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2023-12-31-accounts

Patron HM King Charles III Joint Presidents HRH The Duke of Kent; HRH Duchess of Cambridge 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 2023

to

Richmond upon Thames District Scout Council

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

Registered Charity No 289912

Annual General Meeting

Sunday 15th September 2024 at 2:00pm

1[st] Whitton HQ., 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 2023

  7. Report on the constitutional changes

7. Election of District Trustees & Officers

9. AOB

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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

Annual General Meeting

Sunday 10th September 2023 at 2:00pm The Hub, Kerswell Hall, Wills Crescent, Hounslow

1. WELCOME:

District Chair, Jill Fielder, welcomed everyone to the meeting.

Jill welcomed our County Commissioner, Owen Purcell, President Robin Corti ,Vice Presidents, Penny BellWright and Linda Grantham.

2. APOLOGIES

Gillian Norton, Mayor and Deputy Mayor of Richmond, Margaret Donaldson, Steve Miles, Dot Hasler, Andrew Hixon, Caron Fretton-Shelley, John Roscoe, Georgina Magowan, Rochelle Westropp, David Clay, Charlie Grantham, Alex Petty, Mike Clements, Geoff and Margaret Benge, Donna Wilson, Donna Bevan, Gill Brewer, Tony Kynes, Jason Kaiser, Tony Arbour, David O’Connor, Ken Bailey.

3. MINUTES OF 2022 ANNUAL GENERAL MEETING

These were included in the Trustees’ Annual Report and were agreed and adopted.

4. APPROVAL OF ANNUAL REPORTS FOR YEAR ENDING 31st DECEMBER 2022

Copies of the District Reports had been distributed at the start of the Meeting for everyone to read. There were no questions and they were approved

5. APPROVAL OF FINANCIAL STATEMENTS FOR YEAR ENDING 31st DECEMBER 2022.

The Annual Report included the Financial Statements for 2021. The accounts had been signed off by our Auditor without any concerns. There were no questions for the Treasurer., and the District Financial Statements were approved.

6. Revised POR Ch. 5: Replacement of Executive Committees by Boards of Trustees

Patrick Ducker raised an issue regarding POR Chapter 5.

HQ have re-issued POR Ch. 5 in April 2023

The main impact is to replace Executive Committee, made up of Trustees, with a non-executive Board of Trustees who then appoint the executive committees.

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Each Scout Unit, Group, District or county, is an autonomous Charitable Trust, run by a Trustee Board

The District Commissioner is appointed to the Trustee Board by County.

The Scout Council – that is all adult members of the Scout District, all adults with the specific appointments in the Scout Groups, Explorers and their parents or carers plus a number of other post holders – in other words all of you – must meet once a year at the Annual General Meeting to approve the nomination of a Chair to the Trustee Board. It must also specifically elect a Secretary and Treasurer together with other Trustees to the Board, and approve the DC’s proposals for Nominated Members.

The AGM must also note the dates of the financial year, agree the numbers elected to the Trustee Board and agree the quorum for meetings of the Scout Council, Trustee board and Committees.

Under Charity Law, Trustees are responsible for setting the main “direction” of a Charity, overseeing its operational and financial health and setting rules.

POR states that “The Trustee Board work together to make sure the Scouts is run safely and legally. At the heart of their role is a focus on strategy, performance and assurance. Effective Trustee support helps other volunteers run the Scout programme that gives young people skills for life.”

The Board of Trustees then appoint Executives who execute the plans and rules, usually as an Executive Committee, or Board.

The Chair, Secretary and Treasurer are members also of the Executive Committees.

The Board of Trustees may reserve key decisions for itself, especially where major or ongoing expenditure is involved (i.e. motor vehicles; property)

As a result there may be Trustees without executive authority, and Executives without Trustee responsibility.

This structure is more usually used when a sponsoring organisation is setting up an independent body such as the BBC or the British Museum.

He understood that, being part of the Scouting federation, we are subject to POR without "adopting" specific sections.

He proposed that the AGM considers a statement to that effect, noting the changes in Ch. 5. It then appoints/elects the Board of Trustees in a similar way to the previous election of the Executive Council.

Directly after the AGM he suggested new Trustee Board meets, appoints itself as the Executive Committee and then adjourns until the next meeting.

There needs to be a stated quorum for meetings. The District AGM quorum is 50 plus 1. The Trustees and Exec quorum is 50%.

There being no questions the statement was agreed without dissent.

7. ELECTION OF DISTRICT OFFICERS

Nomination for District Chairman.

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

Pam Dixon was nominated for the post of District Secretary. Pam was elected without dissent. Patrick Ducker was nominated for the post of District Treasurer. Patrick was elected without dissent. Pam and Patrick agreed to continue.

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The Meeting Elected as District Trustees

Phil Hunt DC Tim Grebot DDC Jill Fielder District Chair Pam Dixon Secretary Patrick Ducker Treasurer Gill Annette Deputy Treasurer Ian Hardy - Head of People Nigel Waine Training Manager Alan Brewer Chair of Finance and General Purposes Committee Donna Wilson Risk assessment Keith Wincott Growth and development Aaron Gibbons-Mirat District Network Commissioner Ellis Madle Youth Commissioner Felix Stapleton Youth Commissioner

The Meeting approved the DC’s nominations:

As co-opted members to the District Trustees: Roger Albert “Ossie” Stanley, Gill Brewer, Sarah Kershaw.

To the F&GP Committee

Alan Brewer- Chair, Gill Brewer – Secretary, Pam Dixon, Nigel Waine, Patrick Ducker, Gill Annette, Phil Hunt, Tim Grebot, Jill Fielder.

To the Adult Awards Panel

Ian Hardy, Carol Corti, Phil Hunt, Jill Fielder.

As Representative for County Executive

Alan Brewer

7. ELECTION OF AUDITOR

Chandrasih Sisodia, a professional accountant, had examined and approved the accounts for 2021 and is prepared to examine our accounts again next year.

His election as Independent Examiner was agreed at the meeting.

8. COUNTY COMMISSIONER

Owen Purcell started by recognising the achievement of Phil of his 5years as District Commissioner and paid tribute to all the exec in particular the Chair. Richmond is the top District in the County. He praised the success of Leaders organising the World Jamboree in Korea and the “Korean Camp” held at Paccar.

He highlighted the Leaders achievements with Units and the impact they had on Young Peoples’ lives. Owen then mentioned transition due to occur this year. He stated that titles do not matter as we still do the same for young people. He finished by thanking all members for all they do..

9. ANY OTHER BUSINESS

Jill thanked 1[st] Whitton, especially George, for the use of their hall. She also thanked Claire and Robert for allowing Phil to give so much of his time to the District. She also thanked Tim and his team who were outside providing our refreshments.

There being no further business the meeting closed at 15.35

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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: Robin Corti

Vice Presidents: Cllr Alan Juriansz Cllr Tony Arbour, JP MLA Mrs Penelope Bell-Wright from 18[th] Sept. 2023 Ms. Linda Grantham

Trustees

All served from 1st January 2023 to 31st December 2023 unless noted. Details regarding recruitment/appointment and training of Trustees are shown under Governance & Management.

Philippe Hunt District Commissioner Barbara Jill Fielder District Chairman Timothy Anthony Grebot Deputy District Commissioner Patrick Leopold Ducker District Treasurer Pamela Dixon District Secretary Alan Paul Brewer Chair, F & G P Committee & Rep. on GLSW Exec. Nigel Jeremy Waine Training Manager Ian Robert Hardy Appointments Secretary Keith Meredith Wincott Growth & Development Ellis Madle District Youth Commissioner Felix Stapleton District Youth Commissioner Gillian Margaret Brewer Nominated by District Commissioner Roger Albert “Ossie” Stanley Special Missions Donna Wilson Risk Assessment Officer Aaron Gibbons-Mirat District Network Commissioner Sarah Louise Kershaw Co-Opted Gillian Annette Deputy Treasurer

District Registration Number with the Scout Council: 14119 Charity Registration Number : 289912 Bankers : National Westminster Bank, CAF Bank Ltd. West Malling, Kent Custodian Trustee Scout Association Trust Corporation Custodian Adviser 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 separate educational charity within the Scouts’ federated structure and 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 separate educational 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 Board of Trustees is nominated/elected/co-opted and to which the District Board of Trustees is accountable.

Governance and Management

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

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

Following discussions and agreement at the 2021 Annual Conference, further members of the District Executive Committee were nominated for their specific role, skills, knowledge or experience and elected at the Annual General Meeting.

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

Representatives of the leaders of each stage of Scouting are elected by their colleagues, as members of the District Operations Committee.

All members of the District Board of Trustees 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 Board of Trustees meet at least six times a year, and are responsible for:

  1. Ensuring that the charity is carrying out its purposes for the public benefit

  2. The maintenance of District Property

  3. The raising of funds and administration of District finance

  4. The insurance of persons, property and equipment

  5. Supporting the development of Scouting on District public occasions

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

  7. Appointing any sub-committees that may be appropriate

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

At their meeting on 2nd 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 Chairman,

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

In 2023 the Committee was chaired by Alan Brewer, Gill Brewer acted as Secretary.

Members in 2023 were,Pam Dixon, Nigel Waine, Patrick Ducker, Phil Hunt, Tim Grebot, Jill Fielder.

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 Board of Trustees 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.

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 June 2023 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 June 2023

Potential risk Potential impact Potential impact Steps to mitigate risk Actions
Highly Damaging Potential Risks (High Likelihood & High Impact)
Trustees' fail to understand and
correctly conduct their
responsibilities
Damage to reputation of
Richmond upon Thames Scout
Council

Loss of charitable status		  Provide and maintain
training for trustees
specific to that role.
Training Manager to maintain training for all
members

Whistleblowing Policy and County contact
published.
Very Damaging Potential Risks (Moderate Likelihood & High Impact)
Breach of Child Protection
Legislation
Reputational Damage

Legal penalties

Action for negligence.		  Training
 Clearance of Volunteers
 Monitoring of adherence
to POR
Status tracked and reviewed regularly as part of
District meetings

Clearance through Disclosure and Barring Service
(DBS) organized by Appointments Secretary

DC to instruct GSLs to regularly run a Group
Disclosure report on the Compass membership
system and to act on the results to ensure that no
adult volunteer is without a current DBS clearance.

Adherence POR is the responsibility of individuals.
Use of POR should be included in training. NB Full
generic Job Descriptions, guidance ande-learning
modulesare available for all posts from
http://members.scouts.org.uk/supportresources .
Damaging Potential Risks (Moderate Likelihood & Moderate Impact)
Loss of key staff resulting in
inability to run scouting across
the District
Experience or skills lost.		  Succession planning.
Chairman & DC identify key post holders and risk to
District of such loss. Register is held by District
Secretary. To be reviewed annually after the AGM

Updates voted on at AGM

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Failure to recruit sufficient
numbers of adult volunteers to
run scouting across the District
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.
 Financial Committee put
in place
 Treasurer’s reports
reviewed at every District
Executive Meeting
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 activities are
insufficient to meet needs of
the District and have an impact
on the ability to run scouting
across the District
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.
 Risk and Governance
Trustee appointed in 2021
 Status reported at Council
meetings
Adherence to POR is the responsibility of individuals.
Use of POR should be included in training.

NB. Full generic Job Descriptions, guidance ande-
learning modulesare available for all posts from
http://members.scouts.org.uk/supportresources

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

Project officer to report to District Exec.
Impact of Covid on District
Inability to maintain scouting in
District due to Covid outbreaks
amongst leaders or young people
All Government guidelines
adhered to and
communicated through UK
Scouts association
Continue to train GSL’s and leaders on Risk assessments

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District Scout Shop (Operation)
Purchases not paid for

Loss of cash or cheques at
Shop due to fraud, theft or
mistakes

Inability to account for
imbalance in Petty Cash/ cash
held

Loss of stock (fire, water
damage, theft)

Stock loss in excess of that
insurance

Out of date specialty stock
resulting in unsaleable stock

Normal stock redundant due
to design changes resulting in
unsaleable stock

Inability to operate shop due
to staff shortages or sickness
Payment processed prior
to delivery

Electronic payment
accepted as priority

Minimise cash held by
using Card for small
payments

Maintain insurance
cover

Monitor stock level &
cover

Monitor demand and
likely end date for
special items

Monitor design dates,
stock levels and possible
changes

Maintain list of possible
volunteers and ensure
they are trained.

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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 banks which are authorised by the Prudential Regulation Authority and in which eligible balances are protected up to a total of £85,000 by the Financial Services Compensation Scheme. Cash is held for the shortest possible time before being paid into a bank.

Surplus funds are deposited in interest bearing accounts with authorised Building Societies.

By investing funds through 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 (shortened to Our Plan) launched in 2018 ended in September 2023. It objective was to support amazing leaders and prepare more young people with Skills for Life.

We used three main strategies to achieve our goals:

Our Plan was under constant review to ensure that it met changing requirements.

A presentation at the District Conference 2023 demonstrated that Our Plan had been a resounding success and yielded some amazing results. Some of these highlights include:

The District Conference 2023 also addressed the forthcoming priorities for 2024 and beyond; the three most significant of which for this District are :

As a consequence of the significant amount of effort which will be required to restructure and deliver Scout Association Transformation – which includes a whole new membership IT system – it was decided to focus on this and not a separate District Plan at this time.

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The purpose of The Board of Trustees

The Board is responsible for finances, governance & compliance and to uphold our charity’s objectives. The Board also supports the District Lead Volunteer (formally the District Commissioner) and his team to fulfill their responsibilities and objectives.

In order to ensure year on year improvement in priority areas, the District Board of Trustees sets objectives, goals and targets and measures performance.

Consequently, all members of the District Team are appointed to monitor and report on certain aspects of governance and compliance directly to the Board as follows:

*District Treasurer and Deputy are also Board Trustees

Mandatory training has achieved 100% compliance on numerous occasions, issues arising from incomplete or late DBS disclosures are now minimal, there is good evidence that our risks are being well managed and the continued focus on Development ensures sustained growth. These and other performance indicators will be presented at the annual Conference in September 2024.

Census returns:

The continued effort by all of our volunteers across the District has meant that youth membership is still increasing year on year and maintains an all-time record high.

As at January 2024 2023 2023 2021 2020 2019 2018 2017
Youth members 2,305 2,270 2,218 1,937 2,209 2,197 2,081 2,056

The numbers of volunteers, spilt here by the Programme Delivery teams (e.g. uniformed Leaders) and Support team personnel maintains a good pattern of growth

As at January 2024 2023 2023 2021 2020 2019 2018 2017
Programme delivery 465 442 404 365 366 335 349 368
Support personnel 261 215 236 221 243 227 161 174

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TRANSFORMING OUR VOLUNTEERING EXPERIENCE

The Scouts are transforming to make volunteering easier, more enjoyable and rewarding.

The changes are designed to help us:

A teams-based approach

Teams thrive when they share a purpose, share tasks, and support each other to make the most of their different skills, experiences, and available time.

We want to make it normal for responsibilities to be shared across teams. To do this we are removing our current role descriptions, (where one volunteer takes on a specific list of responsibilities) and replacing them with new team descriptions. This approach means we can share the load among the team and provide an attractive volunteering offering that people will want to be part of.

So, going forwards, the way we volunteer will be structured around these key principles:

Being flexible about how we ask people to volunteer, makes it easier for new people to join in.

This means changing from a complex system with over 400 individual roles to a teambased system where role titles are simplified to Lead Volunteer, Team Leaders, Team Members and just a handful of others.

Learning

All our volunteers must have the skills and knowledge they need to feel confident to help keep young people safe and help them gain skills for life.

The current training programme is being completely redesigned so that learning is accessible, relevant and meets the needs of our volunteers, our regulators and our members (and their parents).

Other changes

We are also introducing a new better ways of welcoming new volunteers and we have revised our volunteering culture to make the Scouts an even more friendly place to be in the way we describe ourselves, in what we do, in what we say and how we say it.

Timetable

Richmond upon Thames Scouts will be adopting the new teams structure and new role descriptions at the District Conference on 15th September 2024.

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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 (Uniform & Badge) Shop, together with all Explorer Units, the 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.

Although, under POR, Explorer Units are responsible for deciding their own financial activities, many have an arrangement, formal or informal, with a Scout Group to have use of the latter’s premises at a cost and for the Scout Group to handle the banking and record keeping.

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.

As the balances at the Bank exceeded the £85k limit for protection under the Financial Services Compensation Scheme, the Executive Committee agreed to transfer £85k into a Business Instant Saver Account at the Nationwide Building Society. Subsequently a Corporate Bond was purchased from the Saffron Building Society for £85k

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. Petersham & Ham SG completed repayment on 18[th] May 2023.

A request for help with major roof repairs to their Hut was received from 3[rd] Whitton, and an grant of £3k. and an interest-free loan of £7k over 10 years was agreed. The funds were transferred on 12[th] September 2019. A further loan of £480 was agreed to enable the creation of a new website.

At their meeting on 30th June 2020, the District Executive Council accepted the proposal, put forward by the District Commissioner, to establish a Uniform Shop with its own Bank Account based at the District Headquarters. During 2023 the Badge Shop was combined with the Uniform Shop. Sales were made by mail order, using the District Website. A physical shop was opened to allow purchasers to view, buy and collect items. It is intended to operate these arrangements on two occasions a week.

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

Fifteen Scouts from Richmond Scouts were selected to attend the 2023 World Scout Jamboree to be held in South Korea from 1[st] to 12[th] August. Richmond District Scout Council, and Greater London South West Scout Council agreed to contribute £500 each towards the costs of each Scout. The Scouts, parents and supporters have paid installments to cover the remainder, with the District handling the arrangements, and “smoothing” the flow of funds.

In addition three Leaders have been selected to accompany the attendees, and two selected to join the Jamboree as “Service Crew”. Financial support has been agreed as appropriate.

In th Summer of 2023, the District Executive organized and backed, financially, a major camp at PACCAR Chalfont St Peter, open to all members of the District, the duration of their visits dependent on the age of the attendees. The theme was “Korea”. Around 600 Scouts from Richmond attended the Camp.

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 2023, similar to that in earlier years, is estimated as

Management &
Leadership of
District Council		 Support of the
operation of District
Council		 Management &
Leadership of
Explorer Units		 Regular Activities
of Explorer Units		 Overnight Camps
& Activities of
Explorer Units
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 2023, which are set out on pages 19 to 26.

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

Chandrasih Sisodia FCCA

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RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL

Statement of Financial Activities for the year ended

31st December 2023 31st December 2023 31st December 2022 31st December 2022 31st December 2021 31st December 2021
Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted
Funds Funds Funds Funds Funds Funds Funds Funds Funds
Movements in Cash & Bank
Total Incoming Resources 306,786 165,917 140,869 243,461 159,038 84,423 133,354 119,169 14,185
Total Outgoing Resources 293,196 155,358 137,837 160,422 123,733 36,689 80,931 80,416 515
expended in furtherance of charitable activities ------------------- ------------------- -------------------- ------------------- ------------------- -------------------- ------------------- ------------------- --------------------
Net Incoming (Outgoing) Resources 13,590 10,559 3,031 83,039 35,305 47,734 52,423 38,753 13,670
Non Cash Activities
Gains (losses) on Investment Assets 13,041 13,041 (20,405) (20,405) 21,960 21,960
Increase/(Decrease) in Long Term Debtors 480 480 (48,750) (48,750) (1,250) (1,250)
Addition to Investment Assets (at cost)
Addition to Fixed Assets - - - -
Depreciation of Fixed Assets (6,349) (6,349) (6,351) (6,351) (6,351) (6,351)
Change in value of Stock in Hand (Badges) (1,502) (1,502) (4,227) (4,227) 2,899 2,899
Change in value of Stock in Hand (Uniforms) 6,962 6,962 2,399 2,399 5,100 5,100
------------------- ------------------- -------------------- ------------------- ------------------- -------------------- ------------------- ------------------- --------------------
Net Movement in Funds 26,222 22,711 3,511 5,706 6,722 (1,016) 74,781 62,361 12,420
Funds Brought Forward 604,146 581,772 22,374 598,440 575,050 23,390 523,659 512,689 10,970
------------------- ------------------- -------------------- ------------------- ------------------- -------------------- ------------------- ------------------- --------------------
Funds Carried Forward 630,369 604,484 25,885 604,146 581,772 22,374 598,440 575,050 23,390

Page 19

RICHMOND UPON THAMES DISTRICT SCOUT COUNCIL

BALANCE SHEET

Fixed Assets
Tangible Assets
District HQ @ Kerswell Hall b/f
District HQ @ Kerswell Hall; additional costs 2014
Depreciation (straight line) over 10 Years
Total Tangible Assets
Investments (COIF Charities Investment Fund)
Richmond District Scout Council
6th Richmond Scouting Centre
Total Fixed Assets
Current Assets
Badge Stock
Uniform Stock in Hand
Scout Association Short term Investment
6th Richmond Scouting Centre - Deposit Fund
Cash at bank and in hand
District Council - Natwest Current Account
District Council - Natwest Reserve Account
District Council - CAF Current Account
District Council - Nationwide Business Instant Savers
District Council - Saffron Building Society Corporate Bond
District Council - Shop CAF & Paypal Account
6th Richmond Scouting Centre - Current Account
Explorers & Explorer Units
Other Scout Units
Total for Cash at bank & in hand
Long Term Debtors (Scout Groups)
Total Current Assets
less
Total Current Liabilities
Net Current Assets
Net Assets
Represented by
General Fund
Total B/f
6th Richmond Scouting Centre - Unrestricted Funds
Surplus/(Deficit) on Year
Specific & Delegated Activities Funds
Major District Events: Korea Camp
International Fund
Jamboree: General Fund
Jamboree: Specific Participants
Jamboree Fund (2027)
Vic Dominy Fund
Gift Aid Reclaimed
Fund Raising
Borough Camp 2024
Air Rifle Association
Network
Uniform Shop Set Up Costs
RuT Uniform Shop
Suspense Account/ Capitation Reserve
Signed :
Chairman. 11th July 2024		 As at 31/12/23 As at 3 1/12/22 As at 3 1/12/21
£
6,349
(6,349		 £

)
0

10,372.76

2,667.92
154,957
13,041.02

-
 £
12,699
(6,351 )		 £

6,349
141,916		 £
19,050
(6,351 )		 £
12,699
162,320
422,970
123,255
31,702
18,408
26,379		 112,882
29,034		 129,112
33,208
No of Units
6,210.86
1,597.46
1,502
11,446
6,630
26,379		 5,729
9,047
6,569
26,379
62,435
10,398
43,136
86,639

85,000
5,099
68,313
48,897
17,252		 67,211
10,243
76,405
85,236
1,529
94,966
47,641
21,786		 53,997
10,221
35,774
85,013
861
66,946
46,251
27,803
427,170
7,480		 )
475,412
630,369



604,484


)



)

)

25,885
630,369		 405,017
7,000		 455,881
604,146
581,772


22,374
604,146		 326,867
103,474
479,437
(4,025		 457,974
2,093		 430,341
7,371
492,127
89,645
22,712		 485,405
89,645
6,722		 423,044
89,645
61,910
597,989
574,599
23,390
5,000
7,156
( 0
1,305
3,500
428
( 2,500
5,326
( 38
5,708		 ( 2,052 )
4,839
( 14,352 )
18,531
1,250
3,500
428
10,230		 5,500
4,129
1,250
1,500
428
-
353
10,230
597,989
. Treasurer: 11th July 2024

Page 20

Income and Expenditure
Year ending 31st December 2023		 Richmond upon Thames
District Scout Council		 Richmond upon Thames
District Scout Council		 Richmond upon Thames District
Consolidated Total		 Richmond upon Thames District
Consolidated Total
146,109.17
( 116,507.50 )
31,045.17
38,485.00
3,622.39
300.00
2,815.25
45,222.64
841.00
44,811.33
( 35,833.42 )
25,850.00
4,970.51
2,974.18
4,253.98
5,948.18
53,815.76
130,083.57
52,651.10
1,682.88
47.52
9,737.53
9,761.00
4,970.51
10,703.42
89,553.96
91.89
407.53
382.71
3,037.32
1,675.84
5,705.70
1,041.65
9,507.19
3,246.72
2,463.98
1,395.26
835.15
180.00
29,970.94
119,524.90
10,558.67
69,278.24
2,317.13
38,971.93
11,815.69
55.07
6,288.22
7,627.61
112.50
1,238.00
3,164.12
140,868.51
62,226.24
24,620.00
30,347.00
8,788.22
2,301.98
150.00
480.00
1,238.00
3,164.00
4,522.00
137,837.44
3,031.07
13,589.74
UNRESTRICTED FUNDS
Gross Subscription Received
less
Capitation
Refunds to Units/Groups
Net Subscriptions
Voluntary Income
Funds raising for general activities
Donations
Jack Petchey Awards
Gift Aid
Total Voluntary Income
Non Voluntary Income
Training Fees
Badge/Uniform Shop Income
less Badge/Uniform Expenditure
Scout Premises - Rental Income
6th Richmond Scouting Centre
Interest
Investment Income
Misc Income
Total Non Voluntary Income
Total Income
Expenditure for General Scouting Activities
General Activities
Purchase of Equipment
Repair of Equipment
Accomodation Costs
Transfer to International/Jamboree Fund/Major District
6th Richmond Souting Centre
Misc Expenditure
Total General Expenditure
Overhead Costs
Indirect Costs
Admin Costs
District Officers Expenses
District Hub:Operating Costs
Insurance
Training
AGM & Presentation Evening
Scout Premises - Services Costs
Badges, Uniforms
Donations
Badge Shop - Transfers & Payments
Uniform Shop - Transfers & Payments
I. T. Support inc OSM
Total Overhead Costs
Total Expenditure
SURPLUS/(DEFICIT) on UNRESTRICTED FUNDS
RESTRICTED FUNDS
(including Designated Funds)
Income for Specific Activities
Major District Events: Korea Camp
Fund raising & transfers for International Fund
Jamboree 2023: General Fund
Jamboree 2023:Specific Participants
Jamborees: District Fundraising
Borough Camp 7-9th July 2023
Air Rifle Association
Network
Loans to Scout Groups, repaid
Vic Dominy Fund
Gift Aid Reclaimed
Fund raising
Suspense Account/ Capitation Reserve
Toal Income for Specific Activities
Expenditure for Specific Activities
Major District Events: Korea Camp
International Fund
Jamboree 2023: General Fund
Jamboree 2023:Specific Participants
Jamborees: District Fundraising
Borough Camp 2024
Air Rifle Association
Network
Loans to Scout Groups
Specific Grants - Vic Dominy Fund
Gift Aid Repaid
Donations & Gifts from Fund Raising
Suspense Account/ Capitation Reserve
Toal Expenditure for Specific Activities
SURPLUS/(DEFICIT) on RESTRICTED FUNDS
SURPLUS/(DEFICIT) on ALL FUNDS		 Event
Opening Balance
1st January2023
( 2,052 )
4,839
( 14,352 )
18,531
1,250
( 7,000 )
3,500
-
428
10,230
15,374
Current Balance
31 December 2023
5,000
7,156
-
-
1,305
( 2,500 )
5,326
( 38 )
( 7,480 )
3,500
-
428
5,708
18,405		 112,146.00
( 96,092.50 )
16,053.50
3,372.39
150.00
3,522.39
841.00
2,230.41
4,970.51
1,837.30
3,383.68
4,522.00
17,784.90
37,360.79
6,472.87
580.13
47.52
7,877.53
9,761.00
4,970.51
29,709.56
59.57
263.25
382.71
3,037.32
1,675.84
5,705.70
1,041.65
2,463.98
1,395.26
835.15
180.00
17,040.43
46,749.99
( 9,389.20 )
69,278.24
2,317.13
38,971.93
11,815.69
55.07
6,288.22
7,627.61
112.50
1,238.00
3,164.12
140,868.51
62,226.24
24,620.00
30,347.00
8,788.22
2,301.98
150.00
480.00
1,238.00
3,164.00
4,522.00
137,837.44
3,031.07
( 6,358.13 )
3,372.39
150.00
841.00
2,230.41
4,970.51
1,837.30
3,383.68
4,522.00
6,472.87
580.13
47.52
7,877.53
9,761.00
4,970.51		 52,651.10
1,682.88
47.52
9,737.53
9,761.00
4,970.51
10,703.42
37,360.79
29,709.56
17,040.43		 130,083.57
89,553.96
29,970.94
59.57
263.25
382.71
3,037.32
1,675.84
5,705.70
1,041.65
2,463.98
1,395.26
835.15
180.00		 91.89
407.53
382.71
3,037.32
1,675.84
5,705.70
1,041.65
9,507.19
3,246.72
2,463.98
1,395.26
835.15
180.00
69,278.24
2,317.13
38,971.93
11,815.69
55.07
6,288.22
7,627.61
112.50
1,238.00
3,164.12		 69,278.24
2,317.13
38,971.93
11,815.69
55.07
6,288.22
7,627.61
112.50
1,238.00
3,164.12
46,749.99 119,524.90
( 9,389.20 ) 10,558.67
140,868.51
137,837.44		 140,868.51
137,837.44
62,226.24
24,620.00
30,347.00
8,788.22
2,301.98
150.00
480.00
1,238.00
3,164.00
4,522.00		 62,226.24
24,620.00
30,347.00
8,788.22
2,301.98
150.00
480.00
1,238.00
3,164.00
4,522.00
3,031.07 3,031.07
( 6,358.13 ) 13,589.74

Page 21

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 are accounted for at a reasonable estimate of their value to the
charity or the amount actually realised.
Gifts in kind
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.

Page 22

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 than 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 2023 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 1984.5
1,597.46 1984.5

Funds Unrestricted Funds

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.

Restricted Funds

Badges Stock and Uniform Stock

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 23

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		 2023 2022
2 1
Travel costs,
telephone,
uniform & badges		 Travel costs,
telephone,
uniform & badges
£383 £73

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		 2023
£		 2022
£
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 2023

Page 24

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:

2022-3 2021 2019 2018 2017 2016 2015 2014
£9,000 £5,000 £5,500 £5,500 £5,500 £ 5,000 £ 5,000 £ 5,000

10. Fixed Assets

Tangible assets
Cost(New HQ)
As at 1st January 2013
Additions 2014
As at 31st December 2014
Depreciation
As at 1st January 2023
Charge for year
As at 31st December 2023
Net book value
1stJanuary 2023
31stDecember 2023		 Buildings Equipment Total
£ £ £
37,997 37,997
25,508 25,508
63,505 63,505
57,156 57,156
6,349 6,349
63,505 63,505
6,349 6,349
0
0

11. Investments

COIF Charity Funds

in the name of
Opening Value at 1 January 2023
Change in value (reduction)
Valuation Balance at 31stDecember 2023		 Richmond
District Scout
Council		 6~~th~~Richmond (Lady
Archers Own)
Scout Group		 Total
£
£		 £
112,882 29,034 141,916
10,373 2,668 13,041
123,255 31,702 154,957

Page 25

12. Funds Held

Fund Name Restricted/
Unrestricted		 Purpose and Restrictions
Major District Event (Korea Camp) 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 2023 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: Korea 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
Major District Event (Korea Camp) £
(2,052)		 £
69,278		 £
62,226		 £
5,000
International Fund 4,839 2,317 7,156
Jamboree: General Fund ( 14,352 ) 38,972 24,620 -
Jamboree: Specific Participants 18,531 11,816 30,347 -
Jamboree 2027 1,250 55 1,305
Vic Dominy Fund 3,500 1,238 1,238 3,500
Gift Aid Reclaimed - 3,164 3,164 -
Fund Raising 428 428
Suspense Account 10,230 4,522 5,708
Total 22,374 126,840 126,117 23,096
Loans to Scout Groups 7,480 480 7,000

Page 26