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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 ma￿h￿ster 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** **----- Start of picture text -----**
www.prawscouts.org.uk
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## Contents |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| **PAGE 3 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ District HQ Frankton Road, Whitefield Manchester M45 7FB **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
**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) **PAGE 4 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ District HQ Frankton Road, Whitefield Manchester M45 7FB **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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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 **PAGE 5 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ **----- Start of picture text -----**
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
**----- End of picture text -----**
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 **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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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: 1. accounting records were not kept in respect of the Prestwich, Radcliffe and Whitefield Scout District as required by section 130 of the Act; or 2. 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** **PAGE 7 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ District HQ Frankton Road, Whitefield Manchester M45 7FB **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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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_ **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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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. **PAGE 9 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ **----- Start of picture text -----**
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
www.prawscouts.org.uk
**----- End of picture text -----**
## 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| **PAGE 10 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ **----- Start of picture text -----**
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
**----- End of picture text -----**
## Statement of assets and reserves at 31 March |£
Cash at bank and in hand
Deposit accounts
5,335
Current accounts
24,016
Cash in hand
-
Debtors
Debtors not recognised as per accountng policies
Creditors
Creditors not recognised as per accountng policies
Net liquid assets
Fixed assets
No value atributed, as per accountng policies
**Total assets**
£
**Reserves**
General District fund:
Fund balance brought forward
20,670
Net movement
8,681
**Total reserves carried forward**|£
5,335
24,016
-|£
5,335
24,016
-||**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 ma￿h￿ster 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 **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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www.prawscouts.org.uk
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## Notes to the accounts |1
Membership fees
For the current year -
Receipts from Groups
Payments to County
2
Headquarters Building (Robin Lane, Whitefeld)
Rent received (Blue Skies Montessori Nursery)
Room hire
Costs -
Electricity
Water & sewerage
Contributons from Blue Skies Nursery
Net cost to District
Insurance
Repairs & renewals
Other costs
Net surplus (cost)
3
Training and development actvites
Sofware costs
Equipment and compettons
Badge sales (costs)
Badge costs
Fun Day surplus|£
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| **PAGE 13 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ District HQ Frankton Road, Whitefield Manchester M45 7FB **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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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)| **PAGE 14 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_ **----- Start of picture text -----**
District HQ
Frankton Road, Whitefeld
Manchester
Prestwich, Radcliffe and Whitefield
M45 7FB
Scout District
www.prawscouts.org.uk
**----- End of picture text -----**
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District HQ
Frankton Road, Whitefield
Manchester
M45 7FB
www.prawscouts.org.uk
**----- End of picture text -----**
## Notes to the accounts continued |8
Figures in Charity Commission format
Total membership fees
Less: collected as “agents” on behalf of
County
Headquarters – rent and room hire
Headquarters – utlity cost recoveries
Training & development receipts
St George’s Day receipts
Investment income
Sundry receipts
Spending
Headquarters – running costs
Training & development costs
St George’s and Remembrance Day costs
Sundry payments
Net positon per the Charity Commission
Items not classifed as income or expenditure
Receipts –
membership fees collected for County
Spending –
membership fees passed onto County
Total outlow of funds per the accounts|£
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)| **PAGE 15 OF 15** _PRaW Scout District Charity Trustee Annual Report 31[st] March 2021_