# North Yorkshire Scouts Annual Report & Accounts 01 April 2022 - 31 March 2023 North Yorkshire County Scout Council Registered Charity: 524708 ## County Chairman This past year has been another incredible action-packed year for North Yorkshire Scouts. We have now started on our joint transformation journey, incorporating new ideas and structures and eagerly anticipating the fresh perspectives and energy from our latest staff team members. Our collective ability to adapt has never been more evident than in the Scouts' decision to extend our 'Skills for Life' strategy to 2025. Our vision remains steadfast: to prepare more young people with life skills with the support of our dedicated leaders and a continually evolving, inspiring programme. By 2025, we aim to have grown into an even more inclusive community, shaped by the voices and needs of young people, making a significant impact within our local areas. This year's incredible achievement is that North Yorkshire has had the most substantial growth of all counties in our region. This inspiring accomplishment is a testament to the tireless work of our community and the irresistible appeal of the Scouting experience in North Yorkshire. We are thrilled about our upcoming adventures and are witnessing a regular collection of extraordinary county events, each growing more robust than the last. In the coming year, we look forward to hosting Larkin in our stunning county and the much-anticipated renovation of Watson, our County Scout Centre. Thanks to the tremendous fundraising efforts of the Watson team, our Scouts will soon enjoy a refreshed and upgraded facility. I extend my gratitude to our Trustees at both county and district levels, whose tireless work ensured the continuity and safety of Scouting throughout the year. Their unwavering commitment is commendable; their continued support is crucial to our success. As we forge ahead, we remain committed to equipping our Scouts with essential life skills, preparing them for whatever comes next. We anticipate a year filled with growth, inclusivity, and resilience. So here's to another year of empowering our Scouts with skills for life. North Yorkshire Scouts are ready for whatever comes next. Lars Kramm - County Chair 1 ## County Commissioner In the last 12 months, our county volunteers and staff have achieved so much as a team. I have had the pleasure of getting to see all of them continue to thrive in their roles and ultimately support thousands of young people to gain skills for life. I have been so proud to watch from afar our Larkin International Jamboree volunteers form a team to start to plan and organise the UK's first Jamboree open to every section! I know that Larkin will create an exceptional and memorable experience for our young people. Our census results across the county showed that the energy and enthusiasm our volunteers put into Scouting could make a difference. We had the most significant increase in membership of the eight counties in the North East Region at over 9%! As someone who came from being an Explorer Scout Leader, I was excited to see that Explorer Scout numbers in North Yorkshire increased by 25%! A special shout out to our volunteers in South Craven District, who had one of England's biggest jumps in membership! Our Watson Scout Centre Team celebrated success this year when their dedicated fundraising team hit their targets for funding the renovation of our accommodation block in the North York Moors. It has been great to work with our volunteers to improve our support and Governance functions, including establishing our new Finance Committee and redesigning the staffing provision to ensure we are acting as a progressive and modern organisation. Throughout my first year as your County Commissioner, I have enjoyed visiting many brilliant Scouts events, locations, and occasions. For example, it was fantastic to visit our Ellerton Water Activity Centre and drop into their Cubs Fun Day, get a tour of the new development work at Birch Hall Campsite in Scarborough District, see North Hambleton's activity-based St George's Day at Camp Hill, visit the Harrogate Winter Camp at Thornthwaite, take part in York's fundraising fete at Snowball Plantation Campsite, participate in the Iftar with our Scouts at York Mosque, see our Climbing Team in action with 50 Explorer Scouts near Ilkley, and many, many more examples of our volunteers delivering for our young people. I am so proud to be your County Commissioner, and I can't wait to see what next year has in store for our volunteers and Young People. Max Butler - County Lead Volunteer (County Commissioner) 2 2023 Census We're so proud that we grew by over 650 members in 2023. North Yorkshire Scouts had one of the highest growths in membership across all of the UK Scout Counties! We know this is because of all the great work our volunteers are putting in to make sure Scouting is fun, accessible, and inclusive for every young person. 233 1725 2048 1727 592 3 ## District Membership ||Squirrels|Beavers|Cubs|Scouts|Explorers|YP 4-18|Adults|Total| |---|---|---|---|---|---|---|---|---| |North Yorkshire|||||||81|81| |Ingleborough|-|40|52|45|30|167|77|244| |Easingwold|-|57|57|69|21|204|60|264| |South Craven|12|92|79|69|21|273|86|359| |Ryedale|-|83|108|93|44|328|117|445| |Richmondshire|-|106|122|77|24|329|125|454| |Selby|41|114|149|101|22|427|129|556| |North
Hambleton|12|97|149|108|32|398|191|589| |Scarborough
and District|31|102|168|130|63|494|193|687| |Ripon and
District|22|163|192|157|37|571|166|737| |York Minster|14|166|186|187|30|583|211|794| |Harrogate and
Nidderdale|24|332|359|275|97|1087|300|1387| |York Ebor|77|373|427|416|171|1464|456|1920| |Totals|233|1725|2048|1727|592|6325|2192|8517| 4 ## Youth Team I am thrilled to reflect on an extraordinary year of progress in the advancement of YouthShaped scouting in North Yorkshire! The emergence of remarkable talents within our County has propelled us into an exceptional position as we look towards the future. I would like to share a few personal highlights that have made this year truly memorable. Witnessing North Yorkshire Scouts take the lead in various significant endeavours, such as their prominent role during the Queen's lying in state and their invaluable contribution to the coronation effort, has been truly inspiring. Observing our Young people step up and lead activities at our major camps and events has been a testament to their remarkable growth and development. Furthermore, I am delighted to announce the establishment of our very first Youth Shaped Board, marking a significant milestone in empowering our young members to actively shape the future of scouting. With these achievements in mind, I am confident that we are well-equipped to embrace the opportunities that lie ahead. Together, let us continue to nurture and support the next generation of scouting superstars within our county, ensuring a bright and prosperous future for YouthShaped scouting in North Yorkshire. James Porter, County Youth Commissioner 5 ## Transformation We are now mid-way through the Scouts’ Transformation Project and lots of changes are also now happening locally! The main aim of the project is to make Scouting more accessible, removing jargon and archaic processes, improving our digital systems, and changing our Trustee Boards to be in line with Charity Commission guidelines. The key headlines are: Creating a warmer welcome for new volunteers - Making learning more valuable and convenient - Simplifying volunteering with changes to roles and team structures A new digital experience for managing adult membership data This will be our first year as a Trustee Board, updated from an Executive Committees This is helping us refocus on governance tasks and Trustee responsibilities, leaving the County Leadership Team to concentrate on the management and operational delivery of the County, with our Trustees' support. Other changes happening in North Yorkshire include our brand new County website - this is almost ready to go live and will be more accessible! Phil Bennett - Transformation Lead 6 ## Programme Team Our Programme Team is here to provide activity resource and event delivery to all our sections in North Yorkshire. We are a multi-faceted team, from running major events, to providing opportunities to take part in unusual and interesting activities, to providing resources and skills to our volunteers to enable them to provide activities to their groups. This year has been another exceptional year, as we build towards our Larkin International Jamboree in 2024! Some of our great achievements have been described below by some of our volunteer Team Leaders. Neil Underwood - Deputy County Commissioner & Programme Team Leader 7 ## Land Programme Land activities gradually returned to normal in 2022/23. The team’s initial focus was on helping groups and districts to restart their activity programmes. This included providing activities to the recently formed North Hambleton District at a leader training event and at a St Georges Day event. The Land Team also supported Harrogate and Nidderdale District to resume high ropes activities at Thornthwaite Activity Centre by providing leader training and assistance to revise their Operating Manual. In the early summer we provided multiple activities at County Cub Camp, the first large scale event for 3 years, followed by the return of the Beaver and Cub activity days at Ellerton in June and September, and the new Ignite Camp for Scouts and Explorers in September. During the summer we provided caving and rock-climbing activities to several groups. Towards the end of the year, in March 2023, we provided a climbing activity at Ilkley for Ebor District Explorers. Partly in preparation for Ignite and partly to develop capability for Larkin, we added Tomahawk throwing to the list of activities supported by the team, appointing a coordinator, acquiring equipment, developing a leader training event and providing guidance to groups and districts on the safe running of the activity. We also appointed a Shooting Coordinator, appointed new assessors in Climbing, Archery and Caving, and 6 leaders gained permits for Climbing. Steve Hall - Land Programme Team Leader 8 ## Water Programme Team The Ellerton Water Team returned to running its excellent water programme this year. We ran some great events at Ellerton, including paddlesports, sailing, windsurfing. We also supported Group camps in the area by putting on water activities for them. Our popular Cub and Beaver days also soon filled up and were very much enjoyed by all who attended. Our team helped approximately 1,100 young people onto and off the water. Next year will be even better, as we have increased the number of spaces and events available too! Members of the team also provided days of bellboating at York and Boroughbridge and were also able to provide approximately four weeks of evening bellboating, with some help from a local resident who very kindly allows us to use her property to park our trailers and boats. Like other Scouting activities we rely heavily on our volunteers, many of whom also have roles with Groups or Districts, and as the season went on, the numbers increased steadily. I would like to express my grateful thanks to all who contributed in any shape or form. David Wilkinson - Water Programme Team Leader 9 ## Event Delivery Team This year has been an absolutely fantastic year for the Event Delivery Team, with 3 major events taking place! Following the successful return of County Cub Camp, our next big event was Ignite, a brand-new Scouts and Explorers activity camp, which was held deep into the Dalby Forest. Nearly 1,000 young people and adult volunteers enjoyed a weekend of queue-and-do activities, including zipping around Go Ape, climbing our Jacob’s Ladder, meeting our local Fire and Rescue service, playing hook-a-duck with a digger! Building on the success of last year, Ignite is back for its 2nd year this autumn, to be held at the illustrious Castle Howard. Our annual Escape event took place for its 9th year in October - over 100 Explorer Scouts trying to get across the Howardian Hills countryside, whilst trying to evade our Catcher teams of adult volunteers! The aim of Escape is to give our Explorers the opportunity to develop their risk, resilience and leadership skills and we are always impressed with the strategic skills and the teamworking qualities our Explorers show! The team are busy preparing for this year’s extra special 10th Escape, happening this October. The Events Team have been able to structure an expanding portfolio of events offered to young people from all parts of the county. They are heavily reliant and therefore very fortunate to have the help from many North Yorkshire and nearby county volunteers to safely run the event programmes. The various event functions continue to build their own communities and with continuing engagement and delivery of quality events, it is hoped the team will build in future reliance and dependability into the staff teams for future events. Will Crafter - Events Team Leader 10 ## Event Support Team Through the year we have provided event infrastructure to over 34,000 people at 50 different events. We have supported Scouts across the county, from Harrogate Winter Camp to St. George's Days. Alongside this we have raised over £16,000 from outside of the county to subsidise the service that we offer North Yorkshire Scouts. We have renewed and expanded our asset base to better meet demand, with more catering equipment including commercial cookers and barbecues and newer TVs and generators. Simon Peers - Events Support Team Leader ## Watson Scout Centre In the past year, many of our North Yorkshire Scout Groups have made use of the Watson Scout Centre, and we have also welcomed Scout groups from other Counties, and other voluntary organisations. The Centre is open all year round and we welcome bookings from any Scout Groups. The centre is managed by its own team, who keep the centre functioning smoothly. This year we were proud to receive a brand new lawnmower in October, with a two year sponsorship deal from Russells Agricultural Machinery Supplier of Northallerton. We’ve also made some much needed improvements to the swings and play equipment in the gardens. We are very grateful to have received financial support from Hambleton District Council, via its ‘Making a Difference Grant’ scheme, and North Yorkshire County Council’s Locality Budget Scheme for these projects also. Next year is going to be a very exciting year for Watson. After a two-year fundraising campaign, our team is really pleased to have raised over £300,000! This will be used to make some much needed renovations to our Activity Room and the Bilsdale Dormitory, and also to build a new room. Our new extension has been designed specifically to help ensure Watson will be more accessible to those with disabilities. Peter Bardon - Watson Centre Team Leader 11 ## World Scout Jamboree Attending the World Scout Jamboree in South Korea this year will be an absolute dream come true. Over 40,000 Scouts from all corners of the globe will gather for this incredible event. We’re immensely proud to be in the UK Contingent, as we’re not just travel buddies, but also planners, fundraisers, motivators, and mentors. We have big goals to achieve in a short amount of time, but we're ready to embrace the challenge. We’re really looking forward to experiencing the rich Korean culture and history, exploring Seoul, and connecting with Scouts from different countries. We can't wait to wander through the bustling markets of Namdaemun, savouring the local flavours and trying delicious street food like kimchi pancakes! Seoul promises to be a captivating blend of tradition and modernity, and we’re looking forward to creating unforgettable memories and embracing the spirit of adventure. Together as a Unit representing North Yorkshire Scouts, we will: Think big. Dream wild. Act Together Agnes and Niki - North Yorkshire Scouts' Wold Jamboree Unit Members 12 **----- Start of picture text -----**
Larkin International Jamboree
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We warmly invite all Scouting sections, and Guides, to North Yorkshire's International Jamboree - Larkin! Larkin takes place from 27 July - 3 August 2023 at Duncombe Park in Helmsley - so Yorkshire Day celebrations will definitely feature! We are providing an experience for all sections, including holding Little Larkin for our younger sections. Our programme have been busy booking an amazing list of activities for Larkin. Our activity list currently includes: Water activities (both on and off site), high ropes courses, mountain biking, bouldering, bushcraft, archery, abseiling, inflatables, shooting, caving, zip lines, circus skill workshops, baking, zorbing, an escape room, craft areas, trampolines, and much more will be available. We will also be welcoming groups from around the world, as an International Jamboree! participation is also welcome; we can assist you in identifying host groups and establishing connections that will last throughout the Jamboree. Bookings are currently open and we have had lots of groups sign up already, from all around the UK and the world! We've also got lots of opportunities open for staff roles - we're looking for skills in lots of different areas! If you want to lend a hand with the planning, or want to help us out during the event, keep an eye out on our website for the latest roles coming up! Check out our website for the latest information at www.larkinjamboree.org.uk 13 ## Member Support Team Our Staff team has been increased in the last few months, as three new Member Support Officers joined Team North Yorkshire, to work alongside our existing County Administrator. Rob Atkin, Lucy Horsman, and Rachel Whitter have each joined us for fifteen hours a week to support the County Team. Rob will be supporting our Programme Team with the delivery of events and activities, as well as organising our County Conference and County Awards Ceremony. Lucy is leading on all things communications, marketing, and social media in the County, including managing our new website when it launches this summer. Rachel will be taking the lead on our operational finances, supporting the entire County Team as well as providing strategic support to the County Treasurer and Finance Committee. Iris continues to provide valuable support as our County Administrator.working on the 14 ## Trustees' Annual Report ## **Charity Name** North Yorkshire County Scout Council ## **Registered with The Scout Association** 00164 ## **Registered Charity Number** 524708 ## **Charity’s Principal Address** 43b Market Place, Thirsk, North Yorkshire, YO7 1HA ## **Operating Venue** York & North Yorkshire ## **Banker** CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ ## **Independent Examiner** MHA Moore and Smalley Chartered Accountants, Priory Close, St Mary‘s Gate, Lancaster LA1 1XB 15 ## Section A - Our Trustees ## Appointed **Ex-Officio** means ‘by virtue of their office’. These volunteers are those whose main Scouting role also makes them a Trustee. Their role and start dates are stated below. Max Butler County Lead Volunteer (County Commissioner) 1st March 2022 James Porter County Youth Commissioner 5th September 2022 Lars Kramm County Chair 5th September 2022 Adam Turner County Secretary 17th January 2023 Alison Haigh County Treasurer 17th September 2019 **Nominated Members** are selected by our County Lead Volunteer and County Chair. These nominations are approved at our AGM. Their start dates are stated below. Simon Peers 15th July 2021 Karsten Hartmann 5th September 2022 Luke Martin 5th September 2022 Appointed Oliver Goss 5th September 2022 **Elected Members** are appointed to the board at the AGM. POR states that those who wish to be elected to the board must hold a County Role, or are in a relevant role from a District. Their start dates are stated below. Peter Bardon 15th July 2011 Ian Bardon 23rd June 2019 Marjorie Coughlan 23rd June 2019 Dean Smith 22nd September 2020 Simon Hickling 5th September 2022 Stephen Hall 5th September 2022 **Co-opted members** are volunteers selected for a particular area they are responsible for, or a representative of an organisation which the County wants to maintain co-operation with. Their role and start date are stated below. Al Murray Larkin 2024 Event Director 27th February 2022 16 ## Section B - Structure, governance and management The County’s governing documents consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Scout Association and The Policy, Organisations and Rules (POR) document. The charity is a trust, established under its rules that are common to all Scouts. The County is managed by its Leadership Team and governed by its Trustee Board, who are appointed in accordance with POR. Our Trustee Boards should, wherever possible, have as full voting members at least two people aged between their 18th and 25th birthdays. In its current term, our Trustee Board includes three volunteers who are aged under 25. All members of the Trustee Board act as the ‘Charity Trustees’ of the Scout County which is an educational charity. Our Trustee Board meets at least four times each year. Members of the Trustee Board complete 'Essential Information for Trustees' training within the first 5 months of joining the board. As charity trustees they are responsible for complying with legislation applicable to charities. This includes: the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. The Board of Trustees exists to support the County Commissioner in meeting the responsibilities of their appointment. ## **A County Board of Trustees must:** Develop and maintain a risk register, including putting in place appropriate mitigations Ensure that the charity’s finances are properly managed, and appropriate policies are in place, including development and maintenance of appropriate budgets to support the work of the charity Maintain and manage: - A reserves policy for the charity (including a plan for use of reserves outside the ‘minimum’) - An investment policy for the charity - A public benefit statement for the charity Promote and support the development of Scouting in the local area. 17 Ensure that people, property and equipment are appropriately insured, and that any property and equipment owned or used by the charity is properly protected and maintained. Ensure the appointment and management and operation of any sub-committees, including appointing a Chair to lead the sub-committee Ensure that effective administration is in place to support the work of the Trustee Board appoint any Administrators, Advisers and co-opted members of the Trustee Board ensure transparency of operation, including: - Prepare and approve the Annual Accounts and arrange their examination by an auditor, independent examiner or scrutineer as appropriate, who is appointed by the Scout Council at their Annual General Meeting - Prepare and approve the Trustees’ Annual Report (which must include the Annual Accounts) - Present the approved Trustees’ Annual Report and Annual Accounts to the Scout Council at the Annual General Meeting (AGM) Following the AGM, ensure that a copy of the Trustee Annual Report and Accounts is sent to the District or County Trustee Board administration and, if a registered charity, is filed with the appropriate charity regulator (if the regulator’s rules require it). Take responsibility for adherence to Data Protection Legislation recognising that, dependent on circumstances, it will at different times act as a Data Controller and as a Data Processor. Individually and collectively maintain confidentiality regarding appropriate Trustee Board business Act as a responsible employer in accordance with Scouting’s values and relevant legislation, ensuring that effective line management is in place for each employed staff member and that these are clearly established and communicated, and that appropriate specific personnel insurance is in place Provide any necessary support to the County Commissioner, when required, to assist the opening, change, merging or closing of Districts, and Scout Active Support Units in the County. 18 ## Section C - Objectives and Activities Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 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. 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. The main activities of the Scout County are: - Growing and developing Scouting in the County. - Ensuring that young people are meaningfully involved at all levels Supporting the Scout Districts of North Yorkshire. - Delivering activities and events at scale - Providing equipment and resources to Districts and Groups Operating Ellerton Scout Activity Centre and Watson Scout Centre Supporting the roll out of UK Scouts initiatives and processes The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. 19 ## Section D - Financial Review The Trustees have reviewed the County’s financial strategy with a view to setting general reserves at a level sufficient to cover its running expenses should its income fall short, or if unforeseen emergencies or opportunities occur. Particular regard has been given to the County’s employment responsibilities to its paid staff. The Trustee Board considers that the County should hold at least a sum equivalent to 12 months of normal running costs, approximately £80k. This is in addition to unrestricted funds designated to meet the longer term aims of capital investment in equipment and facilities and contributions towards new development projects. The Reserves Policy will continue to be reviewed annually. The County has adopted a low risk strategy for the investment of its funds. Surplus funds are held in deposits with UK banks. 20 ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORTH YORKSHIRE COUNTY SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2023** I report on the accounts of the company for the year ended 31 March 2023 which are set out from page 22 of this document. ## **Responsibilities and basis of report** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act; or the accounts do not accord with those records; or the accounts 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 accounts to be reached. ## **Jack Steer ACA** MHA Moore and Smalley Chartered Accountants 1 _4 Mannin Way Lancaster Business Park Lancaster LA1 3SW_ 21 Statement of Financial Activity n•nt of Fln*nclal Actfr Yw•nd•d 31 l&vth 2023 Unrnwi¢t•d Fund• R•strkt•d Not•• 0•fi•￿ u•wwnu• iund• Total 77.537 243 7T,5J7 49.340 $74 112013 112013 102 S&3 158544 Ewidlturn {197.3701 3.213 11•7,37V) 13 1175.4451 Total •￿p￿dIturn 111013 121,2861 Tr*Ml•rn ltr*Vlrtrfn Fth Tr￿1￿* Ito)ffttyn R••rtt•d Fm 14 N•t 1ncomthll•xp￿dIlUrnl b•lor• •th•r r•¢ognlMd 1•kn￿lI•M••I 21,818 19.9591 111013 121,2881 ¢Xh•r Y•¢•9nl••d q*•l(l••M•l Gkn ¥KI on rth••kAlknI dts•d a•••ts N•t rn•¥•m•nt In fvn4• 21.818 19,9591 111013 1U872 121.2861 T•tsl lund• bmu•ht l•r*w 384.6* 261.093 6,031 673,051 Total fvnd• fofivard 457 251 134 22 ## Balance Sheet **T** he Trustees declare that North Yorkshire County Scout Council approved the accounts on 23 January 2024. **Max Butler, County Commissioner Lars Kramm, County Chair** _Signed on behalf of The Trustees of North Yorkshire Scouts_ 23 Notes to accompany the accounts ## 1 Accounting policies North Yorkshire County Scout Council is an unincorporated association. Its governing document is the Royal Charter granted 4 January 1912. The charitable objects are the instruction of young people in the principles of discipline, loyalty and citizenship. 1.1 Basis of Accounting The accounts have been prepared in accordance with 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 (FRS102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. North Yorkshire County Scout Council meets the definition of a public benefit entity under FRS102. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of the accounts are set out below. 1.2 Change in the basis of accounting There has been no change to the accounting policies during the year. 1.3 Preparation of the accounts on a going concern basis At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements. 1.4 Incoming resources Incoming resources are included in the Statement of Financial Activities (SoFA) when its receipt is probable, and the monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure the incoming resources and related expenditure are included gross in the SoFA. 1.5 Members’ subscriptions Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents prior to being paid out. 1.6 Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. 1.7 Gift Aid Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate 24 Notes to accompany the accounts ## 1.8 Contractual income This is only included in the SoFA once the related goods or services have been delivered. ## 1.9 Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. 1.10 Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. 1.11 Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 1.12 Investment income This is included in the accounts when receivable. 1.13 Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Cost of raising funds comprises the costs of the 200 Club and associated support costs. Expenditure on charitable activities includes the costs of activities and projects for scouts and young people undertaken to further the purposes of the charity and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 1.14 Grants Where the charity gives a grant, it is only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. If there are conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. 1.15 Support costs Support costs include central functions of administration for the charity. 1.16 Tangible fixed assets for use by charity Tangible assets (including land and buildings) should be carried at cost less accumulated depreciation. Depreciation should be systematically taken over the useful economic life taking into account residual value at the end of its economic life. Historically, this has always been treated in accountancy as 50 years, so 2% per annum. 25 Notes to accompany the accounts ## 1.17 Stocks Stocks are valued at the lower of cost and net realisable value. 1.18 Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised. 1.19 Basic financial liabilities Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount if payment is due within one year. 1.20 Operating leases Rental charges are charged on a straight line basis over the term of the lease. 1.21 Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held on call with banks and other short-term liquid investments with original maturities of three months or less. 1.22 Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are funds which the donor has specified are to be solely used for areas of the County’s work or for specific projects being undertaken by the County. 2 Judgements and key sources of estimation uncertainty In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Key assumptions, judgements and estimates In the opinion of the Trustees’ there have been no significant judgements made in the process of applying the above accounting policies. There have been no key assumptions concerning future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. 26 Notes to accompany the accounts lknatlM• •nd l•g•d Totsl 276.584 1￿.410 7T,174 276.5•4 225,078 77.174 48,930 410 Tot•1 $74 243 574 T• 1,128 4,916 4446 Tot•1 Evwts . E•cwJ 2ff22 1,112 12.n6 26.1*7 47T 11n6 087 . I￿• 2022 2235 2,181 63240 24,964 51.368 15,546 22.150 111013 134163 Oljw I￿orn• TOTAL 112013 102 5B6 27 Notes to accompany the accounts (rn xtr41•s sywx yw ￿ £102.586 w•s Q535 r••trrtwJ •KI £1LX),0511vY••trrtwJ. Tot•1 21.629 13.363 1947 1J,363 1947 1.420 Tr￿ 36.651 WatsM Sc(¥Jt Cwts• 18.771 15.397 8.11x1 1,1110 Support M•ts: 17.914 17,M4 27.2J4 11,7881 18.147 18.sfAS 147 147 2.578 c￿ts 4120 Othw Offt• CfAts 4,315 4315 3.181 2.197 Other {l,L￿) 140 078 07• TOTAL • Exp•nd11￿Tr •n r•l•kng fvn4• Totsl 1195 818 1195 2.180 co•ts 28 Notes to accompany the accounts County 8¢out Wat•on S¢out Equlpm•fit C•rttr• Au•ts Total At 31 M¥ch 2022 226.077 22.Tm 31,357 659.￿1 Tr￿￿fe￿ 14,352 1,1 18225 31 M￿h 2023 240 429 31 March 2022 75.731 116.7 23225 Trw*l• ch￿ ts th• y•v 12.8e6 1,619 22.078 31 M*¢h 21)23 At 31 2023 AIW12022 10 at¢x 361 Otrth•r 11 D•blarn •nd PrnpAym•nts 3,397 Fkniljb￿ B•J O•bt 132,31 29,621 12 Cuff•nt Mablkn• Tr•J• cr•*Ng 10,035 352,157 8.￿2 171,140 192 29 Notes to accompany the accounts 13 Unrn•trtd•d fvnd•. qww•l At 1 Wl 2wt2 Idfftrtl f(Y y•w 384,639 442.563 11,859 123,8231 134,1011 At 31 Mweh 2023 I*A Excli*i ft#•J as••ts. G•nwal R••w4M at 3181 Mwch 2023 sknd at £39.013 1£13.342 at 31.3.221. 14 UnTr•trI￿ fvnd•. d••lqnthl. vjrnt ywAt 1 *• R•••Ur￿l T￿¥t•r Itov At 31 ilw¢h lund• 15.807 13225 W•tsM Scfxrt Cwtr• & D•v•hjw￿ts 73.276 123.ff21 23.$92 14 {11.337) 3,378 14,(Kl)I 716S4 119,021 CrAth Offr• D•v•l(ynwts Fw E•cw RMwv• 4T1 4n Unf••trf￿ fvnd•. dM*nthd. pilor>•v At 1 Ap R••ourvJ• Tr•n•l•r (toy At 31 Ilw¢h •¥wnd•d fmrn g•n•rnl lund• 15.lm 23. 14107 13,225 n,27ffj 123,021 110.6731 5,614 23.S92 Escap• R•s•Th• 477 4TT 30 Notes to accompany the accounts 15 R••¢d¢￿ lund•. ￿ll•fil y•w At l Aprfl R••wM• TM•l•r{loy At 31 Ilw¢h lund• 3.498 112013 112013 Al 1 AP￿ kncorn• A•￿U￿# Tr￿•111{lOV At 31 IAllvth fund• 3.498 535 112013 1• Tru•t••B •xw••B T+Xal 16,487 24.B52 1.788 11.7881 31 Notes to accompany the accounts 18 Fln•nelal eammknMnt• r￿￿¢￿￿011•j (watry loasos