Aire Valley District Scout Council
Financial Activities Statements For the year ended 31[st] December 2024
Aire Valley District Scout Council
| Aire Valley District Scout Council | |
|---|---|
| Page: 1-5 6 7 8 9-10 Appendix |
Financial Activities Statements for the year ended |
| Trustees' Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts Detailed Statement of Financial Activities 31st December 2024 |
Annual Report for the year from 01 January 2024 to 31 December 2024
Section A Reference and admininstration details Charity Name Aire Valley District Scout Council Other names the charity is known by Registered charity number (if any) 5 2 4 8 0 8 HQ registration number 1 6 6 2 8 Charity's principal address 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 wholeyear |
|---|---|---|---|
| Mrs Christine Watson | District Lead Volunteer | ||
| Mrs Linda Malloy | Chair | ||
| Mrs Sharon Mason | Treasurer | ||
| Mr Allan Horsley | DESC | Stepped down from DESC Role from October 2024 - remained as a Trustee | |
| Mr Wayne Oxley | |||
| Ms Julie Wright | Secretary | Role removed at AGM - June 2024 | |
| Mr Paul Jagger | |||
| Mr Edward Wright | |||
| Mr Niel Holmes | |||
| Mr Terence Slocombe | |||
| Mr Ben Wilkinson | |||
| Mr Tobias Hammond | |||
| 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 2024 to 31 December 2024
| 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 | ||
| Charity Commission as appropriate. | ||
| The Board consists of 2 independent representatives, Chair 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 2024, being held in February, April, June. | ||
| September and November. The AGM which was held in June. | ||
| This Trustee Board Purpose is to make sure Scouts is run safely and | ||
| legally. | ||
| At the heart of their role is a focus on strategy, performance and | ||
| assurance | ||
| Effective Trustee Board governance helps our volunteers deliver | ||
| fantasticprogrammes thatgiveyoung people skills for life, | ||
| Together, Trustees make sure the charityis: | ||
| Well managed,risks are assessed and mitigated; | ||
| Buildings and equipment are ingood workingorder; | ||
| Everyone follows legal requirements and Policy, Organisation and | ||
| Rules(POR) | ||
| Managingmoneywell across the District | ||
| Helpthe charityto operate well, todayand in the future | ||
| 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 current top5 areas of concern that have been identified are: |
|
| Loss of key volunteers - mitigated by succession planning, document | ||
| systems, plans and projects, implementation of training programmes | ||
| and review and agreement of recruitment processes | ||
| Safeguarding failure; child-protection issues - mitigated by strict | ||
| adherence to recruitment and vetting processes and policies (POR), | ||
| Volunteer training with regular refreshers, every child protection issue | ||
| is followed updiligentlywith the countyand or HQ CP team |
Annual Report for the year from 01 January 2024 to 31 December 2024
| Section B | Structure, governance and management |
|---|---|
| Risk and Internal Control contd | Ability to attract and retain volunteers - mitigated by reviewing the interview and assessment processes, agreeing fair and open competition for appointment of key posts, agreeing job descriptions and performance appraisals and feedback systems, conduting 'exit' interviews Information technology - mitigated by appraising system needs and options, security and authorisation procedures, implementation of measures to secure and protect data, use industry-standard cloud solutions for data storage, data processing policy in place, use of reputable third-party data- handling software, regular reminders to volunteers of best- practiceprocedures Unplanned maintenance/development costs for Sconce requiring support to ensure operations can continue - mitigated by Trustee Board kept up-to-date by the Campsite Team, the balance of maintenance expenditure and capital expenditure being montiored and implementation and regular review of adequate reserves policy The potential impact and steps to mitigate these and other risks are reviewed and updated regularly as logged in our Risk Register |
| Section C | Objectives and activities |
| Summary of the objectives of the charity set out in its governing document Our Purpose Our purpose is to actively engage and support young people in their personal development, empowering them to make apositive contribution to society. Our Values As Scouts we areguided bythese 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 Our development of young people takes place when the young people, in partnership with adults, work together based on the values of Scoutingand; - 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 2024 to 31 December 2024
| 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 2024 Sconce hire charges were favourable, Explorers took part in DRAGNET in February. Cubs held a Lego Day in March and Beavers held a Funday in October with their Christingle Service and Party in December. The District held a very successful Baht 'At Walk in May. |
|
| 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 £48,000 at year end. This is slightly below last years reserves, but not significant. It includes restricted funds from a bequest in 2017 and other grants. The bequest spend has been further delayed during 2024 but work to utilise the spend has begun, and should be finlaised in 2025. This should complete the new windowsproject that this is allocated to. There are no funds materially in deficit and the position is continually monitored by the Trustees to ensure this remains the case 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. The membership contribution is kept to a minimum as a result of holdingthese events. |
| 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. The membership contribution is kept to a minimum as a result of holdingthese events. |
Annual Report for the year from 01 January 2024 to 31 December 2024
| 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 continued its repairs and improvements during the year and the windows have been ordered, this project will be completed in 2025. The installation of a climbing tower has been completed along with essential training which has enabled it to be brought into use in 2025. The Baht 'At Team held the walk in 2024 and are planning the 2025 Walk, both of which provide a fundraising platform for groups should they wish to use the event for sponsorship. |
|---|---|
| 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 |
| Signed on behalf of the charity's trustees | ||
|---|---|---|
| Signature (s) Full Names (s) Position (eg Chair, Treasurer) Date |
1 | |
| 2 |
Aire Valley District Scout Council
Statement of Financial Activities: from 01 January 2024 to 31 December 2024
| 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 2024 Restricted Funds Total 2024 Total 2024 Total 2023 £ £ £ £ £ £ - 6,600 6,600 - 6,600 9,500 - - - - - - - - - - - - 6,415 25,906 32,321 - 32,321 47,261 |
|---|---|
| 6,415 32,506 38,921 0 38,921 56,761 - - - |
|
| 6,415 32,506 38,921 0 38,921 56,761 |
|
| 5,430 37,492 42,923 0 42,923 66,886 - - - |
|
| 5,430 37,492 42,923 - 42,923 66,886 |
|
| 985 (4,987) (4,002) - (4,002) (10,125) 397 (397) - - - |
|
| 28,100 89,323 117,426 11,000 128,426 138,550 |
|
| 29,482 83,939 113,427 11,000 124,425 128,426 |
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.
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Aire Valley District Scout Council
| Balance Sheet as at 31st December 2024 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 |
2024 £ 3,630 67,341 70,971 1,335 4,858 6,216 41,585 331 (870) 53,455 124,424 29,482 83,939 11,000 124,424 |
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 |
Aire Valley District Scout Council
Notes to the Accounts for the Year to 31st December 2024
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 2024 Additions Adjustment to opening balance At 31 Dec 2022 Depreciation At 1 Jan 2024 Charge for the year At 31 Dec 2023 Net book value At 31 Dec 2024 At 1 Jan 2024 3. Fund-raising Appeals |
Freehold 2024 2023 Land Buildings Total Total £ £ £ £ 3,630 115,164 118,794 118,794 - - - - - - |
|---|---|
| 3,630 115,164 118,794 118,794 |
|
| - 45,520 45,520 43,217 - 2,303 2,303 2,303 |
|
| - 47,823 47,823 45,520 |
|
| 3,630 67,341 70,971 73,274 |
|
| 3,630 69,644 73,274 75,577 |
|
| Organiser's 2024 2023 costs Proceeds Net £ £ £ £ - - - - |
|
| - - - - |
Aire Valley District Scout Council
Notes to the Accounts for the Year to
31st December 2024
(continued)
| 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 |
2024 £ 1,335 1,335 2024 £ 4,858 4,858 2024 £ 38,751 - 2,833 - 41,585 2024 £ 870 870 - - - |
2023 £ 1,562 (22) |
|---|---|---|
| 1,540 |
||
| 2023 £ 5,257 |
||
| 5,257 | ||
| 2023 £ 37,561 - 254 - |
||
| 37,815 | ||
| 2023 £ 783 |
||
| 783 | ||
| - |
||
| - | ||
| - |
||
AIRE VALLEY DISTRICT SCOUT COUNCIL
Detailed Statement of Financial Activites
from 01 January 2024 to 31 December 2024
| 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 Activity Centre Windows Project Disabled Toilet 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 District Neckers Sundries MPLC Licenses for District/Groups Depreciation Fund raising costs Other ExpeManagement 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 2024 2023 £ £ £ £ - 6,600 6,600 9,500 902 - 902 890 1,062 - 1,062 1,171 60 - 60 - - - - - 130 - 130 300 1,766 - 1,766 1,533 - - - 18,943 - 366 366 456 - 310 310 600 - 23,534 23,534 19,150 - 80 80 250 2,190 236 2,426 2,806 - 1,380 1,380 925 305 - 305 31 - - 207 |
|---|---|
| 6,415 32,506 38,921 56,761 |
|
| 6,415 32,506 38,921 56,761 |
|
| - 3,348 3,348 3,260 - 2,484 2,484 4,374 151 - 151 152 - 155 155 165 52 5,113 5,165 6,179 - 2,641 2,641 1,699 - 1,333 1,333 3,351 - 226 226 343 - 2,066 2,066 14 - 1,174 1,174 1,303 - 159 159 159 - 3,265 3,265 2,664 - 716 716 2,026 - - - 3,027 - - - 1,500 5,218 5,218 9,506 5,000 5,000 - - 1,585 1,585 - - - - 23 120 - 120 83 292 - 292 315 504 - 504 628 1,138 - 1,138 1,246 80 - 80 - - - - - 182 - 182 383 - - - 18,942 279 - 279 509 1,605 629 2,235 1,953 206 - 206 248 - - 22 310 310 218 79 297 240 294 - 294 268 - 2,303 2,303 2,303 |
|
| 5,430 37,492 42,923 66,886 |
|
| - - - - - - - - - - - - |
|
| - - - - |
|
| 5,430 37,492 42,923 66,886 |
|
| 985 (4,987) (4,002) (10,125) 397 (397) - - 39,099 89,322 128,426 138,550 |
|
| 40,480 83,937 124,425 128,426 |