**Stowmarket District Scout Council** 

## **STOWMARKET DISTRICT SCOUT COUNCIL** 

Charity Number  1069475 

## **FINANCIAL STATEMENTS** 

FOR THE YEAR ENDED 31 MARCH 2022 

MARSH ACCOUNTANCY 67 GARDENERS ROAD DEBENHAM STOWMARKET SUFFOLK   IP14 6RX 



## **Stowmarket District Scout Council** 

## **Index to the Financial Statements For the year ended 31 March 2022** 

||Page|
|---|---|
|Independent Examiners Report|1|
|Statement of Financial Activities  -  District|2|
|Statement of Financial Activities  -  OWLS|3|
|Statement of Financial Activities  -  Explorers|4|
|Statement of Financial Activities  -  Scouts|5|
|Statement of Financial Activities  -  Cubs|6|
|Statement of Financial Activities  -  Beavers|7|
|Consolidated Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Accounts|10 - 11|





## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** 

I report on the accounts of the Stowmarket District Scout Council for the year ended 31 March 2022 which are set out on the following pages. 

## **Respective responsibilities of trustees and examiner** 

The charities trustees are responsible for the preparation of the accounts.  The charity's trustees consider that an audit is not required for the year under section 114 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- Examine the financial statements under section 145 of the Charities Act 

- To follow the procedures laid down in the general directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and 

- To state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the general directions given by the Charity Commissioners.  An examination includes 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 for you as trustees concerning such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and the report is limited to such matters set out in the statement below. 

## **Independent Examiner's statement** 

In connection with my examination, no matter has come to my attention: 

- Which gives reasonable cause to believe that in any material respect the requirements 

   - To keep accounting records in accordance with Section 130 of the Charities Act and 

   - To prepare accounts which accord with the accounting records and 

   - To comply with the accounting requirements of the Charities Act 

have been met, or 

- To which, in my opinion,  attention should be drawn in order to enable proper understanding of the accounts to be reached. 

I would like to note in this report that it has not been possible to verify the value of the badge stock at 31 March 2022. 

Rachel Marsh  FMAAT 

Marsh Accountancy 67 Gardeners Road Debenham Suffolk  IP14 6RT 


Date:  21/11/2022 

Page  1 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - District For the Year Ended 31 March 2022** 

|**Income**<br>Badge Sales<br>Other Income<br>District levy on membership fees<br>**Donations**<br>Donations<br>**Interest**<br>Bank interest and investment income<br>**TOTAL INCOME**<br>**Expenditure**<br>Badges<br>Carol Service<br>Equipment, repairs and upgrades - Haughley Park<br>Event costs - Hallowtrees<br>Software upgrade<br>Training<br>**Other expenditure**<br>St Georges Day<br>OWLS costs<br>Sponsorship (WSJ)<br>**Donations**<br>Donations made<br>**Administrative expenses**<br>District expense, P&S and AGM costs<br>Insurance for Haughley Park<br>Hire of premises / Expenses<br>Independent examiner<br>Licences<br>**TOTAL EXPENDITURE**<br>District Net Receipts / (Payments) for the year<br>**DEPRECIATION**<br>Depreciation of tangible assets|£<br>£<br>202<br>0<br>883<br>1,086<br>257,162<br>257,162<br>23<br>23<br>258,271<br>410<br>0<br>5<br>100<br>0<br>0<br>515<br>0<br>0<br>0<br>0<br>0<br>0<br>177<br>210<br>0<br>130<br>0<br>517<br>1,032<br>257,239<br>425<br>425<br>2022|£<br>£<br>32<br>0<br>2,548<br>2,580<br>131<br>131<br>136<br>136<br>2,847<br>219<br>0<br>0<br>288<br>0<br>507<br>0<br>0<br>0<br>0<br>0<br>516<br>210<br>25<br>131<br>0<br>882<br>1,389<br>1,458<br>425<br>425<br>2021|
|---|---|---|



Page  2 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - OWLS Section For the Year Ended 31 March 2022** 

|||2022||||2021|||
|---|---|---|---|---|---|---|---|---|
||£||£||£||£||
|**Income**|||||||||
|Donations||||20|||||
|Opening cash from a previous year||||70|||||
|**TOTAL INCOME**||||90||||0|
|**Expenditure**|||||||||
|Catering and Events|||||||||
|Burns night and Christmas Dinner||||207|||||
|Gifts and other expenses||||26||||0|
|**TOTAL EXPENDITURE**||||233||||0|
|Explorer Net Receipts / (Payments) for the year||||-143||||0|



Page  3 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - Explorers Section For the Year Ended 31 March 2022** 

|||2022||||2021|||
|---|---|---|---|---|---|---|---|---|
||£||£||£||£||
|**Income**||||0||||0|
|Donations||||500|||||
|Start up grant||||1,900|||||
|Sale of Neckers||||131|||||
|**TOTAL INCOME**||||2,531||||0|
|**Expenditure**|||||||||
|Explorer Neckers||||0||||164|
|Badges||||124|||||
|Training and travel||||55|||||
|Other Expenses||||0||||0|
|**TOTAL EXPENDITURE**||||179||||164|
|Explorer Net Receipts / (Payments) for the year||||2,352||||-164|



Page  4 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - Scout Section For the Year Ended 31 March 2022** 

|**Income**<br>District Camp<br>Frostbite Camp<br>Lightweight Hike<br>**TOTAL INCOME**<br>**Expenditure**<br>District Camp<br>Badges<br>Frostbite Camp<br>Lightweight Hike<br>**Administrative expenses**<br>Scouts Section General Expenses<br>**TOTAL EXPENDITURE**<br>Scouts Net Receipts / (Payments) for the year|£<br>£<br>£<br>£<br>0 <br>0<br>0 <br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>2021<br>2020|£<br>£<br>£<br>£<br>0 <br>0<br>0 <br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>2021<br>2020|
|---|---|---|
||||
|||0|



Page  5 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - Cubs Section For the Year Ended 31 March 2022** 

|**Income**<br>Challenge Camp<br>Cub Camp<br>**TOTAL INCOME**<br>**Expenditure**<br>Challenge Camp<br>Cub Camp Fees<br>Cub camp badges<br>**TOTAL EXPENDITURE**<br>Cubs Net Receipts / (Payments) for the year|£<br>£<br>£<br>£<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>2022<br>2021|£<br>£<br>£<br>£<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>2022<br>2021|
|---|---|---|
||||
|||0|



Page  6 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - Beaver Section For the Year Ended 31 March 2022** 

|**Income**<br>Activity income<br>Badge Income<br>Christmas Party and 999 day income<br>Sleepover<br>**TOTAL INCOME**<br>**Expenditure**<br>General activity costs inc food<br>999 Day and badges<br>Badge Day and general activity costs<br>Christmas Party<br>Camp costs and sleepover<br>Badges<br>**Administrative expenses**<br>Beaver Section General Expenses<br>**TOTAL EXPENDITURE**<br>District Net Receipts / (Payments) for the year|£<br>£<br>£<br>£<br>0<br>93<br>450<br>49<br>0<br>236<br>-335<br>0<br>115<br>378<br>115<br>378<br>0<br>218<br>115<br>117<br>532<br>0<br>0<br>0<br>0<br>0<br>0<br>47<br>647<br>382<br>0<br>0<br>0<br>0<br>647<br>382<br>-532<br>-4<br>2022<br>2021|£<br>£<br>£<br>£<br>0<br>93<br>450<br>49<br>0<br>236<br>-335<br>0<br>115<br>378<br>115<br>378<br>0<br>218<br>115<br>117<br>532<br>0<br>0<br>0<br>0<br>0<br>0<br>47<br>647<br>382<br>0<br>0<br>0<br>0<br>647<br>382<br>-532<br>-4<br>2022<br>2021|
|---|---|---|
||||
|||-4|



Page  7 



## **Stowmarket District Scout Council** 

**Statement of Financial Activities - All Groups For the Year Ended 31 March 2022** 

|**Income by section**<br>OWLS<br>Section totals<br>Explorers<br>Section totals<br>Scouts<br>Section totals<br>Cubs<br>Section totals<br>Beavers<br>Section totals<br>**District Income**<br>Donations received<br>District levy, badge sales and other income<br>**Donations**<br>Donations received<br>**Interest**<br>Bank Interest and Interest on Investments<br>**TOTAL INCOME**<br>**Expenditure by section**<br>OWLS<br>Section totals<br>Explorers<br>Section totals<br>Scouts<br>Section totals<br>Cubs<br>Section totals<br>Beavers<br>Section totals<br>Section General Expenses<br>**District Expenditure**<br>General District Expenditure<br>**Other expenditure and donation**<br>St Georges Day<br>Sponsorship (WSJ)<br>OWLS costs<br>**Administrative expenses**<br>Insurance for Haughley Park<br>Hire of Premises<br>Travel Expenses and other District Expenses<br>Independent Examiner<br>Licences<br>**TOTAL OPERATING EXPENDITURE**<br>**District Net Operating  Receipts / (Payments) for the year**<br>**Excluding Equiment purchases**<br>**NET DISTRICT RECEIPTS / (PAYMENTS)**<br>**DEPRECIATION**<br>Depreciation of Fixed Assets|£<br>£<br>£<br>£<br>90<br>0<br>2,531<br>0<br>0<br>0<br>0<br>0<br>115<br>378<br>2,736<br>378<br>1,086<br>0<br>2,580<br>1,086<br>2,580<br>257,162<br>131<br>257,162<br>131<br>23<br>136<br>23<br>136<br>261,007<br>3,225<br>233<br>0<br>179<br>164<br>0<br>0<br>0<br>0<br>647<br>382<br>0<br>0<br>1,058<br>546<br>515<br>507<br>515<br>507<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>210<br>210<br>0<br>25<br>177<br>0<br>130<br>131<br>0<br>0<br>517<br>366<br>2,090<br>1,419<br>258,917<br>1,806<br>258,917<br>1,806<br>425<br>425 <br>2022<br>2021|
|---|---|



Page  8 



## **Stowmarket District Scout Council** 

## **Balance Sheet As At 31 March 2022** 

|**Fixed Assets**<br>Tangible Assets<br>**Current Assets**<br>Badge Stock<br>Debtors<br>Sundry Debtors<br>Elmswell Loan<br>Cash at Bank /In Hand<br>Scout Short Term Investment<br>**Current Liabilities**<br>Prepaid Income and other creditors<br>Net current assets<br>**Net Assets**<br>**Represented By**<br>General Funds<br>At 1st April<br>Adjustment to opening reserves<br>re: Owls, Maelstrom, etc<br>Revaluation Reserve<br>Net Receipts / (Payments) for the year excluding<br>equipment purchases<br>At 31st March||2022<br>£<br>9,773<br>100<br>257,162<br>13<br>4,022<br>17,901<br>20,000<br>299,198<br>3,006<br>3,006<br>296,192<br>305,965<br>44,573<br>0<br>2,900<br>258,492<br>305,965<br>0||2021<br>£<br>10,178<br>100<br>0<br>0<br>0<br>18,058 <br>20,000<br>38,158<br>883<br>883<br>37,275<br>47,453<br>42,273<br>1,434<br>2,900<br>1,382<br>47,989|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||
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Page  9 



## **Stowmarket District Scout Council** 

## **Notes to the Accounts** 

## **For the year ended 31 March 2022** 

## **1  Accounting Policies** 

a) Basics of Accounting 

These accounts are prepared under the receipts and payments method 

b) Provision for the depreciation of fixed assets held for the use by the charity is made at annual rates calculated to spread the cost (less anticipated residual value) of each asset evenly over its expected useful life. 

The depreciation rates currently in use are: 

Equipment - 30% straight line method 

The Boundary Hill Cabin Complex stands on land owned by the Trustees of Haughley Park and there is no official written lease.  Normally the value of the building would be depreciated over the life of the lease.  In view of the fact that the buiding was extensively refurbished and extended, no depreciation has been provided for.  The District maintains the building in good condition and therefore do not intend to provide depreciation in the current year. 

## **2  Tangible Assets** 

|**sets**||||
|---|---|---|---|
||Property|Equipment|Total|
||£|£|£|
|**COST**||||
|Brought forward|9,724|8,151|17,875|
|Additions|0|0|0|
|Disposals|0|0|0|
|Carried forward|9,724|8,151|17,875|
|**DEPRECIATION**||||
|Brought forward|0|7,677|7,677|
|Charge for the year|0|425|425|
|Eliminated on Disposal|0|0|0|
|Carried forward|0|8,102|8,102|
|**NET BOOK VALUE**||||
|Brought forward|9,724|474|10,198|
|Carried forward|9,724|49|9,773|



Page  10 



## **Stowmarket District Scout Council** 

|**3  Cash at Bank and In Hand**<br>Bank current accounts<br>Bank deposit accounts<br>Cash in hand<br>**4  Short Term Deposits**<br>Scout Association Short Term Investment<br>Service<br>**5  Liabilities**<br>Creditors:  amounts falling due within<br>one year<br>Prepaid membership fee income||2022<br>£<br>10,890<br>6,991<br>20<br>17,901<br>20,000<br>485<br>2,521<br>3,006|2021<br>£<br>11,068<br>6,991<br>0|
|---|---|---|---|
||||18,059<br>20,000<br>0<br>883|
||||883|



## **6  Revaluation Reserve** 

The cost of the original Boundary Cabin was written off in 1967, but following extensive refurbishment and extension, was revalued at 31st March 1998.  This revaluation gave rise to a revaluation surplus £2,900. 

|Surplus on revaluation|2022<br>£<br>2,900|2021<br>£<br>2,900|
|---|---|---|



## **7 Donations received** 

During the year the District was advised that it was to be a beneficiary under the will of Mrs Colleen Reynolds.  The legacy was confirmed but not received in cash before the year end, it has therefore been included as a debtor.  The aggregate value of the legacy is now established as £257,161 and this sum was received and banked by the District on 5th September 2022. 

There may be minor adjustments to the above figure as a result of residual interest sums yet to be calculated and received by the Executors.  Any adjustment necessary will be included in next year's accounts. 

Page  11