THE SCOUT ASSOCIATION WEST MERCiA SCOUT COUNTY STATEMENT OF ACCOUNTS YEAR ENDED 31 MARCH 2024 THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY CHARITY INFORMATION Reglsterèd Offi¢o'. Rèar of St Matthews Church East Park way Wolverhampton WVI 2DN Independent Examlner: Cupltt FCCA Lancastsr Clements Llmlted C8rtified Accountants Stanley House 27 Wellinglon Road Bllston Wolverhampton West Midlands WV14 6AH Sollcltors Enoch Evans 6-9 Hath8rton Road Walsall WS1 1XS THE SCOUT ASSOCIATION WEST MERCIA SCOUTCOVNTY STATEMENT OF FINANCiAL ACTIVITIES YEAR ENDED 31 MARCH 2024 Total Fund$ 2024 Totsl Funds 2023 Unrestricted Funds R•$trf¢tèd Funds Not8 INCOMING RESOURCES Voluntary Income Membership Subscrlptlon$ Donation51Grants Incorne Irom charitablo actlvltle8 Income from generating funds Investment Income other 40.762 250 53,082 40,762 250 53.082 33,744 2b 116,978 2d 1.413 1A13 277 390 TOTAL INCOMING RESOLIRCES 95.987 151.389 RESOURCES EXPENDED Cost of generatlng fund5 Cost of charitablo actlvitle$ G*￿manCe 350 70,978 3SO 70,978 1.000 300 154.845 900 TOTAL RESOURCES EXPENDED 72.328 72,328 156,045 NET INCOMING RÉSOURCES BEFORE TRANSFERS 23.659 23,659 14.6561 Transfer betwoen funds NET INCOMING RESOURCES BEFORE OTHER RECOGNISED GAINS AND LOSSES 23.659 23,659 14.6581 OTHER INCOME RESOURCES GAINS AND LOSSES Unreallsed galn$lllos58sl on invostment ass8ts 11561 11561 16351 NETMOVEMENTIN FUNDS Fund balan¢es brought forward at 1 Aprll 2023 23.503 23,503 15,2911 158,539 332,246 490,785 496,076 FUND BALANCES CARRIED FORWARD AT 31 MARCH 2024 182,042 332,246 514,288 490.785 THE SCOUT A8SOCIATION WEST MERCIASe(Xlf COUNTY BALAJICE SHEET 31 Marcfi 2024 2024 4PESTAcfED .i•J $72 1t1042 332246 5142MÈ 490.7JS FIXEO ASSETS 282288 1.884 291101 1S.6Y6 374.172 307.771 2.1&) 10 $17.11* 209,S21 JU133 21S.418 Lèss CRE￿ToRS. f411 dutr wlthln ona 11 182.017 I*T CiMIIIEMT A8SEY3 140.116 14 Th• IIMncW ¥rttrn appr(rd￿ on t￿￿011 by. on th￿￿r Sk Robprt M 301* FCA Cowly Trnaourer Cowty Chalnmn THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY NOTES TOTHEACCOUNTS YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Status The county 15 a Registsred Charlty, No. 524648. b Con$olidotion The accounts do not consolldate We$¢ Mercia Scout County Limlted. a company Ilmited by 8hare8, whlch 1$ o wholly owned subsidiary of West Mercla Scou¢ Courty. This 15 due to the Company being dormant for the perlod. c Basls olAccoundng The financial statsments have been prepared lo glve a Irue and fairf view and have departed from the Charltles IAccounts and Reports) Regulations 2008 only to thè extent required to provlde a 'true and fair. view. Thls departure has Involved following the Charit185 SORP IFRS 1021 published on 16 Juty 2014 rathÈr than the Accounting and Reportlng by Charitie$.' Statement of Re¢tsmmended Practice 8ff8Ctlve from 1 Aprll 2005 whi¢h ha$ sinco been withdrawn. Th8 financlal statements have been prepared under the hi8torfc81 cost conventlon with iterns recognised at cost or transaction value unless otherwise stated In th8 relevant notes to these accounts. The finan¢io1 $taternent5 have beon prepared In accordance with the Statornent of Recommended Pra¢ti¢e- A¢¢ounting and Reporting by Charltlès preparin9 their accounts in accordance wlth the FlnanGial Reporting Stsndard applicable In thè UK and Republic of Ireland IFRS 1021 Issyed on 16 July 2014 and Financlal Reportlng Standard appll¢able In the Unitsd Klngdom and Republic of Ireland IFRS 1021 and Charltie$ Act 2011. d T8nglblo Fix4dA55et5 Provision for d8prociatlng flxed assets hèld f¢* u$0 by tho Charity is made at annual rates calculated to $pread the ¢¢>sts Ile55 anticipated residual disposal valuel of each asset evenly ¢*ver its expectsd usoful Ilfe. The dèpreciation tHtes currently in use are at the followlng rates on eosts... Bulldiny$ Office equlpm*nt Training Team equlpment Motor Vehiclo 2% 10°A 100 25% AJI tangible fixod assets ar¢ ft4r ¢haritable purp058S. Depreciation is not charged In y¢ar L)f pur¢ha$o. e Stoclr$ stocks of badges and books hav¢ b¢¢n e$timated at the Iowor of costs and net reall$abl* value. f Investmentln¢ome Dividends, Interest and rent$ are ¢rediled a5 income when received. THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES contirluod g Cashflow Statsments In a¢Gordance with Financlal Reportlng Standard for Smaller Entitie5 leffectlve January 201SI the County 1$ not required to produce cashflow statsm8nts. h Deslgnèted Fund$ The County has deslgnated certaln funds for sp¢¢ifi¢ purposes but which are not legally separate funds. l Re$ttl¢tedFunds Restricted Funds are funds subject lo $p¢¢ifi¢ trusts eithor declared by donor or through an appeal. l Donation$. L•gacies and Sirnllar Income Donations, legacles and slmllar Incom¢ re$our¢e$ are included in the y8ar whlch thoy are recelvable, whlth 1$ when the Charity becomes entitled to th• Resource. Thè value ¢Jf Services provided by volunteers has not been Included. k In¢on7ing Resources All inGoming resoU￿8S ar8 Included In tho Statement of Finon¢ial Aclivities when the Charlty Is legally entitl¢d to th¢ inGome and the amount can be quantlfled wlth wasonable a¢¢uraGy. Grants receivable are credltèd to the Statèment of Financial Activities ISOFAI bn the year for whlch they are re¢eived. Deferred income represent8 amounts for future pori4xIs and is released to Incomlng resources In the perlod for which it has been recolved. l Expendlture l *xpendilure is included on an accruals basls and Is re¢ogni$ed when there 15 a legal or onstructiV8 obligation to pay for expenditu￿. All costs have been directly attrlbuted to one of the catÈgt>rie$ tsf resources expended in the SOFA. The Charlty 1$ not re9lStered for VAT and accordingly expenditure is shown 9ross of irrecoverable VAT. Govern8nc8 costs In¢ludÈ thosÈ cost5 associated with meoting the Constltutlonal and Statutory requirernents of the Charity and Includo Indop¢nd¢nt Examination fees. m Investments Investments ar8 Included at market value at the year end. Any galns or 1055 on rovaluatlon Is taken to the Statement of Financial Activities. THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2024 INCOMING RESOURCES 2024 2023 Membershlp Sub$¢rlpllon$ Subscrlptlon8 L85S'. 205,875 1162,4131 12,71101 181,374 1145,5211 12,1091 Pald to The Scout A*$oclatlon R8bato to Dlstrlcts 40,762 33.744 b Don8tlons. Gra*pts and Slmllorlncomè Grants.. Donation5'. General 250 250 Donatlons: Headquarters building and equipment fund 250 c Activities in Furtherance of The Charlty* Objects Training Fees Other a¢tivity in¢tsmo 53.082 116,978 53.082 116,978 d Invesbnentlncome Quoted investrnents Short Tem Investment Ser¥ice Bulldlng So¢iety intefyst Other dep081t Intere$t 11 59 123 1.270 1,413 277 è Activiti¢$ ftyr G•ner4ting Funds Retaivmail orderle&ay sale8 480 390 the total income of £95,98712023.. £151,389) £95,96712023.. £151.3891 ￿lated to unrestricted funds and £nll12023: £nlll related to r*$trl¢t¢d Iuhd$. RESOUR¢ES EXTENDED Direct ¢o$l$ Deprec- Support Costs 2024 Total 2023 Totsl a Cost of Charllablo A¢tivitio5 Tralnin9 ¢¢Ysts Other actlvlty ¢o$¢$ Development 1,896 29,852 3,000 34,748 1.896 66,082 3,000 70,978 1,535 153,310 8,813 27,417 8.B13 27.417 154,845 Cost of Generating Funds Other Activilles Training Total TL)tsl b Support Costs General overheads Administrative costs 13,707 13,710 27,417 13,707 13.710 27,417 9.068 14,415 23.483 Support Costs have been allo¢ated acr055 the different actlvlties on the ba815 of 8peclflc costs. Of the total expenditure of £72,32812023: £156,745) rèlatod lo unr¢$tri¢t&d fvnd5 and £nil12023.. £nill rOlat￿ to restrfcted fund$. THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2024 UNRESTRICTED FUNDS Expèndi. turo Transfersl rovaluations BIF Income CIF Deslgnated funds Badge Secretary World Jambor88 Unlt SGou¢ing acttvitl85 $upport fvnd Sectlon actlvllle$ fund Development Explorer Exploslon fund Cvb Gibrallar fund Ar¢hery fund Re¢overy Fund 13,620 13.620 1.992 28,150 28,150 1,992 10,105 4,067 909 623 8.000 446 19,431 57,201 10,105 4,067 909 623 8,000 446 19.431 59,193 28.150 28.150 1,992 General Fund 101,338 158,539 95.987 124,137 72,484 100.634 1.992 122,849 182,042 The above fund8 have b¢*n stt •$lde by the County Executive to be u88d for thelr partl¢ular purpose. RESTRICTED FUNDS 1 April 2023 Movement Incomlng Outgolng 31 March 2024 Transfer Hoadquarters bulldlng and equlpm¢nt lund 332,246 332,246 Tho Headqvartèrs Building and Equipment Fund is set asid8 to show the amc+unt Invested in tanglble fixed as5et5 as this is not available to be used for r¢v¢nue expenditure. TANGIBLE FIXED ASSETS Training team oquipment Land and Office buildin95 equipment Motor Vehlclè Totsl COST At 1 April 2023 Additlons Oi8PO8a18 Al 31 March 2024 359,148 46.655 23.747 2,500 432.050 359,148 46.655 23,747 2.500 432,050 DEPRECIA TION At 1 April 2023 Chargè ftsr the yoar Elimlnated on dlspo$al$ At 31 March 2024 84.199 6,571 31.379 1.617 23,746 625 625 139.949 8,813 90,770 32,996 23.746 1.250 148.762 NET BOOK VALUE At 31 March 2024 268.378 13.659 1,250 283,288 At 31 March 2023 274,949 15,276 1,875 292,101 THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2024 FIXED ASSETS INVESTMENTS 2024 2023 Quoted Investments Market value at 1 Aprll 2023 Decrease In market Value 1,354 11561 1.089 16351 Market value at 31 Mar¢h 2024 1,198 1,354 Hlstorlcal cost at 31 Mar¢h 2024 £2.150 12023.. £2.1501 Unquotedlnvestments Scout A$50¢iation investment Tlpton & C•$eley Building Society 4,036 10,286 89.686 89.686 14,322 Totsl Investments at mark¢¢ value ot 31 March 2024 90.884 15,676 STOCKS Badges lestirnatsdl Books 1,45 700 1,800 2.150 2,384 DEBTORS Prepayments 2,664 3.583 10 BALANCE AT BANK Virgin Gurrenl Bank Vlrgln Training Team Current Account Barclays Prlme Account Cater Allen Private Bank Bor¢lays WJ Account CAF Bank Current CAF Bank Gold CAF Bank 60 Day CAF Bank Year 36,900 6,868 73.675 83.157 8,921 1.752 134,102 180,265 1.000 317.119 209,521 11 CREDITORS: amounts falling due within one yoar Accrued 8xpen588 Depo$its Sub$¢rlptltsns In advance 1,000 1,752 179,265 2,747 29,733 182,017 32.480 THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TOTHE ACCOUNTS YEAR ENDED 31 MARCH 2024 12 ANALYSIS OF NET ASSETS BY FUND Restrlcted Funds Re$tri¢ted Funds Ttstsl Tanglbl¢ thxod a$$ets Investments Current assets Less.. Current Ilabllltles 283,288 283.288 90,884 322,133 1182,0171 90.884 273.175 1182,0171 48,998 182,042 332.286 514,268 13 EMPLOYEES REMUNERATION 2024 2023 Total rèmuneration for the year Salary Social Securlty cos1$ Pension Contributlons Number Number The avorage number of pald staff for the year 14 TRUSTEES. REMUNERATrON AND EXPENSES Remuneration paid to trustee8 Expenses pald to trustees for travelllng exp8nse8 1,959 1.284 Number Numb¢r Number of tfusteas relmbursed 15 INDEPENDENT EK4MINERS REMUPIERATION 2024 2023 Fe88 1,000 900 INDEPENDENT EXAMINER'S REPORT THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY I report on the a¢¢ount5 of The Scout Assoclatlon of We$t Mer¢ia Scout County for the year ended 31 March 2024, which are set out on pages 2 to 9. RESPECTIVERESPONSIBILITIES OF TRUSTEES AND EXAMlhlER The Charitys trustee$ ar• responsiblè for th8 pr8p8ration of the a¢¢ounl$. The Charity5 trustees conslder that an audit 15 not requirod for th18 year Se¢titsn 144121 of the Charttles Act 20111th¢ 2011 tl and that an indopendent examlnatlQn 15 required. It 1$ my r¢$p¢n5ibility to- examlne the a¢￿￿ttts under So¢tion 145 of the 2011 Acl follow the procedur8s lald down In the Genéral Direction5 given by the Charlty Commission under Sectlon 14515llbl of the 2011 Act and $tat¢ whother particular matters havo come to my att•ntlon. BASIS OFINDEPENDENT EXAMINERS REPORT examlnatitsn wa5 Garried out In accordance wlth the General Direclions given by the Charlty Cornmi55ion. kn examlnatlon In¢lude$ a revi8w of tho accountlng records kept by the Charity and a comparison tsf the accounts pres8nt8d wlth those record$. It a150 includes con5idoratlon of any unusual itsms or dlsclo$ure$ in the accounts and seeking explanatlons from ytsu a5 trust885 concerning any such matters. The prtsGedure5 undertaken do not provide all the èvldenfje that would be required in an audlt and consequently no oplnltsn 1$ glven a5 to whether the accounts pre$enl a Yrue and falr vlew. and th8 report is lirnited to thos8 matte$ $¢t out in the 5tatemont bolow. INDEPENDENTEXAMINERS sfAfEMENT In connectlon with My examination. no matter has come to my atlention- which give mè reasonable cause to believe that, in any materlal rèspect. the tsquirernonts- to keep accounting records in accordance with Section 130 of the 2011 Act and to propare account$ which a¢¢ord with th8 accountlng records to comply with the accounting requirem8nts of the 2011 A¢t have not been mot, or to whlch, In my opinion, attention should be drawn In order to enable a prop8r und8r5tsnding of a¢¢ount5 to bo reached. Lancaster Cl8ments Limited Certrfiod Accountant8 Stsnley House 27 Wèllin9ttsn Road Bllston Wolverhampton West Midlands VVV14 6AH Mark Cupitt FCCA Dlrectgr Lancastèr Clements Limltod 10 ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Charity name** : West Mercia County Scout Council ## **Registered charity number** : 524648 ## **Correspondent contact and address** : County Chairman C/o County Learning &a Development Centre East Park Way Eastfield Wolverhampton West Midlands WV1 2DN ## **Trustees (Members of the Board of Trustees) Ex Officio** Ian Skidmore County Chairman LynnRichardson County Lead Volunteer James Steel County Lead Volunteer Rob Bailey County Treasurer Pauline Porter County Secretary ## **Nominated by the County Commissioner** Richard Humphrey John Porter Neal Quinton ## _**Elected members**_ Christine McKechnie, Martin Homer Esmond Jones ## **Appointment of Trustees** The Trustees are appointed by West Mercia County Scout Council in accordance with Policy, Organisation and Rules (P.O.R.) of The Scout Association. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** West Mercia County Scout Council is the electoral body that supports Scouting in the 4 Metropolitan and City Councils of Dudley, Sandwell, Walsall, Wolverhampton and parts of South Staffordshire and Worcestershire. It is the body to which the Board of Trustees is accountable. The role of the County Board of Trustees is to support the County Commissioner in meeting the responsibilities of the appointment and to provide support for the ten Scout Districts and the Scout Network in the County. ## **Type of governing document** The West Mercia County Scout Council’s (“The County”) governing documents are those of The Scout Association. The documents consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Scout Association and The Policy, Organisation and Rules (P.O.R.) of The Scout Association. ## **How the charity is constituted** The County is a trust established under The Scout Association rules which are common to the Scout Movement. ## **OBJECTIVES** As part of the Scout Association West Mercia Scout County follows the Fundamental Principles within chapter 1 of Policy Organisation and Rules as its core objectives ## **The Purpose of Scouting** Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. ## **The Values of Scouting** As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. Co-operation - We make a positive difference; we co-operate with others and make friends. ## **The Scout Method** Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise ## **Leader Training** The Scout County is responsible for the organisation and delivery of ongoing leader training in accordance with the guidelines of the Scout Association. This ensures that all activities run by Volunteer Leaders are conducted in such a way to ensure the safety of members. To ensure the quality of training a team of experienced leaders are appointed to carry out this important aspect of the counties function. ## **Activities** In accordance with the purpose of the Scout Association West Mercia Scout County provides challenging and fun activities that engages and supports young people in their personal development, empowering them to make a positive contribution to society. These events constitute camps, visits and activities as well as International Trips and Jamoree’s. These Activities are for all sections of the Movement within the Scout County. ## **Public Benefit** The Scout County meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. ## **Risk Review** The County Board of Trustees and the leadership team under the direct control of the County Commissioner conducts an on-going review of the risks that members of the Association in West Mercia might be exposed to and systems have been established to mitigate those risks. Risks are minimised by the implementation of procedures for authorisation on all projects undertaken by members and these procedures are periodically reviewed to ensure that they continue to meet the needs of Scouting in West Mercia. The County Executive follows, without question, the policies issued by The Scout Association in relation to the safe operation and administration of all activities involving its youth and adult members in accordance with P.O.R. The County Board of Trustees keeps under review all insured risks and the policies maintained by the County Treasurer to ensure that all insurable risks are adequately covered. ## **FINANCIAL REVIEW** ## **Reserves Policy** The accounting practices of the County Board of Trustees require that a quarterly review be conducted on the variable financial risks associated with each income stream – this being different for each income stream – and to examine the risks associated with projected expenditure for each of these income streams. This review is conducted on a regular and on-going process by the Trustees Board on the recommendations of the Finance Sub-Committee. The Reserve Policy of the County Executive Committee requires that there be sufficient reserves to cover a minimum 12 months expenditure. ## **Investment policy** The operational funds of the County Scout Council are held in bank/Building Society accounts and deposits, some British Telecom Shares are held. These are under constant review to ensure we maximise the return on all accounts and the Executive is open to consider all other investment plans as they arise. ## **Other financial review details** The main source of income for the day to day operation of the County Scout Council is a subscription paid by individual members. Grant aid is applied for to reduce the subscription where possible. ## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE ACCOUNTS** The purpose of this statement is to distinguish the Trustees’ responsibilities for the accounts from those of the independent examiners as stated in their report. The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting practice (United Kingdom Accounting Standards). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the Trustees are required to: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on an ongoing concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of error, fraud and other irregularities. ## **DECLARATION** The Trustees declare that they have approved the Trustees’ report and statement above.