**Charity registration number 524593**
## **NUNEATON DISTRICT SCOUTS**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024**
## **NUNEATON DISTRICT SCOUTS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **District Programme Team**
**District Commissioner ADC Beavers ADC Cubs**
**ADC Scouts District Explorer Commissioner District Network Commissioner Water Activities Advisor**
Mr S Haynes Mrs N Moore Ms K Marshall Mrs D Williams Mr T Ind Mr P Merchant Vacant Mr K Haynes
(Resigned 22 July 2023) (Appointed 01 January 2024)
## **District Executive Committee**
**Chairman** Mr R Bond **Secretary** Mrs B Judd **Treasurer** Mr P Nelmes **Appointments Secretary** Mr S Wright **Executive Member** Mr D Keach **Executive Member** Mr K Haynes **Executive Member** Mr P Merchant **Executive Member** Mr S Marshall **Executive Member** Miss J Struthers
**Charity number** 524593 **Independent examiner** Jerroms
Jerroms Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH
(Resigned 1 September 2023)
## **NUNEATON DISTRICT SCOUTS**
## **CONTENTS**
||**Page**|
|---|---|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 13|
## **NUNEATON DISTRICT SCOUTS**
## **TRUSTEE REPORT**
## _**FOR THE YEAR ENDED 30 APRIL 2024**_
The District Executive Committee present their annual report and financial statements for the year ended 30 April 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).
## **Objectives and activities**
The charity's objects are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. Nuneaton Scout Council carries out this purpose across Nuneaton via 11 local groups.
Nuneaton District Scout Council supports the strategies of The Scout Association.
- Growth - Scouting succeeds when we offer opportunities to as many young people as possible.
- Inclusivity - Scouting continues to become more reflective of the diversity of UK society.
- Youth Shaped - Scouting works better when young people shape their experiences.
- Community Impact —Scouting is an active part of the community and works with the community.
For the next five years, 2023-2028, we will engage in the Skills for Life strategy which has developed from Scouting for All.
## Our Mission
· Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.
## Our Values
- We act with care, respect, integrity, cooperation, exploring our own and others' beliefs.
## Our Goals
- Growth
- lnclusivity
- Youth Shaped
- Community Impact
To support the achievement of these Goals, we will focus on three pillars of work:
## People
- More, well trained, better supported and motivated adult volunteers, and more young people from diverse backgrounds.
## Perception
- Scouting is understood, more visible, trusted, respected and widely seen as playing a key role in society today
## Programme
- A fun, enjoyable, high quality programme consistently delivered and supported by simple (digital) tools.
The District Executive Committee have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **NUNEATON DISTRICT SCOUTS**
## **TRUSTEE REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
## **Achievements and performance**
This year the sectional management team welcomed back our sectional activities diaries. During the year we hosted our annual district camp which saw over 500 attendees. We also held a variety of different sectional events sch as theme park trips, camping opportunities and sports evenings. All four sections had a minium of 4 district activities which was attended by most groups.
During the year, we also started to focus on building and developing the district which saw 4 new squirrel dreys open and a whole new group. The district numbers are increasing daily, which alot of exciting opportunities coming up within the next 12 months.
Gang Show 2024 had the highest cast number in recent history which made it an amazing show.
Our volunteer adults also took this time ensure all mandatory training was up to date and completed the Woodbadge through the various training sessions that have been available online.
We are currently focusing on the new transformation objectives that have been put in place by the Scout Association which will hopefully continue to help support the growth in our membership, forge great partnerships with the local communities and try to be inclusive with regards to Gender, Disability and Ethnicity.
As a district we will be looking forward at the remainder of the 2024 diary and looking at opportunities which can be offered moving in to 2025.
Nuneaton District has a solid foundation with a great team of adult volunteers providing exciting and dynamic programmes for the young people of the area, teaching life skills as well as having plenty of fun along the way.
## **Financial review**
During the year income of £178,760 was used to fund our charitable activities.
Our reserves policy is to hold sufficient resources to continue the charitable activities of the District should income or fund-raising activities fall short of expectations and to enable the District to underwrite its planned programme of activities (including large scale events).
None of the funds managed are in deficit and no assets are held by the Charity in the capacity of custodian trustee.
The District has adopted a low risk investment strategy and all funds are held in current accounts and interest bearing accounts, using only mainstream banks.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The District Executive Committee considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
- 2 -
## **NUNEATON DISTRICT SCOUTS**
## **TRUSTEE REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
## **Structure, governance and management**
The Nuneaton District Scout Council is a trust established under the rules which are common to all Scout Councils as prescribed within the Policy, Organisation and Rules of the Scout Association. Trustees are recruited and appointed in accordance with the relevant sections of the above.
Nuneaton District Scout Council is registered with the Charities Commission, number 524593.
The Trustees have in place systems and internal controls that are designed to provide reasonable reassurance against material mismanagement or loss. These include 2 signatories/ authorisers for all payments, comprehensive insurance policies to ensure that insurable risks are covered and regular reports and risk assessments by those seeking to /or running events or activities on behalf of the Scout County.
The Charity meets the Charity Commission public benefit criteria under both the advancement of education and the advancement of citizenship/community development.
The Charity has no principal office. The public address for correspondence is 187 Attleborough Road, Nuneaton, CV11 4JN
The District Executive Committee who served during the year and up to the date of signature of the financial statements are listed charities information page.
There has been the following changes in the District Team.
- Mrs L Tilley (Resigned as ADC Beavers)
- Mrs D Williams (Appointed as ADC Cubs)
The Trustee report was approved by the District Executive Committee
**S Haynes** District Commissioner Dated: 30 May 2024
**P Nelmes** Treasurer
**B Judd** Secretary
- 3 -
## **NUNEATON DISTRICT SCOUTS**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE DISTRICT EXECUTIVE COMMITTEE OF NUNEATON DISTRICT SCOUTS**
I report to the District Executive Committee on my examination of the financial statements of Nuneaton District Scouts (the charity) for the year ended 30 April 2024.
## **Responsibilities and basis of report**
As the District Executive Committee of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
- I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Jerroms**
Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH
Dated: 30 May 2024
- 4 -
## **NUNEATON DISTRICT SCOUTS**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 APRIL 2024**_
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2024**|**2023**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Charity Income|**2**|135,325|168,689|
|Charitable activities|**3**|8,398|6,394|
|Other trading activities|**4**|24,463|3,677|
|Investments|**5**|257|-|
|**Total income**||168,443|178,760|
|**Expenditure on:**||||
|Raising funds|**6**|132,581|162,078|
|Charitable activities|**7**|17,111|2,163|
|Total expenditure||149,692|164,241|
|**Net income and movement in funds**||18,751|14,519|
|**Reconciliation of funds:**||||
|Fund balances at 1 May 2023||113,930|99,411|
|**Fund balances at 30 April 2024**||132,681|113,930|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 5 -
## **NUNEATON DISTRICT SCOUTS**
## **BALANCE SHEET**
## _**AS AT 30 APRIL 2024**_
|**Notes**
**Fixed assets**
Tangible assets
**9**
**Current assets**
Stocks
**10**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds
Designated funds
**14**
General unrestricted funds|**2024**
**£**
5,859
42,991
112,993
161,843
(34,930)
51,874
80,807|**£**
5,768
126,913
132,681
132,681
132,681|**2023**
**£**
5,050
72,289
83,638
160,977
(54,906)
47,258
66,672|**£**
7,859
106,071|
|---|---|---|---|---|
|||||113,930|
|||||113,930|
|||||113,930|
The financial statements were approved by the District Executive Committee on 30 May 2024
**S Haynes P Nelmes** District Commissioner Treasurer
**B Judd** Secretary
- 6 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 APRIL 2024**_
## **1 Accounting policies**
## **Charity information**
Nuneaton District Scouts is a uniformed youth group.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
## **1.2 Going concern**
At the time of approving the financial statements, the District Executive Committee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the District Executive Committee continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the District Executive Committee in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the District Executive Committee for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Membership subscriptions are payable in advance for a year ending on the 31st March.
Income from trading activities include income earned from fundraising events and trading activities to raise fund for the charity. Income is received for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
- 7 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|Gangshow Costumes|10% Straight Line|
|---|---|
|Activity Equipment|20% Straight Line|
|Water Activities Equipment|20% Straight Line|
|Shooting Equipment|20% Straight Line|
|Climbing Equipment|20% Straight Line|
|Axe Throwing Equipment|20% Straight Line|
|Archery Equipment|20% Straight Line|
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.6 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **2 Charity Income**
|Membership Subscriptions
Badge Income
Other Income
Gangshow
International Experiences|**2024**
**£**
35,929
15,486
8,651
23,358
51,901
135,325|2023
£
34,173
14,803
3,687
16,109
99,917|
|---|---|---|
|||168,689|
- 8 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 APRIL 2024**_
## **3 Sectional activities**
|Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts|**2024**
**£**
2,432
3,495
2,191
280|
|---|---|
||8,398|
|**4**
**5**
**6**|**Adventurous activities**
Water Activities
Archery
Climbing & Abseiling
Paintball Shooting
Axe Throwing
District Camp
**Investments**
Bank Interest
**Charitable Expenses**
**Charitable Payments**
Capitation
Gangshow
International Experiences
Badges
Training
Support costs|**2024**
**£**
2,418
438
300
420
597
20,290
24,463
**2024**
**£**
257
**2024**
**£**
32,219
18,742
51,901
12,221
767
9,281
125,131|2023
£
2,612
684
-
-
381
-|
|---|---|---|---|
||||3,677|
||||2023
£
-|
||||2023
£
29,060
16,219
97,466
11,206
540
1,746|
||||156,237|
- 9 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
|**6**
**7**|**Charitable Expenses**
**Sectional Costs**
Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts
**Adventurous activities**
Depreciation and impairment
Water Activities
Archery
Paintball Shooting
Axe Throwing
District Camp|**(Continued)**
2,179
65
3,303
2,305
1,888
2,031
80
1,440
7,450
5,841
132,581
162,078
**2024**
**2023**
**£**
**£**
1,040
1,323
398
395
141
97
175
-
184
-
15,173
348
17,111
2,163
17,111
2,163|**(Continued)**
2,179
65
3,303
2,305
1,888
2,031
80
1,440
7,450
5,841
132,581
162,078
**2024**
**2023**
**£**
**£**
1,040
1,323
398
395
141
97
175
-
184
-
15,173
348
17,111
2,163
17,111
2,163|
|---|---|---|---|
||||5,841|
||||162,078|
||||**2023**
**£**
1,323
395
97
-
-
348|
||||2,163|
||||2,163|
## **8 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 10 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
|**9**
**Tangible fixed assets**
**Gangshow**
**Costumes**
**Activity**
**Equipment**
**Water**
**Activities**
**Equipment**
**Shooting**
**Equipment**
**Climbing**
**Equipment**
**Axe Throwing**
**Equipment**
**Archery**
**Equipment**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**Cost**
At 1 May 2023
10,500
3,317
30,640
829
1,114
1,675
286
At 30 April 2024
10,500
3,317
30,640
829
1,114
1,675
286
**Depreciation and impairment**
At 1 May 2023
5,150
3,030
28,842
829
1,114
1,251
286
Depreciation charged in the year
1,050
119
774
-
-
148
-
At 30 April 2024
6,200
3,149
29,616
829
1,114
1,399
286
**Carrying amount**
At 30 April 2024
4,300
168
1,024
-
-
276
-
At 30 April 2023
5,350
288
1,797
-
-
424
-|**Total**
**£**
48,361|
|---|---|
||48,361|
||40,502
2,091|
||42,593|
||5,768|
||7,859|
- 11 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
|**10**
**Stocks**
Badge Stock
Gangshow Costume Stock
**11**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**12**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
**13**
Other creditors
Accruals
**13**
**Deferred income**
Deferred income|**2024**
**£**
5,179
680
5,859
**2024**
**£**
1,628
41,363
42,991
**2024**
**£**
30,726
3,204
1,000
34,930
**2024**
**£**
30,726|**2023**
**£**
4,720
330|
|---|---|---|
|||5,050|
|||**2023**
**£**
3,043
69,246|
|||72,289|
|||**2023**
**£**
50,880
3,026
1,000|
|||54,906|
|||**2023**
**£**
50,880|
The income that has been deferred is in respect of deposits received for future events.
- 12 -
## **NUNEATON DISTRICT SCOUTS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2024**_
## **14 Designated funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 May 2023**|**resources**|**expended**|**30 April 2024**|
||**£**|**£**|**£**|**£**|
|Gangshow|22,258|23,358|(18,742)|26,874|
|Specific fund|25,000|-|-|25,000|
||47,258|23,358|(18,742)|51,874|
## **15 Events after the reporting date**
In May 2023, an issue with an international trip to France, which legal action was taken against the district. At the time of the signing of the accounts, there is no confirmed closure to this issue.
## **16 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
- 13 -