Glendon District Scout Council
2021
Annual Report and Accounts for year ended 31[st] March 2021
GLENDON DISTRICT SCOUT COUNCIL
Contents of the Financial Statements for the year ended 31[st] March 2021
| Page | |
|---|---|
| Trustees’ Annual Report | 2 - 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statement | 7 - 12 |
| Independent Examiner’s Report | 13 |
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Glendon District Scout Council Trustees Annual Report For the year ended 31[st] March 2021
Governing Document
The Charity was established by Royal Charter dated 4 January 1912 as amended by supplemental charters dated 28 March 1949, 18 February 1959, 5 May 1967 and 19 July 1991.The Charity was registered with the Charity Commission on 23 April 2008.
Statement of Compliance
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Organisation
Details of the Trustees during the year are set out on page 4. Trustees comprise the District Officers and elected and nominated members, appointed in accordance with the Policy Organisation and Rules of the Scout Association.
Objectives and Activities
To promote the development of young people in achieving their full physical, social and spiritual potential: as individuals, as responsible citizens and as members of their local, national and international communities. To provide leadership, advice and support for scout groups within the Glendon District boundaries.
The District provides active scouting for young people (from 6 years upwards) and adults ie. beavers, cubs, scouts, explorer scouts, network and scout active support units.
Public Benefit
The trustees of the Glendon District Scout Council confirm that they have had regard to the Charity Commission’s guidance on public benefit and consider that their activities comply with the criteria stated in that guidance. They recognise that it is their responsibility to ensure that the benefits offered are realised in the District by promoting all aspects of scouting within the area, both in membership and in the wider community. The aim is as set out in the Objectives and Activities above and membership for both young people and leaders is voluntary and the organisation believes in being fair, open and inclusive.
Main Achievements and Performance
The administration of Glendon District consists of two distinct entities:
-
The District Executive – with its sub-committees of Finance, Appointments and Scout Shops. Their responsibilities are outlined and membership of each committee is determined.
-
The District Team – all the ADC‘s both sectional and specialist; Youth, Explorer and Network Commissioners; SASU Manager and Training Manager – all report and are answerable to the District Commissioner who links with the District Executive and the County Team. The above positions, their team members and their overall responsibilities are documented.
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Glendon District Scout Council Trustees Annual Report For the year ended 31[st] March 2021
Main Achievements and Performance (continued)
.
Coronavirus has had a significant effect on Scouting activities this year, apart from a brief relaxation of restrictions during the summer, few face-to-face activities have taken place. Zoom activities have been the normal way of keeping the young people involved in Scouting, but this is very limiting and people have started feeling “zoomed out”. As a result of all this, the recent census showed a reduction in membership for both young people and adults of around 25%. This equates to around 500 in total. This reduction in membership will also result in reduced income for the District, County and National HQ. There has also been no income from lettings of our Woodcroft HQ building. We have, however, been successful in obtaining grants from the local council which helped offset the losses. There has been no further improvement works for Woodcroft since the outbreak, but essential maintenance and cleaning continues to be carried out. As a District we are helping individual Scout Groups who find themselves in financial difficulties with grants. No group will be allowed to close because of lack of finance.
The Executive Committee have met regularly by Zoom on its usual meeting dates including our first Zoom AGM. The focus during this coming year will be to help build the membership numbers. It is hoped that some who have left will return, but this is uncertain.
Despite reduction in income, the District have sufficient reserves to see us through to better times
Financial Review
The District have invested the majority of their funds on short-term deposit. Reserves at 31 March 2021 amounted to £286,218 of which £177,414 relates to monetary assets. The Trustees have adopted a reserves policy of holding reserves to cover running costs of the District for one year (estimated at £120,000). This year grants received relating to the coronavirus pandemic carried forward into 2021-22 amounted to £17,500. Designated funds amount to £9,809.
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Glendon District Scout Council Trustees Annual Report For the year ended 31[st] March 2021
Reference and administrative details
President J Saunders Watson Vice Presidents Mrs S Brear Revd. H Wakefield-Carr P Hollobone T Purslove T Wayman B Weston Trustees J Masters District Commissioner T Filsak Chairman Mrs K Sloan Secretary P Candlin Treasurer B Brookes (from 3/20) R Clarke A Coles (to 11/20) T J Denham-Haynes A Drage Ms S Manciocchi J Mortimore (to 10/20) G Patrick L Richardson Mrs C Smith S Wildman
Bankers HSBC Independent Examiner Azets Thorpe House, 93 Headlands Kettering Northants NN15 6BL
District registration number with the 14515 Scout Association
Charity registration number 1123832 Registered address P Candlin Woodcroft Scout Centre London Road Kettering Northants NN15 6NQ
Approved by the Trustees and signed on their behalf
Tony Filsak Chairman of Trustees
4
Glendon District Scout Council Statement of Financial Activities for the year ended 31[st] March 2021
| Incoming resources Voluntary income 2 Activities for generating funds 3 Investment income 4 Incoming resources from charitable activities 5 Total income Resources expended Fundraising activities 6 Charitable activities 7 Governance costs 8 Total expenditure Net movement in funds Total funds brought forward at 1 April 2020 Total funds carried forward at 31 March 2021 |
2021 2020 £ £ 42,454 28,052 4,511 27,571 770 873 (899) 63,821 |
|---|---|
| 46,836 120,317 |
|
| 4,670 20,977 40,348 150,034 2,370 1,900 |
|
| 47,388 172,911 |
|
| (552) (52,594) 286,770 339,364 |
|
| 286,218 286,770 |
5
Glendon District Scout Council Balance Sheet As at 31[st] March 2021
| Notes FIXED ASSETS Tangible Assets 9 CURRENT ASSETS Stock 10 Debtors and payments in advance 11 Investments 12 Cash at Bank and in Hand 13 CURRENT LIABILITIES Creditors: amounts falling due within one year 14 NET CURRENT ASSETS NET ASSETS CHARITY FUNDS Unrestricted Funds 17 |
2021 £ £ 99,601 29,512 54,221 121,664 55,750 261,147 74,530 186,617 286,218 286,218 |
2021 £ £ 99,601 29,512 54,221 121,664 55,750 261,147 74,530 186,617 286,218 286,218 |
2020 £ £ 103,090 23,951 63,453 110,899 56,713 255,016 71,336 183,680 |
|---|---|---|---|
| 261,147 74,530 |
|||
| 286,218 | 286,770 | ||
| 286,218 | 286,770 |
The financial statements on pages 5 to 12 were approved at the District Executive on 17[th] May 2021
Tony Filsak - Chairman
Peter Candlin - Treasurer
Karen Sloan - Secretary
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Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021
1. Accounting Policies
Basis of Preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. These accounts have been compiled on an “accruals” basis.
Charitable status was granted by the Charity Commission for England and Wales on 23[rd] April 2008.
Incoming Resources
Voluntary income
All monetary donations, gifts and grants are included in full in the statement of financial activities when receivable. Legacies to which the charity is entitled are included in the statement of activities. Lettings are included when cash is received.
Voluntary help is not included as income.
Membership subscriptions received in March and payment to Northants Scout Council at the end of March are treated as receipts and payments in advance and are carried forward to the following year.
Investment income
Investment income is recognised when receivable.
Resources expended
Classification of expenditure
Costs of generating income for charitable activities comprise those costs directly attributable to generating incoming resources for the charity and includes staff costs and attributable overhead costs. Overhead costs of District Leaders and Officers are met within this section.
Governance costs are those attributable to the Independent Examination of the Accounts. During the year, the Scout Council made grants to deserving local causes, subject to the Trustees’ approval.
Fund Accounting
Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity.
Designated funds are unrestricted funds, which have been designated for specific purposes by the Trustees.
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Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021
1. Accounting Policies (continued)
Freehold Property
Freehold property is not held for investment purposes, but as an asset employed to fulfil the objects of the charity. Accordingly it is not accounted for as an investment property.
Depreciation
Provision for depreciation of fixed assets held for use by the charity is made at annual rates calculated to spread the cost of each asset over its expected useful life. The depreciation rates currently in use are at the following rates:
Building Improvements - 10% straight line,
Marquees - already reduced to nominal book value,
Scouting Equipment etc. - 25% reducing balance (reduced to Nil this year)
No depreciation has been provided on the land and building as it is the policy of the trustees to maintain these assets in a continual state of sound repair.
Stocks
Stocks are stated at the lower of cost and net realisable value.
| 2. Voluntary income Membership Subscriptions Less paid Donations, Grants & fund raising 3. Activities for generating funds Scout shops 4. Investment Income Bank Interest received 5. Incoming resources from charitable activities Gang shows Scout badges Marquee hire Section activities Lettings TOTAL INCOME 6. Fund raising Scout Shops |
2021 2020 £ £ 62,565 75,748 (44,677) (52,418) |
|---|---|
| 17,888 23,330 24,566 4,722 |
|
| 42,454 28,052 |
|
| 4,511 27,571 |
|
| 770 873 |
|
| (583) 17,057 364 8,378 - 1,245 (630) 24,623 (50) 12,518 |
|
| (899) 63,821 |
|
| 46,836 120,317 |
|
| 4,670 20,977 |
6. Fund raising Scout Shops
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Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021
| 7. Charitable activities Gang shows Scout badges Training Section activities Woodcroft Scout Centre Woodcroft - Major projects District office costs Depreciation Grants made 8. Governance costs Independent Examination TOTAL EXPENDITURE |
2021 2020 3,892 17,971 - 8,202 - 129 818 29,576 24,820 40,749 - 38,378 6,257 10,142 3,489 3,462 1,072 1,425 |
|---|---|
| 40,348 150,034 |
|
| 2,370 1,900 |
|
| 47,388 172,911 |
9. Tangible Assets
| COST Balance 1 April 2020 Additions Disposals At 31stMarch 2021 DEPRECIATION As at 1stApril 2020 Eliminated on Disposal Charge for year At 31stMarch 2021 NET BOOK VALUE 31stMarch 2021 31stMarch 2020 |
Land & Building Freehold Building Improve- ments Marquees Scouting Equipment Total £ £ £ £ £ 99,501 33,868 1,678 4,117 139,164 - - - - - - - - |
|---|---|
| 99,501 33,868 1,678 4,117 139,164 |
|
| - 30,479 1,578 4,017 36,074 - - - - 3,389 - 100 3,489 |
|
| - 33,868 1,578 4,117 39,563 |
|
| 99,501 - 100 - 99,601 99,501 3,389 100 100 103,090 |
A valuation of the Woodcroft property was undertaken in January 2013 by Barnes Noble Edwards and this stated that the “current existing use value” for accounting purposes is £275,000. The trustees consider that there has been no material change since this date.
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Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021
10. Stock
| ck | ||||
|---|---|---|---|---|
| Kettering Scout Shop Corby Scout Shop Badges btors Payments in advance Subscriptions Online Youth Manager Insurance St George’s Day –Wicksteed Park Scouts - Caving Debtors Loan to Ise Valley Group Refuse Collection – refund Corby Scout Shop Beavers 2ndBarton Seagrave |
2021 2020 £ £ 15,278 9,500 14,234 8,550 - 5,901 29,512 23,951 2020 2020 £ £ £ £ 44,677 52,716 2,322 2,652 3,150 2,573 500 500 - 50,649 240 58,681 3,412 4,412 57 - 74 360 29 3,572 4,772 |
|||
| 3,412 57 74 29 |
4,412 - 360 |
|||
| 54,221 | 63,453 |
11. Debtors
The loan to Ise Valley Group is an interest free loan and is repayable by annual instalments of £1,000 per year, of which £2,412 is repayable in more than one year.
12. Investments
| Shawbrook Bank Epworth Investment Management Affirmative Deposit Scout Association Short Term deposit Total Investments |
2021 2020 £ £ 25,222 24,873 95,029 84,613 1,413 1,413 |
|---|---|
| 121,664 110,899 |
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Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021
| 13. Cash at Bank and in hand Cash in Hand Kettering Scout Shop Corby Scout Shop Scout Badges Explorer Scouts Beavers DDC - Youth Cubs Scouts Quartermaster Activities Woodcroft Manager Inclusion & Growth Kettering Scout Active Support Unit Total Cash in Hand Cash at Bank Glendon District Scout Council Kettering Gang Show Woodcroft Scout Shop Corby Scout Shop Kettering Scout Active Support Unit Scout Badges Explorer Scouts Corby Gang Show Glendon Rocketts Network Total Bank Accounts Total Cash at Bank and in hand 14. Creditors or Receipts in Advance Creditors H M Revenue & Customs Electricity P L Training Weekend Woodcroft Manager Corby Scout Shop Beavers - Competition Prizes Independent Examiner's Fee Receipts in advance Subscriptions 21stCorby – net receipts held Local Restriction Support Grant Northants County Scouts Grant |
2021 2020 £ £ 411 411 50 51 - 339 21 23 200 200 200 200 200 200 200 200 - 200 200 200 200 200 200 200 68 148 1,950 2,572 26,807 11,898 8,534 9,090 3,757 9,075 1,766 2,622 1,292 1,342 - 3,615 1,553 2,180 9,410 13,638 681 681 53,800 54,141 55,750 56,713 2021 2020 £ £ £ £ - 232 8 168 - 400 350 - 6 70 - 2,160 2,594 1,950 2,750 50,273 68,136 4,163 - 17,500 - 71,936 450 68,586 |
2021 2020 £ £ 411 411 50 51 - 339 21 23 200 200 200 200 200 200 200 200 - 200 200 200 200 200 200 200 68 148 1,950 2,572 26,807 11,898 8,534 9,090 3,757 9,075 1,766 2,622 1,292 1,342 - 3,615 1,553 2,180 9,410 13,638 681 681 53,800 54,141 55,750 56,713 2021 2020 £ £ £ £ - 232 8 168 - 400 350 - 6 70 - 2,160 2,594 1,950 2,750 50,273 68,136 4,163 - 17,500 - 71,936 450 68,586 |
2021 2020 £ £ 411 411 50 51 - 339 21 23 200 200 200 200 200 200 200 200 - 200 200 200 200 200 200 200 68 148 1,950 2,572 26,807 11,898 8,534 9,090 3,757 9,075 1,766 2,622 1,292 1,342 - 3,615 1,553 2,180 9,410 13,638 681 681 53,800 54,141 55,750 56,713 2021 2020 £ £ £ £ - 232 8 168 - 400 350 - 6 70 - 2,160 2,594 1,950 2,750 50,273 68,136 4,163 - 17,500 - 71,936 450 68,586 |
|---|---|---|---|
| 50,273 4,163 17,500 - |
|||
| 74,530 | 71,336 |
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Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021
15. Leasing Commitment
Rentals are payable at £24.75 per annum for the remainder of the lease of land - 46 years from 1[st] March 2021.
16. Restricted Funds
The Scout Council has no Restricted Funds
17. Analysis of General net Assets between Designated and Other Funds
| Other Unrestricted Funds | Other Unrestricted Funds | Designated Funds | Designated Funds | Total |
|---|---|---|---|---|
| £ | £ | £ | ||
| Tangible fixed assets | 99,501 | 100 | 99,601 | |
| Current assets | 251,438 | 9,709 | 261,147 | |
| 350,939 | 9,809 | 360,748 | ||
| Current liabilities | (74,530) | - | (74,530) | |
| Long term liabilities | - | - | - | |
| 276,409 | 9,809 | 286,218 | ||
| signated Funds | ||||
| Marquee | Expedition | Total | ||
| £ | £ | £ | ||
| Balances at 1 April 2020 | 4,809 | 5,000 | 9,809 | |
| Expenditure in year | - | - | -- | |
| 4,809 | 5,000 | 9,809 | ||
| Plus Income | - | - | ||
| Balances at 31 March 2021 | 4,809 | 5,000 | 9,809 | |
| ployees Remuneration | 2021 | 2020 | ||
| £ | £ | |||
| Nil | 5,151 |
18. Designated Funds
19. Employees Remuneration
Cleaner employed to 31 March 2020- no cleaner employed in 2020-21. Woodcroft Manager (see below) did any cleaning required during pandemic.
There were no employees who received total emoluments of more than £60,000 during the year.
20. Trustees Remuneration & Expenses
HQ Manager was paid £8,777 salary during the year and £2,134 towards pandemic costs and works at Woodcroft. Number of Trustees expenses reimbursed - 4. Nature of Expense: in addition to previous items were for printing and stationery.
| previous items were for printing and stationery. | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Trustees' expenses | 11,231 | 17,903 |
| 21. Independent Examiner’s Fees | ||
| £ | £ | |
| Examiner’s Fees | 2,370 | 1,900 |
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Independent Examiner's Report to the Trustees of Glendon District Scout Council
We report to the charity trustees on our examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 5 to 12.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
We report in respect of our examination of the charity’s accounts carried out under section 145 of the Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
Independent examiner's statement
We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination.
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Azets
Thorpe House 93 Headlands Kettering Northamptonshire NN15 6BL
24 May 2021
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