## **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
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9
10
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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. Ind•p•nd•ftt Examln•e• R•pgrt to th• Tru•t••• •llh• Alr• V•lkny Ol•trict SCO￿ Goun¢ll p•ges ￿}0 k h•• l)••n unO•rt•k•n •0 It*•t I mi9M •l•t• to th• ¢h•iW• tw•t••• m•tt•r• l •m f•qulr•d tt* •¢•t• to th•m fft •n Ind•p￿d•n1 Ex•min•rf• i•port •rrfl for no purpo￿. To lh• lull••l •xt•nt ch•fity'S tru#M# Iw my •Mmln•tth •Jdll i• r•qulr•d fof Ihli y••i lur*d•f s•e￿On 144 ￿ th• cm1￿•• Aci 2011 Oh• Ch•rttl•• Act)) •nd ComnN•sMinw* lund•r S•eiion 145(5}(b) ￿th• Aeii.. •nd c¢Xnmi••￿W1. An •x•MIn•th￿ indud•• • r•vw al lfi• •ecrAMitlng r•cordJ k•pt ty th• txltrtth •na c4¥n￿rt￿n of tlw •ccount• pr•wnt•d *hth thom r•¢¢Y¢• M •l•o In¢lu¢•• C0n*d•rntk￿ of •ny Unu•￿1 rt•m• or diKlo•ur•s in th• •¢cournS. and •xpI•n•t￿s ffom •• twst••s ¢on¢•mry ary s m•tt•rn. Th• proc•dur•• und•rt•k•n do •ii th• thai ¥thJld b• r•qulr•d kn •n a141N. and cons•qu•rtty no O￿A￿1n li gi¥•n *# to *fft•tn•r lh• *ee4xmtS Pf•Wftt • Iru• •nd f•lf vl•* •nd th• O•vld T B•rt￿ Cott n•iurn ## **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 Expe**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**
**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|