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2023-03-31-accounts

WEST LEEDS DISTRICT SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STA FOR THE YEAR ENDED 31 MARCH 2023

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 ( Resigned 09 May 2023 )
Mr G Leigh
Mr A Hepworth
Ms H Taylor
Ms C Mill ( Appointed 20 July 2022 )
Mr L Tunnicliffe ( Appointed 20 July 2022 )
( Resigned 21 November 2022 )
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 2023

The Trustees present their report and accounts for the year ended 31 March 2023.

The accounts have been prepared in accordance with the accounting policies set out in no to the accounts and comply with the Royal Charter, the Charities Act 2011 and " Accountin and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in 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 achiev their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. These bene are available to all young people and are therefore considered to be a public benefit. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law and guided by adult 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 charity sho undertake.

Achievements and performance

This report summarises the business of the District Executive Committee during the year ended 31st March 2023, and which is recorded in the regular minutes of the Committee. Members of the District Executive Committee are 'charity trustees' as defined in the variou Charities Acts, and fully recognise their responsibilities, which they acquire as a result of that legislation.

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

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

1

WEST LEEDS DISTRICT SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

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

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

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

The number of volunteers (leaders and other adults in the district) stands at 288 this year w

varying degrees of commitment.

I wish to thank all leaders and other adults who voluntarily support Scouting in West Leeds District for their work and dedication in providing top quality Scouting to young people.

Financial review

The income for the year amounted to £42,991 (2022 - £47,821) with expenditure amountin £42,851 (2022 - £35,744 ) resulting in a net surplus of £140 (2022-(£12,077).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. The Trustees consider that reserves at this level will ensure that, in the event 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 of reserv has been maintained throughout the year.

At the year end funds stood at £246,391(2022- £246,251).

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

Investments are in the form of current and deposit accounts and consequently are low risk

2

WEST LEEDS DISTRICT SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

The Trustees have assessed the major risks to which the charity is exposed, and are satis 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 by Ro 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 H Taylor Ms C Mill Mr L Tunnicliffe

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

The District Chair, the District Treasurer, the District Secretary, the District Commissioner and District Explorer Scout Commissioner are ex-officio members. The constitution calls fo members of the Council to be elected to the District Executive Committee, the District Commissioner nominating up to 6 persons. Further members could be co-opted by the 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 2023

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

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

The Trustees report was approved by the Board of Trustees.

Mr G Burrell

Dated : 28th June 2023

4

WEST LEEDS DISTRICT SCOUT COUNCIL

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

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

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

In preparing these accounts, the Trustees are required to:

The Trustees are reponsible for keeping suffienct accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure the accounts comply with the Charities Act 2011, the Charity (Accounts and Repor 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 2023, which are set ou pages 8 - 19.

Respective responsibilities of Trustees and examiner.

The charity's Trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year under section 144(2) of the 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 the Charity Commission. An examination includes a review of the accounting records kept by t 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 explanatio from you as trustees concerning any such matters. The procedures undertaken do not pro all the evidence that woud be required in an audit and consequently no opinion is given as whether the accounts present a 'true and fair view' and the report is limited to those matter set out in the next statement.

Independent examiner's statement

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

I understand that this has been done in order for the accounts to provide a true and fair vie accordance with Generally Accepted Accounting Practice effective for reporting periods 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 previous paragraph has come to my attention:

( ii) to prepare accounts which accord with the accounting records and comply wit 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 understanding of the accounts to be reached.

Sally Firth FCA CTA Independent Examiner 22 Capel Street Calverley Leeds LS28 5NU Dated: 30th June 2023

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 2023

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 2022
Fund balances at 31 March 2023
All income is unrestricted
2023
£
0
40,232
650
2,109
42,991
42,851
140
246,251
246,391

8

2022

£

0 37,482 10,115 224 47,821

35,744

12,077

234,174

246,251

WEST LEEDS DISTRICT SCOUT COUNCIL

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Current Assets
Stocks
10
Debtors falling due within one year
11
Cash at bank and in hand
Creditors: amounts falling due within one year
12
Income funds
Unrestricted funds
Designated funds
13
General unrestricted funds
The accounts were approved by the Trustees on 28th June 2023
2023
£
£
18,543
7,861
221,657
248,061
-1,670
246,391
217,110
29,281
246,391
246,391
2023
£
£
18,543
7,861
221,657
248,061
-1,670
246,391
217,110
29,281
246,391
246,391
246,391

Mr G Burrell Trustee

9

2022 £ £ 18,711 491 229,021 248,223 -1,972

246,251

216,223 30,028

246,251

246,251

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Company information

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

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's Royal Charter, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland ( FRS 102 )" ( as amended for accounting periods commencing from 1 January 2016 ) The charity is a Public Benefit Entity as defined by FRS 102.

The accounts have departed from the Charities ( Accounts and Reports ) Regulations 2008 only to the extent required to provide a true and fair view. This departure has inv following the Statement of Recommended Practice for charities applying FRS 102 rath than the version of Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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

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

1.2 Going concern

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

10

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies ( Contin

1.3 Charitable funds

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

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

1.4 Incoming resources

Income from charitable activities includes voluntary income from subscriptions and activities from the Scout shop, Scout Groups, District Units and Fellowship Active Sup Groups.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferr of the amount. Income tax recoverable in relation to donations received under Gift Aid 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 receivable and represents amounts receivable for goods and services provided in the normal course o 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 obligation committ the charity to the expenditure. All expenditure is accounted for on an accruals basis an been classified under headings that aggregate all costs related to the category.

11

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies ( Contin

1.6 Stocks

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

Net realisable value is estimated selling price less all estimated costs of completion an 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 banks, othe short-term liquid investments with original maturities of three months or less, and bank 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 Financial Instrume and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

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

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

12

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2023

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitut a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where th debt instrument is measured at the present value of the future payments discounted a market rate of interest. Financial liablities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in ordinary course of operations from suppliers. Amounts payable are classified as curren liabilities if payment is due within one year or less. If not, they are presented as non-cu liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilties

Financial liabilities are derecognised when the charity's contractual obligations expire o discharged or cancelled.

2 Critical accounting estimates and judgements.

In the application of the charity's accounting policies, the Trustees are required to mak judgements, estimates and assumptions about the carrying amount of assets and liabilties that are not readily apparent from other sources. The estimates and associate assumptions are based on historical experience and other factors that are considered 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 2023

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisio accounting estimates are recognised in the period in which the estimate is revised whe the revision affects only that period, or in the period of the revision and future periods 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
35,473
Less: HQ membership and County levy
#
-29,596
5,877
Sales of purchased goods
0
Events and activities
9,278
Camp and badge fees
525
15,680
Scout
Shop
0
0
0
24,552
0
0
24,552

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 2023

7 Charitable activities

Purchases
Events and activities
Awards,badges and trophies
Travel expenses
Insurance
Scout shop dividends
Premises costs
Office and administration
Sundry expenses
Partnership agreements
Capitation (district members)
Analysis by fund
Unrestricted funds
For the year ended 31 March 2022
Unrestricted funds
Scout
District
0
273
541
148
981
0
6,364
1,023
926
0
0
10,256
10,256
10,256
10,256
5,259
5,259
District
Units
0
6,035
205
0
0
0
0
0
253
686
2,128
Scout
Shop
18,493
0
0
0
0
987
0
3,403
405
0
0
9,307
9,307
9,307
9,307
6,350
6,350
23,288
23,288
23,288#
23,288
24,135
24,135

Governance costs include £0 ( 2022 £0 ) independent examination costs.

15

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2023

8 Trustees

None of the Trustees ( or any persons connected with them) received any remuneratio benefits from the charity during the year. Trustees were reimbursed travel expenses totalling £108 (2022 £60).

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 2023

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 which have bee 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 2022
157,172
53,564
3,803
548
1,136
216,223
Movement in fu
Incoming
Resources
resources
expended
0
0
24,552
23,288
9,106
9,831
525
177
0
0
34,183
33,296

17

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2023

Designated funds prior year

Development Fund
Scout Shop Fund
District Units and Fellowship
Active Support
Madge Hill
Events and Activities
14 Funds
Designated funds
General funds
Funds prior year
Designated funds
General funds
Balance at 1
April 2021
157,172
52,547
2,084
358
1,136
213,297
Balance at 1
April 2022
216,223
30,028
246,251
Balance at 1
April 2021
213,297
20,877
234,174
Movement in fu
Incoming
Resourses
resources
expended
0
0
25,152
-24,135
7,214
-5,495
462
-272
0
0
32,828
-29,902
Movement in fu
Incoming
Resourses
resources
expended
34,183
33,296
8,808
9,555
42,991
42,851
Movement in fu
Incoming
Resourses
resources
expended
32,828
-29,902
14,993
-5,842
47,821
-35,744

18

WEST LEEDS DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED )

FOR THE YEAR ENDED 31 MARCH 2023

15 Analysis of net assets between funds
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
Analysis of net assets between funds prior year
Current assets/(liabilities)
General
funds
29,281
29,281
General
funds
30,028
30,028

19

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2023# 2022
0 0
Total Total
2023 2022
35,473 32,395
-29,596 -26,210
5,877 6,185
24,552 25,152
9,278 5,683
525 462
40,232 37,482
2023 2022
0 0
650 255
0# 9,860
650 10,115
2023 2022
2,109 224
Total
2023
18,493
6,308
746
148
981
987
6,364
4,426
1,584
686
2,128
Total
2022
20,730
2,927
321
90
850
0
2,588
4,200
987
961
2,090
42,851
42,851
42,851
42,851
35,744
35,744

35,744 35,744

on or

2023 2022
7,861 491
1,670 1,972
2023# 2022
18,543 18,711
2023# 2022
7,861 491
2023 2022
0 0
7,861 491
2023
1,670
0
1,670
2022
1,972
0
1,972

en

unds

Transfers
0
0
0
0
0
0
Balance at 31
March 2023
157,172
54,828
3,078
896
1,136
217,110
unds
Transfers
0
0
0
0
0
0
Balance at 31
March 2022
157,172
53,564
3,803
548
1,136
216,223
unds
Transfers
0
0
0
unds
Transfers
0
0
0
Balance at 31
March 2023
217,110
29,281
246,391
Balance at 31
March 2022
216,223
30,028
246,251
Designated Total
funds
217,110 246,391
217,110 246,391
Designated Total
funds
216,223# 246,251
216,223 246,251