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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1027059

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

TORBAY DISTRICT SCOUT COUNCIL

Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

TORBAY DISTRICT SCOUT COUNCIL

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13 to 14

TORBAY DISTRICT SCOUT COUNCIL

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 and aims

We act on behalf of The Scout Association by supporting Scouting in the Scout District of Torbay. Thus supporting the aims of Scouting, to aid 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.

Public benefit

The trustees are aware of the Charity Commission guidance on Public Benefit, and are satisfied that all activities undertaken provide benefit to the public.

The District team is proud that no Scout should be excluded from activities by reason of hardship or disability. A small bursary fund is maintained to help in such cases.

Grantmaking

Grants are only made for Scouting purposes, and may include help with kit, uniforms and activities. All grants are reviewed on their merit by the District Executive and remain confidential.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Executive Committee of the Scout Council continues to support a wide range of activities for young people in all sections of the Scouting family (Beavers, Cubs, Scouts and Explorers). These range from basic skills in communication, first aid, cooking and fire lighting to greenfield camping, expeditions and hiking. Water activities include swimming, sailing and canoeing.

Scouting activities have increased significantly in the year as Covid restrictions have eased and face to face meetings, activities and camps have become the normal again.

The use of the district campsite for scouting and other youth organisations has also increased and is back to at least pre-pandemic levels. This increase is expected to continue into the following year as initial bookings for 2023-24 are looking strong.

The continued upkeep and maintenance of the site has continued to ensure that it remains a safe and inviting place to welcome groups.

Torbay Scout Shop returned a net income of £89.

Explorer sections in Torbay are not directly reportable to Torbay District Scout Council but to their respective Scout Groups. Their finances are therefore included within those of their respective Groups.

The census in January 2023 recorded a total of 512 youth members: (138 Beavers, 136 Cubs, 162 Scouts and 76 Explorers). The previous year 2022 recorded total of 527 youth members.

FINANCIAL REVIEW

Reserves policy

Reserves are always maintained to be sufficient to meet at least 6 months running costs and is regularly reviewed.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Scouting Association was granted a Royal Charter on 4th January 1912, which is the charity's governing document. Torbay District Scout Council was registered in 1993 at the Charity Commission.

Page 1

TORBAY DISTRICT SCOUT COUNCIL

for the Year Ended 31 March 2023

REPORT OF THE TRUSTEES

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The leadership team is led by the District Commissioner (appointed by the County Commissioner) supported by Assistant District Commissioners (appointed locally). Oversight is exercised by, and administrative decisions are taken by an executive committee, including the District Commissioner, a nominated chairman and members elected annually by representatives of the body of Scouting in Torbay.

Governance and internal control

Scouting activities are subject to the overall control of the District Commissioner with reporting requirements that designated activities must be planned and notified according to nationally agreed guidelines. All activities are risk assessed and all leaders are specifically qualified for the activities that they lead. Such qualifications are subject to ongoing review and assessment. Scouting activities carry an inherent risk so these procedures are rigorously adhered to.

Safeguarding

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud, error and safeguarding. All Scout leaders and helpers are required to maintain a DBS clearance. Safeguarding is taken very seriously in the Scout Movement. All adult members undergo DBS checks and are required to undergo regular safeguarding training.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1027059

Principal address

204 Newton Road Torquay Devon TQ2 7JN

Trustees

P Bailiss (resigned 11.1.23) G Cowell R J Edinborough (resigned 11.1.23) Mrs E Harrison District Commissioner J Harrison R Hill District Chairman S Pearce District Secretary J A Spalding N Spalding (resigned 11.1.23) J Bidmead (appointed 11.1.23) D Moate (appointed 11.1.23) Ms E Smith (appointed 11.1.23) D Birchmore (appointed 11.1.23) C Watts District Treasurer (appointed 11.1.23) D Eltham (appointed 11.1.23)

Independent Examiner

Ian Barrett Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

Solicitors

Wollen Michelmore

Page 2

TORBAY DISTRICT SCOUT COUNCIL

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

CAF Bank

Camp address Torbay District Scout Headquarters Torbay District Scout Campsite Easterfield Lane Torquay Devon Approved by order of the board of trustees on 20 December 2023 and signed on its behalf by:

C Watts - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TORBAY DISTRICT SCOUT COUNCIL

Independent examiner's report to the trustees of Torbay District Scout Council

I report to the charity trustees on my examination of the accounts of Torbay District Scout Council (the Trust) for the year ended 31 March 2023.

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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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.

Ian Barrett

Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

2 January 2024

Page 4

TORBAY DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
71,372
Other trading activities
2
89
Investment income
3
976
Total
72,437
EXPENDITURE ON
Raising funds
-
Charitable activities
General Expenses
43,337
Scouting Activities
45,623
Total
88,960
Net gains/(losses) on investments
-
NET INCOME/(EXPENDITURE)
(16,523)
Transfers between funds
10
30,000
Net movement in funds
13,477
RECONCILIATION OF FUNDS
Total funds brought forward
182,041
TOTAL FUNDS CARRIED FORWARD
195,518
Restricted
funds
£
-
-
-
-
-
-
-
-
(757)
(757)
(30,000)
(30,757)
33,138
2,381
2023
Total
funds
£
71,372
89
976
72,437
-
43,337
45,623
88,960
(757)
(17,280)
-
(17,280)
215,179
197,899
2022
Total
funds
£
100,136
886
430
101,452
528
30,765
33,830
65,123
250
36,579
-
36,579
178,600
215,179

The notes form part of these financial statements

Page 5

TORBAY DISTRICT SCOUT COUNCIL

BALANCE SHEET

31 March 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
6
62,712
CURRENT ASSETS
Stocks
7
500
Investments
8
10,049
Cash at bank and in hand
124,575
135,124
CREDITORS
Amounts falling due within one year
9
(2,318)
NET CURRENT ASSETS
132,806
TOTAL ASSETS LESS CURRENT
LIABILITIES
195,518
NET ASSETS
195,518
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
739
1,642
2,381
-
2,381
2,381
2,381
2023
Total
funds
£
62,712
500
10,788
126,217
137,505
(2,318)
135,187
197,899
197,899
195,518
2,381
197,899
2022
Total
funds
£
70,212
9,759
11,545
125,852
147,156
(2,189)
144,967
215,179
215,179
182,041
33,138
215,179

The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2023 and were signed on its behalf by:

C Watts - Trustee

The notes form part of these financial statements

Page 6

TORBAY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023

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.

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 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 in order to write off each asset over its estimated useful life.

Long leasehold - Straight line over 21 years lease Plant and machinery - 20% on reducing balance

The Borough acquired the Scout Hut at the rear of Pembroke Road, Ellacombe which is freehold property, after the closure of the 9th Torbay Scout Group. No value is included in these accounts but the property is insured for £90,000.

Long Leasehold Improvements

The Borough has occupied the Campsite in Easterfield Lane for many years and signed a new 21 year lease with Torbay Council in February 2011. The cost of the buildings was fully amortised by the end of the previous lease. The cost of the Centenary Hall and the recent building works have been capitalised and are being amortised over the life of the new lease at £7,500 per annum. The figure will be charged annually until the costs have been fully amortised and may be increased if any further building work is capitalised during the life of the current lease. The buildings are currently insured for £560,000.

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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at 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.

continued...

Page 7

TORBAY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
2023 2022
£ £
Shop income 89 886
3. INVESTMENT INCOME
2023 2022
£ £
Bank interest 508 11
Charibond - 3959 shares, gross 105 93
Charifund - 435 shares, gross 363 326
976 430

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

Trustees out of pocket expenses are as follows:

Travel & accommodation
Postage & telephone
Total
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
100,136
Other trading activities
886
Investment income
430
Total
101,452
EXPENDITURE ON
Raising funds
528
Charitable activities
General Expenses
30,765
Scouting Activities
33,830
Total
65,123
Net gains on investments
-
2023 2022
£ £
241 423
209 602
450 1,,025
Restricted
funds
£
-
-
-
-
-
-
-
-
250
Total
funds
£
100,136
886
430
101,452
528
30,765
33,830
65,123
250

continued...

Page 8

TORBAY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
36,329
250
RECONCILIATION OF FUNDS
Total funds brought forward
145,712
32,888
TOTAL FUNDS CARRIED FORWARD
182,041
33,138
6.
TANGIBLE FIXED ASSETS
Long
Plant and
leasehold
machinery
£
£
COST
At 1 April 2022 and 31 March 2023
152,712
48,150
DEPRECIATION
At 1 April 2022
82,500
48,150
Charge for year
7,500
-
At 31 March 2023
90,000
48,150
NET BOOK VALUE
At 31 March 2023
62,712
-
At 31 March 2022
70,212
-
7.
STOCKS
2023
£
Stocks
500
8.
CURRENT ASSET INVESTMENTS
2023
£
Unlisted investments
10,788
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
36,329
250
RECONCILIATION OF FUNDS
Total funds brought forward
145,712
32,888
TOTAL FUNDS CARRIED FORWARD
182,041
33,138
6.
TANGIBLE FIXED ASSETS
Long
Plant and
leasehold
machinery
£
£
COST
At 1 April 2022 and 31 March 2023
152,712
48,150
DEPRECIATION
At 1 April 2022
82,500
48,150
Charge for year
7,500
-
At 31 March 2023
90,000
48,150
NET BOOK VALUE
At 31 March 2023
62,712
-
At 31 March 2022
70,212
-
7.
STOCKS
2023
£
Stocks
500
8.
CURRENT ASSET INVESTMENTS
2023
£
Unlisted investments
10,788
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
36,329
250
RECONCILIATION OF FUNDS
Total funds brought forward
145,712
32,888
TOTAL FUNDS CARRIED FORWARD
182,041
33,138
6.
TANGIBLE FIXED ASSETS
Long
Plant and
leasehold
machinery
£
£
COST
At 1 April 2022 and 31 March 2023
152,712
48,150
DEPRECIATION
At 1 April 2022
82,500
48,150
Charge for year
7,500
-
At 31 March 2023
90,000
48,150
NET BOOK VALUE
At 31 March 2023
62,712
-
At 31 March 2022
70,212
-
7.
STOCKS
2023
£
Stocks
500
8.
CURRENT ASSET INVESTMENTS
2023
£
Unlisted investments
10,788
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
36,329
250
RECONCILIATION OF FUNDS
Total funds brought forward
145,712
32,888
TOTAL FUNDS CARRIED FORWARD
182,041
33,138
6.
TANGIBLE FIXED ASSETS
Long
Plant and
leasehold
machinery
£
£
COST
At 1 April 2022 and 31 March 2023
152,712
48,150
DEPRECIATION
At 1 April 2022
82,500
48,150
Charge for year
7,500
-
At 31 March 2023
90,000
48,150
NET BOOK VALUE
At 31 March 2023
62,712
-
At 31 March 2022
70,212
-
7.
STOCKS
2023
£
Stocks
500
8.
CURRENT ASSET INVESTMENTS
2023
£
Unlisted investments
10,788
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
36,329
250
RECONCILIATION OF FUNDS
Total funds brought forward
145,712
32,888
TOTAL FUNDS CARRIED FORWARD
182,041
33,138
6.
TANGIBLE FIXED ASSETS
Long
Plant and
leasehold
machinery
£
£
COST
At 1 April 2022 and 31 March 2023
152,712
48,150
DEPRECIATION
At 1 April 2022
82,500
48,150
Charge for year
7,500
-
At 31 March 2023
90,000
48,150
NET BOOK VALUE
At 31 March 2023
62,712
-
At 31 March 2022
70,212
-
7.
STOCKS
2023
£
Stocks
500
8.
CURRENT ASSET INVESTMENTS
2023
£
Unlisted investments
10,788
Total
funds
£
36,579
178,600
215,179
Totals
£
200,862
130,650
7,500
138,150
62,712
Total
funds
£
36,579
178,600
Total
funds
£
36,579
178,600
215,179
70,212 - 70,212
2023
£
500
2023
£
10,788
2022
£
9,759
2022
£
11,545

continued...

Page 9

TORBAY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Campsite capital improvements fund
Restricted funds
Bursary
Revaluation reserve for Investments
Camp site build fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
Restricted funds
Revaluation reserve for Investments
TOTAL FUNDS
At 1.4.22
£
182,041
-
182,041
1,642
1,496
30,000
33,138
215,179
follows:
Incoming
resources
£
72,437
-
72,437
Net
movement
in funds
£
(16,523)
-
(16,523)
-
(757)
-
(757)
(17,280)
Resources
expended
£
(88,960)
-
(88,960)
2023
2022
£
£
2,318
2,189
Transfers
between
At
funds
31.3.23
£
£
-
165,518
30,000
30,000
30,000
195,518
-
1,642
-
739
(30,000)
-
(30,000)
2,381
-
197,899
Gains and
Movement
losses
in funds
£
£
-
(16,523)
(757)
(757)
(757)
(17,280)
2022
£
2,189

continued...

Page 10

TORBAY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Bursary
Revaluation reserve for Investments
Camp site build fund
TOTAL FUNDS
At 1.4.21
£
145,712
1,642
1,246
30,000
32,888
178,600
Net
movement
in funds
£
36,329
-
250
-
250
36,579
At
31.3.22
£
182,041
1,642
1,496
30,000
33,138
215,179

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
Revaluation reserve for Investments
TOTAL FUNDS
Incoming
resources
£
101,452
(1)
1
-
101,452
Resources
expended
£
(65,123)
-
-
-
(65,123)
Gains and
Movement
losses
in funds
£
£
-
36,329
1
-
249
250
250
250
250
36,579
Gains and
Movement
losses
in funds
£
£
-
36,329
1
-
249
250
250
250
250
36,579
250
36,579

Purposes of restricted funds

Jamboree Fund

To enable grants to be made to Scouts attending future Jamborees.

Bursary

Bursary is used to support Scouts in need.

Revaluation reserve for investments

Unrealised profits or losses on the revaluation on investments which can not be expended until the investments are sold.

Camp site build fund

To assist in funding the extension to the camp site buildings. A number of years ago the executive committee agreed that this fund was shown as a restricted fund in error. In the accounts for this year the fund has been reclassified as a designated fund and the transfer from restricted to designated is shown in this note.

continued...

Page 11

TORBAY DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

12. ACCOUNTS RESTATEMENT

In the accounts for the year ended 31st March 2022 an amount was included in creditors for Devon Scout subscriptions which had already been paid. This overstated the subscriptions and the creditors. This amount has been corrected in the accounts for year to 31st March 2022 and the relevant figures have been restated.

Page 12

TORBAY DISTRICT SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Subscriptions
Membership subs refunds
Camp site
Group closures
Other trading activities
Shop income
Investment income
Bank interest
Charibond - 3959 shares, gross
Charifund - 435 shares, gross
Total incoming resources
EXPENDITURE
Other trading activities
Purchases - Scout shop
Charitable activities
Water
Insurance
Light & heat
Cleaning
Repairs & maintenance
Telephone
Motor expenses
General expenses
Campsite build costs
Waste disposal
World Scout Jamboree
Devon Scout subscriptions
Support costs
Management
Rates and water
Postage and stationery
Carried forward
2023
£
12,796
28,928
264
26,667
2,717
71,372
89
508
105
363
976
72,437
-
721
1,957
2,338
1,702
16,529
699
480
1,552
15,804
1,091
2,750
23,808
69,431
410
209
619
2022
£
21,896
31,357
239
11,166
35,478
100,136
886
11
93
326
430
101,452
528
313
2,111
2,261
1,283
18,797
614
1,113
1,165
1,064
2,109
3,000
18,895
52,725
457
602
1,059

This page does not form part of the statutory financial statements

Page 13

TORBAY DISTRICT SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2023
Management
Brought forward
Motor & travelling
Sundries
Independent Examiner
Bank interest
Suspended groups
Service crew & District
Stock write off
Long leasehold
Total resources expended
Net (expenditure)/income before gains and
losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net (expenditure)/income
2023
£
619
241
339
780
72
-
719
9,259
7,500
19,529
88,960
(16,523)
(757)
(17,280)
2022
£
1,059
423
376
1,380
98
913
121
-
7,500
11,870
65,123
36,329
250
36,579

This page does not form part of the statutory financial statements

Page 14