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2022-03-31-accounts

WEST LEEDS DISTRICT SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STA FOR THE YEAR ENDED 31 MARCH 2022

Charity Registration No. 1085449 District Registration Number with the Scout Association:

WEST LEEDS DISTRICT SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr G Burrell Mr N Cohen Mr M Tiffany Mr S McGowan Mrs K Burrell Mr M Rudd Mr P Bainbridge Mr S Seary Mr G Leigh Mr A Hepworth Ms T Denton ( Resigned 24 January Ms H Taylor Ms L Arrowsmith ( Resigned 17 Novem District Chair Mr S Seary Vice Presidents Mr L Lyndon Cribb Mr John Simpson Mrs Margaret Simpson Charity number 1085449 Registered Office and The Lanes Principal Address Pudsey West Yorkshire LS28 7AQ Independent examiner Mrs Sally Firth FCA CTA 22 Capel Street Calverley Leeds LS28 5NU Bankers HSBC Bank plc 88 Town Street Horsforth Leeds LS18 4AR CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent

ME19 4JQ

WEST LEEDS DISTRICT SCOUT COUNCIL

CONTENTS

Trustees report

Statement of Trustees responsibilities

Independent examiner's report

Statement of financial activities

Balance sheet

Notes to the accounts

WEST LEEDS DISTRICT SCOUT COUNCIL

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their report and accounts for the year ended 31 March 2022.

The accounts have been prepared in accordance with the accounting policies set ou to the accounts and comply with the Royal Charter, the Charities Act 2011 and " Ac and Reporting by Charities: Statement of Recommended Practice applicable to char preparing their accounts in accordance with the Financial Reporting Standard applic the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)".

Objectives and activities

The aim of the Scout Association is to promote the development of young people in their full physical, intellectual, social and spiritual potentials, as individuals, as resp citizens and as members of their local, national and international communities. The are available to all young people and are therefore considered to be a public benefi method of achieving the Aim of the Association is by providing an enjoyable and att scheme of progressive training based on the Scout Promise and Law and guided by leadership.

The Trustees have paid due regard to public benefit guidance issued by the Charity Commission, section 4 of the Charities Act 2011, in deciding what activities the cha undertake.

Achievements and performance

This report summarises the business of the District Executive Committee during the ended 31st March 2022, and which is recorded in the regular minutes of the Comm Members of the District Executive Committee are 'charity trustees' as defined in the Charities Acts, and fully recognise their responsibilities, which they acquire as a res that legislation.

As in previous years, sub-committees have carried out the bulk of the work, with th District meeting to discuss their reports and recommendations and to complete the making process. This practice has been efficient and leads to more effective manag

A Subcommittee of the District Executive runs a Scout shop, supplying the member uniform and scouting items, the leaders with badges and programme resources. Th made from the shop, after running expenses are presented to the District Executive previous years, pay these out pro ratio to the Groups and Units who make the purch

1

WEST LEEDS DISTRICT SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Other sub committees administer Finance, Madge Hill Campsite, Headquarters, Dist Support Unit and Appointments.

The District Executive provides free to leaders, the cost of the mandatory safeguard courses where the leader prefers to take the online training, rather than the District class provision.

The District Headquarters continues to be maintained and developed, including a d computer room, with resources available for the membership.

The number of volunteers (leaders and other adults in the district) stands at 297 th varying degrees of commitment.

I wish to thank all leaders and other adults who voluntarily support Scouting in Wes District for their work and dedication in providing top quality Scouting to young peo

Financial review

The income for the year amounted to £47,821 (2021 - £2,222) with expenditure am £35,744 (2021 - £6,953 ) resulting in a net surplus/(deficit) of £12,077 (2021- £(4,7

It is the policy of the charity that unrestricted funds which have not been designate specific use should be maintained at a level equivalent to between three and six m expenditure. The Trustees consider that reserves at this level will ensure that, in the significant drop in funding, they will be able to continue the current activities while consideration is given to ways in which additional funds may be raised. This level o has been maintained throughout the year.

At the year end funds stood at £246,251 (2021- £234,174).

Most funding is generated from internal resources and activities. Additional funding donations and grants.

Investments are in the form of current and deposit accounts and consequently are l

2

WEST LEEDS DISTRICT SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

The Trustees have assessed the major risks to which the charity is exposed, and are that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity was registered on 8 March 2001 in England and Wales, and is governed Charter, granted 4 January 1912.

The Trustees who served during the year were: Mr G Burrell Mr N Cohen Mr M Tiffany Mr S McGowan Mrs K Burrell Mr M Rudd Mr P Bainbridge Mr S Seary Mr G Leigh Mr A Hepworth Ms T Denton Ms H Taylor Ms L Arrowsmith

The Trustees of West Leeds District Scout Council are members of the District Execu Committee which comprises ex-officio members, members elected by the Council a members nominated by the District Commissioner annually at the Annual General M and co-opted by members.

The District Chair, the District Treasurer, the District Secretary, the District Commis and District Explorer Scout Commissioner are ex-officio members. The constitution members of the Council to be elected to the District Executive Committee, the Dist Commissioner nominating up to 6 persons. Further members could be co-opted by Executive as appropriate, but no more than 6 in number.

3

WEST LEEDS DISTRICT SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

New Trustees are trained in their responsibilities and duties by the longer serving ex trustees.

None of the Trustees has any beneficial interest in the company. All of the Trustees members of the company and guarantee to contribute £1 in the event of a winding

The Trustees report was approved by the Board of Trustees.

Mr S Seary

Dated : 29th June 2022

4

WEST LEEDS DISTRICT SCOUT COUNCIL

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

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

The law applicable to charities in England and Wales requires the Trustees to prepa accounts for each financial year which give a true and fair view of the state of affair charity and of the incoming resources and application of resources of the charity fo

In preparing these accounts, the Trustees are required to:

The Trustees are reponsible for keeping suffienct accounting records that disclose w reasonable accuracy at any time the financial position of the charity and enable the ensure the accounts comply with the Charities Act 2011, the Charity (Accounts and regulations 2008 and the provisions of the trust deed. 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.

5

WEST LEEDS DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WEST LEEDS DISTRICT SCOUT COUNCIL

I report on the accounts of the charity for the year ended 31 March 2022, which are pages 8 - 19.

Respective responsibilities of Trustees and examiner.

The charity's Trustees are responsible for the preparation of the accounts. The char Trustees consider that an audit is not required for this year under section 144(2) of Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibilty to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by Charity Commission. An examination includes a review of the accounting records ke charity and a comparison of the accounts presented with those records. It also inclu consideration of any unusual items or disclosures in the accounts, and seeking expl from you as trustees concerning any such matters. The procedures undertaken do n all the evidence that woud be required in an audit and consequently no opinion is g whether the accounts present a 'true and fair view' and the report is limited to thos set out in the next statement.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared accounts in accord Accounting and Reporting by Charities preparing their acccounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) preference to the Accounting and Reporting by Charities:Statement of Recommende Practice issued on 1 April 2005 which is referred to in the extant regulations but has withdrawn.

I understand that this has been done in order for the accounts to provide a true and accordance with Generally Accepted Accounting Practice effective for reporting per beginning on or after 1 January 2015.

6

WEST LEEDS DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF WEST LEEDS DISTRICT SCOUT COUNCIL

In connection with my examination, no other matter except that referred to in the p paragraph has come to my attention:

(a) which gives me reasonable cause to believe that in any material respect the re (i) to keep accounting records in accordance with section 130 of the 2011 ( ii) to prepare accounts which accord with the accounting records and com accounting requirements of the 2011 Act: have not been met or

(b) to which, in my opinion, attention should be drawn in order to enable a proper of the accounts to be reached.

Sally Firth FCA CTA Independent Examiner 22 Capel Street Calverley Leeds LS28 5NU Dated: 30th June 2022

7

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WEST LEEDS DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Notes
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
7
Net (expenditure)/income for the year/
Net movement in funds
Fund balances at 1 April 2021
Fund balances at 31 March 2022
All income is unrestricted		 2022
£
0
37,482
10,115
224
47,821
35,744
12,077
234,174
246,251

8

2021 £

0 -18,012 19,431 803 2,222 6,953 -4,731 238,905 234,174

WEST LEEDS DISTRICT SCOUT COUNCIL

BALANCE SHEET

AS AT 31 MARCH 2022

----- Start of picture text -----
2022
Notes £ £
Current Assets
Stocks 10 18,711
Debtors falling due within one year 11 491
Cash at bank and in hand 229,021
248,223
Creditors: amounts falling due within one year 12 -1,972
246,251
Income funds
Unrestricted funds
Designated funds 13 216,223
General unrestricted funds 30,028
246,251
246,251
The accounts were approved by the Trustees on 29th June 2022
Mr S Seary
Trustee
----- End of picture text -----

9

2021 £ 21,816 132 212,468 234,416 -242

£

234,174

213,297 20,877

234,174

234,174

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Company information

West Leeds District Scout Council is a charity registered in England and Wal governed by Royal Charter

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's Royal Ch Charities Act 2011 and "Accounting and Reporting by Charities: Statement o Recommended Practice applicable to charities preparing their accounts in a with the Financial Reporting Standard applicable in the UK and Republic of I ( FRS 102 )" ( as amended for accounting periods commencing from 1 Janua The charity is a Public Benefit Entity as defined by FRS 102.

The accounts have departed from the Charities ( Accounts and Reports ) Re 2008 only to the extent required to provide a true and fair view. This depart following the Statement of Recommended Practice for charities applying FR than the version of Statement of Recommended Practice which is referred t Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of th Monetary amounts in these financial statements are rounded to the nearest

The accounts have been prepared under the historical cost convention, mod the revaluation of freehold properties and to include investment properties financial instruments at fair value. The principal accounting policies are set

1.2 Going concern

At the time of approving the accounts, the Trustees have a reasonable expe charity has adequate resources to continue in operational existence for the future. Thus the Trustees continue to adopt the going concern basis of acco preparing the accounts.

10

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in f their charitable activities objectives unless the funds have been designated purposes.

Restricted funds are subject to specific conditions by donors as to how they The purposes and uses of the restricted funds are set out in the notes to the

1.4 Incoming resources

Income from charitable activities includes voluntary income from subscriptio activities from the Scout shop, Scout Groups, District Units and Fellowship A Groups.

Cash donations are recognised on receipt. Other donations are recognised o charity has been notified of the donation, unless performance conditions req of the amount. Income tax recoverable in relation to donations received und deeds of covenant is recognised at the time of the donation.

Income from fundraising is shown on a receipts basis.

Investment income is recognised on a receivable basis.

Turnover is measured at the fair value of the consideration received or rece represents amounts receivable for goods and services provided in the norm business, net of discounts, VAT and other sales related taxes.

1.5 Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligatio the charity to the expenditure. All expenditure is accounted for on an accrua been classified under headings that aggregate all costs related to the categ

11

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

1.6 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs and sell. Cost comprises direct materials and, where applicable, direct labou those overheads that have been incurred in bringing the stocks to their pres and condition. Items held for distribution at no or nominal consideration are the lower of replacement cost and cost.

Net realisable value is estimated selling price less all estimated costs of com costs to be incurred in marketing, selling and distribution.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with b short-term liquid investments with original maturities of three months or les overdrafts. Bank overdrafts are shown within borrowings in current liabilities

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financia and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its fina instruments.

Financial instruments are recognised in the charity's balance sheet when th becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in statements, when there is a legally enforceable right to set off the recognise and there is an intention to settle on a net basis or to realise the asset and s liability simultaneously.

12

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, a measured at transaction price including transaction costs and are subseque at amortised cost using the effective interest method unless the arrangeme a financing transaction, where the transaction is measured at the present v future receipts discounted at a market rate of interest. Financial assets class receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially reco transaction price unless the arrangement constitutes a financing transaction debt instrument is measured at the present value of the future payments di market rate of interest. Financial liablities classified as payable within one y amortised.

Debt instruments are subsequently carried at amortised cost, using the effe rate method.

Trade creditors are obligations to pay for goods or services that have been a ordinary course of operations from suppliers. Amounts payable are classifie liabilities if payment is due within one year or less. If not, they are presente liabilities. Trade creditors are recognised initially at transaction price and su measured at amortised cost using the effective interest method.

Derecognition of financial liabilties

Financial liabilities are derecognised when the charity's contractual obligatio discharged or cancelled.

2 Critical accounting estimates and judgements.

In the application of the charity's accounting policies, the Trustees are requi judgements, estimates and assumptions about the carrying amount of asse liabilties that are not readily apparent from other sources. The estimates an assumptions are based on historical experience and other factors that are c be relevant. Actual results may differ from these estimates.

13

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

The estimates and underlying assumptions are reviewed on an ongoing bas accounting estimates are recognised in the period in which the estimate is r the revision affects only that period, or in the period of the revision and futu where the revision affects both current and future periods.

3 Donations and legacies

Donations and gifts

4 Charitable activities

Charitable activities
Scout
District
District levy
32,395
Less: HQ membership and County levy
#
-26,210
6,185
Sales of purchased goods
0
Events and activities
5,683
Camp and badge fees
462
Mini bus hire
0
12,330		 Scout
Shop
0
0
0
25,152
0
0
0
25,152

5 Other trading activities

Fundraising events Room hire Grants Other trading activities

6 Investments

Interest receivable

14

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

7 Charitable activities

Charitable activities
Scout
District
Purchases
0
Events and activities
0
Awards,badges and trophies
172
Travel expenses
90
Insurance
850
Scout shop dividends
0
Premises costs
2,588
Ofce and administration
1,156
Sundry expenses
403
Minibus
0
Partnership agreements
0
Capitation (district members)
0
5,259
5,259
Analysis by fund
Unrestricted funds
5,259
5,259
For the year ended 31 March 2021
Unrestricted funds
5,468
5,468		 District
Units
0
2,927
149
0
0
0
0
15
208
0
961
2,090		 Scout
Shop
20,730
0
0
0
0
0
0
3,029
376
0
0
0
6,350
6,350
6,350
6,350
795
795		 24,135
24,135
24,135#
24,135
690
690

Governance costs include £0 ( 2021 £0 ) independent examination costs.

15

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

8 Trustees

None of the Trustees ( or any persons connected with them) received any re benefits from the charity during the year. 3 Trustees were reimbursed trave totalling £60 (202 £26).

9 Financial instruments

Carrying amount of financial assets

Debt instuments measured at amortised cost

Carrying amount of financial liabilities

Measured at amortised cost

10 Stocks

Goods for resale

11 Debtors

Amount falling due within one year:

Other debtors

Amount falling due after more than one year:

Other debtors

Total debtors

16

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

12 Creditors: amounts falling due within one year

Other creditors Accruals and deferred income

13 Designated funds

The income funds of the charity include the following designated funds whic set aside out of unrestricted funds by the trustees for specific purposes:

Development Fund
Scout Shop Fund
District Units and Fellowship
Active Support
Madge Hill
Events and Activities		 Balance at 1
April 2021
157,172
52,547
2,084
358
1,136
213,297		 Movement in f
Incoming
Resources
resources
expended
0
0
25,152
-24,135
7,214
-5,495
462
-272
0
0
32,828
-29,902

17

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

Designated funds prior year

Development Fund
Scout Shop Fund
District Units and Fellowship
Active Support
Madge Hill
Events and Activities
Mini Bus Fund
14 Funds
Designated funds
General funds
Funds prior year
Designated funds
General funds		 Balance at 1
April 2020
156,369
52,526
2,798
563
1,136
0
213,392
Balance at 1
April 2021
213,297
20,877
234,174
Balance at 1
April 2020
213,392
25,513
238,905		 Movement in f
Incoming
Resourses
resources
expended
803
0
711
-690
160
-874
70
-275
0
0
355
-494
2,099
-2,333
Movement in f
Incoming
Resourses
resources
expended
32,828
-29,902
14,993
-5,842
47,821
-35,744
Movement in f
Incoming
Resourses
resources
expended
2,099
-2,333
123
-4,620
2,222
-6,953

18

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2022

15 Analysis of net assets between funds

Analysis of net assets between funds
Fund balances at 31 March 2022 are represented by:
Current assets/(liabilities)
Analysis of net assets between funds prior year
Current assets/(liabilities)		 General
funds
30,028
30,028
General
funds
20,877
20,877

19

es

harter, the of ccordance reland ary 2016 ).

gulations ture has involved RS 102 rather o in the

e charity. t £. dified to include and certain out below.

ectation that the foreseeable unting in

( Continued )

furtherance of for other

may be used. e accounts.

ons and Active Support

once the quire deferral der Gift Aid or

ivable and al course of

on committing als basis and gory.

( Continued )

to complete ur costs and sent location e measured at

mpletion and

banks, other ss, and bank s.

al Instruments' ncial

e charity

the financial ed amounts settle the

( Continued )

are initially ently carried ent constitutes alue of the sified as

ognised at n, where the iscounted at a year are not

ective interest

acquired in the d as current d as non-current bsequently

ons expire or are

ired to make ts and nd associated considered to

sis. Revisions to revised where ure periods

2022# 2021
0 0
Total Total
2022 2021
32,395 9,210
-26,210 -28,518
6,185 -19,308
25,152 711
5,683 160
462 70
0 355
37,482 -18,012
2022 2021
0 0
255 0
9,860# 19,431
10,115 19,431
2022 2021
224 945
Total
2022
20,730
2,927
321
90
850
0
2,588
4,200
987
0
961
2,090		 Total
2021
559
0
18
26
831
-622
2,871
1,403
578
494
0
795
35,744
35,744
35,744
35,744		 6,953
6,953
6,953
6,953

emuneration or l expenses

2022 2021
491 132
1,972 242
2022 2021
18,711 21,816
2022# 2021
491 132
2022 2021
0 0
491 132
2022
1,972
0
1,972		 2021
242
0
242

ch have been

funds
Transfers
0
0
0
0
0
0		 Balance at 31
March 2022
157,172
53,564
0
3,803
548
1,136
216,223
funds
Transfers
0
0
0
0
0
139
139		 Balance at 31
March 2021
157,172
52,547
2,084
358
1,136
0
213,297
funds
Transfers
0
0
0
funds
Transfers
139
-139
0		 Balance at 31
March 2022
216,223
30,028
246,251
Balance at 31
March 2021
213,297
20,877
234,174
Designated Total
funds
216,223 246,251
216,223 246,251
Designated Total
funds
213,297# 234,174
213,297 234,174