2022-12-31-accounts - Croydon District Scout Council

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Croydon District Scout Council

Trustees Annual

Report and

Accounts 2022

One District One Movement

Index

	Page
Trustees Annual Report	3-4
Independent Examiner’s Report	5
Statement of Financial Activities	6-7
Statement of Assets and Liabilities	8
Notes to Annual Report	9-10

Trustees Annual Report For The Period From 1[st] January to 31[st] December 2022

Reference and administrative details:

Charity Name : Croydon District Scout Council Registered Charity Number: 282738 President: Theresa Jeffrey

Names of the Charity Trustees who manage the charity:

Chair Dave Rixson Deputy Chair John Seaton District Commissioner Gregory Cook Secretary Pamela Grogan Treasurer Saiqa Asghar Youth Commissioners Jake Belcher DESC Richard Goad Network Leader Cari-anne Bailey Nominated Simon Whitehead Zahir Khan Jon Slade Elected Members Amanda Giles Kate Balzer (appointed 17/6/22) Tony Crackett Gabriella Covacci Revd Andy Dovey Co-opted Members Bernard Farrell (appointed 17/6/22) Theresa Jeffrey Steve French Resigned Members Megan Young (1/1/22) George Campbell (17/6/22) Martin Greenwood (17/6/22) Kevin Moynihan (17/6/22)

Type of governing document

The Districts 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.

How the Charity is constituted

The District is a trust established under its rules which are common to all Scouts.

Trustee selection methods

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

Page 3 of 10

Risks and internal control

The District has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.

O bjectives and activities

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

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

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and enjoy what they are doing and have fun, take part in activities indoors and outdoors, learn by doing, share in spiritual reflection, take responsibility and make choices, undertake new and challenging activities and make and live by their Promise.

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

Main achievements during the year

These are set out by the District Commissioner and Chairman in the District annual report.

Financial accounts

This is shown on pages 6 to 10 of this report.

Reserves policy

The District 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 24 months running costs, circa £20000.

Declaration

The Trustees declare that they have approved the above report.

Signed on behalf of the charity’s trustees:

Signature:

Full name: Position: Date:

David Rixson Saiqa Asghar Chair Treasurer

Page 4 of 10

Independent Examiner's Report to the Trustees of the Croydon District Scout Council

I report on the accounts of the District for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 10

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 Group’s/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:

Examine the accounts (under Section 145 of the Charities Act);
To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
To state whether particular matters have come to my attention.

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 Group/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.

Independent Examiner's statement

In connection with my examination, no matter has come to my attention

which gives me reasonable cause to believe that in, any material respect, the requirements; to keep accounting records in accordance with Section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name Ian Rowe Signature Qualification ACA Address 13 Wallace Crescent, Carshalton, Surrey SM5 3SU Date

Page 5 of 10

Croydon District Scout Council Statement of Financial Activities For The Year Ended 31[st] December 2022

Income Donations, Legacies & Similar Income	2022 General Funds	2022 Designated Funds1	2022 Restricted Funds4	2022 Total	2021 Total
MembershipSubscriptions	84175	0	0	84175	63625
Less: Membership Subscriptions paid on District	79623	0	0	79623	61246
Net Membership Subscriptions Retained	4552	0	0	4552	2379
Grants and Donations
Grants	0	0	0	0	0
Donations	350	0	0	350	0
Gift Aid	75	0	0	75	0
Sub Total	425	0	0	425	0
District Income
Activities2	14997	0	0	14997	2450
ClimbingWall	0	0	1775	1775	0
Awards Evening	0	0	0	0	0
Jamboree/Camp	0	0	19175	19175	500
GroupDevelopment	0	1858	0	1858	4033
Sub Total	14997	1858	20950	37805	6983
Others
Campsites6	26207	0	0	26207	52249
Explorer Groups7	50116	0	14269	64385	22163
Network8	0	0	0	0	0
Sub Total	76323	0	14269	90592	74412
Investment Income
Bank Interest	0	0	0	0	0
Other Investment Income	198	0	0	198	306
Sub Total	198	0	0	198	306

Total Gross Income	96495	1858	35219	133572	84080

Page 6 of 10

Expenditure Payments	2022 General Funds	2022 Designated Funds1	2022 Restricted Funds4	2022 Total	2021 Total
Activities2	17674	0	0	17674	3231
Training	0	773	0	773	557
Insurance	387	0	0	387	377
Purchase of Equipment	506	0	0	506	0
PR	0	498	0	498	293
AGM	0	894	0	894	39
General Expenses	0	0	0	0	0
Administrative costs3	833	0	0	833	473
Gifts & Donations	990	0	0	990	428
Depreciation	4171	0	0	4171	4170
ClimbingWall	0	0	4168	4168	920
Awards Evening	0	0	0	0	0
Jamboree/Camp	0	0	23800	23800	0
Group/District Development	0	29595	0	29595	1938
Sub Total	24561	31760	27968	84289	12426
Others
Campsites6	71901	0	4433	76334	30602
Explorer Groups7	44474	0	4900	49374	19127
Network8	0	0	0	0	0
Sub Total	116375	0	9333	125708	49729

Total Gross Expenditure	140936	31760	37301	209997	62155
Summary
Total Receipts	96495	1858	35219	133572	84080
Less Total Payments	140936	31760	37301	209997	62155
Profit/loss before funds transferred	-44441	-29902	-2082	-76425	21925
Funds transferred	907	-8702	7795	0	0
Net Profit/Loss	-43535	-38603	5713	-76425	21925
Add:Funds balance lastyear	152118	70535	28118	250771	228846
Grand Total Carried Forward	108584	31931	33831	174346	250771

Page 7 of 10

Statement of Assets and Liabilities

Fixed Assets
Tangible Assets5	15947	20867
Sub Total	15947	20867
Current Assets
Debtors	0	205
Investments	85000	130000
Loans	0	0
Cash in Bank and in hand	73399	99699
Sub Total	158399	229904

Total Assets	174346	250771
Less Current Liabilities
Liabilities	0	0
Sub Total	0	0

Net Assets	174346	250771
Represented by funds
General Funds	108584	152118
Designated Funds1	31931	70535
Restricted Funds4	33831	28118
Total	174346	250771

Page 8 of 10

Notes To The Annual Report

1. Designated Fund

1. Designated Fund
	Group Development General	District Development	Total
Previous balance bought forward	14068	56467	70535
IncomingResources	1858	0	1858
OutgoingResources	2749	29011	31760
Transfer In/Out	3548	-12250	-8702
Total carried forward	16725	15206	31931

2. Activities

The income and expenditure represent activities carried out by the District throughout the year including out of pocket expenses incurred by the ADCs and helpers in running the district activities

3. Administrative costs

This covers out of pocket and reimbursed expenses of the Chairman, DC, ADCs, Secretary, Treasurer and helpers during the year, as well as miscellaneous expenses.

4. Restricted Funds

4. Restricted Funds
	Balance bought forward	In	Out	Transfers	Balance carried forward
Jamboree	0	19175	23800	7795	3170
Mobile ClimbingWall	20682	1775	4168	0	18289
Pinewood Scout Centre	4433	0	4433	0	0
Crystal Place Explorers	3003	14269	4900	0	12372
Total	28118	35219	37301	7795	33831

5. Tangible Assets

5. Tangible Assets
	Net Book Value 01/01/22	Additions	Depreciation	Net Book Value 31/12/22
Mobile ClimbingWall	7466	0	1867	5599
Bears Wood Equipment	4185	0	749	3436
Pinewood Hall Equipment/Contents	9216	0	2304	6912
Total	20867	0	4920	15947

The depreciation charge of £749 for Bearswood equipment is included in the campsite expenditure within the statement of financial activities.

Page 9 of 10

6. Croydon District Scouts Council Campsites

	Opening Balance	Income	Expenditure	Transfers	Closing Balance
Pinewood Scout CampSite	36884	9949	39981	0	6852
Bear Wood Scout CampSite	21404	16258	36353	12250	13559
Total	58288	26207	76334	12250	20411

7. Croydon District Scouts Explorers Units

Explorers	Opening Balance	Income	Expenditure	Transfer	Closing Balance
KenleyExplorer Scout Unit	5446	23141	22279	0	6308
Colliers Explorer Scout Unit*	808	0	10	-798	0
Croham ValleyExplorer Scout Unit	1408	2452	1601	0	2259
All Saints Explorer Scout Unit*	2750	0	0	-2750	0
Pinewood Seahorses Explorer Scout Unit	13020	10636	10758	0	12898
PurleyCross Explorer Scout Unit	1243	4534	3518	0	2259
Crystal Palace Explorer Scout Unit	5871	23622	11208	0	18285
Total	30546	64385	49374	-3548	42009

* Units closed

8. Network

	Opening Balance	Income	Expenditure	Closingbalance
Croydon District Scout Network	801	0	0	801

Page 10 of 10

Scouts Croydon District Trustees Annual Report & Accounts Croydon District Scout Council to 31st December 2022 EhVE&S cubs SCOUTS EXPLORERS network Active Support One District One Movement

Index Page Trustees Annual Report 34 Independent Examinerfs Report Statement of Financial Activities Statement of Assets and Liabilities Notes to Annual Report 9-10

Trustees Annual Re ort For The Period From I" Janua to 31 December 2022 Reference and administrative details: Charit Name: Re istered Charit Number= President.. Croydon District Scout Council 282738 Not Appointed Names of the Charity Trustees who manage the charity: Chair Dave Rixson Deputy Chair District Commissioner John Seaton Gregory Cook Pamela Grogan Saiqa A5ghar Jake Belcher Secretary Treasurer Youth Commi55ioners DESC Richard Goad Network Leader Cari-anne Bailey Simon Whitehea(J Nominated Zahir Khan Jon Slade Elected Member5 Amanda Gile5 Kate Balzer lappointed 17161221 Tony Crackett Gabriella Covacci Revd Andy Dovey Bernard Farrell (appointed 17161221 Theresa leffrev Steve French Co-opted Members Resigned Members Megan Youn811111221 George Campbell117161221 Martin Greenwood117161221 Kevin Moynihan117161221 Type of 8overnin8 do¢ument The Districts governing document5 are those of the Scout Association. They con515t of a Royal Charter, which in turn gives authority to the Bye Laws of the A550ciation and the Policy, Organi5ation and Rules of the S¢out Association. How the Charity is constituted The District is a trust established under its rules which are common to all Scouts. Trustee selection methods The Trustees are appointed in accordance with the Policy. Organisation and Rules of The Scout Association. Page 3 of 10

Alsks •nd Internal ¢ontrol The Qistf¥Ci has in place svsrem5 d irferoal conirol thai are deswed io provide reasoftèble a55ur•nce a8alOSt fftJterial mismanagement or loss. These include s18n•tor low •ll p•ymertts ar,d ¢)ffipiehenswe $lan(e to n5UTe hat 5Asur4ble riik5 co¥ér¢d. Objertl¥es •nd •rtlb4tles Scouttng exist5 to a£ii¥ely •rt84 afid youTra people lfi tPrtir pwX•$ de¥el¢wrn¢ •mp)wertn8 ihem to make a POSth¥e contribuilon io s¢)detv. As SroLts we are @Ubded by these valves.. InirfrSty- We id with inie8rity.' we •re honest. trustworthy and loyal. R•sptti- We htre self.rtspe(t ènd respeu lor othefs. Cr. We sups others dnd takt carè of the tr1d in which we INt. JdSef - We explore our taiths. belitts ind •tt4udes- (0prnt>n. Wt make a w)5tti¥e ditttr¢Ke.' we cowr•te othvs •nd mok¢ friend5. Scovting takes place when YOU peoplt. In p•rtnwshiP wiltt adults, wtsrk trrfetlw based on the Value5 of Scoutin8 •nd ¢nJ¢y ¥th4t ttey ¥ie dolr and have fun, take )•rt In xtlvltles Indws •n Jldoors, leam by doifi& 5bare in spiritual refiertion. take POnSibl11ty and make choic$. undeftake new and calleniif a(livit5 and rnale ind live by their Promise. Tht Districi meets the Ch•nts CoMmiuw's public bentlrt crrttI urxler bolh the •d¥•Mcement of oducaiion afjd the advancefftent of cilizenship or Icthmitnlty dlOPMent headi$. M•ln a(hlevements duflrf the v These are set our by the District C¢ynmission•f •ftd Chairm•n in the Distrfct Jnnual report. This Is shown on pays 6 to 10 ol this 1. The )151fJrt polpcv on re5eryes ¥s to hold wffici•nt resources io con11n th ch¥it¥blt a¢tlvrti•S of thè Disirict should income in¢J fvndr•isir¢ •¢tl¥llies lall short. The Distria Exec11¥e Committe considefs Ihat the Distr Should hc4d a sum equiv•ltnt to 24 months ruftnin8 costs. circ• £20(M))_ D•cl•r•tib The Tfustees declèr th•t they h•ve aptyo¥•d Iht abo¥• r•m Siybtd on b•h•lf d th• dbWrt¢ tThst••J: F1 ftam•.' P051th5n: S•lq• AsRh•f Ti•a5ufff Date". P•8e 4 of io

Inde endent Examinerfs Re ort to the Trustees of the don District Scout Council I report on the accounts of the District lorthe year ended 31De¢ember 2022 which comprise ihe Statement of Financial Aclivitles. the Balance Sheet and related notes set out on pa8es 6- 10 Thls report Is made solelytothe Irustees In accordance with Section 145 of the Charlties Act 2011. My work has been undertaken 50 that l fflight state to the charity's truslee5 those matters l am requlred to state to them In an Independent Examlnerfs report and for no otlier purpose. To the fullest extent permitted by law, I do not accept or assume responsibillty to anyone other than the charlty and the charity's tnjstees for my examlnation work. RÈspectlv• responslbllltles of Trustees and Emamlner The Grotsp'slDistrlct's trustee5 are responslble lorthe preparation of the accounts. They conslderthat an audlt Is not requlred for thls year Ivnder SeLtlon 144 of the Charltles Act 2011 Ithe Charltles A¢tll and that an Independent examlnation Is needed. It Is my responsIlItY to: l. Examlne the accounts lunder Sectlon 145 of ihè Charltles Actl,. 2. To follow the piocedures lald down In the General Dlre¢lk)ns gfven by the Charltv Commlssloners (under Sectlon 14515llbl of the CharStles Act); and 3. To state whether partlcular matters have come to my attentk¢n. Basls of Independent Examlnels report My exarnlnation was Carrled out In accordance with the General Dlrectlon$ 8lven by the Charlty Commlssloneis. An examlnatlon Indudes a revlew of the accountln8 records kept by the Group/Dlstrlct and a comparlson of the accounts presented with those records. It also Includes conslderatlon of any unusual Itèms or disclosures In the accounts and seeking explanatlons from you as trustees concernlng any such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt, and consequently no oplnion Is glven as to whether the accounts present a'true and lalrf vlew and the report15 Ilmlted to those matters set out In the statement below. Independent Examlner's statement In connectlon with my examlnatlon, no matter has come to my atientlon whlch gives me reasonable cause to belleve that In, any materlal respect, the requlremerbls,. to keep ac¢ounting records In accordance wlth Sectlon 130 of the Charltle5 Act; and to prepare accounts whlch accord with the accountlng records and comply with the a¢¢ountln8 requlrements of the Charltles Act have not been met,. or 2, to whSch, In my oplnlon, attèntion should be drawn In order to enable a proper understandlng of the accouTrts to be reathed. Name si nature lan Rowe uallh¢atlo Address ACA 13 Wallace Crescent, Carshalion. Surrey SM5 35U Date Page 5 of 10

Cro don Distrirt Scout Council Statement of Financial Activities For The Year Ended 31" December 2022 Income 2022 2022 2022 2022 2021 General Funds Design3ted Restricted Funds Funds. Total Total Donations Le Income Membership Subscription5 Less.. Membership Subscriptions paid on District Net Membership Subscriptions Retained acies & Similar 84175 84175 63625 79623 79623 61246 4552 4552 2379 Grants and Donation Grants Donations Gift Aid Sub Total 350 75 425 350 75 425 District Income Activities Climbin Wall Awards Evening lamboree/Camp Group Development Sub Total 14997 14997 2450 1775 1775 19175 19175 500 1858 1858 4033 14997 1858 20950 37805 6983 Others Campsites Explorer Group5 Network Sub Total 26207 26207 52249 50116 14269 64385 22163 76323 14269 90592 74412 Investment Income Bank Interest Other Investment Income 198 198 306 Sub Total 198 198 306 Total Gross Income 96495 1858 35219 133572 84080 Page 6 of 10

Ex enditure 2022 2022 2022 2022 2021 General Funds Designated Restricted Funds, Funds. Total Total Pa ments Activities 17674 17674 3231 557 Training Insurance 773 773 387 387 377 Purchase of Equipment PR 506 506 498 498 293 AGM 894 894 39 General Expen5e5 Administrative costs Gifts & Donations Depreciation Climbing Wall Awards Evening lamboree/Camp Group/District Development Sub Total 833 833 473 990 4171 990 4171 4168 428 4170 920 4168 238) 23800 29595 31760 29595 84289 1938 12426 24561 27968 Others Campsites Explorer Group5 Network Sub Total 71901 4433 76334 30602 44474 4900 49374 19127 116375 9333 125708 49729 Total Gross Ex enditure 140936 31760 37301 209997 62155 Summa Total Receipts Less Total Payments Profrtlloss before funds transferred 96495 1858 35219 133572 84080 140936 31760 37301 209997 62155 -29902 -2082 -76425 21925 Funds transferred Net ProfiVLoss Add..Funds balance last year Grand Total Carried Forward 907 -8702 7795 43535 -38603 5713 -76425 21925 152118 70535 28118 250771 228846 31931 33831 174346 250771 Page 7 of 10

Statement of Assets and tiabilities Fixed A55et5 Tangible Assets, Sub Total 15947 15947 20867 20867 Current Assets Debtor5 205 Investments 851XKJ 130000 Loans Cash in Bank and in hand Sub Total 73399 99699 158399 229904 Total Assets 174346 250771 Less Current Liabilities Sub Total Net Assets 174346 250771 Re resented b funds General Funds 108584 152118 Designated Funds Restricted Funds, 31931 70535 33831 28118 Total 174346 250771 Page 8 of 10

Notes To The Annual Re ort l. Oesignated Fund Grou Develo General ment District Develo ment Total Previous balance bought forward Incoming ResoLJrces Outgoing Resources Transfer In/Out Total carried forward 14068 56467 70535 1858 1858 2749 29011 31760 3548 -12250 -8702 16725 IS206 31931 2. Activities The income and expenditure represent activities carried out by the District throughout the year including out of pocket expenses incurred by the ADCS and helpers in running the district activities 3. Adminlstrat6ve costs This covers out of pocket and reimbursed expenses of the Chairman, DC, ADCS, Secretary, Treasurer and helpers during the year, a5 well as miscellaneou5 expenses. 4. ftestrl¢ted Funds Balance bought forward Balance carried forward 3170 18289 In Out Transfers 7795 Jamboree Mobile Climbing Wall Pinewood Scout Centre Crystal Place Explorers Total 19175 1775 238C(I 4168 20682 4433 3003 28118 4433 4900 37301 14269 35219 12372 33831 7795 5, Tan8ible Assets Net Book Value 31112/22 5599 Net Book Value 01101122 7466 Additions Depreciation 1867 Mobile Climbing Wall Bears Wood Equipment Pinewood Hall Equipmenvcontents Total 4185 749 3436 9216 2304 6912 15947 20867 4920 The depreciation charge of £749 for Bearswood equipment is included in the campsite expenditure within the statement of financial artivities. Page 9 of 10

Croydon District Scouts Council Campsite5 Opening Balance Closing Balance Income Expenditure 39981 Transfers Pinewood Scout Camp Site Bear Wood Scout Camp Site Total 36884 9949 6852 21404 16258 36353 12250 13559 58288 26207 76334 12250 20411
Croydon District Scouts Explorers Units Opening 8alance Closing Balance Explorers Kenley Explorer Scout Unit Colliers Explorer Scout Unit. Croham Valley Explorer Scout Unit All Saints Explorer Scout Unit. Pinewood Seahor5e5 Explorer Scout Unit Purley Cross Explorer Scout Unit Crystal Palace Explorer Scout Unit Total *Units closed Income Expenditure Transfer 22279 5446 23141 6308 808 io -798 1408 2452 1601 2259 2750 -2750 13020 1243 10636 4534 10758 3518 12898 2259 5871 23622 11208 18285 30546 64385 49374 -3548 42009 Network Opening Balance Income Expenditure Closin balance 801 Croydon District Scout Network Page 10 of 10

Nirtes

Scouts Croydon District Trustees Annual Report & Accounts Croydon District Scout Council to 31st December 2022 EhVE&S cubs SCOUTS EXPLORERS network Active Support One District One Movement

Index Page Trustees Annual Report 34 Independent Examinerfs Report Statement of Financial Activities Statement of Assets and Liabilities Notes to Annual Report 9-10

Croydon District Scouts Council Campsite5 Opening Balance Closing Balance Income Expenditure 39981 Transfers Pinewood Scout Camp Site Bear Wood Scout Camp Site Total 36884 9949 6852 21404 16258 36353 12250 13559 58288 26207 76334 12250 20411
Croydon District Scouts Explorers Units Opening 8alance Closing Balance Explorers Kenley Explorer Scout Unit Colliers Explorer Scout Unit. Croham Valley Explorer Scout Unit All Saints Explorer Scout Unit. Pinewood Seahor5e5 Explorer Scout Unit Purley Cross Explorer Scout Unit Crystal Palace Explorer Scout Unit Total *Units closed Income Expenditure Transfer 22279 5446 23141 6308 808 io -798 1408 2452 1601 2259 2750 -2750 13020 1243 10636 4534 10758 3518 12898 2259 5871 23622 11208 18285 30546 64385 49374 -3548 42009 Network Opening Balance Income Expenditure Closin balance 801 Croydon District Scout Network Page 10 of 10

Nirtes