OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

GREENFORD AND DISTRICT SCOUT COUNCIL

Charity Registration Number: 1046044

Trustees’ Annual Report for the year ended 31[st] March 2023

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, 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 H Frith Secretary Ms T Minson (from 27[th] June 2022) Treasurer Mr P G Melhuish District Explorer Scout Commissioner (Acting) Ms C S Muxlow District Scout Network Commissioner Dr D Aubby

TRUSTEES: Nominated

Mr A Appleby (to 27[th] June 2022), Mrs R Corcoran (from 27[th] June 2022), Mr R Fox (to 27[th] June 2022), Mr G Hunjan (from 27th June 2022), Mrs M C Melhuish, Dr A Norori-McCormac (from 27[th] June 2022), Mr A K Norman (to 27[th] June 2022), Mr B K Payne, Mr S Pound.

TRUSTEES: Elected

Mr A Appleby (from 27[th] June 2022), Mrs S C Appleby, Ms S Brooks (to 27[th] June 2022), Mr S L Dingwall, Mr R Fox (from 27th June 2022), Mr W F Lewis (to 27[th] June 2022), Mr A K Norman (from 27th June 2022), Mr F Snell, Mr P I Thorne (to 27[th] June 2022).

TRUSTEES: Co-opted

Mr P I Thorne (from 27[th] June 2022 to 22[nd] February 2023).

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 2023

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 11 Groups where we have a youth membership of 684 covering Beaver Scouts, Cub Scouts, Scouts and Explorer Scouts. In addition, there are 243 adults involved as leaders or administrators - all of whom give their services voluntarily.

Both youth and adult membership numbers have increased although the need for adult volunteers is urgent. We now have two “Squirrel Dreys” for the pre-Beaver age (4 to 5 years) section called “Squirrels” which are flourishing.

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

Page 2

We held a District camp at PACCAR where all Groups enjoyed many activities and participated in the Royal British Legion’s Remembrance Day service. The Beaver section had a Christmas pantomime outing and a Spring Egg hunt. The Cub section held a cross country, sports day and a Christmas outing. The Scouts ran their Underground Wide Game and Scout Craft competitions. Our Explorer Scout sections attended several camps, hikes, numerous activities and continued with The Young Leader and “Duke of Edinburgh Awards” scheme.

The District gave grants to participants and leaders for the World Scout Jamboree in South Korea and The Haarlem Jamborette in The Netherlands; both in 2023. District sections were awarded several grants from the Jack Petchey Foundation, supporting youth in London and Essex.

Southall Activity Centre had users from inside and outside the District including some “educational” Groups. The replacement climbing tower was completed for use in 2023.

For the second year grants were made to Groups to assist them with their Scouting activities including membership subscriptions to the Scout County and Headquarters.

Members of the District were recognised by The Scout Association for various Scouting awards. We were more than proud that one of our Network Scouts was selected to support/volunteer at Queen Elizabeth II's lying in State event.

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

Financial Review

The District has controlled its spending and continues to do so. A review of the hire charges for both the Southall Activity Centre and District HQ was undertaken as overhead costs have increased.

The District’s investments have held their value during the year.

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.

At the end of the year income reserves amounted to £707,256. 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. The District will maintain its and Groups’ buildings as required. We plan to offer some more regular Network meetings and better advertise National and International Events for the Networks members. There is an aim to develop more adults and therefore award new Nights Away Permits within the District and to support Groups with the transition to new POR and Operational Overviews of Trustee Boards. The new climbing wall will be opened and permit holders inducted to use it confidently.

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 2023, the District Executive Committee has met on a regular basis 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 23[rd] May 2023 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 2023.

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:

Diploma in Business Studies

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

Date: 23[rd] May 2023

Page 6

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Financial statements for the year ending 31st March 2023

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
(Losses)/Gains on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward		 2023
£
11,371
30,313
17,069
8,523
67,276
12,790
52,340
27,521
92,651
(5,300)
(30,675)
737,931
707,256		 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

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 2023

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		 2023
£
34,320
599,539
633,859
9,267
1,346
95,766
106,379
(32,982)
73,397
707,256
707,256		 2022
£
49,020
656,363
705,383
7,021
2,577
112,751
122,349
(89,801)
32,548
737,931
737,931

The financial statements were approved and authorised for issue by the Trustees on 23rd May 2023 and signed on their behalf by

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

I D Chick (Chair)

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

P G Melhuish (Treasurer)

Page 8

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

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 £34 (2022 £45 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
District Camp 2022
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		 2023
£
34,796
(34,946)
(150)
0
0
7,460
2,510
1,551
11,371
12,060
5,100
0
705
3,906
0
8,542
0
30,313
16,864
205
0
17,069
47
3,506
4,970
8,523		 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

Page 11

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 4 Analysis of Expenditure
Raising Funds
District Shop
Explorer Scouts
Southall Activity Centre
Charitable activities
District Camp 2022
Leader Training
St George's Day
Scout Groups/Sections
Jamboree & Jamborette 2023
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		 2023
£
12,790
0
0
12,790
10,704
375
0
470
22,145
653
3,464
0
14,119
298
112
52,340
3,793
4,381
(1,036)
14,700
4,041
652
32
879
27
0
0
52
27,521		 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

Page 12

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 5 Tangible fixed assets

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
(Less)/Add: net (loss)/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		 2023
£
64,255
0
0
64,255
Straight
line
25% - 50%
15,235
14,700
0
29,935
49,020
34,320
656,363
4,970
(56,494)
(5,300)
599,539
397,537
2023
6.2
Market Value
at year end
£
599,539
Market
Value
177,949
421,590		 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
2023
6.3
Income from
investments
for the year
£
4,970

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

GREENFORD & DISTRICT SCOUT COUNCIL

(CHARITY REGISTRATION NO. 1046044)

Notes to the accounts

Note 7 Debtors and prepayments

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 2022
Released from previous years
Resources deferred in the year
Deferred income at 31st March 2023		 2023
£
0
0
1,346
1,346
8,633
86,626
507
95,766
31,527
0
1,455
32,982
152
(152)
0
0		 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

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

Page 14