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2023-08-31-accounts

West London District Scout Council Annual Report Financial Year 2022/2023

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District Lead Volunteers’ Welcome

It is my pleasure to introduce you to the 2022-23 West London Scouts Annual Report. West London District has seen some wonderful growth over the past year with sections working to capacity across many groups.

We are nothing without you, the leaders. You work week in, week out, delivering fantastic opportunities for all. You are giving young people from wonderfully diverse and sometimes challenging backgrounds the chance to engage in and access fantastic opportunities, events, and activities. I can’t thank you enough for your continued volunteering, contribution, and commitment to create opportunities and skills for life.

Thanks, must also go to those who sit behind the scenes working very hard across the Trustee board, Training, the Jack Petchey Scheme, and the Appointments team to provide governance, awards, learning and development, and a warm welcome for all of our adults and youth members. They are often unsung, but please join me in saying a heartfelt Thank You, we honestly couldn’t do it without you, you are amazing.

As we move into 2024 we will face new challenges and experiences. We will see change and development as the transformation project rolls out further, alongside additional growth from new and expanding groups, but we also want to engage in strengthening and preserving what we do. Stability and support are more important than ever, and this means a fuller, broader team with specific focus, which will lead to more direct support.

You are the best of what Scouting has to offer. Don’t forget it. You will be supported through this and onward. I hope that you support the District Team in turn as we work through the opportunities and challenges ahead, together.

Best Wishes for 2024

Dawn Sheppard

District Lead Volunteer

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Table of Contents

District Lead Volunteer Welcome 2
Table of Contents 3
CharityDetails 5
Governance and Objectives 6
Trustee Board Chair Report 9
Jack PetcheyAwards 10
District Growth 11
Financial Review 12
Accounts Summary 15
Account Notes 19
Independent Examiner 22

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AnnuaL Report

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 Myrus Smith, Chartered Accountants Norman House, 8 Burnell Road, Surrey, SM1 4BW Custodian Trustees Scout Association Trust Corporation, Gilwell Park, Chingford, London, E4 7QW Board of Trustees: District Commissioners Ms. Dawn Sheppard District Chair Vacant District Treasurer Mr. Ian Clarke District Secretary Mr. Chris Owen-Brooks District Explorer Commissioner (Acting) Mr. James Kelly District Scout Network Commissioner Mr. Ram Navakadadcham Trustees Mr. Robert Harm Mr. Christopher Larkin Mr. Nigel Riordan Ms. Jeanne Sheppard Mr. Leigh Porter

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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.

Members of the Trustee Board must act collectively as charity Trustees of the Scout District, and in the best interests of its members to:

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

Policies and Procedures

The District is an educational charity and is managed by the District Trustee Board. 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 Board going forward will consist of the District Chair, District Lead Volunteer, District Treasurer, and up to ten trustees recruited using an open and fair process, the Committee meets every two months.

Members of the Trustee Board complete relevant training within the first 5 months of joining the Board.

The Trustee Board exists to support the District Lead Volunteer in meeting the responsibilities of their appointment.

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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.

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

The Trustee Board must also:

• Appoint Administrators, Advisers, and Co-opted members of the board where necessary.

• 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.

• Members of the Trustee Board 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

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.

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Trustee Board Chair Report

Dear West London District Scouts

Welcome to our 2024 Annual General Meeting, as I have only recently joined the District, I am not officially able to submit a report. However, I wanted to introduce myself. I am Dr Tony Malone, I’ve been involved in Scouting for over 15 years and am passionate about inclusive and diverse scouting, ensuring everyone who wants to access Scouting, can. I am excited to be collaborating with the District Lead Volunteer on ways in which we can help reinforce the District, support growth and help many more young people gain #SkillsforLife.

I look forward to working with you all over the coming months, maybe even years!

My door is always open, please do not hesitate to get in touch with me if you have any ideas or wish to discuss opportunities in West London that the Trustee Board should be aware of.

Contact:

tony.malone@westlondonscouts.org

07445276942

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Jack Petchey Awards

The Jack Petchey awards are for Scouts, Explorers and Network aged between ages 11 to 25 each recipient receives for their section £300 to go towards their nominated project.

This year, due to the low numbers put forward in the first round, we were reduced by the Jack Petchey Foundation from Gold to Silver therefor reducing the number of awards we were allowed. Only had 14 awards were made to sections this year.

The awards ceremony for recipients during 2022 was held 9[th] May 2023 this was the first one that has been able to be held after COVID, Dawn the District Commissioner went on my behalf as I had a hospital procedure, two leaders from the District were awarded for the Outstanding Leaders with a Certificate and Medal they were Dr. Larisa Smondulak and Jean-Louis Kassis. Medals were also presented to 8 scouts who are Marcy Mahoney, Katie Webb & Lily Traykova of the 28th Hammersmith - Artur Skitsko & Vladyslav Csirkin of the 1st London Plast - Eloise George-Hilliard of the 1st RBKC - Gabriel Valdiviezo of the 9th Chelsea and Kaya Bourns of the 4th Kensington. unfortunately, 3 of the 11 were unable to attend due to other commitments.

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

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Growth

The below table outlines our youth membership going back to 2010. Whilst our explorer numbers have grown by January 2024, most of our sections have either stayed the same or shrunk slightly. In that time our volunteers have grown from 106 in 2010 to 255 in 2024, which is back to pre-pandemic numbers of adults dedicating time to supporting young people gain skills for life.

----- Start of picture text -----
1200
1000
800
600
400
200
0
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Network 13 16 12 37 5 3
Explorers 20 19 41 45 53 71 70 88 78 68 113 53 113 129 134
Scouts 169 195 184 185 193 191 205 209 243 257 320 256 297 359 339
Cubs 268 289 291 258 280 265 272 299 305 316 357 259 298 284 283
Beavers 118 145 152 126 154 158 157 154 210 218 220 148 158 197 198
Squirrels 3
----- End of picture text -----

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Annual Accounts vr 6116 bw

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 in this report. Just one unrestricted account has been used during the accounting period.

Net receipts show a surplus of £46,729 for the year. The principal sources of income over the year were rental income from the Nursery School that operates from our property in Muster Road, Fulham, and the one off transfer of assets on closure of the 40[th] Fulham Scout Group. Income from investments was slightly higher than the previous year, mainly as a result of the move of our investments in the CAF Fixed Interest Fund and the CAF UK Equity Fund to the CAF ESG Income and Growth Fund; the former two funds closed.

As Scouting emerges from restrictions on activities because of Covid, two District events were run during the year at a net cost of £2,985 and further contributions totalling £4,195 were made towards the costs of those attending the World Jamboree in South Korea and the Jamborette in the Netherlands.

On other expenditure, the District began spending on the camp site at Coombe Farm in Croydon to bring health and safety measures like the electrics and the forestry up to date prior to the site being ready for camping use. This came to £14,268. Further expenditure is required to complete this work and provision has also been made for refurbishment of the kitchen in 2023/24. During the year, proprietorship of the site was transferred from the Official Custodian of Charities to the Dawn Sheppard and Ian Clarke as Trustees of West London District Scout Council; this was the first stage of the process to transfer proprietorship to the Scout Association Trust Corporation.

The District continues to operate its Inclusion Fund to help young people whose families are in financial difficulty. This year, grants totalled £5,340.

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 Association Trust Corporation and one (Coombe Farm, Croydon) currently by Dawn Sheppard and Ian Clarke as Trustees of West London District Scout Council:

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Reserves Statement

Apart from the funds immediately available in the District’s main bank account, it has a sum, currently £30,305, 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 immediately if required, though at the loss of 90 days’ interest, and acts as a financial cushion. It could, however, be used to fund new initiatives should be current account be temporarily unable 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 currently in the Charities Aid Foundation’s ESG Income and Growth Fund and the COIF Charities Investment Fund. 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 in a holding of shares in Barclays plc, again a legacy of the transfer of assets when the District was formed.

Apart from these investments, the charity has rental income from leasing out its property in Munster Road, Fulham. The Trustee Board uses income from its investments and rental income to carry out its functions.

to meet these objectives. Income is fairly stable because the reserves are spread across a range of investments. While any unspent income may be added to the reserves or reinvested from time to time, the investments could also be redeemed to fund any shortfall to ensure that the programme of activities approved by the District Trustee Board can be carried out.

The level of, and returns on, investments are reported to each meeting of the Trustee Board 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 to be appropriate by the Trustees.

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Account Summary

Receipt and Payment Account Summary for the Year 1[st] September 2022 to 31[st] August 2023

2022/23 2021/22
£ £
Total monetary receipts for the period 139,615 123,551
Total payments for the period 92,886 105,815
Net receipts for the period
46,729
46,729 17,736
Bank, cash and deposit funds carried forward 180,737 134,008

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:

_____ _______ heb Christopher Owen-Brooks Ian Clarke District Secretary District Treasurer

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Receipts For Year

1 Sept 2022 To 31 August 2023

Monetary receipts 2022/23
Total £
2021/22
Total £
Virgin Money deposit account - 62
Monmouthshire BS interest earned 305 -
CAF Fixed Interest Fund B dividend 4,843 7,261
CAF UK Equity Fund B dividend 5,355 4,861
CAF ESG Income and Growth 5,778 -
COIF Charities Investment Fund 388 385
Barclays plc shares dividend 126 105
Sub total – income from investments 16,795 12,674
Membership subscriptions (see Note 2) 43,906 38,261
District events (see Note 5) 4,230 -
Explorer units’ income (see Note 7) 6,585 3,131
Jamboree refund (see Note 10) 311 874
Camp site income (see Note 3) 435 2,324
Covid lockdown grant - 2,667
Rental income 33,620 33,620
Insurance rent 1,558 -
Closure of group 32,175 -
Asset transfer (see Note 11) -
30,000
Sub total – other income 122,820 110,877
Total monetary receipts 139,615 123,551

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Payments For Year

1 Sept 2022 To 31 August 2023

Payments For Year
1 Sept 2022 To 31 August
2023
Total £
2022/23
2021/22
Total £
Membership subscriptions (see Note 2) 45,069 38,754
Insurance (Personal Accident & Medical
Expenses)
60 50
Insurance (equipment) 288 184
Insurance (property at Munster Road) 1,702 1,558
Munster Road – Surveyor’s Fees 1,800 540
Downe Camp Site - -
Coombe Farm Camp Site (see Note 3) 14,268 3,575
Badge purchases 3,080 -
Donation (see Note 4) - 2,800
District events (see Note 5) 7,215 1,581
Inclusion grants (see Note 6) 5,390 3,808
Adult recruitment - 96
Explorer unit grant (see Note 7) 1,900 -
Explorer units’ expenditure (see Note 7) 2,444 3,018
AGM expenses 129 -
Officers’ expenses 184 67
Secretary’s honorarium (see Note 8) 3,120 1,560
Storage at Twynholm Hall (see Note 9) 1,950 -
Young Leaders 39 159
Branding and Communications 53 216
Jamboree and Jamborette 2023 (see Note 10) 4,195 17,849
Asset transfer (see Note 11) - 30,000
Total payments 92,886 105,815

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Statement of Assets and Liabilities

Monetary assets at 31 August
2023(£)
31 August
2022(£)
District bank account 145,681 103,398
Explorer bank accounts 4,746 605
Monmouthshire Building Society Charity 90 Account
(see Note 11)
30,305 30,000
Cash – Explorer Units 5 5
Total monetary assets 180,737 134,008
Debtors(see Note 12) 2,367 33,728
Liabilities 1,440 -
Investment assets at
(selling prices)
31 August
2023 (£)
31 August
2022 (£)
CAF UK Equity Fund B (155,962.396 shares) - 250,569
CAF Fixed Interest Fund B (215,267.330 shares) - 184,527
CAF ESG Income and Growth Fund (434,434.5996
shares@100.04p)
434,608 -
COIF Charities Investment Fund (711.30 shares at
1884.73p)
13,406 13,669
Barclaysplc(1742 ordinaryshares@147.36p) 2,567 2,832
Total investment assets 450,581 451,597
Non-monetary assets at
Equipment
(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)
Land and property values are set out at Note 13
31 August
2023 (£)
31 August
2022 (£)
Stock of badges(incpostage stampstock of £18.18) 698 152
Other equipment(see Note 14) 626 160

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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. However, investments are shown at market value at the closure of the financial period. Land and property values shown in Note 13 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 £46.50 was paid on 969 youth members.

3 Coombe Farm camp site

There was income of £435 from the use of the camp site before the site was closed pending carrying out formal risk assessments.

Expenditure on the site over the year has been £14,268 as follows:

The business rate charge is low because a number of transitionary schemes were in place.

4 Donation

A one-off donation was made to the Red Cross’ Ukraine Appeal in 2021/22.

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5 District events

The events which took place during the year were a Cub Camp and a sports day.

6 Inclusion grants

The 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 used by six Groups/Units during the reporting period.

7 Explorer Units

These accounts incorporate those for two Units which are financially independent of the Groups that host them. A start up grant from the District was paid to one unit, together with support for hiring a venue.

8 Secretary’s honorarium

The Secretary receives an honorarium for his services, paid in equal monthly amounts.

9 Storage at Twynholm Hall

The former 15[th] Fulham Scout Group stored their equipment at this hall and had fallen behind with rental payments. The District has now settled the arrears. It has since vacated the hall.

10 Jamboree

The District sponsored 14 participants, 3 leaders and 11 Service Team members for the Jamboree in South Korea. The District also sponsored 7 participants for the Jamborette in Haarlem, Holland. 25% of the cost. One leader was subsequently able to secure full funding for his cost from another source and the County refunded the amount we had paid for him. The net cost has been £16,975, spread across years 2021/22 and 2022/23.

11 Asset transfer

This item represents closing the Virgin Money Notice Deposit Account containing £20,000 and opening an account with the Monmouthshire Building Society with £30,000. The Monmouthshire account has a slightly better interest rate and allows immediate access to funds if required.

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12 Debtors

The figure of £2,367 represents two debts owed to the District, one is for insurance rent and the other a loan to a Group for a participant in the Jamboree.

13 Land and property

The land and property assets, especially camp sites, are difficult to value with accuracy and the value may be difficult to realise in the event of sale. The most recent valuations are:

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

The first two properties above are held in trust by the Scout Trust Corporation while two named Trustees of West London District Scout Council are the currently proprietors of the land adjacent Coombe Farm. It is intended to transfer proprietorship of the site to the Scout Trust Corporation.

14 Equipment

The District has a range of equipment, including camping equipment, all over five years old held at various locations. The equipment is insured on a replacement basis but is not expected to have any value if it were to be sold. The only item shown in the accounts is a defibrillator at the Coombe Farm Camp Site which been purchased in 2023.

No equipment is held at the sites in Luxted or Munster Road. The site at Coombe Farm has contents which are insured on a replacement basis for £45,400.

Other equipment, held at various locations, is insured on a replacement basis for a total of £24,300.

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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 2022 to 31 August 2023 which comprise the Receipts and Payments Account and Statement of Assets and Liabilities 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:

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.

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.

K C Fisher FCA c/o Myrus Smith Chartered Accountants Norman House 8 Burnell Road Sutton Surrey SMl 4BW

Date: 20 June 2024

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