2021-08-31-accounts

West London District Scout Council Annual Report FY2020/2021

Commissioners’ Welcome

It is our pleasure to welcome you to the 2020-2021 Annual Report for West London District Scouts. We are excited to share with you what the District has achieved in what have been difficult circumstances for us all.

It has been a challenging year of remote meetings, devoid of the usual personal connections that make Scouting special. However, our members have risen to this challenge admirably. This reminds us not to take lightly the human connections we could once take for granted and invigorates us for the return of Scouting in its usual form. As we return back to business, the next year presents new opportunity to make the most of our time together and make the most of our time in each other’s company.

To all of our members we are immensely grateful for your hard work, dedication and resilience over the past year. In the most trying of circumstances you have adapted for the benefit of our young people, showing that Scouting can deliver, even when the chips are down. As we look towards the next chapter in Scouting, we hope you support the District as we work together to navigate the challenges that lie ahead. Your efforts are what keeps the wheels turning, our groups open and our young people engaged. We are grateful for all your efforts and look forward to make Scouting in West London the very best it can be.

All the best for Scouting in 2022.

Dawn Sheppard and Sam Longton

District Commissioners

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Table of Contents

Commissioners’ Welcome	1
Annual Report	3
Charity Details	4
Governance	5
Objective and Activities	7
Charity Achievements	8
Growth	9
Annual Accounts	10
Financial Review	11
Account Summary	12
Receipts	13
Payments	14
Assets and Liabilities	15
Explanatory Notes	16
Independent Examiner	18
Financial Policies	20

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Annual Report Iw

Charity Details

Charity Name

West London District Scout Council

Other Names No Other Names Registered Charity Number 1107659 Scout Association Registration Number 13820 Charity’s Principal Address Mr I Clarke 22 Avenue Road, Sutton, Surrey, SM2 6JB Bankers Barclays Bank plc Wimbledon 3 Branch Leicestershire, LB87 2BB Independent Examiner Mrs J Michaeloudis 3 Park Mansions, Colehill Lane, London, SW6 5EQ Custodian Trustees Scout Association Trust Corporation, Gilwell Park, Chingford, London, E4 7QW

Board of Trustees:

District Commissioners

Ms. Dawn Sheppard, Mr. Samuel Longton

District Chair

Mr. Toby Twentyman

District Treasurer

Mr. Ian Clarke

District Secretary

Mr. Zachary Seddon Deane

District Explorer Commissioner

Mr. Denis Doucakis

District Scout Network Commissioner

Mr. Ram Navakadadcham

Trustees

Ms. Sonam Cheema Ms. Joy Glassett Mr. Philip Green Mr. Robert Harm Mr. Christopher Larkin Mr. Nigel Riordan Ms. Jeanne Frances Sheppard Ms. Jacqueline Ware

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Governance

Governing Document

The District’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.

Charity Constitution

The District is a trust established under its rules which are common to all Scout Districts.

Trustee Selection

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Policies and Procedures

The District is an educational charity and is managed by the District Executive Committee, the members of which are also the Trustees of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Committee consists of the District Chair, District Commissioners, District Youth Commissioner, District Secretary, District Treasurer, District Explorer Scout Commissioner, District Scout Network Commissioner, up to six elected members, members nominated by the District Commissioner (the number of whom cannot exceed the number elected), members coopted by the Committee (the number of whom cannot exceed the number elected), the Committee meets every two months.

Members of the Executive Committee complete relevant training within the first 5 months of joining the Executive Committee.

The Executive Committee exists to support the District Commissioner in meeting the responsibilities of their appointment. Members of the Executive Committee must act collectively as charity Trustees of the Scout District, and in the best interests of its members to:

• Comply with the Policy, Organisation and Rules of The Scout Association.

• Protect and maintain any property and equipment owned by and/or used by the District.

• Manage the District finances.

• Provide insurance for people, property and equipment.

• Provide sufficient resources for Scouting to operate. This includes, but is not limited to, supporting recruitment, other adult support, and fundraising activities.

• Promote and support the development of Scouting in the local area.

• Manage and implement the Safety Policy locally.

• Ensure that a positive image of Scouting exists in the local community.

• Appoint and manage the operation of any sub-Committees, including appointing a Chair to lead the sub-Committees.

• Ensure that Young People are meaningfully involved in decision making at all levels within the District.

• The opening, closure and amalgamation of Groups, Explorer Scout Units, Scout Network

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and Scout Active Support Units in the District as necessary.

• Appoint and manage the operation of an Appointments Advisory Committee, including appointing an Appointments Advisory Committee Chair to lead it.

• Supervising the administration of Groups, particularly in relation to finance and the trusteeship of property.

The Executive Committee must also:

• Appoint Administrators, Advisers, and Coopted members of the Executive Committee.

• Approve the Annual Report and Annual Accounts after their examination by an appropriate auditor, independent examiner or scrutineer.

• Present the Annual Report and Annual Accounts to the Scout Council at the Annual General Meeting; file a copy with the County Executive Committee; and if a registered charity, to submit them to the appropriate charity regulator.

• Maintain confidentiality with regard to appropriate Executive Committee business.

• Where staff are employed, act as a responsible employer in accordance with Scouting’s values and relevant legislation.

• Ensure line management responsibilities for employed staff are clearly established and communicated.

• Members of the Executive Committee must complete ‘Module 1’ training, mandatory ongoing learning concerning Safety and Safeguarding, and ‘Trustee Induction’ training within the first 5 months of joining the Executive Committee.

Risk and Internal Control

The District has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.

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Objective and Activities

Charitable Objectives

The charity’s objects are to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.

The Purpose of Scouting

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

The Values of Scouting

• Learn by doing.

• Share in spiritual reflection.

• Take responsibility and make choices.

• Undertake new and challenging activities.

• Make and live by the Promise.

Charity Activities

Scouting is open to all young people who are between the ages of 6 and 25, irrespective of their background, ethnic origin, nationality, race, gender, marital or sexual status, mental or physical ability, financial status, political or religious belief.

As Scouts we are guided by these values:

Integrity - We act with integrity; we are honest, trustworthy and loyal.

Respect - We have self-respect and respect for others.

The Scout District incorporates the London Borough of Hammersmith and Fulham, the Royal Borough of Kensington and Chelsea and the City of Westminster. Scouting is delivered to our members through Sections and Groups within the District.

Care - We support others and take care of the world in which we live.

Belief - We explore our faiths, beliefs and attitudes.

Co-operation - We make a positive difference; we co-operate with others and make friends.

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Public Benefit

The Trustees confirm that they have paid due regard to the need in the Charities Act 2011 to demonstrate that the charity’s aims are for the public benefit.

The Trustees’ assessment is that West London District Scout Council meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

• Enjoy what they are doing and have fun.

• Take part in activities indoors and outdoors.

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Charity Achievements

During the year, the District Executive Committee met on six occasions. With the continuation of national and Scouting Covid19 restrictions, these meetings all took place online. During this period the District has advised local Scout groups on the regulations surrounding the delivery of Scouting as well as reviewing risk assessments to ensure adequate steps have been taken to keep our young people and leaders safe during the pandemic. In this vein, the District has continued to fund PPE for groups, helping keep all members as safe as possible while Scouting.

Despite the pervasiveness of Covid- 19, members of the District had the opportunity to apply for positions in upcoming 25[th] World Scout Jamboree, due to be held in Seoul in 2023. The District was delighted to have 14 successful applications from our young people, vastly outstripping our expected allocation. The District has committed to supporting them as they begin the fundraising process for what will be a once in a lifetime opportunity. They will be joined by a further contingent of West London leaders. It is a testament to all our members and volunteers to have such exceptional representation at the Jamboree and we wish them the best of luck on their journey.

The District has continued to operate its Inclusion Fund (formerly the Hardship Scheme) across 2020 and 2021. Applications to the fund decreased due to the effects of the pandemic meaning fewer in-person events were held, however the District has been proud to support its members where able and looks forward to ensuring Scouting can be inclusive as Covid- 19 restrictions are lifted.

transference of Groups and assets to West London District, the District has been working to accommodate the increase in Groups and new assets. Unfortunately, Covid-19 disruption has prevented District-wide events from taking place, which would have provided an excellent opportunity for leaders and young people to get to know West London’s new Groups. We are hopeful that with reductions in restrictions 2022 will bring opportunity for West London to come together as a District once again. Additionally, the District Executive has been focusing on completing the legal transfer of ownership of Coombe Farm Campsite from the former City of Westminster District to West London.

Jack Petchey Awards

This award is for Scouts, Explorers and Network aged between 11 to 25 each recipient receives for their section £250 to go towards a project.

Although we were entitled to increased numbers last year, however unfortunately due to COVID and the lack of meeting, the nominations were down this year. The awards for 2021 were Leaders Jean Louis Kassis & Rachel Richardson. For the Scouts were Jasmin Walker of the Wildcats Explorers, Pippa Bethune of the Westminster Explorers, Lucas Sels of the 8th St. Marylebone Diehards Explorers, Steven Findaqli of the St Thomas Syriac Explorers, Thomas Vaughan of the 28th Hammersmith and Alexia Marchi of the 10th Fulham.

Congratulations from the whole District for all their wonderful achievements in Scouting.

Following the closure of the City of Westminster District and subsequent

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Growth

According to the most recent census figures, youth membership contracted in the District between 2020 and 2021. The decrease was linked to the impact of Covid- 19 and suspension of Scouting activities in their traditional form. Despite this, the District is proud to be supporting the opening of new Groups and looks forward to growing our membership base once again in 2022.

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,4 .' //"I Annual Accounts

Financial Review

West London District Scout Council’s accounts for the year have been prepared on a receipts and payments basis as usual and are set out later in this report. Just one unrestricted fund has been used during the accounting period.

Net receipts for the year show a surplus of £44,191 for the year. There are two reasons for this:

1. Covid-19 restrictions severely curtailed active Scouting for the whole of the year and therefore no activities were run by the District; and

2. The District absorbed the assets of the City of Westminster District on its closure.

On expenditure, the District met the full cost of the annual membership subscription to Headquarters and the County’s levy for all young people in the District and provided net hardship subsidies of £655 for the costs of young people whose families were in financial difficulty. There were also subsidies to Groups for the purchase of personal protective equipment so that limited face to face Scouting could take place as Covid restrictions permitted.

The District’s investments provided a fair proportion of its income although the economic slowdown as a result of Covid restrictions worldwide depressed the amount the investments earned for us. This year they were supplemented by income from assets formerly held by the City of Westminster District too. They earned £10,949 well below their peak of £15,509 in 2010/11 when the equity market was last very strong. Hopefully the easing of Covid restrictions will see a return to more usual levels of income but the Executive Committee is budgeting on the basis of no significant change in the amount they might earn for the coming year. The sale values of the both the CAF investment vehicles are strong, however, and increased during the course of the year.

Investment income now supplements rental receipts from the leasing out of property in Munster Road, Fulham to a nursery school.

During the year, the District absorbed the assets of the City of Westminster District which closed. The assets consisted of cash of £34,171, investments valued at £14,232 and a camp site in Croydon valued for insurance purposes at £213,000.

The District has sufficient liquid assets to meet its liabilities, notably the annual membership fee payable in April.

The District owns three properties, two of which are held in trust on the District’s behalf by the Scout Trust Corporation and one by the Official Custodian of Charities:

• A house in Munster Road, Fulham that is leased out on a commercial basis to a nursery school;

• • Land adjacent to Downe National Scout Camp Site in Kent. The Executive Committee is minded to sell this land and has had it professionally valued as a pre-cursor to proceeding with its sale; and

• Land and a building adjacent Coombe Farm, Oaks Road, Croydon.

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Account Summary

Receipt and Payment Account Summary for the Year 1[st] September 2020 to 31[st] August 2021

	2020/21	2019/20
	£	£
Total monetary receipts for the period	87,279	86,379
Total payments for the period	43,088	63,287
Net receipts for the period	44,191	23,092
Bank, cash and deposit funds carried forward	116,272	72,081

These accounts were approved by the trustees of the West London District Scout Council.

Approved by the Trustees on

Signed on their behalf by Trustees:

_____ _______ Toby Twentyman Ian Clarke District Chair District Treasurer

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Receipts

Receipts for Year 1[st] September 2020 to 31[st] August 2021

Monetary receipts	2020/21 Total £	2019/20 Total £
Virgin Money deposit account	116	250
CAF Fixed Interest Fund B dividend	6,237	8,334
CAF UK Equity Fund B dividend	4,207	5,235
COIF Charities Investment Fund	372	-
Barclays plc shares dividend	17	53
Sub total – income from investments	10,949	13,872
Membership subscriptions (see Note 2)	1,522	28,417
District events (see Note 5)	-	3,332
Explorer units’ income (see Note 7)	1,300	2,753
Essex Jamboree	-	3,350
Eurojam refund	-	450
Reimbursements	-	1,420
Rental income	36,422	29,612
Insurance rent	1,581	3,173
Closure of Westminster District (see Note 3)	34,171	-
Covid lockdown grant (see Note 4)	1,334	-
Sub total – other income	76,330	72,507
Total monetary receipts	87,279	86,379

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Payments

Payments For Year 1[st] September 2020 to 31[st] August 2021

	2020/21 Total £	2019/20 Total £
Membershipsubscriptions(see Note 2)	34,790	29,825
Insurance(Personal Accident & Medical Expenses)	50	50
Insurance(equipment)	180	176
Insurance (property at Munster Road and Coombe Farm)	2,861	1,622
Downe CampSite	-	-
Coombe Farm Camp Site – Rates and utilities (see Note 4)	1,249	-
Badgepurchases	-	-
Donation	-	50
District events(see Note 5)	11	7,326
Hardshipsubsidies(see Note 6)	655	4,206
Adult recruitment	600	480
Explorer expenditure adjustment for 2019/20 (see Note 7)	61	-
Explorer units’ expenditure(see Note 7)	1,297	3,896
AGM expenses	25	1,362
Officers’ expenses	184	135
Secretary’s honorarium	333	1,000
Leaving gifts	140	-
Hire of storage space	-	350
Adult training	-	1,417
Scout Section start up grant	-	1,000
Grant – 9 Chelsea	-	5,962
Brandingand Communications	247	180
Jamboree 2019	-	900
International Scoutingevents	-	3,350
PPE for Groups	405	-
Totalpayments	43,088	63,287

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Assets and Liabilities

Statement of Assets and Liabilities

Statement of Assets and Liabilities
Monetary assets at	31 August 2021(£)	31 August 2020(£)
District bank account	95,776	51,830
Explorer bank accounts	492	247
Lesscheques issued but not banked	-	-
Virgin CharityNotice Account	20,000	20,000
Cash – Explorer Units	4	4
Total monetary assets	116,272	72,081
Debtors	-	-
Liabilities	-	-
Investment assets at (at selling prices)	31 August 2021 (£)	31 August 2020 (£)
CAF UK Equity Fund B (155,962.396 shares @ 166.66p)	259,927	203,141
CAF Fixed Interest Fund B (215,267.330 shares @ 102.26p)	220,132	218,582
COIF Charities Investment Fund (711.30 shares at 2000.89p)	14,232	-
Barclaysplc(1742 ordinaryshares@184.18p)	3,208	1,803
Total investment assets	496,899	423,526
Non-monetary assets at Land and property (Note 8) Other assets (values have been subjected to depreciation at 20% per year with no residual value for all equipment. Badge stocks are valued at latest known replacement cost)	31 August 2021 (£) 638,000	31 August 2020 (£) 425,000
Stock of badges(incpostage stampstock of £23.61)	362	508
Other equipment(see Note 9)	398	635

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Explanatory Notes

1 Basis of accounting

The financial statements have been prepared on a receipts and payments basis using historical costs except for investments which are shown at market value at the closure of the financial period. Land and property values are those last obtained from professionally qualified valuers.

West London District Scout Council meets the definition of a public benefit entity under the Financial Reporting Standard applicable in the UK and Republic of Ireland.

2 Membership subscriptions

HQ membership subscriptions and the County levy of £44.75 was paid on 716 youth members. The District Executive Committee decided not to recover this from Groups in view of the effects of the Covid pandemic on their income although one Group did pay their subscriptions in full. In addition, £2,750 was paid for a Group from the former Westminster District for subscriptions outstanding for the year 2020.

3 Assimilation of Westminster District Scout Council

On 1 September 2020, Westminster District was closed and its Groups transferred to West London. Westminster District Scout Council’s assets were also transferred and consisted of:

• 711 units invested in the COIF Investment Fund which had a value of £14,232 at 31 August 2021;

• £5,555 from an investment which was cashed in when the District closed;

• £28,616 from their bank account on closure; and

• A camp site on land adjacent Coombe Farm, Oaks Road, Croydon, valued at £213,000.

The funds received from Westminster included a Covid-related grant of £10,000 from the Government made in the first half of 2020.

4 Coombe Farm camp site

There was no income from the use of the camp site during the year but a further Covid-related grant of £1,334 was received for a period late in 2020 when certain businesses, including camp sites, had to close.

Expenditure on the site over the year has been £2,529 covering insurance, rates, water, sewerage and electricity charges.

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5 District events

Restrictions placed on active Scouting as a result of the Covid-19 pandemic meant that events could not be run so there was no spend on activities during the year.

6 Hardship grants

A scheme whereby Group Scout Leaders can request a subsidy from the District to cover or part cover the costs of Scouting for members in financial difficulty was not used extensively as Scouting was severely restricted because of the Covid pandemic.

7 Explorers

The adjustment of £61 represents expenditure incurred in 2019/20 that was not included in the annual accounts for the period.

These accounts also incorporate a further Unit whose finances have now become independent of the Group that hosts them.

8 Land and property

The land and property assets consist of:

• Land at Luxted in the London Borough of Bromley valued at £20,000 last used as a camp site.

• Land and building at 159 Munster Road, Fulham professionally valued in May 2004 at £405,000. It is insured at a rebuilding cost of £570,000. The District derives rental income from the lease of this building to a nursery school.

• Land and building adjacent to Coombe Farm, Oaks Road, Croydon valued at £213,000 used as a camp site.

Landlord liability insurance on all properties is covered by the general membership policy taken out by the Scout Association.

The properties are held in trust by the Scout Trust Corporation (land at Luxted and 159 Munster Road) and the Official Custodian of Charities (land adjacent to Coombe Farm).

9 Equipment

The District has a range of equipment, including camping equipment and first aid training mannequins, all over five years old. The equipment is insured on a replacement basis but is not expected to have any value if it were to be sold.

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Independent Examiner

Independent Examiner’s Report to the Trustees of the West London District Scout Council (Charity no 1107659)

I report on the accounts of the District for the period 1 September 2020 to 31 August 2021 which comprise the Statement of Financial Accounts, the Statement of Assets and related notes set out in the preceding seven pages.

This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.

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 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts 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

• 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 Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and that the report is limited to those matters set out in the statement below.

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Independent Examiner’s statement

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

1. which gives me reasonable cause to believe that in any material respect, the requirements

2. to keep accounting records in accordance with section 130 of the Charities Act; and

3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

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

Mrs J Michaeloudis 3 Park Mansions Colehill Lane London SW6 5EQ

Date: October 2021

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Financial Policies

Reserves Statement

Apart from the funds immediately available in the District’s main bank account, it has a sum, currently £20,000, in a deposit account. This would be sufficient for the District to run normally for at least six months should the main account become exhausted and no income be received. The sum could be accessed at 100 days’ notice if required and acts as a financial cushion. However, this sum could be used to fund new initiatives should the current account not be able to sustain them.

Investments Statement

West London District Scout Council is fortunate to have acquired investments through the transfer of assets from the predecessor bodies that were merged to form it. The bulk of the investments are held in products run for the Charities Aid Foundation: the CAF Fixed Interest Fund and the CAF UK Equity Fund. These investments have been supplemented by a holding in COIF Charities Investment Fund which was transferred to us on the closure of the City of London District Scout Council. The only constraint on the investment policies of the fund managers is the need to take account of the relatively low risk appetites of the charities whose money they are investing. The other investment is a holding of shares in Barclays plc, again a legacy of the transfer of assets when the District was formed.

Apart from income from these investments, the charity has rental income from the leasing out of property in Munster Road, Fulham. The District Executive uses income from its investments and the rental income to carry out its functions. Specifically, it uses this income to:

• Fund its own running costs such as insurance and administration expenses. This means that the District can avoid implementing a District Levy on membership subscriptions, reducing the financial pressures on our members and ensuring more money is available for Groups. This is something the Executive intends to continue for the foreseeable future.

• Provide a range of activities and events for members of all the Scout Groups in the District’s area. Some of these activities will be at no cost to participants while others will be subsidised in order to make them accessible.

• Provide resources and events to promote the development of Scout Groups in the District.

The present level of income generates sufficient income to meet these objectives. Income is fairly stable because of the way the reserves have been spread across a range of investments although there has been a reduction in income earned in recent years because of the general economic situation, both in the UK and globally. While any unspent income may be added to the reserves from time to time, the reserves would also be used to fund any shortfall of other income to ensure that the programme of activities approved by the District Executive Committee can be carried out.

Level of and returns on investments are reported to each meeting of the Executive Committee and both the Investment and Reserves policies are reviewed as part of the budget setting process each year. The size of the investments and reserves currently held is deemed appropriate by the Trustees, due to the above benefits which they enable the District to provide.

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