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2024-03-31-accounts

Stroud and Tetbury District Scout Council

Registered Charity No: 1026324

Trustees’ Annual Report

Address:

St Swithun’s Hall, Downton Road, Leonard Stanley, Gloucestershire GL10 3LT

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:

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.

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 and Trustees and meets every 2 months. Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

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.

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 comprehensive insurance policies to ensure that insurable risks are covered.

Trustees:

Tony Dover, (District Chairman), Paul Bentley, (District Lead Volunteer – appointed 8[th] September 2023), Ali Andrews, (District Explorer Scout Commissioner), Alex Bingle, (District Scout Network Commissioner), Keelan Tootall, Rhys Herschell-Burns (District Youth Lead – appointed 1[st] December 2023), Chris Jones, (Chairman Appointments Advisory Committee), Keith Stanley.


We were delighted with the appointment of Paul Bentley as District Commissioner, (now District Lead Volunteer), and of Rhys Herschell-Burns as District Youth Commissioner, (now District Youth Lead, (with Carol O’Donnell acting as DC for part of the year under review.

Reports

District Lead Volunteer

I was appointed DC for Stroud and Tetbury at the end of September 2023 so in the role starting in October. Previously I had been Akela with Slimbridge Cubs and then as their Scout Leader before applying for this. The DLV role is a very diverse role and not just “getting out there” as I am finding out. I have been able to visit all of the Groups in the District which means not all Sections yet but working on it. Lots of administration behind the scenes which needs to be completed timely. I have visited sections in the venues, at camps or activities throughout the District, and glad to say that activities are happening and with lots more planned. I was also at a joint Beaver Leaders meeting which was informative so well done to Mary for organising this and the Leaders for taking part. Thank you, and now looking to do the same for Cubs, Scouts etc, so an ADC for those please.

Aims - I have a few aims to achieve in the short term and long term so looking for support in many different areas. This will make us smarter and more effective as a District and in turn, as Groups. Looking at an annual District event as well as international events and

getting input from Stroud & Tetbury, both Young People and Leaders. We need a new Trustee Board which will work on two levels, Admin, Governance and the Operational and Events, so require a range of Trustees please. I have contacted local organisations for help but if any home-grown and Youth would be great. Thank you for those already on the Board and have been there some time, potentially wishing for a change but definitely more support and input needed.

Census – First time at completing for me, finished on time with support from Louise, Thank you. Ended up with District growth of 4% and since have had regular input from new Squirrels, Beavers, Cubs and Scouts wanting to join as well as starting a new Squirrel drey, credit to those Leaders involved, so keeping the district moving forwards.

Compliance – Still pushing for Groups / Sections to complete admin and keep up to date with DBS / Mandatory training, but the number of non-compliance is getting lower, I would say partly due to lack of GSL’s to push this, so possibly a spreadsheet / chart to keep you up to date and support from your Group Boards, we do need more GSL etc please.

Transformation – In short, we need lots more Adult and Youth Leaders to get into Groups / Sections to fully support, we do have a good percentage who will “just” go through transformation and some who will need further support. I am asking that as we get new Young People requests to join sections, we ask their Parent if they would like to become a Parent Helper / potential Leader.

My own training and courses are going well, I was at Gilwell in March which covered lots of areas with another course (Cranham) later this year. We now have some HQ support to help restart Stonehouse.

NNA–Nights away training is taking place with our 3-person team ending with a supported camp in July / August, (dates to be confirmed). They also check the NAN forms first for me to approve.

Paul Bentley – District Lead Volunteer

Youth Commissioner (District Youth Lead

I have now been in the youth lead role for five months and in that time, I have had the opportunity to visit different groups and section and attended some larger events. Travelling round the district has allowed me to meet the young people and tell them a little bit more about this role but also to talk to thew amazing leaders that keep their groups running. It has been great to see that there is a lot of youth shaped scouting happening throughout our district and the voices of young people are being listened too.

In April, myself and a few youth leads from around the county, travelled to Gilwell for the Youth Lead Support Weekend. This provided us the opportunity to meet other youth leads

from around the country, share ideas and take part in some informative sessions run by headquarters.

At the end of April, I had the chance to help run module B during the county Young Leader Module Day. It was great to young leaders from around the county enjoying this day of training.

Heading into May, I headed to Snowdonia with the district explorers for the bank holiday weekend pack full of activities and hikes. The explorers seemed to thoroughly enjoy this even if they were a little tired after the mountain hike! The week after, I attended the Randwick Wap where Randwick Scouts ran both the car parking and a brownie stall. The young people played a massive part in the event and there were smiles all around.

Looking into the future, I’m excited to continue my journey around the district, meeting more leaders and young people. I am looking forward to attending Strategy this year as well as Worcester District Camp to see how they run such an event. Lastly, I am excited to be heading out to Norway in July with the UK Roverway Contingent alongside Patrol 43 (Gloucestershire) of which Stroud and Tetbury are represented within.

Rhys Herschell-Burns – District Youth Lead

World Scout Jamboree 2023

Steve Jackson and 12 young people from Stroud & Tetbury District attended the ‘much publicised’ WSJ in South Korea in July/August 2023, as part of the Gloucestershire County Unit. Following selection in Autumn 2021, each participant successfully raised the £4000 fee for attending the WSJ and aside from receiving various donations, individuals undertook a wide variety of fundraising events, including some hedge cutting and tree felling at District HQ.

Arriving in Seoul amid a heatwave at the end of July 2023, rumours were already rife about the unpreparedness of the site. After 8 days in Seoul, the Unit moved to the south of the country and were the first UK unit to arrive at the WSJ site. After settling in and attending the opening ceremony, the Unit only had 3 days on site before UK Scouts made the decision to remove all our YP from the site. As publicised, the site was not in a good condition, sanitation wasn’t great and there were safeguarding issues. Furthermore, many UK scouts had been hospitalised (albeit no-one from Gloucestershire required medical treatment). The Unit went back to Seoul for a further 8 days prior to returning to the UK. Despite not undertaking the ‘full’ Jamboree experience, all the young people gained much from the build-up and trip in terms of life skills and, in particular, they showed great resilience in the face of fairly arduous conditions.

Steve Jackson – Leader, Unit 81

International Service Team

Last July and August, myself and a group of leaders from Stroud and Tetbury attended the 25[th] World Scout Jamboree as part the International Service Team (IST) from the UK Contingent. This was an interesting experience and not at all what we were expecting as you probably all heard. We overcame many challenges while in South Korea to give the best experience possible to the young people from both the UK and the rest of the world. Despite the challenges we faced on site, we all made friends and made the best of the situation. Once back in the capital (Seoul), We primarily support our UK units ensuring everyone was happy and healthy and having a good time and although this many not have been a “normal” jamboree, the young people I spoke to were having a great time and thoroughly enjoying the experience…. albeit a unique one!

Thank you to the District team for helping enable both ourselves and the participants in attending this Jamboree, this is an experience that we won’t forget any time soon!

Rhys Herschell-Burns – District Youth Lead

Young Leader Training

Steve Jackson and Jacks Graham continue to deliver the Young Leader modules to the Stroud & Tetbury District Young Leaders. In 2023/24, four sessions were organised and over 24 Young Leaders participated gaining knowledge in leadership, programme planning, behaviour management and first aid amongst other subjects. Four Young Leaders were awarded their Young Leader belts following completion of the four missions.

Pennwood

A lot of the camping bookings through the past year have been for weekends and there have been few vacancies. The range of groups has been the usual mix of scouts, guides, schools and other youth groups. Bookings have come from our District, Dursley, Bristol, Gloucester, Swindon, Hereford, Somerset, various London groups, schools DofE groups and several other youth groups. Looking through the forms we had more than 2300 people using the site, this an approximate number as not everyone completes the booking form!

November is a date to forget because on one of my regular site inspections I walked into the bunkhouse to be greeted by water cascading from the light fittings and the electric had tripped out, all we could do was turn off the water and wait for the flood to subside. After 2 or 3 days the shower had slowed enough to take some of the ceiling down to discover the leak. It was then we found a dead squirrel, a hole in the main water feed pipe, and that the electric and fire alarm cables had been chewed through to bare wire. All bookings through the remainder of November and December had to be cancelled. Repairs were made and a new fire alarm system installed. Thanks must go to Paul Blanch, Dan Wilkinson and Chris Barton for the work they have done at short notice.

The rain throughout November, December to the present has meant, because of soggy ground, fewer places available to camp. The ground has not had chance to dry out

properly and the grass has not yet regrown in the places that have been used. We pray for some sunshine.

I would like to ask leaders to plan ahead as space is short especially at the moment, we are almost full into October, and we have one booking for June 2025.

Keith Stanley – Warden, Pennwood

District Headquarters – St Swithuns

Regular users and one-off bookings contribute to the running costs of the building that is used by The Stanleys Scout Group three sections, Beavers, Cubs and Scouts, as does Farriers Explorers. All health and safety requirements up to date and the fire alarm installed that enables us to take overnight bookings that is now permissible with the variation to the planning approval. New energy contracts deliver improved value with refunds secured from the previous sole supplier.

The hall is also used for district activities including some Nights Away update sessions, Archery and Rifle shooting, and the District Trustee Board meetings.

Scout Shop

The shop is a great asset for the District with all profits returned to promote Scouting in the District.

We’ve had a busy year and continue to sell to our local leaders and parents but with the online shop we now serve many others across the whole Country.

We are pleased to say we have had a few more volunteers to help but are keen to expand the team, you don’t need any experience and we are currently devising a rota system to make sure we give the best possible service.

If you can help drop us an email at shop@stscouts.org.uk and don’t forget to make sure you order all your badges and uniform from us to ensure profits remain local!

Explorers

The Units in the District continue to serve out 14-17 year olds well and the amazing leadership teams provide a great weekly programme.

Tony Dover District Chairman On behalf of the District Board of Trustees

Census of District Membership in Stroud and Tetbury For the year ending 31st January 2024

Census of District Membership
in Stroud and Tetbury
For the year ending
31st January 2024
YOUTH MEMBERSHIP
Squirrel Scouts 12
Beaver Scouts 207
Cub Scouts 235
Scouts 242
Explorer Scouts(includingYoungLeaders) 94
Network members 10
TOTAL YOUTH MEMBERSHIP 800
TOTALS
TOTAL YOUTH MEMBERSHIP 790
TOTAL ADULT MEMBERSHIP 225
TOTAL MEMBERSHIP 1,025

Registered Charity Number: 1026324

Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2024 for Stroud & Tetbury District Scout Council

Dark Consulting Ltd 34c High Street Yatton North Somerset BS49 4JA

STROUD & TETBURY DISTRICT SCOUT COUNCIL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Reference and Administrative Details 3
Report of Trustees 4
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9
Detailed Statement of Financial Activities 15

2

STROUD & TETBURY DISTRICT SCOUT COUNCIL

Reference and Administrative Details For the Year ended 31 March 2024

Trustees: A W Dover (Chair)
C O’Donnell (until: 7 Sep 23)
P Bentley (appointed: 8 Sep 23)
A C Andrews
K Stanley
K D Tootell
A Bingle
P Blanch (resigned 5 Jul 23)
T J Mansbridge (term ended 15 June 23)
C M Jones
R Herschell-Burns
Address: District Scout Headquarters
Downton Road
Leonard Stanley
Stroud GL10 3LT
Registered Charity No: 1026324
Independent Examiner: Dark Consulting Limited
34c High Street
Yatton
North Somerset
BS49 4JA

3

STROUD & TETBURY DISTRICT SCOUT COUNCIL

Report of the Trustees For the Year ended 31 March 2024

The Trustees of the Stroud and Tetbury District Scout Council, which is a registered charity (number 102632), present their report together with the financial statements. It is administered by the members of the Executive committee, (now known as the District Trustee Board), who are also the charity's trustees. The membership of the Executive committee who served during the year is shown on page 3. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives of the Charity: The objectives of the Charity are to support the local Groups in pursuit of the Scout Association objectives.

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

The District is a trust established under its rules, which are common to all Scout Groups and Districts. Trustees are appointed in accordance with the policy, organisation and rules of the Scout Association.

Organisation: The trustees are elected for a term of three years by the membership in accordance with the constitution.

ACHIEVEMENT AND PERFORMANCE

Review of Developments, Activities and Achievements : The Charity has continued to carry out its primary objectives during the year under review.

Financial Controls: Financial controls are carried out through the Trustees.

Investment Powers and Restrictions: The trustees are authorised to invest surplus funds in high interest bank accounts. During the year under review surplus funds were held with the Scout Association Short Term Investment Service. There are no restrictions as to where the funds may be invested, but policy must be agreed by the Trustees.

FINANCIAL REVIEW

Principal funding sources: The main source of income during the year were membership fees, subscriptions and government grants.

Reserves Policy: It is the policy of the Trustees that funds that have not been designated for a specific use should be maintained at a level equivalent to 12 months' expenditure. This level of reserves has been maintained throughout the year. At the end of the financial year, funds in the sum of £3,559 (2023: £3,559) were reserved for the next year’s Farriers Stomp event.

4

STROUD & TETBURY DISTRICT SCOUT COUNCIL

Report of the Trustees For the Year ended 31 March 2024

Results: The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document: The charity is governed by Royal Charter granted 4 January 1912. This District Constitution (revision number 2.00) was approved by a special meeting of the Stroud and Tetbury District Scout Council on 9 July 2014.

Recruitment and appointment of trustees : Members of the District Executive Committee are the charity trustees of the Stroud District. Only persons aged 18 and over may be full voting members of the District Executive Committee. The trustees are elected for a term of three years by the membership in accordance with the constitution. Trustees are also appointed in select scouting roles.

Risk Management : The Trustees have identified the major risks to which they believe the district is exposed. They have reviewed these and have established systems to mitigate them including strict control of appointments, health and safety issues relating to the physical environment and activities, internal financial controls and the provision of suitable insurance.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Trustees' Responsibilities: The law applicable to Charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees 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 keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by order of the board of trustees on xx xxx 2024 and signed on its behalf by:

A W Dover Trustee

5

Independent Examiner’s Report to the Trustees of Stroud & Tetbury District Scout Council

Independent examiner's report to the trustees of Stroud & Tetbury District Scout Council

I report to the charity trustees on my examination of the accounts of Stroud & Tetbury District Scout Council (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Emma Dark FCCA Dark Consulting Ltd 34c High Street Yatton North Somerset BS49 4JA

6[th] June 2024

6

STROUD & TETBURY DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Notes
INCOME AND ENDOWMENTS FROM
Scout Activities
2
Charitable Activities
5
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and Scout Activities
Other Trading Activities
3
Investment Income
4
Other Income
6
Total
EXPENDITURE ON
Charitable Activities
7
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and Scout Activities
District Scout Activities
Scout shop cost of goods sold
Total
NET INCOME
RECONCILIATION OF FUNDS
Total Funds brought forward
TOTAL FUNDS CARRIED FORWARD
31.3.24
72,520
11,764
4,835
7,020
11,625
-
631
108,393
8,881
16,510
18,470
62,188
18,689
124,739
- 16,346
120,647
104,301
31.3.23
57,079
10,614
6,211
10,615
13,834
8
1,004
99,365
6,509
7,548
15,662
67,953
-
97,672
1,693
118,954
120,647

The notes form part of these financial statements

7

STROUD & TETBURY DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL POSITION 31 MARCH 2024

Notes
FIXED ASSETS
Tangible Assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at Bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
31.3.24
2,054
17,277
26,043
100,284
143,604
(41,358)
102,246
104,301
104,301
104,301
104,301
31.3.23
2,062
27,521
50,094
81,844
159,459
(40,875)
118,584
120,647
120,647
120,647
120,647

The financial statements were approved by the Board of Trustees and authorised for issue on XX XXX 20XX, and were signed on its behalf by:

A Dover- Trustee

8

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’. Financial Reporting Standard 102 ‘The Financial reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102- reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial reporting Standard applicable in the UK and Republic of Ireland’;

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of the resources.

Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates to write off each asset over its estimate useful life:

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities

9

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives a the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. SCOUT ACTIVITIES
Donations
Subscriptions
3. OTHER TRADING ACTIVITES
District Activities
Shop Income
4. INVESTMENT INCOME
Deposit account interest
5. INCOME FROM CHARITABLE ACTIVITES
Penn Wood Scout Centre
St Swithuns Scout Centre
Explorer and Scout Activities
Farrier Income
31.3.24
8,030
64,490
72,520
31.3.24
631
11,625
12,255
31.3.24
0
31.3.24
11,764
4,835
5,434
1,586
23,618
31.3.23
9,953
47,126
57,079
31.3.23
1,004
13,834
14,838
31.3.23
8
31.3.23
10,614
6,211
9,257
1,358
27,440

10

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. OTHER INCOME 31.3.24 31.3.23
Government grants 0 0
Government grants were received via Stroud District Council in response to the government's
support for organisations affected by the COVID-19 pandemic.
7. CHARITABLE ACTIVITES COSTS 31.3.24 31.3.23
Penn Wood Scout Centre 8,881 6,509
St Swithuns Scout Centre 16,510 7,548
Explorer and Scout Activities 18,470 15,662
District Scout Activities 1,540 444
Scout shop cost of goods sold 18,689 -
64,090 30,163

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustee's expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023, other than the return of funds incurred on behalf of the charity.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITES

All incomes and expenditures in the comparative period were in respect of unrestricted funds.

11

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. TANGIBLE FIXED ASSETS
COST
At 1 April 2023
Additions
At 31 March 2024
DEPRECIATION
At 1 April 2023
Additions
At 31 March 2024
NET BOOK VALUE
At 1 April 2022
At 31 March 2023
Improvements
to Property
56,632
-
56,632
56,632
-
56,632
-
-
Plant and
machinery
12,803
2,250
15,053
10,741
2,258
12,999
2,062
2,054
Total
69,435
2,250
71,685
67,373
2,258
69,630
2,062
2,054
The freehold property consists of Penn Wood Scout Centre and St Swithuns Scout Centre. A The freehold property consists of Penn Wood Scout Centre and St Swithuns Scout Centre. A The freehold property consists of Penn Wood Scout Centre and St Swithuns Scout Centre. A
transfer of the land in this title dated 2 August 1993 was made between The Woodland Trust and
The Scout Association trust. The council operates from these two sites and is responsible for
running costs. All property improvements costs have been capitalised and depreciated at 15% on
cost.
11. STOCKS 31.3.24
31.3.23
Stocks 17,277 27,521
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24
31.3.23
Trade debtors 26,043 38,782
Other debtors - 9,825
Prepayments and accrued income - 1,487
26,043 50,094

12

13. CREDITORS: AMOUNTS FALLING DUE WITHIN YEAR
Trade creditors
Other creditors
31.3.24
357
41,001
41,358
31.3.23
1,949
38,926
40,875
14. MOVEMENT IN FUNDS
At
01.04.23
Unrestricted funds
104,301
TOTAL FUNDS
104,301
Net movement in funds, included in the above are as follows:
Incoming
resources
Unrestricted funds
108,393
TOTAL FUNDS
108,393
Net
movement
in funds
(16,346)
(16,346)
Resources
Expended
(124,739)
(124,739)
At 31.3.23
120,647
87,955
Movement
in funds
-
(16,346)

15. RELATED PARTY DISCLOSURES

During the year the charity entered into transactions with related parties, in the ordinary course of business. Transactions entered into, and balances outstanding at 31 March 2024 are as follows:

Randwick Scout Group (RSG)

A Bingle and P Blanch, two trustees of the charity also served as trustees for RSG during the year.

Contributions from RSG during the year were £8,883 (2023: £8,784) Contributions to RSG during the year were nil (2023: nil)

Amount owed (to)/ from RSG at the year end: £8,883 (2023: £8,784)

13

STROUD & TETBURY DISTRICT SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME AND ENDOWMENTS FROM
Notes
Scout activities
Donations
2
Subscriptions
Charitable activities
5
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and scout activities
District Activities
Farriers Income
Other trading activities
3
Investment income
4
Total incoming resources
EXPENDITURE ON
Charitable Activities
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and scout activities
District Activities
Scout shop cost of goods
sold
2024
£
8,030
64,490
11,764
4,835
5,434
631
1,586
11,625
-
108,393
8,881
16,510
18,470
1,540
18,689
64,090
2023
£
9,953
47,126
10,614
6,211
9,257
1,004
1,358
13,834
8
99,365
6,509
7,548
15,662
444
-
30,163

STROUD & TETBURY DISTRICT SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Support Costs
Admin, Audit & Accountancy fees 877 - 898
Adult Support & Training 150 16
Advertising & Marketing 42 10
Depreciation Expense 2,258 5,544
Donations 2,000 1,235
Donations - International Trips 2,608 8,374

14

Entertainment - 0% - 10 -
Entertainment-100% business -
-
Farriers/Stomp Expenses 1,864 1,373
General Expenses 99 1,319
Go Cardless 150 189
Insurance 5,769 7,438
IT Software and Consumables 90 -
Membership Fees - paid to County 41,746 39,758
Online Scout Manager 551 473
Power, Water 381 -
Printing & Stationery 89 58
Rent - Explorers 960 1,410
Repairs & Maintenance 24 55
Scout Shop - Postage, Freight & Courier 465 685
Subscriptions 28 -
Telephone & Internet 27 -
Travel Expenses 298 104
Uniform and badges 181 323
YoungLeader(STYLE),Expenses -
43
Total Resources Expended 60,648 67,509
Net Income/ (expenditure) (16,346) 1,693

This page does not form part of the statutory financial statements

15

Registered Charity Number: 1026324

Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2024 for Stroud & Tetbury District Scout Council

Dark Consulting Ltd 34c High Street Yatton North Somerset BS49 4JA

STROUD & TETBURY DISTRICT SCOUT COUNCIL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Reference and Administrative Details 3
Report of Trustees 4
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9
Detailed Statement of Financial Activities 15

2

STROUD & TETBURY DISTRICT SCOUT COUNCIL

Reference and Administrative Details For the Year ended 31 March 2024

Trustees: A W Dover (Chair)
C O’Donnell (until: 7 Sep 23)
P Bentley (appointed: 8 Sep 23)
A C Andrews
K Stanley
K D Tootell
A Bingle
P Blanch (resigned 5 Jul 23)
T J Mansbridge (term ended 15 June 23)
C M Jones
R Herschell-Burns
Address: District Scout Headquarters
Downton Road
Leonard Stanley
Stroud GL10 3LT
Registered Charity No: 1026324
Independent Examiner: Dark Consulting Limited
34c High Street
Yatton
North Somerset
BS49 4JA

3

STROUD & TETBURY DISTRICT SCOUT COUNCIL

Report of the Trustees For the Year ended 31 March 2024

The Trustees of the Stroud and Tetbury District Scout Council, which is a registered charity (number 102632), present their report together with the financial statements. It is administered by the members of the Executive committee, (now known as the District Trustee Board), who are also the charity's trustees. The membership of the Executive committee who served during the year is shown on page 3. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives of the Charity: The objectives of the Charity are to support the local Groups in pursuit of the Scout Association objectives.

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

The District is a trust established under its rules, which are common to all Scout Groups and Districts. Trustees are appointed in accordance with the policy, organisation and rules of the Scout Association.

Organisation: The trustees are elected for a term of three years by the membership in accordance with the constitution.

ACHIEVEMENT AND PERFORMANCE

Review of Developments, Activities and Achievements : The Charity has continued to carry out its primary objectives during the year under review.

Financial Controls: Financial controls are carried out through the Trustees.

Investment Powers and Restrictions: The trustees are authorised to invest surplus funds in high interest bank accounts. During the year under review surplus funds were held with the Scout Association Short Term Investment Service. There are no restrictions as to where the funds may be invested, but policy must be agreed by the Trustees.

FINANCIAL REVIEW

Principal funding sources: The main source of income during the year were membership fees, subscriptions and government grants.

Reserves Policy: It is the policy of the Trustees that funds that have not been designated for a specific use should be maintained at a level equivalent to 12 months' expenditure. This level of reserves has been maintained throughout the year. At the end of the financial year, funds in the sum of £3,559 (2023: £3,559) were reserved for the next year’s Farriers Stomp event.

4

STROUD & TETBURY DISTRICT SCOUT COUNCIL

Report of the Trustees For the Year ended 31 March 2024

Results: The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document: The charity is governed by Royal Charter granted 4 January 1912. This District Constitution (revision number 2.00) was approved by a special meeting of the Stroud and Tetbury District Scout Council on 9 July 2014.

Recruitment and appointment of trustees : Members of the District Executive Committee are the charity trustees of the Stroud District. Only persons aged 18 and over may be full voting members of the District Executive Committee. The trustees are elected for a term of three years by the membership in accordance with the constitution. Trustees are also appointed in select scouting roles.

Risk Management : The Trustees have identified the major risks to which they believe the district is exposed. They have reviewed these and have established systems to mitigate them including strict control of appointments, health and safety issues relating to the physical environment and activities, internal financial controls and the provision of suitable insurance.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Trustees' Responsibilities: The law applicable to Charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees 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 keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by order of the board of trustees on xx xxx 2024 and signed on its behalf by:

A W Dover Trustee

5

Independent Examiner’s Report to the Trustees of Stroud & Tetbury District Scout Council

Independent examiner's report to the trustees of Stroud & Tetbury District Scout Council

I report to the charity trustees on my examination of the accounts of Stroud & Tetbury District Scout Council (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Emma Dark FCCA Dark Consulting Ltd 34c High Street Yatton North Somerset BS49 4JA

6[th] June 2024

6

STROUD & TETBURY DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Notes
INCOME AND ENDOWMENTS FROM
Scout Activities
2
Charitable Activities
5
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and Scout Activities
Other Trading Activities
3
Investment Income
4
Other Income
6
Total
EXPENDITURE ON
Charitable Activities
7
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and Scout Activities
District Scout Activities
Scout shop cost of goods sold
Total
NET INCOME
RECONCILIATION OF FUNDS
Total Funds brought forward
TOTAL FUNDS CARRIED FORWARD
31.3.24
72,520
11,764
4,835
7,020
11,625
-
631
108,393
8,881
16,510
18,470
62,188
18,689
124,739
- 16,346
120,647
104,301
31.3.23
57,079
10,614
6,211
10,615
13,834
8
1,004
99,365
6,509
7,548
15,662
67,953
-
97,672
1,693
118,954
120,647

The notes form part of these financial statements

7

STROUD & TETBURY DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL POSITION 31 MARCH 2024

Notes
FIXED ASSETS
Tangible Assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at Bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
31.3.24
2,054
17,277
26,043
100,284
143,604
(41,358)
102,246
104,301
104,301
104,301
104,301
31.3.23
2,062
27,521
50,094
81,844
159,459
(40,875)
118,584
120,647
120,647
120,647
120,647

The financial statements were approved by the Board of Trustees and authorised for issue on XX XXX 20XX, and were signed on its behalf by:

A Dover- Trustee

8

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’. Financial Reporting Standard 102 ‘The Financial reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102- reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial reporting Standard applicable in the UK and Republic of Ireland’;

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of the resources.

Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates to write off each asset over its estimate useful life:

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities

9

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives a the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. SCOUT ACTIVITIES
Donations
Subscriptions
3. OTHER TRADING ACTIVITES
District Activities
Shop Income
4. INVESTMENT INCOME
Deposit account interest
5. INCOME FROM CHARITABLE ACTIVITES
Penn Wood Scout Centre
St Swithuns Scout Centre
Explorer and Scout Activities
Farrier Income
31.3.24
8,030
64,490
72,520
31.3.24
631
11,625
12,255
31.3.24
0
31.3.24
11,764
4,835
5,434
1,586
23,618
31.3.23
9,953
47,126
57,079
31.3.23
1,004
13,834
14,838
31.3.23
8
31.3.23
10,614
6,211
9,257
1,358
27,440

10

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. OTHER INCOME 31.3.24 31.3.23
Government grants 0 0
Government grants were received via Stroud District Council in response to the government's
support for organisations affected by the COVID-19 pandemic.
7. CHARITABLE ACTIVITES COSTS 31.3.24 31.3.23
Penn Wood Scout Centre 8,881 6,509
St Swithuns Scout Centre 16,510 7,548
Explorer and Scout Activities 18,470 15,662
District Scout Activities 1,540 444
Scout shop cost of goods sold 18,689 -
64,090 30,163

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustee's expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023, other than the return of funds incurred on behalf of the charity.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITES

All incomes and expenditures in the comparative period were in respect of unrestricted funds.

11

STROUD & TETBURY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. TANGIBLE FIXED ASSETS
COST
At 1 April 2023
Additions
At 31 March 2024
DEPRECIATION
At 1 April 2023
Additions
At 31 March 2024
NET BOOK VALUE
At 1 April 2022
At 31 March 2023
Improvements
to Property
56,632
-
56,632
56,632
-
56,632
-
-
Plant and
machinery
12,803
2,250
15,053
10,741
2,258
12,999
2,062
2,054
Total
69,435
2,250
71,685
67,373
2,258
69,630
2,062
2,054
The freehold property consists of Penn Wood Scout Centre and St Swithuns Scout Centre. A The freehold property consists of Penn Wood Scout Centre and St Swithuns Scout Centre. A The freehold property consists of Penn Wood Scout Centre and St Swithuns Scout Centre. A
transfer of the land in this title dated 2 August 1993 was made between The Woodland Trust and
The Scout Association trust. The council operates from these two sites and is responsible for
running costs. All property improvements costs have been capitalised and depreciated at 15% on
cost.
11. STOCKS 31.3.24
31.3.23
Stocks 17,277 27,521
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24
31.3.23
Trade debtors 26,043 38,782
Other debtors - 9,825
Prepayments and accrued income - 1,487
26,043 50,094

12

13. CREDITORS: AMOUNTS FALLING DUE WITHIN YEAR
Trade creditors
Other creditors
31.3.24
357
41,001
41,358
31.3.23
1,949
38,926
40,875
14. MOVEMENT IN FUNDS
At
01.04.23
Unrestricted funds
104,301
TOTAL FUNDS
104,301
Net movement in funds, included in the above are as follows:
Incoming
resources
Unrestricted funds
108,393
TOTAL FUNDS
108,393
Net
movement
in funds
(16,346)
(16,346)
Resources
Expended
(124,739)
(124,739)
At 31.3.23
120,647
87,955
Movement
in funds
-
(16,346)

15. RELATED PARTY DISCLOSURES

During the year the charity entered into transactions with related parties, in the ordinary course of business. Transactions entered into, and balances outstanding at 31 March 2024 are as follows:

Randwick Scout Group (RSG)

A Bingle and P Blanch, two trustees of the charity also served as trustees for RSG during the year.

Contributions from RSG during the year were £8,883 (2023: £8,784) Contributions to RSG during the year were nil (2023: nil)

Amount owed (to)/ from RSG at the year end: £8,883 (2023: £8,784)

13

STROUD & TETBURY DISTRICT SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME AND ENDOWMENTS FROM
Notes
Scout activities
Donations
2
Subscriptions
Charitable activities
5
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and scout activities
District Activities
Farriers Income
Other trading activities
3
Investment income
4
Total incoming resources
EXPENDITURE ON
Charitable Activities
Penn Wood Scout centre
St Swithuns Scout Centre
Explorers and scout activities
District Activities
Scout shop cost of goods
sold
2024
£
8,030
64,490
11,764
4,835
5,434
631
1,586
11,625
-
108,393
8,881
16,510
18,470
1,540
18,689
64,090
2023
£
9,953
47,126
10,614
6,211
9,257
1,004
1,358
13,834
8
99,365
6,509
7,548
15,662
444
-
30,163

STROUD & TETBURY DISTRICT SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Support Costs
Admin, Audit & Accountancy fees 877 - 898
Adult Support & Training 150 16
Advertising & Marketing 42 10
Depreciation Expense 2,258 5,544
Donations 2,000 1,235
Donations - International Trips 2,608 8,374

14

Entertainment - 0% - 10 -
Entertainment-100% business -
-
Farriers/Stomp Expenses 1,864 1,373
General Expenses 99 1,319
Go Cardless 150 189
Insurance 5,769 7,438
IT Software and Consumables 90 -
Membership Fees - paid to County 41,746 39,758
Online Scout Manager 551 473
Power, Water 381 -
Printing & Stationery 89 58
Rent - Explorers 960 1,410
Repairs & Maintenance 24 55
Scout Shop - Postage, Freight & Courier 465 685
Subscriptions 28 -
Telephone & Internet 27 -
Travel Expenses 298 104
Uniform and badges 181 323
YoungLeader(STYLE),Expenses -
43
Total Resources Expended 60,648 67,509
Net Income/ (expenditure) (16,346) 1,693

This page does not form part of the statutory financial statements

15