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2021-04-01-accounts

WALTHAM FOREST SCOUT DISTRICT

Annual Report for 1[st] April 2020 to 31[st] March 2021

Charity No: 1119788

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TABLE OF CONTENTS

Contents

Charity Name .......................................................................................................................................................... 3 Registration Number ............................................................................................................................................. 3 Trustee Members for the period .......................................................................................................................... 3 District Team ........................................................................................................................................................... 4 Support Team ......................................................................................................................................................... 5 Groups ...................................................................................................................................................................... 6 Properties ................................................................................................................................................................ 8 General ................................................................................................................................................................... 10 Management ......................................................................................................................................................... 10 Responsibilities ..................................................................................................................................................... 11 General ................................................................................................................................................................... 11 Covid-19 ................................................................................................................................................................ 11 Building & equipment risk ................................................................................................................................... 11 Injuries to members ............................................................................................................................................. 11 Reduced income ................................................................................................................................................... 12 Reduction in leaders & adult volunteers ........................................................................................................... 12 Reduction in youth members ............................................................................................................................. 12 Our mission ........................................................................................................................................................... 12 Values .................................................................................................................................................................... 12 Why is Scouting needed today? ........................................................................................................................ 12 Our vision for 2023 .............................................................................................................................................. 13 Our objectives ....................................................................................................................................................... 13 Reserves Policy ..................................................................................................................................................... 15 Investment Policy ................................................................................................................................................. 15 Treasurers Report ................................................................................................................................................ 15 Balance sheet As at: 31[st] March 2021 .......................................................................................................... 19 Waltham Forest Scout District ........................................................................................................................... 20 Respective responsibilities of Trustees and Examiner ................................................................................... 21 Basis of Independent Examiner's report ........................................................................................................... 21

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REFERENCE & ADMINISTRATION

Charity Name

Waltham Forest Scout District

Registration Number

1119788

Principal Address

C/O Treasurer: James E Edwards

Teddington, 74 Millfield Avenue, Walthamstow, London, E17 5HL

Trustee Members for the period

Trustee Name Position Dates acted
Paul Symons District Commissioner 08/10/2019 to Present
Debbie Ladds District Chair 11/01/2020 to Present
Russell Hurlock District Secretary 11/01/2020 to Present
Teddy Edwards District Treasurer 11/01/2020 to Present
Peter Rogers District Network Scout Commissioner 08/10/2019 to Present
Vacant District Explorer Scout Commissioner Vacant
Vacant District Youth Commissioner Vacant
Vacant Youth Member Vacant
Vacant Youth Member Vacant
Saj Asuncion Executive Committee Elected 08/10/2019 to Present
Sabine Altschaeffl Executive Committee Elected 08/10/2019 to Present
Alan Towler Executive Committee Elected 11/01/2020 to Present
Chris Harrison Executive Committee Nominated 08/10/2019 - Present
Mark Miller Executive Committee Nominated 08/10/2019 to Present

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District Team

The District is led by the District Commissioner, the following roles are part of the ‘District Team’.

Team’.
Name Position Dates acted
Paul Symons District Commissioner 08/10/2019 – Present
Debbie Ladds District Chair 11/01/2020 – Present
Vacant District Youth Commissioner Vacant
Peter Rogers District Scout Network Commissioner 08/10/2019 - Present
Vacant District Explorer Scout Commissioner Vacant
Dan Townsend Asst. District Commissioner Scouts 08/10/2019 - Present
Vacant Asst. District Commissioner Cubs Vacant from 01/02/2020
Sara-Jane Edwards Asst. District Commissioner Beavers 08/10/2019 - Present
Lesley Walker Active Support Unit Manager 08/10/2019 - Present

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Support Team

The District is led by the District Commissioner, the following roles are part of the ‘Support Team.

Team.
Name Position Dates acted
Alan Towler Appointments Panel Chair 10/02/20 - Present
Wendy Mears Appointments Panel Secretary 08/10/2019 – Present
Chris Raby Badge Secretary 08/10/2019 - Present
Graham Franklin Training Admin Manager,
District Beaver Scout Leader,		 08/10/2019 - Present
Chris Harrison District Activity Centre Manager –
Wingrove Hall,
Danemead Campsite Rep		 08/10/2019 - Present
John Goodman District Activity Centre Manager –
Michael Mallison Scout Centre.		 01/02/2020 - Present
Teddy Edwards District Activity Centre Manager –
Boat House		 08/10/2019 – Present
Ben Warden District Activity Centre Manager –
Bulwer Road		 16/01/2020 - Present
Saj Asuncion Sub Committee Chair – Buildings 08/10/2019 – Present
Mel Cameron Booking Secretary Michael Mallinson
Centre		 08/10/2019 - Present

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Groups

There are 18 scout Groups in the District. Each is managed by a Group Scout Leader (GSL) and will consist of none or more Beaver Colonies, Cub Packs, and Scout Troops. The District runs three Explorer Units & a Network Unit. The 27th Chingford Scout Group closed in April 2020; all youth members moved to other nearby Groups.

Group Address
1st Higham's Park Summer: Michael Mallinson Scout Centre, The Charter
Road, Woodford Green, IG8 6RE
Winter: All Saints Church Hall, Church Ave, Higham's Park,
E4 9QD
1st Leyton Grange Park United Reformed Church Hall, Grange Park
Road, Leyton, E10 5EP
1st Waltham Forest South-Noor Noor ul Islam Primary School, 135 Dawlish Road, Leyton,
Ul Islam Scout Group E10 6QW
2nd Leytonstone Ken Fuller Hall, 104 – 110 Malvern Road, Leytonstone,
E11 3DL
5th Walthamstow (St. John's) St Johns Church Hall, Brookscroft Road, Walthamstow,
E17 4LH
7th Chingford (St. Anne's) St Anne’s Church, Larkshall Road, Chingford, E4 6NP
7th Walthamstow Pathfinder Lodge, 1 Stephenson Road, Walthamstow,
E17 7LE
10th Chingford St Francis Hall, Hawkswood Crescent, Chingford,
E4 7UH
10th Leyton Harvey Hall, Ive Farm Lane, Off Church Road, Leyton,
E10 5LX
14th Walthamstow 205 Wood Street, Walthamstow, E17 3NU
15th Chingford 40A Whitehall Gardens, Chingford, E4 6EH
21st Leyton St. Andrew's Church Centre, Colworth Road, Leytonstone,
E11 1JD
21st Walthamstow Winchester Road Methodist Church, Winchester Road,
Higham's Park, E4 9JP

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Group Address
23rd Chingford
 24 Baily Close, Chingford, E4 9HG
30th Walthamstow - Al-Fath
Scout Group

 Wadham Lodge Sports Center, Kitchener Road,
Walthamstow, E17 4LL
31st Walthamstow (Fatima
Elizabeth Scout Group)

 Walthamstow School for Girls, Church Hill, Walthamstow,
E17 9RZ
32nd Chingford
 St Teresa’s Hall, Station Road, Chingford, E4 7EN
37th Chingford (SS Peter & Paul)



 Beavers & Cubs: All Saints (Old Church), Old Church Road,
Chingford, E4 8BU
Scouts: SS Peter & Paul Parish Church, The Green,
Chingford, E4 7EN
Explorer Unit Address
Chingford ESU Wingrove Hall, Beech Hall Road, London, E4 9LT
Crocogator ESU Pathfinder Lodge, 1 Stephenson Road, Walthamstow,
E17 7LE
Leyton Tigers ESU Leyton 6thForm College, Essex Road, Leyton, E10 6EQ
The Boat House Crew - Scout The Boathouse, The Charter Road, Higham's Park
Network London, IG8 9RE
Network Address
The Boat House Crew - Scout The Boathouse, The Charter Road, Higham's Park,
Network London, IG8 9RE

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Properties

Properties
Name Address Notes
Bulwer Road 77a Bulwer Road Leyton E11 1DD Freehold (see note 1)
The Boat House The Boathouse, Charter Road IG8
9RE		 Lease City of London
Larkshall Road 66 Larkshall Road, Chingford E4
7HZ		 Lease Waltham Forest,
handed back October 2020
(see note 2)
Michael Mallinson Scout
Centre		 The Charter Road, IG8 9RE Lease Waltham Forest (see
note 3)
Wingrove Hall Beech Hall Road, London E4 9NT Lease Waltham Forest
Danemead Camp Site Cock Lane, Broxbourne Common,
Broxbourne Hartfordshire EN1
8GG		 25% share (£2,500)

Note 1 – Bulwer Road

In June 2018 the former district of Waltham Forest South District Scouts had the land and premises at Bulwer Road valued by Mason Archer - Chartered Surveyors. In their opinion the market value of the freehold interest in the property was £770,000. During the course of this exercise, it has been established that the former district could not prove legal ownership of the property. As a result, trustees are now working to establish legal ownership. Amelia Haye, Partner of Jefferies Essex LLP in Southend on Sea, Essex is providing pro-bono support to this process. As a consequence, the above valuation, or the asset itself, have not been reflected in the accounts under review and will be once legal title is established.

Note 2 – Larkshall Road

Trustees handed the Larkshall Road property back to the Council on 1 October 2020. This property was in a poor state of repair and had little or no scouts using it, but it was in use by other community groups. Trustees followed correct procedures for this handback and thanks goes to Chris Harrison for managing this on behalf of Trustees. Trustees relocated the users of the premises into other District properties if they so wished before the property was handed back to the Council. The Charities Act Valuation Report by Berrys in August 2020 was undertaken in accordance with the Royal Institution of Chartered Surveyors valuation standards (the “Red Book”) and International Valuation Standards (IVS). The valuation also conformed with the Charities (Qualified Surveyor’s Reports) Regulations 1992.

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It stated:

The property is a site of just over half an acre that is largely undeveloped. It is subject to a lease to the Waltham Forest Scout Association (the Scouts) with approximately 16 months remaining. The lease appears to be included in the security of tenure provisions contained in the Landlord and Tenant Act 1954, therefore, following expiry, the tenant has a statutory right to a new lease on broadly the same terms as the existing lease. The Scouts are proposing to surrender the lease to the landlord on the basis that there will be no financial penalty or contribution to / from either party. The landlord is also prepared to find alternative accommodation for the Scouts in the local area. There are benefits to both landlord and tenant in undertaking this course of action. The Scouts will not be required to pay the rent and other occupational costs for the remainder of the contractual term. It is understood that they will also be allowed to hand the property back to the landlord in its existing condition. This will extinguish their liability for potentially significant costs in putting both the building and the boundary structures into repair. From the landlord's perspective, obtaining vacant possession of the property provides them with the opportunity to obtain planning consent and either develop the site themselves or sell it to a developer. Both options are expected to provide a significant uplift in value. We have recommended that the Scouts seek to have the lease surrendered on this basis, providing that alternative accommodation is made available by the landlord as part of the agreement.

Note 3 – Michael Mallinson Scout Centre

Trustees have been engaged in the Community Asset Review instigated by the Council since spring 2020. The Council owns 39 sites across the Borough which are classed as community assets occupied by Voluntary and Community Sector organisations. There are a variety of lease and license arrangements in operation reflecting the wide range of uses. A number of leases and licenses have expired, and others have dated historical arrangements which have not been reviewed for some time. The council wished to review and standardise this to ensure

transparency and consistency. The Community Asset Review programme was implemented to address this with all tenants occupying these community buildings. It would also implement a new process for determining rent subsidies and assess overall suitability of each organisation to take on a new or renewed lease or license. Under the new process, each organisation had to set out a business case to the council and complete a Community Benefit Assessment Tool (CBAT) which was designed to provide a fair assessment of the level of community benefit delivered by different organisations through their use of the building they want to lease/license.

The information provided by the business case and CBAT was to be used to support negotiations related to the renewal or agreement of a lease and the final level of rent subsidy awarded. Any rent subsidy would be credited against the full market rental due for the property. The council also indicated that the community benefit assessment and rent subsidy would be reviewed every five years to ensure that the organisation continues to deliver benefits to residents.

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In April 2021 trustees met and discussed the indicative results from the above process and the future of the Michael Mallinson Centre. The District Commissioner and District Chair have been talking to council officers for over a year about the over running lease (11 years). The building is in a poor state of repair and the council surveys estimated that it needs £55,000 of urgent repairs and £143,000 of work over the next ten years. The rental review put an indicative annual rental value of £26,000 on the property. Normally we would be eligible for a discount on this but even if the full discount was applied the indicative rent would still be circa £6,000 per year and this is likely to be linked to community (resident) usage of the building. At present we are paying £295 per year.

Taking the above information into account the trustees decided to advise the council that if a suitable compromise could not be found by the end of August 2021, we will clear the building of our equipment and hand back to the council at the end of the year. We gave the council some possible options and are open to anything they might propose but we have made it clear that our primary role is to manage scouting in the London Borough of Waltham Forest and not the running of community buildings. This was a difficult but necessary decision for trustees to make and we await feedback from the council on their proposed way forward.

STRUCTURE, GOVERNANCE & MANAGEMENT

General

Waltham Forest District Scout Council is a registered charity under the umbrella of The Scouts. It operates within the rules laid down in the Policy, Organisation and Rules of The Scouts.

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

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

Management

The District is managed by the District Executive Committee, the members of which are the ‘Charity 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 registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Committee consists of three independent representatives being the Chair, Secretary and Treasurer together with Elected, Nominated, Coopted and Ex-Officio members. They have been meeting every month due to the formation of the new District and then due to Covid-19. Every other meeting is a property meeting, with a focus on managing the properties listed above. Since March 2020 all meetings have been on line, using Microsoft Teams.

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Members of the Executive Committee complete 'Essential Information for Executive Committee' training within the first five months of joining the committee.

Responsibilities

This District Executive Committee exists to support the District’s Leaders in meeting their responsibilities and are responsible for:

RISK & INTERNAL CONTROL

General

The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include two signatories for all payments and a comprehensive insurance policy to ensure that insurable risks are covered. The District Executive Committee has identified the major risks to which they believe the District is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:

Covid-19

Impact of Covid-19. The District has been following the rules and guidance provided by The Scouts in relation to Covid-19. This meant that meetings moved online and visits to property were severely limited.

Building & equipment risk

Damage to buildings, property and equipment. The District would request the use of buildings, property and equipment from neighboring organisations such as the church, community centre’s and other Scout Districts. Similar reciprocal arrangements exist with these organisations. The District has sufficient buildings and contents insurance in place to mitigate against permanent loss.

Injuries to members

Injury to leaders, helpers, supporters and members. The District, through membership fees contributes to The Scouts national accident insurance policy. Risk Assessments are undertaken before all activities. The District has insurance for non-member adults helping with District activities.

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Reduced income

Reduced income from fund raising. The District is primarily reliant upon income from subscriptions and fundraising. The District does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the District on an ongoing basis or a temporary basis.

Reduction in leaders & adult volunteers

Reduction or loss of leaders. The District is totally reliant upon volunteers to run and administer the activities of the District. If there was a reduction in the number of leaders to an

unacceptable level in a particular section or the District as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario, the complete closure of the District. Recruitment and retention are closely monitored in the District and the Team put in place appropriate support if numbers are low.

Reduction in youth members

Reduction or loss of members. The District provides activities for young people aged 6 to 18 and young adults aged 18-25. If there was a reduction in membership in a particular section or the District as whole then there would have to be a contraction, consolidation or closure of a section. In the worst-case scenario, the complete closure of the District. Recruitment and retention are closely monitored in the District and the Team put in place appropriate support if numbers are low. We know Covid-19 has had an impact on our numbers and we have plans in place to support the re-opening of face-to-face activities in groups and sections. We also know that our Explorer age member numbers are low and are planning to try and rectify this once Covid restrictions are lifted.

OBJECTIVES

Our mission

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.

Values

As Scouts we are guided by these values:

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

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

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

Cooperation : We make a positive difference; we cooperate with others and make friends.

Belief : We explore our faiths, beliefs and attitudes.

Why is Scouting needed today?

We are equipped to meet the needs of young people and society...

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Our vision for 2023

As part of a national movement, we will have prepared more young people with skills for life, supported by amazing leaders who deliver an inspiring program.

Our objectives

We want to…

Within our District we aim to:

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DISTRICT COMMISSIONERS ANNUAL REPORT

2020/21 has been a year like no other, the pandemic has limited our ability to move forward in so many areas and in the main we have just ticked over.

I would however like to thank everyone in the District who has worked so hard to keep sections running be it online or when allowed outdoors and indoors, in limited numbers, with masks etc. Some great work has been done and I am very proud to lead a District where leaders are so adaptable.

The District Executive (Trustees) have continued to meet, online, and have progressed a number of pieces of outstanding work. My thanks to all of them.

The District Team has been severely limited in what it can do. District events have not been allowed. Visiting Groups has been difficult to do. But the team has remained cheerful and positive and I thank them for that.

During the year we have tried to progress the lease renewal at the Michael Mallinson Centre. We have handed back Larkshall Road to the council as we were not really making good use of it and the lease was up soon anyway. We are progressing the renewal of the lease for the Boathouse with the City of London.

A lot of work has been done at the Boathouse to better store the boats and make the place more user friendly. Boating has started again with young people actually out on the water. Thanks to Teddy and the Boathouse Team for all that work.

We formed an ‘Awards Panel’ which has met several times and approved a number of awards for people in the District. The panel are keen to receive nominations from Groups for more awards. We have put forward 20 young people and one adult for Jack Petchey Awards. Thank you to those of you who nominated people.

Also, this year we have done a lot of work across the District to improve our compliance. Getting people out of ‘Provisional’ and into ‘Full’ roles. Getting mandatory training up to date. Moving forward with achieving Woodbadges etc. A huge thank you to the Appointments Panel and especially Wendy Mears for making the appointments process happen and another huge thank you to Graham Franklin who sorts so many training problems for me.

My last thank you goes to our District Chair, Debbie Ladds, without whom I could not get as much done. Debbie’s advice is invaluable, her ability to word documents both for the council and our own use in a way I never could and her ability to calmly get things done is just so helpful. Thank you, Debbie.

Looking forward I hope we are out of restrictions and moving forward soon and I hope you are all going to come along for the ride.

Paul Symons

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PUBLIC BENEFITS 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.

FINANCIAL REVIEW

Reserves Policy

The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income and fundraising activities fall short. The District Executive Committee considers that the District should hold a sum equivalent to 6 months running costs in reserves.

The District held reserves of £200,453.98 at the balance sheet date. This is above the level required for operating expenses.

Investment Policy

The District does not have sufficient funds to invest in longer term investments. The District has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks.

Treasurers Report

The accounts below are for the period 1 April 2020 to 31 March 2021.

1: Accounting Policies

Basis of preparing the financial statements –

The financial statement of the charity, which is a public benefit entity under FRS 102, has been prepared in accordance with the Charity SORP (FRS 102) ‘Accounting & Reporting by Charities Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102) effective 1[st] January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK & Republic of Ireland’ & the Charities Act 2011. The Financial Statements have been prepared under the historical cost convention.

The accounts have been prepared on an Accrual accounting methodology to give a true & fair view of their financial activities & financial position.

Income –

All Income comes from Membership subscriptions, Income from hire of the properties and activities, and this year from Government/Local Council Grants.

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Expenditure –

Expenses are recognised has been classified under headings that aggregate all cost related to the category.

Taxation –

The Charity is exempt from tax on its charitable activities.

Fund Accounting –

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the object of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature & purpose of each fund is included in the notes top the financial statements.

Going Concern –

As with other organisations, the charity has been impacted by COVID-19. The District has had to suspend or modify many of its activities during the last year, closing down their building and cancelling the rental revenue streams. The impact on income as the District from Membership Subscriptions was not affect this year, due to collection in March 2020 before the impact of COVID-19 was apparent, but this will not be the case next year as be effect would be felt.

The Charity has sufficient funds to meet its financial obligations for the period of at least 12 months from the date of approval of these financial statements.

2: Financial Review

INCOME –

Membership Subscriptions - was £12,335 (2020/21) compared with £6,527 (2019/20 Six months only).

Donations – The closure of 27[th] Chingford Scout Group had £1,100 transfer to the district accounts. The district prescribed to Amazon Smile whereby a percentage of revenue is returned back to the district. 2021 this will be extended to the whole district to contribute to this fund.

Grants – The District has six properties which five pay business rates. Bulwer Road is classified as two properties under the business rate scheme. The Boat House is not listed either under Waltham Forest County Council or with City of London Corporation. The District applied for four properties for COVID-19 £10,000 grant being Michael Mallinson Centre, Wingrove Hall, Larkshall Road, & Bulwer Road which was granted. It was felt by the Executive trustees that

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only one grant for Bulwer Road was appropriate as this property in our eyes is only one building.

The second wave of Grants the District took the stand that only three properties was affected by COVID-19 which was the Wingrove Hall & the Michael Mallinson Centre, with the other being the Boat House where we were unable to claim for any grants as there was no business rates paid on the Boat House. We were awarded another £8,097. The Executive Meeting in February 2021 discussed to distribute this money back to the local Scout Groups based on £5.00 per young member.

The Third wave of Grants was based on the previous submitting and another £2,096 was awarded.

Finally, under this heading there are four payments of £250.00 from the Jack Petchey Foundation for Network Members. The expenditure is under boat house equipment for uniforms and kayak equipment.

As these grants are for the effects of COVID-19 it was agreed that we could offer discounts to the hall users 2020/2021, & 2021/2022, which is reported under ‘Community Engagement Discounts’ under each property heading on the Profit & Loss.

As trustees of the District, it was agreed that we should carry out compulsorily statuary inspections for the properties within the District. Therefore, this year we have undertaken Fire Risk Assessments for the Michael Mallinson Centre, Wingrove Hall, Boat House & Bulwer Road as a cost of £240.00 each.

Asbestos Survey for two properties being, Michael Mallinson Centre, & Boat House at a cost of £420.00 each. Wingrove Hall had this done last year and the trustees felt that Bulwer Road, due to the current condition, was not sensible at this time.

Legionella Survey for two properties being, Michael Mallinson Centre, & Boat House at a cost of £343 each. Wingrove Hall had this done last year and the trustees felt that Bulwer Road due to the current condition was not sensible at this time.

Larkshall Road – As this property was a loss maker it was agreed that we should hand this back to the Local County Council which happen on 30[th] September 2020, due to having all the legal pack and running cost for six months the building had a loss of £3,500 this year but did receive a Grant of £10,000 from COVID-19 grants

A new section has been introduced this year for expenditure over and above the budget, call Projects under each building. A total of £6,500 has been approved by the executive members, some of which is listed above, (Asbestos, Legionella Survives). These are costs which were not budgeted but still need to be reported under the relevant sections.

Trustees have contacted Waltham Forest Bourough Council to process application for Boat House Business rates, which the local council, has processed and issued out invoices for the

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last four years (2017-2021), and coming year (2021-2022), totalling £18,993 in business rates. This has not been applied to this year's Accounts (2020-2021), as we are a Charity organisation and therefore are entitled to Mandatory Charitable Relief of 80%. We also receive a Discretionary Charitable relief on all our properties and therefore cannot see why this will not be the case on the Boat House. If no Discretionary discount is given then the liability from to the organisation will be the 20%, (£3,798.60). We can now can apply for grants from the local council for the Boathouse.

Finally, the Trustees have also trying to register the boat house to the local water company. We have applied £750 in this year's Account in case they try to charge for previous years. The Water company has now registered the site a as “GAP site” and therefore looking at installing a water metre in the coming months.

Profit –

The overall profit was £26,796.98 compare with a budget loss of £419.85.

Properties
Container Rental
Rental
Community Engagement
Discount
Activities
Cleaning Supplies
Consumables/Equipment
Depreciation
Electric
Fire Alarms
Gas
Insurance
Maintenance
Lease
Rates/Rent
Telephone
Waste
Water
Wi-Fi
Projects
Cleaner
District
Membership Fees/Grants
Sub Total
District
Events		 As at:
31st March
2021
Actual
Budget
Variance
Last Year
(1,200)
(1,200)
0
(1,200)
(5,185)
(21,210)
16,026
(28,148)
1,752
(2,000)
3,752
(1,160)
0
(3,000)
3,000
(752)
46
1,100
(1,054)
0
1,100
600
500
18
0
0
0
0
3,521
3,100
421
1,790
1,955
1,230
725
965
2,331
3,470
(1,139)
841
6,384
7,604
(1,220)
6,452
3,379
2,940
439
13,726
294
295
(1)
196
1,723
2,570
(847)
978
186
850
(664)
768
2,078
1,978
100
1,412
1,440
2,156
(716)
926
1,308
864
444
343
6,305
0
6,305
0
1,735
1,716
19
858
29,151
3,063
26,088
(1,988)
(54,679)
(11,396)
(43,283)
(27,318)

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Sub Total
Explorers
Sub Total
Network
Sub Total
Active Support
Sub Total
District Other
Sub Total
Shop
Sub Total
Badges
Sub Total
Van
Sub Total
General Admin
Expenses
Sub Total
Total Profit or Loss		 (344)
2,000
(2,344)
160
(4,126)
0
(4,126)
0
0
0
0
0
0
0
0
206
710
4,445
(3,735)
1,997
0
(50)
50
(437)
60
50
10
(193)
2,273
2,033
240
617
157
275
(118)
(337)
(26,797)
420
(27,217)
(27,292)

Balance sheet As at: 31[st] March 2021 FIXED ASSETS:

202
Danemead & HQ
205
VAN
500
Badge Shop Stock
Total Fixed Assets:
CURRENT ASSETS:
1100
Debtors Control Account
1204
Gangshow Bank
1205
Tigers ESU Bank
1206
Badge Shop Bank
1214
WF - Current Account - Lloyds
1215
WF - Saving Account - Lloyds
1217
Explorers Chingford A/C - Barclays
1218
WF - Saving - Barclays Business
1231
Beavers Cash
1234
Wingrove ESU Cash
1235
Badge Shop Cash
1237
Crocagator's ESU Bank
1239
Active Support Cash Float
Total Current Assets:		 4,250.00
5,204.00
4,672.64
14,126.64
966.11
263.37
1,750.33
413.60
10,621.80
95,000.00
4,628.31
78,984.01
70.00
150.00
188.81
2,982.44
88.23
196,107.01

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CURRENT LIABILITIES:

206
Depreciation of VAN
1300
Prepayments
2100
Creditors Control Account
2109
Accruals
Total Current Liability:
Current Assets less Current
Liabilities:
Fixed Assets + Current Assets less
Current Liabilities:
CAPITAL AND RESERVES:
P&L Account
3012
Funds Held for Networks
3013
Funds Held for Explorer Units
3014
Funds Held for Beavers
3017
Funds Held for Gangshow
3020
Funds Held by WF Badges
3021
Funds Held for Int'l & Jamboree
3022
Funds Held for Active Support
3101
Retained Profit & Undistributed Reserves
Total Capital and Reserves:		 1,500.00
6,354.98
297.69
1,627.00
9,779.67
186,327.34
200,453.98
26,796.89
3,000.00
9,511.08
70.00
263.37
697.85
2,555.33
88.23
157,471.23
200,453.98

Total Capital and Reserves:

The above balance sheet and accompanying Income & Expenditure account were

approved by the Trustees on:

and signed on their behalf by:

Signed by Debbie Ladds, Chair

INDEPENDENT EXAMINER REPORT

Waltham Forest Scout District

I report on the accounts of the Waltham Forest Scout District (“The District”) for the period ending 31st March 2021. Which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 14-16.

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 District and the District’s trustees for my examination work.

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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 period (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 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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

  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.

Name: Colin Batsford FCA

Address: 85 Mapleton Crescent, Enfield, EN3 5RD

Date:

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EXEMPTION FROM DISCLOSURES

No Names have been withheld or omitted from the Trustees Annual Report

FUND HELD AS CUSTODIAN TRUSTEES ON BEHALF OF OTHERS

Waltham Forest District Scouts does not hold any funds as custodian trustees.

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