Faversham District Scout Council Annual Report and Accounts Year Ended 31st March 2024 Registered Charity Number". 284893 Scouts Faversham Favèrsham District Scout Council Page 2 of 13 LEGALAND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity Number. 284893 Scout Association Registration Number. 10001184 Hon President. Cllr A Hook Charity Trustees CLLr T J Martin. District Chair Mr S P Moore, Lead District Volunteer MrAI White Mr D P Darby Mr D Kirsch-mills. Distrirt Deputy Chair MrABSoffe Rev S D RowLands Iresigned 19 June 20231 Mr l R Parrett (resigned 16 November 20231 Mrs S F Beale Ms l L Greenwell Mr PJ White Mrj E Elliott Mr D J lones, Youth Commissioner Msv E Beale Mr K Barker (appointed 19 June 20231 Dr l Boyle, District Treasurer (appointed 19 June 20231 Holding Trustees Mr E Davis Mr K Neame Offical Custodian for Charitses (appointed 11 April 20231 Correspondence Addre$$ 15 Preston Park Faversham Kent ME13 8LH Website W+WI.favershamscouts.or .uk Independent Examiner Mr G D Smith FCA 5 Coppice View Weavering Maidstone Kent ME14 STX Faver5ham Distrirt SCO￿ Countil Pa8e 3 of 13 LEGAL AND ADMIN15TRAnVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Banks National Westminster Bank PIC 11 The Parade Canterbury Kent CTI 2SQ Scottish Widows Bank PO Box 883 Leeds LSI 9TY Investment Managers St James. Place Pic l Tetbury Road Cirencester Gloucestershire, GL7 IFP Faver5ham Distrirt Scout Council Page 4 of 13 DISTRICT TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustee Board of Faversham District Scout Council I'Distrirt' or Yrustees'l have the privilege of presenting their annual report for the year ended 31 March 2024. Objectives and Activities The Pur ose of Scoutin Scouting exists to actively engage and support young people in their personaL developmert empowering them tr) make a positive contribution to society. The Values of Scoutin As scouts we are guided bythese values.. Integrity - We act with integrity: we are hones¢ trustworthy and LoyaL Respect- We have self-respect and respect for others Care - We support others and take care of the wortd in which we live. Belief - We expLore our faiths. beliefs and attitudes. Co-operation - We make a positive difference: we cooperate wtth others and make friends. The Scout Method Scouting takes place when young people. in partnership with adults. work together based on the values of scouting and.. enjoy whatthey are doing and have - take part in artivfcies indoors and outdoors learn by doing share in spiritual reflection - tske responsibiknty and make choices undertake new and challenging activities - make and Irve by their Promise ain Activtties and Ob- The District is responsible for supporting the growth and development of scouting in Faversham and its surrounding villages. It does this primarily by providing support and encouragement to the four scout groups in the town. It has a parbcular responsibiLity for providing scouting directly to young people between the ages of 14 and 25 through its Explorer Scout Untts and Scout Network. The District also runs certain large events for its members as well as supporbng 8rticipab.on in county. national and international events. The District owns and operates Shepherd Park Scout Activity Centre in Sheldwich which provides some additional income to support the whole range of scouting activrties. It also owns other freehold properties and one leasehold property within the district which are used for scouting activities. The District 15 preparing to take a lease on an additional property which will be used fi)r scouting activities. The District meets the Charity Commission's pubtic benefrt criteria under both the advancement of education and the advancement of citizenship or community development headings. Faversham Distrirt SCO￿ Countil PaBe 5 of 13 DISTRlCt TRUSTEES REPORT FOR THE Y&IR ENDED 31 MARCH 2024 Structure, Governance and Management The District's governing documents are a constitution which is based upon 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 IPORI of The Scout Association. The District is a trust established under tts rules which are common to all scouts. The Trustees are appointed in accordance wtth the POR of The Scout Association. The District is govemed by tts Trustee Board. the members of which are the Charity Trustees of the scout district which is an educational chartty. As charity trustees they are responsibLe to the wider District Scout Council for complying wtth legislation applicable to charities. This incLudes the registration. keeping proper accounts and making retums to the Chartty Commission as appropriate. During the 202314 year. the Board consists (when fully stsffedl of 15 Members. The Chair. Secretary and Treasurer and eight other members are nominated or elerted at the AGM. These members are joined by the District Lead Volunteer and three members of his team who hold their trustee roLes ex officio. The Board has the authority to co-opt up to four additional members during the year if necessary. The County Commissioner and County Chair both have the right to attend meetings of the Board should they wish to do so. New rules have taken effect from l April 2024 and from the 2024 AGM the Board will consist of the Chair. Treasurer and 9 Trustees lincLuding ex offioo Trusteesl and meet every three rnonths. Members of the Trustee Board complete -Being a Scouts Trustee" ieaming with the first six months of joining the Board. The District Trustee 8oard exists to make sure the charty is weLL-managed. risks are assessed and mitigated, buildings and equipment are in good working order. and everyone follows legal requirements and the organisation's policies and rules. Their supt)ort helps other volunteers run high qualty and safe programmes that gives young people skills for life. Finally. the Distrirt Trustee Board has a general duty to ensure that scout groups wtthin the District are managed and governed in a way consistent with law and with POR. Where groups fall short of the expected standards. the district will assist and support them in achieving those standards. Faversham Distrirt Scout COU￿11 Page 6 of 13 DISTRICTTRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024 Structure, Governance and Management {contl The Trustees are aware of the major risks to which the District is exposed and have sought to take steps to mitigate these as far as possible. The Board wouLd tike to tske this opportunity to thank ali of our volunteers. both those on the front line and those whose contributs.ons go unseen by many. who give up enormous amounts of time to provide quality scouting to so many young people in our town. Achievements and Perforniance The District has continued to support the operation of four scout groups around Faversham providing scouting to over 350 young people, an increase of over 30 f¥om Last year. The Board are very happy with the rate of growth and hope that this continues in coming years. The District has direct responsibiLity for the provision of scouting to young people in the Explorer Scout and Scout Network sertions. This responsibilty is discharged via our District 14-24 Team. The Trustees continue to take a special interest in the 14-24 age range. It is the Trustees. intent to foster a seamless and enriching scouting experience. from early childhood through young adulthood, ensuring that the programs remain reLevanL chaLLenging and fulfilling for our oLder young people as they develop leadershbp skills and prepare for future endeavours. The District Leadership Team has outlined a comprehensive vision aimed at strengthening the volunteer base, enhancing support for scout groups, and embarking on new initratives to enrich the Scouting experience. Short-term objectives focus on preparing teams for organisational transformation. expanding volunteer numbers at the district leveL and reducing reLiance on key individuals within scout groups. The medium to long-term goals include opening new SquirreL Dreys, developing Shepherd Park. and planning for new scout groups in response to community growth. This Visbon sets a clear path for the Faversham Scouts. emphasising the importance of volunteer developmenL structural enhancements. and community engagement in achieving a vibrant and sustainable future for the districL A major focus of the year has been the transformation of the Volunteer Experience. aimed at revitaiising the distrirt through organisationaL ￿StruCtUring. improved volunteer welcoming processes. and enhanced training supported by a new digitsl system. This transformation includes a shift towards a team-based volunteering structure. slow intr(yJuction of specialised teams Like the Programme Team. Volunteering Development Team and the Support Team. These efforts reflert the district's commitment to creating a more flexible. inclusive. and efficient environment that supports the growth and development of both young scouts and volunteers. ensuring a rewarding and irnpactful Scouting experience for all involved. Faversham District Scout Council Page 7 of 13 DISTRICT TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024 Achievements and Perfomiance Icontl A new team has been appointed to manage Shepherd Park going forward. and the Trustees await with interest the team's plans for the development of Shepherd Park that will be put forward in due course to maximise its potential as a key asset for scouting in Faversham. Financial Review The District reports a cash defictt for the year of £5.10612023 surplu& £3.9591 The Distrirt's investment and savings reserve5 Stood at £161.35212023= £158.7271 at the year end. The full annual accounts for the year ended 31 March 2024 are appended to this report The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the distrirt should income and fundraising artivities fall short. The Trustees are satisfied that there is currently sufficient resources available to weather most risks that could be encountered. The District 15 in the very fortunate position to have been the recipient of several very signrficant legacies over the years. After a report authored by an independent financial adviser. the Board arranged for £134,753 to be transferred out of the St James, Place investment and into a 35-day notice interest-bearing bank account Approximately 26,728 units remains invested in a St James, PLace property fund and cannot be accessed because withdrawals have been temporarilv suspended. At 31 March 2024 this had a value ot £25.309. It is District policy to avoid using this capital for day to day purposes. instead reseNing it for key projects such as the development of Shepherd Park. Funds will not be deposited into or withdrawn from the investment or savings accourts without the approval of the District Trustee Board. The District Trustee Board approved this report on 16 May 2024. Signed on behalf of the District Trustee Board Trevor Martin District Chair Simon Moore District Lead Volunteer Faversham Dlstrlrt SCO￿ COU￿11 Page 8 of 13 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAVERSHAM DISTRICT scour COUNCIL Independent examiner's report to the trustees of Faversham District Scout Counal I report to the trustees on my examination of the accounts of the Faversham District Scout Council for the year ended 31 March 2024. Responsibillties and basis of report As the charity trustees of the Faversham District Scout Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'l. I report in respect of my examination of the Faversham District Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charty Commission under sects.on 14515llbl of the ACL Independent examiner's statsment I have completed my examination. I confirm that no material rnatter5 have come to my attention in connection with the examination giving me cause to believe that in any material respert. . accounting records were not kept in respect of the Faversham District Scout Council as required by 5ertion 130 of the Act or 2. the accounts do not accord with those records. I 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 understsnding of the accounts to be reached. Signed.. Narne: Relevant professional qualification or membership of professional bodies lif anyl-' Date.. ,/,/. Faversham Distrlrt Scout CoukKiI Page 9 of 13 RECEIPTS AND PAYMEKfs ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 2024 2024 2024 2024 TotsL 2023 TotsL Receipts ESU Monthly Fees Ivia bank and cashl Donations 3,786 3,786 4.770 412 175 5.685 3.667 254 4.770 412 Fundraising Red Panda GiftAio Shepherd Park carnpers Bailge and Unifomi Sales Re£1 Panda.. Other Income 175 38 3.233 1.066 5.685 194 194 Bank and Building Socth Interest Utits'tY&s and Insurance 1.295 1.298 3.453 2.400 3.453 2,4(K) 7.018 Wortd S¢outJamtM)ree Income Camps and ActNitSes Whole District Acuvities 403 208 Nefv40rk AttNities Explorer ACtivit￿S Cub Athitvès 1,884 1,884 4.945 617 SC 455 4.012 870 39 4.945 617 Beaver Acti¥￿e5 Young Leaders C•prtJL Movem•nt Transfer from Savingsllnvestments Total Recelpts io.(M)o 31.746 22.686 7.335 30.521 P•ym•nts Capitation paid to countylor ESUS iJtilitf5 Insurance Shepheril Park Maintenance Unrform and Badoes Activity Equipment Admin 2.112 2.112 8.777 4.083 9.124 1.767 2.328 4.397 3.406 379 8.777 4.083 9.124 242 277 1.712 258 258 600 Legal Costs Red Panda.. Gocardless fees Bank Cornmission CakvtatK)n adjustment Shepherd Park Projert Camps ahd Artryttles World Scout JamboroÈ Whole District Attiwtie5 Network ActNities Young Leader Athvities Explorer Athvtbes Cub Activit￿$ Beaver Artivities CawtaL m9￿m￿nt Transferto Savings 66 77 19 906 5,600 430 430 783 195 195 2,924 5.032 676 2.924 1.344 3.730 820 5.032 676 1.291 6.393 1.291 35.627 Totsl Payments Net of recoiptsllpaymentsl Transfer between funds 29.039 195 27,787 3,959 16.3531 1.873 14.480) 14.476 9.996 305 942 11,8731 19311 8.533 7.602 15,1061 305 15,106 23.509 18.403 3.959 19.550 23.509 Cash funds at 31$1 March 2023 Cash funds at 31st March 2024 500 805 FavÈrsham District kout Council Page 10 of 13 STATEMENT OF ASSETS AND LIABIUTIES AS AT 31 MARCH 2024 2024 2024 2024 2024 2023 Total Totsl Monetsry Assets Bank & cash DistTKt bank account Shepherd Park account Golden Lions ESU account Golden Lion5 ESU Cash Red Pandas ESU account Stottish Widows dep05itaccount Expense cards 8.303 1.380 1.525 10.633 1.380 1.645 22 16.076 23 4.035 1.645 22 3.893 3A93 241 587 18.401 3,117 238 241 63 9.987 525 20 7,609 23.509 Othef Monetary Assets St Jarnes, Place investment Isee note 4 Notwest interest-bearing S¥Virtgs lsee note 41 Badges rec•iv¥bit Shepherd Park fees receivable Cub and Be4ver activities re£eNabLe Utilities receivablelsee ThJte 111 World Jamboree 25,309 136.043 25,309 136.043 159,727 282 604 30 122 122 4.721 4,721 778 6.400 166.841 166.413 165,413 Monetary Liabilit￿$ Use of 8th F4vor5h4m h411 by Gpiden Lw$ Winter¢amp 2019 repayable to Mrs D Austin Expenses owed to Mr A Shepherd Due lor utilitie5 1.030 714 41 1.030 714 41 1,030 714 2,063 3,807 1.785 1.744 A88•ts r•taln8d for th• C￿rIt￿5 ovm 115• Land and building515ee nole 51 Shepherd Park development Ise• not• 61 Badge and xarf stock Stamp cOlLect￿n (see note 101 104.231 135.789 280 1.140 241.440 104.231 135.789 280 1.140 241.440 104.231 136.695 431 241,357 The Trustees of Faversham District kout Counol approved this rwrt on 16 May 2024. Signed on behalf of the Trustee5 Trevor Martin SrTK)n Moore Distrrt Lead Volunteer Distnrt Chair Faversham Dlstri¢t Scout Council Page 11 of13 NOTESTO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 l Accountin9 Policies Basis of Accounting The Accounts have been prepared on a re￿Ipts and payments basis in accordance with the requirements of the Charities Art 2011 and the Accounting and Reporting by Charities: Statement of Recommended Practice SORP leffective January 20151. 2 Funds The general fund represents the funds of the District that are not subjert to any restriction regaiding their use and are available for apptication to the general purpose of the Distrid. Restricted funds represent monies donated to the Distrirt for a specific purpose. The accounts include monetary transacbons. assets and liabilities for which the District Trustees can be held responsible. Subjert to the above, Receipts and Payments include income as received and expenditure when irrev¢xably paid. 3 Statement of Assets and Liabilities The following a55ets are recognised in the Statement of Assets and Liabilities.. • Any amount owing to the charity • Closing bank and cash balances as shown in the receipts and payments account. The lollowing Liabilities are recognised in the Statement of Assets and Liabilities.. Creditors for goods and seryices where the supply has been received or relates to the period ended 31 March 2024. Monies received in advante relating to following year. 4 Invested Funds The savings and investments earn interest and dividends and these are accumulated in the portfolio. On the basis that there is effectively a substanial unrealised gain during the year the Trustees have again taken the view that it is not appropriate in 2023-4 to reflect the accumlated income and unrealised gain as a receipt but add them to the value of the savings and investments. The comparative figures have been amended to be consistent The value of the invested funds increases and decreases with market price flucuations. The Trustees consider it would be appropriate to reflect such variations in vaLue in the accounts ntil such time time as they have materialised through a sale. At 31 March 2024 the market value of the investments was £25,309. Faversham District Scout Coun¢il Page 12 of 13 NOTESTO THE ACCOUNTS FOR THE YEAR ENOED 31 MARCH 2024 S Land and Buildings Faversham Dislrirt Scout Council owns three freehold properties within the districL all of which are used on a regular basis for scouting activities. Ownership has come about by way of gift or from funds gifted for the purpose. The figure in the accounts is an historic f igure and includes monies spent on improvements. It has not changed for a number of years and does not reflert the vaLue of the properties. The Di5trirt Trustees have sought without success to obtain a valuation of the properties wrthout incurring valuation fees. Given that there is no plan to dispose of any of the properbes or use their value for any other purposes. the Trustees are of the opinion that knowledge of their value would have little more than curiosity value. As such the expendiiure of valuabLe scout funds on such an exercise is not considered to be necessary. Values for insurance purposes are kept under review and cover at the 2023 renewal was set at £1.43m. 6 Shepherd Park Development The figure comprises the construction costs of the north field toilet block plus architect fees. planning applications and similar costs. and the cost of fundraising. 7 Restrirted Funds Balance Balance 31.03.2024 01.04.2023 Income Expenses Fire pit Start-up grant 500 500 500 11951 11951 305 500 500 805 Restricted funds comprise a grant provided by County120221 for the erertion of a fire pit at Shepherd Park and the first instalment of a grant towards a Young Leader unit120231- 8 Designated Funds Balanc• Balance 31.03.2024 01.04.2023 Income Expenses Transfer Network Golden Lions ESU 1.302 4.034 3.158 39 8,533 1.302 1.866 4.211 224 1.378 4.666 11.4811 13.6211 12.0661 Red Pandas ESU Young Leaders 185 11,8731 6.044 15.1021 7,602 Faversham District Scout Council Page 13 of 13 NOTES TO THE ACCOUNT5 FOR THE YEAR ENDED 31 MARCH 2024 9 Trustees expenses Trustees were not paid any remuneration or expenses during the year or expenses12023.. Nill. 10 Contingent Asset The Faversham District Scout Council is the beneficary of a legacy from the estate of the late Alan Swan, a Long time scout leader who died 20 March 2021. The legacy consists of his entire stamp collection which is to be sold at auction with an estimated minimum value of £1, 140 after deduction of costs. It is therefo￿ now recognised as a non-monetsry asset. 11 Money due from groups for utilities at Shepherd Park The District Trustees recharge groups a propotion of the utility costs for their use of Shepherd Park. The formula has been in use now for more than ten years and for financial year 2024-5 onwards. a session fee will be levied instead. The figure shown represents the amount recoverable from groups under the formula for the final time.