Lowestoft Dlstrfrt Scout Associatlon 277317 Receipts and Payments Accounts CC16a Scouts For the perb)d Irom 01104r2023 31103r2024 Section A Receipts and Payments UnreslwbGled Endowfficni funds lunds lunds Total funds Last y•ar J the nMN*t £ to lh• n•rnt£ to lh• nearest£ A1 Recèl ts rtation Net nk Int•r•¥i natson5 1 Gtjnts ael Srte Ir￿￿0 Fund Rthi* Tr￿ll1 Sund Rocoipts 477 163 1.9)5 3.077 361 1,720 9.087 71XI 11.374 t8.J74 113 Clm 4.618 Sub tothl(Gross incom8 forARJ A2 Ass•t and Inv•strnent sakn. Is•• tsblel. 41,¢66 47T 42,143 22,1151 s￿ total 41,Ml 477 42.14J 22,1SI A3Pa m•nts 27 706 2.686 ubi InsurorK• R•pirgAnd L•g•l Adv*• rw*long l Grants Trnining Fund R•I￿n9 Exp*￿5 Equlpmont 8*dg• Sto¢k Sundry Piyrn•nl• Coun 2,747 1,126 126 1.12S 126 •28 1,272 18.318 3.173 11.912 Sub totsl 33M•Y A4 Asset and investment uichas•$, e table F¢fic4 In5tallalKin Waodhk RoDfi¢VJ 3.130 s￿10 33.89T 33.B97 2B,1B4 Net olrncelplrfpay7nents) A15 Transfer5 between funds A6 Cash lunds last year Ènd Cash funds this year end 7.7$9 4T7 8,033 33,OB4 IOA41 43.S26 S1.771 49.668 43.S26 Lowestoft Distrlct SGOUt Association Receipts and Payments Accounts 277317 CC16a Scouts For the peri(#J from 31103r2024 01104r2023 Section B Statement of Assets and Liabilltles at the end of the period Unr•strKtwJ fvnds t)frare81£ Endowment fund* fund> Ign￿￿t£ B1 Cash 26J74 10.919 Petty Cash 40 10,918 Endowm•nt funds ntai••l É lunds to n•*r•Xt£ funds * n•aiut Oetails FurKI to whKh Current valu• Oetails Ca•tlopikn•ll B3 Investment assets JI..-JP4• Curr•nl vilu• Detalls 84 Ass•ts retained for th• charity'¥ own ui• L•r*l 8uW• Mc4or VehKIN (M(y￿) 265.050 Mrte Equiwmnt 11,283 ¥ffil¢ r￿•1•4 Wh•n dv• Details B5 Liabiliti•s Signed by enè orttw trltyt•￿ on b•h8N of all the tr￿teelI Signature Print Namé Date of ro¥al Alan Oosliny Malcolm Howard Independent Examinerfs Report to the Trustees of the I report on thg a¢¢ounts ofthe District for thè y•ar ended ... vthich comprise the Statement of FinanLyal ALthltie8. the Balance Sheet and rdated notes set out C￿ pages...l-8... Thi8 report is made 8ol¢ly to the trustees in ac¢ordoneè valh Section 145 of th• Chanti% Act 2011. My work has been undertaken 80 that I state to the charity'8 tr40ts¢¥ thoBe matters l am rwquirèd to state to them in 8n Independent ExamineV$ report and no tsthw purpose. To the lulle81 extent perTrwtted by law. I do not acc•pt or a8wme reswi8it*lty to anyone other than the thaiity and th• chwity'8 tru6tees my exanwnation work. ..31*fiv2024......... .. .......... . . . ft￿p￿e rnsponsibilitm of Trust•es and Ex￿4 The Group.? trustees are reBponsible for the preparation ofthe •c¢ount8. Thèy con¥idtr that an audit is not rèquirèd for this year (under Seclion 144 of th• Chaiilie8 Acl 2011 (the Charities Act1} and that an independent exambnaljon 18 neede¢J. It18 my respon￿bilitY lo.. Ex•n￿ne the accounts {under Sedlon 145 of the Charllles Act),. To follow the proceduT•8 laid dw) in the G￿￿ra1 Direcli¢)n$ i¥ven by the Charlty COM￿ssIonerS lundgr Seclion 145(5llbl of the Charibes Act),. and To stsle vknolhw partlcul8r matters have come to ry att•rthM. B411s of Ind•p•nd•nt Examin•rfs rnport My ex8minalon wa8 C8rrted Ixrt In accordance ￿TrIh the General Direclions oivfrn by Ihe Charity ComnNssioners. An ex•minadon include8 0 rewew ol the •¢¢ounllng re¢crfd& kept by the Gr and a ¢orYparison ol the account8 presented with th￿e re¢ord¥. It al80 include8 considernlicn of any unu8u•l rt•m• or d8clo8ure8 in the accounts and #eekn'ng explanatlons from yw As Insstees conceming any Such matters. The pro¢ethres undertaken do not provide all the ¢viden¢e that would be required in an audlt. and consequenty no opinion ts ￿ven a8 to the accounts pre8enl a 'trne and lolr. vlow and the r¢port r6 liThit¢d to th08• matters set out in the $tatem¢nt bèl¢)w. Independ￿t Eximin•rf• sI•l•n￿ In connerton wlth my eXan￿natIon, no matter ha8 come to ry thrfon (othw Ihjn that (th8do&ed bèluw'l.. 1. gives mè rè•#ona￿e ￿Ust to believe that In. any motwlal respect, the rewirements to kèop 8c¢oun15ng r•cords in aettrfdano Se¢lion 130 of the ChAiitieB N£t,' and to pr•p8r• acoounto Ythioh 8oeord ￿7th th• a*¢4￿nISn4 t•oord• •nd o¥¥mpty th• *#oountino requirements of the Chariti'es Act have not been met.. or 2. to whlch, in my oplnlon. att•nlion Should b• dra*n in ord•r to •nabl8 a prop•r und8Trtsndng of th• accounts to be reached. ' P18888 delete the words in the br8d¢8ts rflhey do not apply Name.. Qualificallon.. Address.. LT700006115t February 201n Trustees, Annual Report For the period From {5tart date) DEIDDBEI , to end d*e EIEIDDEI Section R@fprgnce and AdminiAnna Had8 Malcolm Howard Bnan Hade Alan oslin Distnct Commissioner istri¢t Lead Voluntéer District Chainnan Trustee reasuror 10 1810712023 from 1W0712023 Names and addresses ol Advlsets {optional 1nfornat￿n but encournged as best pr8ctlce) Type of advisor Independent Examiner N8rne James Reeder dress al Avenue, L¢)we$loft Sectioii B StructLJre, goveriiaiice ai)d niaiidueiiieiit Desyiption of Ihe charfty's trusts Type of goveming tJo¢umeni The District's governing documents are Ih05e of the Th8 Scout Association. They consist of a Royal Charter, which in tum gives authority lo the Bye Law5 of the Association and The Policy, Organisallon and Rules of The Scoul As50Gi*ion. (e.g. trust deed. constttution) ow the chadty is constituted The Distrid is a tnjst esl8blished under its Nles wttich are common to 811 Scouts. le.g. trust, a8%>ciation, company) Truslee selection meth¢yJs <8.g. Appointed by, elecled by) The Truslees are 8ppointed in accordance with Ihe Policy, Organisation and Rules of The Scout Association. Addltlon81 govefflance Issues (omional inlonnation tArt enmurnged 8s best waGti¢el You may choose to include additional illfofmation, Whe￿ relevant. about". The Oistftct is managed by the District Trustee B08rd, the members of which are the 'Charity Trustees, of the Scout Distnct which is an educ4lion81 chartty. As ch8rity rnstees they are reSFonsible for complying wrth legislalion applicable to chariti8s. Thls incjudes the rogislr8tion. kee￿.￿j proper accounts and maklng o Ihe Charity Commisslon as appropriate. Pollcies and wocedures adopted for. ai the inductlon and trainiThJ of trustees., b) trnstee, conslderation of major nsks and the systems and proce¢Jures lo man8g8 them The Commmee conslsts of 3 independenl repre5ent8tives, Chair. Treasurer and Secretary logether th the Di5trfLI Le8(1 Volunteer, AS￿stant District Lead Volunleers (if opted to lake on the responslbilityl, Co- Opted M8mber5 and meets 4 times per year. Membets of the Trustee Board complete 'Essenliel Infcffl￿Ifft for Executive Committee, training within the firsl 5 months of joining the comrnittee. Thls Dlstrlcl Trustee Board exksts lo support the Dlslrbct Lead Volunleer in meeling the responsibilities of the appointrn8ntS and Is ￿spOnSible for. The maintenance of District property; The raI￿￿j of funds arKI the admlnlslratlon ol Dlstllct fin8nce'. The insurance of pe￿on3. property and equipmerrt.. Distri(a public o(YAsions: Assisting in the recruitment of leadw5 and other adult SUPFQrt; Appointing any sub committees Ihat may be ￿quIr&I. Appointing Dislrlcl Adminislr81ors 8nd Advisors other than those who are eleded. Seclioii B Slruciure, goveriiance aiid iliaiiaypiiietil IcotitlllLJed I Risk and Internal Control The District Trustee Board has identified the major risks to which they believe ltte Distrid is exposed, these have een revI￿ved and systems have been established to mitigate against them. The main areas of concem that have been Idenllfied are: Damage to the building, property equiFwnent. The Distri￿ has sjjfflcient bulldings and contents In$ur8nce In qace to mitwJate against ￿rManentIo55. Injury to leaders, helpefs. SUPPOrters and members. Th8 D￿tri￿ through Ihe capit8tion fees contributes to the Scoul Assoclalions natlonal accident Insurance pollcy and has further Insuraft(* for 811 helpers. Rlsk Assessments are uThlertaken before 811 adivlties. Reduced income from Campsite aclivities. The Dlstrfct is pnmarlly rellam upon Income from sutsscrlptlons and Campsite activities. The Distrtcl does hold a ￿serve to ensure Ihe ojntinutly of activities should Ihere b6 8 Major reduction in in¢ome. The Commlttee coukl raise the value of sulwiptions to increase the income to tho Distrid on an ongolThJ bgsis. either temporarily or pomianently. Reducaion or10ss of Adull sUp￿rt The Distrlcl is lolally reliant urKJn volunleets to run and administer the activitles of the Oistrict. If the￿ was 8 reduction in th8 number of 8duMs to an unacceptable level in a particular group or the District as a ￿018 then Ihere would hav8 10 bè A conlraction. consolK18tion or Closu￿ of a group. In the worst Case sc*nar40 the corn￿￿8 closuro of the Dlsirld. Re(ludlon or loss of members. The Distria provldes 8caivilies for all young Feople aoed 610 18. If there was a reduction in memb8tship in a particular 9roup or Ihg District as Ythole then there woukl have to be a contraction, consolHlallon or closur8 of a group. In the rst &qs8 ￿n￿ri0 thè ￿mple1e closure of the Dtstrfct. The Disiricl has in place systems of intemal Gonlrols Ihat ore designed to provide ￿8$ons￿e assur8nce against material mismanagement or loss, these indude 2 slgnatories for all payments and a comprehensive insurance poli￿aS to ertsure that insur8bl8 risks are coveod. Sectioii C Objectives and activities The Pu¥pose of Scouting Scouting exists to activdy engage and supwrt young OFAe in their personal development. empCw￿rin9 them to make a F￿￿tIve (x)ntrI￿tion lo society. Summary of the oblects of the charity set out in its governing document Th¢ Values of 8couting As Scouts we are guided by Ihese value5: Integrity - We act wth integTrty', we are honest. trustworthy and loyal. Respect- We have self-fesF*rA and r¢specl for others. Carn - We supp)rt othets and take care of the y￿rI0 In ich we live. Belief - We explore our faiths, bellefs and 8tttt￿jeS. c0th0￿ration - We make a rosltlve difference; we c operate with others aTrJ m8ke fdents. Th• Scout M•thod Scouting t8kes p18ce vlfien yOLtThJ people. in partnershlp 'Ih 8dutts. work together bosed on thè values of Scoutino and.. enjoy whai they are doing and have fun - lake part In aclivitles indoors and outdoors - le8m by doing - share in S￿ritUal refleclion - toke responsibllKy and mgke choices undertake new and challenging activKIg$ make 8nd live by tnelr Promise. Summary of the main activities in relation to Ihese oty'ects Tho Oistncl acts as the manaoement body for the Groups wilhin the District and actively supports them to dtliver the oty'eclives Jefined. Ad¢Jilion8lly. the District manages the Dislricl Cgmpsile laalrty which Is used by 011 of Ihe groups within thg Distrid and m8ny from further afield. Addrtion81 delalls of the obj'ectives and atxivities (orrtion81 infom8tion but 8ncour808d as test pract Public benefrt statemeni The Di51rict meets the Charity Commission's public benefrt crTÈena under t(*lh the advancement of 8ducation and the advancement of citizenship or community develo ment headin SeciioTI O Ailiieveiiieiils diid peifuiiiidllLe Summary of the main achlevements of ttte tharity durirwJ the yea This reporting perl¢>J sees the districl continuing to grow with a wonderful total of 477 youtvJsiers which now 5Ufpasses pre&￿>V1￿ levels. The llumbers of youth members have t*en toosted by the intrcvjuction of the first Squirrel Drey at 4th Lowestoft and l am grateful to. and F￿ud of. the team there lor orqanising Ihk%. The Herringfleel Camp5rte has continued to retum to a more nomal level of usage Mth ￿0king3 around 80% of he levels seen pre-covid. We organised a camp for the ole dl&riCt whlch was a superb event and was enjoyed by all. The Site continues to b8 well maintained and Jministered by a dedicated supwrt t8am. The process to IntrtyJu¢e 8 fom)81 lease 81 Heningfleet has now been complet•d legally and this hos securad our tenure for the foreseeable future. The distrid benefits from a strona 8nd stable leadership team who h8ve Cominued to kyovlde 8 qu8ltty scouting experlence. I would like to offer my th8nks to all of the leaders. supp)rtets and Ihe tnjstees as I contlnue on my oumey as Di5trfcl Leacl Volunteer. Jo Harfèy D.L.V. Fiiiaiiiial RLviL'w 8rfef statement of the charfly's pollcy on reserves Re8•ms Policy The Distrid's wlicy on r8serv85 Is to hold sufflclent resour¢es to continue the tharitable adivitiès of the Dk8trlcl should income and fundraising activfties fall short. The Districl Trustee Board o)nsiders that the District should hord a sum eouiv8lenl to one year of Capitation fees aThJ annual property expenditure, currently estimated to be circ8 £34,000 00 lexcluolno RestrtQed Funds atMI olher Funds manoed direcily by Ihe Explore Unit> The Group held reseNes ot approximately £34,898 againsl Ihis at year e￿. This Is wlthln an accepiable tolerance. Quanlify and explain 8ny desKJnations The Districl operates a Restricted Fund lo ensure thal sufficient fun(ts are generated over an extended period for larger buihJings maintenance issues. Inv•stm•nt Policy The Distri(a's Income and Expendrlure is relatively Small and as a consequence does not have sufficient funds to invest in longer-lerm investmerns sucn as slocks and shares. The Distnct has the￿lOre adopted a l¢)w risk strategy to the investment of rts funds. All funds a￿ held in cash using only mainstream banks. The Di5tricl Trustee Boarfl regulady montiors the levels of bank t>818nces and the Interest raies recelved lo ensure the group obtgins maximum value and income from its trAnkiNJ arrangements. Sectioii F The Districa intènds to carefully manage the Distrid C8mpsrte in a manner that allows, where practicable, access lo all. We will continue to invest in the facilitles on site 10 ensure that they remain frt for purpose in all rest￿cts arn1 are lully compllanl wrth all aspects of health and s8fety leglslation. Plans for futurè perlc*ls (det8ils of any sionificanl activities ￿8fined lo achieve them) Seclioii G Decldfdliuii The trustees declare that they have aprKoved the trustees. rewrt above Slgned on behalf of the chariiy's tNStees Signature(S) Full n8m8(s) Malcolm Howard Alan Gosling Position (ea Secretary. Chair) District Chairman District Treasurer Date K]L4DfaFJUJ