pni Its be prepared . WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31" DECEMBER 2022
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Re ort & Accounts forthe ear ended 31st December 2022 Section A Reference and Administrative Details Registered Charity Number 1036432 Contact Name and Address: R.A. Brumwdl Esq, 15 Northcliffe Close Worcester Park l([4 7DS Names of the Charity Trustees who manage the charity Robert Brumwell Muriel Treagust Michelle Baker Dave Bixby David Coggins Neil McLauchlan Keira Pearson Deborah Carter Chairman Secretary Distrtct Commissioner District Commissioner Treasurer Co-opted member 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 * 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 Corporatlon Page 1
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Trustees Annual Re ort forthe ear ended 315t December 2022 contd. Section B Type of governing document The District goveming documents are those of the Scout Association. They consist of a Royal Charter. which in tum 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 estsblished under the S(x)ut Association's rules which are common to all S(x)uts in the United Kingdom. Trustee selection methods Trustees are appointed in accordance with the Policy Organisation and Rules of the Scout Association. Governance The District is managed by the Distiict Executive Committee. the members of which are the 'Charity Trustees. of the District, which is an educational charity- As chaiity trustees they are responsible for cornptying with 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 appoinknent and is responsible for. Promoting the development of Scouting in the District- The raising of fvnds and administration of District finaTr and propety, TFte insurance of persons, property and equipmenL Appointing a District Apw)intrnents 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 wtthin 7 days of receipt Section C Objects 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 potential, as individuals, as responsible citizens and as members of their local. national and intemational communities. The method of achieving the Airn 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 S(x)ut Groups within a geographical area. The District encompasses Groups throughout the London Borough of Merton. The District meets the Charities Commission public benefft criteria under both the advancement of education and the advanrnent of citizenship or communty development headings. Page 2
WIMBLEDON & WANDLE DISTRICT SCOUT COUNCIL Trustees Annual Re ort for the ear ended 31st December 2022 contd. Public Benefit statement: The District rneets the Charity Commission's public benefft criteria under both the advanment of education and the advancement of citizenship or communty 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 5th July 2022. Section E Financial Review At the end of the period cash reserves amounted to £318,436 in funds held by the District, these and other funds used by the various sections and Units are shown in note 7 to the accounts. Charitys policy on reserves The Districfs policy on reserves is to hold an amoun( considered by the Trustees to be sufficient to provide support to the Groups as previously. in particular in the forn of loans for capital expenditure, to cover expected rna1ntenan (x)sts on the District Headquarters and otherproperties. In making decisions about Reserves the Executive tries to balance 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 dosed in the 1980s. the land and HQ reverted to the District in accordance with ScoLrt 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 propety was sold without Planning Pennission in 2008, but with the intention that a GP Practice l Dentsl surgery would be built on the site. The sale proceeds of £150,000 are what we have now called the 'Atlasta Fund.. The Fund has since existed to enable money to be loaned efficiently and effectively to Groups within the District for HQ improvements. Loans are interest free with repayment terrns up to 15 years. The intention being that by funding immediate property improvement, infx)me 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 terms originally agreed. By March 2026. the District has to review the future of arK)ther 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 ofthe 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 gifted 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 Cornmission Rules require us in the approach to 2026 to surveyl value the building and take legal advice on the best course of action. Opportuntties 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 replacement are prohibitive and uneconomic, until such time as we can decide whether to renew the Hall lease, demolish and stsrt again or sell the land. In the meantime. the balance 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 commenced. Page 3
WIMBLEDON & WANDLE DisfRICT SCOUT COUNCIL Trustees Annual Re rt for the ended 31st December 2022 contd. Investment Policy The District does not have sufficient funds to invest in long term invesknents. The District has therefore adopted a risk adverse strategy to the investment of its fvnds. All funds are held in cash using only mainstream banks or building societies and such accounts are regularfy monitored to ensure the maxirnum value and income from such arrangements. Future plans The future plans are as contsined in the Distiict Development Plan and in the Financial Plan. Volunteer Help The value of the help and time gtven by over 400 Leaders. Helpers and Lay Officials who work tirelessly for the Dtstrid 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 chariws Trustees by Signature: .- R.A Brumwell Esq. Chairman Dated:_ 19 June 2023 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 31st Dernber 2022 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 Chartties 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 Act. To follow the procedures laid down in the general Directions gNen by the Charity Commission under Section 145 (5Xb) of the 2011 Ac( To state whether particular matters have come to my attention Basis of Independent Examinefs report: My examination was carried out in accordan with the general Directions given by the Charity Commission. An examination indudes a review of the accounting records kept by the charity 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 from you as trustees conceming any such matters. The procedures 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 Irue and fair vie. Independent Examinerfs Statement. In connection with my examination, no matter has come to my attention: (1) which gNes me reasonable cause to believe tha( in any material respect the reqU1Ments. to keep accounting records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 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 Dated: _ 2 7 June 2023 Page 5
WIMBLEDON AND WANDLE DISTRICT SCOUT COUNCIL Receipts and Payments Account forthe year ended 31st December 2022 Unrestricted Restricted Totsl Funds Funds Funds 2022 2021 Notes OPENING BALANCES as at 111122 279.196 5.674 28V70 RECEIPTS Donations, Grants etc. Membership Subscriplions Less: id over Subscfiptions subsidy Other Subscriptions Other Income Donations Grants Sub total Badge and Store Sales Investment Income Loan RepaYts Bank Interest Rental Income Sub total 42.990 49.045 6.055 9.202 4.097 42,990 49,045 6.055 9.202 4.097 37.248 41.904 4.656 5.031 2.181 3.193 5.749 12.105 8.334 16.064 21273 13.064 21273 21,667 766 42.649 65.082 51.954 21,667 766 42.649 65.082 51.954 11,000 561 38,714 50,275 12.955 TOTAL RECEIPTS 151.373 154.373 81.084 Total Receipts and Opening Balance PAYMENTS Rental. Admin and Loans Rentsls Admin Loans to Groups l Units Sub total 8.674 439243 343,542 3.680 3,680 509 3.721 445 10,000 14166 4189 4189 Activities and Training Youth Training Jamboree 2024 Leader Training Other Costs Sub total 64.431 1.700 66,131 7.000 616 967 74.714 23.490 616 g67 73.014 462 497 1,700 Badgel Store Purchases & Profit Shares 212 21260 11477 Premises Repairs Utilities Insurances & Legal Sub total 9.539 3,288 3,943 16.770 9.539 3.288 3,943 1Q770 2.020 2.133 Asset Purchases TOTAL PAYMENTS 1874 118.107 3,874 120.807 CLOSING BALANCES as at 31112122 312.462 £ 4974 £ 318,436 £ 284,870 The notes on pages 8 & 9 forni part of these accounts Page 6
WIMBLEDON AND WANDLE DisfRicrscoirr COUNaL Statement of Assets and Liabilities as at 31st December 2022 Unrestricted RestTiCted Total Funds Funds Funds 2022 Totsl Funds 2021 ASSErs Cash Funds Bank Current Accounts 89.426 222.168 5.974 95.400 222.168 868 97,327 186,799 744 Bank Deposit Accounts Cash Floats Total Cash Funds 312A62 &974 318,436 284.870 Outstanding Loans to Groups 1st Morden 9.333 11.000 9.333 11,000 5.500 10.000 12.000 5.500 20.000 47,500 6th112th Mitcham 8th Morden 19th Wimbledon Totsl Loarbs 25,833 25,833 Non monetary Assets for the charitrfs own use Land and Buildings Scouting Equipfflent Badge & Store sto(*s at cost or lower market value 1285,508 71.713 1.285,508 71.713 1.224.293 71.713 7.661 1,192 1.366,074 7.661 1.192 1,366,074 7,349 1.141 1,304,496 Prepayments UABILMES Amounts received in advance arKI accrued expenses Rental Kenneth Black Hall 5,690 1,418 1.300 5.000 1,263 2.171 Badge Sales Store rebates due 1.418 1.300 Accrrued expenses (ulilities) Deposits for 2023 Scout Activities 2.590 10,998 2.590 10.998 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 24th May 2023 and signed on their behalf by R A Brumwell (Chalr) Signature D J Coggins (rreasurer) Slgnature Page 7
WIMBLEDON AND WANDLE DISTrICTSCOLrrcouNCIL Notes to the Accounts for the year ending 31st December 2022 Unrestricted Restricted Funds Funds Total Funds 2022 Total Funds 2021 Note 1 Donations received with thanks:. To Merton Park Unit FurKIs 2.084 To District Funds 485 485 485 97 2.181 Note 2 Grants received:. Jack Petchey Foundation:. Throughout these accounts all amounts relatirKJ to the Foundation appear as reslricted funds in aC(X)rdan their temis 3.000 3,193 LB Merton 5,334 8,334 5,334 3,000 3,193 Note 3 Rental Income Kenneth Black Hall Kenneth Black Flat Kenneth Blad( garages Distriict HQ 22.754 18.095 1.800 22,754 18.095 1.800 22,754 15.960 42.649 42,649 38,714 Note 4 Premises repairs:_ Kenneth Black Flat Kenneth Black Garages Wandle HQ Kenneth Blad( Hall 7,594 1,408 537 1.243 285 537 9,539 9.539 2,020 Note 5 Premises Utilities Wandle HQ Kenneth Black Hall Kenneth Black Flat 1.195 1.195 2.093 3,288 2.093 3.288 883 Page 8
WIMBLEDON AND WANDLE DisfRICT SCOITf COUNai Notes to the Accounts forthe year ending 31st December 2022 Unrestricted Restricted Total Funds Funds Funds 2022 Total Funds 2021 Note 6 Insurance & Legal Wandle HQ and all equipment Insurance daim (HQ) Kenneth Black Hall Kenneth Black Flat 1.701 1,701 1.549 2.148 2.148 500 Personal accident (helpers) 2,133 Note 7 Cash and Bank balances:. District Accounts Cub Account 282.566 120 282,566 120 256,308 120 Scout Ac(xJunt 8,456 21.697 599 8,456 21,697 599 3,920 19,692 639 Network & Explw Accounts SAS Account Band ACcnt 946 946 Badge and Store AcLX)unt 4.052 318.436 4,052 318,436 3,246 284,871 Note 8 Land and Buildings:. No histortcal costs are available. Properties are shown at the value assessed by insurers at the last renewal date:_ Kenneth Black Hall (freehold) Wandle HQ bulk on larKI leased from the National Trust 1.206.491 1.206.491 1.149.039 79.017 1,285,508 79,017 1285.508 75,254 1.224.293 Page 9