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2020-12-31-accounts

Richmond upon Thames District Scout Council

Patron HM The Queen President HRH The Duke of Kent Founder Robert Baden-Powell OM Chief Scout Bear Grylls

Scout Council District Registration Number: 14119; Registered Charity: 289912

Trustees’ Annual Report

and

Financial Statements

for the year ending

31[st] December 2020

County of Greater London South West RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL

Registered Charity No 289912

Annual General Meeting

Sunday 12th September 2021 at 3:00pm The Hub, Kerswell Hall, Wills Crescent, Hounslow

Agenda

1 .Welcome

  1. Apologies for absence

  2. Minutes of last year’s AGM

  3. Reports--District Chairman

  4. --District Treasurer

  5. --District Secretary

  6. Approval of District Reports, Annual Report and Financial Statements for year ending 31[st] .December 2020

6. Election of District Officers

7. County Commissioner, Greater London South West, Owen Purcell

  1. Deputy Mayor, London Borough of Richmond upon Thames, Cllr. Suzette Nicholson

9. AOB

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County of Greater London South West

RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL Registered Charity No 289912

Minutes of the Virtual ANNUAL GENERAL MEETING held on Thursday 10th September 2020

1. WELCOME:

District Chairman, Jill Fielder, welcomed everyone to this meeting. Jill welcomed our County Commissioner, Neil Findlay, our President, Robin Corti and Vice Presidents.

2. APOLOGIES: David Clay.

3. MINUTES OF 2019 ANNUAL GENERAL MEETING

These had been included in the Trustees’ Annual Report, which could be seen on the Richmond Upon Thames District web site. These were agreed and adopted.

4. APPROVAL OF ANNUAL REPORTS FOR YEAR ENDING 31[st] DECEMBER 2019

Copies of the District Reports for everyone to read could be found on the District web site.

5. APPROVAL OF FINANCIAL STATEMENTS FOR YEAR ENDING

31[st] DECEMBER 2019.

The Annual Report included the Financial Statements for 2019. The accounts had been signed off by our Auditor without any concerns. There were no questions for the Treasurer.

The District Financial Statements were approved.

6. ELECTION OF DISTRICT OFFICERS

Nomination for Chairman. The DC, Phil Hunt, nominated Jill Fielder as Chairman, who agreed to continue. This was approved.

Carol Corti has decided to step down as District Secretary, after 14 years. Jill thanked Carol and said that she has agreed to take on other roles in the District. Carol will stay on the Awards Committee and take on some of the administration. She will also join the Appointments Committee. We will be looking for a new District Secretary.

Patrick Ducker was nominated for the post of District Treasurer. Patrick agreed to continue. Patrick was elected nem. con. .

The Meeting approved the DC’s nominations for co-opted members to the District Executive: Gill Brewer, Ossie Stanley, Lou Flynn, Tim Grebot and Nigel Waine, David Isaac, Ian Flynn.

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The election of members to represent the Sections on the District Executive was noted:

Sarah Kershaw - Beavers
Mike Gray - Cubs
Mike Clements - Scouts
Martin Wood - Explorers
Donna Wilson - GSLs
Alan Brewer - SAS
Jonny O’Neil - Youth Commissioner
Sally Milner - Youth Commissioner

Election of Auditor:

Chandrasih Sisodia, a professional accountant, had examined and approve the accounts for 2019 and is prepared to examine our accounts again next year. His election as Independent Examiner was agreed at the meeting.

7. COUNTY COMMISSIONER

Neil Findlay thanked Phil for inviting him to our AGM. Pre-covid, we had good numbers and January figures show a high increase. All Districts have some great plans for 2020 and some have had to put things on hold. For the first time in history we have screen time and not green time. It is great to see how Richmond is changing to the changes. We should carry on as we were. Scotland has now moved to yellow. We are still in unchartered waters. We will probably see some loss of numbers, but we hope we can move forward.

8. DISTRICT COMMISSIONER

The DC said that because of the lock down situation we have a backlog of awards. A special award for the AGM this was awarded in February. We can do this virtually. A Bar to the Award of Merit to Pam Dixon. Congratulations. Pam has worked very hard and recently retired as ADC Cub Scouts. Pam has done a tremendous amount of work, so many thanks from Phil and the District. Phil wanted to say thank you to all the Team. He said he is very proud to be part of the Team. He said we are going through a difficult time and thanked everyone for keeping everything together. We will be going back perhaps a little weaker, but looking forward to some of the challenges. A good Team. Thank you.

Jill thanked all the leaders as it has been a challenging year. Jill also thanked Phil and asked him to thank his Wife, Claire.

9. ANY OTHER BUSINESS

None.

10. CLOSE OF THE MEETING

The meeting closed at 8.18pm.

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Annual Report, and Financial Statements

REFERENCE AND ADMINISTRATIVE DETAILS

Governing Document

Royal Charter 4th January 1912, as amended 19 July 1991

Objectives

To promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.

President:

Mr Robin M Corti

Vice Presidents: Cllr Alan Juriansz Cllr Tony Arbour, JP MLA Mrs Penelope Bell-Wright

Trustees

All served from 1st January 2020 to 31st December 2020 unless noted.

Details regarding recruitment/appointment and training of Trustees are shown under Governance & Management

Mr Philippe Hunt Ex Officio District Commissioner
Mrs Barbara Jill Fielder Elected District Chairman
Mr Timothy Anthony Grebot Nominated Deputy District Commissioner
Mr Patrick Leopold Ducker Elected District Treasurer
to 10thSept. 2020 Mrs Carol Ann Corti Elected District Secretary
from 10thSept. 2020 Mrs Pamela Dixon Nominated District Secretary
Ms Sally Milner Nominated District Youth Commissioner
Mr Jonny O’Neil Nominated District Youth Commissioner
Mr Alan Paul Brewer Elected Scout Active Support
Mr Martin Brian Wood Elected District Explorers Scout Leaders
Mrs Donna Wilson Elected Group Scout Leaders
Mr Michael David John Clements Elected Scouts Section Representative
Mrs Michael Gray Elected Cub Scouts Section Representative
Mrs Sarah Louise Kershaw Elected Beaver Scouts Section Representative
to 10thSept. 2020 Mr Martyn John Day Nominated by District Commissioner
Mr Roger Albert “Ossie” Stanley Nominated by District Commissioner
Mr Nigel Jeremy Waine Nominated by District Commissioner
Ms Louise Flynn Nominated by District Commissioner
Mrs Gillian Margaret Brewer Nominated by District Commissioner
Mr Ian Flynn Nominated by District Commissioner
Mr David Michael Issac Nominated by District Commissioner

District Registration Number with the Scout Council: Charity Registration Number : Bankers :

Custodian Trustee

Custodian Adviser

14119 289912

National Westminster Bank, Twickenham CAF Bank Ltd. West Malling, Kent Scout Association Trust Corporation

None

Website:

www.richmondscouts.org.uk

Principal Address:

Mrs B.J. Fielder, Chairman, Richmond upon Thames District Scout Council, 79 Wills Crescent, Hounslow, TW3 2JE

Telephone: 020 8755 0373 Email: chair@richmondscouts.org.uk

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STRUCTURE, GOVERNANCE AND MANAGEMENT

The Richmond upon Thames District Scout Council is an autonomous charity affiliated to the County of Greater London South West Scout Council (GLSW), and to the Scout Association. The rules under which the District Council operate are authorised by the Bye-Laws of the Scout Association, known as Policy, Organisation and Rules (POR), which, in turn, are authorised by the Royal Charter.

The District Council acts as an umbrella organisation to the individual Scout Groups operating within its geographical area, who are autonomous charities, and subject to the same rules.

The District Council directly administers the Explorer Scout Units within its area, as well as other District organisations.

All those joining any of the Scout Groups, Units or other organisations which operate within the remit of the District Council become members of the Scout Association.

The District Scout Council is the electoral body of adults which supports Scouting in the district and it is from that body that the District Executive Committee is nominated/elected/co-opted and to which the District Executive Committee is accountable. All members of the District Executive Committee become Trustees as a result of their respective offices

Governance and Management

The District Commissioner (DC) is appointed by the County Commissioner, a member of GLSW.

The Chairman is nominated by the District Commissioner, and his/her appointment approved at the Annual General Meeting.

The District Secretary and Treasurer are elected at the Annual General Meeting.

Representatives of the leaders of each stage of Scouting are elected by their colleagues to act as their representatives, and as members of the District Executive Committee.

Under the Scout Association Policy, Organisation and Rules (POR), the DC can nominate further members of the District Executive Committee, for approval at the Annual General Meeting. The number of nominated members cannot exceed that of elected members.

All members of the District Executive Committee are subject to Enhanced Clearance by the Disclosure and Barring Service (DBS) (previously the CRB) and are given training appropriate for their post by the District Training Officer or his/her nominee.

The Trustees making up the Richmond upon Thames District Executive Committee meet at least six times a year, and are responsible for:

  1. The maintenance of District Property

  2. The raising of funds and administration of District finance

  3. The insurance of persons, property and equipment

  4. District public occasions

  5. Assisting in the recruitment of leaders and other adult support

  6. Appointing any sub-committees that may be appropriate

  7. Appointing any District Administrators and Advisers other than those who are elected.

At their meeting on 2[nd] October 2018 the District Executive Committee agreed to the establishment of a Finance and General Purposes Sub-Committee to consider financial and general administrative matters in detail and make recommendations. In addition to the

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Chairman, Secretary, Treasurer, District Commissioner and Deputy District Commissioner, members of the sub-committee may be nominated for their experience or specialist knowledge.

In 2020 the Committee was chaired by Alan Brewer, Gill Brewer acted as Secretary

Day to day decisions affecting the operation of the affiliated Scout Groups are made by the District Commissioner, after appropriate consultation.

Day to day administration decisions are made by the Chairman, after appropriate consultation.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust. They are also responsible for safeguarding the assets of the District Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the preparation of the Annual Report and Financial Statements in accordance with the Bye-Laws of the Scout Association and the Charity Commissioners.

These require the District Executive Committee to select and apply suitable accounting policies and then apply them consistently, to make reasonable and prudent judgements, and to prepare financial statements on the “going concern” basis for each financial year in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities (Charities SORP 2005).

Each Scout Group is an educational charity in its own right and must produce Group accounts in line with the reporting procedures. Some Groups are also registered charities, in which case they must produce Group accounts in line with the reporting procedures and provide an annual report to the Charity Commission. All members of Group Executives are Charity Trustees..

The financial statements are subject to Independent Examination by a suitably qualified person.

RISK AND CORPORATE MATTERS

The Trustees take a cautious approach to risk. To that end they have taken steps to identify the major risks to which the District and Groups are exposed and taken necessary steps to mitigate them.

Individual members of the Scout Association are automatically covered by insurance through payment, by the District Council on their behalf, of capitation.

Risk Management Register.

Following the adoption of the Risk Management Register prior to the AGM in 2015, further meetings have been held to determine the appropriate steps that needed to be taken to mitigate the risks concerned. The Register will continue to be reviewed annually. It was last reviewed by the Finance & General Purposes Committee in July 2019 and the updated version agreed by the District Council at their subsequent meeting that month. A summary of the actions that have or are to be taken are shown below:

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Risk Management Register as at July 2019.

Potential risk Potential impact Steps to mitigate risk Actions

Highly Damaging Potential Risks (High Likelihood & High Impact)

None

Very Damaging Potential Risks (Moderate Likelihood & High Impact)

Trustees' fail to
understand and correctly
conduct their
responsibilities
Damage to reputation of
Richmond upon Thames District
Scout Council

Loss of charitable status		  Provide training for
trustees specific to their
role.
Training Manager regularly reviewing and
ensuring all Exec Members have completed
mandatory training.

Whistleblowing Policy and County contact
published.
Breach of Child Protection
Legislation
Reputational Damage

Legal penalties

Action for negligence.		  Training
 Clearance of Volunteers
 Monitoring of adherence
to POR
Training Manager regularly reports on current
position to District Exec.

Clearance through Disclosure and Barring
Service (DBS) organized by Appointments
Secretary, Lou Flynn..

Compass (HQ) maintains register of leaders and
their DBS dates/numbers.

GSLs to ensure Leaders complete mandatory
Safeguarding Training.

Adherence to POR is the responsibility of
individuals. Use of POR should be included in
training. NB Full generic Job Descriptions,
guidance and e-learning modules are available
for all posts from
http://members.scouts.org.uk/supportresources

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Damaging Potential Risks (Moderate Likelihood & Moderate Impact)

Loss of key staff
Experience or skills lost.		  Succession planning.
Chairman & DC to identify key post holders and
risk to District of such loss. Register is held by
District Secretary. To be reviewed annually after
the AGM
Failure to recruit sufficient
numbers of adult
volunteers
Inability to meet demand for
scouting.		  Ongoing recruitment
campaigns.
Appointment of ADC for Adult Support.
Delays or failures in
Project or service
development
Compatibility with objects,
plans and priorities.

Funding and financial viability.

Project viability.

Skills availability.		  Project appraisal and
costing procedures.
 Authorisation procedures.
 Monitoring and reporting
procedures.
District Projects to be defined and identified,
with named officer responsible.

Authorisation, including financial exposure, thru’
District Exec.

Project officer to report to District Exec.
Budgetary control and
financial reporting
Budget does not match key
objectives and priorities.

Decisions made on inaccurate
financial projections or
reporting.

Decisions made based on
unreliable costing data.

Inability to meet
commitments or key
objectives.		  Budgets linked to business
planning and objectives.
 Timely and accurate
monitoring and reporting.
 Proper costing procedures
for product or service
delivery.
 Adequate skills base to
produce and interpret
budgetary and financial
reporting.
Lack of routine annual expenditure makes
budgeting inappropriate except for specific
projects. (see below)

Detailed financial report circulated at each
meeting of District Exec.

Requests for payment to fall under “expected
expenditure” or to be specifically authorised by
Exec.

All expenditure, including claim for expenses, to
be properly documented and authorised by two
officers of Exec.

Appointment of financial officers capable of
responsibility.

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Fund raising
Insufficient to meet
outgoings.

Damage to reputation for
inappropriate methods.

Breach of law and regulations.		  Budget for income and
expenditure requirements
and monitor.
 Follow Scout Association
guidance.
Fund raising should be linked to District Projects,
be “low key”, and be monitored by Project
Officer, appointed by District Executive, to
ensure adherence to guidelines etc.
Failure to follow POR of
the Scout Association
Invalidation of insurance
cover.

Reputational Damage.		  Monitor compliance
 Breaches to be reported
to DC for urgent action.
Adherence to POR is the responsibility of
individuals. Use of POR should be included in
training.

NB. Full generic Job Descriptions, guidance and
e-learning modules are available for all posts
from
http://members.scouts.org.uk/supportresources

NB. District specific variations and additions to
be agreed by District Executive.

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INVESTMENT POLICY

The Trustees cautious approach to risk extends to its investments, and its reserves are only placed with highly secure, low risk funds. Day-to-day funds are kept with a “high street” bank, and cash is held for the shortest possible time before being paid into a bank.

By investing through the Scout Association and The COIF Charities Deposit Fund, the Trustees seek to benefit from their published social, ethical and environmental investment policies.

RESERVES POLICY

It is the intention of the District Council to hold sufficient reserves in cash and short-term investments to:

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OBJECTIVES, ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

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

District Development and Growth Plans

The District Development 5 year Plan (2018-2023) was launched in September 2018. Shortened to ‘Our Plan’, its main objective is described as:

“ We will support amazing leaders to deliver an inspiring programme and prepare more young people with skills for life .”

We will achieve this by:

Our Plan is under constant review to ensure that it meets current requirements.

The Covid-19 pandemic and the reorganisation of the GLSW County Team have contributed to a revised Plan to include some new priorities. These will be announced at the District Conference in September 2021.

Covid-19

Despite two national lockdowns over a period of almost 17 months where face-to-face Scouting was not possible, thanks to the phenomenal dedication of our Leaders and other volunteers as well as support from Greater London South West County, Scout HQ and elsewhere, thousands of young people in all Scout Groups across the District were able to enjoy a new form of Scouting – namely, home Scouting on online Zoom.

Our young people, supported by their families were able to enjoy practicing their Scout skills such as cooking, arts and crafts, building and even camping – albeit in the confines of their own homes behind a computer screen. Spending nights camping underneath the kitchen table was a whole new experience for everyone.

The District website www.richmondscouts.org.uk thanks to Peter Tomlin ADC Planning, was a source of some fantastic ideas for activities during this time. So much so, that at its peak our website attained hundreds of ‘hits’ for online Scouting activities – second only to the national Scout UK website itself.

Thanks to our team of brilliant Leaders, almost all Scout Groups were able to provide a high quality online Programme. Consequently many young people in this District continued with their Scouting. Whilst a decline in numbers was expected at census time in January 2021, at 12% it was nowhere near the predicted national figure of 25%-30%

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The pandemic also presented a financial risk to many Groups whose income would have been impacted by the reduction in membership fees and loss of income from other sources such as hall hire or fundraising events. The District was able to help Groups in securing Government grants or provide direct financial support if required. Consequently, no Group in the District has suffered financial hardship as a result of Covid-19.

In summary, Richmond upon Thames District dealt with the challenges head on and, as result has made the District ever stronger.

A progress update will be presented to the District Scout Council at the District Conference in September 2021.

Membership

Total youth Membership decreased, but the drop was not as much as feared. The 12% fall was mainly in the Beaver Section, in line with the national trend. However, it is expected that the mini-census in October 2021 will show that numbers will have recovered.

As at January 2021 2020 2019 2018 2017 2016 2015 2014
Youth members 1,937 2,209 2,197 2,081 2,056 2,110 2,018 1,996

The numbers of adult volunteers, spilt here by the Programme Delivery teams (e.g. uniformed Leaders) and Support personnel (e.g. Group Trustees) remains strong

As at January 2021 2020 2019 2018 2017 2016 2015 2014
Programme delivery 365 366 335 349 368 304 272 308
Support personnel 221 243 227 161 174 93 81 87

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FINANCIAL REVIEW

Under Scouting’s Policy Organisation and Rules (POR), revised in May 2021, the District Council is directly responsible for the activities of any District Activities that it authorises, including the District Scout Shop, together with all Explorer Units, District Network and District SAS Unit. The financial records for all these have therefore been consolidated with those of the District Council in the preparation of this report.

At their meeting on November 15[th] 2012 the Trustees and Executive Committee of the Richmond District Scout Council, agreed to merge the Charity “ 6[th] Richmond (Lady Archers Own) Scout Group ” with the Charity “ Richmond upon Thames District Scout Council” . with effect from 1[st] April 2012. This merger was subsequently approved by the Charity Commission. The accounts have been consolidated with those of the District Council.

Following extensive discussions and a detailed review of their proposals, the District Executive agreed to support the construction of a new Scout Hut (Phoenix II) at Petersham and Ham by a grant of £25k and a loan of £50k, repayable over 10 years at nominal interest. The loan was transferred on 27[th] August 2020.

A request for help with major roof repairs to their Hut was received from 3[rd] Whitton, and interest-free loan of £7k over 10 years was agreed. The funds transferred on 12[th] September 2019

At their meeting on 30th June 2020, the District Executive Council accepted the proposal, put forward by the District Commissioner, to establish a separate Uniform Shop with its own Bank Account based at the District Headquarters. When circumstances allow, a physical shop would allow purchasers to view, buy and collect items. It was intended to operate these arrangements on two occasions a week.

The previous arrangements for the supply of Badges etc., would remain unchanged.

The surplus from both Shops would be transferred to General Funds.

As a result of the restrictions imposed to combat the Civid-19 virus, most Scout activities were curtailed from March 2020. After a limited relaxation in the Autumn Term, when London entered Tier 2, restrictions were imposed again from December 2020. This has resulted in a corresponding reduction on financial activities.

Under Accounting Policy 2.2 a liability for the sum due to the Credit Card Company for the purchase of supplies for the Scout Uniform Shop in December has been raised.

In common with other parts of the Scout Association, the District Council depends on a significant number of adults giving freely of their time and expertise. The total amount of time given in 2020, similar to that in 2018, is estimated as

Management &
Leadership of
District Council		 Support of the
operation of District
Council		 Management &
Leadership of
ExplorerUnits		 Regular Activities
of Explorer Units		 Overnight Camps
& Activities of
ExplorerUnits
4,200 Hours 5,300 Hours 450 Hours 1,400 Hours 260 Days

.

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Independent examiner’s Report to the Trustees of Richmond upon Thames District Scout Council

I report on the accounts of the Trust for the year ended 31[st] December 2020, which are set out on pages 16 to 23.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s 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 Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

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 understanding of the accounts to be reached

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RICHMOND UPON RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL THAMES DISTRICT SCOUT COUNCIL THAMES DISTRICT SCOUT COUNCIL THAMES DISTRICT SCOUT COUNCIL
BALANCE SHEET
Fixed Assets As at 3 1/12/20 As at 3 1/12/19 As at 3 1/12/18
£ £ £ £ £ £
Tangible Assets
District HQ @Kerswell Hall b/f 25,401 31,751 38,102
District HQ @Kerswell Hall;additional costs 201 4
Depreciation(straight line)over 10 Years (6,351 ) (6,351 ) (6,351 )
Total Tangible Assets 19,050 25,401 31,751
Investments(COIF Charities Investment Fund) No of Units
Richmond District Scout Council 6,210.86 111,645 104,905 89,193
6th Richmond ScoutingCentre 1,597.46 28,715 26,982 22,941
Total Fixed Assets 140,360 131,887 112,134
Current Assets
Badge Stock 2,830 2,333 2,983
Uniform Stock in Hand 3,947 3,286 2,845
Scout Association Short term Investment 6,569 6,569 6,541
6th Richmond ScoutingCentre - Deposit Fund 26,379 26,379 26,379
Cash at bank and in hand
District Council - Natwest Current Account 47,499 70,933 51,971
District Council - Natwest Reserve Account 10,220 10,211 10,191
District Council - CAF Current Account 25,544 69,262 99,682
District Council - ShopCAF Account 353
6th Richmond ScoutingCentre - Current Account 127,101 98,511 80,403
Explorers & Explorer Units 37,778 35,608 37,364
Other Scout Units 20,219 16,111 19,437
Total for Cash at bank & in hand 268,714 300,635 299,048
Accrued Income
Current Debtors(Scout Groups) 57,000 7,000
Total Current Assets 365,440 346,202 337,796
less
Total Current Liabilities 1,191 1,243 (2,349 )
Net Current Assets 364,249 344,960 335,447
Net Assets 523,659 502,248 479,333
Represented by
General Fund
Total B/f 403,811 368,760 341,089
6th Richmond ScoutingCentre - Unrestricted Funds 89,645 89,645 89,645
Surplus/(Deficit)on Year 19,233 512,689 35,052 493,457 27,672 458,405
Restricted Funds
Twickeree 5,500 5,500 5,500
International Fund 2,209 18,219
Jamboree: General Fund (19,373 )
Jamboree: Specific Participants 14,630
Jamboree Fund(2023) 1,250 879
Vic DominyFund 1,500 1,400 1,100
Gift Aid Reclaimed 214 214
Fund Raising 428 428 428
Uniform ShopSet UpCosts (270 )
RuT Uniform Shop 353
Suspense Account - 371 210
10,970 8,791 20,927
523,659 502,248 479,333
Signed
Barbara Jill F ielder Patrick Leopold D ucker
Chairman Treasurer
Date 15th July2021 Date 15th July2021

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RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL

RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL RICHMONDUPON THAMES DISTRICT SCOUT COUNCIL
Statement of Financial Activities for the year ended
31st December 2020 31st December 2019 31st December 2018
Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted
Funds Funds Funds Funds Funds Funds Funds Funds Funds
Movements inCash & Bank
Total IncomingResources 102,011 95,192 6,819 235,401 136,831 98,570 151,429 124,183 27,247
TotalOutgoingResources 133,880 79,240 54,639 232,679 114,973 117,706 164,568 136,379 28,189
expended in furtherance of charitable activities -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- --------------------
NetIncoming (Outgoing)Resources (31,868) 15,952 (47,820) 2,722 21,858 (19,136) (13,139) (12,197) (942)
Non Cash Activities
Gains (losses) on InvestmentAssets 8,473 8,473 19,753 19,753 (3,547) (3,547)
AdditiontoLongTerm Debtors 50,000 50,000 7,000
AdditiontoInvestmentAssets (at cost) 50,000 50,000
AdditiontoFixedAssets - - - - -
Depreciationof FixedAssets (6,351) (6,351) (6,351) (6,351) (6,351) (6,351)
Changein value ofStock in Hand (Badges) 498 498 (651) (651) (116) (116)
Changein value ofStock in Hand (Uniforms) 661 661 442 442 (118) (118)
-------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- --------------------
NetMovementin Funds 21,413 19,233 2,180 22,916 35,052 (12,136) 26,730 27,672 (942)
Funds Brought Forward 502,246 493,456 8,790 479,333 458,406 20,927 452,604 430,735 21,869
-------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- -------------------- --------------------
Funds Carried Forward 523,659 512,689 10,970 502,249 493,459 8,791 479,333 458,406 20,927

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Income and Expenditure Income and Expenditure Richmond u pon Thames Richmond upon Thames District Richmond upon Thames District
Year ending 31st December 2020 District Sc out Council Consolidated Total
UNRESTRICTED FUNDS
Gross Subscription Received 95,229.00 116,182.21
less Capitation ( 74,001.50 ) ( 88,173.50 )
Refunds to Units/Groups
Net Subscriptions 21,227.50 28,008.71
Voluntary Income
Funds raising for general activities 11,890.65
Donations 500.00 765.00
Jack Petchey Awards 1,116.67
Legacies etc
14th Richmond Water Activities
District Beaver & Cub Events
Non specific grants 10,621.25
Loans
Other income 213.00 213.00
Total Voluntary Income 713.00 24,606.57
Non Voluntary Income
Training Fees 215.00 215.00
Badge/Uniform Income 12,848.35
less Badge/Uniform Expenditure ( 2,000.00 ) ( 13,228.47 )
Scout Premises-Rental Income 21,375.00
Scout Premises-Reimbursement of Services Cost 1,716.65
Scout Premises-Occassional Use
6th Richmond Souting Centre 2,062.00 2,062.00
Interest 17.23 86.53
Investment Income 3,220.33 4,048.60
Misc Income 225.00
Total Non Voluntary Income 3,514.56 29,348.66
Total Income 25,455.06 81,963.94
Expenditure for General Scouting Activities
General Activities 1,535.33 15,069.86
St Georges Day Parade
Purchase of Equipment 35.98 856.69
Repair of Equipment
Accomodation Costs 2,293.44
Grants to Scout Groups 25,500.00 25,500.00
Transfer to Vic Dominy Fund 100.00 100.00
Transfer to International/Twickeree Fund 2,209.00 2,209.00
Pulse
6th Richmond Souting Centre 2,062.00 2,062.00
Misc Expenditure 36.83
Total General Expenditure 31,442.31 48,127.82
Overhead Costs
Indirect Costs 270.16 270.16
Admin Costs 111.55 209.57
District Officers Expenses 73.35 73.35
District HQ (Kerwell Hall) Running Costs 3,239.68 3,239.68
Insurance 1,167.88 2,650.21
Training 2,860.02 2,860.02
AGM & Presentation Evening 117.74 117.74
Scout Premises-Services Cost for Reimbursement 1,110.90
Scout Premises-Repairs to Premises 2,062.00
Minibus/Trailers
Badges, Uniforms 20.25 169.18
Donations
Badge Shop Costs 498.45 498.45
I. T. Support inc OSM 4,622.80 4,622.80
Total Overhead Costs 12,981.88 17,884.06
Total Expenditure 44,424.19 66,011.88
SURPLUS on UNRESTRICTED FUNDS ( 18,969.13 ) 15,952.06
RESTRICTED FUNDS
(including Designated Funds) OpeningBalance
Income for Specific Activities 1st January2020
Twickeree 5,500
Fund raising & transfers for International Fund - 2,209.00 2,209.00
Jamboree: General Fund (22/7/19-2/8/19) -
Jamboree:Specific Participants -
Jamboree 2023 879 370.84 370.84
Scout Network (Nexus) -
Jack Petchy Fund -
Loans to Scout Groups, repaid ( 7,000 )
Vic Dominy Fund 1,400 100.00 100.00
Gift Aid Reclaimed 213 1,762.75 1,762.75
Fund raising 428
RuT Uniform Shop 2,375.97 2,375.97
Suspense Account 371
Toal Income for Specific Activities 1,790 6,818.56 6,818.56
CurrentBalance
Expenditure for Specific Activities 31 December 2020
Twickeree 5,500
International Fund 2,209
Jamboree: General Fund -
Jamboree:Specific Participants -
Jamboree 2023 1,250
Jack Petchy Fund -
Loans to Scout Groups ( 57,000 ) 50,000.00 50,000.00
Specific Grants-Vic Dominy Fund 1,500
Gift Aid Repaid - 1,975.75 1,975.75
Donations & Gifts from Fund Raising 428
Uniform Shop Set Up Costs ( 270 ) 270.00 270.00
RuT Uniform Shop 353 2,022.83 2,022.83
Suspense Account - 370.84 370.84
Toal Expenditure for Specific Activities (46,030 ) 54,639.42 54,639.42
SURPLUS/(DEFICIT) on RESTRICTED FUNDS ( 47,820.86 ) ( 47,820.86 )
SURPLUS/(DEFICIT) on ALL FUNDS ( 66,789.99 ) ( 31,868.80 )

Page 18

RICHMOND upon THAMES DISTRICT SCOUT COUNCIL

Notes to the accounts

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Charity Law and Scout Association Regulations require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the District Council and of its financial activities for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the District Council and enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the District Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

1. Basis of Preparation

1.1 Basis of accounting

The financial statements have been prepared in accordance with applicable Accounting Standards including the Statement of Recommended Practice ‘Accounting and Reporting by Charities (SORP 2005), with the Charities Act 1993 and under the historical cost accounting rules (except that investments are shown at market value)

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

2. Accounting policies

These accounting policies have been applied by the charity

2.1 Income

2.1 Income
Recognition of These are included in the Statement of Financial Activities (SoFA) when:
incoming the charity becomes entitled to the resources;
resources the trustees are certain they will receive the resources; and
the monetary value can be measured with sufficient reliability.
Incoming resources Where incoming resources have related expenditure (as with fund raising or
with related contract income) the incoming resources and related expenditure are
expenditure reported gross in the SoFA.
Grants and Grants and donations are only included in the SoFA when the charity has
donations unconditional entitlement to the resources.
Tax reclaims on
donations and gifts		 Incoming resources from tax reclaims are included in the SoFA when they
have been received from HMRC
Contractual income
and performance
related grants		 This is only included in the SoFA once the related goods or services have
been delivered.
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the
charity or the amount actually realised.

Page 19

Gifts in kind for sale or distribution are included in the accounts as gifts if their value is in excess of £500 and only when sold or distributed by the charity.

Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

The value of the portacabins, donated by the Borough and used as a basis for the new HQ has not been included as their value, as received, is impossible to determine

These are only included in incoming resources (with an equivalent amount in Donated services resources expended) where the benefit to the charity is reasonably and facilities quantifiable, measurable and material (above £500). The value placed on these resources is the estimated value to the charity of the service or facility received.

The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report.

Investment income This is included in the accounts when received

Investment gains This includes any gain or loss on the sale of investments and any gain or loss and losses resulting from revaluing investments to market value at the end of the year.

2.2 Expenditure And Liabilities

Liability recognition

Depreciation

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Depreciation is calculated to write off the cost of all tangible fixed assets, in equal annual instalments over their useful lives, normally estimated at 3 years, from the time when the asset was first brought into use. Because the new HQ is likely to be used for a period longer that other, smaller, items, the cost will be depreciated over a period of ten years.

Governance costs

Include costs of the preparation and/or examination of statutory accounts and cost of any legal advice to trustees on governance or constitutional matters.

2.3 Assets

Tangible fixed assets for use by charity

Tangible Fixed Assets refers to the new HQ at Kerswell Hall, tentage, cooking facilities for camping, IT equipment and associated items.

These are capitalised if they can be used for more than one year, and cost at least £500. Assets are capitalised where the cost of purchase exceeds £2,000.They are valued at cost or value to the charity on receipt.

Investments Capital

The charity presently holds investments only as Income Units in COIF Charity Funds, managed by CCLA. These are valued daily by CCLA, and their value at the date of the Balance Sheet taken from published sources

As at 31stDecember 2020 the
amounts involved were
In the name of Richmond District
Scout Council
in the name of 6thRichmond (Lady
Archers Own) Scout Group		 No. of Units Held Value per
Unit p
6,210.86 1797.57
1,597.46 1797.57

Funds Unrestricted Funds

Restricted Funds

Badges Stock and Uniform Stock

The Net Assets of charity are represented by the following funds:

These may be used for any purpose in connection with the Charities’ stated aims and objectives.

Funds raised, or donated for a specified purpose may only be used in furtherance of that objective unless the donors’ permission or the approval of the Charity Commissioners has been obtained.

These are valued at the lower of cost or market value.

Page 20

3. Details of certain items of expenditure

3.1 Trustee expenses

Details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees.

Number of trustees who were paid expenses
Nature of the expenses
Total amount paid		 2020 2019
1 4
Travel costs,
telephone,
uniform & badges		 Travel costs,
telephone,
uniform & badges
£73 £664

The variation in the amount of expenses paid to Trustees stems from the irregularity and dates at which reimbursement is claimed.

3.2 Fees for examination or audit of the accounts

As in previous years, the Independent Examiner makes no charge for the examination of the accounts.

Independent Examiner’s or auditors' fees for reporting on the
accounts
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor		 2020
£		 2019
£
NONE NONE
NONE NONE

4. Debtors and Creditors

There were no material debtors or creditors as at the date of the Balance Sheet with the exception of two Scout Groups in the District to whom the Executive Committee agreed loans to enable them to secure their buildings.

5. Prepayments & Accruals

In accordance with the applicable Accounting Standards, the Accounts are prepared on an Accruals basis. Where they were material (more than £500) accrued expenditure or income as at the date of the Balance Sheet these have been included.

6. Employers Remuneration and Consequent Liabilities

The District Council does not have any paid employees. Therefore it has no liability in respect of salaries, redundancy payments, Income Tax, National Insurance or Pension payments.

7. Transaction with Related Parties

The District Council receives funds from Scout Groups within the area that it administers in respect of Subscriptions, sale of Badges, Uniforms and similar items and the provision of facilities.

The District Council pays funds to the Scout Association, Greater London South West and other Scout Councils and Groups in respect of Capitation, purchase of badges and similar items and payment for facilities.

A loan and grant was made to a Scout Group within the District to assist in the cost of construction of a new HQ.

There were no material transactions with other related parties during 2020

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8. Grants & Donations

The District Council does not make grants to organisations other than to Scout Groups within the district.

9. Richmond District Scout Shop

The District Scout Shop has sourced and supplied Scout Badges, bespoke badges and elements of Scout Uniforms to Scouts, Groups and Explorer Units within the Richmond District, and, occasionally, to those in other Districts. The surplus generated has been transferred to the funds of the District Council, half to General Funds and half to the International Fund. The total amounts previously transferred were:

2019 2018 2017 2016 2015 2014 2013
£5,500 £5,500 £5,500 £ 5,000 £ 5,000 £ 5,000 £ 5,000

A separate Uniform Shop, with its own financial procedures, was agreed and opened. The arrangements for the supply of Badges etc., will remain unchanged. The surplus from both will, in future, be transferred to General Funds.

10. Fixed Assets

Tangible assets

Cost (New HQ) As at 1st January 2013 Additions 2014

As at 31[st] December 2014

Depreciation As at 1st January 2020 Charge for year As at 31[st] December 2020

Net book value 1[st] January 2020 31[st] December 2020

Buildings Equipment Total
£ £ £
37,997 37,997
25,508 25,508
63,505 63,505
25,401 **25,401 **
6,351 6,351
44,454 44,454
25,401 25,401
19,050
19,050

11. Investments

COIF Charity Funds

in the name of
Opening Value at 1 January 2020
Change in value
Valuation Balance at 31stDecember 2020		 Richmond
District Scout
Council		 6~~th~~Richmond (Lady
Archers Own)
Scout Group		 Total
£
£		 £
104,905 26,982 131,887
6,739 1,733 8,473
111,645 28,715 140,360

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12. Funds Held

Fund Name Restricted/
Unrestricted		 Purpose and Restrictions
Twickeree Restricted To pay towards major events and/or District camps
in future years
International Fund Restricted To support financially visits by Scouts from within the
District to Jamborees and similar events connected with
International Scouting held outside the UK. Additional
funds are agreed by theDistrict Council.
Jamboree: USA 2019 Closed To collect funds to pay for the costs of members of the
District visiting International Jamborees. Incoming funds
are raised or donated bytheparticipants ..
Jamboree: USA 2023 Restricted
International Camp: Restricted As part of the Council’s policy to support visits to
International Scouting Events and Camps, to collect
funds to pay for the costs of members of the District to
visit campsinothercountries.
Vic Dominy Fund Restricted Fund started by, and maintained in memory of Vic
Dominy to enable District to financially support
attendance at Camp of Scouts who might otherwise
be unable to fund the costs.
Expenditure is authorized by the Chairman, who
reports, without details, to the District Council. The
Fund is “topped up” with the agreement of the
members at theAGM.
Gift Aid Reclaimed Restricted Gift Aid reclaimed on behalf of specific Scout
Groups within the District and passed onto them.
Loans Restricted Loans made to Scout Groups in Richmond District
Fund Raising Restricted For donation to charity specified at the time.
Suspense Account Restricted Funds credited in error or awaiting disposition

13. Movement of Major Funds

Fund Name Balance
brought
forward		 Incoming
funds during
year		 Outgoing
resources
during year		 Fund
balances
carried
forward
Twickeree £
5,500		 £
-		 £ £
5,500
International Fund - 2,209 2,209
Jamboree: 2023 879 371 1,250
Loans to Scout Groups (7,000) 50,000 (57,000)
Vic Dominy Fund 1,400 100 1,500
Gift Aid Reclaimed 214 1,763 1,976
RuT Uniform Shop 2,376 2,023 353
Uniform Shop Set Up Costs 270 (270)
Fund Raising 428 428
Suspense Account
Total		 371
1,791 6,819 54,639 (46,030)

Page 23