City of Nottingham District Scout Council
Report and Financial Statements
For the year ended 31 December 2023
Charity Number 1027539
City of Nottingham District Scout Council
Report and Financial Statements
For the year ended 31 December 2023
Company Information
Trustees
Charity Number Bankers Accountants
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
1027539 NatWest 11 Western Boulevard Bede Island Leicester LE2 7EJ 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 2023
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 2023
The Trustees present their report and the audited financial statements of the charity for the year ended 31 December 2023. 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
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 2023 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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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: 26 March 2024
Page 2
City of Nottingham District Scout Council
Statement of Financial Activities Incorporating an Income and Expenditure Account for the year ending 31 December 2023
| 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 income / (expenditure) Transfers between funds Net Movement in Funds Balances B/Fwd 1 Jan 2023 Balances C/Fwd 31 Dec 2023 Final Balance C/Fwd 31 Dec 2023 |
General Restricted Total General Restricted Total Funds £ Funds £ £ Funds £ Funds £ £ 18,581 18,581 1,014 1,014 49,657 49,657 28,388 28,388 14,445 14,445 38,090 38,090 1,210 976 2,186 83 229 312 - - 5,334 5,334 83,893 976 84,869 72,909 229 73,138 60,721 60,721 49,955 49,955 38,055 38,055 27,075 27,075 98,776 - 98,776 77,030 - 77,030 ( 14,883 ) 976 ( 13,907 ) ( 4,121 ) 229 ( 3,892 ) ( 2,819 ) 2,819 - - - - ( 17,702 ) 3,795 ( 13,907 ) ( 4,121 ) 229 ( 3,892 ) 130,640 47,154 177,794 134,761 46,925 181,686 112,938 50,949 163,887 130,640 47,154 177,794 112,938 50,949 163,887 130,640 47,154 177,794 2023 2022 |
|---|---|
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
Page 3
Balance Sheet for the year ended 31 December 2023
City of Nottingham District Scout Council
| Fixed Assets Tangible assets Current Assets Debtors Other Debtors Cash at bank and in hand |
Note 9 10 10 |
General Restricted Total General Restricted Total Funds £ Funds £ £ Funds £ Funds £ £ 1 1 1 1 6,360 6,360 1,600 1,600 0 10,000 10,000 107,677 50,949 158,626 120,139 47,154 167,293 114,038 50,949 164,987 131,740 47,154 178,894 2022 2023 fe es BERREE |
|---|---|---|
| Creditors: amounts falling due within one year Income in Advance Accruals Creditors Net Assets |
11 11 11 |
- - - - 1,100 1,100 1,100 1,100 - - - - 1,100 0 1,100 1,100 - 1,100 112,938 50,949 163,887 130,640 47,154 177,794 EEEEEe |
| Represented by Funds General Funds Restricted Funds Total Funds |
13 12 |
112,938 112,938 130,640 68,024 50,949 50,949 47,154 109,770 112,938 50,949 163,887 130,640 47,154 177,794 aaa" |
The financial statements were approved and authorised for issue by the Board on
Signed on behalf of the board of trustees
Name: Dudley Howard Lea, Treasurer Date: 26 March 2024
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 2023
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 2023
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 2023
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
----- Start of picture text -----
Source 2023 2022
(£'s) (£'s)
Donations 18,581 1,014
Total 18,581 1,014
----- End of picture text -----
Page 7
City of Nottingham District Scout Council
Notes to the Financial Statements for the year ended 31 December 2023
Continued……..
3) Income from charitable activities
| Source | 2023 | 2022 |
|---|---|---|
| (£'s) | (£'s) | |
| Membership subscriptions | 45,832 | 28,388 |
| Grants | - | - |
| District events | 3,825 | - |
| Total | 49,657 | 28,388 |
4) Income from other trading activities
| Source | 2023 | 2022 |
|---|---|---|
| (£'s) | (£'s) | |
| General district income | 1,780 | 8,400 |
| Walesby annual rent | 8,641 | 4,925 |
| Sycamore centre income | 919 | 1,050 |
| Sycamore super kitchen income | - | 17,080 |
| 62nd Nottingham Recharges | 750 | 731 |
| Beaver & District Camp | - | 2,380 |
| District Events -Jamboree | - | 1,600 |
| Sherwood VSU property | - | 51 |
| CONSWAC property recharges | 2,071 | 1,873 |
| Other trading activity | 284 | - |
| Total | 14,445 | 38,090 |
5) Income from investments
| Source | 2023 | 2022 | |||||
|---|---|---|---|---|---|---|---|
| (£'s) | (£'s) | ||||||
| Interest | from | short | term | investments | 2,186 | 312 | |
| Total | 2,186 | 312 |
6) Grants Received
| Source | 2023 | 2022 | ||
|---|---|---|---|---|
| (£'s) | (£'s) | |||
| Grants | received | - | 5,334 | |
| Total | - | 5,334 |
Page 8
City of Nottingham District Scout Council
Notes to the Financial Statements for the year ended 31 December 2023
Continued……..
7) Analysis of expenditure on charitable activities
| Source | 2023 | 2022 |
|---|---|---|
| (£'s) | (£'s) | |
| Membership subscriptions | 53,559 | 49,955 |
| District events | 7,162 | - |
| Total | 60,721 | 49,955 |
8) Expenditure of other trading activities
| Source | 2023 | 2022 |
|---|---|---|
| (£'s) | (£'s) | |
| Audit & professional fees | 876 | 876 |
| District liability insurance | 441 | 59 |
| General district & admin | 488 | 445 |
| Beaver district & admin costs | - | 2,150 |
| 62nd Nottingham running costs | 750 | 831 |
| Expenditure for district event | - | 2,000 |
| 26th Nottingham running costs | 4,142 | 58 |
| Growth Development Officer | 18,340 | 14,784 |
| Sherwood VSU running costs | 5,481 | 51 |
| CONSWAC running costs | 1,967 | 1,582 |
| Sycamore centre running costs | 2,913 | 3,237 |
| District grants distribution | - | - |
| Maintenance | 2,657 | 1,002 |
| Bad Debts | - | - |
| Total | 38,055 | 27,075 |
Page 9
City of Nottingham District Scout Council
Notes to the Financial Statements for the year ended 31 December 2023
Continued……..
9) Tangible fixed assets
----- Start of picture text -----
Land Buildings Plant & Computers Total
£ £ Equip £ £
Cost 1 - - - 1
Additions - - - - -
- - - - -
Disposals
At 31 Dec 2023 1 - - - 1
Depreciation
At 1 Jan 2023 - - - - -
W/back on reval - - - - -
- - - - -
Disposals
At 31 Dec 2023 - - - -
Net Book Value
At 31 Dec 2023 1 - - - 1
At 1 Jan 2023 1 - - - 1
----- End of picture text -----
10) Debtors
The following payments were owing to the District as at 31 December 2023
| District Events - Jamboree 111th Scout Group 88th Scout Group 62nd Scout Group 85th St Margaret's Guides Other Debtors |
2023 2022 £ £ - 1,600 5,481 - 650 - 100 - 129 - - 10,000 6,360 11,600 |
|---|---|
Page 10
City of Nottingham District Scout Council
Notes to the Financial Statements for the year ended 31 December 2023
Continued……..
| 11) Creditors: amounts falling due within one year Accountancy accrual 12) Restrcited funds Opening balance (1 Jan 2023) Incoming resources Resources expended Transfers Closing Balance (31 Dec 2023) |
2023 2022 £ £ 1,100 1,100 1,100 1,100 Ray Allen Conswac Developme Total Memorial Fund £ £ £ 13,130 34,024 47,154 256 720976 - - - - 2,819 2,819 13,386 37,563 50,949 |
|---|---|
Page 11
City of Nottingham District Scout Council
Notes to the Financial Statements for the year ended 31 December 2023
Continued……..
13) Statement of funds
| Total unrestricted funds For the year ended 31/12/2022 For the year ended 31/12/2023 Total restricted funds For the year ended 31/12/2022 For the year ended 31/12/2023 Totals at 31 December 2023 |
Balance at Balance at start date Income Transfers end date £ £ £ £ £ 134,761 72,909 ( 77,030 ) - 130,640 130,640 83,893 ( 98,776 ) ( 2,819 ) 112,938 46,925 229 - - 47,154 47,154 976 - 2,819 50,949 177,794 84,869 ( 98,776 ) - 163,887 Expenditure |
|---|---|
Page 12