2021-03-31-accounts

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District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
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District HQ
Frankton Road, Whitefield
Manchester
M45 7FB
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www.prawscouts.org.uk
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Prestwich, Radcliffe & Whitefield Scout District Charity Trustee Report 2021

PAGE 1 OF 15

PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

Distr HQ Frdfikton Road.Whitéfield mahster M45 7F8 M45 7FB scout ° tfftout Distrirt 31" March 2021 PAGE 2 OF 15 Scouts Prestwich. Radcliffe & Whitefield 31"IAorch2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

District HQ Frankton Road, Whitefeld Manchester Prestwich, Radcliffe and Whitefield M45 7FB Scout District www.prawscouts.org.uk

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www.prawscouts.org.uk
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Page	2	Contents
Page	3	Charity informaton
Page	4 - 5	Trustees’ report
Page	6	Independent examiner’sreport
Page	7 - 8	Accountng and other policies
Page	9	Receipts and payments summary
Page	10	Statement of assets & reserves
Page	11 -13	Notes to the accounts

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

www.prawscouts.org.uk

Charity information

Officials and Trustees during the year

Keith BROMELOW
Ann CHAPMAN
John DAVIES
Jackie JERVIS
Peter NORTH
Alan PARSONS
Paul RAINE
Sue RAINE
David SAUNDERS
Alan SHARKEY
Rob STATON
John TURNER
Bill WHITE
Yvonne WOLSTENCROFT

District Buildings Manager GSSC Campsite Manager District Commissioner (appointed 15 April 2020) District Treasurer (appointed 1 April 2021) Training advisor to Executive District Treasurer (resigned 31 March 2021) Deputy District Commissioner District Chair District Secretary (appointed 22 September 2020) District Commissioner (resigned 15 April 2020) District Quartermaster District Explorer Scout Commissioner President District Secretary to 22 September 2020

Registered charity number

1064794

Charity registration

10 October 1997

Principal contact

Michael Hope (Acting District Chair)

Official charity correspondent

Michael Hope (Acting District Chair)

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

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www.prawscouts.org.uk
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Trustees’ report

The Trustees have pleasure in submitting their report and accounts for the year ended 31 March 2021.

Objectives, activities and achievements

The Prestwich, Radcliffe & Whitefield (PRaW) District operates within the Greater Manchester North County Scout Council region. The charity’s objective is the promotion, development and facilitation of Scouting at all ages and levels within the PRaW Scouting area.

The main activities normally carried out during the year include:

Central organisation, fund-raising and administration (via the District Exec Committee).
Liaison with district groups, organising activities, co-ordinated by the District
Commissioner.
Overall responsibility for the Giant’s Seat campsite owned by the District where
management of Giant’s Seat is delegated to the campsite charity on behalf of the District.

However, Covid restrictions during the year severely restricted activities.

The District has continued to support the delivery of Scouting through local groups and units.

Structure, governance and management

The organisation is structured in accordance with the Scout Association’s “ Policy, Organisation and Rules ” (‘POR’). This together with a written constitution are effectively the charity governing documents.

Trustees are appointed to serve until the following Annual General Meeting. The District Executive Committee normally meets five times a year.

Financial review and adequacy of reserves

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

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District HQ
Frankton Road, Whitefield
Manchester
M45 7FB
District HQ
Frankton Road, Whitefeld www.prawscouts.org.uk
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
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The accounts show the District’s financial position, activities for the year and its accounting and reserve policies.

Significant grants related to the Covid restrictions were received during the year.

The Trustees regard the current level of reserves as satisfactory. The Trustees consider the current level of reserves is sufficient to manage the charity through the Corona virus restrictions for at least the next twelve months.

Public benefit statement

The charity’s trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their duties and powers.

Trustees’ report approved on behalf of the Trustees:

Michael Hope (Acting District Chair)

PAGE 6 OF 15

PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

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www.prawscouts.org.uk
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Independent Examiner’s report to the Trustees

I report to the trustees on my examination of the accounts of the Prestwich, Radcliffe and Whitefield Scout District for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Prestwich, Radcliffe and Whitefield Scout District 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 Prestwich, Radcliffe and Whitefield Scout District 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:

accounting records were not kept in respect of the Prestwich, Radcliffe and Whitefield Scout District as required by section 130 of the Act; or
the accounts do not accord with those records.

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.

Luke Fitzpatrick

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

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www.prawscouts.org.uk
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Accounting and other policies

a) Accounting principles

The accounts have been prepared, as permitted, on a ‘receipts and payments’ basis in a consistent manner. Distortions can arise due to the timing of receipts and payments from accounts prepared on an accruals basis which aim to include transactions in the accounting period to which they apply regardless of when settled in cash. Such distortions may arise regarding:

Membership fees

These are the annual fee collected by the District and largely passed onto the Scout County and Scout Association nationally.
At 31 March 2021, all amounts due to District and by District due to County had been paid in respect of these fees.

Utility and insurance costs

No prepayment or accrual is shown in the accounts for prepaid insurance premiums or accrued utility costs.

Rental income and recharges of utility costs for the District HQ building

Rental income is accounted for as received. The accounts do not include a prepayment in respect of rent received in advance.

Maintenance charges

Invoices for repairs and maintenance may be paid in the period after the work was carried out. Such amounts have not been quantified.

b)Membership fees income and expenditure

PAGE 8 OF 15

PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

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District HQ
Frankton Road, Whitefield
Manchester
M45 7FB
www.prawscouts.org.uk
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When reporting income and expenditure, the membership fees remitted to County (including the National element) are excluded from both income and expenditure figures.

It is considered that this element of the fee income is collected by the District as agents, on behalf of County, and it does not meet the “entitlement” test for income recognition, as set out in the Statements of Recommended Practice (re charity accounts) published by the Charity Commission.

c) Land and buildings

The District Headquarters and the campsite at Giant's Seat are held on trust by the Scout Association Trust Corporation. The District is ultimately responsible for controlling the headquarters site and the Giant’s Seat site. The assets are held on trust for Scouting.

No value is included in the accounts in respect of the land and buildings but it is understood that the potential development value of the land could be substantial if planning consent for alternative use could be obtained.

d) Giant’s Seat Scout Campsite

Giant’s Seat Scout Campsite (‘GSSC’) was registered as a charity (No 1115895) in August 2006, for which a separate Annual Report and Accounts are prepared.

The day-to-day running of the campsite is delegated to the GSSC charity. These accounts do not include the income and expenditure, nor funds, related directly to GSSC.

e) Accounting reserves and funds

There is no fixed policy on reserves, restricted or designated funds. The Trustees consider the current level of unrestricted reserves to be at the right level to meet the future needs of the charity.

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

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District HQ
Frankton Road, Whitefield
Manchester
M45 7FB
www.prawscouts.org.uk
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Receipts and payments summary

for the year ended 31 March

Notes Membership fees net receipts 1 HQ building, net surplus (cost) 2 Training and development actvites 3 St George’s and Remembrance Days 4 Investment income 5 Covid grants 6 Sundry payments 7 Defcit for year Total assets brought forward Total assets carried forward	2021 £ 296 214 (72) (56) 5 23,705 (15,411) 8,681 20,670 29,351	2020 £ 1,488 (2,154) 200 (256) 113 - (165)
		(774) 21,444
		20,670

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

Statement of assets and reserves

at 31 March

2021 £ 29,351 - -	£ 13,335 7,323 12	2020 £ 20,670 - - 20,670 - 20,670 2020 £
	£ 21,444 (774)
29,351 -
29,351
2021 £

29,351		20,670

PAGE 11 OF 15

PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

Distr HQ Frdfikton Road.Whitéfield mahster M45 7F8 M45 7FB scout ° tfftout Distrirt PAGE 12 OF 15 Scouts Prestwich. Radcliffe & Whitefield 31"IAorch2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

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www.prawscouts.org.uk
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Notes to the accounts

£ 12,476 (12,180)	2021 £ 296	£ 20,336 (18,848)	2020 £ 1,488
(1,265) (294) 809		(1,456) (431) 1,332
	296		1,488
	1,900 240 (750) (981) (195)		1,900 60 (555) (855) (2,704) -

	214		(2,154)
	(72) - - - -		(99) (218) (62) - 579
	(72)		200

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

District HQ Frankton Road, Whitefield Manchester M45 7FB

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www.prawscouts.org.uk
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Notes to the accounts continued

4 St George’s and Remembrance Days Receipts Costs 5 Investment income Deposit interest Other investment income 6 Covid grants received 7 Sundry payments Fencing materials for Giants Seat	2021 £ - (56) (56) - 5 5 23,705 23,705 (15,411) (15,411)	2020 £ 203 (459)
		(256)
		110 3
		113
		-
		-
		(165)
		(165)

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

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District HQ
Frankton Road, Whitefield
Manchester
M45 7FB
www.prawscouts.org.uk
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Notes to the accounts continued

£ 12,476 (12,180) 2,140 809 - - 5 23,705	2021 £ 26,955 (18,274)	£ 20,336 (18,848) 1,960 1,332 782 203 113 -	2020 £ 5,878 (6,652)
(2,735) (72) (56) (15,411)		(5,446) (52) (459) (165)
12,180 (12,180)		18,848 (18,848)
	8,681 -		(774) -

	8,681		(774)

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PRaW Scout District Charity Trustee Annual Report 31[st] March 2021

Contents

Charity information

Trustees’ report

Objectives, activities and achievements

Structure, governance and management

Financial review and adequacy of reserves

Public benefit statement

Independent Examiner’s report to the Trustees

Responsibilities and basis of report

Independent examiner’s statement

Luke Fitzpatrick

Accounting and other policies

a) Accounting principles

b)Membership fees income and expenditure

c) Land and buildings

d) Giant’s Seat Scout Campsite

e) Accounting reserves and funds

Receipts and payments summary

Statement of assets and reserves

Notes to the accounts

Notes to the accounts continued

Notes to the accounts continued