OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

----- Start of picture text -----
Skills for life,
creating more
great adventures…
----- End of picture text -----

West Yorkshire Scouts Annual Report 2021-22

West Yorkshire

County Commissioner Report

Scouting provides fantastic

opportunities for young people and volunteers alike to develop Skills for Life. Improving life chances, wellbeing and local communities. It’s great to see that your commitment and dedication to Scouting has returned West Yorkshire Scouts to near pre-pandemic numbers in the 2022 census, ensuring we are providing Skills for Life to over 7000 young people.

I’ve included Growth data in this review for your information, which compares census information from January 2020 (pre pandemic) to January 2022. A big shout out to Keighley who achieved even higher numbers in 2022 than in 2020. We also saw an increase in the number of Scout Troops, an increase in the average size of sections and waiting lists doubling. Showing the demand for Scouting and the opportunity for success across all communities is out there.

We’ve seen the formation of our new Early Years section Squirrels. With the drive and support from our ACC Squirrels Dan Breeze, West Yorkshire Scouts has the third highest number of Squirrel Drey’s nationally and more opening all the time. We are also seeing a large number of new volunteers coming forward to run Squirrels and new Drey’s filling up very rapidly. A big thank you to all groups that have

taken the bold decision to open Drey’s, offering even more young people Skills For Life.

I mentioned earlier that West Yorkshire Scouts waiting lists have considerably increased, we now have over 1200 young people wanting to join the Scouting

adventure. These waiting lists include 67 at Menston, 43 at 33rd Huddersfield, 30 at Hebden Bridge, 181 at Heckmondwike, 35 at Savile Town, 52 at Pellon and 47 at Lightcliffe. Big numbers that we need to tackle. We are seeing some of the greatest demand for Scouting for our extremely popular weekend sections which allow more young people of Muslim faith to gain Skills for Life through Scouting. Heavy Woollen district has some 241 Muslim boys and girls wanting to join their weekend sections. Working with the District and Regional Team we are running a volunteer recruitment campaign to attract more volunteers and open new sections. This is a model I’m keen to look at with the others going forward.

The search for volunteers has been a real focus of the Growth Board over the last 12 months under the leadership of our DCC Growth, Elaine Clough. You’ll all know how important the growth work is after losing over 500 volunteers during the last two years. I’m so glad to say that volunteer numbers are back on the increase. New marketing material arriving from the Growth Board soon will be a fully logo’d Gazebo and promotion banners available for groups and districts, as an alternative to the MDU.

We continue to develop the relationship with Bradford University with the aim of promoting volunteering opportunities across their students. After some very successful events hosted at Bradford University such as the science badge, we are developing an annual plan of joint activities. The University is also offering to their students a dissertation opportunity to look at ways West Yorkshire Scouts can reduce its carbon footprint. With the University we also intend to hold a climate conference for older Scouts and Explorers, to develop our plan and map out our Protect the Planet journey through the next five years.

As a county we have created a Diversity Group to explore how to bring Scouting to more communities across West Yorkshire. With a real focus on what we need to adjust to ensure all young people and adults have equal opportunities to be part of our scouting family. Whether that’s individuals that are mentally / physically disabled, those that are disadvantaged or young people and volunteers of different faiths. There

is a real scale of opportunity if we all work together to make scouting across West Yorkshire truly diverse, available, and accessible to all.

I’m sure you’ll all agree that it’s been fantastic to see our campsites and activity centres in full swing and buzzing with excited young people. Thanks to the very generous donation by the late Mary Bushell, we’ve seen ‘Bushell Shelters’ pop up across all our campsites and are being put to great use. I’m sure Mary would be proud of the legacy created for many decades to come.

The Programme we are seeing now is just superb whether delivered locally, by districts or the county. You’ll hear later from our DCC Programme - Phil Pearson all about the great programme that has happened over the last 12 months and is planned for 2023. Can I just take the opportunity to shout out to the great work of our ACC team, and our walking, climbing, water activities and pioneering teams for their work to provide activities for our young people as well as train volunteers in delivering adventurous activities.

As a County I continue to be impressed by the outstanding commitment of our leaders to helping young people achieve their Top Awards with 829 Chief Scout Awards, 87 Duke of Edinburgh Awards and 3 Queen Scout Awards achieved during a difficult 2021. With the dedication and enthusiasm shown by leaders to supporting the DofE scheme, Young Leaders scheme, CSA’s and of course the QSA I know those numbers will be considerably greater during 2022. If you need any guidance on Top

Awards, please speak to DCC Matt Turner.

I’m sure you will have all heard about national changes that are coming. West Yorkshire has been selected as an early adopter of these changes from February 2023. They will include a warmer welcoming for new volunteers, more flexible volunteering and more engaging online learning. All the changes that are coming are designed and developed to attract more volunteers into Scouting to provide yet more young people with Skills for Life. The membership system is being reviewed, wood badge will become optional and there will be greater reach into harder to reach

communities. All exciting changes which we will take the county through under the guidance of a new Transformation Board led by DCC Operations - Gaz Pierce.

Thank you to District Commissioners, the County team, every leader, trustee and member for all your support, drive and commitment over the last 12 months to make West Yorkshire Scouts so successful.

Ian Womersley County Commissioner

County President Report

It has been a real pleasure and an honour for me to serve as President of West Yorkshire Scouts. Every time I take part in one of the many events organised by the Scouts, I am so impressed by the commitment and energy of the young people involved, and of the hard work put in by Scout leaders. As I said at the Festival of Scouting earlier this year, scouting provides such a wide range of opportunities for young people and volunteers of all ages to gain skills, make friendships and have a positive impact on our communities. Whether it’s helping out during the pandemic, or responding to the Ukraine refugee crisis, we can always count on Scouts to step up to the mark and play their part in supporting the whole community, and the most vulnerable in particular.

As the MP for Batley and Spen I am doubly proud of the role scouting plays in my constituency. It brings people together from a wide variety of different backgrounds and gives young people a plethora of opportunities to enjoy activities they may never otherwise have had the chance to experience.

Kim Leadbeater

Membership comparison

2020

----- Start of picture text -----
Young People
% Difference
District 2020 2022 YP from 2020 8162
Keighley 631 652 103% Total Adults
Aire Valley 676 603 89%
3072
Brighouse 405 359 89%
Combined total
Bradford South 670 598 89%
11298
Heavy Woollen 653 532 81%
Huddersfield North 657 536 82%
Pennine Calder 628 493 79% 2022
Spen Valley 470 420 89%
Young People
Wharfedale 955 868 91%
7137
Bradford North 459 363 79%
Total Adults
Halifax 397 329 83%
2331
Holme Valley 389 350 91%
Huddersfield SE 483 405 84% Combined total
Huddersfield SW 689 618 90% 9488
----- End of picture text -----

Combined Youth Section Membership

----- Start of picture text -----
Explorers Explorers Squirrels 1%
10.6% Beavers 11.1%
27%
Beavers
26.1%
Scouts Scouts
29.7% 29.9%
Cubs 32.7%
Cubs 31.9%
2020 2022
----- End of picture text -----

County Chair

The first and most important point is to THANK all leaders, young leaders, Youth Commissioners, adult volunteers, parent supporters, District and County teams from all our communities. You provide such a brilliant opportunity for our Young People to thrive, especially after we return to ‘normal’ post-pandemic.

The role of the County Executive team is to provide the necessary governance for our fantastic organisation, West Yorkshire Scouts, and support our County Commissioner, Ian, in delivering the Skills 4 Life opportunities to our Young People.

The members of the County Executive are all Trustees of our charity West Yorkshire County Scout Council, and we must comply with the relevant rules of the Charity Commission and also the POR of the Scout Association

Personally, I would like to thank all the County Exec team for all their support and guidance as I was only recently appointed in Autumn 2021. I consider it a great privilege to be asked to be the County Chair especially as there is such an incredible depth of knowledge and great experience amongst this truly dedicated team.

I’m pleased to report that the Young People are ‘front and center’ in all our discussions and the challenge in our

conversation for each topic is how will the Cubs, Squirrels, Network, Scouts, Beavers (deliberately not in the usual traditional order) benefit. We are most definitely Youth Shaped, we respect everyone’s opinions, everyone has an opportunity to comment and importantly we make decisions.

There are approximately 8 meetings per year held as a combination face to face or via ZOOM. At each meeting reports are submitted beforehand for pre-reading, proposals for voting and a County Commissioner update, (see table right). Clearly the few words outlined for each element is just a flavour of their remit for your information as the work is much more involved.

Of course, the work continues outside of the formal County Exec meetings, for example a small group went to BaseCamp 22 to listen about the nationally proposed changes – this information is on the Scout website and please do provide feedback to HQ.

As a County Exec team, we are really pleased that nearly every Board or Group has a young person to represent the Youth Shaped views as a participant.

There have been some fantastic events put on by West Yorkshire Scouts and so thank you to everyone who has contributed to make these

For information, please find below the make of the County Exec team and can I acknowledge all their hard work and dedication – so thank you.

events a real success. We can and should ALL be justly proud.

The decision I’m most proud of is creation of the Hardship Fund, controlled by the County Commissioner and County Chair to enable any young person with real financial difficulties to assist with attending camps and other Scouting activities. Ian will be sharing the concept and requirements amongst the District Commissioners in due course.

Can I specially thank Sharron Kelshaw and Chris Watson for their roles of County Secretary as they have made our tasks so much easier to fulfill.

Carey Dowson County Chair

----- Start of picture text -----
Executive Make Up Role Name
Ex Offico Members County Commissioner Ian Womersley
County Chair Carey Dowson (acting)
County Secretary Chris Watson (acting)
County Treasurer Sue Castleton
County Youth Commissioner Toby Hammond
Elaine Clough, Howard Fishwick,
CC Nominated Members 4
John Reynolds, Gareth Pierce
Phil Pearson, Linda Malloy,
Adult Elected Members 3
Callum McNulty
Youth Elected member 1 Beth Halligan
Coopted Members by Jonathan Booth, Sue Galvin,
4
the Exec Jeanette Young, Gillian Caine
National Adult Rep to TSA Vicki Pearson
Invited
National Youth Rep to TSA Xavi Fishwick
Right to Attend Regional Commissioner Ian Hill
----- End of picture text -----

The Purpose of Scouting.

The purpose of Scouting is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.

The Scout Method.

The Scout Method provides an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law, which is guided by adult leadership. In practice the method is best seen when young people, in partnership with adults are enjoying what they are doing; learning by doing; participating in varied and progressive activities; making

choices for themselves; taking responsibilities for their own actions; working in groups; taking increasing responsibility for others; taking part in activities outdoors; sharing in prayer and worship; making and living out their promise.

West Yorkshire Scouts Trustees have a duty to report on the charity’s public benefit in the annual report. We have assessed our aims, objectives and activities and believe we have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship or community development.

Royal Charter...

The Scout Association exists by authority of a Royal Charter granted by King George V in 1912 and

supplemented by further charters granted by King George VI and Queen Elizabeth II. These charters give authority to the byelaws of the Association, which are approved by Her Majesty’s Privy Council. The bye-laws, in turn, authorise the making of rules for the regulation of the Association’s affairs. The rules are laid out in the Policy, Organisation and Rules (POR) of The Scout Association.

West Yorkshire Scouts is an autonomous charity affiliated to The Scout Association, which together with other County, District and Group Charities form the Scout Movement in the United Kingdom.

HOW WE OPERATE

Executive Committee…

The County is managed by the County Executive Committee, the members of which are the Charity Trustees of the County Scout Council which is an 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 County Executive exists to support the County Commissioner in meeting the responsibilities of the appointment and is responsible for:

The Executive Committee comprises up to 18 members:

The committee meets at least four times each year. An induction process is provided for all new Trustees. Further learning and development opportunities are available.

POR...

The Association has a

comprehensive set of policies and rules applicable to the Movement, which are routinely monitored and reviewed by the Association. We are committed to providing the best possible experience for everyone in Scouting, whether they are young people or adult volunteers. To help us achieve this, we work to a number of key policies, through which we can make sure that Scouting continues to develop in a way that is safe, accessible and free from discrimination. Our key policies include:

Risk and Internal Control…

The County has in place systems of internal control that are designed to provide reasonable insurance against material mismanagement or loss. These include 2 signatures for all payments and comprehensive insurance policies to ensure that insurable risks are covered.

Volunteers...

During the year over 3000 adults volunteered their time, energy, skills, and commitment to Scouting at Group, District, or County level. Their roles ranged from regularly leading section meetings and organising camps, to helping with administration, training future leaders, and attending meetings at every level. Without this contribution of our volunteers, Scouting in West Yorkshire would be unable to offer a wide range of challenging and inspiring activities that help make Scouting the largest co-educational youth movement in the UK today.

Our vision for 2023

By 2023 we will have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme.

We will be growing more inclusive, shaped by young people, and making a bigger impact in our communities.

Our goals

Our plan is to build on the success of the previous plan: to continue to grow, become more inclusive, to be shaped by young people and to make a bigger impact in our communities.

Our progress in 2021/2022 is detailed in the forthcoming pages along with our future plans for the strategy.

International Scouting

Following the pandemic, the restrictions on International Scouting have been lifted and as a consequence we’ve seen the start of a return to Groups and Districts venturing abroad. This summer we have 2 International trips going to Europe from Keighley and Wharfedale in addition to an Explorer Belt from Huddersfield South West and an exchange visit from Wharfedale District. Hopefully in the next few years we’ll start to see a return to normal levels of international scouting right across the County.

The County has also launched two international trips for 2023 and 2024 to Korea (World Scout Jamboree) and Canada.

Canada 2024

30 Young people were successful in applying and being selected to attend our Canada Rocky Adventure trip taking place at Easter 2024 in the snowy mountains of Banff. Following selection we’ve had one training weekend and a number of ski lessons to get our young people ready for the winter adventures that await them. Over the next two years they will continue with the training as we form our contingent to experience the very best winter sports that Canada has to offer. I’m sure they’ll have a fantastic time.

WSJ 2023

Unit 44 The Yorkshire Puds and unit 45 T’Flat Cappers

In August 2023, 72 young people and 8 adult leaders from will be representing the UK and West Yorkshire at the 25th World Scout Jamboree in Korea! The two units, Unit 44 The Yorkshire Puds

and unit 45 T’Flat cappers have already had two camps together, learning all the skills they’ll need to enjoy the amazing experiences they will have at the other side of the world, the unit leaders Gillian and Paul We are hugely impressed with the way they have all got on together ~~.~~ The older ones looking out for the younger ones and making sure that they all have a great time at the training camps, and with four more training camps to go including a big city experience in London in January to prepare for five days in the Capital Seoul, they will proudly carry the county flag 5437 miles to Korea!

Programme

It’s great to be back to face-to-face events. Following a frustrating year of online Scouting last year, it was brilliant to be able to offer a wide range of face-to-face events across the year.

Support for young people to get activity badges

This year

Next year

We will continue to offer badge courses and try to focus on ones which are more difficult to deliver at a group level.

The county has been able to hold a wide range of badge course events for Cubs and Scouts. Over 600 activity badges have been presented to young people this year.

Celebrating Explorer Scouts 20th Birthday

This year Next year
80 Explorer Scouts enjoyed a
special 20th birthday party at
Bradley Woods in March.		 Look forward to an opportunity
to go on an Explorer Scout trip to
London in October and a relaunch
of the postponed Race Across
Yorkshire event.

Supporting the launch of Squirrels

This year

Next year

The county has been focussing on the launch of this new section in groups and districts. Our ACC Squirrels, Dan Breeze, has worked alongside leadership teams to ensure this has been smooth and well supported. The newly formed Squirrel Board held support meetings for the Squirrel dreys.

We will continue to offer support for leaders in starting and running their Squirrel drey. We are also looking at providing programme support for the Squirrel’s 1st Birthday party and running social impact projects with Squirrels. We are also excited to run our first event joint with Beavers, the BeavBusters in September as well as offer our own events in 2023.

Promote the new Youth Shaped awards

This year

Next year

77 Cub Scouts enjoyed a leadership day in March learning how to be a sixer and gaining a youth shaped award.

We will continue to offer leadership events for the Scout section and our Young Person’s conference will give opportunities for our members to offer their opinions and ideas.

Developing a partnership with Bradford University

This year

Next year

We have been delighted to begin our work with the university through a range of opportunities such as a Scout Science badge day and an opportunity for Cub Scouts to visit the Unify Festival in March. The university was the venue for our successful conference where 300 adult leaders met to Inspire, Connect and Grow.

We will continue to develop the partnership offering opportunities for young people to visit the university departments and sample some unique, exciting activities. We will also be having our first Presentation evening at the university in March and look out for a young people’s conference.

Support a Back-to-Basics agenda to help groups recover from the pandemic

This year

Next year

The Beaver Scout section are having a face-to-face event in September called ‘Beavbusters ‘ and we will be having a camp next summer aimed at the Cub section.

A virtual Beaver ‘Jambooree’ was launched in October following the success of the event in 2020. The Cub section held a special survival day in October. 65 Cub Scouts learnt some backwoods skills and managed to survive Bear Island. Our year highlight was the ‘Dawn til Dusk’ Scout camp which saw 550 young people enjoy a magnificent weekend of challenge and adventure. Over £1700 was raised from the ‘Run For Refugees’ event which featured on the Sunday morning of the event.

Support sections to be able to offer more specialised and adventurous activities

This year

Next year

4 West Yorkshire Scouts joined the cast of the ‘Gang Show 90’ event in London held in July joining 170 others from across the UK. Meanwhile 21 scouts came together on one day in May to record a dance routine which also featured in the show. The popular Pedal Go Kart event in May saw 150 Cubs and Scouts competing against each other. The water team ran a series of canoe taster events throughout May and June and the County Wet Day in June gave 300 young people a chance to get out on the water. In July the Cub Section had a special adventure day run by the climbing team.

WYS ON SHOW returns in March giving 100 young people the opportunity to show case scouting at the Victoria Theatre.

Youth Shaped Scouting

This year Youth Shaped Scouting in West Yorkshire has been ever growing. The past year has seen our amazing adult volunteers and young people step up to the mark, with Groups and Districts delivering and running amazing face to face and virtual programmes / experiences for our young people. Throughout, the County and District Youth Commissioners have been on hand to support Youth Shaped Scouting, and I’d like to take this opportunity to thank everyone for everything they have done throughout the year.

develop their own adventure, integrity, leadership, care, and cooperation in partnership with adults to learn skills for life.

This year the Youth Shape team have been busy supporting HQ with the launch of the new YouShape Award. This award makes it even easier to embed being youth shaped into everyone’s programme. At the same time, it helps our young people work with their leaders to learn leadership skills that they’ll use for the rest of their lives. This award is for Beavers, Cubs, Scouts and Explorers. The award is split into four badges. Young people earn the central badge first and then choose the order in which they earn the rest. They can decide on their requirements and what they want to do and then work with their leader to decide when they’ve met each requirement. The three outer parts are named lead, plan and represent. To support this, we have run 4 online virtual sessions, YouTube video, social media posts and face to face training at our County Conference. The County has also ran a very successful sixer and seconder training weekend.

I would also like to take this opportunity to say a huge thank you to all our amazing adult leaders and helpers that have made this year the best it can be for our young people. They have learnt so many skills for life! For this I personally would like to thank you. Youth Shaped Scouting allows our young people to make decisions to form and

The Youth Engagement Team have also been working closely with our amazing District Commissioners to make sure that we have Youth Shaped Scouting happening at every level of our Scouting family.

We have had so many successful recruitment campaigns. We are well on our way to making sure that every District in our County has a District Youth Commissioner or Youth Team and our team have been working alongside Districts to make this happen, we are here to support every District with Youth Shaped Scouting.

Our Youth Commissioners and Youth Team have sat on County Sub Committees and Boards to make sure that all decisions made by the County have a youth voice, from the Executive Committee, Growth and Development Board, Finance Committee, Top Awards Board, People Board, Squirrel Development Team, Adult Awards Board, and the Programme Team to name just a few. We are looking for more young people aged 18 to 25 to sit on our Protect Board and Bradley Woods Management Board.

We are of course very excited for the upcoming year and look forward to our scouting family coming back together even more to celebrate all the fantastic things Scouting has

to offer. Our young people are the future of Scouting and that’s why it’s so important that we guide, support, and give them our time and energy to lead us into the future together.

For everything you have done this year to support our young people and for everything you will do next year – Thank You! Toby Hammond West Yorkshire Scouts Youth Commissioner

2022 Roll of Honour

Awards issued between 1 January 2021 and 31 December 2021

Each year, I grow more impressed by the true kindness and deep commitment of you, our volunteers. As you’ve worked through the challenges of the pandemic, you’ve helped each other and truly lived our values. You’ve quietly gone the extra mile to help others and do your best and as a result our young people continue to shine brighter than ever. You all have my heartfelt thanks and congratulations for your incredible Scouting efforts and all you do to make our communities better places for many. These continue to be tough times, but it is for such times that Scouts shine brightest, and your generosity and commitment is so very special. Thank you again and congratulations to you all. Bear Grylls OBE Chief Scout

Huddersfield North - Andrew Oldfield, Damian Butterworth, Paul Crawshaw Huddersfield South East - John Hunte, Lindsey Woodward

Silver Wolf

Gillian Caine Leslie Peers Mark Stageman

Keighley - Daniel Mosby, James Credland, Joseph Gallucci, Rebecca Tillotson

Bar to the Silver Acorn

Roger Hyde Michael Jessop Victoria Pearson Gillian Peers

Spen Valley - Sarah Sowden, Susan Galloway Wharfedale - Lucinda Warnes

Silver Acorn

Chief Scout’s Commendation for Good Service

Elaine Clough Howard Fishwick Thomas Lynch Seamus Quinn

County - Julie Sellers, Tobias Hammond, Xavi Fishwick

Heavy Woollen - Amanda McCabe, Emily Clough, Jemma Smith, Jennifer Lane, Jessica Wormald, Matthew Tunnacliffe, Melanie Besford

Bar to the Award For Merit

Steven Ainley ~~Ma~~ rgaret Ferrari Richard Oldfield Andrew Penrose Anthea Smith

Halifax - Callum McNulty

Holme Valley - Christopher Penn, Joy Fieldsend, Judith Roberts, Lauren Breslin

Award for Merit

Brighouse - David Robert Burge Bradford Sout ~~h~~ - Andrew Horrocks

Huddersfield North - Amanda Nuttall, Conor Fishwick, David Palfrey, Jonathan Pearson, Kimberley Turner, Matthew Bottom, Richard Oldham

Heavy Woollen - Anthony Galvin, Michael Corley, Simon Peers, Stephen Jones

Huddersfield South East - Andrew Brown, Anthony Edwards, Richard Jessop, Robert Brayshaw, Sarah Marsland, Sharon Kyle, Simon Wadsworth

Holme Valley - Louise Rachel, Mary Palmer, Neil Ward, Rachel Loughlin, Richard Kerry, Stephen Molloy, Susan Weston, Yvonne Radcliffe

Spen Valley - Dean Walton, Justin Waite

West Yorkshire

County Scout Council 01484 715858 Bradley Wood Scout Campsite, www.wyscouts.org.uk Shepherds Thorn Lane, Brighouse, Charity number : 524829 West Yorkshire, HD6 3TU

Charity number : 524829 © West Yorkshire Scouts 2022.

Skills4life

Charity Registration No. 524829

Scout Association Registration No. 166

WEST YORKSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

WEST YORKSHIRE COUNTY SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Charity no. 524829
Scout Association no. 166
Hon. President K Leadbeater MP (from Sept 2020 onwards)
Hon. Vice Presidents B Fishwick K McKenzie M Walker
F Milner J Fothergill D Holdsworth
L Malloy P Haigh J Greenwood
M Stageman P Drake
Trustees The trustees who served during the year and to the date of approval were:
Ex officio:
I Womersley County Commissioner
C Dowson from Oct 2021 Acting County Chair
L Peers until Sept 2021 County Chair
J Greenwood until Sept 2021 County Treasurer
S Caselton from Sept 2021 County Treasurer
C Fletcher until Sept 2021 County Secretary
S Kelshaw from Sept 2021 County Secretary
T Hammond County Youth Commissioner
Elected by the AGM:
Phil Pearson G Caine until Sept 2021
B Halligan L Malloy from Sept 2021
C McNulty
Nominated by the County Commissioner:
E Clough
G Pierce
J Reynolds
H Fishwick
Co-opted:
J Young S Galvin from March 2022
J Booth R Hirst until Sept 2021
G Caine from Sept 2021 S Caselton until Sept 2021
Other attendees Right to attend:
(not trustees) I Hill Regional Commissioner
Invited to attend:
V Pearson Adult Representative to Council of the Scout Association
X Terry Youth Representative to Council of the Scout Association
Principal office County Office
Bradley Wood Scout Campsite
Shepherds Thorn Lane
Brighouse
HD6 3TU
Auditors Brosnans Bankers The Cooperative Bank
Birkby House PO Box 250
Birkby Lane Delf House
Brighouse Southway
HD6 4JJ Skelmersdale
HD1 2AL
Solicitors C Green Insurance advisors Unity Insurance Services
Whitaker Firth Solicitors Lancing Business Park
1 Manor Row Lancing
Bradford Sussex
BD1 4PB BN15 8UG

WEST YORKSHIRE COUNTY SCOUT COUNCIL

CONTENTS

----- Start of picture text -----
Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent auditors' report 4 - 6
Consolidated statement of financial activities 7
Statement of financial activities 8
Consolidated balance sheet 9
Balance sheet 10
Notes to the accounts 11 - 18
----- End of picture text -----

WEST YORKSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their report and the financial statements for the year ended 31 March 2022.

West Yorkshire County Scout Council is constituted under the Policy, Organisation and Rules of the Scout Association and is a registered charity established, and with Trustees appointed, in accordance with these Rules.

Administrative details relating to the charity, including Trustees details, can be found at the beginning of this report.

West Yorkshire County Scout Council continued throughout the year to provide leadership, advice and support for Scout Districts and, through them, for Scout Groups and their local communities within its boundaries.

The Trustees have, under section 17(5) of the Charities Act 2011, paid due regard to the guidance issued by the Charity Commission regarding public benefit in deciding what activities to undertake. The charity and its subsidiary undertakings meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship and community development headings.

West Yorkshire Scout County manages and administers Bradley Wood campsite and Green Withens Watersport Centre for the benefit of members and the community.

Structure, governance and management

The affairs are managed by the County Executive Committee (the Trustees) through a number of sub committees. One Trustee of the Executive should serve on each subcommittee. This year Finance, Risk, Appointments, Green Withens have operated.

The operation of the activity/training centre and campsite situated at Bradley Wood is delegated to the Board of WYS Trading Limited (company registration no. 4639375).

Review of the year

A full review of the year is published as a separate booklet.

The support of Scouting in the County created a deficit of £67,617 in the charity (2021: surplus of £163,656). It should be noted that the costs this year include expenditure on specific projects where the income was received and designated for this purpose in the previous financial period (see note 8).

Governance costs

The management costs of the charity and its subsidiary undertakings are considered minimal and are not reported separately since the assessment of the costs would be arbitrary. The only direct governance costs of the charity are the audit £3,840 (2021: £3,270) and County administration £nil (2021: £nil).

Reserves

Reserves are being held to ensure that the level of activity can be maintained for at least two years, without income through a policy to hold 75% of two year’s gross expenditure. This has been amended this year due to the impact of covid-19 and the Scout Association suspension of the organisation.

Future operation of the charity and its subsidiary undertakings

The Trustees are of the opinion that funds are sufficient to continue activities throughout the next year. Although income via membership levy has increased, it is anticipated it will take a further 12 months to reach pre Covid 19 levels. Scouting has returned, and numbers are now increasing as Scout Groups have re-commenced face to face scouting. WYS Trading income levels are better than anticipated as of Spring 2022. The business model has been changed to be volunteer led, budgets have been reduced and new approaches to income generation are being developed.

Risk management

The Executive and County team operate within the safety regulations of the Scout Association. The risks to the operation and management of the County have been assessed and kept under review and plans are in place to mitigate or eliminate the effect of potential risks.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Statement of disclosure to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

Approved on behalf of the trustees on 22 September 2022 by

I Womersley County Commissioner

WEST YORKSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the Scout Association Policy, Organisation and Rules. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF WEST YORKSHIRE COUNTY SCOUT COUNCIL

Opinion

We have audited the group financial statements of West Yorkshire County Scout Council and its subsidiaries for the year ended 31 March 2022, which comprise the Group and Parent Company Statement of Financial Activities, Group and Parent Company Balance Sheets and related notes including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard FRS102 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Auditors' report thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstaternent of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

WEST YORKSHIRE COUNTY SCOUT COUNCIL

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF WEST YORKSHIRE COUNTY SCOUT COUNCIL

Responsibilities of trustees

As is explained more fully in the Trustees’ Responsibilities Statement on page 3, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the group's and the parent charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. These included testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty. We also communicated relevant identified laws and regulations to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www. frc.org. uk/auditorsresponsibilities. This description forms part of our Auditors' report.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF WEST YORKSHIRE COUNTY SCOUT COUNCIL

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with Section 145 of the Charities Act 2011 and the regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

23 September 2022

Laura Brain FCA (Senior Statutory Auditor) for and on behalf of Brosnans Limited Chartered Accountants & Statutory Auditors

Birkby House Birkby Lane Brighouse HD6 4JJ

WEST YORKSHIRE COUNTY SCOUT COUNCIL

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

Income and endowments from:
Donations and grants (note 2)
Charitable activities
Activities and events
International trips
Green Withens - Watersports Centre
Other trading activities
Membership subscriptions
Less: Payable to H Q
Trading subsidiary income
Investments (note 2)
Total
Expenditure on:
Raising funds
Trading subsidiary wages
Trading subsidiary depreciation
Other trading subsidiary costs
Charitable activities
Grants & donations (note 3)
Training
Activities and events
Jamboree
International trips
Big Camp
Equipment
Insurance
Depreciation
Governance
Total
Transfers between funds
Taxation
Net movement in funds
Total funds brought forward
Total funds carried forward
Donations and legacies
Net income/(expenditure)
Net membership subscriptions retained
Training courses, D of E, Canoe courses
Green Withens - Watersports Centre
Stationery, postage & office expenses		 Unrestricted
funds
£
20,555
20,555
4,003
48,823
12,268
15,555
80,649
232,225
(208,836)
23,389
144,252
167,641
168
269,013
38,636
4,147
108,339
151,122
1,300
8,887
46,083
-
30,288
-
16,858
38,603
5,621
8,422
2,691
3,520
162,273
313,395
(44,382)
-
-
(44,382)
374,660
330,278		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
335
-
-
-
-
-
-
-
10,720
-
11,055
11,055
(11,055)
-
-
(11,055)
194,736
183,681		 2022
Total
£
20,555
20,555
4,003
48,823
12,268
15,555
80,649
232,225
(208,836)
23,389
144,252
167,641
168
269,013
38,636
4,147
108,339
151,122
1,300
8,887
46,418
-
30,288
-
16,858
38,603
5,621
8,422
13,411
3,520
173,328
324,450
(55,437)
-
-
(55,437)
569,396
513,959		 2021
Total
£
215,322
215,322
9,447
40,397
2,813
(50)
52,607
282,440
(226,490)
55,950
6,782
62,732
250
330,911
60,137
4,803
44,872
109,812
-
607
13,432
-
38,041
1,990
10,702
8,678
6,644
7,404
15,506
3,330
106,334
216,146
114,765
-
-
114,765
454,631
569,396

The fund analysis for the year ended 31 March 2021 is detailed in note 16.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

CHARITY STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

Income and endowments from:
Donations and grants
Charitable activities
Activities and events
Jamboree
International trips
Equipment sales
Training courses, D of E, Canoe courses
Green Withens - Watersports Centre
Other trading activities
Membership subscriptions
Less: Payable to H Q
Investments (note 2)
Total
Expenditure on:
Charitable activities
Grants & donations (note 3)
Training
Activities and events
Jamboree
International trips
Big Camp
Green Withens - Watersports Centre
Equipment
Stationery, postage & office expenses
Insurance
Bad debt provision - trading subsidiary loan
Depreciation
Governance
Total
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure)
Donations and legacies		 Unrestricted
funds
£
1,505
1,505
4,003
-
48,823
12,268
15,555
80,649
232,225
(208,836)
23,389
168
105,711
1,300
8,887
46,083
-
30,288
-
16,858
38,603
5,621
8,422
2,691
3,520
162,273
(56,562)
-
(56,562)
371,670
315,108		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
335
-
-
-
-
-
-
-
-
10,720
-
11,055
(11,055)
-
(11,055)
194,736
183,681		 2022
Total
£
1,505
1,505
4,003
-
48,823
-
12,268
15,555
80,649
232,225
(208,836)
23,389
168
105,711
1,300
8,887
46,418
-
30,288
-
16,858
38,603
5,621
8,422
-
13,411
3,520
173,328
(67,617)
-
(67,617)
566,406
498,789		 2021
Total
£
161,257
161,257
9,447
-
40,397
-
2,813
(50)
52,607
282,440
(226,490)
55,950
176
269,990
-
607
13,432
-
38,041
1,990
10,702
8,678
6,644
7,404
-
15,506
3,330
106,334
163,656
-
163,656
402,750
566,406

The fund analysis for the year ended 31 March 2021 is detailed in note 17.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2022

Notes
Tangible assets
Leasehold buildings & fixtures
4
Current assets
Stock
Debtors
6
Cash at bank and in hand
Liabilities
7
Total current assets
Total net assets
8
Restricted funds
Development Fund (in fixed assets)
Fell Bursary
Grand Lodge fund for Bradley Wood storage building
Royal St George for The Hub
Unrestricted funds
General fund
Total charity funds
Creditors: amounts falling due within one
year
The funds of the charity:		 £
£
204,495
18,928
67,416
357,712
444,056
(134,592)
309,464
513,959
107,957
224
74,500
1,000
183,681
330,278
513,959
2022		 £
£
130,546
21,796
12,148
461,234
495,178
(56,328)
438,850
569,396
118,677
559
74,500
1,000
194,736
374,660
569,396
2021

Approved by the Executive Committee on 22 September 2022

I Womersley S Caselton County Commissioner Treasurer

WEST YORKSHIRE COUNTY SCOUT COUNCIL

CHARITY BALANCE SHEET

AS AT 31 MARCH 2022

Notes
£
£
Tangible assets
Leasehold buildings & fixtures
4
201,867
Investment WYS Trading Ltd
5
48,217
250,084
Current assets
Debtors
6
59,906
Cash at bank and in hand
304,751
364,657
Liabilities
7
(115,952)
Total current assets
248,705
Total net assets
498,789
Restricted funds
Development Fund (in fixed assets)
107,957
Fell Bursary
224
Grand Lodge fund for Bradley Wood storage building
74,500
Royal St George for The Hub
1,000
183,681
Unrestricted funds
General fund
315,108
Total charity funds
498,789
2022
Creditors: amounts falling due within one
year
The funds of the charity:
Approved by the Executive Committee on 22 September 2022		 £
£
124,057
48,217
172,274
7,419
433,045
440,464
(46,332)
394,132
566,406
118,677
559
74,500
1,000
194,736
371,670
566,406
2021

I Womersley S Caselton County Commissioner Treasurer

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

1.1 Basis of preparation of the accounts

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2019), the Financial Reporting Standard, the Charities Act 2011 and applicable regulations.

The financial statements are prepared on the historic cost basis of accounting. Both the current and comparative period cover 12 months. The accounts are prepared in £ sterling.

1.2 Income

These are included (net of VAT where applicable) in the statement of financial activities when:

Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the statement of financial activities net of any amount paid out. This is because these subscriptions are just held as agent before being paid out to head quarters.

Grants and donations are included when the charity is more likely than not to receive entitlement to the resources.

Income from tax reclaims are included at the same time as the claim is made. Claims are made in a timely fashion from when the gift is received.

The value of any volunteer help received is not included in the accounts but is described in the trustees’ annual report.

Investment income is included in the accounts when receivable.

1.3 Expenditure and liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Costs of generating funds comprise costs associated with attracting voluntary income. Charitable expenditure comprises these costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Governance costs include costs of preparing and examining the statutory accounts, the cost of county administration and the cost of any legal advice to trustees on governance and constitutional

1.4 Tangible fixed assets

Fixed assets are stated at cost less accumulated deprecation. The cost of additions below £2,000 and of items with a useful economic life of less than a year are not capitalised. Training, camping equipment and computers are now written off on acquisition.

Depreciation is charged on a straight-line basis:

Buildings over the term of the lease (30 years) Internal fixtures and fittings at 15% per annum

Plant and machinery at 25% per annum Office equipment at 25% per annum Storage buildings at 10% per annum

1.5 Stocks

These are valued at the lower of cost or realisable value. Training resources are not valued.

1.6 Deferred taxation

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
2 Group income
Unrestricted Restricted 2022 2021
funds funds Total Total
£ £ £ £
(i) Donations and grants
- - -
Canoe Centre grants/sponsorship 3,000
- - -
Green Withens grants and donations 17,384
- - -
Grand Lodge 74,500
- - -
Legacy 56,323
Miscellaneous 1,505 - 1,505 10,050
Government/council covid support for
-
WYS Trading Limited 19,050 19,050 54,065
-
20,555 20,555 215,322
(ii) Investments
Bank interest 168 - 168 250
168 - 168 250
3 Group expenditure
Unrestricted Restricted 2022 2021
funds funds Total Total
£ £ £ £
- -
Donations and grants 1,300 1,300
- -
1,300 1,300
Charity expenditure
Unrestricted Restricted 2022 2021
funds funds Total Total
£ £ £ £
Donations and grants
- - - -
Donation to WYS Trading Limited
- - - -
----- End of picture text -----

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

4 Tangible fixed assets

Group
Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
Disposals
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Charity
Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Assets under
construction
£
-
91,221
-
91,221
-
-
-
-
91,221
-
Assets under
construction
£
-
91,221
91,221
-
-
-
91,221
-		 Jubilee
Centre
£
321,612
-
-
321,612
202,935
10,720
-
213,655
107,957
118,677
Jubilee
Centre
£
321,612
-
321,612
202,935
10,720
213,655
107,957
118,677		 £
145,090
286
-
145,376
133,221
6,838
-
140,059
5,317
11,869
£
81,417
-
81,417
76,037
2,691
78,728
2,689
5,380
Furnishings,
plant and
equipment
Furnishings,
plant and
equipment		 Total
£
466,702
91,507
-
558,209
336,156
17,558
-
353,714
204,495
130,546
Total
£
403,029
91,221
494,250
278,972
13,411
292,383
201,867
124,057

The are additional buildings, facilities and equipment owned by the charity but not included above as these were written off in the past and no detailed record retained.

The asset under construction is a storage building.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

5 Fixed asset investments

Charity

WYS Trading Limited (100% controlled subsidiary)

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Loan|98,217|98,217| |Bad debt provision|(50,000)|(50,000)| |48,217|48,217|

----- End of picture text -----

The charity have agreed not to seek repayment of their loan to WYS Trading Limited, to the extent that this would leave WYS unable to settle its third party debts. A bad debt provision of £50,000 has currently been made in view of the Covid-19 impact on the Bradley Wood centre.

In the year to 31 March 2022 WYS Trading Limited produced the following results:

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Turnover|144,252|6,856| |Covid support|19,050|54,065| |Direct costs|(43,257)|(9,939)| |Gross profit|120,045|50,982| |Overheads|(107,865)|(99,873)| |Net (loss)/profit|12,180|(48,891)| |-|-| |Charitable donation to County| |Taxation|-|-| |Retained profit for year|12,180|(48,891)| |Reserves carried forward|(34,832)|(47,012)|

----- End of picture text -----

The loss for the year is after charging repair costs (after County grants) at Bradley Wood in the order of £13,260 (2021: £4,177) and insurance premiums of £8,217 (2021: £9,472).

WYS Trading Limited is a wholly controlled subsidiary of West Yorkshire County Scout Council, with the Directors appointed to act as the member on behalf of the Executive Committee.

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |6|Debtors|Group|Group|Charity|Charity| |2022|2021|2022|2021| |£|£|£|£| |Trade debtors|-|-|-|-| |Prepayments and accrued income|67,416|12,148|59,906|7,419| |67,416|12,148|59,906|7,419| |7|Creditors|Group|Group|Charity|Charity| |2022|2021|2022|2021| |£|£|£|£| |Trade creditors|24,506|7,942|8,548|-| |Amounts owed to group and associated| |-|-|-|-| |undertakings| |Accruals and deferred income|110,086|48,332|107,404|46,332| |Taxation & Social Security|-|54|-|-| |134,592|56,328|115,952|46,332|

----- End of picture text -----

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

8 Group movements on funds

Unrestricted funds
General fund
Designated funds:-
Sovereign for Bradley Wood storage building
Lloyds Foundation for WYS Global
RSA funding for pool renovation
Hardship fund
Green Withens covid funding
Bushell legacy for Bushell Shelters
Total unrestricted funds
Restricted funds
Development fund (in fixed assets)
(a)
Fell bursary
(b)
(c)
Royal St George for The Hub
(d)
Total restricted funds
Total group funds
Grand Lodge fund for Bradley Wood
storage building		 £
294,003
5,000
1,000
2,000
1,000
15,334
56,323
374,660
118,677
559
74,500
1,000
194,736
569,396
Balance at
1 April 2021		 Income
269,013
-
-
-
-
-
-
269,013
-
-
-
-
-
269,013		 £
(259,571)
-
(1,000)
(2,000)
-
(15,334)
(35,490)
(313,395)
(10,720)
(335)
-
-
(11,055)
(324,450)
Expenditure		 £
303,445
5,000
-
-
1,000
-
20,833
330,278
107,957
224
74,500
1,000
183,681
513,959
Balance at 31
March 2022

(a) The Development Fund represents grants and donations towards the cost of the Jubilee Centre at Bradley Wood. This is the net book value of the building.

(b) Represents funds donated to aid young person overseas expeditions.

(c) Represents funds donated by The Grand Lodge of Mark Master Masons Fund of Benevolence towards the construction of a storage building at Bradley Wood. This has been spent on the building now, and shows as a fixed asset. The fund will reduce as the asset is depreciated.

(d) Represents funding from the Royal Society of St George Charitable trust for The Hub.

9 Division of group net assets between funds

Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors		 Unrestricted
Funds
96,538
18,928
67,416
281,988
(134,592)
330,278		 Restricted
Funds
107,957
-
-
75,724
-
183,681		 Total
204,495
18,928
67,416
357,712
(134,592)
513,959

The loan from the charity to WYS Trading Limited of £98,217 (2021: £98,217) shown within investments represents cash and stocks to fund development in the Jubilee Centre, carry out major repairs and to provide working capital for the operation of the whole of Bradley Wood, the management of which is subcontracted to WYS Trading Limited. No interest is charged on the loan, but the distributable taxable profits after payment of all operating costs relating to Bradley Wood, are donated back to the County.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

10 Staff costs

No wages are paid directly by the County.

No employee was paid at a rate in excess of £60,000 per annum.

11 Trustees expenses - charity

The members of the Executive Committee are not remunerated, but did receive reimbursement of expenses in connection with other responsibilities in the County amounting to £530 (2021: £165).

12 Auditor's remuneration

Remuneration for the audit, including fees paid for accountancy and payroll services to the auditor, is £8,004, (2021: £6,741).

13 Lease commitments - charity

Bradley Wood

Lease of 40 years from 1 January 1992 at a rent of £1 per annum (if demanded). Lease updates are in progress which will extend the lease term by a further 25 years.

To date no rent has been demanded.

14 Related parties

Other than expenses directly reimbursed to members of the Executive as disclosed above, transactions may have taken place with other bodies within the Scout Movement of which members of the Executive are also trustees. No specific disclosure of these is made since no individual member is in a position of having control of any of the bodies or in receipt of any personal benefit.

A wholly controlled trading subsidiary, WYS Trading Ltd manages Bradley Wood on behalf of the County. Accommodation/room hire charges of £6,628 (2021: £862) were paid to this company.

15 Going concern and post balance sheet events

The Trustees are of the opinion that funds are sufficient to continue activities for 12 months from the approval date, and hence the accounts have been prepared on a going concern basis. Income via membership levy is expected to increase in the coming year as scouting has now returned. Detailed budgets have been set to control expenditure and will be closely monitored as per ongoing governance.

As set out in note 5, the charity has agreed not to seek repayment of their loan to WYS Trading Limited (the trading subsidiary company), to the extent that this would leave WYS Trading Limited unable to settle its third party debts. This support has been budgeted for as part of the going concern assessment made by the charity's trustees.

WYS Trading income levels are better than anticipated as of Spring 2022 (the trading subsidiary company - see note 5 for information). Bookings are returning and budgets have been reduced to reflect the anticipated income levels. The business model has been changed to be more volunteer led and new approaches to income generation are being developed.

16 Capital commitments

A further £9,300 is to be spent after the year end to complete the storage building listed as an asset under construction in note 4.

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
16 Consolidated statement of financial activities for year ended 31 March 2021 (Group)
Income and endowments from: Unrestricted Restricted 2021
funds funds Total
Donations and legacies £ £ £
Donations and grants (note 2) 134,822 80,500 215,322
134,822 80,500 215,322
Charitable activities
Activities 9,447 - 9,447
- - -
International trips
Jamboree 40,397 - 40,397
- -
Equipment sales
-
Training courses, D of E, Canoe courses 2,813 2,813
-
Green Withens - Watersports Centre (50) (50)
-
52,607 52,607
Other trading activities
-
Membership subscriptions 282,440 282,440
-
Less: Payable to H Q (226,490) (226,490)
-
Net membership subscriptions retained 55,950 55,950
-
Trading subsidiary income 6,782 6,782
-
62,732 62,732
Investments (note 2) 250 - 250
Total 250,411 80,500 330,911
Expenditure on:
Raising funds
-
Trading subsidiary wages 60,137 60,137
-
Trading subsidiary depreciation 4,803 4,803
-
Other trading subsidiary costs 44,872 44,872
-
109,812 109,812
Charitable activities
Training 607 - 607
Activities and events 10,432 3,000 13,432
- - -
International trips
-
Big Camp 38,041 38,041
Jamboree 1,990 - 1,990
Green Withens - Watersports Centre 8,702 2,000 10,702
-
Equipment 8,678 8,678
-
Stationery, postage & office expenses 6,644 6,644
Insurance 7,404 - 7,404
Depreciation 4,786 10,720 15,506
Governance 3,330 - 3,330
90,614 15,720 106,334
Total 200,426 15,720 216,146
Net income/(expenditure) 49,985 64,780 114,765
Transfers between funds - - -
Net movement in funds 49,985 64,780 114,765
Total funds brought forward 324,675 129,956 454,631
Total funds carried forward 374,660 194,736 569,396
----- End of picture text -----

WEST YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

17 Statement of financial activities for year ended 31 March 2021 (charity)

Income and endowments from:
Donations and grants (note 2)
WYS Trading Limited - donation
Charitable activities
Activities
Jamboree
International trips
Equipment sales
Training courses, D of E, Canoe courses
Green Withens - Watersports Centre
Other trading activities
Membership subscriptions
Less: Payable to H Q
Investments (note 2)
Total
Expenditure on:
Charitable activities
Grants & donations (note 3)
Training
Activities
Jamboree
International trips
Big Camp
Green Withens - Watersports Centre
Equipment
Stationery, postage & office expenses
Bad debt provision - trading subsidiary loan
Insurance
Depreciation
Governance
Total
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
Donations and legacies
Net income/(expenditure)		 Unrestricted
funds
£
80,757
-
80,757
9,447
-
40,397
-
2,813
(50)
52,607
282,440
(226,490)
55,950
176
189,490
-
607
10,432
-
38,041
1,990
8,702
8,678
6,644
-
7,404
4,786
3,330
90,614
98,876
-
98,876
272,794
371,670		 Restricted
funds
£
80,500
-
80,500
-
-
-
-
-
-
-
-
-
-
80,500
-
-
3,000
-
-
-
-
-
-
-
-
10,720
-
13,720
66,780
-
66,780
129,956
196,736		 2021
Total
£
161,257
-
161,257
9,447
-
40,397
-
2,813
(50)
52,607
282,440
(226,490)
55,950
176
269,990
-
607
13,432
-
38,041
1,990
8,702
8,678
6,644
-
7,404
15,506
3,330
104,334
165,656
-
165,656
402,750
568,406