City of Portsmouth Scout Council
Report and Accounts For the year ended 31 March 2022
Trustees: Ex Officio Appointed
District Commissioner
Chair Secretary Treasurer
Kieron Bland Andy Jacobs Matt Billett Laura Shearwood
Trustees: Elected
Gail Adams David Stemp Dan Hickin
Trustees: Nominated
Bankers
Ron Jacobs Phillip Jones (Resigned) 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 laura.shearwood@icloud.com
1
City of Portsmouth Scout Council Income 2021/22
| Hilsea Scout Centre | |||
|---|---|---|---|
| Regular Hires | £16,097.75 | ||
| Other Hires | £1,900.00 | ||
| £17,997.75 £17,997.75 |
|||
| Gibson Centre | |||
| Regular Hires | £889.50 | ||
| Other Hires | £1,411.90 | ||
| £2,301.40 £2,301.40 |
|||
| Membership Fees | £42,836.50 | ||
| Minibus | |||
| Hire | £410.00 | ||
| Trade In | £1,000.00 | ||
| £1,410.00 £1,410.00 |
|||
| Interest | £165.98 | ||
| Miscellaneous | |||
| Portsmouth Lotery | £84.00 | ||
| Refunds to District | £807.21 | ||
| COVID Grants | £28,877.11 | ||
| Other Grants | £2,270.45 | ||
| Victorious Festval 2021 | £380.25 | ||
| 62nd Hut Rent | £290.75 | ||
| 33rd Start Up Grants | £3,160.00 | ||
| 33rd Squirrels Receipts | £986.00 | ||
| 33rd Beavers Receipts | £829.00 | ||
| Transfers in from other District Accounts | £1,300.00 | ||
| £38,984.77 £38,984.77 |
|||
| TOTAL INCOME | £103,696.40 |
2
City of Portsmouth Scout Council Expenditure 2021/22
| Hilsea Scout Centre | |
|---|---|
| Rates | £143.75 |
| Rent | £1,500.00 |
| Water | £314.00 |
| Wastewater | £687.39 |
| Gas | £3,149.64 |
| Electricity | £1,439.00 |
| Repairs & Maintenance | £1,025.60 |
| Cleaning Supplies | £52.35 |
| £8,311.73 £8,311.73 |
|
| Gibson Centre | |
| Rates | £167.27 |
| Service Charge | £3,138.00 |
| Cleaning Supplies | £87.46 |
| £3,392.73 £3,392.73 |
|
| Storage | |
| District | £300.00 |
| 28th | £180.00 |
| £480.00 £480.00 |
|
| Insurance | |
| District | £773.84 |
| Shootng Club | £216.78 |
| £990.62 £990.62 |
|
| Fire Alarm/Extnguisher Servicing | £454.20 |
| Minibus | |
| Old Minibus Running Costs | £1,219.88 |
| New Minibus Deposit | £3,728.80 |
| New Minibus Balance | £33,559.20 |
| £38,507.88 £38,507.88 |
3
| Internet | £436.15 | £436.15 | £436.15 |
|---|---|---|---|
| 62nd Portsmouth | £936.53 | ||
| Membership Fees | £47,217.50 | ||
| COVID19 Costs | £403.83 | ||
| Miscellaneous | |||
| Early Years Project | £559.32 | ||
| Online Youth Manager | £1,728.00 | ||
| Equipment | £1,494.18 | ||
| Beavers Virtual Sleepover | £100.55 | ||
| Rubbish Clearance Gibson Centre | £240.00 | ||
| Hilsea Electrics Upgrade | £1,000.00 | ||
| Transfers to Other District Accounts | £1,891.48 | ||
| Victorious Festval 2021 | £616.40 | ||
| Victorious Festval 2022 | £155.00 | ||
| 33rd Set Up Support | £1,761.94 | ||
| Remembrance Wreath | £18.50 | ||
| Christngle Organist | £50.00 | ||
| 33rd Transfers to other District Accounts | £1,436.17 | ||
| 33rd Rent St Margaret’s | £612.50 | ||
| £11,664.04 £11,664.04 |
|||
| TOTAL EXPENDITURE | £112,795.21 |
4
Cit of Portsmouth Scout Council y
| Balance brought forward 31 March 2021 |
£86,258.72 | £86,258.72 |
|---|---|---|
| INCOME | £103,696.40 | |
| EXPENDITURE | £112,795.21 | |
| Balance Carried Forward 31 March 2022 |
£77,159.91 | |
| Current Account Bank Reconciliaton Statement@ 31 March 2022 | ||
| Balance of Lloyds - Current Account | £22,439.08 | |
| Balance of Lloyds - Membership Fee Account | £1,743.50 | |
| Balance of NatWest Account | £52,973.21 | |
| TOTAL | £77,155.79 | |
| Plus PetyCash Held | £4.12 | |
| £77,159.91 |
5
City of Portsmouth Scout Council
Notes to the Accounts
For the year ended 31 March 2022
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: A list of equipment/assets is available which has been used to calculate an accurate insurance figure.
Note 1: At this point I have been unsuccessful in obtaining a set of accounts for the District Shooting Club. The Club has decided to fold but there have been very few transactions due to restrictions on meeting due to COVID19. This will be resolved in 2022/23
Note 2: Pegasus Explorers are now operating their own accounts and have separated their finances from 23[rd] Group. A new Explorer Group (Daring) has been formed.
Note 3: The District has purchased a new minibus at a cost of £37,288.00 providing a much better facility for the use of the District and also to raise funds by rental to outside groups. The District Reserves figures have been adjusted to allow for this abnormal expenditure.
Note 4: Some additional works have been required to the Electrical system at the Hilsea Scout Centre with £1,000 already spent and an estimated £1,976.00 still needed to complete the work.
Note 5: The District is proposing a District Camp in summer 2022 to give our young people an opportunity to join together in an active weekend after the restrictions of the COVID19 pandemic. Funds of £ 3,200 have been set aside to support this venture.
Note 6: The District have supported the foundation of a new Group, 33[rd] Portsmouth. Financial support was agreed until the end of December 2021 with transactions going through the main District bank account until such time as a new Executive Committee and Treasurer are appointed and a new bank account opened. This will be resolved by the end of 2022 and therefore adjustments have been made to these accounts to reflect that this will not be part of the Income and Expenditure of the District going forward.
6
City of Portsmouth Scout Council Statement of all Accounts as of 31 March 2022
| Balance b/fwd as of 01 April 2021 Excess of Expenditure over Income Balance c/fwd as of 31 March 2022 This is made up of: Current Account (Lloyds) Membership Fee Account (Lloyds) Minibus Fund Account (Nat West) CAF 60 Day Notce Account (A/C Closed) Pety Cash Held Restricted Funds |
£86,258.72 £-9,098.81 |
|---|---|
| £77,159.91 £22,443.20 £1,743.50 £52,973.21 £ 0.00 £ 4.12 £77,159.91 £ 0.00 |
(E.g., Funds held in a notice account)
Designated Funds
(Funds which have been allocated to various projects)
| Balance of Electrical Works at Hilsea (see note 4) District Camp Proposal 2022 (see note 5) Funds Held on behalf of 33rdPortsmouth Group (see note 6) |
£ 1,976.00 £ 3,200.00 £ 2,926.33 £ 8,102.33 |
|---|---|
| Therefore, if allocated funds are all spent this | will leave the following sum available: |
|---|---|
| Total Funds held 31 March 2022 | £ 77,159.91 |
| Less funds allocated | £ 8,102.33 |
| £69,057.58 |
7
City of Portsmouth Scout Council
| City of Portsmouth Scout Council | City of Portsmouth Scout Council | City of Portsmouth Scout Council | City of Portsmouth Scout Council |
|---|---|---|---|
| Opening Balance Income Expenditure Closing Balance |
|||
| 01/04/2021 2021/22 2021/22 31/03/2022 |
|||
| City of Portsmouth Scout Council - Current A/C £31,998.89 £62,294.02 £71,849.71 £22,443.20 |
|||
| City of Portsmouth Scout Council - Membership A/C £1,452.60 £52,063.50 £51,772.60 £1,743.50 |
|||
| Nat West £12,807.23 £40,165.98 £0.00 £52,973.21 |
|||
| CAF 60 Day Notce Account £40,000.00 £165.98 £40,165.98 £0.00 |
|||
| £86,258.72 £154,689.4 8 £163,788.2 9 £77,159.91 |
|||
| TRFS BETWEEN DISTRICT ACCOUNTS £48,038.08 £48,038.08 |
|||
| FUNDS RECEIVED IN ERROR/REPAID £2,955.00 £2,955.00 |
|||
| SUB TOTAL £86,258.72 £103,696.4 0 £112,795.2 1 £77,159.91 |
|||
| City Actvity Account £10,298.71 £10,939.43 £8,083.92 £13,154.22 |
|||
| Portsmouth Scout Archery Club £368.38 £155.00 £0.00 £523.38 |
|||
| Portsmouth Scout Shootng Club (see note 1) £455.38 £0.00 £0.00 £455.38 |
|||
| Scout Actve Support £1,208.53 £412.00 £1,250.60 £369.93 |
|||
| Hilsea Scout Shop -£108.84 £9,681.74 £8,341.81 £1,231.09 |
|||
| Hilsea Badge Account £161.90 £4,832.74 £4,260.04 £734.60 |
|||
| Explorers | |||
| Endeavour £24.18 £1,372.00 £1,047.31 £348.87 |
|||
| Daring (see note 2) £0.00 £170.00 £91.00 £79.00 |
|||
| Ocean £1,641.79 £3,085.00 £3,154.28 £1,572.51 |
|||
| Pegasus (see note 2) £0.09 £1,759.40 £1,267.20 £492.29 |
|||
| Andromeda £114.00 £455.00 £442.00 £127.00 |
|||
| Viking £388.93 £870.29 £735.32 £523.90 |
|||
| Warrior £1,474.45 £2,377.00 £2,735.35 £1,116.10 |
|||
| TRFS BETWEEN THE ABOVE ACCOUNTS £3,638.25 £3,638.25 |
|||
| TOTAL £102,286.22 £136,167.7 5 £140,565.7 9 £97,888.18 |
|||
| LESS FUNDS RELATING TO 33RD PORTSMOUTH SCOUTS £4,975.00 £2,048.67 |
|||
| ACTUAL INCOME/EXPENDITURE | £131,192.7 5 |
£138,517.1 2 |
|
| Opening Stock Closing Stock |
|||
| Hilsea Badge Account £4,025.10 £4,190.98 |
|||
| Hilsea Scout Shop £4,283.66 £4,412.36 |
|||
| TOTAL £8,308.76 £8,603.34 |
City of Portsmouth Scout Council
Trustees’ Annual Report For the year ended 31 March 2022
Major Activities and Achievements in the Year.
8
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 £ 6,560.00. This being the total expenditure of the City for this year Less Membership Fees paid for 2022 Less Cost of New District Minibus (see note 3) Less Expenditure relatng to 33rdPortsmouth Group (see note 6) |
£112,795.21 £ 47,217.50 £ 37,288.00 £ 2,048.67 £ 26,241.04 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 14 November 2022 and signed on their behalf by:
Andy Jacobs (Chair) ……………………………………………..
Independent Examiner’s 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 2022. These are set out on the page entitled “City of Portsmouth Scout Council Statement of Accounts”
9
Respective responsibilities of trustees and examiner
The District’s Trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 43 (2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
-
a) Examine the accounts (under Section 43 (a) of the 1993 Act)
-
b) Follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 43 (7) (b) of the 1993 Act) and
-
c) 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 District 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 from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s 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 a) to keep accounting records in accordance with Section 41 of the 1993 Act and
-
b) to prepare accounts with accord with the accounting records and comply with the accounting requirements of the 1993 Act
have not been met, or
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name ………Nicola Midgley……………………………………………………………..
Qualifications ………CTA, ATT, TEP…………………………………………………
Address ……12 Ascot Road, Baffins, Portsmouth PO3 6EY…………………………………………………………….
…………………………………………………………………
Date ……………3 November 2022………………………………………………………….
10