## **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|
io
tw ufftJ•rt•*•n ¥0 Ih•l I ¥W• nWl•M l •n h) *l•h b) th•m In •Tr
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••wm• tty •fty• **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|