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2023-03-31-accounts

THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY STATEMENT OF ACCOUNTS YEAR ENDED 31 MARCH 2023

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2023 2022
Note E E E
INCOMING
RESOURCES
Voluntary
Income
Membership
Subscriptions		 2a 33,744 33,744 28,152
Donations/Grants 2b 15,204
Income from charitable
activities		 2c 116,978 116,978 1,204
Income from generating
funds
Investment
income		 2d 277 277 185
Other 2e 390 390 723
TOTAL INCOMING RESOURCES 151,389 0 151,389 45,468
RESOURCES EXPENDED
Cost ofgenerating
funds		 300 300 540
Cost ofcharitable
activities		 3a 154,845 154,845 36,868
Governance 900 900 900
TOTAL RESOURCES EXPENDED 156,045 156,045 38,308
NET INCOMING RESOURCES BEFORE
TRANSFERS (4,656) (4,656) 7,160
Transfer between
funds
NET INCOMING RESOURCES BEFORE
OTHER RECOGNISED GAINS AND LOSSES (4,656) (4,656) 7,160
OTHER INCOME RESOURCES GAINS AND
LOSSES
Unrealised
gains/(losses)
on investment
assets (635) (635) 314
NET MOVEMENT
IN FUNDS		 (5,291) (5,291) 7,474
Fund balances brought forward at
1 April 2022 163,830 332,746 496,076 488,602
FUND BALANCES CARRIED FORWARD AT
31 MARCH 2023 158,539 332,746 490,785 496,076

Buildings 2o/o
Office equipment 104/o
Training Team equipment 10'/o
Motor Vehicle 25o/p

NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2023
INCOMING RESOURCES 2023 2022
f F
a Membership
Subscriptions
Subscriptions 181,374 156,596
Less: Paid to The Scout Association (145„521) (126,684)
Rebate to Districts (2,109) (1,760)
33,744 28,152
b Donations,
Grants and		 Similar Income
Grants: 10,704
Donations:
10,704
Donations: Headquarters building and equipment fund 4,500
15,204
c Activitiesin
Furtherance		 of The Charity's Objects
Training Fees 0 1,204
Other activity income 2,651 0
2,651 1,204
d Investment
Income
Quoted investrtnts 25
Short Term Investment Service 11 2
Building Society interest 59 10
Other deposit interest 123 148
277 185
e Activities for Generating
Funds
Retail/mail
order/e-bay
sales		 Depreci- 390 723
Of the total income off151,389(2022:645,468)6151,389(2022:f40,968) related to unrestricted
funds and anil (2022: K4,500)related to restricted funds.
RESOURCES EXTENDED Direct Support 2023 2022
Costs ationn Costs Total Total
a Cost ofCharitable E
Activities
Training costs 1,130 405 1,535 1,381
Other activity costs 120,313 9,514 23,483 153,310 35,487
Development
121,443 9,919 23,483 154,845 36,868
Cost of
Generating Other
Funds Training Activities Total Total
b Support Costs
General overheads 9,068 9,068 7,128
Administrative costs 14,415 14,415 14,463
23,483 23,483 21,591
NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2023
UNRESTRICTED FUNDS Expendi- Transfers/
B/F Income ture revaluations C/F
Designated
funds
Training team 20,720 (20,720) 0
Badge Secretary 13,407 513 300 13,620
World Jamboree Unit 3,300 3,300 0
Scouting activities
supportfund 10,105 10,105
Section activities fund 4,067 4,067
Development 909 909
Explorer Explosion fund 623 623
Cub Gibraltar fund 8,000 8,000
Archery fund 446 446
Recovery Fund 19,431 19„431
81,008 513 3,600 (20,720) 57,201
General Fund 82,822 36,549 38,753 20,720 101,338
163,830 37,062 42,353 158,539
RESTRICTED FUNDS RESTRICTED FUNDS RESTRICTED FUNDS 1 April Movement Movement 31 March
2022 Incoming Outgoing Transfer 2023
f
Headquarters
building		 and
equipment fund 332,246 332,246
The Headquarters Building and Equipment Fund is set aside to show the amount invested
in
tangible
fixed assets as this		 is not available to be used for revenue expenditure.
TANGIBLE FIXEDASSETS Training
Land and Office team Motor
buildings
f		 equipment equipment Vehicle Total
COST
At 1 April 2022 359,148 43,237 23,747 2,500 428,632
Additions 3,418 3,418
Disposals
At 31 March 2023 359,148 46,655 23,747 2,500 432,050
DEPRECIA TION
At 1 April 2022 7?,628 29,061 23,341 130,030
Charge for the year 6,571 2,318 405 625 9,919
Eliminated on disposals
At 31 March 2022 84,199 31,379 23,746 625 139,949
NET BOOK VALUE
At 31 March 2023 274,949 15,276 1 1,875 292,101
At 31 March 2021 281,520 14,176 406 2,500 298,602
7 FIXEDASSETS INVESTMENTS 2023
f		 2022f
Quoted Investments
Market value at 1 April 2022
Increase in market value		 1,989
(635)		 1,675
314
Market value at 31 March 2023 1,354 1,989
Historical cost at 31 March 2023f2,150
(2022: f2,150)
Unquoted
Investments
Scout Association
investment
Tipton
&Coseley Building Society		 4,036
10,286		 4,036
10,226
14,322 14,262
Total investments
at market value at 31 March 2023		 15,676 16,251
8 STOCKS
Badges (estimated)
Books		 1,800
584		 2,100
502
2,384 2,602
9 DEBTORS
Prepayments 3,583 3,156
10 BALANCE AT BANK
Virgin Current
Bank
Virgin Training
Team Current Account
Barclays Prime Account
Cater Allen Private Bank
Barclays WJ Account		 36,900
6,868
73,675
83,157
8,921		 90,528
20,315
73,162
68,758
4,131
209,521 256,894
11 CREDITORS: amounts
falling due within one year
Accrued expenses
Deposits		 2,747
29,733		 2,174
79,255
32,480 81,429

12 ANALYSIS OF NET ASSETS BYFUND NET ASSETS BYFUND Un-
Restricted Restricted
Funds Funds Total
f
Tangible fixed assets 292,101 292,101
Investments 11,640 4,036 15,676
Current assets 179,379 36,109 215,488
Less: Current liabilities (32,480) (32„480)
158,539 332,246 490,785
13 EMPLOYEES REMUNERATION 2023 2022
Total remuneration
for the year
Salary
Social Security costs
Pension Contributions
Number Number
The average number ofpaid staff for the year 0 0
14 TRUSTEES' REMUNERATION AND EXPENSES
Remuneration paid to trustees
Expenses
paid		 to trustees for travelling expenses 1,284 1,099
Number Number
Number oftrustees
reimbursed		 5 3
15 INDEPENDENT EXAMINERS REMUNERATION 2023 2022
f.
Fees 900 900