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| ## ## ## ## ##