## **City of Portsmouth Scout Council**
# **Report and Accounts For the year ended 31 March 2021**
## **Trustees: Ex Officio Appointed**
**District Commissioner Kieron Bland Chairman Andy Jacobs Secretary Position Vacant Treasurer Laura Shearwood**
**Trustees: Elected Gail Adams David Stemp Dan Hickin Trustees: Nominated Ron Jacobs Philip Jones Bankers Lloyds Bank Plc**
**Scout Association Registered Number 12037**
**Charity Registration Number 1107404**
**Contact Details Laura Shearwood (Treasurer)**
**54 St Chads Avenue North End Portsmouth PO2 0SD**
**Telephone 02392 697626**
Email
ntlworld.com
laura.shearwood
City of Portsmouth Scout Council
## **Balance brought forward 31 March 2020**
|||
|---|---|
|**Balance brought forward 31 March 2020**
**INCOME**
Hilsea Scout Centre Regular Hires
Hilsea Scout Centre Other Hires
Gibson Centre Regular Hires
Gibson Centre Other Hires
Membership Fees
Interest
Other (see note 1)
**EXPENDITURE**
Hilsea Rates
Hilsea Rent
Hilsea Water
Hilsea Wastewater
Hilsea Gas
Hilsea Electricity
Hilsea Repairs & Maintenance
Hilsea Cleaning Supplies
Gibson Centre Rates
Gibson Centre Service Charge
Gibson Centre Cleaning Supplies
Other Expenditure (see note 2)
Storage Units
Insurance
Fire Alarm/Extinguisher Servicing
Minibus Running Costs
Mobile Phone
Stationery
Internet Hosting
Trfs to Other District Accounts
62nd Portsmouth (see note 3)
Recruitment
Membership Fees
COVID19 Costs
**Balance Carried Forward 31 March 2021**
**Current Account Bank Reconciliation Statement @ 31 March 2021**
Balance of Lloyds - Current Account
Balance of Lloyds - Membership Fee Account
Balance of NatWest - Minibus Fund Account
Balance of CAF 60 Day Notice Account
**TOTAL**
Plus Petty Cash Held|**£64,759.90**
£9,812.00
£200.00
£838.50
£165.00
£22,368.50
£137.55
£41,600.43
**£75,121.98**
-£79.40
£1,500.00
£16.58
£141.00
£1,357.93
£574.26
£455.29
£0.00
-£85.68
£3,138.00
£33.98
£6,873.03
£300.00
£704.07
£123.30
£995.72
£186.56
£152.94
£110.66
£885.15
£508.28
£723.96
£34,213.40
£794.13
**£53,623.16**|
||**£86,258.72**|
||£31,994.77
£1,452.60
£12,807.23
£40,000.00
**£86,254.60**
£4.12|
||**£86,258.72**|
## **City of Portsmouth Scout Council**
## Notes to the Accounts
## For the year ended 31 March 2021
A: The summary sheet shows only income, expenditure and the carry forward figures from each account held within the City. If anyone wishes to see details of any of the City Accounts a breakdown can be provided by the City Treasurer.
B: List of equipment/assets included which has been used to calculate an accurate insurance figure.
Note 1: The District has suffered from a loss of income this year from rental of premises, scout shop and badge sales reduced and inability to rent out the District Minibus due to Covid19 but this has been compensated for by the receipt of Government Grants totalling around £40,000. This has also enabled us to support Groups in the District in paying their Membership Fees to National and County. The District did not charge a fee this year, as Groups were unable to meet, instead making a contribution of £15 per member towards the fees at a cost of around £11,000.
Note 2: Funds have allowed for a significant amount of expenditure outside of the normal budgets which is shown in the “Other” section of the accounts. This has enabled us to purchase some additional equipment for the use of the young people in the District in future. Examples are: Kayaks - £1,000, Disc Golf - £782, Circus Activity Kit - £120. The District has also purchased a new Trailer for £1,100 and improved the security at the District store following last year’s break-in by installing new locks and lights - £150. We have made improvements to Hilsea Scout Centre with the installation of new blinds - £756 and a Gas Cage has been fitted to the exterior of the building - £850. The District invested in a window display in Southsea to promote Scouting in the area - £720 and supported the pilot for Early Years - £290.
Note 3: It was agreed that, in the absence of an Exec at 62[nd] , the District would take on the finances of the Group until such time as an Exec is in place.
Note 4: As there is no longer a requirement for a separate Cub Account in the District the funds have been transferred to the Activities account and will be used for future Cub Activities. The account name has been changed and will be used by Endeavour E.S.U. from 21/22.
Note 5: Accounts have not been provided by the Activities Manager (Ann Humpleby) for this tax year so estimated accounts have been prepared using information available to the District Treasurer and confirmed by Phil Jones (ADC Events and Projects), who are signatories on the Activities Account and have access to Online banking transactions. This situation will be resolved in the coming tax year.
Note 6: As there is no longer a requirement for a separate Explorer Account in the District and the majority of the funds held related to Duke of Edinburgh Activities the balance has been transferred to the Activities Account. The Explorer Account is now closed.
Note 7: The accounts for Pegasus Explorers are incorporated into the accounts for 23[rd] Portsmouth. A new account had been opened to enable them to be shown separately for this tax year but this did not progress due to Covid restrictions. This should be progressed in 2021/22.
Note 8: The District plans to purchase a new minibus in the next tax year as the existing minibus is nearing the end of its useful life. The funds held in the CAF 60 Day Notice Account have been Restricted for this purpose and notice has been given to withdraw the funds. At the end of this tax year the longterm situation with Covid 19 were still unknown and the decision was made to ringfence the Government Grants until such time as the future became clearer.
## **City of Portsmouth Scout Council Statement of all Accounts as at 31 March 2021**
Balance b/fwd as at 1 April 2020 £64,759.90 Excess of Income over Expenditure £21,498.82 Balance c/fwd as at 31 March 2020 £86,258.72
This is made up of:
Current Account (Lloyds) £31,994.77 Membership Fee Account (Lloyds) £ 1,452.60 Minibus Fund Account (Nat West) £12,807.23 CAF 60 Day Notice Account £40,000.00 Petty Cash Held £ 4.12
£86,258.72
**Restricted Funds (see note 8)** (Money held in a notice account)
£40,000.00
## **Designated Funds (see note 8)**
(Money which has been allocated to various projects)
Young Leaders Scheme £ 100.00 Minibus Fund £12,807.23 Explorer Funds £ 252.43 COVID19 Membership Fee Scheme £ 3,200.10 COVID19 Fund £24,727.73
£81,087.49
Therefore if allocated funds are all spent this will leave the following sum available:
Total Funds held 31 March 2021 Less funds allocated
£86,258.72 £81,087.49
£ 5,171.23
## **City of Portsmouth Scout Council**
||Opening Balance|Income|Expenditure|Closing Balance|
|---|---|---|---|---|
||01/04/2020|2020/21|2020/21|31/03/2021|
|City of Portsmouth Scout Council - Current A/C|£37,031.60|£52,615.93|£57,648.64|£31,998.89|
|City of Portsmouth Scout Council - Membership|£9,923.95|£25,742.05|£34,213.40|£1,452.60|
|Minibus Fund Account - Nat West|£657.18|£12,150.05|£0.00|£12,807.23|
|CAF 60 Day Notice Account|£17,147.17|£22,852.83|£0.00|£40,000.00|
|TRFS BETWEEN THE ABOVE ACCOUNTS||£38,238.88|£38,238.88||
|SUB TOTAL|£64,759.90|£75,121.98|£53,623.16|£86,258.72|
|City of Portsmouth Cub Scouts (see note 4)|£1,893.24|£50.00|£1,942.24|£1.00|
|City Activity Account (see note 5)|£7,751.78|£2,827.39|£280.46|£10,298.71|
|Portsmouth Scout Archery Club|£362.07|£10.00|£3.69|£368.38|
|Portsmouth Scout Shooting Club|£723.78|£0.00|£268.40|£455.38|
|Scout Active Support|£896.23|£390.00|£77.70|£1,208.53|
|Hilsea Scout Shop|£247.64|£579.70|£936.18|-£108.84|
|Hilsea Badge Account|£525.28|£1,621.49|£1,984.87|£161.90|
|**Explorers**|||||
|Endeavour|£365.89|£105.00|£446.71|£24.18|
|Explorers (see note 6)|£623.43|£0.00|£623.43|£0.00|
|Ocean|£2,738.34|£530.00|£1,626.55|£1,641.79|
|Pegasus (see note 7)|||||
|Andromeda|£507.00|£53.00|£446.00|£114.00|
|Vikings|£193.97|£600.00|£405.04|£388.93|
|Warrior|£1,328.08|£2,617.57|£2,471.20|£1,474.45|
|TRFS BETWEEN THE ABOVE ACCOUNTS||£3,450.82|£3,450.82||
|TOTAL|£82,916.63|£81,055.31|£61,684.81|£102,287.13|
||**Opening Stock**||**Closing Stock**||
|Hilsea Badge Acount|£3,401.27||£4,025.10||
|Hilsea Scout Shop|£3,996.03||£4,283.66||
|TOTAL|£7,397.30||£8,308.76||
## **City of Portsmouth Scout Council**
## **Trustees’ Annual Report For the year ended 31 March 2021**
Major Activities and Achievements in the Year.
Please see attached Joint Report from City Commissioner and Chairman.
The District’s policy on reserves is to hold an amount equivalent to three months’ expenditure to enable it to always be in a position to fund the general operations of the City of Portsmouth Scout District.
At the end of the year, income reserves are calculated as £4,852.
This being the total expenditure of the City for this year less the Membership Fees paid for 2021, (£53,623.16 - £34,213.40 = £19,409.76) divided by 4.
The Trustees have identified the major risks to which they believe the District is exposed. They have reviewed these and established systems to mitigate them.
The District is a trust established under the rules that are common to all Districts.
Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
The Accounts have been drawn up under the Receipts and Payments basis.
Approved by the Trustees on 16 September 2021 and signed on their behalf by:
Andy Jacobs (Chairman) ……………………………………………..
of Portsmouth Scouts
Examkners Observations - 16th
1) Nokn 1. 2 & 3 need io be added. Note 1 should nolonlylistgrants reiVed but
dwscribe the year as a Covid year andwhatthis meanlfinancially i.e. income not
r8(*ived for rnini4)us hir8. SCOUtshop. badge sales and hires reduced. Plus, why
rrt)ership fees wère down from £43K in 2020 to £22K in 2021.
ust 2021
2) The reserves required are ststed as £4.852. Whatare the £40.000 Restricted
Funds to be used fofi There should be a reason whyfunds restrictsd Cie given
for a specific reason l.
Designated Funds: If Covid (>ants funds aredesignat8d- what does this Tran -
th8y should only be designated if Ihey have been eaMrted for specific use. So
what is Ihe Covld Funds proprf.J
3) ExpendittJt8 Cld show uti1tyut as a totsl for èath premise. thus showing
easily what each Centres costs are conpared b eath other and does Ihis relate to a
profrt or loss on each individuall
4} Recommendations: Trustees should have atleast a medium4erm plan for
expendIre. Treasurer states mini4)us is to be replaced in the short4ern. How muth
couldthis be andwhatolher plansare in Pla forexpendittJre?VVith £86Kheld, this
plan would kX)sslbly allow (after reserve figure. mini-bus and otherpurchases
planned)excess funds lo be inveskd longer4efm for greater relrn. Trustees could
also then discuss risk of investing longer-tenn into stock linkedfund forpart of funds
held?
5) The Treasurer should be rnended for her very accurate accx)unting processes
which arEwell organised and has made my pb as examinera pleasure to undertake.
JH 16.0821
Independent Examinerfs Report to the Trustees of the
City of Portsmouth Scout Council
I report on the accounts of the District for the year ended 31 March IIW. These are set out
on the page entitled "City of Portsmouth Scout Council Statement of Accounts"
Respective responsibilities of trustees and examiner
The Distrirt's Trustees are responsible for the preparation of the accounts. They consider
that an audit is not required for this year (under Section 43121 of the Charities Act 1993 Ithe
1993 Act) and that an independent examination is needed.
It is my responsibility to-.
al Examine the accounts {under Section 43 {al of the 1993 Act)
bl Follow the procedures laid down in the General Directions given by the Charitv
Commissioners lunder Sertion 43171 Ibl of the 1993 Act) and
el State whether particular matters have come to my attention.
Basis of Independent Examinerfs Report
My examination was carried out in accordance with the General Directions given by the
Charity Commissioners. An examination Includes a review ol the accounting records kept bv
the District and a comparison of the accounts presented with those records. It also includes
onsideration of any unusual items or disclosijres in the accounts and seekin8 explanations
from you as Trustees concernin8 any such matters. The procedures undertaken do not
provide all the evidence that would be fequired in an audii and consequently I do not
express an audit opinion on the view ghven by the accounts.
Independent examinerfs statement
In connection with my examination. no matter has come to my attention..
Which gives me reasonable cause to believe that in any material respect, the
requirements
al to keep accounting records in accordance with Section 41 of the 1993 Act and
bl to prepare accounts with accord with the accounting records and comply with
the accounting requirements of the 1993 Act
have not been met, or
2. To which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Name
Address
Date