scouts be prepared . WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31" DECEMBER 2021
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Re ort & Accounts forthe ear ended 31¥t December 2021 Section A Reference and Administrative Details Registered Charity Number 1036432 Contact Name and Address= R.A. Brumwell Esq, 15 Northcliffe Close Worcester Park l(r4 7DS Names of the Charity Trustees who manage the charity Robert Brumwell Muriel Treagust Deborah Carter David Coggins Neil McLauchlan Sarah Moore Josh Carter Dan Fellowes Chainan Secretary District Commissioner Treasurer Deputy DC Youth Commissioner Network Commissioner Explorer Commissioner Elected Members Dave Christmas Andrew Hayward Michael Mayhew Peter Treagust Nominated Members Jean Gould Peter Hutton Abdul Mohidin Bankers The District Bank Accounts are held at CafBank Ltd.. West Malling. Kent, ME19 4JQ The District Sections and the Explorer Units have accounts in their own names at various other banks. Custodian Trustees The Scout Trust Corporation Page 1
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Trustees Annual Re rtforthe ear ended 31st December 2021 Section B Type of governing document The District goveming 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 and Rules of the Scout Association. How the charity is constituted The District is a trust established under the Scout Association's rules which are common to all Scouts in the United Kingdom. Trustee selection methods Trustees are appointed in accordan with the Policy Organisation and Rules of the Scout Association. Governance The District is managed by the District Executive Committ, the members ofwhich are the 'Chartty Trustees, of the District, which is an educational charity. As charity trustees they are responsible for complying wtth legislation applicable to charities. This includes the registration, keeping proper accounts and making retums to the Charity Commission as appropriate. The District Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointment and is responsible for. Promoting the development of Scouting in the District", The raising of funds and administration of District finan and property", The Insuran of persons, property and equipment- Appointing a District Appointmerrts sub-committee. Appointing any other sub-committees that are or may be required; Appointing District Administrators and Advisors, other than those who are elected", The presentation of an Annual Report and Accounts: Risk and Internal Control The District Executive has in pla systems of intemal control that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments which are all paid by cheque or direct transfer. All reIpts are banked normally within 7 days of receipt Section C Objects and Activities The objectives of the District are as a unit of the ScoLrt Association. The aim of the Scout Association is to promote the development of young people in achieving their full physical. intellectual, social and spiritual potential, as individuals. as responsible citizens and as members of their local, national and intemational communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training based upon the Scout Promise and Law and guided by Adult leadership. The District Scout Council's role is to offer leadership and support to the Scout Groups within a geographical area. The District encompasses Groups throughout the London Borough of Merton. The District meets the Charities Commission public benefrt criteria under both the advanment of education and the advanment of citizenship or communty development headings. Page 2
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Trustees Annual Re rtforthe ear ended 31st December 2021 contd. Public Benefit Statement: The District rneets the Charity Commission's public benefit criteria under both the advancement of education and the advancernent of citizenship or community development headings. Section D Main achievements during the year These are set out by the District Commissioner and Chaimian in their reports in the District Annual Report presented to the Annual General Meeting on the 6th July 2022. Section E Financial Review At the end of the period cash reserves amounted to £284,870 in funds held by the Distric( these and other funds used by the various *ctions and Units are shown in note 7 to the accounts. Charity's policy on reserves The District's policy on reserves is to hold an amount, considered by the Trustees to be sufficient to provide support to the Groups as previously, in particular in the form of loans for capital expenditure. to cover expected maintenance costs on the District Headquarters and other properties. In making decisions about Reserves the Executive tries to balan the history and legacy of the Funds now available and the needs today of Scouting in London Borough of Merton. Atlasta Hall was the name of the 25th Mitcham Group HQ in Collingwood Gardens, Colliers Wood. After the 25th Mitcham Group closed in the 1980s, the land and HQ reverted to the District in accordance with Scout Association policies. The Hall was then rented until the mid 2000's In the absence of any other viable proposition, the decision was taken to put the land up for sale. The property was sold without Planning Pennission in 2008, but with the intention that a GP Practi l Dental surgery would be built on the site. The sale prOedS of £150,000 are what we have now called the "Atlasta Fund" The Fund has Sin existed to enable money to be loaned efficiently and effectively to Groups within the District for HQ improvements. Loans are interest free with repayment terms up to 15 years. The intention being that by funding immediate propety improvement, income is then created by wider community use of our buildings. Approaching half of the "Atlasta. Funds has bn lent to develop Scout owned buildings in Mitcham, Morden and Wimbledon. All Groups are repaying on the tenns originally agreed. By March 2026, the District has to review the future of another inherited building named Kenneth Black Hall in Worple Road, Wimbledon. This consists of a hall, (let in 2006 for 20 years), 3 bed flat, storage and garages, The sole source of our income; is from rent of the Hall to Wimbledon Bridge Club and also the refurbished Flat", let Sin 2016 on an annual Assured Short hold Tenancy. The storage and all but one of the garages are used by the District for storage. The building was erected as a memorial to Kenneth Black on land gffted to District by his elder brother Sir Cyril Black. Sir Cyril was a local philanthropist. former Kings College scholar, local MP and Mayor of Wimbledon who died in 1991.The hall was opened in 1957. Charities Commission Rules require us in the approach to 2026 to surveyl value the building and take legal advi on the best course of action. Opportunities may then include: Selling the land for development", developing the land for ourselves. The greater part of remaining Reserve Funds will be required for upkeep of Kenneth Black Hall until 2026. The gutters will continue to leak and the costs of replament are prohibrtive and uneconomic, until such time as we can decide whether to renew the Hall lease, demolish and start again or sell the land. In the meantime, the balan of Reserves is set aside for the continuing renovation of our leased District Headquarters in Morden Hall Park. Use of this building and the surrounding land, provided free to Groups (most that do not have aCsS to their own green space), has increased 10-fold Sin the works comMend. Page 3
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Trustees Annual Re rtforthe ear ended 31st December 2021 contd. Investment Policy The District does not have sufficient funds to invest in long term investments. The District has therefore adopted a risk adverse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies and such accounts are regularly monitored to ensure the maximum value and income from such arrangements. Future plans The future plans are as contained in the Disttict Development Plan and in the Financial Plan. Volunteer Help The value of the help and time given by over 400 Leaders, Helpers and Lay Officials who work tirelessly for the District and Groups cannot be evaluated and is not therefore shown in the accounts presented with this report. However, it is hereby acknowledged with gratitude. Declaration The Trustees declare that they have approved the trustee's report above. Signed on behalf of the charity's Trustees by Signature: . R.A. Brumwell Esq. Chairman Dated: _l? June 2022 Page 4
Independent Examinerfs Report to the Trustees of Wimbledon and Wandle District Scout Council Charity Number 1036432 I report on the accounts of the Charity for the year ended 31 St December 2021 which are set out on pages 6 to 9 and which comprise the Receipts and Payments Account, The Statement ofAssets and Liabilities and the related notes. Respective responsibilities of Trustees and Independent Examiner: The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts under Section 145 of the 2011 Ac( To follow the prOdureS laid down in the general Directions given by the Charity Commission under Section 145 (5)(b) of the 2011 ACL To state whether particular matters have come to my attention Basis of Independent Examinerfs report= My examination was carried out in accordan with the general Directions given by the Charty Commission. An examination includes a review of the accounting CordS kept by the charty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations frorn you as trustees conmIng any such matters. The prOdureS undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a °true and fair vie. Independent Examinerfs Statement: In connection with my examination, no matter has come to my attention= (1) which gives me reasonable cause to believe that, in any material respect the requirements: to keep accounting records in accordan with section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements ofthe 2011 Act have not been met or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed by: G Rostron FCA Address: 77 Merton Hall Rd, London, SW19 3PX I, F July 2022 Dated: _ Page 5
WIMBLEDON AND WANDLE DisTricf SCOLrr COUNCIL Receipts and Payments Account for the year ended 31st December 2021 Unrestricted Restsicted Totsl Funds Funds Funds 2021 Total Funds 2020 Notes OPENING BAIANCES as at 111121 257.159 5299 ".i.j 262.458 207,069 RECEIPTS Donations, Grants etc. hAembership Subscriptions Less: aid over Subscriptions subsidy Other Subscriptions Other Income Donations Grdnts Sub total Badge and Store Sales Investment Income Loan Repayments Bank Interest Asset Sales Rental Income Sub total 37.248 41.904 4,656 5.031 37.248 41,904 4,656 5,031 42,192 45.527 3.335 3.216 2.917 764 22.568 26.130 4A26 2.181 2,181 3,193 5.749 12.105 3.193 3.193 11105 11.tKK) 561 11,000 561 28,943 833 38.714 50.275 12P55 38,714 50,275 12.955 37,962 67,738 Activities TOTAL RECEIPTS 77.891 3.193 81.084 105.936 Total Receipts and Opening Balance PAYMENTS Rentsl. Admin and Loans Rentsls Admin Loans to Groups l Units Sub total 335.050 8,492 313,005 3.721 3,721 1.500 1,113 7,000 10.000 14,166 10,000 14.166 Activities and Training Youth Training Leader Training Other Costs Sub total 20.672 462 497 21.631 2.818 23.490 462 497 24.327 1,567 1.616 27.510 2.818 Badgel Store Purchases & Profit Shares Premises 11477 Repairs Utilittes Insurances & Legal Sub total 2.020 2.020 883 2.133 5.036 1,636 862 2,028 4,526 2.133 5.036 Asset Purchases TOTAL pAyMErS 2,198 50.547 55.854 2.818 58.672 CLOSING BALANCES as at 31112121 279.196 £ 5.674 £ 284,870 £ 262.458 The notss on pages 8 & 9 form part of these accounts Page 6
WIMBLEDON AND WANDLE DISTRICT SCOUTCOUNCIL Statement of Assets and Liabilities as at 31st December 2021 Unrestricted Restricted Funds Funds Total Funds 2021 Totsl Funds 2020 Notes ASSETS Cash Funds Bank Current Accounts Bank Deposit Accounts Cash Floats Total Cash Funds 91,653 186.799 744 279,196 5,674 97,327 186,799 744 74,465 186,795 1.198 262,458 5.674 284.870 Outstanding Loans to Groups 1st Morden 6th1121h Mitcham 8th Morden 19th Wimbledon Total Loans 10,0 12.000 5.500 20,000 47.500 10.000 12,000 13.000 5,500 30.000 48,500 20.000 47,500 Non monetary Assets for the charitys own use LarKI and Buildings Scouting Equipment Badge & Store stocks at cost or lower market value PpaYrnents 1,224.293 71.713 1.224,293 71.713 1.165,993 69,169 7,349 1,141 1.304.496 8,068 1,094 1.244,324 1,141 1.3W496 LIABILtriES Amounts received in advance and accrued expenses Rental Kenneth Black Hall Badge Sales Store rebates due Accrrued expenses (utilities) Deposits for 2020 Scout A(*vitses 5.tM)O 1.263 2.171 5.000 1263 2.171 5.000 1,397 1.059 The notes on pages 8 & 9 forni part of these accounts The above receipts and payments account and statement of assets and liabilities were approved by the trustees on the 25th May 2022 and signed on their behalf by R A Brumwell (Chalr) Signatu D J Coggins (rreasurer) Signaturè Page 7
WIMBLEDON AND WANDLE DISTRICT SCOUT COUNCIL Notes to the Accounts for the year ending 31st December 2021 Unrestricted Restiicted Funds Funds Totsl Funds 2021 Total Funds 2020 Note 1 Donations received with thanks:. To Merton Park Unit Furwts To West Bames Unit Funds To District Funds 2.084 99 333 97 97 332 764 2.181 2,181 Note 2 Grants received:. Jack Petchey Foundation: Throughout these accounts all amounts relating to the Foundation appear as restricted funds in accordan with their ter 3,193 3.193 2,568 LB Merton 20.000 22,568 3,193 3,193 Note 3 Rental Income Kenneth Black Hall Kenneth Black Flat Kenneth Black garages Distriict HQ 22.754 15.960 22,754 15.960 20.082 16,800 1,080 38.714 38,714 37,962 Note 4 Premises repairs: Kenneth Black Flat Kenneth Black Garages Wandle HQ Kenneth Black Hall 492 492 749 1243 285 2.020 1,243 285 2,020 887 1.636 Note 5 Premises Utilities Wandle HQ Kenneth Black Hall Kenneth Black Flat 883 862 883 862 Page 8
WIMBLEDON AND WANDLE DISTRICTscoirr COUNCIL Notes to the Accounts for the year ending 31st December 2021 Unrestricted Restricted Total Funds Funds Funds 2021 Total Funds 2020 Note 6 Insurance & Legal Wandle HQ and all equipment Insurance daim (HQ) Kenneth Black Hall (share) Kenneth Black Flat Personal accident (helpers) 1,549 1.473 500 471 2.133 2.133 2.028 Note 7 Cash and Bank balances: District Accounts Cub Account Scout Account Ne1w0 & Explorer Accounts SAS Account Band Account Badge arKI Store Account 256,308 120 256.308 120 3,920 19,692 639 235.452 120 3.920 17,568 669 946 3,783 262,458 3.920 19.692 639 3,246 284.871 3,246 284,871 Note 8 Land and Buildings:. No historical costs are available. Properties are shown at the value assessed by inSur8 at the last renewal date: Kenneth Black Hall (freehold) Wandle HQ built on land leased from the Nalional Trust 1,149.039 1.149,039 1,094,323 75,253 1.224.293 75,253 1.224,293 71.670 1.165.993 Page 9