**City of Nottingham District Scout Council** **Report and Financial Statements** **For the year ended 31 December 2022** **Charity Number 1027539** ## **City of Nottingham District Scout Council** ## **Report and Financial Statements** ## **For the year ended 31 December 2022** ## **Company Information** Trustees Andrew Taylor Christopher Flewitt David Hoskins Dudley Lea Roderick Pilkington Richard Gutteridge Joshua Lee-Taylor Kate Smith Michael Cope Helen Clements Lindsay Trevor Paul Kanikowski Justin Fisher Hugh Atkin Charity Number 1027539 Bankers NatWest 11 Western Boulevard Bede Island Leicester LE2 7EJ Accountants Iliffe Poulter Ltd 1A Bonington Road Mapperley Nottingham NG3 5JR ## **City of Nottingham District Scout Council** ## **Report and Financial Statements** ## **For the year ended 31 December 2022** ## **Contents** ||**Page**| |---|---| |Trustees' annual Report|**1**| |Independent Examiners Report|**2**| |Statement of Financial Activities|**3**| |Balance Sheet|**4**| |Notes to the Financial Statements|**5 - 12**| ## **City of Nottingham District Scout Council** ## **Trustees' Annual Report for the year ended 31 December 2022** The Trustees present their report and the audited financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019. ## **Trustees of the charity** The trustees who have served during the year and since the year end were as follows: Andrew Taylor Christopher Flewitt David Hoskins Dudley Lea Roderick Pilkington Richard Gutteridge Joshua Lee-Taylor Kate Smith Michael Cope Helen Clements Lindsay Trevor Paul Kanikowski Justin Fisher Hugh Atkin **Page 1** ## **City of Nottingham District Scout Council** ## **Independent Examiner's Report to the trustees on the unaudited accounts** I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on page 1 to 12. ## **Responsibilities and basis of report** As the charity’s trustees 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 charity 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. ## **Iliffe Poulter Ltd Chartered Accountants** **1A Bonington Road Mapperley Nottingham NG3 5JR** **Date: 14th February 2023** **Page 2** ## **City of Nottingham District Scout Council** ## **Statement of Financial Activities Incorporating an Income and Expenditure Account for the year ending 31 December 2022** |Note
**Incoming Resources**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Grants Received
6
**Total Incoming Resources**
**Resources Expended**
Charitable activities
7
Other
8
**Total Resources Expended**
**Net Movement in Funds**
**Balances B/Fwd 1 Jan 2022**
**Balances C/Fwd 31 Dec 2022**
**Final Balance C/Fwd**
**31 Dec 2022**|**2022**|**2022**|**2022**|**2021**|**2021**|**2021**| |---|---|---|---|---|---|---| ||**General**
**Funds £**|**Designated**
**Funds £**|**Total**
**£**|**General**
**Funds £**|**Designated**
**Funds £**|**Total**
**£**| ||1,014
28,388
38,090
83
5,334|229|1,014
28,388
38,090
312
5,334|25,005
25,986
10,646
190
25,669|119|25,005
25,986
10,646
309
25,669| ||**72,909**|**229**|**73,138**|**87,496**|**119**|**87,615**| ||49,955
27,075|
|49,955
27,075|38,500
22,365|
|38,500
22,365| ||**77,030**|
**-**|**77,030**|**60,865**|
**-**|**60,865**| ||**- 4,121**|**229**|**- 3,892**|**26,631**|**119**|**26,750**| ||**134,761**|
**46,925**|**181,686**|**108,130**|**46,806**|**154,936**| ||**130,640**|**47,154**|**177,794**|**134,761**|**46,925**|**181,686**| ||**130,640**|**47,154**|**177,794**|**134,761**|**46,925**|**181,686**| All income and expenditure derive from continuing activities. The statement of financial activities includes all gains and losses recognised during the year. **Page 3** ## **City of Nottingham District Scout Council** ## **Balance Sheet for the year ended 31 December 2022** |Note
**Fixed Assets**
Tangible assets
9
**Current Assets**
Debtors
10
Other Debtors
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
Income in Advance
11
Accruals
11
Creditors
11
**Net Assets**
**Represented by Funds**
General Funds
13
Designated Funds
12
**Total Funds**|**2022**|**2022**|**2022**|**2021**|**2021**|**2021**| |---|---|---|---|---|---|---| ||**General**
**Funds £**|**Designated**
**Funds £**|**Total**
**£**|**General**
**Funds £**|**Designated**
**Funds £**|**Total**
**£**| ||1
1,600
10,000
57,523|109,769|1
1,600
10,000
167,292|1
765
71,188|110,832|1
765
182,020| ||**69,124**|**109,769**|**178,893**|**71,954**|**110,832**|**182,786**| ||-
1,100
-||-
1,100
-|-
1,100
-||-
1,100
-| ||**1,100**|**-**|**1,100**|**1,100**|**-**|**1,100**| ||**68,024**|**109,769**|**177,793**|**70,854**|**110,832**|**181,686**| ||68,024|109,769|68,024
109,769|70,854|110,832|70,854
110,832| ||**68,024**|**109,769**|**177,793**|**70,854**|**110,832**|**181,686**| The financial statements were approved and authorised for issue by the Board on 14th February 2023 Signed on behalf of the board of trustees ## **Name:** ## **Date: 14th February 2023** The notes on pages 5 to 12 form part of these financial statements. **Page 4** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements** ## **for the year ended 31 December 2022** ## **Notes to the Accounts** ## 1) **Summary of significant accounting policies** ## (a) **Basis of preparation** The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued in October 2019 , the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £0. ## (b) **Funds** General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. **Page 5** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements** ## **for the year ended 31 December 2022** ## **Continued……..** ## (c) **Income recognition** All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donations and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. No amount is included in the financial statements for volunteer time in line with the SORP Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. ## (d) **Expenditure recognition** All expenditure is accounted for on a cash basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: - Expenditure on charitable activities includes membership and events; and - Other expenditure represents those items not falling into the categories above. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity. ## (e) **Tangible fixed assets** Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. **Page 6** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements** ## **for the year ended 31 December 2022** ## **Continued……..** Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Motor vehicles over 4 years Equipment over 4 years ## (f) **Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## (g) **Going concern** The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. ## (h) **Post Balance Sheet Events** The Scout Association recruited a Group Development Officer in the third quarter of this financial year. The appointed individual has moved to another position and negotiations are ongoing to recoup a percentage of monies paid. It is expected that £10,000 will be refunded. ## 2) **Income from donations and legacies** |||| |---|---|---| |Source
2022
2021
(£'s)
(£'s)||| |Donations|1,014|25,005| |Total|1,014|25,005| **Page 7** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements for the year ended 31 December 2022** ## **Continued……..** ## 3) **Income from charitable activities** |||| |---|---|---| |Source
2022
2021
(£'s)
(£'s)||| |Membership subscriptions
Grants
District events -jamboree|28,388
-
-|25,986
-
-| |Total|28,388|25,986| ## 4) **Income from other trading activities** |Source
2022
2021
(£'s)
(£'s)|Source
2022
2021
(£'s)
(£'s)|Source
2022
2021
(£'s)
(£'s)| |---|---|---| |General district income
Walesby annual rent
Sycamore centre income
Sycamore super kitchen income
62nd Nottingham Recharges
Beaver & District Camp
District Events -Jamboree
Sherwood VSU property
CONSWACpropertyrecharges|8,400
4,925
1,050
17,080
731
2,380
1,600
51
1,873|-
-5,693
0
14,632
-
-
-
45
1,662| |Total|38,090|10,646| ## 5) **Income from investments** |||| |---|---|---| |Source
2022
2021
(£'s)
(£'s)||| |Interest from short term
investments|-
312|-
309| |Total|312|309| ## 6) **Grants Received** |Source
2022
2021
(£'s)
(£'s)|Source
2022
2021
(£'s)
(£'s)|Source
2022
2021
(£'s)
(£'s)| |---|---|---| |Grants received|5,334|25,669| |Total|5,334|25,669| **Page 8** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements for the year ended 31 December 2022** ## **Continued……..** ## 7) **Analysis of expenditure on charitable activities** |||| |---|---|---| |Source
2022
2020
(£'s)
(£'s)||| |Membership subscriptions
District events
District events -jamboree|49,955
0
0|38,500
0
0| |Total|49,955|38,500| ## 8) **Expenditure of other trading activities** |Source
2022
2021
(£'s)
(£'s)|Source
2022
2021
(£'s)
(£'s)|Source
2022
2021
(£'s)
(£'s)| |---|---|---| |Audit & professional fees
District liability insurance
General district & admin
Beaver district & admin costs
62nd Nottingham running costs
Expenditure for district event - Jamboree
26th Nottingham running costs
Growth Development Officer
Sherwood VSU running costs
CONSWAC running costs
Sycamore centre running costs
District grants distribution
Maintenance
Bad Debts|876
59
445
2,150
831
2,000
58
14,784
51
1,582
3,237
0
1,002
0|840
833
511
0
0
0
0
0
45
1,458
1,589
10,000
6,610
479| |Total|27,075|22,365| **Page 9** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements for the year ended 31 December 2022** ## **Continued……..** ## 9) **Tangible fixed assets** ||**Land**
**Buildings**
**Plant &**
**Computers**
**£**
**£**
**Equip**
**£**|**Land**
**Buildings**
**Plant &**
**Computers**
**£**
**£**
**Equip**
**£**|**Land**
**Buildings**
**Plant &**
**Computers**
**£**
**£**
**Equip**
**£**|**Land**
**Buildings**
**Plant &**
**Computers**
**£**
**£**
**Equip**
**£**|**Land**
**Buildings**
**Plant &**
**Computers**
**£**
**£**
**Equip**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| |**Cost**
Additions
Disposals
**At 31 Dec 2022**
**Depreciation**
At 1 Jan 2022
W/back on reval
Disposals
**At 31 Dec 2022**
**Net Book Value**
**At 31 Dec 2022**
**At 1Jan 2022**|1
-
-|-
-
-|-
-
-|-
-
-||1
-
-| ||1|-|-|-||1| ||-
-
-|-
-
-|-
-
-|-
-
-||-
-
-| |||-|-|-||-| |||||||| ||1|-|-|-||1| |||||||| ||1|-|-|-||1| ## 10) **Debtors** The following payments were owing to the District as at 31 December 2022 |62nd Nottingham Scouts
District Events - Jamboree
Other Debtors|**2022**
**2021**
£
£
-
765
1,600
-
10,000
-| |---|---| ||**11,600**
**765**| **Page 10** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements for the year ended 31 December 2022** ## **Continued……..** 11) **Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**|| |---|---| |Accountancy accrual|**2022**
**2021**
£
£
1,100
1,100| ||**1,100**
**1,100**| ## 12) **Designated funds** |Opening balance (1 Jan 2022)
Transfer of Funds Out
Transfer of Funds In
Closing Balance (31 Dec 2022)|**Ray Allen**
**Tuxford**
**Uniform &**
**Business**
**Total**
**Memorial**
**Fund**
**Hardship**
**Reserve**
**Fund**
**Fund**
**£**
**£**
**£**
**£**
**£**
**£**
13,105
1,291
6,535
19,893
70,008
**110,832**
-
-1291
-
-
**-1,291**
25
-
18
33
153
**229**
**13,130**
**0**
**6,553**
**19,926**
**70,161**
**109,770**
**Developm**
**ent**| |---|---| **Page 11** ## **City of Nottingham District Scout Council** ## **Notes to the Financial Statements for the year ended 31 December 2022** ## **Continued……..** ## 13) **Statement of funds** |**Statement of funds**|| |---|---| |**Total unrestricted funds**
For the year ended 31/12/2021
For the year ended 31/12/2022
**Total restricted funds**
For the year ended 31/12/2021
For the year ended 31/12/2022
**Totals at 31 December 2022**|**Balance at**
**Balance at**
**start date**
**Income**
**Transfers**
**end date**
**£**
**£**
**£**
**£**
**£**
**Expenditu**
**re**| ||108,130
87,496
-60,865
-
134,761
134,761
72,909
-77,030
-
130,640
46,806
119
-
-
46,925
46,925
229
-
-
47,154| ||181,686
73,138
-77,030
-
177,794| **Page 12**