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2022-03-31-accounts

GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

Trustees’ Annual Report for the year ended 31[st] March 2022

PRESIDENT: Mr A R Bamford.

VICE PRESIDENTS: Mr P L Bicknell, Mrs M M Brandon, Mr J F G Burton, Mr I D Chick JP, Mr B Cole, Mrs J A Cole, Mr S Girling, Mr H Greenway, Mrs H Hankins, Mr T Hankins, Mr J A Hunter MBE, Mr P Melvin (from 28[th] June 2021), Mr A K Norman, Mr S Pound.

TRUSTEES: Ex-Officio Name Chair Mr I D Chick District Commissioner Ms C S Muxlow District Youth Commissioner Miss A S Taylor-Brown (to 28[th] June 2021), Miss H Frith (from 28[th] June 2021) Secretary Vacant Treasurer Mr P G Melhuish District Explorer Scout Commissioner (Acting) Ms C S Muxlow (to 7[th] April 2021 and from 16[th] March 2022), District Explorer Scout Commissioner Ms K Barry (from 7[th] April 2021 to 13[th] March 2022) District Scout Network Commissioner Dr D Aubby

TRUSTEES: Nominated

Mr A Appleby, Mr R Fox (from 28[th] June 2021), Mrs M C Melhuish, Mr A K Norman, Mr B K Payne, Mr S Pound (from 28[th] June 2021).

TRUSTEES: Elected

Mrs S C Appleby, Ms S Brooks, Mr S L Dingwall, Mr W F Lewis, Mr P Melvin (to 28[th] June 2021), Mr F Snell (from 28[th] June 2021), Mr P I Thorne.

TRUSTEES: Co-opted

Ms K Barry (from 16[th] March 2022), Mr R W Fox (to 28[th] June 2021), Miss A S Taylor-Brown (from 28[th] June 2021).

INDEPENDENT EXAMINER:

Mr P McLoughlin

BANKERS:

Santander UK plc, Bootle, Merseyside. L30 4GB

District Registration Number with The Scout Association: 13806

Charity Registration Number: 1046044

Contact Name and Address: Mr P G Melhuish, 63 Pavilion Way, Ruislip, Middlesex. HA4 9JR Principal Address: R/O 111/113 Hill Rise, Greenford, Middlesex. UB6 8PE

Page 1

GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

Trustees’ Annual Report for the year ended 31[st] March 2022

The purpose of Scouting

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

The values of Scouting

As Scouts we are guided by these values:

Integrity - We act with integrity; we are honest, trustworthy and loyal.

Respect - We have self-respect and respect for others.

Care - We support others and take care of the world in which we live.

Belief - We explore our faiths, beliefs and attitudes.

Co-operation - We make a positive difference; we co-operate with others and make friends.

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Objectives and Activities

The aim of the District is that of The Scout Association both short and long term. The main objectives for the year have been to continue with the UK Scout Activity Programme and to support Groups. We will achieve this by providing as many resources as possible to encourage youth within our Scouting area.

Achievements and Performance

The District area covers Greenford, Northolt, Perivale, Southall, Sudbury and Wembley consists of 12 Groups where we have a youth membership of 627 covering Beaver Scouts, Cub Scouts, Scouts and Explorer Scouts. In addition, there are 225 adults involved as leaders or administrators - all of whom give their services voluntarily.

Youth membership numbers have increased and face to face Scouting meetings and activities have restarted.

An “Early Years” pilot for a new pre Beaver age (4 to 5 years) section was successful now to be called “Squirrels”. We have one “Squirrels Dray” within the District which is flourishing.

Training has been provided for all adults, both uniformed and non-uniformed via online methods and some face-to-face courses.

Page 2

During the year two second hand minibuses were purchased for use by any Group within the District. These are kept at the District Headquarters site.

District wide events resumed with participation in the Royal British Legion’s Remembrance Day service. The Cub section held a cross country run and the Beaver section a multi faith day. Our Explorer Scout sections attended several camps and commenced the “Duke of Edinburgh’s Bronze Award” scheme. These activities and events were planned and carried out successfully in accordance with the Government’s COVID-19 guidelines.

Members of the District were recognised by The Scout Association for various Scouting awards.

Southall Activity Centre had some users from inside and outside the District including some “educational” groups allowed under the COVID-19 rules. Improvements included the replacement of the climbing tower which had given many years of service.

New fencing was provided at the District Headquarters together with tree surgery work.

Grants have been made to Groups to assist them with their Scouting activities including membership subscriptions to the Scout County and Headquarters.

The District has not incurred any expenditure during the year specifically to generate future income.

Financial Review

Due to the global recovery from the effects of the COVID-19 pandemic the value of our investments continues to recover. Grants from HM Government have helped to defray the loss of subscriptions, and District running costs. The District has controlled its spending and continues to do so.

The District Executive Committee received regular updates of the District’s cash and investments. In addition, the Executive’s Finance committee monitored the levels of bank balances and the interest rates received and has ensured a spread of investments and deposits to maximise the income whilst maintaining a low risk strategy.

All major expenditure was controlled by the District Executive who discussed current and future projects.

The routine responsibilities of the District are financed through the hire of Southall Activity Centre plus the Scout shop surplus, which has started to receive increased sales.

At the end of the year income reserves amounted to £737,931. The District’s policy on reserves is to hold sufficient funds readily available to support Groups, Leaders, Members and all premises for which we are responsible. The trustees believe the level of reserves is sufficient to support the charity for at least 12 months from the date of approval of the financial statements.

Plans for Future Periods

The District will continue to hold events to attract more adult volunteers as the demand for leaders and new sections continues. Financial support will be given to the young people attending the World Jamboree in 2023 in South Korea and the European Jamborette. The District will maintain its and Groups’ buildings as required. A review of the hire charges for both the Southall Activity Centre and District HQ will be undertaken as overhead costs will increase in the coming year.

The future direction of the District is that of The Scout Association.

Page 3

Structure, Governance and Management

During the year ended 31[st] March 2022, the District Executive Committee has met on a regular basis via Zoom and face to face meetings to discuss administration and support to all Groups. We have referred to the guidance in the Charity Commission’s general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives we have set.

The District Scout Council complies with the detailed rules for the management of financial and operational risks mandated by the Policy, Organisation and Rules of The Scout Association. The Trustees actively monitor and review all risks which the charity faces and confirm that insurances are in place to mitigate against significant risks that might arise.

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 and Rules of the Scout Association.

The District is a trust established under the rules which are common to all Scouts. Trustees are appointed in accordance with the Policy, Organisation & Rules of The Scout Association.

Trustees are drawn from all areas of Scouting and from outside the Movement. Elected members are proposed and seconded at the Annual General Meeting. The District Commissioner nominates people who have particular expertise in a variety of areas and are not necessarily members of the Scout Association. Trustees who are co-opted are people who occupy a specific appointment or have experience in a particular discipline.

The Trustees, being the management personnel, are all volunteers without remuneration.

Page 4

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Royal Charter. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 18[th] May 2022 and signed on their behalf by

Ian David Chick (Chair) ..............................................

Paul Graham Melhuish (Treasurer) ..............................................

Page 5

Independent Examiner’s Report to the Trustees of the GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

I report to the trustees on my examination of the accounts of the Greenford and District Scout Council for the year ended 31[st] March 2022.

Responsibilities and basis of report

As the charity trustees of the Greenford and District Scout Council 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 Greenford and District Scout Council accounts carried out under section 145 of the 2011 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:

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.

Signed: ..................................................................................................

Name: Patrick Edward McLoughlin

Relevant professional qualification or membership of professional bodies:

Address: 22 Newnham Avenue, Eastcote, Ruislip, Middlesex. HA4 9RN

Date: 11[th] May 2022

Page 6

(CHARITY REGISTRATION NO. 1046044)

GREENFORD & DISTRICT SCOUT COUNCIL

Financial statements for the year ending 31st March 2022

Statement of financial activities
Note
3
Income
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure
4
Fundraising costs
Charitable activities
Other
Total expenditure
Other recognised gains
Gains on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward		 2022
£
31,186
20,182
16,270
9,909
77,547
12,158
18,742
159,903
190,803
57,151
(56,105)
794,036
737,931		 2021
£
37,281
2,500
2,099
5,832
47,712
1,670
26,973
13,567
42,210
139,319
144,821
649,215
794,036

All gains and losses arising in the year are included in the Statement of Financial Activities and arise from continuing activities.

Page 7

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Financial statements for the year ending 2022

Balance sheet

Note
Fixed assets
Tangible assets
5
Investments
6
Total fixed assets
Current assets
Stock
Debtors
7
Cash at bank and in hand
8
Total current assets
Creditors: amounts falling due
within one year
9
Net current assets
Total assets less current liabilities
Funds of the Charity
Unrestricted funds		 2022
£
49,020
656,363
705,383
7,021
2,577
112,751
122,349
(89,801)
32,548
737,931
737,931		 2021
£
0
649,314
649,314
7,186
3,828
163,508
174,522
(29,800)
144,722
794,036
794,036

The financial statements were approved and authorised for issue by the Trustees on 18th May 2022 and signed on their behalf by

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I D Chick (Chair)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

P G Melhuish (Treasurer)

Page 8

(CHARITY REGISTRATION NO. 1046044)

GREENFORD & DISTRICT SCOUT COUNCIL

Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention, modified to include investments at fair value in accordance with:

The Council constitutes a public benefit entity as defined by FRS 102. FRS 102 has been adopted in preparing these financial statements.

The trustees have assessed whether the use of going concern basis is appropriate. This includes whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. This assessment is made in respect of a period of one year from the date

of approval of the financial statements and the trustees have no material uncertainties about the charity’s ability to continue.

1.2 Change in basis of accounting

There has been no change to the accounting policies since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

Note 2 Accounting policies

INCOME

Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Membership subscriptions

Memberships subscription collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out.

This is because these subscription are in effect held as agents before being paid out.

Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising) the incoming resources and related expenditure are reported gross in the SoFA.

Donations

Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Investment income

This is included in the accounts when receivable.

Investment gains and losses

Investments are stated at market value. Gains or losses on investments, whether realised or unrealised, are disclosed in the SoFA in the year in which they arise.

Page 9

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 2 Accounting policies - continued

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance costs

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Trustees remuneration

No trustee nor any persons connected with them received any remuneration in the current year or previous year.

Trustees reimbursed expenses

The total amount claimed and reimbursed in the year to 2 trustees amounted to £45 (2021 £68 to 2 trustees).

Staff costs

No staff were employed during the year. Key management personnel comprise the trustees.

Costs of generating income

Includes all costs associated with activities to raise funds for the Council.

Charitable activities expenditure

Relates to all activities carried out in furtherance of the aims and objectives of the Scouting movement.

Other resources expended

Includes all other costs incurred by the Council.

Taxation

No tax has been provided because the income of the Council is within the exemption granted by Section 505 of the Income and Corporation Taxes Act 1988.

ASSETS

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost less depreciation.

Investments

Other investments are included at market value at the year end.

Stocks

These are valued at the lower of cost and net realisable value.

Debtors

The Council's debtors qualify as basic financial instruments under FRS 102. These are recognised at initial transaction value.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits held at call with banks and other short term liquid investments with original maturities of three months or less.

Page 10

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 3 Analysis of income

Donations
Membership subscriptions
Less: Membership subscriptions paid to County
Net membership subscriptions retained
Grants - HM COVID-19
Grants - The Scout Association
Donations
Donations Minibuses
Donations Gift Aid
Charitable activities
Hire of Facilities
Swimming Gala
Training
Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts
Young Leaders
Other trading activities
District Shop
Southall Activity Centre
Explorer Scouts
Investments
Bank Interest
Realised Gain on sale of investments
Investment Distributions		 2022
£
25,458
(25,159)
299
26,199
0
2,953
550
1,185
31,186
10,649
0
0
66
0
0
9,467
0
20,182
16,212
58
0
16,270
11
6,006
3,892
9,909		 2021
£
32,363
(31,358)
1,005
30,193
3,000
3,000
0
83
37,281
2,235
0
0
0
0
0
265
0
2,500
2,099
0
0
2,099
740
0
5,092
5,832

Page 11

(CHARITY REGISTRATION NO. 1046044)

GREENFORD & DISTRICT SCOUT COUNCIL

Notes to the accounts

Note 4 Analysis of Expenditure

Raising Funds
District Shop
Explorer Scouts
Southall Activity Centre
Charitable activities
Swimming Gala
Leader Training
St George's Day
Scout Groups/Sections
Jamboree & Jamborette
Beaver Scouts
Cub Scouts
Scouts
Explorer Scouts
Young Leaders
Scout Active Support
Other
Buildings Insurance
Light, Heat & Water
Repair, Maintenance & Renewals
Depreciation Equipment
Minibuses Expenses
Postage, Telephone and Petrol
Stationery & Equipment
Tributes & Testimonials
Refreshments
Governance
Advertising
Miscellaneous		 2022
£
12,113
45
0
12,158
0
100
0
2,859
0
175
0
0
15,307
154
147
18,742
3,383
3,370
136,360
9,800
5,791
828
55
36
34
0
48
198
159,903		 2021
£
1,670
0
0
1,670
0
0
0
27,755
(2,660)
100
0
0
1,220
558
0
26,973
3,254
1,131
7,971
0
0
776
16
37
21
0
254
107
13,567

Page 12

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 5 Tangible fixed assets

5.1 Cost or valuation

5.1 Cost or valuation
Scouting equipment
Balance brought forward
Additions
Disposals
Balance carried forward
5.2 Accumulated depreciation
Depreciation is provided on the above assets at the following rates:
Basis
Rate
Scouting equipment
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
5.3 Net book value
Brought forward
Carried forward
6 Investment Assets
6.1 Fixed asset investments
Market value at beginning of year
Add: additions to investments at cost
Less: Disposal at carring value
Add: net gain on revaluation
Market value at end of year
Historical cost at end of year
Analysis of investments
Investments held in common investment funds
All investments are listed on the London Stock Exchange.
6.4 Material investment holdings
FP CAF UK Equity Fund
CCLA COIF Charities Investment Fund		 2022
£
5,435
58,820
0
64,255
Straight
line
25% - 50%
5,435
9,800
0
15,235
0
49,020
649,314
3,892
(53,994)
57,151
656,363
443,842
2022
6.2
Market Value
at year end
£
656,363
Market
Value
230,985
425,378		 2021
£
5,435
0
0
5,435
Straight
line
25% - 50%
5,435
0
0
5,435
0
0
504,903
5,092
0
139,319
649,314
491,393
2022
6.3
Income from
investments
for the year
£
3,892

Note 6 Investment Assets

The District does not pay any investment management fees. The investments held are in funds which themselves suffer management charge deductions from the capital and income of the Fund.

Page 13

(CHARITY REGISTRATION NO. 1046044)

GREENFORD & DISTRICT SCOUT COUNCIL

Notes to the accounts

Note 7 Debtors and prepayments

Debt due from Groups
Prepayments
Accrued Income
Note 8 Cash at bank and in hand
Bank current accounts
Bank deposit accounts
Cash in hand
Note 9 Creditors and accruals
Subscriptions
Other creditors
Accruals and deferred income
Deferred income at 1st April 2021
Released from previous years
Resources deferred in the year
Deferred income at 31st March 2022		 2022
£
0
1,760
817
2,577
2,645
110,000
106
112,751
28,058
4,419
57,324
89,801
212
(60)
0
152		 2021
£
2,000
1,760
68
3,828
15,579
147,790
139
163,508
21,525
4,419
3,856
29,800
212
0
0
212

Deferred income relates to monies received for use of facilities after the balance sheet date.

Page 14