THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY STATEMENT OF ACCOUNTS YEAR ENDED 31 MARCH 2025
THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY CHARITY INFORMATION Reglster•d Offic8= Rèar of St Matthews ChuKh East Park way Wolverhampton WV12DN Independent Examlner: Cupitt FCCA Lancaster Clements Limited Certlfled A¢¢oun¢ants stanley House 27 Welllngton Road Bilston Wolverhampton West Mldlands WV14 6AH Solicitors Enoch Evans 6.9 Hath*rton Road Walsall WS1 1XS
THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 Total Funds 2025 Total Funds 2024 Unrestricted Funds Restri¢ted Funds Note INCOMING RESOURCES Voluntary Income Membership Subscrfptlon$ DonationslGrants IncomÈ from ¢harltsble a¢tlvltle$ Incorne from generating funds Inve$tm•nt Incom• Other 44,118 44.118 40,762 250 53,082 2b 1,744 1,744 2d 4,880 259 4,880 259 1,413 480 TOTAL INCOMING RESOURCES 51,001 51,001 95,987 RESOURCES EXPENDED Cost of 9eneratlng fvnds Cost of charitabl8 aCtitIeS Govemance 200 47.780 1,300 200 47,780 1,300 350 70,978 1,000 3a TOTAL RESOURCES EXPENDED 49,280 49,280 72,328 NET INCOMING RESOURCES BEFORE TRANSFERS Transfer beeen fvndg 1.721 1.721 23.659 NET INCOMING RESOURCES BEFORE OTHER RECOGNISED GAINS AND LOSSES 1.721 1.721 23.659 OTHER INCOME RESOURCES GAINS AND LOSSES Unreall$ed 9aln$lllo$sesl on Investment asset5 635 635 11561 NET MOVEMENT IN FUNDS Fund balanees brought forward at 1 Aprll 2024 2.356 2.356 23.503 182,042 332,246 514,288 490,785 FUND BALANCES CARRIED FORWARD AT 31 MARCH 2025 184.398 332.246 516,644 514.288
THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY BALANCE SHEET 31 March 2025 202$ 2024 Not• UNRESTRICTED FUNDS General fund De$lgnatod funds 125,433 58,965 122.849 59,193 184,398 332,246 182,042 332,246 REsTCTED FUNDS 514288 Repre8enl¢d by: FIXED ASSETS Tangible assets Inv•stm•nts 27S,755 119,007 283,288 90,884 394,762 374,172 CURRENT ASSETS Stocks DebtC*rs Balance at bank 1,250 1,725 142.803 2.150 2,864 317,119 10 145,778 322,133 Less CREDITORS.. afflounts falling Ilue wlthln one year 11 23,896 182.017 NET CURRENT ASSETS 121,882 140.116 516.644 514,288 The flnan¢lal $latements w•re approvod by the Trust•e$ on behall by.. and signed on their lan Skidmor• County Chalrman Robert M Bailey FCA County Treasurer
ThE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Statu$ The County is a Reglstered Charlty. No. 524648. b Con$olldation Tho accounts do not eonsolidatè West Mereia Scout County Limited. a company limlted by shares, which is a wholly owned 5ubssdiary of West Mercia Scout County. Th1$ 1$ due to the Company being dormant for the period. e Basi5 oIAccountlng The financial ststements have been prepared to glve a 'true and folrf vlew have d¢parte from the Charltles IAccount$ and Reports) Regulatlon$ 2008 only tts tho ext•nt r8qvired to provlde a 'true and lalr, vlew. Thls departure has involved ftsllowing the Charities SORP IFRS 1021 published on 16 July 2014 rather than th8 Accounting and Reporting by Charltie$: staternent of Recornmended Practice effective from 1 April 2005 whl¢h has $Sn¢e been withdrawn. The financial statements have been prepared under the hlslorl¢al ¢ost ¢onventlon wlth rtoms recognised at cost or trznszction value unless otherwise stated in the relevant notes to these a¢¢ounts. Th• financial statements have been prepared in accordance with the Statement of Re¢ommenfled Pra¢tl¢e: A¢¢ounling and Reporting by CharitT05 preparing their accounts In accordance wlth the Flnanclal Reportlng Standard appll¢able In th• UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and Flnancial Reportln9 Standard appll¢able In thè United Kingdom and Republic of Ireland IFRS 1021 and Charltles A¢t 2011. d Tanglbl• FixedAssets Provision for depreciating fixed assets hold for u58 by the Charity is made at annual rates calculated to spread the costs (less anticipated resTrdual dispo$al value) of each asset eventy over its expected useful life. The depTeclatlon rale$ ¢urrently In use arè at th• following ratOS on costs:. Buildings offi tquipm•nt Tralnlng Team equlpmenl Motor Vehiclo 10Y• I tangible fixed assets are Used for charitable purposes. Depreclatlon 1$ nc*t ¢harged In year of pur¢ha$e. g Sto¢ks Sto¢ks of badges and books havo b•on •stimat•d at tho lower of costs and net realisable value. f Investment Income Dlvldend$, Int•r•st and rènts arè er•dited as ineom• whtn received.
THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES continued g Cashflow Statsments In accordance wlth Flnanc121 Reportln9 Standard for Smaller Entltles leffectlve January 20151 tho County 1$ not rèquir•d to produ¢• ¢ashllow statomonts. h Deslgnated Funds The County ha$ deslgnated certaln funds for $pe¢lfl¢ purposes bu¢ whl¢h are not legally $gparat6 fund$. l R¢strl¢ted Fun(ts Re$trl¢ted Funds are funds suble¢t ¢0 spe¢lfl¢ trus¢$ elther declared by donor or through an apal. Don&Uon$, Lega¢le$ and Slmllarlncome Donatlon$, lega¢lès and slmllar Income resources are Included In thè year whleh th•y ar• receivabl•, which is wh•n th• Charity b$eom•s tntitlod to th• R•stsureè. The value of services provid8d by volunteers has not been included. k Incomlng Re$our¢e$ All incoming resources ar8 included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantifled wSth rea$onable accuracy. Grants reeeivable ar6 ¢r•diled tts tho Statement of Financial Adiviti8s ISOFAI in the year for which they are received. Deferred income represents amounts for future periods and 1$ released to In¢omlng re$our¢e$ In the perlod for whl¢h It has been re¢elved. l Expenditure All expenditure is included on an accruals basis and is recognised when there Is a legal or constructive obllgation to pay for expendlture. AJI costs have been dlrectly attrlbuted to one of th& calegories of r¢stsurc•s •xp•ndtd in the SOFA The Charity 1$ not registered for VAT and accordingly expenditure is Shown gross of irrecoverable VAT. Governance costs Include those ¢o$l$ a$$o¢lated wlth meetlng the Constltutlonal and Statutory requlrements of th¢ Charity and Inelude Independent Examination fees. m Investments Investments are Included at market value at the yèar ¢nd. Any galns or loss on rovaluation Is taktn to thè Statemènt of Finaneial Activities.
THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY NOTÈS TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025 INCOMING RESOURCES 2025 2024 Membershlp Subscriptions Subseriptions Le$$'. 220.590 205,875 1174,1501 1162,4131 12.3221 12.7001 Pald to The S¢out As$c•¢latlon Rebate to Districts 44.118 40,762 b Don8tlon$, Grants and Slmllarln¢ome Grants.. Donations- Gènèral 250 250 Donations= Headquarters building and equipment fund 250 c Aetivitie5 in Furtherance of The Charity* Objects Tralnlng Fee$ other activity income 1.744 $3,082 1,744 53.082 d Investment Income Quoted Investments Short Terni Investment Service Building Soci•ty interèst Other depo$ll Interest 73 2,488 2,319 1.270 4.880 1.413 Activities for Generaling Funds Retalllmall orderle.bay sales 259 480 Of the total income of £51.001 12024.. £95.9871 £51,001 12024= £95,9871 r81ated to unr8Strict8d funds and £nil12023= £nill related to restricted funds. RESOURCES EXTENDED Dlrect Costs Dèprec- latlon Support Costs 2025 Total 2024 Totsl a Cost of Charitable A¢tlvitles Training costs Othèr activity costs Development 896 5.674 3,000 9,570 896 43.884 3,000 47.780 1,896 66.082 3,000 70.978 11.521 26,689 11.521 26,689 Cost of Generdting Other A¢tlvfjtl•s Funds Tralnlng Total Total b Support Costs Gèneral overheads Admlnl$tratlve ¢ost$ 10.959 15.730 26.689 10,959 15,730 26.689 13.707 13,710 27,417 Support cgsts have been allo¢ated a¢ro$$ the dlfferent a¢tlvltles on the bas1$ of speclfic costs. Of the total expendlture of £49,28012024.. £72,328) Telated to unre$trl¢ted funds and £nll12024: £nlll related to re$trl¢ted fund$.
THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025 UNRESTRICTED FUNDS Expendi- tur* Tran$fersl revaluation$ BIF Income CIF Deslgn8ted funds Badge Secretary World Jambor88 Unit Scoutlng a¢tlvltles 5UPPOrt fund Sectlon activlllè$ lund Development Explorer Explosion fund Cub Glbraltar fund Archery fund Recov•ry Fund 13,620 1.992 13,620 1,809 11831 10.105 4.067 909 623 8,000 446 19,431 59,193 10,105 4,067 909 623 8.000 401 19,431 58.965 1451 12281 General Fund 122,849 182,042 51,636 51.636 49.280 49.280 228 125.433 184,398 The above funds have been sel a$lde by the County Exe¢utive to b• used for their particular purpose. RESTRICTED FUNDS 1 Aprll 2024 Movement In¢rJming Outgolng 31 Mareh 2025 Transfer Headquart¢rs building and •quipment fund 332.246 332,246 The Headquarters Bulldin9 and Equlpment Fund 1$ stt asldo to show the amount invested in tanglble flxed assets as this 1$ not availablè tts be u58d for revenue expenditure. TANGIBLE FIXED ASSETS Land and Offic• bulldln98 equlpment Computer equlpment Motor V&hl¢l• Total COST At 1 April 2024 Addltlons Disposals At 31 March 2025 359.148 70.402 2,500 432,050 3,988 3.988 359.148 70.402 3.988 2,500 436,038 DEPRECIA TION At 1 April 2024 Char9e for the year Eliminated on disposals Al 31 March 2025 90,770 6,572 56,742 4,324 1,250 625 148,762 11,521 97,342 61,066 1.875 160.283 NET BOOKVALUE At 31 March 2025 261.806 9,336 3,988 625 275,755 At 31 March 2024 288.378 13,660 1.250 283.288
THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025 FIXED ASSETS INVESTMENTS 2025 2024 Quot8d Investm8llts Market value at 1 Aprll 2024 IncreasellDecreasel In market value 1.198 635 1,354 11561 Market valu¢ at 31 Mar¢h 2025 1,833 1,198 Hl$torl¢al ¢ost at 31 March 2025 £2,150 12024= £2.1501 Unquoted Investments Scovt Association investment Tlpton & Cosèl•y Building Soctety 117,174 89.686 117.174 89,686 Totsl Inv•stm•nt$ at market value at 31 March 2025 119,007 90.884 STOCKS Badges le$Umatedl Books 1,250 1.450 700 1,250 2.150 DE8TORS Prepayment$ 1.72S 2,864 10 BALANCE AT BANK Vlryln Training Tezm Current Account Cater len Prlvate Bank Barclays WJ Account CAF Bank Current CAF Bank Gold Shawbrook 60 Day Shawbrook Year 20,946 7,03 1.752 49,102 28,803 1.024 35,000 50,000 180.265 1,000 35,000 50,000 142.803 317,119 11 CREDITORS= amounts falling due wlthln gn¢ year Accru8d expenses Depo$lts Subscriptlons In advancè 2.950 20,946 1,000 1.752 179,265 23.896 182,017
THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025 12 ANALYSIS OF NET ASSETS BY FUND Un- Restricted Re8trl¢ted Funds Funds Totsl Tanglble flxed as$e¢s Investmerbls Current assets Less.. Current Ilabllitles 275,755 275.755 119,007 145.778 123,8961 119.007 89,287 123,8961 56.491 184.398 332.246 516,644 13 EMPLOYEES REMUNERATION 2025 2024 Total remuneratlon for th& ar Salary So¢lal Security etssts Pension Contrlbutlon$ Number Number Tho avèrage numbor of paid staff for the year 14 TRUSTEES. REMUNERATION AND expENSES Romuneration paid to trustees Expenses paid to trustees for travelllng expense$ 2,367 1.959 Number Number Numb•r of trustees reimbursed 15 INDEPENDENT EXAMINERS REMUNERATION 2025 2024 Fees 1.300 1.000
INDEPENDENT EXAMINER'S REPORT THE SCOUT ASSOCIATION WEST MERCIASCOUT COUNTY l rèport on the accounts of Thè Scout Association of West Mercia Scout County for the year ended 31 March 2025, which are set out on pages 2 to 9. RESPECTIVE RESPONSIBILITIES OF TRUSTEESAND EXAMINER The Charitrfs trustees are re$pc+n$lble for tho proparatlon of the aeetsunts. The Charity5 trusteos consider that an audlt 1$ not rèquired for this year under Section 144121 of the Charities Act 2011 Ithe 2011 A¢tl and that an independent exarnination is required. It Is my responsibility to.. examine the account$ under Se10 145 of the 2011 Act follow the prwedures lald down the General Dlr•dlon$ glv•n by thè Charity Commission under Se¢tlon 14515llbl of the 2011 Aet and state whether partl¢ular matters have come to my attention. BASIS OFINDEPENDENfEX4MINERS REPORT My examlnotlon was ¢arri•d out in a¢¢ordancè with the General Directions given by the Charfty Commission. An examination includes a revlew of the a¢¢ountlng records kept by the Charlty and a comparison ot the a¢¢ounts presented wlth thoso rècords. It also includos consideration of any unusual Items or disclosures in the accounts and seekin9 explanatlons from you a$ trustees con¢eming any Such matters. The procedures und¢rtak8n do not provide all the evidence that would be required in an audlt and consequently no opinion 1$ glven as to whether the a¢¢ounts presènt a 'true and fair view. and the report is limited to those rnattes set out in the statement below. IhlDEPENDENTEXAMINERS STA TEMENT In ¢onnectlon with my examination, no matter has come to my attention: which give me reasonable cau$e to belleve that, In any materlal respect, thè rèquirèmonts.. to koep accounting r8cords in accordance with Section 130 of the 2011 Act and to prepare a¢¢ount$ whl¢h accord with thi accounting rgcord5 and to comply with thè acctsunting requirements of the 2011 Act have not b••n rnot, or to which. in my opinlon, attenllon $hould be drawn In order to enabl• a propèr understanding of account8 to be reached. Lancaster Clements Llmlted Certlfled Accountants Stanley House 27 Wèllingttsn Road Bilston Wolverhampton West Mldlands WV14 6AH Mark cupltt FCCA Director Laneast•r Cloments Limited 24 September 2025 10