REGISTERED CHARITY NUMBER: 524566 TRUSTEES, IIEPORT AND CONSOLIDATED FININOAL STATEMEPITS FOR ThE YEAR ENDED 31 DECEMBER 2024 FOR THE SCOUT ASSOCIATION. COUNTY OF BIRMINGHAM J W Hlnk5 LLP Chartered Accountant5 and Statutory Aud￿0￿5 19 Hl8hfleld Road Edgbasion Irrnln8ham B15 3BH TNE SCOUT ASSOCIATION- COUNIY OF BIRMINGHAM CONTENTS OF THE CONSOLIDATÉD FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 P•1• Trusie•s' Report I to 11 Report of th• Ind4p•nd•nt Audltori 12 to 15 Consolldated St•t•m•nt of Flnand•l Acllvlt5•5 16 Consolld•ted 6al•nc• Sh•et 17 P•r•nt Ch•rlty B•l•nc• Shmt 18 ConsolOd•ted Cjsh How Stat•m•nt 19 N¢)tts t<> the Conwlldated Cash Flow St•t•m•nt 20 Nol•s to the Fln•ncl•l St•t•m•nts 21 to 44 THE SCOUT ASSOCIATION. COUNTY OF RMINGHAM TRUSTEES, REPORT FOR THE YEAR ENOED 51 DECEMBER 2024 The trustees present thelr report with the financlal statements of the charlty and the group for the year ended 31 December 2024. The trustees have adopted the provlslons of Accountlng and Reportln8 by Charltles.. Statement of Recommended Practlce applicable to charltles preparln8thelr accounts in accordance wlth the Flnancial Reportin6 Standard appllcable In tho UK and Republlc of IreLind IFRS 1021 leffectlve l January 20191. 08JECTIVES AND ACTIVITIÉS Pollcles •nd obJ•ctlv Summary ol the objects of the charlty 5tt out In the 6overnln8 d¢xument as follow5.. Pur ose of Scou Scoutln8 exlsts to actively en8a6e and support young people in their personal development, empowerlng them to make a positfve contributlon to scriety. As Scout5 we bre guided by these values.. Integrlty- We act wlth integrlty,. we 8rÈ honest. trustworthy and loyal. Respett- We have self-re5pect ènd respect for others. Care- We 5UPPOrt others and take care of the world In whlth we Ilve. Belief - We explore our falth5. bellefs and attstudes. Co-operatlon - We make a posltlve dsfference,, we ttj-operate wlth others and make frlend5. Scou Scoutlng takes place when youn8 people, In partnership wlth adults. work togEther ba￿d on the values 01 Scoutln8 and.. - enloy what they are dolng and have fun - take part In actlvltles Indoor5 and outdoors learn by doln8 . share In splritu31 refiectlon take responslb115ty and make choices undertake new and challengin8 actlvltles make and live by their Promise. b. Maln artlv5tlps undertaken to fvrther the Charlty'5 purpoms for the publlc b•nefftt The Trustees have referred to the guidance coThtalned In the Charlty Commission's general guldance on public benefit when revlewlng the charlty's obJectlves and In plannln8 for future acri¥lties. In partlcular, the tru5tee5 have considered how planned actlvltles w511 contribute to the aims and objectlves set. Page I THE SCOUT A550CIATION- COIJNTY OF BIRMINGHAM TRUSTEES. REPORT- contlnued FOR THE YEAR ENOED 31 DECEMBER 2024 AQIIEVEMENTS AND PERFORMANCE Revlew of •rtlvltl•s Scoutlng across Blrmin8ham contSnues to provide amazing opportunltles for young people and adult5 to gain Skills for Life. In 2024 we saw Dur membership remaln stable with an overèll membership of 7445 Adults and Youn8 People. This equates to over 5480 Young people between the a8e5 014 and 18 taklng part every week In 5¢outlnB aCtivltle5. This Scouting happen5 across the breadth of the city and covers a wide range of area5 and reaches a dlversè populatltsn,. 48 01 ourBroup5 5UPPOrt Young People In the most deprived areas of the clty IIMD 1-31 and over 16% of our adult volunteers and 25% of cur youth Fnembers are from Black. Asian and other mlnority ethnic backgrounds. Ont way to measure the quallty of our Scoutlng programmè is to look at the number of top awards beln chleved byour member5. We Saw 894 Chlef ScDUt Awards achleved in 2024. maintainin8 the high level ol achlevement by ouryoun8 people seen in previous years. Thi5 number of top awards Is testament to the hard work of our youn8 people and the leaders who provide e¥Eellent pro8rarnme5 and opportunltles on a weeklv bas15. We were also able to welcome over 450 of these youn8 people to one ol our Chief Scout Award celebratlons events which contlnue to be a lovely way to celebrate the achlevements of the youn6 people wlth thelr leaders and family and a hlghll8ht of our Scoutlns calendar. We a150 saw 93 of our amazlng adulr vdunteers re£eivln8 8ood service awards durin8 the year including a Silver Cross Gallantry Award. We were a150 dellBhted to ogniie Kds Hennegan, Casey Curran and PeterWolff5hon wrth Klngs Coronation Medals and loe Blackburn on receivln8 hls Brldsh Empl￿ Medal. These awards whlch reco8nize people who go above and beyond for Sco¢Jtin8, are thorou8hly deserved and belng able to surprise these people at events and AGMs to present these awards Is one of the hl8hll£hts ol the County and District Lead Volunteer role. Whllst we saw many succes5e5. the effect of the Covld-19 pandemlc and subsequent lockdowns and restrlctlons contlnue to affect our adults and youn8 people. We continue to see challenges with behaviour, en8a8ernent and social sk1115 and in some areas an unwllllngness by parents to let their children attend overnight events. Whi15t thls wlll contlnue to be a challenge in the corning years as the long-term effects of Covid restilctions bEcome apparent, it is important that Scoutlng is there to provide 5UPPOrt and skills for Ilfe for these young people and adults. We also See that the biggest single barrier to growth In yotJn8 people numbers 15 the number of adult volunteers. Slnce Covid. the way that people volunteer has subtly ¢han8ed and we see it increasingly hard to recruit people Into our leader roles meaning we increasingly rely on existln8 volunteers. who already carry a largE burden. Wlth the support of the Growth and Communitles team. new resouices for helping 8roup5 attract and retain adult volunteers, an(1 a new volunteer joining journey, we hope that in the coming year we can start to increase the number of adults who are able to give some of thelr valuable time to support Scoutin8 in their area. Page 2 THE SCOUT ASSOCIATION. COUNTY OF 8IRMII4GHAM TRUSTEES. REPORT- cont5nued FOII THE YEAR ENDED 31 OECEMBER 2024 Many of our lavourite county event5 continued In 2024 and our amazing programme teams delivered days out and camps for Beaver, Cubs. Scouts and Explorer sections. From l(X) Scouts and Explorers rlslng to the slx summit5 challen8e in May, over 600 cubs attendlng our Couty Cub Manla camp In JuThe to over 100 Scouts takin8 part in our 8rumVenture badge camp In October. we continue to See our Excellènt programme teams run fun and safe activities for our members. We also saw many International and district events occurrin8 providing our Members wlth even more opportunities forfun and adventure. We continued to offer our county hardship fundin8 to SL4PPOrt V(pung people attending county events and continue to Investigate how we can use funds to ensure that cost Is not a barrler to taking part in our county proRramme. During 2024. we Saw the outcomes of the Great Orme Coroners report and the subsequent changes and update5 to pollcy and process. These changes ensure that as an organisatlon we continue to offer safe programmes, activities and events for our Members. We also Saw the transformation process of developin8 and Implementing the new adult volunteer experience work move at pace, ¢ulmlnatln8 In the move to the new rnembershlp system In November 2024. These activlties added a signlflcant amount of work to our volunteer mana8ers and lead volunteers. However, I'm pleased that In Blrmln8ham, our D15trlrt Leads commltted to ensurin8 these Changes were delivered locally and thev ¢ontlntJe to support the roll out of these new way5 0¢ workin8. These changes are the lar8est In a generatlon and are almed at ultimately providin8 more opportunities for more young people to galn skllls for Ilfe. There are excltlng times head as we work to embed the culture of change Into the County, but ultlmately these changes wlll mJke5coutln8more efficient and effectfve In provldln8 Breat opportunltles for more youns people. b. Fln•n¢lal rwl•w Count The charlty had iotal revenue of £250,316 durln8 the year ended 31 December 2024. The result fr>r the year show5 a surpl¢Js of £26,567 whlch is in parr due to Increased Inte￿$t received on monles held before beln8 Spent on events. Unre5trlcted Income fundsamounted to £641.021 at 31 Oècember2024 but£246.697 ofthls15 tled up In tanRlble fixed 3S5et5. Uncommitted free reserves avallable for flTrancln8 current actlvltles, represented by fund5 held on deF)osIt In addltlon to the Investment portlollo. therefore amounted to £394,324. Page 3 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM TPU5TEE5' REPORT. contlnued FOR THE YEAR ENDED 310ECEMBER 2014 B￿(￿￿11 Ad¥Èntur¢ In 2024, grants were onty a mlnor part of revenues at Blaekwell Adventure, whlch 15 a 51gnificant reduction from recent year5, Incorne and empendlture both Increased compared io last year, reflectlng Increased actSvlty levels and inflatlon. The￿ was net expenditure In the year of £81.361. The tharfty ha5 Used it5 reserves to fund rn8lor capltal and fefurbishment proSects in the year to 31 December 2024. but the parent eharlty holds sufflclent reserves for themsolve5 and 81ackwell. The twstees are aware of the need to 8enerate more revenue in future years to provlde sufllcient fund5 to contlnue our pollcy of slte irnprovements to enhance the quallty of the v151tor experience at both centres. The current economic cllmate makes It dlfflcult to Sncrease ¢har8es too rapldty. and sg we are actlvely lookln8 for more grant lundlng to enable further development. Futur• d•v•lopments Our mefflbership number5 have8rown 5k1w￿oVerthe lasi yearandour latest census. conducted at the end of January 2025, reported an overall Increase In our numbers of 1% from Jan 2024. The census data breakdown provldès us Wlth the Infofmatlon to ¢Jnderstand where our quickwlns and lonser-term plan5 can be focused to continue to provide more Scoutln8 OPPOrtunltles for youn8 people across the clty. The County wlll tontlnue to support allthe events run by varlous Sections and to support the Blackwell Adventure board. The digltal transformat5on cornploted In 2024 wtth the Implementaison of the new adult volunteer5 experlence should make it easlef to recruit new volunteers and help to Source places for the many young wple on our waltln8 Ilst. PaEe 4 THE SCOUT A5SOCIATION- COUNTY OF BIRMIrtGHAM TRUSTEES. REPORT- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 R15k managemtnt The Trustee board takes a robust approach to rf5k mona8emerst and acros5 the followin8 rlsk categorles the Trustees have assessed and quantilied those rlsks to whlch the charity Is exposed,. have Identified relevant control measures and mltlgatlng actlons to reduce the risks and regularly review them. GovemakKe Operatlonal rlsk Envlronmental and external r15k Law and regulatlon cornpllante rfsk Reco8nlsln8 the nature of our core activlties it Is acknowledged that 5ignWlcant rlsks relate to Health and Safety and safe8uardin8 of chlldren and youn8 people and outllned below are the èctlons In place to mltlgate these rlsks. There Is a comprehenslve Health and Sofety pollry In place, whlch 1$ 5trlctly monltored and adhered to. The charliv has expended a con51derable amount of resource5 on Improvln8 facllitles at the activlty centers to ensure that act5v￿￿es are carried out In a safe envlronment. The Charlty recognlses and acknowled8es the duty of care placed upon the organlsatlon to safeguard and promote the welfare of chlldren. youn8 people and adults at rlsk and Is commltted to ensurlng safeguardln8 practice ￿fIetr5 Statutory respon51bllities, 8overnment guidance and complies wlth best prartlce. There Is a comprehenslve Safeguarding Pollcy In place whlch Ss revFewed on ath annual basls, alon8slde a revlèw of practl¢e. 5tringenl checks OTh staff and volunteers workln8 on Its behaK including enhanced 08S checks are carrled out, both at the polnt of recrultment and as an on-8oln8 process of monltorlng and there 15 a robust programme of sale8uardlng tralnin8 In place In assocLitlon wlth 8irmin8ham Cfty Councll Soclal SeNices Oepanment, both a5 part of Inductlon and for regular updates acr055 the staff team. The county malntalns comprehensive Insurancésto cover potentSal clalrns In respect of Insurable rf$ks. Page 5 THE SCOUT ASSOCIATION- cou￿ OF BIRMINGHAM TRUSTEES, REPORT. contlnued FOR THE YEAR ENDED ai DECEMeER IOZ4 Investment poll¢y ind perlormiAce There are no restrlttlons on th£ cha￿ty,5 powers to Invest and the investment pollcy Is declded UkX)n by the truste&. At the present tlme the Broup has bank accounts wlth HSBC, Lloyds and Barclays Bank. In addltbn, it ha5 an Investment portfollo of stocks & shares admlnlstered by Charles Stanley. The Investment objective15to provlde capltal growth but wlth bia5 toward5 income, wlth a vlew to achleving an overall yleld of around 3.5%. The Investment portfollo should malntaln prosperts for an Increasing Income and cap51al appreciation through a mlxture of equltles and bonds. Reserves poll¢y The Scout A5soclatlon County ol Blrmlngham's pollcy on reseNes Is to hold sufflclent resources to contlnue the charltable activltle5 of the County and the actlvltles of Its subsldlary underrak5ng, Blackwell Aifventure, should Income and lundralsSng activltles fall short. The Trustees, reserves pollcy provlde5 5UPW)rt for the dav-to-day runnlng of the 8roup' ctl¥lties, future tleveloprnents and allows lor rlsk. The Trustees of both County and 81ackwell Adventure have conducted a revlew ol the reserves pollcy ènd have agreed that unre$¢rlcted funds not commltted or Invested In tangible Ilxed assets should be in the re8ion of £250,￿0 for the 8roup. The Trustees recognlse that the sum held In reserve wlll at tlmes be Increased due to the nature of Its artlvltles through Blackwell Adventure and 518nlf5cant events or8anised by the County where Income Is recelved advanct of the assoclated expendlture bern8 Incurred. The reserve5 to be consldered as part of the policy are the amount of unre5trlcteé re5erve5 whlch are freely avallable for use11.e. those not Invested In flxed a55et51. We include all unrestricted fund5 and desl8nated funds. Deslgnated funds arè fund5 that the trustees have declded to desl8nate separate￿. As the trustee5 could reverse the desl8natlon Itls not consldered to be a restrlcted fund. Golrrf con￿rTh The Trustees have reviewed bud88ts and forecast5 and after rnaklng approprlate enqulrles have • reasonable expectatlon that the Group ha5 adequate resource5 to continue In operat¥)nal e¥istence for the foreseeable future. For thls reèwn, they contlnue to adopt the 8oln8 C(Fn£ern accountlng ba515 in preparlng the fTnaThcial statemènts. Further details re8ardin8 the adoptlon of the golng concern basls can be found in the iccounting policies. Page 6 THE SCOUT ASSOCIATION-COUNTY OF BIRMINGHAM TRusfEÉS' REPORT- contlnu FOR THE YEAR ENDED 31 DECEMBER 2024 sTRU￿vRÈ. GOVERNANCE AND MANAGEMENT . Constltullon ani5atlonal st re and declsion.makln The overall governln8 body of the Scout County is the County ScoLrt Councll. It norrnally meets once a year to Conduct the app¥oprlate buslness at the Annual General Meetlng. The Trustees work In partnership with the County Lead Volunteer to mana8e the work and assets of the County Associatlon. The Trustees are 5UPPOrted by a number of teams, addltlon the day-d3y mana8ement and co 5 Thomas- County Lead Volunteer D Allen- County Chalrman TJames- CguntyTreasurer Commthe Memb•rs Ex Omclo ItNstee, votln81 R Brèw P Fennell COMMI￿* El•¢t•d Member5 Itrust•e, votlwll P Gllmour S Keenan J syed S Tanner lappolnted l July 20241 D Woodhouse lappolnted l July 20241 Commltt•• Memb•rs R•s[8n1￿ at 2024 AGM D Kelly M Rowe Audltors JWHinksLLP Chartered Accountants and 5tatLrtory Audltors 19 Hlghfleld Road Ed8baston 8lrmlngharn B15 3BH Page 9 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM TRVSTEES. REPORT- ￿ntInUed FOR THE YEAR ENDED 11 DECEMBER 2024 REFERENCE AND ADMINISTRAMVE DETAILS Binkers H58C Bank PIC 130 New Street Blrmln8ham B32 4JU Lloyds Bank PIC 25 Gresham Street London EC2V 7HN Fla85tone 14¢ Floor Clareville House 26-27 Oxendon Street London SWIY 4EL In¥thm•nt M•n*8e Charles Stanley & Company Llmlted 55 Calthorpe RDad Edgbaston 81rrningham 815 ITH STATEMENT OF TRUSTEES. RESPONSIBILITrES The trustees are re5pon51ble lor preparin8 the Trustees, Report and the flnanclal staternents In accordance wlrh appllcable law and Unlted Kingdom Accountin8 Standards Iunhed Klngdom Generally Accepted Accountin8 Practlcel. The law applICab￿ to charlties in England and Wale5, the Charities Act 2011, Charity (Account5 and Report51 Regulatlons 2008 and the prov151on5 of the tfU5t doed requlres the trustees to prepare financlal ststements foreach financlal year which Blve a true and fair vlew of the state of affalr5 of the charlty and of the Sncomlng resources ènd applieètion of resources. lThcludin8 the 5ncorne and expenditure. of the £harlty for that period. In preparln8 those financial statements, the trustees are requlred to selett sultsble accountln8 pollcle5 and then apply thern conslstently., observe the fflethods and prlnciples In rhe Charity SORP., make judgements and estimate5 that are reasonable and prudent, State whether appllcable account1ng standards have been followed, subject to any materlal departures disclosed and xplained in the financial 5tsternent5.' prepa¥e the financial statements on the 80in8 contern basi5 unle55 it 15 Inapproprlate to presume that the charity will contlnue In buslnes$. The trustee5 a￿ responslble lor keeping proper accountlng ￿cOrdS whirh disclose with reasonable accurary at anytime the flnancial positlon of the charlty and to enable them to ensure that the financial statement5 comply wlth the Charitie5 Act 2011, the Charity (Accounts and Report51 Regulatlon5 2008 and the provlslons of the trust deed. They are also responslble for safeguardlng the as5ds of the charity and hence for taking reè50Thable 5tep5 for the preventh)n and detection of fraud and other Ir￿g￿larItie$. Page 10 THE SCOUT AS50CIATION- COUNTY OF BIRMINGHAM TRUSTEES. REPORT- continu•d FOR THE YEAR ÉNDED 31 DECEMBER 2024 DISCLOSURE OF INFORMATON TO AUDITOR Each ofthe persons who are Trust*s arthetlme when th15Trustees' r8POrt lsapproved has confirrned that: 50 far as thatTrustee Is aware, there is no relevant audlt Infomatlon of whlch the charltable group's audltor Is unaware, and that Tfustee has taken all the steps that OU8ht to haye been taken as a Trustee ITh order to be aware ol any relevant audit informatlon and to establlsh thatthe charltable 8roup's audltor Is aware of that Informètlon. Approved by Order of the board of trustees on 25June 2025 and sl8ned on Its behalf bv.. D Allen- County Chalm)an Page 11 REPORT OF THE INDEPENDENT AUDITORSTO THE TRUSTEES OF THE SCOUT A550CIATION- COUNTY OF BIRMINGHAM Opinion We have audited the financial statements of The Scout Association - County of 8lrmln8ham Ithe'chaTity'I and its 5ub5idiary Ithe 'group'l lor the year ended 31 December 2024 whlch comprlse the Consolidated Statement of Financial Activities, the Consolldated Balance SheeL the Parent Charf(y 8alance Sheet, the Consolldated Cash Flow Statement and note5 to the ftnanclal statements, Includlng a summary of slgnlflcant accountlng pollc5e5. The financlal reporting framework that ha5 been applled In their preparatlon Is appllcable law and Unlted Kingdom Accountin8 standards (Unbted Kln8dorn Generally Accepted Accountlng Practlcel. In our oplnlon the tlnancial stsiemenis.. eive a true and lair view of the state ol the group and of the parent charlty'$ affair$ as at 31 December 2024 and ol Its incoming resource5 and appllcatSon of resources, for the year then ended.. have been properly prepared In accordance wlth United Kingdom Generally Accepted Accountln8 Practlce., and have been prepared In accordance wlth ihe requlrements of the chaT￿leS Act 2011. Basls foi oplnlon We conducted our audlt In accordance with Internatlonal Standards on Audltlng IUKI IISAS IUKII and appllc•ble law. Our resp0nslbll￿Ies under those standards are further tlescr5bed In the Auditor5, re5ponslb115tles fo¢ the aud5t of the financlal statement5 Section of Dur report. We are Independent ol the charlty In accordance with the ethlcal requlrements that art relevant to our èudlt of the financlal statements In the UK. Includin8 the FRC'5 Ethlcal Standard, and we have fulfiiied our otherethlcal responslblllties sn accordance with these requlrements. We belleve thar the audltevldence we haveobtalned 15 5ufficlent and approprlate to provlde a basls for our oplnlon. Concluslons relatini to 8olng concern In auditin8 the Ilnancial statemeTht5, we have concluded that the trustees. use ol the goln8 concern bas1$ of accountln8 In the preparatlon of the flnanclal 5tatement5 is appropriate. Based on the work we have performed, we have not Identified any materlal uncertaintles relatin8 to event5 or condltlon5 that. Indlvldually or collectlvely, may castsl8nlflcant doubt on thecharltY'5 ablllty to contlnue a5 0 golngconcern fora perfod of at least twelve rnonth5 from when the Ilnanclal ststement5 are authorSsed lor Issue. Our responslbilltles and the respon51biiities of the trustees wlth respect to 8olnR concern Ire de5crlbed In the relevant sectlons of this report. Other Inforniatlon The trustees are re5ponslble for the other Inlormatlon. The other Informatlon comprises the information included in the Annual Report, other than the linanclal statement5 and our Report of the Independenl Audltorsthereon. Our oplnlon on ihe flnanclal statements does not cover the other Inforrnatlon and, except to the extent otherwlse expli¢h stated In our report, we do not express any form of assurènce concluslon ihereon. In connection with ouraudit of the flnanclal statements, our responsibility is tts read the other informatlon and. In doing50. consider whetherthe other inlowmation is materially inconsistent wlth the Ilnanilal statements, or our knowledge obtained In the audit or otherwise appears to be materially mlsstated. If we identify sKh material inconsistencies or apparent materlal m5sstatements, we are requlred to determine whether this gives rise to a material mlsstatement in the linènciol 5tatementS themselves. If. based on the work we have performed, we conclude thatthere15 a materièl misstatement of thls other informatlon, we are requI￿d io report ihèt fatt, WÈ have Thothlng to report In thls regard. Page 12 REPORT OF THE INDEPENDENT AUDITORS TO THE TRL15TEES OF THE SCOUT A550CIATION- COUNTY OF BIRMINGHAM Mattèrs on whFch we are requlred to report by •x¢eptlon We have nothlng to report in respett tsf the frjllowlng matter5 wherethe Charlt5es (Account5 and Reports) Regul￿￿on5 2008 requires us to report io you If. in our opinion: the Information given in the trustees Report Is Inconsistent In any materlal respect wlth the Ilnanclal statements. or sufficient accountlng records have not been kept- or the financlal statement5 are not In a8reement wlth the accountln8 records and returns,. or we have not recelved all the Informatlon and explanatlons we requlre for our audlt. R*sponslbllltl•s oltn15toes A5 explalned more fully In the Staternent of Trnstees, Responsibilities, the tnjstees are respon51ble for the P￿paratIOn of the flnancial statements whlch glve a true and falr vlew. and for such internal contrDI as the trustees determlne15 necessary to enable the prepar8tlon of flnanclal 5tatement5 that are f￿e from materlal m155tatement, whether dLJe to fraud or erraT. In preparlng the flnanclal statements, the trustee5 are responslble for assesslng the charltY'5 oblllty to contlnue as a goln8 concern, dlscloslng. as appllcablè, matters related to golng concern and usln8 the 8olng concern basls of accounting unless the trustees elth*r Intend to Ilquldate the charlty or to ¢•ase operètlons, or have no realistlc alternative but to do so. Page 13 REPORT OF THE INDÉPENDENT AUDITOR5TO THE TRUSTEES OF THE SCOUT A550CIATKIN. COUNTY OF BIRMINGHAM Our r•sponslbllities for the audlt of the finanelal statem•nts We have been appointed a5 auditors uThdef Section 144 of the Charftles Act 2011 and report lft actordance wlth the Act and relevant regulation5 made or ha¥lng effect thereunder. Ouroblectlve5 are to obtaln reasonable assurance about whetherthe financial statements as a whole are free from materlal mlsstatement, whether due to fraud or error, and to issue a Report of the Independent Audltors that includes our oplnlon. Reasonable assurancels a hlgh level o* assurance but Is not a 8uarantee that an audlt conducted in accordance wlth 15As IUKI wlll always detect a materlal m155t3tement when It emlsts. Mlsstatements can arlse frorn fraud or error aThd are Considered material If, lndlvldua1￿ or in the a88re8ate, they could reasonably be expected to Influence the economlc declslons of users taken on the basis ol these flnancSal statements. The extent to whlch our procedutss aTe capable of detectlng Irregularitles, lThcludlng fraud 1$ d*ailed below.. Our assessment focusstd on key laws and regulatlons the charlty has to comply wlth and area5 If the flnancial statements we assessed a5 belng more susceptible to mlsstatement. These key laws and re8ulatlons Included but were not limlted to compllance wlth the Charbtle5 Act 2011. Charlt5es IProtectlon and Soclal Investrnentl Aci 2016, taxatlon le8151atloTh. data protectlon, antl-brlbery and employment leglslatlon. We are re5pons5ble for preventlng Irregularltles. Our approach to detèctlng irregularitle5 Included. b￿t was not Ilmlted to, the IDllowln8'. obtalnlng an understandln8 of the legal and re8ulatory framework Jppllcable to the charlty and how the charity 15 complyln8 wlth that frarnework, Includin8 agreement of flnanclal statement dlsclosures to underlyln8 documeniatlon and other evidence.. obtalnln8 an understandin8 of the charity'5 control envlronment and how the charlty hos applled relevant control procedures, through dlscussions wlth Trustees and other management and by p¢rfgrrnln8 walkthrough testlni over kev areas,. gbtalnlng an understandlng ol the charity's risk asses5rnent proce55, includin8 the rlsk of fraud,. revlewln8 meetlng mlnute5 01 those charged with governance throughout ihe year,. and performln8 audlt testln8 io address the rlsk of man38ernent override of controls, Includlng restln81oumal entriesandother adlustments for approprlateness, evaluatlng the buslness r?tlonale of $18nlflcant transattlons out51de the normal course of buslness and revlewing accountln8 estlmates for blès. Whilst conslderlng how our audlt work addresseé the detertion of Irregularltles. we also consIde￿d the Ilkelihood of detection based on our approach. Irre8ularltles arising from frèud are Inherently more dlfficult to detect than those èrlslng frorn error, Because of the Inherent limitationsof an audk. there15 as r15kthatwe wlll not detectall [r￿gularItIes, including those leading to a materlal mlsstaternent Sn the flnanclal statement5 or non-compllance with re8ulatlon. Thls rlsk Increases the more that compliance with a law or regulation Is removed from the èvent5 and transactlon5 refletted In the flnanclal 5taternents, a5 we will be les5 likely to become aware ol instances of nonrtln8 Councll's WebS￿e at www.frc.orE.uVaudltor5re5pon5ibllltles. Thls descriptkjn forms part of our Report of the Independent Auditors. Pa8e 14 REPORT OF THE INDEPENDENT AUOITORSTO THE TRUSTEES OF THE SCOUT A550QATION- COUNTY OF 81RMINGHAM Ust ol our r•port Th15 report Is made solely to the charity's trustees, as a trx)dy, In accordance with Part 4 of the Charities IAccounts and Reports) Re8ulation$ 2008. Our audit work has been undertaken so that we mlght state to the Charlty's trustees those matters we are required to state tothem In an auditors. ￿port and for no other purpose. To the fullest extent permltted bv law, we do not acrept of assume responsibility to anyone otheithan the charity and the ch3rlty'stru5tees as a bDdy. for our audit work, lorthls report, orfor the oplnlons we have formed. J W Hinks LLP Chartered AccouThtants and Statutory AUd￿or$ 19 Hi8hfleld Road Ed8baston 8lrrningham B15 3BH 25June 2025 The notes form part of these flnanclal statement5 Page 15 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM CONSOLIDATED sTATEME￿OF FINANCIAL AcfiviTIE5 FOR THE YEAR ENDEO 31 DECEMBER 2024 2024 Totsl fvnds 2023 Total funds Un￿StrICted fvnd5 Restrlcted funds Notes INCOME AND ENOOWMENTS FROM Donations and le8acles 441 29,350 29.791 45,840 CharltablèartlNitl•s County events County levy County shop Camp fees, lettln85 and other act5Y￿se5 ¥729 45,679 135,289 174,018 45￿79 204.387 43,707 5.398 1,234,832 IN59,803 1,459W3 Other tradlng actlvltle5 Investment Income 7,629 31.620 7.637 51￿20 23,252 19.487 Tot•1 1.583.901 164,647 1,748.S4B 1,576,903 EXPENOITURE ON Charit•ble icti¥kl•s Dlrect charltable actlvltles Support Costs 1,329,315 287,848 190,587 1,519,912 287,848 1.389.506 294.535 Tot•1 1.617.173 190,587 IA07.760 1684.141 Net galns/llosse$l on Investments 5,896 NET INCOMEIIÉXPENDITUREI Transfers between fvnds 128,8541 1,0541 IZ5,9401 1,054 154,7941 1101,3421 17 N•t movem•nt in funds 129,9071 124.8861 154,7941 1101,3421 RECONCILIAnoN OF FUNDS Total funds broueht forward 1,195,080 IA50 1.556.530 1,6S7,872 TOTAL FUNDS CARRIED FORWARD 1,165,172 336,564 1,501,736 1,556,530 The consolidated stslement of financial activities includes all gain5 and1055es recogni5ed in the year. The notes ft)rrn part of these financlal statements Page 16 THE 5CDUT ASSOOATKIN- COUNTY OF BIRMINGIIAM CONSOLIDATED BALANCE SHEET 31 DECEMBER 1014 2024 Total fvnds 2023 Totsl funds Unrestricted funds Restricted funds Notes FIXED A55ETS Tanglble a55ets Investments io li 697.347 159N95 856W2 244,544 941.891 159.495 1.101,386 899.106 188,276 1,087,382 244.544 CURRENT ￿ET$ Stock5 Debtors Cash at bank 10,148 56,173 666,875 733,196 10.148 77,978 855￿51 945.977 11,725 44.￿2 716,029 771.756 12 I1￿0$ 188,976 210.781 aiEDITORS Amounts lalllnl due wlthln one year 13 1419,8851 1118,7611 1538.6461 1287,4191 NEf CURRENT ASSETS 313,311 92.020 405,331 484.337 CREDITORS Arnounts falllng due after more than one year 14 14.9811 14,9811 115,1891 PIET ASSETS 1,165,172 336,564 1,501,736 I,S56,$30 FUNOS Unrestrlrted fund5 Restricted fund5 17 1,165.172 336.564 1.195,080 361,450 TOTAL FUNDS 1,50L736 1,556,530 The flnanclal statements were approved by the Boèfd ofTrustee5 and author15ed for Issue on 25 June 2025 and wère $18ned on its behalf bv.. D Allen-county Chalrman ames- Treasurer The notesforrn part of these flnanclal statements Page 17 THE SCOUT AS50CIATION- COVNTY OF BIRMINGHAM PARENT CHARITY BALANCE SHEET 31 DECEM8ER 2024 2024 Tot•1 funds 1023 Total funds Unrestricted tunds Restrlcted fund5 Notes FIXED ASSEfs Tan8lble a55ets Investments io li 246.697 159095 146,697 159A9S 255,194 188,276 406,192 406,192 443,470 CURRENT ASSETS Debtor5 Cash at bank 12 19.347 517.185 21￿05 295 3S3 41.152 612,538 17,770 385,940 5￿,531 317.IS8 651,690 403,710 CREDITORS Amounts fallln8 due wlthln one year 13 11012021 1118.7601 1219,9621 133.8271 NET CURRENT ASSETS 235.330 198398 4>3,728 369,883 TOTAL ASSETS LW CURR£14T IIABILITIES 641,522 198,398 839,920 813,3S3 NET ASSETS 641.522 198,398 839,920 813,353 FUNDS Unrestrlcted fund5 Restricted fund5 17 641,522 198,398 620,479 192.874 TOTAL FUNDS 813,353 The financlal statements were approved bythe Board of Trustee5 and authorfsed for Issue on 25June 2025 and werè 518ned on Its behalf by.. D Allen- County Chalrman TJames- TrEasurer The notes form part of these financial statements Page 18 THE SCOUT AssoaATION- COLINTY OF BIRMINGHAM CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 21124 2023 Notes Cash flow91rom oper*lni aalvhles Cash 8enerated from operatl¢ns 303,979 7.252 Net cash provlded by/lused Inl operatlng act5vltlts 303.979 7,252 Cash fftows from Inv•stlng artlvltl•s Purchase of tan8lble fixed a5set$ Sale ol tan8lble fl¥ed asset5 Sèle of Ilxed asset investrnents I181￿00) 16.3361 33,199 1309.8061 106.168 Net cash (used Inllprovldèd by InvestlTr8 a¢tlvltles 1154,1371 203.6381 Ca$h Ilows from fin•nclnB actlvltles Repay￿￿nt of borrowln8 10,0201 10,0211 Net cash luyed Inl/provlded by f5nanclng artlvltle5 110,0201 10,0211 Chan8• In ush and cash •qulvil•nts In th• reportlng ptrlod Cash and ush ¢qu5v4l•nt% * the beqlnnlnl of tho rqportbni p•rlod 139122 1206,4071 716,029 912,436 C•sh •nd cash e4uSval•nts ￿ the •nd ol th¢ r•portlni perlod 855,851 716,029 The note5 form part of these financlal statements Page 19 THE SCOUT A$￿￿ATIoN. COUNTY OF BIRMINGHAM NOTESTO THÉ CONSOLIDATED CASH FLOWSTATEMENT FOR ThE YEAR ENDED 31 DECEMBER 2024 RECONCILIATION OF NET INCOMEIIEXPENOITUREI TO NEfcA5H FLOW FROM OPERAnNG ACTMIIES 2024 2023 N•t In¢om•ll•xp•ndltur•l for th• r•port5ng perfod las perthe Consolldated St4tem•nt of Flnanclal Artlyltlesl Adjustments lor.. Oepreclatlon char8e5 los$e$llgalnl on investment5 Investment valuatlon movement Oecrease I Ilncreasel in Stocks Ilncreaselldecrease In debtors (Decrease) I Increase In creditors 154.7941 1101.3421 138,133 6.418 14,4181 1,577 133.9761 ZS1,039 104,790 15,8961 3.611 25,174 19,0851 Net C4$h W￿ld•d byllu54d Inl op•ritloni 303.979 7.252 ANALYSIS OF CHANGES IN NET FUNDS At 1.1.24 Cash flow At 31.12.24 Net c•$h Cash at bank 716 029 139,822 855,851 Tot•1 716.029 139,822 BSS The notes form part ofthese financial statement5 Page 20 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTÉS TO THE FINANCIAL STATEMEpirs FOR THE YEAR ENDED 31 OECEMBER 1024 ACCOUNTING POLICIES BASIS OF PREPARING THE FINA14CIAL STATEMENTS The Scout Associatlon County of Blrmlngham Is a re81stered Charity in the Unlted Kingdom. The address of the reglsterod offlce Is glven In the charity 1nforrnatlon on pa8e l of these financial statements. The nature of the charlty's operatlons and prlnclpal artivities are to promote the development of young people In achievlng theirftjll physical, Intellectual, soclal and spiritual potentials, as indlvSduals, a5 responsible citliens and as members of thelr local, national and International eommunltles. The fir¢anclal stèternents are prEpared on a golng concern basls unfler the hlstOTkal cost conventlon, modlffed to include certaln iiems at falrvalue. The flnanclal statements are prepared In StedlTh8 whlch Is ihe functlonal currency of the charlty. The consolldated state￿￿nt of financlal actlvltles ISOFAI and consol￿dated balance sheet consolldate the flnancial statements of the Charlty and Its subsldlary undertaking, 81ackwell Adventure. The results of the sub51dlary ère consolldated on a linè-by-llne basls. The slgnwkant aciountln8 pollcles applled In the preparatlon of these flnanclal Statèments •re set out below. These policles have been conslstently applled to all years presented unle55 Otherw15e stateil. INCOME All Incorné 15 re¢ognlsed once the charity has eniitlement to the incorne, 5t Is probabb that the Income wlll be recelved, and the amount of income recelvable can be measured reliablv. MEMBERSHIP SU8SCRIPTION5 Membershlp 5ubscrlptions are payable In advance for a year tndlng on 31 December. Thls levy Is Initlated by the Scouts annual census whlch collects Inlormatlon from Groups, Dlstrltts and the County wlth a membership fee charge beln8 ￿quI￿d to be pald for all 4-18 year olds. The trustee5 hèvé the powerto adlust the annual county levy to Increase or decTea5e thls revenue. The amount ftsr the year ended 31 Oecember 202415 shown in the Statement ol Flnanclal Aciivftles. DIVIDENO INCOME Dlvldend5 are accounted for on a recelpts basis. Inierest Is accounted for on an accrua15 basls and Includes all amounts earned up to 31 Oecember 2024. As50Ciated tax recoverles are Included for all amounts shown as income. DONATION5 For donètlons to be recognlsed the charky will have been notified of the arnount5 and the settlement date In wrltln8. If there are condltlons attached to the donation and thls requlres 3 level ol performance before entltlement can be obtalned, then incoffle Is defer￿d untll those condltions are fully met or the fulAlment ol those condith)n$1s wlthln the control of the charlty. and It 15 probable that they will be fulfilled. LEGACIES Income from legacies 15 re£ogni5ed where grant of probate has been ￿CeIved and Income frorn rèslduary le8acle$15 recogni5ed where estate account5 have been flnallsed. Income frorn wi115 or reverslonary trusts of property15 not recognlsed untll the lrfe Interest has passed away and the property sèle Is it an advanced sta8e. Income from all other legacies Is only recognlsed where there 15 clearentltlemenL the amountcan be accurately measured and there Is reasonable probablllty of recelpt. The receipt of le8acie5 is considered probable when probate ha5 been granted. It has been establlshed that there are sufficient net assets to pay the legicy and any condltions attached to the I￿a£Y have been rnet or are under the control of the charity. Page 21 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- Comlnued Foft THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POUCIES. contlnued INCOME RENTS RÉCEtVABLE Rents are accounted for on an accruèls basis. GRANTS The charlty recelves grarsts In respect of its charitable actlvlties. Income from government and other grants Is recosnlsed at falr value when the charlty has entitlement after any performance conditlons have been met, It Is probable that the income will be recelved, and the amount can be measured rellably. If entitlement Is not met, thèn these amounis are deferred. OThER INCOME No anK)unt is Included In the flnanclal statements for volunteer tlmt in Ilne w5th the SORP IFRS 1021. Further detall Is glven In the Trustees. Annual Report. Flxed asset 8lfts In klnd are reco8nlsed when recelvable and are Included at falr value. They are not deferTed over the Ilfe ol the asset. Income from tradlnB a£tlvities includes Income earned from fundralsin8 ￿entS and tradln8 actlvltles to ralse funds for the charlty. Income Is recelved In exchange for supplylnB goods and servlces ITr order to ralse funds and 15 co8nlsed when entltlement has occurred. EXPENDITURE All empendlture Is accounted lor on an accruals basls and ha5 been cla551fled under headln8$ thèt a84re8ate all costs related to the caie&ory. Expendlture 15 reco8n15ed Wherethe￿ Is a le8al orconstructlve obll8atlon to make payments to thlrd parties, it15 probable thatthe settlement wlll be required. and theamountof the obllsatlon can be measured rellably. It is categorlsed under the lollowln8 headin8S'. o ExpendItU￿ on chadtable activities include5 k¥)th costs that can be allocated directly to such actlvltles and those costs of an Indlrert nature necessary to support them., and o Governance costs Includlng those costs assoclated wlth rneetlng the constltutlonal and statutory requlrements of the charlty and Include the audlt fees and costs IlTrked to the strateglc mana8ement Of the charlty, Irrecoverable VAT Is charged as an expense agalnsi the activlty for whlch expenditure arose. Support Costs are tho$e costs incurred directty In support of expendItU￿ on the objects of the charlty and Include prDject mana8ernent carried out at Headquarters. Charltable activities and Governance costs are cost5 incurred on the charity's operatloThs, Includin8 5UPPOrt Costs and costs felatlngto the governance of the charlty apportloned to charltable activities. Expenditure on Iharitable actFvit5e5 15 Incurred on dlrecrly undertaking the attfvhiès which further the charlty's objective5, a5 well a5 any assoclated 5UPPOn Costs. All e¥penditure 15 inclusive of Irrecoverable VAT. Page 22 THE SCOUT AssoaATIQN. COUNTY OF 8IRMINGHAM NOTES TO THE FINANCIAL 5TATEMENTS- ¢onllrwed FOR THE YEAR ENDED JI DECEMBER 2024 ACCOUNTING POLICIE5- ¢ontlnued TANGIOLE FIXED ASSÉTS TanBlble fixed a55etS C05tln8 f I,¢￿0 or more are capltallsed and recognised when future economlc benefit5 are probable, and the cost or value of the asset can be measured rellably. TanRlble flxed assets are Inltially recognlsed at tost. After reco8nltlon. under the c05t model, tanglble flxed as5et5 are measured at C05t less accumulated depreclatlon and any accumulated impalrment losses. All costs incurred to brlTh8 a tan8lble flxed asset Into Its Intended worklng condltlon $hould be Included In the Measu￿ment ol cost. Depreclatlon Is£har8ed 50 asto allocate the c05tof tsn8lble flxed assets lessthelrre51dual value overthelrestlmated useful Ilves. Depreciation Is provlded on the followlng bases.. Propertv Staff accornrnodatltsn PermaThent equlpment Short term equlpm¢Tht Equlpment Flxtures and flttln85 Offlce equlpment Tented vlllagè Motor veh5cles - 2% and IO% stralght Ilne . over 6 years on cost over 10 year5 on cost - over 3 years on cost over 4 years on cost - over 4 years on cost - over 4 years on cost - over 6 year5 on c05t - over 4 years on cost No depiÈelatlon Is Pfovlded on treehold land. Galns or losses on the dlsposal offlxed a55ets heldforcharltable use are refletted In Income and Endowments shown In the Statement of Flnanclal AttlvltlÈs. STOCKS Stocks are slated at the lower of cost and estlmated sellln8 prfce less costs to complete and Sell. Cost Includes all costs of purchase. c95ts ofconverslon and othercosts Incurred In brlnilng 5tocktts its present locatlon and condition. Provlslon 15 Made for dama8ed, obsolete and slow-rnovini stock where approprlate. TAXATION The charFty Is exempt from tax on Its charltable act5vWles. FUND ACCOUNTING General funds are unrestrkted fvnds whlch are avallable for use at the discretion ol the trustees in furtherdnce of the 8eneral oble¢tlves of the charlty and wh5ch have not been deslgnated for other purposes. De518nated funds comprise un¥estrfcted fund5 that hove been set a51de bythe trustees for partlcular purposes. The Im and use of each desigThated fund Is set out In the notes to the financlal statements. Page 23 THE SCOUT AssoaATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANaAt STATEMENTS- continued FOR THE YEAR ENDED 310ECEMBER 2024 ACCOUNTING POLiaES- tontlnu•d Restrlcted funds are funds whlch a￿ to be used In accordance with specific restrlctlons Imwsed by donors or whlch have been ralsed bythè chartyfor partlcularpurposes. Thecosts of raisln8and 3dmin15terln6 such fundsare charged agalnst the swclfic fund. The alm and use of èach restrlcted fund Is set out In the notes io the flnanclal Statements. lftvestment income, 8alns and losses Ire allocated to the appropriate fund. EMPLOYEE BENEFITSIPENSIONS The group operates a defSned contribution pen51on Scheme. Contrlbutlons payable to the 8roup5 penslon scheme are charged to the Consolld3ted Statemenr of Flnanclal Actlvltles In the perlod tc whlch they relate. When employees have rendered servlce to the charlty, short-term employee beneflts to whlch the ernployees are entitled are recognised at the undlscounted amount expected to be pald In exchange for that servlce. GOING CONCERN The trustees have a reasonable expectètlon that the charlty has adequate resources to contlnue In operational exlstence for the foreseeable futu￿, A buslness planrlncorporètlng 12-month cashflowl to the end of 2025 was consldered satlslaEtory by the Board. For these reasons the char￿¥ contlnues to adopt the golng concern ba515 In preparlng the financlal statements. IWESTMENTS Flxed asset Investments are ) form Df flnanclal Instrument and are inltlally reco8ni5ed at thelr transactlon t05t and subsequently measured at falrvalue ètthe balance sheet date unless thevalue cannot be measU￿d reliably in which Case It Is measured èt cost less Impairmènt. Investrnent 8aln5 and losses. whether realised or unreallsed, are cornblned and pre5ernted a5'Galn511Lossesl on Investments, In the Staternent ol Flnanclèl Actlvltles. The basls of falf value for quoted Investmenfs Is equIvi￿nt to the market Value. uslng the bld-prlce. Asset sales and purchases are reco8nlsed at tht date of trade. DEBTORS Trade and other debtor5 are recognlsed at the settlernent amount after any trade dlscount offered. Prepayrnents are valued at the amount prepald net trf any trade discount5 due. Page 24 THE SCOUT ASSOCIATION- coupiry OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS. ¢ontlNed FOR THE YEAR ENOED 31 DECÉMBER 2024 ACCOUNTING POLiaES- ¢ontlnued LIABIUTIES AND PROVISIONS Llabllltles are recognlsed when there 15 an obllgatlon al the balance sheet date as a result of a past event, it Is probable that è transfer of economlc benefit will be ￿quIrel4 In settlemenL and the arnount of the settlement can be estlmated rellablv. Llabllitles are recognised at the amountthat the charlty aTrtlclpate5 It wlll payio settle the debt orthe amount 5t ha5 recelved as advanced payments for the 8oods or stfylees It must provlde. Provislons 4re measured at the best estlmate ol the amounts requlred to settle the obll8at5on, Where the effect ol the ilme value of money 15 materlal, the provlslon Ss based on the prèsent Value of those amounts. dlscounted at the pre-tax dlscount rate that reflect5 the r15k5 5peclflc to the Ilablllty. The uThwlndln8 of the dlscount Is recogn15ed In the consolldated statement of financlal actlvltles a5 a flnance cest. FINANCIAL INSTRUMENTS The charlty only has flnaThclal a55et5 and flnanclal IlabllSlles of a klnd that quallfy as bask ftnan¢lal Instruments. Bask flnanc131 Instrurnents arp Inltlally recognlsed at transactlon value and subsequentty meè5ured at thelr Settlement value. DONATIONS AND LEGACIES 2024 Totsl lund$ 2023 Total funds Unrestrtcted funds Restrlcted funds Donatlons Grants 441 2.541 27,250 1.640 44,2 27,250 441 293SO 29.791 4S,840 Page 25 THE SCOUT A5SOCIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- contlwod FOR THE YEAR ENDED 31 DECEMBER 2024 Dof4ATION5 AND iEGAaES- contlnued Grants ￿ceIVed, Included In the above, aTe ès follows.. 2024 2023 DCMS- UK Youth Fund- A(fventures Away From Home The Ro8er & Douglas Turner Ch3rtt3bleTrust Garfield Weston FouTrdotlon 27.250 9,200 10.0 25.IXX) 27.2SO 44.200 OIHER TRADING AcfMTIES 2014 Total fundi 2023 Totsl funds Unre5trlrted funds Restrlcted funds Sundry lficornè 7.629 23,252 INVESTMENT INCOME 2024 Total fvnds 2023 Totsl funds Un￿strICted funds Re5trltted funds Dlvldends and Interest 31.620 31￿10 19.487 Page 26 THE scoufASSOCIATION- COUNTYOF BIRMINGHAM NOTES TO THE FINANaAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2014 INCOMÉ FROM CHARITABLE ACTIVITIES 2024 2023 Artnilty County events Carnp fees, lettln85 and other activ￿5 County shop County levy Events Incorlle Events Income Events Income Sub5crlptions I74￿18 1,459,803 204,387 1,234,832 5,398 43,707 45￿7$ 1,679.500 1,488,324 QIARITABLE ACTIVITIES COSTS Support costs (see note 71 Dlrect C05t5 Tota15 Dlrect charltabh a¢t5vltle$ Support C05tS 1,519.913 1,519,913 287048 287A48 1,519,913 287 IW7.761 SUPPORT COSTS Governance cost5 Flnance Other Totals Support C05ts 254,227 33￿21 287,848 TRUSTEES. REMUNERATION AND BENEFITS Durin8 the year, no trustees Tecelved any ￿MuneratIon of other beneflts12023.. £nlll. Durin8 the year ended 31 December 2024. expenses tthalllng £725 were relmtsursed or pald directly to trustees 12023.. £1.0841. Page 27 THE SCOUT AssoaATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnu•d FOR THE YEAR ENDED 310ECEMBER 2024 STAFF COSTS 2024 2023 Wages and salarles S¢xlal security costs Other pen51on cost5 7ao,252 46,991 19,674 610.859 41,119 15,416 796,917 667,394 The trustees conslder It5 key management personnel comprlse ol the management team. The totsl employment beneflts Includln8 employer pensloTh contiibutlon5 01 the key rnanagernent personnel were £190.137 12023.. £181,283>. The average monthly number of employees durlnB the year was as follows.. Z024 35 2023 31 Operatlonal Admlnlstration 33 The number of ernployees whose employee benellts lemcludlng employer penslon costsl èxtèeded £60,000 was.. 1024 2023 £60,IM)1- £70,000 Page 28 THE SCOUT A550CIATION. COUNTY OF BIRMINGHAM NOTES TO THE FTNANaAL STATÉMÉNTS- contSnu•d FOR THE YEAR ENDED 310ECEMBER 2024 io. TANGIBLE FIXED ASSETS. GROUP Flxtures aThd flttlngs Land & Bulldln8S Office equipment COST At l January 2024 Add5tions D1$pO￿lS 1.260*30 106.369 IiA69 2.170 221,269 55,081 IIA751 At 31 December 2024 1.367.199 13.639 274,875 DEPRECIATION At l January 2024 Charge for year Ellrnlnated on dlspos•1 497,454 87,916 4.172 3,192 157.646 26,144 1,47SI At 31 Decembèr 2024 585,370 7.364 182,315 NET 8OOK VALUE At 31 December 2024 781,829 6,275 92.560 At 31 December 2023 763 376 7.297 63,623 Page 29 THE SCOUT AS%KIAnoN-COUNTYOF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS. contlNed FOR THE YEAR ENDED 31 DECEMBER 2024 io. TANGIBLE FIXED A55Ef5- GROUP. contlnued Other fl¥ed assets Motor vehlcles Totals COST At l January 2024 Additions Dlsposa15 67,737 IZ9.539 17,380 40,6541 1.690.644 181,lJOO 158.1291 116,0001 At 31 December 2024 51,737 106.065 1.813.515 OEPREaAnoN At l January 2024 Char8e lor year Ellmlnated on dlsposal 43.749 9,286 16.0001 88,517 11,595 140,5721 791.538 138.133 158,0471 At 31 December 2024 37,035 59,540 871.624 NET 8OOKVALUE Ai 31 t)ecembtr 2024 14.702 46,525 941ml At 31 December 2023 40,822 899 106 Page 30 THE SCOUT A550CIATION- COUNTY OF 81RMINGHAM NOTES TO THE FINANCIAL STATEMENTS- t•ntinu•d FOR ThE YEAR ENDED 31 DECEMBER 2024 io. TANfjieLE FIXED ASSETS- PARENT CHARrrY Freehold property COST At l Januory 2024 and 31 Oecember 2024 426,552 DEPRECIATION At l January 2024 Charge for year 171,358 8,497 At 31 Decernber 2024 179J55 NET BOOK VALUE At 31 December 2024 Z46.697 At 31 December 2023 255,194 FIXED ASSET INVESTMENTS- GROUP AND PARENT CHARITY Llst•d Investments MARKET VALUE At l January 2024 D15P05als Revaluatlons 188,276 133,1991 4,418 At 31 December 2024 NET OOOK VALUE At 31 December 2024 159 495 At 31 Detember 2023 188,276 The￿ were no Investment assets outslde the UK. Page 31 ThE SCOUT ASSOQATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- cont5nued FOR THE YEAR ENDED 31 DECEMBER ZOZ4 ii. FIXED AssÉf INVESTMENT5- GROUP AND PARENTCtrIAAITY- contlnued Cost or valuatlon at 31 December 2024 Is represented bv.. Lbted In¥•strnents Valuatlon In 2024 Cost 21.982 137,513 159,495 The hlstorlul c05t of these 5nve5tments as at 31 December 2024 was £137.51312023.. £168,&X)I. All the flmed asset Inve5trnents are held in the UK and carrietl atfalr value. Investrnents In equltles and fixed Inter¥st 5ecur5tles are traded In quoted publlc rnarket5. Holdlng5 in common Investment fvnds and unlt trusts are at the bld prlce. The falr value lor quoted Snve5tments in equlvalent to the market value, uslng the bid prlce. Asset sales and purchases are recognlsed at the date oltrade at cost. DEBTORS: AMOU14TS FALLING DUE WITHIN ONE YEAR Group Ch•rlty 2024 2023 2024 2023 Trade debtors Other debtor5 Prepayments 7,139 214 8,320 4.786 30,896 16 4.786 12,968 214 40.938 77J78 44,002 17.770 Page 32 THE SCOUT A550aATION. COUNTYOF BIRMINGHAM NOTES ro THE FINANaAL STATEMENTS- contiNed FOR THE YEAR ENDED 31 DECEMBER 20Z4 CREOITOR5: AMOUNTS FALLING Due WlThlN ONÉ YEAR Group Ch•thi 20Z4 2023 ZO24 2023 Trade credltor5 Bank loans 5ocSal securSty and other taxes Other credltors Deferred Incomè Accrued expenses 2N34 10,052 68,876 2,327 9,864 30.520 1,276 216,244 27,188 1,51S 2,147 592 209,754 8,101 592 22,900 4Z5398 29 $38,646 287,419 219.962 33.827 Oeferred Incorne 1$ Shown a5 follows.. Group Ch•rlty 2024 2023 2024 2023 Balance at l January Amount released to incomlng fe$ources Amount deferred the year 116,244 1193,3441 402M98 205.411 1205,4111 216,244 22,900 22,9Th) 8èlance at 31 December 425,398 216,244 209,754 22,900 Included In trade credhors Ss £59212023.. £5921 of fund5 held by the charlty on behalf of other scout groups. alEDITO￿. AMOUNTS FALUNG DUE AFTEA MORE THAN ONE YEAR Group Charlty 2024 2023 2024 2023 Bank loans 4,981 15.189 4.981 15,189 Interest on the above loan Is char8ed at 2.516 per annum wlth the UK government paylng Interest on the loan for the first 12 months. The terrn of the loan Is 6 years wkh repayments commencSng 13 months from the date of drawdown at a rate of £833 per month. Repayments comrnencÉd in July 2021. Page 33 THE SCOUT AssoaATION- COUNTY OF BIRMINGHAM NOTÉS TOTHE FINANCIAL STATEMENTS- (ondnued FOR THE YEAR ENDEO 31 DECEMBER 2024 15. LOANS. GROLIP An analysis of the matUr￿V of loans Is glven below.. Z024 2023 Amounts falllng due wlthln one year on demand-. Bank loins 10,052 9,864 Arnounts falllng between one and two years.. Bank loans- 1-2 year5 4,981 15,189 16. LEASING AGREEMENTS Mlnlmum lease payments under non-caniellable operatlng lèase5 fall due as follows.. 1024 2023 Wlthin one year Between one and five years 11,780 lo￿00 11,780 22.$80 22.580 34.360 The pa￿nt charity had no operatln8 lease commltments as at 31 December 2024. Page 34 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTES TO THE NNANCIAL STATEMENTS. contlnued FOR THE YEAR ENDEO 31 DECEMBER 2024 17. MOVEMENT IN FUNDS- CON50LIDATED Nei movement In funds Transfer5 between funds At 31.12.24 At 1.1.24 Unr•strfcted lunds General Fund The Plkes Pool Centre Property Development Fund Hardshlp Fund 918,980 103,600 150AIIXI 22,$00 1.195.080 18,7551 12,81XII 117,2991 I1￿54) 909.172 100000 132,701 ZZ,500 1,165,172 128JS41 11,05411 Rrftrlrt•d fvnds Denls Vaughton Plkès Pool Development Fund Sustalnablllty Prolect B8C Chlldren In Need Worcestershire County Councll Wtsrce5ter LEADER Fund Mr J D Satsllle County Growth & Developmènt Natlonal Lottery Communlty Fund Sport En8land 8ack to Play Fund5 Kandersteg Brumlam Natlonal kout & Guide Symphony Orchestra Jamboree The Duke of Edlnbur8h Award scheme Cub Developrnent Fund Garfleld Weston Foundatlon The Ro8er & Douglas Turner char￿able Trust J.301 14,038 13,JoiI 11,8001 11501 19,2861 12,1371 12,0371 914 19071 14,8691 14,9211 12.238 750 15.756 6,588 10,191 17,065 60,753 29,214 34,446 5,198 16,5Z4 25,776 25,042 8,725 12,228 16,141 51,660 34,083 39,367 5,198 16.614 19,425 6,3S3 13,704 859 55,974 25,01)0 14,2101 10,000 0001 361,450 125,9401 17,IOB 11,9131 1,054 55,974 ZO.7 9,OOQ 3%,563 1,054 TOTAL FUIIDS 1.556,530 54.7941 1,501.736 Paoe 35 THE SCOUT ASSOaATION. COUNTY OF IRMINGHAM NOTES TO THE FINANCIAt STATEMENTS- ¢ontlNed FOR THE YEAR ENDED 31 DECEMBER 2024 17. MOVEMENT IN FUNDS_CONSOUDATÈD- ￿TrtIn￿ed Net movernent In funds. included In the above a￿ as follows.. Incomln8 resources Resources expended Galns and losses Movement In funds Vnr•$trlrted fundi General Fund The Plkes Pool Centre Property Development Fund Hardshlp Fund 1,583.902 11,597,075) 12.8001 117.2991 4018 18.7551 12,8001 117,2991 1.583.902 11,617.1741 4,418 IZ8,8541 R•5trfrt•d fund5 Denls Vaughton Pike5 Pool Development Fund Sustalnablllty Project BBC ChlldreTh In Need Worcestershlre County Councll Worcestèr LEADER Fund Mr J D Sayllle County Growth & Developrnent Natlonal Lottery Community Fund Sport En8land Back to Play Funds Kandersteg 8rumjam Natlonal Scout & Gulde Symphonv Orchestra Jamboree The Duke ol Edlnburgh Award Scheme Garfield Weston Foundation OCM5- UK Youth Fund- Adventure5 Away From Home The Rogef & Dougla5 Tumercharltable Trust 13,3011 11,8001 11501 19,2861 11,1371 12,0371 11.1751 19071 14,8691 14.9211 13.3011 11,8001 Iisoi {9.2861 IL1371 Iz.0371 924 19071 {4.8691 14,9211 1901 6.353 132A49 1126m61 3.196 14.7541 142101 127,2501 2A41 11,9131 14.2101 27250 1.0001 1,0001 164.647 {190.587 125,940 TOTAL FUNOS 1.748,549 11,807,761> 4AIB 154,7941 Page 36 THE SCOUT A5500ATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANOAL STATEMENTS- continu•d FOR THE YEAR ENDED 31 DECEMBER 2024 17. MOVEMENT IN FUNDS- CON50LIDATED- contlnued comparat1￿$ for mov•ment In fvrKIs Net movement in funds Transfers between funds At 31.12.23 At 1.1.23 Unrertrlrted funds General Fund The Plkes Pool Centre Property Development Fund ardshlp Fund 986,779 106.4 150,C 24,0 1,267,179 156,5211 12,8001 111,2781 918,980 103,6LN) 150,000 22,500 1,195,080 159.3211 112,7781 R•stritt•d funds DenI5 Vau8hron Plkes Pool Development Fund Susta5nabillty Project BBC Chlldren In Need Worcestershire County Countll Worte5ter LEADER Fund Mr J D Savllle County Growth & Development Local Authorbty Grant Natlonal Lottery Communlty Fund Sport England Back to Play Funds Brumventure Kandersteg Brumlam Natlonal Scout & Gulde Symphonv Or£he5tra Jamboree The Duke of Edlnbur8h Award Scheme Blvouac Ice scout Cub Challen8e Camp x Summit5 Cub Developrnent Fund 8rumopoly Fund Beave¥ Day Out Fund Garfleld Weston Foundatlon The Roger & Dou8lasTurner Char￿able Trust 8.998 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 15,6971 11,8001 11501 19,2861 12,1371 12,0371 11,5591 16,428 19.7281 14,8691 14.9211 14061 15,9971 3.301 14,038 900 25,042 8,725 12,228 16,141 61,660 34,083 39,367 1701 13,955 5.198 16,614 19,423 2.512 55,267 2.099 621 564 1,102 581 55,974 145,0631 11,2401 1,5 13.704 859 16211 11,9111 12,0081 11,0741 1,347 906 493 55.974 13,0161 25,0(X) 10.0 3,016 25,000 10,000 390,693 42,021 12,778 361,450 TOTAL FUNDS 1,657,872 101,3421 1.556,530 Page 37 THE SCOUT A550CIATION- COUNTY OF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnu•d FOR THE YEAR ENDED 31 DECEMBER 2024 17. MOVEMENT IN FUNDS-CONSOLIDATED- ¢ontlnu•d' Comparatfve net rnovement In funds, Included In the above ère as follows: lThcomln8 resou￿$ Resources expended Galns and losses Movement In funds Unr•stilded fundi General Fund The Plkes Pool Centre Property Development Fund Hardshlp Fund 1.328.996 11,391,413) 12,8001 5,896 156,5211 12,8001 1,328.996 11,394.2131 5,896 159,3211 R•strlctqd lunds Den1$ Vats8hton Pike5 Pool Development Fund Sustalnabllity Project 88C Chlldren In Need Worcestershlre County Councll Worcester LEADER Fund Mr J D Savllle County Growth & De¥elopmeTrt Local Authorlty Grant Natlonal Lottery Communlty Fund Sport England 8a£k to Play Funds Brumventure Kandersteg Natlonal scout & Gulde Symphony Orchestra Jamboree The Duke of Edlnburgh Award Scheme Ice scout Cub ChallenRe Camp x 5ummit5 Brumopoly Fund Beaver Day Out Fund Garfield Weston Foundatlon DCMS- UK Ytsuth Fund- thent￿￿$ Away FroTn Horne The Ro8er & Douglas Turrber Chariiable Trust 15,6971 11,8001 11501 19,2861 12,1371 12,0371 11,6591 110,8571 19,7281 14,8691 14,9211 16,8981 19,9681 1101,9771 15,697 11,8001 1150 19.286 12,1371 12,0371 II.s591 16,428 19,7281 14,8691 14,9211 14061 15,9971 2,512 27,285 6,492 3,971 104,489 38,985 3,749 1,547 4,303 1,896 330 10,560 25,000 9,200 184.0481 14,9891 12001 13,3971 11,4031 13241 113,5761 145,0631 11,2401 1,347 906 493 13,016 25,000 19.2001 10,000 iO.O(N) 247,907 289,9281 42.0211 TOTAL FUNDS 1.576,903 11,684,141) 5,896 101.3421 Page 38 THE SCOUT A550aATION- COUNTYOF OIRMINGHAM NOTES TO THE FINANCIAL 5TATEMEfits- continued FOR THE YEAR ENDED 31 DECEMBER 2024 17. MOVEMENT IN FUNDS-PARENTCHARITY- wntlnued Net movement In funds Transfers between funds At 31.12.24 At 1.1.24 Unr•Jtrlrted lundi General Fund The Plkes Pool Centre Property Development Fund Hardshlp Fund 464,379 103,600 30,IXID 22JOO I4￿97 11,8001 11,OS41 488,222 100,800 30,000 620A79 22m7 11.0541 641,522 R*strltted lund5 Denls Vaughton Mr l D Savllle County Growth & Development KanJerste8 Brumlam National Scout & Gulde Syrnphony Orchestra Jamboree The Duke of Edlnbur8h Award Scheme Cub Development Fund 3JOI 16,141 61.660 S,198 16.614 13,3011 924 19071 17,065 60,753 5.198 16.524 1901 19N23 13.704 859 55.974 6,153 2S,776 17.108 11,9131 IA154 55,974 192J74 4,470 I￿54 198.398 TOTAL FUNDS 813 353 839.920 Page 39 THE SCOUT ASSOCIATION- COUNTY OF BIRMINGHAM NOTÉS TO THE FIT4ANCIALSTATEMEf4TS-tDnt5nued FOR THE YEAR ENDEO 310ECEMBER 20Z4 17. MOVEMENT IN FUNDS- PARENT CHARITY- t•ntinued Net movement ITr funds, Incluéed In the abovè are a5 foll¢)ws'. IncomlnB resources Resources expended Galns and losses Movement In funds Unrestr1tt￿ fund5 General Fund The Plke5 Pool Centre Property Development Fund 112.919 192A401 12,8001 4A18 24A97 12.8001 IIL9t9 1952401 4A18 22,097 Re5trlcled funds Denls Vaughton Mr J D Savllle County Growth & Development Kanderstei Brumlam Natlonal Scout & Gulde Symphonv Orchestra Jèmboree The Duke of Edlnburgh Award Scheme 13.3011 11.1751 19071 13.3011 924 19071 1901 6.353 132.449 1126,0961 3,396 4,7541 2,841 11,9131 137 397 132.9271 4.470 TOTAL FUNDS 250.316 228.1671 26.567 Page 40 THE SCOUT ASSOCIATION- coufrifYoF BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 OECEMBER 2024 17. MOVEMft4T IN FUNOS-PARENT CHARITY- cortlThJ•d Comparatlwèslor movement In funds Net movement in funds Transfers be￿Èen funds At 31.12.23 At 1.1.23 Unrestrlcted lunds General Fund The Plkes P¢)ol Cenife Property Qeveloprnent Fund Hard5hlp Fund 463,473 106,400 150,000 24,000 12,184 12.8001 1120,0001 111,7281 464,379 103.600 30,1H)O 22.500 11,5(Y)I 743,873 1110,6161 112,7781 620.479 R•itrlct•d furbd> Deni5 Vau¥hton Mrj D Savllle County Growth & Development Local Authorlty Grant 8rurnVenture andersteg Brurnlam National Scout & Gulde symphony Orehestra Jarnboree The Duke ol EdSnburgh Award Scheme 8lvouac Ice Scout Cub chaI￿nge Camp SIX Summits Cub Development Fund Brurvopoly Fund Beaver Day Out Fund 8,998 17,699 45,231 9.731 476 12,7591 16.614 15.6971 11,5591 16,428 19.7281 3.301 16.141 61,660 1701 13,955 15.9971 5,198 16,614 16.912 57.267 2.099 621 564 1,102 581 55,974 2,512 145.0631 11,2401 19,423 13,704 859 1,500 16211 11,9111 12,0081 11,0741 1,347 906 493 55.974 3,0161 3,016 231,110 51,0141 12.778 192,874 TOTAL FUNDS 974,983 161,6301 813,353 Page 41 THÉ SCOUT ASSOCIATION- COU14TY OF BIRMINGHAM NOTES TO THE FINANaAL STATEMENfs- contlnu•d FOR THE YEAR ENDED 31 DECEMBER 2024 17. MOVEME14T IN FUNDS- PAIIENT CHARITY- contlnued CoMparat￿e net movement In fund5, included In the above are a$ follows.. Incomlng resources Resource5 expended Galns and losses Movement In funds Unr*5trktod funds General Fund The Plkes Pool Centre Property Development Fund 65,754 159.4661 12,8001 I20.￿0) 1182,2661 S.896 12,184 12.8001 I20.￿0 1110,6161 65,754 5,896 Re5trlrted lunds Denls Vau8hton Mr J D Savllle County Growth & l)evÈlopment Local Authority Grant 8rumVenture Kandèrsteg Natlonal Scout & Gulde Symphony Orchestra Jamboree The Duke of Edlnbur8h Award kheme Ice Scout Cub Challenge Camp SIX Summlts Cub DevelopmÈnt Fund Beaver Day Out Fund 15,6971 11,6591 110,8571 19,7281 16.8981 19.9681 1101,9771 15,6971 11.5591 16,428 19.7281 14061 15.9971 2,512 IC#) 27.285 6,492 3,971 104.489 38.985 3,749 1.547 4,303 1.896 330 10.560 184,0481 14.9891 12001 13.3971 11,4031 13241 13,5761 145,063 11,2401 1,347 906 493 203.707 254,7211 51,0141 TOTAL FUND5 269.461 436,9871 5.896 161,6301 Page 42 THE SCOUT ASSOCIATION-COUNTYOF BIRMINGHAM NOTES TO THE FtNANaAL STATEMENTS- continu•d FOR THE YEAR ENDED JI DECEMBER 2024 MOVÉMENT IN FUNDS- ¢ontlnued Donls Vau6hton-Thls balance wlll fund the future depreclatlon of a tollet block bullt at Pike5 Pool. Plk•s Pool De¥eloprn•nt Fund - Th5s fund covefs the depreclatloTh on the Rope Wall and shower facllltle5 funded by grants from The 5cDUt Assoclatlon County ol Blrmingham and Hlgh AdventUTe. Mrj D SA¥Slle- To be usèd as dlrected byJ D Savlllethrough the County ChaSr. H•rdshlp fund - Thls fund Is to be used towafds leader5 unhrm sups)ort. County Gro*rth & DMlopment- thls fund Is to be used for 8fDUP suppor( across &lrmlThgharn. Sustalnablllty Prol•¢t The funds were spent in 2019 to Insulate the walls In the 'Mega Pod" part of the Glamplng Pod vlllage at Blackwell Court. The balance on thls fund Is being used to fund Jepreclatlon. Worc•5t•rsh5re LEADER fvnd- £20,376wa$ recelved and Spent In 2019aspartofthe Installatlon of accesslble pods In the Gl•mplng Vlllage. The balance on th5$ fund Is used to fuTrd depreclatlon. N•tlon•l Lotterycofflmunlty Fund- A 8rantof £48,690 was recelved to enable the txtenslon of the Glarnplng pods at Blackwell Court. Thls was spent In 2020. The balancè on thls fund Is used tofund dèpreclatlon. port Engl•nd Ba¢k to Pl•y Fund5- This grant wa5 awarded to pay for a replacemeTht roof at the Sport5 Hall. The le8al ownershlp of the Sport5 Hall is held by the ScoutAssoclatlon County o181rmlngham and sothe grant was pald to thern who then pald the monles to Blackwell Adventure. These lund5 were Spent In 202112022 and capltallsed. Thls fund Is used to fund dep￿tIatIOn. BBC Chlldr•n In Ne￿-A 8rant of £38,320wa5 recelved to fund the purchase of a mlnlbus. These funds wert spent In 2022 Ind th5s funil 1$ used to fund depreclatlon. Wor¢•$t•r$hlr• County CouncS1- A grant 01 £12,821 was received to part fund a mobile shower block. These funds were spent In 2022 and this fund Is used to fund depreciation. G•rfleld Weston Foundatlon - A grant of £25,0(N) was received durln8 2023 towards addltlonal glamp5n8 pod5 at Blackwell Court. The balance on th15 fund 15 Used to fund depreclatlon. The Ro8•r & DouRIJs Turner Charltabl• Trust A grant of EIO,000 was recelved duTln8 2023 toward5 additional glamplng pod5 at Blackwell Court. The balance on thls fund 15 used to fund depreclatlon. DCMS- UK Youth FuTHI- Adv•ntur•s Aw•y Frgrn Noffle- A 8rant of £9,200 wa5 fecelved durln8 2023 toward5 re5identlal experiences for dlsadvantaged young people. Page 43 TME SCOUT ASSOCIATION-COUNTY OF BIRMINGHAM NOTES TOTHE FINANOAL STATEMEpifs. ¢ontlnu•d FOR THE YEAR ENOED 31 DECEMBER 2024 17. MOVEMENT IN FUNDS- wntlnued The folbwln8 funds have beeTh Included In restr5cted funds as agreed by the trustees a5 they represent prevlous surpluses whlch can only be used when necessary lor the same future events. In the case of the Natlonal kaut & Gulde Orchestra & Band. this Is an annual natlonal event undeN4ritten by the County. - Kandersleg - Brumlèm - Nat￿n?1 kout & Gulde Orchestra & Band - Jamboree - The Duke of Edlnburgh Aw?rd Scheme EMPLOYEE 8ENEFIT OBUGATIONS Th• subsldlary tharlty operate5 a deflned contrlbutlon pen51on plan for certaln of Its employee5 In addltlon to uslng the NEST scheme to fulfll lis auto enrolment obllgatlon. The amgunt recognlsed as an expense the per5¢xl was £19,67412023.. £15,416>. 19. CAprrAL COMMITMENT5- GROUP Z024 2023 Contracted but not provlded for In the financlal ststement5 8,556 io. RELATED PARTY oisaosuRES Blackwell Alfventure Invoked The kout A550clatlon- Cguntyof 81miln8harn a total 01 £24,92512023,. £8,941> during the year. Durlng 2023 Blackwell Adventure recelved a grant of £120,000 from The scout As50clatlon - County of 81rmln£ham towards the relurb15hment of the Manor House, new utlllty Infrastructure and a prefabrlcated shower block. The remalnlng balance on thls grant is bein8 carried forward at thé balance Sheet date. Page 44