Annual Trustees’ Report
Leeds Templars District Scout Council
Trustees’ Annual Report and Accounts for the Year Ended 31st March 2021
Trustees
Ex-Officio:
District Commissioner
Mr C McIntyre
Chair Mr K Whitfield Secretary Mrs M Lindley Treasurer Mr J Ashton District Explorer Scout Commissioner Ms C Wilson District Youth Commissioner Mr K Mallory
Elected:
Nominated:
Mrs J Anker Mr I Farquharson-Welsh Mr R Lindon Ms J Brereton Ms H Harris
Bankers
Barclays Bank Plc Lloyds Bank Plc Yorkshire Bank Plc
Custodian Trustees Corporation
The Scout Association Trust
District registration number with the Scout Association
16206
Charity registration number
1031961
Contact name and address
Mrs M Lindley 378 Selby Road, Whitkirk, Leeds LS15 0PG
Leeds Templars District AGM Wednesday 8[th] September 2021
Annual Trustees’ Report
LEEDS TEMPLARS DISTRICT SCOUT COUNCIL TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2021
Structure, Governance & Management
The District’s governing documents are those of 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 & Rules of the Association. The District is a trust established under its rules which are common to all Scout Districts. The District is registered with the Charity Commissioners as a registered charity.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association. The Trustees of Leeds Templars District Scout Council are the members of the District Executive Committee which comprises of ex-officio members, members elected by the District Scout Council at the annual general meeting, members nominated by the District Commissioner on an annual basis and co-opted members.
The District Chairman, the District Treasurer, the District Secretary, the District Commissioner, District Youth Commissioner, and the District Explorer Scout Commissioner are ex-officio members. The constitution allows for up to six members of the District Scout Council to be elected and the District Commissioner may nominate up to six members. The number of nominated members must not exceed the number of elected members. A further six members may be co-opted by the District Executive Committee if required. The number of co-opted members must not exceed the number of elected members.
The trustees are responsible for complying with legislation applicable to Charities. This includes the registration, keeping of proper accounts and making returns to the Charity Commission. The trustees are also responsible for safeguarding the assets of the charity and thus for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Objectives and Activities
The objectives of the District are as a unit of the Scout Association. The aim of the Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law and guided by adult leadership.
2
Leeds Templars District AGM Wednesday 8[th] September 2021
The District meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Financial Review
As can be seen from the accounts presented on the following pages, the District continues to operate in a financially stable and sound manner. We remain in a position to support the development of Scouting across the local area. The accounts have been prepared on a receipts and payments basis and includes the activities of the District Explorer Scout Units. At the end of the financial year income reserves amount to £54,053 (2020 £46,909), of which £17,673 (2020 £9,545) related to reserves in respect of the District Explorer Scouts.
The district’s policy on reserves is to hold an amount in reserve that would cover expenditure for approximately twelve months. At present, the District reserve funds are higher than this figure. This is in respect to two key receipts: the first, was a £10,000 grant from Leeds County Council as part of the Covid Response Funds from central Government, of which the District Executive has reserved £4,000 into a “Group Support Fund” during this time, and £6,000 to be invested into district development, of which circa £3,500 has been spent to date. The second receipt to the district includes donations to the Explorer Scout Units to the sum of £8,726, which will be utilised over the next year to support the Explorer Scout Provision.
The investment policy of the District is to hold the majority of its liquid assts on a short-term basis using mainstream banks and building societies and the Scout Association Short Term Investment Service*. A small amount £7,175 (2020 £6,522) is invested through a charity investment fund in bonds and gifts, this investment is held for the medium to long term and as such the risk to the District of the fluctuation in the market value of the investment is minimised.
*The SASTIS system is currently under development and therefore obtaining a value for these funds is currently not possible. The money is however secure and will be updated as an addendum to the accounts once the system is completed.
Chairman’s Commentary
We have continued to work in the best interests of the charity, supporting the district as a whole as we progress through the secondary effects of the global pandemic. We have been fortunate to receive additional government funding as part of the Covid-19 Support Grants. We continue to provide financial stability for our charity and have also been able to invest in future growth and development. We are conscious of our need to support groups through these
3
Leeds Templars District AGM Wednesday 8[th] September 2021
challenging times and have rigorous and fair processes in place to ensure help is available as required. We are excited for the year ahead as we return to “normal” Scouting and see more young people get the benefit of Scouting in the Leeds Templars district.
This report and the accompanying accounts were approved by the Trustees on 1[st] September 2021 and signed on their behalf by:
J Ashton District Treasurer
M Lindley District Secretary
4
Leeds Templars District Scouts Receipts and Payments Account
----- Start of picture text -----
Year start date Year end date
For the year 4/1/2020 to 3/31/2021 To 3/31/2021
from
Receipts and payments
20/21 20/21 20/21 19/20
Unrestricted
Restricted Funds Total Funds Total Funds
funds
£ inc. Explorers £
Receipts
Donations, legacies and similar income -
Membership subscriptions 24,307 105 24,412 28,317
Less:Membership subscriptions paid on (National/County/Area/District) - 42,701 - 1,254 - 43,955 - 22,368
Net membership subscriptions retained - 18,394 - 1,149 - 19,543 5,949
Donations 4,408 8,726 13,134 10
Legacies - - -
Gift Aid - - -
Activities 181 1,103 1,284 8,208
Badges and uniforms -
Other similar income 84 84 -
Sub total - 13,720 8,680 - 5,040 14,167
Grants
Maintenenace grant - -
Other grants - - 2,000
Sub total - - - 2,000
Fundraising (gross)
Sale of Badges - - 3,240
Fundraising - - 3,245
Detail 3 - - -
Other fundraising activities - - -
Sub total - - 6,485
Investment income
Bank interest 29 29 -
Building Society interest - - 99
The Scout Association Short Term Investment Service - 32
Property Rent income - - -
Other investment income - - 157
Sub total 29 - 29 288
Total Gross Income - 13,691 8,680 - 5,011 22,940
Asset and investment sales, etc. - -
Total receipts - 13,691 8,680 - 5,011 22,940
----- End of picture text -----
Leeds Templars District Scouts Receipts and Payments Account
----- Start of picture text -----
Year start date Year end date
For the year 4/1/2020 to 3/31/2021 3/31/2020
from
Receipts and payments
20/21 20/21 20/21 19/20
Unrestricted
Restricted Funds Total Funds Unrestricted funds
funds
£ inc. Explorers £
Payments
Charitable Payments
Youth programme and activities 2,965 541 3,506 8,167
Adult support and training - -
Rent - 224
Water and Sewerage 63 63 114
Electricity and Gas - 1,182
Insurance 87 87 678
Repairs and Renewals 1,435 1,435 429
Materials and equipment 3 [ 3 ] 971
Printing and photocopying and Postage 373 373
Contribution to camp costs - -
----- End of picture text -----
----- Start of picture text -----
Badges and Uniform - 2,791
AGM and trustee expenses 10 [ 10 ] 263
Donations 4,396 4,396
Admin - - 1,296
Other costs detail 3 - - 100
Sub total
9,319 554 9,873 16,215
Fundraising expenses
Detail 1 - -
Detail 2 - -
Detail 3
- -
Other fundraising costs - -
Sub total - - - -
Total Gross Expenditure 9,319 554 9,873 16,215
Asset and investment purchases, etc. 3,584 -
Total payments 12,903 554 13,457 16,215
Net of receipts/(payments) - 26,594 8,127 - 18,468 6,725
Cash funds last year end 35,131 9,545 44,676 40,184
Cash funds this year end 8,537 17,672 26,208 46,909
----- End of picture text -----
Statement of assets and liabilities at the end of the year
----- Start of picture text -----
20/21 20/21 20/21 19/20
Unrestricted funds Restricted Funds Total Funds Unrestricted funds
£ inc. Explorers £
Cash funds
Bank current account 8,537 8,537 12,772
Bank deposit account 17,673 17,673 9,602
Building society account 22,803 22,803 12,802
The Scout Association Short Term Investment Service 5,000 5,000 5,000
Cash/Floats 41 41 211
Total cash funds 36,380 17,673 54,053 40,387
Other monetary assets
Tax claim - -
Debts due from the County/Area/District/Group - -
Insurance claim - -
Sub total - - - -
Investment assets -
STIS - -
Quoted investments 7,175 7,175 6,522
Other investments - detail - - -
Sub total 7,175 7,175 6,522
Non monetary assets for charity's own use
Badge stock 1,622 1,622 1,560
Shop stock - - -
Other stock - - -
Land and buildings 267,914 267,914 267,914
Motor vehicles - - -
Scouting equipment, furniture etc 23,373 23,373 23,373
Other - - -
Sub total 292,909 292,909 292,847
Liabilities
Accounts not yet paid - -
Expenses incurred but not invoiced - -
Subscriptions not yet paid - -
Loan - detail - -
Other liabilities - -
Total Assets 336,464 17,673 354,137 339,756
----- End of picture text -----
Contingent liabilities and future obligations
The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on Xth X 200X (the date of the Executive Committee meeting that approved the accounts) and signed on their behalf by
----- Start of picture text -----
Signature Print Name
Chair
Treasurer
----- End of picture text -----
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the Charity Name trustees/ members Leeds Templars Scout District of 31/03/2021 Charity 1031961 On accounts for the no (if year ended any) Set out on pages (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2021 .
Responsibilities and As the charity trustees of the Trust, you are responsible for the basis of report 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 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material examiner's matters have come to my attention (other than that disclosed statement below *) in connection with the examination which gives me cause to believe that in, any material respect:
accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
Date: 20/01/22
Signed: Name: Jayne Harrison
1
IER
October 2018
Relevant AAT Level 4 professional qualification(s) or body (if any):
Address: 275 Gibson Lane Kippax Leeds LS25 7JN
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
2
IER
October 2018
Give here brief Changes to the time of reporting the annual subscriptions details of any items (membership fee) to the Scout Headquarters shows a difference in that the examiner the use of accounts included. Below is an explanation of the wishes to disclose . difference in the closing bank account value to 2019-20 and the opening balance for the current account 2020-21. These have been detailed below to accompany the trustee’s report and the accounts submitted.
In previous years under the previous Treasurer, membership fees paid to Scouting Headquarters was collected towards the end of the financial year and paid after the year close. In the financial year 2019-20, the payment of this fee (£22,368.50) was made prior to the year end and accounted for, however these funds left the account at the start of the 2020-21 financial year.
Under the new Treasurer, the opening balance re-includes these funds and are accounted as an expense. Within the same financial year 2020-21, the in-year membership fees were collected and expensed again, matching an expenditure of (£22,368.50).
Alongside these changes of accounting, the closing balance for 2019-20 included the restricted funds reserved for badges to the value of £1,698. Resulting in a closing current balance of £12,772 as reported at the end of 2019-20.
With the pending payment of £22,368.50 and the closing balance of £12,772 the opening balance of 2019-20 is £35,131, as reported in the attached accounts.
3
IER
October 2018