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← West London District Scout Council

2024-08-31-accounts

West London District Scout Council

Trustees’ Annual Report and Accounts for the year 1 September 2023 to 31 August 2024

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Contents
Table of Contents 2
CharityDetails 3
Charity governance and risk control 4
Objectves of the Charity 5
Public Beneft Statement 6
Report from the Board 6
Jack PetcheyAwards 7
Annual census 7
Financial Review 8
Reserves and Investment Statements 9
Accounts 11
Accounts Notes 16
Report of the Independent Examiner 19

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Charity Details

Charity Name West London District Scout Council Registered Charity Number 1197659 Scout Association Registration Number 13820 Charity’s Principal Address C/O Mr I Clarke 22 Avenue Road Sutton Surrey SM2 6JB Bankers Barclays Bank plc Wimbledon 3 Branch Leicestershire LB87 2BB

Charity Trustees

Ms Dawn Sheppard District Lead Volunteer Dr Tony Malone District Chair Mr Ian Clarke District Treasurer Mr Christopher Owen-Brooks District Secretary Mr James Kelly District Explorer Scout Commissioner Mr Robert Harm District Training Manager Mrs Jeanne Sheppard District Appointments Advisory Team Lead Mr Nigel Riordan Jack Petchey Awards Co-ordinator Mr Christopher Larkin Trustee Mr Leigh Porter Trustee

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Governance

Governing documents of the charity’s trusts

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.

Constitution

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

Trustee selection

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

Role of the Trustee Board

The District is managed by the District Trustee Board, the members of which are charity trustees of the District, which is an educational charity. Board members 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 Trustee Board consists of two ex-officio members, the District Lead Volunteer and District Youth Lead, and up to ten others recruited using a fair and open process. The Board meets every two months.

All Trustees complete ‘Being a Scouts Trustee’ learning within six months of their appointment.

The District Trustee Board exists to make sure the charity is well-managed in the best interests of its members to:

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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 insurance policies to ensure that property and equipment risks are covered.

Objectives of the charity

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

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.

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

Belief – We explore our faiths, beliefs and at udes.

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

The Scout Method

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

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Public benefit statement

The District meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Report from the Trustee Board

The Trustee Board met five times over the course of the reporting period. At each meeting it received routine monitoring reports on financial matters, adult appointments, adult training and operation of the Jack Petchey Award Scheme in the District. The Board also monitored progress of the development of the Volunteer Experience Transformation as the County was an early adopter although the scheme saw slippage and was not launched until after the summer of 2024.

The year saw the closure of the 1[st] St Marylebone Scout Group and the St Thomas’ (Syriac) Scout Group although happily the latter has recently been able to re-open.

Three District events were run during the course of the year: a football competition, a cooking competition and a sports day. The Board also considered a number of event funding requests and oversaw operation of the Inclusion Grant scheme.

Work on aspects of the Coombe Farm Camp Site progressed during the year with a booking system being set up on OSM and a new schedule of fees and terms of use being introduced. A number of risk assessments were carried out and their recommendations implemented, in particular on the electrical installation in the building and work resulting from the tree survey. Site ownership was formally passed by the Land Registry from the Official Custodian of Charities on behalf of Westminster District Scout Council to Dawn Sheppard and Ian Clarke as Trustees of West London District Scout Council. This is an interim measure and site ownership will be transferred to the Scout Association Trust Corporation on behalf of West London District Scout Council, the same arrangement as is in place for property at 159 Munster Road and the camp site at Luxted, Kent. An inventory of all the equipment held at Coombe Farm was compiled and costed so it is now adequately insured.

The District received notice to quit its use of a basement room at Twynholm Church where camping equipment was stored and this was relocated at British Red Cross premises in Harrow. This should be regarded as a temporary move until a more permanent place can be found.

Two issues at our property at 159 Munster Road were successfully resolved during the year. Our surveyor felt that some works carried out might have compromised the structure but the tenant’s surveyor was able to produce a report stating that appropriate measures had been put in place to ensure structural integrity. The other issue related to a canopy over the

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rear yard where the planning authority finally confirmed that they would be taking no action on it.

Some initial discussion was held about compiling a risk register and then drawing up a plan to mitigate them as far as practical. Some mitigations are already in place in respect of financial risks but the register requires more work.

The District’s two Explorer Scout Units met regularly during the year. One of them forms part of the service crew at Walton Firs camp site in Surrey and also took part in the Monopoly Run as well as some camps during the year.

The Jack Petchey awards are for Scouts, Explorers and Network aged between 11 and 25. Each recipient received £300 for their Section to go towards a nominated project. Unfortunately, only 13 nominations were received from Groups during the year, short of our quota and as a result our allocation has been reduced for 2025-26. Groups are missing out on money by not nominating.

The awards ceremony for the 2023 recipients was held in May 2024 at Greenford Community Hall where Neil Docherty was presented with a framed certificate and boxed medal for Outstanding Leadership. Awards were also presented to:

Congratulations to all those nominated.

The annual census was run at the end of January 2024. Numbers were very similar to 2023 when we clearly came out of the depression of 2021 brought about by Covid 19 restrictions. 960 young people were recorded in 2024: Explorers were up slightly over 2023 but Scouts down by 20 overall. Three Squirrels appeared in 2024 following the section’s establishment by the Scout Association during 2023. The census held in January 2025 shows a further increase in Squirrels and Explorer Scouts with Beaver, Cub and Scout numbers broadly the same; 1001 young people were recorded plus 238 Leaders and other adults.

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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 £34,858 for the year. Only a limited number of District events were run which curtailed expenditure and this contributed to the surplus. Final payments of £1,556 relating to the 2023 Jamboree in South Korea and Jamborette in Holland were made during the year.

On other expenditure, the District provided inclusion subsidies of £2,259 for the costs of Scouting for young people whose families were in financial difficulty and other grants towards local activities totalled £1,804. We also met the cost of hall hire for one of our Explorer Units, a burden other Units do not have to bear.

The District paid our Secretary and administrator an honorarium for his services; he started to receive this from March 2022.

The formal transfer of ownership of the camp site at Coombe Farm in Croydon from being held by the Official Custodian of Charities to named trustees of the District was completed during the year and we are now transferring to the Scout Association Trust Corporation. We completed a series of formal risk assessments at the site and most of the remedial works arising out of assessments were met during the year and are included in the £7,679 cost of the site for the year. A refurbishment of the kitchen and other improvements to the building are planned for 2025.

The District’s investments provided 11.8% of its income. They earned £13,289, still below their peak of £15,509 in 2010/11 when equity markets were last very strong. The sale values of all the investment products gained a little ground during the year.

Investment income now supplements rental receipts from the leasing out of property in Munster Road, Fulham to a nursery school. An RPI-based rent review fell due at the end of 2024 and the review has since been completed. The annual rent for the next five years will be £38,270.

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 (Coombe Farm) 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 £31,186, 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; and there is no notice of withdrawal period involved. The sum acts as a financial cushion but 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 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 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 Trustee Board uses income from its investments and the rental income to carry out its functions.

Specifically, it uses this income to:

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

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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.

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 appropriate by the Trustees.

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WEST LONDON DISTRICT SCOUT COUNCIL

RECEIPTS AND PAYMENTS ACCOUNT SUMMARY FOR THE YEAR 1 SEPT 2023 TO 31 AUGUST 2024

2023/24 2022/23 2023/24 2022/23
£ £ £
Total monetary receipts for the period 112,162 139,615
Total payments for the period 77,304 92,886
Net receipts for the period
34,858		 34,858 46,729
Bank, cash and deposit funds carried forward 215,595 180,737

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

Approved by the Trustees on: 7[th] April 2025

Signed on their behalf by Trustees:

Nigel Riordan

Ian Clarke

Trustee Treasurer and Trustee

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WEST LONDON DISTRICT SCOUT COUNCIL

RECEIPTS FOR YEAR 1 SEPT 2023 TO 31 AUGUST 2024

Monetary receipts 2023/24
Total £		 2022/23
Total £
Monmouthshire BS interest earned 881 305
CAF Fixed Interest Fund B dividend - 4,843
CAF UK Equity Fund B dividend - 5,355
CAF ESG Income and Growth 11,878 5,778
COIF Charites Investment Fund 391 388
Barclays plc shares dividend 139 126
Sub total – income from investments 13,289 16,795
Membership subscriptons 41,912 43,906
District events - 4,230
Explorer units’ income (see Note 6) 7,492 6,585
Jamboree refund - 311
Camp site income 177 435
Rental income 33,620 33,620
Insurance rent 3,379 1,558
Loan repayment 861 -
Closure of groups 11,432 32,175
Sub total – other income 98,873 122,820
Total monetary receipts 112,162 139,615

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WEST LONDON DISTRICT SCOUT COUNCIL

PAYMENTS FOR YEAR 1 SEPT 2023 TO 31 AUGUST 2024

2023/24
Total £		 2022/23
Total £
Membership subscriptons (see Note 2) 47,132 45,069
Insurance (Personal Accident & Medical
Expenses)		 60 60
Insurance (equipment) 250 288
Insurance (property at Munster Road) 1,678 1,702
Munster Road – Surveyor’s Fees - 1,800
Coombe Farm Camp Site (see Note 3) 7,679 14,268
Badge purchases - 3,080
District events (see Note 4) 1,939 7,215
Inclusion grants (see Note 5) 2,259 5,390
Explorer unit grant (see Note 6) 900 1,900
Actvity grants 1,804 -
Explorer units’ expenditure (see Note 6) 6,769 2,444
AGM expenses 1,590 129
Ofcers’ expenses 51 184
Secretary’s honorarium (see Note 7) 3,120 3,120
Storage at Twynholm Hall (see Note 8) 457 1,950
District Team meetng 60 -
Young Leaders - 39
Branding and Communicatons - 53
Jamboree and Jamborete 2023 (see Note 9) 1,556 4,195

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Total payments 77,304 92,886 14

WEST LONDON DISTRICT SCOUT COUNCIL

STATEMENT OF ASSETS AND LIABILITIES

Monetary assets at 31 August
2024 (£)		 31 August
2023 (£)
District bank account 178,936 145,681
Explorer bank accounts 5,473 4,746
Monmouthshire Building Society Charity 90 Account 31,186 30,305
Cash – Explorer Units - 5
Total monetary assets for accounts 215,595 180,737
Adjustments outside of the accounts
Debtors (see Note 10) 4,925 2,367
Liabilities 322
1,440
Total monetary assets after adjustments 220,198 181,664
Investment assets at
(selling prices)		 31 August
2024 (£)		 31 August
2023 (£)
CAF ESG Income and Growth Fund (434,434.5996 shares @
110.74p)		 481,093 434,608
COIF Charities Investment Fund (711.30 shares at 2038.84p) 14,502 13,406
Barclays plc (1742 ordinary shares @ 228.4p) 3,979 2,567
Total investment assets 499,574 450,581

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Non-monetary assets at 31 August
2024 (£)		 31 August
2023 (£)
Land and property values are set out at Note 11 1,110,474 820,000
Stock of badges (inc postage stamp stock of £18.30)
(Valued at last known replacement cost)		 634 698
Equipment details are set out at Note 12 501 626

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Explanatory Notes to the accounts

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 and any gains or losses are not recognised within the receipt and payment accounts.

Although not required for the formal accounts, Land and property values shown in Note 11 are those last obtained from professionally qualified valuers, Badges are valued at last known replacement value and other equipment values shown in Note 12 are recognised at sale value rather than replacement / insurance value.

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 totalling £49.25 was paid on 957 youth members.

3 Coombe Farm camp site

There was income of £177 from the use of the camp site since the site was re-opened for camping only.

Expenditure on the site over the year has been £7,679 as follows:

The business rate charge is low because a number of government schemes introduced for the Covid pandemic were still in place.

4 District events

The events which took place during the year were a 5-a-side football competition, a cooking competition and a sports day.

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5 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.

6 Explorer Units

These accounts incorporate those for two Units which are financially independent of the Groups that host them. A grant is paid annually to one unit to cover the costs of hiring a venue, an expense the other does not have to bear.

7 Secretary’s honorarium

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

8 Storage at Twynholm Hall

The hall was used for the storage of equipment but this has now been re-located. The costs represent the final rental payment and removal of the equipment.

9 Jamboree

The District sponsored 14 participants, 3 leaders and 11 Service Team members for the Jamboree in South Korea in 2023. 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 cost in 2023/24 represents the sponsorship for 5 of the Service Team members.

10 Debtors

The figure of £4,925 represents debts owed to the District for annual subscriptions.

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11 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.

12 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, i.e. to have any current sale value, is a defibrillator at the Coombe Farm Camp Site which was 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 £45,368.

Other equipment, held at various locations, is insured on a replacement basis for a total of £26,627.

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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 2023 to 31 August 2024 which comprise the formal Receipts and Payments Accounts (summary and detail), the Statement of Assets and Liabilities and the 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.

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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.

Philip G Staker ACMA GCMA

39 Mill End Thaxted Dunmow Essex. CM6 2LT

Date: 26[th] February 2025

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