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2024-03-31-accounts

Accounts for the year ended 31 March 2024

MANCHESTER SOUTH DISTRICT SCOUT COUNCIL

TRUSTEES: Ex-Officio / Appointment Name DISTRICT COMMISIONER

DENE BONAR

TRUSTEES: Elected

CHAIR

ANTHONY BOGGIANO

SECRETARY TREASURER

PHIL GUNHOUSE CHRIS ALLERTON TOMMY BROWN LOUISE CRASCALL LIAM HUDSPITH

SHANE NOLAN

Bankers:
Unity Trust Bank
Four BrindleyPlace,Birmingham,B1 2jb.
Bankers:
Unity Trust Bank
Four BrindleyPlace,Birmingham,B1 2jb.
District Registration Number with The
Scout Association:
17118
Charity Registration Number:
1020173
Contact Name And Address: Anthony Boggiano (Chair) 31 Egerton Road
North,Manchester,M21 0SN.

Treasurers Report 2023 – 2024

Thanks to all group treasurers as all deadlines for payment of capitation were met for County. The accounts require signing off by the Independent Examiner for submission to the Charities Commission. The District continues to raise a District levy to support the opening of new sections/groups, training, administration costs and other activities in the District.

Capitation: All groups met their capitation within the year end, my thanks go to the treasurers of individual groups who enabled this to be achieved. Network currently does not have any members. The Explorer units continue to have accounting and payments passed through their hosting groups.

The growth of new groups and sections presents an initial challenge and risk to the District. The new groups and sections established this year had their HQ capitation met by the District, partially from the District levy and partly from grants and charitable funds.

Training: County has covered the cost of most training since September 2010, which now includes First Aid training. The District supports specific agreed training outside County, when appropriate, this includes training for the District First Response Trainer which was ran at several points throughout the year. In addition, District have now agreed to pay 50% of Gilwell reunion fees.

Badges: Badges are now accounted for in the District Accounts. County and District badges are administered by Kevin Lowe (ADC Programme) and are issued without charge. Groups purchase all other badges from other sources. Remaining stocks are available to groups for swapping at International events.

Motion Picture Licence : The District has applied for a renewal of an umbrella licence on behalf of the groups allowing for the legal use of pre-recorded DVD/Blue Ray media or downloads by groups in support of scouting activities.

At the end of the year income reserves amounted to £45,451.14, this is primarily because this last year had two capitation payments be paid. 2023 capitation payment of £50,064.00 was delayed due late invoicing so both 2023 and 2024 capitation was paid in the same financial year.

The District’s policy on reserves is to hold an amount of £4,000 to enable it to sustain any District activity or support any group in the absence of any further funds being available to enable the District to discharge its responsibilities.

The Trustees have identified the major risks to which they believe the District is exposed. They have reviewed these and established systems to mitigate them.

...............................................................................................................................................

The objects of the District are: -

Approved by the Trustees on INSERT DATE and signed on their behalf by:-

............... ...................................................... Anthony Boggiano, Chair

.................C.K.Allerton................................................... Chris Allerton, Treasurer

C4

MANCHESTER SOUTH DISTRICT SCOUT COUNCIL

Receipts for the year ended March 31 2024

Budget Details This Year Last Year
Membership subscriptions 73,887.47 47,341.50
Investment income
Bank Interest 1,064.06 458.25
Other District Funds 0.00 0.00
Sub total 1,064.06 458.25
Donations/Grants 750.00 16,500.00
Sub total 750.00 16,500.00
Activities
Camps 0.00 0.00
Events 0.00 2,262.00
Jamboree 2,956.19 29,020.64
Sub total 2,956.19 31,282.64
Fund raising 0.00 0.00
Sub total 0.00 0.00
Other Income
Misc.Other Income - Loan repayment 0.00 0.00
Sub total 0.00 0.00
Sundry receipts
Sub total 0.00 0.00
TOTAL RECEIPTS FOR THE YEAR 78,657.72 95,582.39

[MANCHESTER SOUTH DISTRICT SCOUT COUNCIL]

Payments for the year ended March 31 2024

Budget Details This Year Last Year
Premises
English Martyrs Upkeep 0.00 0.00
Sub total 0.00 0.00
Donations/Grants 0.00 500.00
Sub total 0.00 500.00
Activities
Camps 103.73 0.00
Events 450.00 4,902.00
Jamboree 10,150.00 22,800.00
Sub total 10,703.73 27,702.00
Fundraising Expenses
Sub total 0.00 0.00
Admin/Establishment Expenses
Capitation HQ and County 132,457.00 50,064.00
Sub total 132,457.00 50,064.00
Trustee Expenses
Expenses (bank charges) 72.00 72.00
Sub total 72.00 72.00
Training
Sub total 280.00 1,738.78
Other Expenses
Film and Video Licence 353.35 320.94
Website (Inc. Online Advertising/OSM) 351.60 1,215.50
Gilwell 24 Refunds 0.00 0.00
Xmas Cards 0.00 0.00
PPE Costs 0.00 0.00
Misc Other Expenses (District Neckers) 109.05 434.45
Sub total 814.00 1,970.89
Purchase of Capital Equipment
Sub total 0.00 0.00
Purchase of Badges (Inc. Badge @ Home
Programme) 1,158.00 937.94
Sub total 1,158.00 937.94
PAYMENTS FOR THE YEAR 145,484.73 82,985.61
TOTAL PAYMENTS FOR THE YEAR 145,484.73 82,985.61

C5

MANCHESTER SOUTH DISTRICT SCOUT COUNCIL

Statement of Assets and Liabilities for the year ended March 31 2024

Budget Details This Year Last Year
Monetary Assets
Bank Deposit Account 45,451.14 112,278.15
Sub total **45,451.14 ** 112,278.15
TOTAL Monetary Assets **45,451.14 ** 112,278.15
Other Monetary Assets
Outstanding Balance on Equals Card 0.00 0.00
Investment Assets 0.00 0.00
Non Monetary Assets
Badge Secretary's Stock 0.00 0.00
Liabilities (payment within the year) 0.00 0.00
Accounts not paid
Liabilities (payment after the year) 0.00 0.00
Contingent Liabilities and Future Obligations 0.00 0.00

Trustees' Annual Report

For the period

----- Start of picture text -----
From (start date) D 1 0 4 2 3 to end date 3 1 0 3 2 4
Section A Reference and administration details
Charity name MANCHESTER SOUTH DISTRICT SCOUT COUNCIL
Other names the charity is known by
Registered charity number (if any) 1 0 2 0 1 7 3
HQ registration number
Charity’s principal address 31 Egerton Road North
Manchester
Postcode M 2 1 0 S N
----- End of picture text -----

Names of the charity trustees who manage the charity

(These (These will be published in the annual report of the charity and the Charity Register if reporting for a Registered be published in the annual report of the charity and the Charity Register if reporting for a Registered be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
Trustee Name Office (if any) Dates acted if not
for whole year
1 Anthony Boggiano Chair
2 Shakila Elahi Trustee
3 Lee O'Neil Trustee
4 Chris Allerton Trustee/Treasurer
5 Shane Nolan Trustee
6 Dene Bonar Trustee
7 Philip Gunhouse Trustee/Secretary
8 Jonathan Allerton Trustee
9
10
11
12
13
14
15

Names and addresses of advisers (optional information but encouraged as best practice) (These will be published in the annual report of the charity)

Type of advisor Name Address

1 LT700001 (27 February 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 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. (e.g. trust deed, constitution) How the charity is constituted The District is a trust established under its rules which are common to all Scouts. (e.g. trust, association, company) Trustee selection methods The Trustees are appointed in accordance with the Policy, (e.g. appointed by, elected by) Organisation and Rules of The Scout Association.

Additional governance issues (optional information but encouraged as best practice)

You may choose to include additional information, where relevant, about:

Policies and procedures adopted for: a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them

The District is managed by the District Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout District 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 Trustee Board consists of the Chair, Treasurer and 6 Trustees (including 2 Ex Officio Trustees, and 1 co-opted Trustees) and meets every 3 months. Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board.

This District Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life.

2 LT700001 (27 February 2024)

Section B Structure, governance and management (continued)
Risk and Internal Control (Specimen 1)
The District Trustee Board has identified the major risks to
which they believe the District is exposed, these have been
reviewed and systems have been established to mitigate
against them. The main areas of concern that have been
identified are:
Damage to the building, property and equipment. The
District would request the use of buildings, property and
equipment from neighbouring organisations such as the
church, community centre and other Scout Districts. The
District has sufficient buildings and contents insurance in
place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The
District through the capitation fees contributes to the Scout
Associations national accident insurance policy. Risk
Assessments are undertaken before all activities.
Reduced income from fund raising. The District is primarily
reliant upon income from subscriptions and fundraising. The
District does hold a reserve to ensure the continuity of
activities should there be a major reduction in income. The
Board could raise the value of subscriptions to increase the
income to the District on an ongoing basis, either
temporarily or permanently.
Reduction or loss of leaders. The District is totally reliant
upon volunteers to run and administer the activities of the
District. If there was a reduction in the number of leaders to
an unacceptable level in a particular section or the District
as a whole then there would have to be a contraction,
consolidation or closure of a section. In the worst case
scenario the complete closure of the District.
Reduction or loss of members. The District provides
activities for all young people aged 4 to 18. If there was a
reduction in membership in a particular section or the
District as whole then there would have to be a contraction,
consolidation or closure of a section. In the worst case
scenario the complete closure of the District.
Risk and Internal Control (Specimen 2)
The District has in place systems of internal controls that
are designed to provide reasonable assurance against
material mismanagement or loss, these include 2
signatories for all payments and a comprehensive insurance
policies to ensure that insurable risks are covered.

3 LT700001 (27 February 2024)

Section C Objectives and activities
Summary of the objects of the charity set
out in its governing document
Summary of the main activities in relation
to these objects

The Purpose of Scouting
Scouting exists to actively engage and support young
people in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these 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
Scouting takes place when young people, in partnership
with adults, work together based on the
values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
The District supports all Groups within the District in the
pursuit of the above objectives, and does this via the
provision of additional training activities, direct funding, and
the provision of advice and expertise from members of the
District Executive, other groups and other parts of Scouting.

Additional details of the objectives and activities (optional information but encouraged as best practice)

Youmay chooseto include further
statements, where relevant, about:
• policy on grantmaking;
• contribution made by volunteers;
• policy on investments.
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.

4 LT700001 (27 February 2024)

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Section D Achievements and performance
Summary of the main achievements of
the charity during the year
The District continued to grow and achieved an increase of
10% in new young people and adult volunteers, over the
previous year.
Grants were obtained over the year, and were mainly used
for recruitment of adult volunteers and to subsidise
membership fees for young people.
Section E Financial Review
Brief statement of the charity’s policy on
reserves Reserves Policy
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 Trustee Board considers that the District should hold
a sum equivalent to 12 months running costs, circa £10000.
The District held reserves of approximately £20000 against
this at year end. This is above the level required for
operating expenses. However this can be explained by the
District also holding funds to assist groups who may run into
financial difficulty, so that assistance can be provided whilst
that group returns to financial health.
Quantify and explain any
designations
Details of any funds materially in deficit
(circumstances plus steps to eliminate)
Further financial review details (optional information)
You may choose to include additional
information, where relevant, about: Investment Policy (Specimen 1)
• the charity’s principal sources of funds
(including any fundraising); The District's Income and Expenditure is small and as a
consequence does not have sufficient funds to invest in
longer-term investments such as stocks and shares. The
District has therefore adopted a low risk strategy to the
investment of its funds. All funds are held in cash using only
mainstream banks or building societies or The Scout
Association's Short Term Investment Service.
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5 LT700001 (27 February 2024)

• how expenditure has supported the key The District Trustee Board regularly monitors the levels of objectives of the charity; bank balances and the interest rates received to ensure the District obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the District Trustee Board considers the cash flow requirements. • investment policy and objectives;

a Section F Other Optional Information Plans for future periods (details of any significant activities planned to achieve The Scout Association is carrying out a general review and them) overhaul of compliance that will affect our District and change some of our working practices.

As the changes are based around making Scouting safer for young people and adults, we will naturally be implementing them as they are rolled out.

a Section G Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

Signature(s) DB Full name(s) es Anthony Boggiano Dene Bonar Position (eg Secretary, Chair) Chair Trustee ES Date | 0 3 0 5 2 4

6 LT700001 (27 February 2024)