2023-12-31-accounts

Aire Valley District Scout Council

Financial Activities Statements For the year ended 31[st] December 2023

Aire Valley District Scout Council

Financial Activities Statements for the year ended 31st December 2023

Page:
1-5	Trustees' Annual Report
6	Independent Examiner's Report
7	Statement of Financial Activities
8	Balance Sheet
9-10	Notes to the Accounts
Appendix	Detailed Statement of Financial Activities

Annual Report for the year

from 01 January 2023 to 31 December 2023

Section A	Reference and admininstration details
Charity Name Other names the charity is known by Registered charity number (if any) HQ registration number Charity's principal address	Aire ValleyDistrict Scout Council 5 2 4 8 0 8 1 6 6 2 8 c/o Sharon Mason(Treasurer) 18 Longhouse Lane,Denholme Bradford,West Yorkshire BD13 4NQ
	c/o Sharon Mason(Treasurer)
	18 Longhouse Lane,Denholme
	Bradford,West Yorkshire
	BD13 4NQ

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12	Trustee Name	Office (if any)	Dates active if not for whole year
	Mrs Christine Watson	District Commissioner
	Mrs Linda Malloy	Chair
	Mrs Sharon Mason	Treasurer
	Mr Allan Horsley	DESC
	Mr Wayne Oxley
	Ms Julie Wright	Secretary
	Mr Paul Jagger
	Mr Edward Wright
	Mr Niel Holmes
	Mr Terence Slocombe
	Mr Ben Wilkinson
	Mr Tobias Hammond		AGM - June 2023

Names and addresses of advisors (optional information but encouraged as best practice)

Type of advisor	Name	Address
External Examiner	David Taylor	~~Barton Cottage, Duke Street,~~ Burton in Lonsdale, LA6 3LG

Annual Report for the year from 01 January 2023 to 31 December 2023

Section B	Structure, governance and management
Description of the charity's trusts
Type of governing document	The District's governing documents are those of The Scout
	Association. They consist of a Royal Charter, which in turn gives
	authority to the Bye Laws of The Association and The Policy,
	Organisation and Rules of the Scout Association.
How the charity is constituted	The District is a trust established under its rules which are common
	to all Scouts.
Trustee selection methods	The Trustees are appointed in accordance with the Policy,
	Organistation and Rules of The Scout Association.
Additional governance issues	The District is managed by the District Trustee Board, the members
(optional information but	of which are the 'Charity Trustees' of the District which is an
encouraged as best practice)	educational charity. 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
	CharityCommission as appropriate.
	The Board consists of 3 independent representatives, Chair,
	Secretary and Treasurer together with elected and nominated
	members of the District who are re-elected on an annual basis. The
	Board scheduled to meet bi-monthly during 2023, being held in
	February, April, September (was cancelled), October and November
	There was a meeting held in May to approve the 2022 Accounts
	ahead of the AGM which was held in June.
	This Trustee Board exists to support the District in meeting the
	responsibilities of the appointments and is responsible for:
	The maintenance of Districtproperty;
	The raisingof funds and the administration of District finances;
	The insurance ofpersons, propertyand equipment;
	Districtpublic occasions;
	Assistingin the recruitment of leaders and other adult support;
	Appointinganysub-Boards that maybe required;
	Appointing District Administrators and Advisors other than those
	who are elected.
Risk and Internal Control	The District Trustee Board has identified the major risks to which
	they believe the District is exposed, these have been reviewed and
	systems have been established to mitigate against them. The main
	areas of concern that have been identified are:
	Injury to leaders, helpers, supporters and members. The District
	through the membership fees contributes to the Scout Association's
	national accident insurance policy. Risk Assessments are
	undertaken before all activities.

Annual Report for the year from 01 January 2023 to 31 December 2023

Section B	Structure, governance and management
Risk and Internal Control contd	~~Reduced income from fundraising. The District is~~ primarily reliant upon income from group membership fees and fundraising. The District does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Board could raise the level of membership fees to increase the income to the District on an ongoing basis, either temporarily or permanently if necessary. Reduction or loss of leaders. The District is totally reliant upon volunteers to run and administer its activities. If there was a reduction in the number of leaders or administrators to an unacceptable level, activities would need to bereconsidered. ~~Reduction or loss of members. The District provides~~ support to all groups within the District. If there was a reduction in membership the District would help to support activites aimed at increasing the membership. If this is not successful in a worst case scenario it may be necessary to close a section of a group or whole group. This decision would be taken in liaison with the Group Trustee Board. Poor Financial Management and Controls. The District has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
Section C	Objectives and activities
Summary of the objectives of the charity set out in its governing document The Purpose of Scouting ~~Scouting exists to actively engage and support young~~ people in their personal development, empowering them to make apositive contribution to society. The Values of Scouting As Scouts we areguided bythese values: Integrity- We act with integrity; we are honest, trustworthyand 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; - enjoywhat theyare doingand have fun. - takepart in activities indoors and outdoors. - learn bydoing. - share in spiritual reflection. - take responsibilityand make choices. - undertake new and challengingactivities. - make and live bytheir Promise.

Annual Report for the year from 01 January 2023 to 31 December 2023

Section C Objectives and activities	Section C Objectives and activities
Summary of the main activities in relation to these objectives To promote and support Scouting provided by the groups within the Aire Valley District. This includes the instruction of young people aged 4 -25 years of age in the principles of discipline, loyalty and good citizenship. Public Benefit Statement The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Section D	Achievements and performance

Summary of the main achievements	of the charity during the year During 2023 the District's activities returned to pre-covid CV-19 levels and it was possible to hold the Baht 'at Walk again which allows groups to use this as a fundraising event. It also helps the Trustee Board to keep the annual membership costs as low as possible. The Campsite bookings were in line with 2022. They were again awarded a support grant from Bradford Council and local council rates remained at a reduced rate. The Mary Bushell Shelter was completed and work started on the Climbing Tower for which donations were received from Shipley Rotary Club and Inn Churches. There were substantial improvements and repairs carried out also. Beavers held their annual Fun Day and Christingle Service. Explorers held a cooking competition.
Section E	Financial Review
Reserves Policy Details of any funds materially in deficit (circumstances plus steps to eliminate) The charity's principal sources of funds (including any fundraising)	The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income and fundraising activities fall short. The District reserves were £49,000 at year end. This includes restricted funds from a bequest in 2017 and other grants. The bequest spend has been further delayed during 2023 due to other more pressing repairs that had to be prioritised. It is hoped to spend this in 2024 but as reserves have been reduced we will need to build these up again to be able to complete the new windows project that this is allocated to. Badge stock levels are closely monitored to ensure stock levels are kept to the minimum requirements. ~~The District s principal source of funds is the District~~ Membership Contribution collected annually from groups within our District. Fundraising is brought in by the holding of our annual Baht 'At Walk and occasional events organised during the year. During 2023 the Baht 'At Walk was resumed. The membership contribution was kept to a minimum but was raised from 2022 as activities were returningtopre Covid C-19 levels.
	~~e src s prncpa source o uns s e src~~ Membership Contribution collected annually from groups within our District. Fundraising is brought in by the holding of our annual Baht 'At Walk and occasional events organised during the year. During 2023 the Baht 'At Walk was resumed. The membership contribution was kept to a minimum but was raised from 2022 as activities were returningtopre Covid C-19 levels.

Annual Report for the year from 01 January 2023 to 31 December 2023

Section E	Financial Review The District Trustee Board monitors expenditure throughout the year to ensure this is in line with the key objectives of the District and Scout Association. The District does not have sufficient funds to invest in longer term investments. The District has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream ~~banks or building societies~~ Other Optional Information The campsite has carried out many repairs and improvements during the year and the continuation of these improvements in 2024 are planned. The installation of a climbing tower has been initiated and was made possible by successful grant applications and District ~~support~~ The Baht 'At Team plan to hold the Walk again in May 2023 which will provide a fundraising platform for groups should they wish to use the event for sponsorship. ~~The 2023 Jamboree participants held various fundraising~~ events to help raise the funds required for this trip. Income and expenditure accruals from 2022 are included in the 2023 accounts, when the triptookplace.
How expenditure has supported the key objectives of the charity Investment policy and objectives
Section F
Plans for future periods (details of any significant activities planned to achieve them)
	Section G Declaration

The trustees declare that they have approved the trustees' report on pages 1-5 of the Financial Activities Statement

Signed on behalf of the charity's trustees Signature (s) Full Names (s) Position (eg Chair, Treasurer) Date
	1
	2
	1
	2
	1
		12/06/2024

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Aire Valley District Scout Council

Statement of Financial Activities: from 01 January 2023 to 31 December 2023

Notes Income & Expenditure Income Incoming resources from generated funds Voluntary Income Activities for generating funds Investment Income Incoming resources from charitable activities Other Income Total Income Expenditure Direct Charitable Expenditure Resources expended Costs of charitable activities Governance Costs Total Expenditure Net Movement in funds Transfers between accounts Fund balances brought forward Fund balances carried forward	General Purpose Campsite Unrestricted Funds Total 2023 Restricted Funds Total 2023 Total 2023 Total 2022 £ £ £ £ £ £ 500 4,000 4,500 5,000 9,500 5,817 - - - - - - - - - - - - 25,651 21,610 47,261 - 47,261 27,961
	26,151 25,610 51,761 5,000 56,761 33,778 - - -
	26,151 25,610 51,761 5,000 56,761 33,778
	24,851 32,034 56,885 10,000 66,886 57,107 - - -
	24,851 32,034 56,885 10,000 66,886 57,107
	1,300 (6,424) (5,125) (5,000) (10,125) (23,329) (2,557) 2,557 - - -
	29,357 93,191 122,549 16,000 138,550 161,879
	28,100 89,323 117,426 11,000 128,426 138,550

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 8 as required by the said statement.

The notes of pages 9 and 10 form part of these accounts.

Aire Valley District Scout Council

Balance Sheet as at 31st December 2023 Notes Fixed Assets Campsite: Land 2 Buildings 2 Current Assets Stock 4 Debtors 5 Balances at Bank: COIF Deposit Accounts Bank Current Accounts 6 Cash in hand Current Liabilities Creditors 7 Net current assets Net assets represented by FUNDS Unrestricted Income Funds: General Purposes Fund Designated Funds: Campsite Restricted Income Funds: Campsite	2023 £ 3,630 69,644 73,274 1,540 5,257 10,850 37,815 473 (783) 55,153 128,426 28,100 89,323 11,000 128,426	2022 £ 3,630 71,947
		75,577
		1,810 7,803 10,394 44,257 794 (2,084)
		62,975
		138,550
		27,888 67,621 19,709
		115,221

Aire Valley District Scout Council

Notes to the Accounts for the Year to 31st December 2023

Accounting Policies

1. General

These Accounts have been prepared under the historic cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by Charities.

Depreciation

Depreciation is provided on the Campsite buildings & Toilet Block based on the useful life of these fixed assets and their anticipated residual value:

Campsite buildings 2% per annum

Stock

Badge stocks are valued at the lower of cost or net realisable value.

2. Fixed Assets

Cost At 1 Jan 2023 Additions Adjustment to opening balance At 31 Dec 2022 Depreciation At 1 Jan 2023 Charge for the year At 31 Dec 2023 Net book value At 31 Dec 2023 At 1 Jan 2023 3. Fund-raising Appeals	Freehold 2023 2022 Land Buildings Total Total £ £ £ £ 3,630 115,164 118,794 118,794 - - - - - -
	3,630 115,164 118,794 118,794
	- 43,217 43,217 40,914 - 2,303 2,303 2,303
	- 45,520 45,520 43,217
	3,630 69,644 73,274 73,274
	3,630 71,947 75,577 75,577
	Organiser's 2023 2022 costs Proceeds Net £ £ £ £ - - - -
	- - - -

Aire Valley District Scout Council

Notes to the Accounts for the Year to 31st December 2023 4. Stocks Stock Balance Stock written off Balance as per Balance Sheet 5. Debtors Debtors Prepayments 6. Bank Accounts Barclays Bank Plc District Exec Barclays Bank Plc District Exec Lloyds Bank Plc Campsite Virgin Money Scouts - closed 7. Liabilities: amounts falling due in less than one year Creditors & Deferred Income 8. Trustees remuneration and expenses Honorariums paid to trustees Expenses reimbursed to trustees Number of trustees reimbursed Nature of Expenses reimbursed	(continued) 2023 £ 1,562 (22) 1,540 2023 £ 5,257 5,257 2023 £ 37,561 - 254 - 37,815 2023 £ 783 783 - - -	2022 £ 1,810 -
		1,810
		2022 £ 1,577 6,226
		7,803
		2022 £ 39,021 - 5,236 -
		44,257
		2022 £ 2,084
		2,084
		-
		-
		-

AIRE VALLEY DISTRICT SCOUT COUNCIL

Detailed Statement of Financial Activites

from 01 January 2023 to 31 December 2023

Income & Expenditure Income Grants District Membership District Beavers District Cubs District Scouts District Explorers Baht 'at Walk Jamboree 2023 COIF Deposit Interest Donations Campsite hire charges Grass sledges Badge sales Sconce Activities District Neckers Sundries Other Income Total Income Direct Charitable Expenditure: Electricity Gas Advertising/Web Site Local Authority rates Insurance Sconce services Repairs/Improvements Cleaning Materials Equipment WIFI TV Licence Field Maintenance (inc Mower/Sledges) Maintenance Decoration Project New Shelter Project Tower/Climbing Wall Project Professional Services - Planning Submissions Printing, Stationery and postage Leaders Expenses/Travel Training All Leaders Meetings Baht 'At Walk District Beavers District Cubs District Scouts District Explorers Jamboree 2023 St Georges Day/Events Cost of Sales Badges Movements in Badge Stocks Write-off of Obsolete Badge Stock Mugs Sundries District Neckers MPLC Licenses for District/Groups Depreciation Other Expenditure Fund raising costs Management and administration Independent Examiner Total Expenditure Net Income (Expenditure) for the year Transfers between accounts Fund balances brought forward Fund balance carried forward	General Funds Purposes Total Total Trustee Board Campsite 2023 2022 £ £ £ £ 500 9,000 9,500 5,817 890 - 890 586 1,171 - 1,171 920 - - - 65 - - - 1,750 300 - 300 1,230 1,533 - 1,533 - 18,943 - 18,943 - - 456 456 100 - 600 600 165 - 19,150 19,150 18,796 - 250 250 258 2,577 229 2,806 2,803 - 925 925 1,095 31 - 31 193 207 - 207 1
	26,151 30,610 56,761 33,778
	26,151 30,610 56,761 33,778
	- 3,260 3,260 4,462 - 4,374 4,374 2,870 152 - 152 34 - 165 165 294 52 6,127 6,179 6,417 - 1,699 1,699 1,985 - 3,351 3,351 6,995 - 343 343 546 14 14 6,913 - 1,303 1,303 1,128 - 159 159 159 - 2,664 2,664 4,681 - 2,026 2,026 3,651 - 3,027 3,027 - - 1,500 1,500 3,598 9,506 9,506 2,229 - - - 528 - - 56 23 - 23 76 83 - 83 157 315 - 315 380 628 - 628 - 1,246 - 1,246 1,508 - - - 55 - - - 1,642 383 - 383 1,354 18,942 - 18,942 450 509 - 509 230 1,953 - 1,953 2,052 248 - 248 (44) 22 - 22 - - - - 125 27 213 240 30 - - - - 268 - 268 244 - 2,303 2,303 2,303
	24,851 42,034 66,886 57,107
	- - - - - - - - - - - -
	- - - -
	24,851 42,034 66,886 57,107
	1,300 (11,425) (10,125) (23,329) (2,557) 2,557 - - 40,357 98,191 138,550 161,879
	39,099 89,322 128,426 138,550