www.frc.or8.uklauditorsrespon51billtle5. Th15 descrlptlon forms part ol ou¥ Report of the Independent Audltors. Page 13
REPORT OF THE INDEPENDENT AUDITORS TOTHE TRUSTÈES OF THE SCOUT ASSOCIAnON- COU14TY OF BIRMINGHAM uOfoUr rnport Th15 report 15 mjde solely to the charlty's trustees. as 3 bodyi accordance wlth Part 4 of the Charities (Accounts and R•portsl ReHul3th7n5 2008. Our iiudli wurk ho$ been ui)dertaken so that we mlght state to the ch•rfjty's tru5teeJ those matter5 we are regUld to stste tothem in an audltor5' rewrt and lor no other purpose. To the fullest extent permitted bv law, we do not accept or355um? responsSb(Iltyto anyone otherthan the thartyand the charlW5 trustee5 35 a Èrfjdy, for our udlt work, forthls report, orfor the oplnlon5 we have formed. J KA LLP J W Hlnk5 LLP Chartered Accountants and Statutory Audltors 19 HIBhfleld Road Ed8baston 81rmln8harn 815 38H lJuty2024 Page 14
THE SCOUT ASSOCIAnoN-COUNTY OF BIRMINGHAM CONSOLIDATEDSTATEMENTOF FINANCIALAcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 Total fundi 2022 Total funés lInStrIcted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donatlons and legacles 1,540 44.100 45.840 336,050 Ch•rflabl• •ttl¥kl•s County events County levv County Shop Carnp fees, lettln8s and other •ctlvltle5 203,607 204,387 43.707 5,398 1.1a432 314,019 40.996 2,670 1,126.883 43,707 5.398 1,234*52 Other tradln8 activitie5 Investment Income 23.252 19.487 23252 19,487 6,274 Total lJ28,996 Z47.907 1.576.903 1.826,892 EXPENDITURE ON Charlt4ble arflvStl•% Dlrect charltable aCtltIeS Support costs IM99.678 289,928 1,389,606 294.515 1,403,485 276,485 Totsl 94313 289,928 1684,141 1.679.970 Net 8ains/llossesl on Investments NEf INCOMEIIEXPENDITUREI Transf•n b•tw•en fundi 159,3211 IZ.778 142A1211 12.778 IIOlJ421 137,755 17 movement In fundi Inm91 1293431 1101,3421 137,755 RÉCONOLIATION OF FUNDS Total funds brought forward 1367.179 390.693 Iffi5772 I.S20.117 TOTAL FUNDS CARRIED FORWARD 1,195,1)80 161,450 1.556.530 1.657,872 The £onsolidated statement of flnancial activities Includes all Bains and losses reco8n15ed In the year. The note5 form part of theseflnancial statemEnt5 Page 15
THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM CON50LIDATED BALANCÈ SHEET 31 DECEMBER 2023 2023 Tot•1 2022 Total funds Unréstdcted fund$ Restrlcted lunds Note5 FIXED ASSETS T•n8lble asset5 Investmènts 710J2R IB8.Z76 898,604 118.778 899,106 188,276 IW7,382 694,090 288.548 982,638 li 188,778 CURRENT ASSETS stocks Oebiors Cash at bank 11,725 33.714 5>0,746 576,185 11.725 44.002 716.029 77L756 15,336 69,176 922,436 1,006,948 12 10.288 185,283 19S,571 CREDITORS Amount5 falllng due wlthln one year 13 1264,5191 122.9001 1287A191 1306,6401 NET CURRENT ASSETS 311.666 172,671 484J37 700,308 aiEDITORS Amounts fallln8 due after more than one year 14 115,1891 115.IB91 125,0741 NET ASSETS 1,195080 361A50 1.556.530 1,657,872 FUNDS Unrestrlcted lund$ Re5trlcted funds 17 1,195,080 361,450 1,267,179 390,693 TOTAL FUN 1.556 530 1,657,872 The linanclal statements were approvèd by the Board of Trustees and Juthorlsed forbssue on l July 2024 and were slgned on behall by- D Aln- County Chairrnan TJames- Treasurer The note5 form part of these financial statement5 Page 16
niE SCOUT A5SOCIAlloN- COUNTY OF IRMINGHAM PAREf4T CHARITY BALANCE SHEEr 51 DECEMBER 2023 202J Total funds 2022 Total fund5 Unrestritted lund5 Restr5rted funds Note5 FIXED ASSETS Tan8ible assets Investments io li 255,194 188,276 255.194 188,276 263.691 288.548 443870 443A70 552,239 OJRRENT ASSETS Debtors Cash at bank 12 7A82 54 10,288 Z05AB6 17,770 385.940 3,609 429,672 187,936 215.774 403.710 433,281 CREDITORS Arnounts fallln8 due wlthln one year 13 110.9271 122,9001 I3327) 110,5371 NET CURRÉNT ASSETS 177.009 192A74 369,8 422.744 TOTAL ASSETS LESS CUItRÉNT LIABIUTIES 620A79 192,874 813J53 974,983 NET ASSErs 620A79 192,874 813.351 974.983 FUNDS Unre5trittèd fund5 Restrlcted funds 17 620,479 192%74 743,873 231.110 TOTAL FUNDS 813,353 974,983 The fTnanclal statements were approved by the Board of Trustee5 and authorlsed Issue on I JU 2024 and were slgned on rts behalf by.. D Allen-county Chalrman Tlame5- Treasu1 The notes forrn part of these flnancial statements Page 17
THE SCOUT ASsOcTIoN-CouNTy OF BIRMINGHAM CONSOLIDAIED CASH FLOW STATEMENT FOR THE YEAR ENDED JI DECEMBER 2023 2023 2022 Nul¥> C•sh IIow5 frorn operatlnÉ artltAtI Cash Benerated from operatlon5 273.455 Nèt cash provlded byllused In) OFeratlng actlvltl•s 273.455 C•sh Ilows from Inwstlfiu •ttl¥ttl Purchase of tanglble fixed assets Sale of flxed asset Investments Interest recelved 1309,8061 106.168 199,0941 112.4501 105 Net cash lused Inllprovlded by Inve5tln8 ictlvltles 203.6381 111.4391 C•sh from fftn•n¢ln8 4¢tltI•l Repayment ol borrowirb ,ozii 10,0001 Net cash lused Inllprovlded by fln4ncin8 adlvllles IOA1211 10,o¢)Ji Ch•n8• In uih arml $h •qulv•l•nts In th• r•portln8 p•rlod C•ih and c•sh equlv•lents at th• b•8lnnlni of th• r•portln8 perlod 1106.4071 IS2.016 922A36 770,420 C•sh and <•Jh •qUI1•ntI at the of th• r•portlni ptrlod 716A129 922.436 The notes form part of these flnanclal statements Page 18
THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTESTO THE CONSOLIDATED CASH FLOWSTATEMENT FOR THE YEAR ENDED JI DECÉMBER 1013 REcoNaLIATION OF NET INCOMEIIEXPENDITUREI TO 14ET CASH FLOW FROM OPERATING AcnvinES 2023 2022 N•t Incom•ll•xp•ndlturo1 for th• reportlng perfod las perth• Conwlldated Stat4m•nt of Flnand¥l AC¢lvltlb AdstMentS for.. Oepreciatlon charges Lo$ses/lgalnl on Inve5trnents Investment valuatlon movement Dec¥ease I Ilncrea5el In stocks Ilncrea5elldecrease In debtors IDecreasel / Increase In credlto 1101.3421 137.755 104,790 88,470 9,386 9,167 12,2161 134,1021 64.995 15m61 3.611 15,174 N•t ¢Mh pM¥ld•d byllustd Inl oper¥tlon5 7252 273.455 ANALYSIS OF CHANGES IN FUNDS At 1.1.23 Cash flow At 31.12.23 N•t u$h Cash ai bank 922,436 2Q6.4071 716,029 92Z456 206A071 716,019 The notes form part of these flnanclal Statements Page 19
THE SCOUT ASSOQATION. COUNTY OF BIRMINGHAM NOTES TO THE FINANCIALSTATEMENTS FOR THÉ YEAR ENDED JI DECEMBER 1023 ACCOUNTING POUCIES BASIS OF PREPARING THE FINANaAL STATEMENTS The Scout Assoclatlon County of 8lrrnln8ham is a fe8lstered Charlty in the United Kln8dom. The address of the re81stered office 15 8lven In the charlty Information OTh page l of these financlal starement5. The nature of the rhArllV'S nppratinns and principal actlvltles are to promote the devek)pment ol young people In achSevlng thelr lull physical. Intellectual, soclal and spiritual potentials. a5 indwiduals, as responsible cltlzens and as mernbers Df thelf local. national and International communltle5. The Iinanclal staternents are prepared on a golng concern basbs under the hlstorical cost conventlon, modified to Include certsln Items at falrvaltje. The flnanclal statements are prepared In Storlln8whSch Is the functlonal currency of the charlty. The consolldated siaternent ol flThanclal activrf(ies ISOFAI and consolldated batsnce sheet consolldate the financlal statements of the Charrty and Its subsidSary undertaklng. Blackwell Adventure. The results of the subsldlary jr? onstslidated on a Ilne-by-llne ba515. The 51gnffltant attountlnq pollcles ?pplled In the prepara150ffl of these flnanclal 5tatement5 are Set out below. Th•$8 pollcles have been conslstently applled to all years presented unless Otherw15e stated. INCOME All Incorne 15 reco8nlsed once the charlty ha5 entitlement to the Income, It 55 probable that the Incorne wlll rectlved, and the amount of Income recelvable can be measured rellablv. MEMBERSHIP SUBSCRIPTIONS Membershlp subscrlptlons are payable In advance for a year endlTrg on 31 December. Thls levy Is Inlllated by the Scouts annual census whlch collects Informatlon from Groups, Olstrlcrs and ihe County wlth a membershlp lee char8e belng requlred to be pèld for all 4-18 year olds. The trustees have thè power to adjust the annual counry le¥y to Increase or decre•se thls revenue. The jmount lor the year ended 31 Oecemtrjor 202315 Shown In the Ststement of Flnanclal Activlties. OIVIDENO INCOME Dlvidends are accounted for on a recelpts basls. Interest Is accounted for on an accruals ba515 and Includes all amounts earnèd up to 31 December 2023. Associated tax recoverles a Included for all 4mount5 shown as Income. DONATIONS Fordonatlons to be reco8nlsed the charlty wlll have been notified of the amount5 and the settlement date in vjritlng. If there are conditbns attached to the donation and thls requlres a level of performance before entitlement can be obtsSned, then incorne Is deferred untll those condititsns a fully met orthe fulfilTh*nt of those conditions15 wlthln tho control of the charlty. and it Is probable that they wlll be fulfilled. LEGACIES ncome trom leBacle5 15 recognised where grant of probate h35 been recelved and Income from reslduary le8acle515 recognised where estate accounts have been fina115ed, Income from wllls or reverslDnar¥ trust5 of property15 not retoenlsed until the life Interest has passed away and the property Sale 15 at an advanced 5ta8e. Income from all Dther legac1è5 isonly recognised where rhere Isclear entltlement, the amount Can beaccurately rneasured and there Is rea50nable probabillty of iecelpt. The receipt of legacies Is considered probable when probate ha5 been granted, it has been establlshed that the are sulficient net asset5 to pay the legacy and any CDDditions attached to the legacy have been rnet or are under the control of the charity. Pa8e ZO
THE SCOUT A550CLATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS. contlnu FOR THE YEAA ENDED 31 DECEMBER 2023 AcCOuNNG POLICIES- contlnued INCOME RENTS RECÉIVABLE Rents are accounted foron an accru¥15 ba51s. GRANTS The charity recelves gran¢5 In respect of Its charltable actltIes. Income from government and other 8rants is recognlsed at falr value when the charlty has entltlernent ofter any perfomiance condition5 have been met, it 15 probable that the Income wlll be reNed. and ihe arnount can be measured reliably. If entltlement Is not met then these amounts are deferr8d. OTHER INCOME No arnount Is Included In the flnanclal siatement5 for volunteer tlme In Ilne wlth th• SORP IFRS 1021. Further detall 1$ 8lven In the Trustees, Annual Rèport. Flxed asset rflfts In klnd are rec4n5sed when recelvable and are Included at fjlr value. They a not deferred over the Ilfe of the asset. Income from tradlng actlvltles Includes Income earned from fundra151n8 event5 and tradlng actlvltle5 to ralse fund5 for the charlty. Income Is recèivtd In exchaTh8e for supplylng Sd5 hnd ser¥lceJ In order to ralse funds and Is recogTh15ed when entitlement has occurred. EXPENDITURE All expenditurè Is iccounted for on an accruals basls and has been classlfled under headln8S that a88re8ate all costs related to rhe cate80ry, Expendlture Is recognlsed where there Is a lÈg81 or constructlve obllgatlon to make payments tothird partles. It Is probablethat thesettlemeniwlll be requ5red, and the amountofthe obll8ation £an bE measured rellably. It Is categorlsed under the followlng headings.. o Expendllure on charitable actlvltles Includes both costs that tan bè allocated dlrectly to such artlvltles and th05e costs of an Indlrect nature necessary to support thern.. ¥4nd o Governance costs Inclvdlng those costs 053ociated wlth meetin8 the con5tltutional and statutory rÈqulrerrnts of the charlty and Include the audlt fees and costs Ilnked to the strate8lc management of the ch3rStv. Irrecoverable VAT Is char8ed as an expen% a8alnst the actl¥lty for whkh expendlture arose. 5upptsrt costs are those cost5 Incurred dlrectly in suppon of expendlture on the oblects ol the charity and Include project management cafried out at HEad9Uarters. Charltable activities and Governance costs are c05t5 incurred on the charlty's operatlons. Includln8 sllPPOrt costs and cost5 relatln8 to the governance of the charlty apportloned to charitable activltle5. ExpendFture on charirable attivlties Is Incurred on dlrectly undertakin8 the activitiÈs whlth further the charlty'5 objectives, as well a5 any a550clated support costs. All expenditure is inclusive of Irrecoverable VAT. Pa8e 21
THE SCOUT ASSOCIATION. COUNfi OF BIRMINGHAM NOTES TO THE FINANCIALSTATEMENTS. contSnued FOR THE YEAR ENOED 31 DECEMBER 2023 ACCOUNTING POLICIES. ntInue41 TANGlbLE FIXED ASSETS Tan8lble flxed assets costlng £1, or more are capltsllsed and re(08nised when future economlc beneffts a probable, and the cost orvalue of the a55Pt fhn rnpasijrpd rp.Ilhhlv. Tanglble fTxed asset5 are Initlalty recognised èt cost. After recognltion, under the cost model, tanwblè fixed assets are rnea5ured at cost less accumulated depcIatIOn and any accumulated Imwirment losses. All costs Incur to bring a tanglble flxed asset Into Its Intended workln8 condltloD should be Included In the measurement of cost. DepClaton Ischarged soasto allocate the c05t of tsn8lble flx•d assets lessthelrresldualvalueoverthelre5tlmated useful Ilves. Depreclatlon Is provlded on the lollowlng bases.. Property Staff accommodatlon Permanent equlpment Short term eoulpment Equlpment Flxtures and littln8s Office equlpment Tented vllla8e Motor vehlcles 216 and IQ% stralght Ilne over 6 years on c05t over 10 years on cost over 3 years on cost - over 4 years on cost - over 4 years on c05t - over 4 years on cost - over 6 years on cost . over4 years on cost No depreclatlon Is provlded on freehold land. Ga1115 or losses on the dlsposjl of flxed issets heldforcharbtable use ire rèfletted In Incomeand Indowmentsshown In ihe Statement of Flnanclal Actlvltles. STOCK5 Stock5 are ststed at the lower of cost ind estlmated selllng prSce le55 C05t5 to COmpt and sell. Cost includes all C05tsol PUiLhase, WSlsolcon¥ersion and othercost5 Incurred in brin8ing5tockto Itspre5ent locatlon and condition. Prov151on Is madè for dama8ed, obsolete and slow-movlng Stock where approprlate. TAXATION The charlty15 exemptfrom tax on Its charltsble aCtltIeS. FUND ACCOUNTING General lund5 are nStriCted funds whlch are 3¥3llable lor use at the dlscretlon of the trustèÈs in furtherance of the 8eneral ObjecteS of the chartty and which have n¢Jt been de51gllated for other purpose$. De518nated lund5 comprise unrestrlcted funds that have been set aslde by the trustees for particular purposes. The aim and use ol each de518nated fund is set out in the notes to the flnanclal statements. Page 22
THE SCOUT A550CIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIALSTATEMENTS- wntlnued FOII THE YEAR ENDED 31 DÉCEMBÉR 2021 ACCOUNTING POIICIES- ntInU•d Rèstricted funds are funds whlch are to be used In accordance with specific re5trictlons Imposed by donors orwhich have been ra15ed by the charityfor parricular purposes. The costs of ralslngand admlnlsterlngsuch lundsare charged a8èln5t the speclflc fund. The alm and use of each stricted fund Is set out In the notes tothé flnanclal statements. Investment Incorne, 8alns and losse5 are allocated to the èpproprlate fund. EMPLOYEE BENEFITSIPENSIONS The group operates a deflned contrlbutlon pension schèrn*. Contrlbutlons payoble to the groups pen51on scheme are charBed to the Con501idated Statenwnt ol Flnanclal A¢tlvlties In the perlod to whlch ihey relate, When employees havè rendèred 5ervlce to the charty. short-term employee beneffts to whlch the employees are entltled are recogn15ed at the undlscounted amount expected to be pald In exchange for that ser¥lce. The charlty operates a dellneé contrSbutbn plan for the benefvt of Its trnployee5. Contr5butlons are expensed a5 they becomè payable. GOING CONCERN The trustees have è reasonable expectation that the charlty has •dequate resources to cont5nut In optratlonal exlsience for the foSeeable future. A buslne5s plan IlncorF)Ofatlni 12-month ca$hllowl to the end of 2025 wa5 consldered 5at15factory by the 8oard. For these rea05 the charlty Contlnues to adopt the 8olng concern basls In preparln8the flnanclal Statements. INVESTMENTS Flxed asset Investments a a form of flnanclal Instrumènt and are InltKally recogn15ed at thelr transactlon cost and subsequently measured at lalrvalue at the balance sheet date unless the Value cannot be measured rellably In whlch case h Is measured at cost less Impalrment, Investment 8alns and losse5, whether reallsed or unreallsed, are combined and presented as'Galns/lLossesl on investmenis. In the Staternent of Financial Actfvltle5. The ba515 01 lalr value for quoted Investments Is equlvalent to the market value. us5ni the bld-prlce. A55et sales and purch?ses Ire reco8nlsed at the date of trade. DEBTORS Trade and orher detstors are recognlsed at the settlèmtnt amount after any trade dlscount offered. Prepayments art valuèd at the amount prepald net of any trade dlscounts due. Page 23
THE SCOUT ASSOCIATION-COUNTYOF BIPMINGHAM NOTES TO THE FINANCIAL STATEMENTS- contlnu•d FOR THE YEAR ENDEO 31 DECÉMBÉR 2023 ACCOUNTING POLiaES-tontlnu•d LIA8ILmES AND PROVISIONS Llabiiifies are recDgnised when there Is an obll8atlon at thè bahnce sheet date a$ 8 result of a past event. It Is proljable that o trwn%Fprftf pr.nnnmlr. hp.np.fit wlll hp. rp.oiJSrp.d In sp.ttlp.mp.Tht. and thp. amnunt of the stttlement can be estlmated rellably. Llab115tles a recogni$ed at the amountthat rhe charltyanticipates it wlll pay to settle the debtorthe amount It has recelved a5 athanced payments for the goods or seIce5 It must provlde. Pro¥15Ions are measured at the best èstlmate of the amounis requlred to settle the obllgatlon. Where the effect of the tlmè value of money Is mater5al, the prov151on Is based on the present value of those amount5, dlscounted at rhe pre-tax discount rate that reflect5 the r5sks speciftc to the Ilablllty. The unwlndlng of the discount Is recogn15ed In the consolldated slatern1 of flnanclal actlvltles a5 ? flThance cost. FINANaAL INSTRUMENTS The charlty only ha5 financlal assets and fSnancla1 liabllitles of 4 kind that quallfy as baslc financ141 Instrurnent5. 8a5k financhl Instruments are Inh5ally le¢1$ed at transactlon value and subsequently rnea5ud at thelr settlèment value. OONATIONS AND LEGAOES 2023 Tot•1 fundi 2022 Total luné5 UnstrICtEd lunds Restricted funds Oonatlons Le8acles Grjnts 1,540 i(w) 76,610 147,420 181,020 44,200 M,21XI 45.840 336,050 Page 24
THE SCOUT A550CIATION. COUNTY OF BIRMINGHAM NOTESTO THE FINANCIAL STATEMENTS. contlN• FOR THE YEAR ENDED JI DECEMBER 1025 DONAnoNS AND LEGACIES- cont5nu•d Grant5 recelved. Included In the above, are as follows: 2023 2022 Sutton Coldfleld Communlty Gfant Limo8esTru5t Grant 29th May Charitsble Trust Grant sports England Back to Play Funds Nallonal Loriery Herlta8e Fund BBC Chlldren In Need Worcester5hlre County Councll Coronavlru5Job Retentlon Scherne Other grants OCMS- UK Youth Fund- Adventures Away From Home The Roger & Douglas Turner Charltable Trust Garfeld Weston Foundatlon 9.54S 2.000 5.000 2,500 80,000 38.320 12.821 30,834 9.21X> 10,000 15.000 44,200 181,020 OTHER TRADING ACTIVITIÉS ZOZ3 2022 Total funds Unrestrlctèd funds Re5trfcted luniJ$ fundi Sundry Income 23252 lJ.25Z INVESTMENT INCOME 1023 Tot•1 funds 2022 Total funds Unrestrlcted funds Restrlcted fvnds Dlvldends and Interest 19.487 19,487 6,274 Page 25
ThE SCOUT ASSOCIATION-COUNTY OF BIRMINGHAM NOTES TOTHE FINANaAL STATEMENTS. wntlnu•d FOR THE YEAR ENDED 31 DECEMBEA 2023 INCOME FROM CHARITABLE Acnvines 2023 2022 Actlvlty Ccunty events Camp fees. lettln8s and other actlvltlès CDuntV shop County levv E¥ent$ Income E¥ents income Events Inc¢Nne Sub5crlptlons 1043B? I,Z34i32 5,398 43.707 314.019 1,126,883 2,670 40,996 8.314 IL 1.484.568 CHARITABLE AcfiviTIES COSTS SuppL costs (see note 71 Dlrect Costs Totals Dlrect charltable actlvltlts &Jpport Costs 1,389.606 IJ89,606 294.535 294,535 1,389,606 294,535 1.684,141 SUPPORT COSTS Governance Costs Flnance Other Totals Support tosts 257.091 37A44 29d,535 TRUSTEES, RÉMUNERATION AND BENEFITS Durln8 the year, no trustees recelveil any remuneratlon of thher benellts120Z2: £nl11. Ourln8 the year ended 31 December 2023. expen5e5 totallln8 £1.084 were reimbursed or pald d1CtlY to trustee5 12022.. £1.1541. Page 26
TNESCOUT A550CIATION- COUNTY OF BIRWlIt4GHAM NOTES TO THE FINANaAL STATEPAErirs- ¢Mtlnued FOR THE YEAR ENDED al DECEMBEA 2023 STAFF COSTS 2023 2022 Wa8es and 5alarles Soclèl secur5ty costs Other penslon costs 610.859 41.119 15A16 552.638 36.089 14,432 667J94 603.159 Thè trustees consldef Its key management personnel comprlse of the management team. The total ernployment beneffts Including ernployer pensioTh contrlbutlon5 01 rhe key management personnel were El81,283 12022.. £175,536). The a¥•ra8¢ monthly number of employees durlngthe y•ar was as follow5.. 2013 31 2022 33 Operatlonal Admln15tratloTh 35 No employee5 recelved emoluments In excess of £60,{0. Page 27
THE SCOUT A550CIATIOW- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIALSTATEMENTS. tontlnued FOR THE YEAR ENDED 31 DECEMBER 2023 io. TANGIBLE FIXED ASSETS- GROUP Flxtures and ffttin8S Land & Bulldin85 Office equiprneTht COST At l January 2023 Addl¢lons D15PO5als Reclassiftcatlon 980.13> 280,697 7,719 3.7SQ 177 25J59 18.166 At 31 December 2023 221 IIA69 6? DEPREaATION At l January 2023 Charge for year Ellmlnated on dlsposal Reclasslflcatlon/transfef 434,631 1.930 2,242 131.933 19,778 4.935 At 31 Oecember 2023 4970 4.171 157.646 NET BOOK VALUE At 31 December 2013 763,376 7297 At 31 December 2022 545 502 5,789 44,711 Page 28
THE SCOUT ASSOOATION- COUNTYOF BIRMINGHAM NOTES TO THE FINAN0 STATEMENTS- contlnued FOR THE YEAR ENDED 310ECEM8ER 2023 TANGIBLE FIXED ASSETS- GROUP- comlnued Other flxed a55ets Motor vehlcles rotals COST At l January 2023 Addltlons Dlspos)Is Reclassificatlon 67.737 147,605 I,38038 309A06 1183661 At 31 December 2023 67.737 129 339 IMO,644 DEPREaATION At l January 2023 Charge lor year Ellmln?ted on dlsposal Recla5s1ftcatlonltransfer 34,463 82.791 10.661 686,748 104,190 At 31 December 2023 43.749 88.517 791,538 NET WOK VALUE At 31 December 2023 40.822 899,106 At 31 December 2022 33,274 64,814 694,090 Page 29
THE SCOIJT AS50CIATiON-COUNIY OF BIRMINGHAM NOTESTO THE FINANaAL STATÉMENTS- contlnu FOR THE YÉAR ENDED 310ECEMBER 202 io. TANGIBLE FIXED ASSETS- PARENT CHARITY Freehold property COST At l January 2023 and 31 Dernber 2023 426.552 DEPRÉCIATION At l January 2023 Chirge for year i62,1 8,497 At 31 December 2023 171JS8 NET BOOKVAWE At 31 December 2023 255.194 At 31 December 2022 263,691 FIXED ASSET INVISTMSNTS- GROUP AND PARENTCHARITY Llsted Investments MARKETVALUE At l January 2023 D15P95als Revaluatlons Movement In cash 208,548 1106,1681 5A96 At JI December 2023 188.Z76 NET BOOKVALUE At 31 December 2023 188,276 At 31 December 2022 288 548 There were no investment assets out51de the UK. Paee 30
THE SCOUT AssoaATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL5TATEMENTS. cont5nued FOR niÉ YÉAR ENDED 31 OECEMBEA 2023 ii. FIXED ASSET INVESTMENTS_GROUP AND PAIIENT CHARITI. ¢ontlnued Cost orvaluation at 31 December 2023 Is repfesented by- Llst•d In¥estmenls Voluatlon In 2023 Cost 20,276 168,000 188,276 The historlcal cost of these In¥estmnts a5 at 31 December 2023 was £168,00012022.. £274.2211. Allthèflxed a55et Investments are held In the UK and cirrled at falrvalue. Investments In tquitis and fixed Interest 5ecurltles are tradèd In quoted publlc markets. Holdlng5 In comrnon investment lunés and unit trust5 are at the bid prlce. The falr value for quoted Investments In equlvalent to the market valuè, usln8 the bld prlce. Asset sales and purchase5 are recognlsed at the date of trade at C05t. DEBTORS.. AMOUNTS FALLING LWE WITHIN ONE YEAR Group th•rfty 2023 2022 2023 2022 Trade debtors Other debtors Prepayments 8,320 4.786 30,896 5,903 318 62.955 16 4.786 12,968 3,291 318 44m2 17.770 PagÈ 31
THE SCOUT A550CIATK>N- COIINTY OF BIRMINGHAM TES TO THE FINANCIAL 5TATEMÉNTS- contlNed FOR THE YEAR ENDED 31 DECEMBER 202> 13. CREOITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Group Charlty 2023 2022 2023 2022 Trade credltors Bank loarbs Soclal securlty and othertaxes Other cred510rs Deferred income Attrued expenses 2,317 9,864 30.520 1,176 216,244 27.188 3,578 10,000 57,428 12.880 205.411 17,343 2.147 1,116 591 11.900 8.188 1.221 287M19 306.640 33,827 10,537 Deferréd Income Is shown as follows.. Group Ch•rlty 20Z3 2022 2013 2022 Balance at l J8nu•ry Amount released to Incornlng resources Amount deferred In thè year 205.411 1105AIII 216.244 138,004 1138,0041 205,411 2UIIO lance at 31 December 216244 205,411 Included In trade credltors Is £59212022.. £1,221) of fvThd5 held by the charity on behalF of other scout 8roup5. 14. aiEDrroRS: AMOUNTS IALLING DUE AFTER MORE THAN ONE YEAR Gmup Ch•rlty 2013 2022 2013 2022 Bank loans 15.189 25,074 25,074 Included within bank loans due wthin Ind after one year15 £25.053 recelved from Barclays Bank UK plc In respert of a 8ounce 8ank loan. Inte$t on thls loan 15 charged at 2.5% per annum with the UK government payln8 Interesi on the loan for the flrst 12 months. The term of the loan Is 6 year5 Wlth repayment5 commencin8 13 month5 from the dale of drawdown at a rate of £833.33 per month. Repayments Co1nrnend in July 2021. Page 32
THE SCOUT ASSOCIATION- COUNTYOF BIRMINGHAM NOTESTOTHE FINANOALSTATEMENTS- Contlnued FOR THE YEAR ENI)ED 31 DECEMBER 2023 15. LOANS- GROUP An an8$1$ of thè matwlty of loans 5$ Bfven below.. 2023 2022 Ary#)unts fallln8 due wkhln one year on demand.. Bank loans iO,C¥)O Amounts falling between one and two years: 8ank loans- 1-2 years 25.074 16. LEASING AGREEMENTS Mlnlmum leas? pjyments under nonuncellable oper8tln8 lease5 fall due 15 follows.. zozj 2022 withln one year Between one and five year5 11,780 22,580 11,780 34,360 34,360 46,140 The parent tharlty had no operatlng lease Commments as at 31 December 2023. Page 33
THE SCOUT A550CIATION- courirYoF BIRMINGHAM NOTES TO THE FINANaAL STATEMENTS- c•ntlNed FOR THE YEAR ENDED 31 DECEIIIBER 2023 17. MOVEMENT IN FUNDS-CONSOLIOATED Net movement In funds Transfer5 between funds At 31.12.23 At 1.1.23 Unrertrltt•d funds General Fund The Plkes Pool Centre Property Development Fund Hardshlp Fund 986.779 106.4110 150.000 24,000 1367.179 156,5211 {2W) 1112781 918.980 103.600 150,000 22,500 1,195.080 11.5001 11177611 159J211 Restrlrt•d funds Denis Vauihton Plkes Pool Dtvelopment Fund 5ustalnablllty Project 88C Children In NeEd Wofcester5hlre County CounEII Worcester LEADER Fund Mrj DVIlle Pears Prolect Local Authorlty Grnnt Naiional Lottery Comrnunlty Fund Sport England Back to Play Fynds Brumventure Kanderstè8 Brumlam Natlonal kout & Gulde Symphonv Orchestra Jamboree Thtr Duk& of Edlnburgh Award Schemè i¥ouac Ice Scout Cub Challenge Camp 51x Summits Cub Developrnerst Fund Elrumopoly Fund Beaver Day Okrt Fund Garfield Weston Foundatlon The Ro8er & Oou8las Turner Charltable Trust 8,991 IS.838 1.050 34.328 10,862 14,265 17.699 4S.231 9,731 3B,952 15,6971 11.8001 11501 19,2861 3,301 14.038 25042 8,725 14228 16,141 61h60 12,0371 11,5591 16,428 19.7181 14.8691 14,9211 14061 {5.9971 34,083 39.367 476 11.7591 16,614 16.912 13,955 5,198 16.614 19,423 2,512 57267 2m9 621 564 1,102 5BI 55,974 I4563) 11,1401 I,soo 13,704 859 16211 11.9111 12.LTh)81 11,0741 1,347 493 55.974 13,0161 25,000 10.000 142,0211 JA116 25J lo00 161A50 390,693 12,778 TOTAL FUNDS 1,657,872 {101Al 1.556.530 Page 34
THESCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- contlnuéd FOR THE YEAR ENDED 31 DECEMBER 2023 17. MOVEMENT IN FUNOS-CONSOLIDATED- ¢ontlnued Net movement In funds. Included in the above are as follows: Incornlng rèsource5 Resources expended Galns and losses Movement In fund5 Unrestrkted funds General Fund The Plkes Pool Centre Property Development Fund Hardship Fund 1.328J96 11,391AI31 I200> 156,5zII 12.8001 1,328,996 11.394,2131 159,9211 fltrIrt•d lundi Denls Vau8hton Plke5 Pool Development Fund Sustalnabiiiry Prolecr 8BC Chlldren In Need Worcestersh1 County Councll Worcester LEADER Fund Mr J D Savllle Pears Project Lo¢al Authorrty Grant Natlonal Lottery Commun5ty Fund Sport En6land Back to Play Fund5 8rumVenture Kanderste8 Nètlonal Scout & Gulde Syrnphgny Orchestrn Jamboree The Ouke of Edlnbur8h Award Schèmè ICE scout Cub Challen8e Camp SIX Summlt5 Brumopoly Fund Beaver Day Out Fund Garfield Weston Foundatlon DCMS- UK Youth Fund-AdveniuresAway Frorn Home The Ro8er & Ooullos Turnerchaiitable Trust 15.6971 11,8001 Iisoi 19.2861 12.1371 12.0371 11.6591 110.8571 19,7281 14.8691 14.9211 16.8981 19.96BI 15,6971 11,8001 11501 19.2861 12,1371 11.0371 11.5591 16,428 19,7281 14,8691 14,9211 14061 15,9971 100 Z7.Z05 6A9Z 3371 104,489 38.985 3.749 1,547 4,303 IA96 330 10.560 Z5,000 1101,9771 184,IM81 14,9891 12001 {3.3Y71 11,40JI 1324) 113,5761 2,512 I4563) 11,2401 1.347 906 493 13,0161 Is00 9,200 io,( 19.2001 10,000 247,907 1289.928 42A121 TOTAL FUNDS I,S76,903 14684.1411 5.896 1101.3421 Page 35
THE SCOUT ASSOCIATION-COUNTY OF IRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDEO 31 DECEMBER 2023 17. MOVEMENT IN FUNDS- CONSOUOATED. contlNed Cornpar8tlvtsf•r m*1m•M1 In fundi Net movement In fund5 Transfers between fund5 At 31.12.22 At 1.1.22 Unre5trlrt¢d funds General Fund The Plkes Pool Centre Properry Development Fund Hardshlp Fund 1,008.804 109.200 ISO.L4)) 2,975 12,8001 125,0001 986,779 106,400 150,000 24.000 1.267,179 24.0 11.0001 1,268,004 175 Rertrl¢t•d funds Denls Vau8hton Pikes Pool Development Fund Sustalnablllty Prolert B8C Chlldren In Need Worcestershlre County Councll WOrSter LEADER Fund Mr J D Savllle Pè•r5 Project Local Authorlty Grant Natlonal Lottery Cammunlty Fund Sport EnAhnd Back to Play Funds BrutiiV¢nLure Kandersteq Brumlam National Scout & Gulde Symphony Orchestra Jamboree Thè Duke of EdinbuY8h Award Scheme Olyouac Ice Scout Cub Challenge Camp SIX Surnmlts Cub Development Fund 14.695 17,638 1,200 15.6971 11,8001 11501 34,3Z8 10.862 12,0371 12,1181 31,359 15,838 1,050 34.328 10,862 14.265 17,699 45.231 9,731 38,952 44.288 476 12,7591 16,614 16,912 16,302 19,817 13,872 9,731 43.821 46,709 2.042 12,146 17,038 10,532 14.8691 12.4211 ii.rJGGI 115,9051 14241 6,3BO 23,557 1,260 621 33,710 B39 55,267 2.099 621 564 1.102 581 55.974 564 679 11281 55,974 423 709 252.113 137,580 I,coo 390,693 TOTAL FUNDS 1520,117 137,755 1.657,872 Page 36
THE SCOUT ASSOCIATION. COUNTY OF BIRMINGHAM NOTE5 TOTHE FINANaAL STATEMENTS. <ontlnu•d FOR THE YEAR ENDED 31 DECEMBER 2023 17. MOVEMENT IN FUNDS-CONSOLIDATED- ¢ontlnued Compardtlve net movement In funds, Included In the above are as follows.. Incom5ng resources Resources expended Gains and losses Movement In funds Unr•strkt•d lundi General Fund The PSkes Pool Centre 1,210,998 11,19B,8561 2,8 11.201.656) 19,1671 2.975 2,8001 175 1,210,998 19.1671 R•strlct•d funds Oenls Vaughton Plkes Pool Development Fund 5ustalnablllty ProlECt BBC Chlldren In Need Worcestershlre County Councll Worcester LEADER Fund Mr l D 5avllle Pears Project Natlonèl Lottery Communlty Fund Sp)rr England Back to Play Funds Natlonal Lottery Herltage Fund Brumventure K•nderste8 8rumlarn National Scout & Guldt Symphony Orchestra Jamboree The Ouke ol Edinbur8h Award khtme Ice 5iout Cub Challen8e Camp SIX Summk5 Cub Development Fund 15,6971 11.8001 11501 13,9921 11,9591 12.0371 12,2181 176,6321 14.8691 14.9211 180.OQ)I 17,8251 184,Z751 14561 1103,3761 15,6971 11.8001 38,320 12,821 34.328 10,852 12,0371 12.1181 31,359 14,8691 12,4211 io) 107,991 2,500 80,000 6,259 68,370 32 109,756 Ii,s661 115.9051 14241 6,380 103,295 3.673 20,963 4,780 169,5851 12.8341 120,3991 14,1011 11,1881 33,710 839 564 679 11281 55,974 55.974 615,894 478,3141 137,580 TOTAL FUNDS 1,826,892 11.679.970) 9.167 137.755 Page 37
THE SCOUT ASSOCIATION- COUNfioF blRMINGHAM NOTES TOTHE FINANUAL STATEMENTS-Mntlnued FOA THE YEAR ÉNDED 31 DECEMBER 2023 17. MOVEMENT IN FUNDS- PARENT CHARITY- ¢ontlTrJ•d Net movement In funds Transfers between funds At 31,12.23 At I,1,23 Unrestrlrt•d fvnds General Fund The Plke5 Pool Centre Property Development Fund Hard5h5p Fund 463N73 106,41X> 150,000 24000 12,184 111.7281 464.379 103AOO illo.0001 1.5001 743A73 {110.6161 112.7781 620,479 RKtrlct•d fvnds Denls Vaughton Mr J 0 5aville Pears Project Local Authority Grant 8rumVenture Kandèrste6 Brurnlam Natlonal Scout & Gulde Symphony Orchestr Jamboreè The Ouke of Edlnburgh Award Scheme Blvouac Ice kout Cub Cli4lleri¥¥ Cjnip x Surnmlts Cub De¥eloprnent Fund 8rumopoly Fund 8eaver Day Out Fund 8,99B 17.700 45332 9.731 476 12,7601 16.614 15,6971 11.5591 16828 19.7181 14061 15.9971 3Joi 16,141 61,660 1701 15.955 5.198 16,614 16.911 57.267 2.512 {45,0631 19823 13,704 859 621 564 I,ioz 581 55.974 16211 11,9111 12,0081 11,0741 1.347 906 493 55,974 3.0161 231.110 11.770 192074 TOTAL FUNDS 974.983 161,6301 813J53 Paee 38
THE SCOUY ASSOQATION. COUNTY OF BIRMINGHAM NOTE5TO THE FINANCIAL STATEMENTS. wntlnued FOR THE YEAR ENOED 31 DECEMBER 2023 17. MOVEMENT IN FUNDS- PARENT CHARITY- contlTht•d Net movement In fund5. Included In the above are as follows: Incomln8 resources Resources expended Galn5 and losses Movement in fund5 Llnr•strkt•d fundi General Fund The Plkes Pool Centre Property Development Fund 65,754 159A661 12.8001 120.0001 S.896 12,184 12.8001 120 0001 65.754 1182.2661 5,896 1110,6161 R•rtrlrt•d fvnth Dénls Vau8hton Mr J D Savllle Pears Prolect Local Authorlty Grant rumventure K8nderste8 Natlonal Scout & Gulde Syrnphonv Ofchestrn jamty0e The Ouke of Edlnbur8h Awaid Stheme Ice Scout Cub Challèngè Camp SIX Summlts CL4b Developrnent Fund Beaver Day Out Fund 15.6971 11.6591 (lo57) 19.7181 16,8981 19.9681 15,6971 11.559) 16A28 19,728 14061 15.9971 100 27.185 6891 3,971 104,489 38.985 3,749 LS47 4,305 110¥9771 184N81 14,9891 12001 13,3971 11,4031 13241 2,512 145.06Jl 11.2401 1,347 493 3a0 10.560 3,0161 254 7ZI Sl 0141 TOTAL FUNDS 269N61 456.9871 161.6301 Page 39
THE SCOUT A550CIATION- COLINTY OF BIRMINGHAM NOTES TO THE FINANCIALSTATÉMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 17. MOVEMENT111 FUt4DS- PARENT CHARITY. contlnu•d COmp•r•t1 lor rnovem•nt In funds Net mo¥ement In fund5 Transfers between lunds At 31.12.22 At 1.1.22 Unr•strlct•d fvnds General Fund Thè Plkes Pool Cent Property Development Fund Hardshlp Fund 496,693 109,200 Iso.000 18,2201 12.8001 125,OWI 463.473 106,400 150. 24,000 24.0 755,893 111,0201 11,owi 743,873 R•strlrt•d lund5 Denls Vaughton Mr J D Savllle Pears Prolect Local Authorlty Grnnt 8rumVenture Kanderste8 8rumjam Natlonal Scout & Gulde Symphony Orchestra Jamboree The Duke of Edlnburgh Award scheme Blvouac Ice Scout Cub Challenge Camp Six Summll$ Cub Develgprnent Fund 14,695 19,817 13,872 9,731 2.042 12,146 17.038 15,6971 12.1181 31,359 8,998 17,699 45.231 9,731 476 12,7591 16,614 11,5661 115,9051 14241 10.532 23,557 1,260 621 6.380 33,710 839 16,912 57,267 2,099 621 564 1,102 581 55.974 423 709 679 11281 55,974 126,443 103,667 i.wo 231,110 TOTAL FUNDS 882.336 92,647 974.983 Page 40
THE SCOUT A55OQATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIALSTATEMEIUS- contlnu•d FOR THE YEAR ENDED 31 DÉCÉMBER 2023 17. MOVEMENT IN FU14DS_ PARENT CHARITY-tontI Cornparatfve net movement In funds. Included in the above a as follows.. IncomlnK re50urce5 Re50ur£es expended Gain5 and losses Movernent In fund5 Unr•itrkt•d lundi General Fund The Plkes Pool Centre 59,176 158,2291 2.8001 19,1671 18.2201 2,8001 59,176 161,0291 19,1671 111.0201 Restrl¢led funds Den15 Vaughton Mrj D Savllle Pears Project Brumventure Kandersteg rumlam National Scout & Gulde Symphony Orchestra Jamboree The Duke of Edlnbur8h Award Scheme Ice Scout Cub Challen6e Camp SIX Summlts Cub Oevelopment Fund 15,6971 12,2181 176,6321 17,8251 184,2751 14561 1103,3761 15.6971 12,1181 31,359 11.5661 115,9051 14241 6,380 loo 107,991 6,259 68,370 32 109,756 103,295 3,673 20,963 4,780 169,5851 12,8341 120,3991 14.1011 11,1881 33,710 839 564 679 11281 55.974 55,974 482 253 378.5861 103 667 TOTAL FUNDS 541429 439,6151 9,1671 92,647 Page 41
THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANaAL STATEMENTS. contlnued FOR THE YEAR ENDED JI DECEMBER 2023 17. MOVEMENT IN FiINOS- ¢ontlnued Denls V•uihton- Thls batance will fund the future depreclatlon gf a tollet block bullt at Plkes Pool. Plkos Pool De¥elopfflent Fund - Th15 fund covers the depreclatlon on the RoFe Wall anil shower facllltles tunded by grants Irorn I he Scout Assoclation Lounty of Uirminiham and Hl8h Adventure. Mrj D S•vllle- To be used as directed by J D Savllle through the County Chair. Hirdshlpfvfid- This fund Is io be used towards leaders unrform 5UPPOrt. Pears Prolert-th15 lund15 to be used for group support acr05s 8lrmlngham. SustalnibllSty Prol•tt Th• funds were spent In 2019 to Irb5ulate the walls In the "Mega Pod. part of the Glampin8 Pod v511a8e at Blackwell Court. The balance on th15 fund is belng used to fund depreclatlon. Worc•M•rshlr• LEADERlund-£20,376wis receNtd and spent In 2019 as partof the Instèllatlon of acc?551bl• pods In the Glamplng Wlla8e. The balance on thls fund is used to fund depreclatlon. N•tlon•l Lott•ry CornrnunltyFund-A grant of E48,690was receIvedt0enabthé èxtenslon olthe Glamplng pods at 81ackwell Court. Thls was spent In 2020. Thè balance on thls tund Is used to fund depreclatlon. Sport En8l•nd B•ck to Pl•y Funds- Th15 grant Wa5 awarded to pay lor 8 placement roof at the Sports Hall. The le8al ownershlpolthe Sports Hall15 held bythe Scoui Aswclatlon Countyof 8lrmlngham and so the 8rant Wa5 pald to them who then pald the monles to Blac*well Adventure. These funds were spent In 202112022 and capltalised. Th15 fund15 used to fund depreclatlon. BBCthlldr•n In No¢d A gront of É38.320 was received to fund the purchase of a mlnlbus. Thosé funds were Spent in 2022 and thls fund ¢s used to fund depcIatIOn. Worc•Jtershlre County Coun¢ll- A 8rant of E12,821 was recelved to part fund a moblle shower block. These funds were spent lfi 2022 and thls fund Is useé to fund depreciatlon. G8rllold W•ston Foundotlon A 8raTht of £2S.000 was recelved durin8 2023 towards addltlonal glarnplnB pods at Blackwell Court. The balance on th15 fuThd Is used to fund depreclatlon. The Roger & Douil•s Tum•r Charliable Trust - A 8rant vl £10,000 wo¥ ieL¥i¥ed duri1)8 2023 lowards dditional glamplng pods at Blackwell Court. The balan on thls fund Is used to fund depreclotion. DCMS. UK Youth Fund - Adventures Away Fmm Home- A &rnnt of £9,200 was recelved durlng 2023 towards residentlal experieThces for di5ad¥antaeed young people. Page 42
THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIALSTATEMENTS- contlnued FOR THE YEAR ENDED 31 OECEMBER 2023 17. MOVEMEP4T IN FUNDS- ¢ontlNed The followlngfunds have been Included as a restrlcted lunds as a8reed bythetwstees asall monles recelvedlorthe event wlll need to be reiurned should thé event not take place In clrcumstan¢es beyond the control of the event team, as per the term5 oThd condttlon5 lorthe event.. - Kanderste8 - 8rumlam Natlonal scout & Gu5de Orchestra & Band - Jamboree - The Duke ol Edlnburgh Award Scheme EMPLOYEE OENEFIT OBLIGATIONS The subsldlarytharlty tsperates a defined contrlbutlon penslon plan lor certaln of Its ernployees In addltlon to uslng the NEST scherne to fulfll Its auto enrolrnent otyllBatbn. The amount recogThlsed as an expense sn the F4rlod was £15,41612022.. £14.4321. 19. CAPITAL COMMITMENTS- GROUP 2023 2022 Contracted but noi provlded for In the flnanc5al statement5 8.556 17.325 RÉLATED PARTY DisaosuRES Blackwell Adventurè invo5ttdTheScout A5$0clatlon-County ol BSrmlngham a total of £8.94112022.. £16,006> durlng the year. Durln8 the year 81ackwell A¢fventuo paid The scout A550clatlon - County ol 8lrmlTh8ham £nll12022.. £6,11001 bein8 the rent In respÈtt of the propertles at Blackwell Court and Pikes Pool, Durln8 the year Blackwell Adventure rrfelved a 8rant of £120,Tr)O fforn Thè Scout Assoclatl¢n County of BlrmlnBham towards the refurblshment of the Manor House, new utility Infrastructu and a pre-labr5cated shower block. Th15 amount Is prlmarlly belng carrled forward at the balancè sheèt date. Pa8e 43