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2023-03-31-accounts

Reading Central District Scout Council

Trustees Annual Report For the period 1st April 2022 to 31st March 2023

Section A: Reference and administration details

Charity Name: Reading Central District Scout Council Registered Charity Number: 300505 District Registration Number: 10212 Charity’s Principal Address: Clive Orr 15 Cwmcarn Emmer Green Reading RG4 8LE

Names of the trustees who manage the charity:

Name Appointment Dates (if part year)
Ian May [acting] Chair Resigned 28/9/2023
LesleyGriffiths Chair Appointed 28/9/2023
TonyPhillips Commissioner
Clive Orr Secretary
Roger Fleming [acting] Treasurer Resigned 28/9/2023
David Newman Treasurer Appointed 28/9/2023
Alison Ritchie DeputyCommissioner
Gillian Bandy Adult Appointments Committee Chair Resigned 28/9/2023
PhillipAddington Committee Member Appointed 28/9/2023
Ian May Committee Member Appointed 28/9/2023
Kris McCabe Committee Member
Nigel Phillips Committee Member
Moya Taylor Committee Member
Roger Fleming Committee Member Appointed 28/9/2023

Section B: Structure, governance, and management

Reading Central District Scout Council is the body which supports Scouting in the Reading area.

Governing document

The Reading Central District Scout Council’s governing documents are those of the Scout Association.

They consist of a Royal Charter (dated 4 January 1912 and supplementary Charters dated 28 March 1949, 18 February 1959, 5 May 1967, and 19 July 1991), which in turn gives authority to the Bye Laws of the association and The Policy, Organisation and Rules of The Scout Association (POR).

Management

The District is managed by the District Executive Committee, the members of which are the Charity Trustees of the Scout District which is an educational charity. As charity trustees

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Reading Central District Scout Council

Trustees Annual Report For the period 1st April 2022 to 31st March 2023

they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

The Committee consists of Chairman, Treasurer, Secretary plus other members elected or appointed by the Scout Council at the Annual General Meeting.

The role of the Executive Committee is to support the District Commissioner in meeting his responsibilities and to provide support for the Scout Groups, Explorer Scouts, and the Scout Network in the Reading area.

Risk Review

The District has assessed the risks to which it is exposed and has put in place a system of internal controls to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments (including electronic payments) and comprehensive insurance policies to ensure that insurable risks are covered.

The District Executive Committee follows the policies issued by The Scout Association in relation to the safe operation and administration of all activities involving its young members in accordance with P.O.R. (Policy Organisation and Rules).

Independent Examiner: Cathy Whittington

Section C: Objectives and activities

The objectives of the District are as a unit of the Scout Association. The aim of the Scout Association is 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. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.

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

Section D: Achievements and performance

District Commissioner’s Report

During the reporting period, 1st April 2022 to 31st March 2023 the Covid restrictions imposed during the global pandemic eased significantly allowing a return to normal scouting activities. All the Reading Central groups were able to offer opportunities for the young people to build their skills for life. The District team wishes to thank Dawn Garlick for her hard work in ensuring the District Badge Service runs smoothly and ensures our young people can receive due recognition for their efforts. The summer of 2022 saw every group run activities outside their normal meeting place along with nights away opportunities across all sections.

In addition to the increased focus on risk management a lot of work was done in the latter part of this reporting period to ensure volunteers have completed the training required for

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Reading Central District Scout Council

Trustees Annual Report For the period 1st April 2022 to 31st March 2023

their respective roles and we continue to work to remain within the targets set by The Scout Association.

In the previous reporting period (February/March 2022), the Scout Association announced plans for a transformation programme affecting all aspects of UK Scouting. During this reporting period, Reading Central, as part of Berkshire Scouts, has begun planning the introduction of new structures and processes to support a new team-based approach. Although the formal transition is still a way off, District Groups have begun discussing the changes that will support the wider transition.

This reporting period saw a successful bid to the Youth Investment Fund for a grant of 90% of the funds to carry out preliminary design, surveys and planning for a new building at Northcourt Avenue. The remaining funding comes from the RSGHQ fund of which Reading Central is a 25% stakeholder. The preliminary grant will ensure the necessary preparation can be completed to support an application for a full grant to rebuild the RSGHQ property. Reading Central is acting as the lead for the grant process with agreements in place with the other stakeholders.

I extend my personal thanks to Alison Ritchie, the Deputy District Commissioner and the wider District team for their ongoing support and assistance in helping to support the delivery of Scouting in Reading Central, along with the vast amount of work being done in support of the full YIF grant.

Awards

We record grateful thanks for the tremendous work of ALL the adults who work and lead Scouting in Reading Central District.

Section E: Financial review

Reserves policy

The District’s policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income fall short. The Executive Committee considers that the District should hold a sum sufficient to ensure that its necessary activities can be carried on and that viable scout groups can continue to operate in the District. The Executive Committee considers that the balance held constitutes a sufficient reserve for current needs.

Investment policy

A low-risk strategy has been adopted for the investment of funds. The District holds funds which are not required in the short term in building society immediate access deposit accounts.

Membership subscriptions

The major source of revenue for the District is the levy collected from groups with the HQ subscriptions.

Badge Stock

Badges held by the Badge Secretary at the end of the financial year are valued at the lower of cost or net realisable value.

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Reading Central District Scout Council

Trustees Annual Report For the period 1st April 2022 to 31st March 2023

Section F: Declaration

The Trustees declare that they have approved the Trustees Report above. Signed on behalf of the Trustees:

Tony Phillips Date: Signed:
Commissioner 31-01-24
Leslie Griffiths Date: Signed:
Chair 31-01-24
Clive Orr Date: Signed:
Secretary 31-01-24

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Reading Central District Scout Council

Trustees Annual Report

For the period 1st April 2022 to 31st March 2023

Receipts and Payments
Subscriptions, Donations, Legacies, etc
Subscriptions Current FY
County Subscriptions
Membership Retained
Note 1
Sub Total
Youth Programme Activities
RSGHQ Contributions
YIF Grant
Jamboree Contributions
Squirrel Leader Training Grant
Badge Sales
Donation
Three Towers Hike
Feather Flags from Groups
Sub Total
Investment Income
Bank Interest Earned
Sub Total
Total Receipts
22/23
£
49455.10
(45297.90)
4157.20
4157.20
5868.07
34695.00
15000.00
500.00
6502.42
-
-
-
62565.49
95.31
95.31
66818.00
21/22
£
39053.00
(40725.60)
(1672.60)
(1672.60)
-
-
-
-
4957.85
50.00
100.00
580.00
5687.85
48.08
48.08
4063.33

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Reading Central District Scout Council

Trustees Annual Report

For the period 1st April 2022 to 31st March 2023

----- Start of picture text -----
Payments 22/23 21/22
Bank Charges Note 8 (120.40) (35.00)
Badge Purchase (6309.05) (3814.08)
Hire of Premises (84.50)
Licenses (684.68)
Beaver Activities (22.52)
Scout Activities (175.00)
Sundry Expenses (670.86) (18.56)
RSGHQ Project Expenditure (40653.07)
Jamboree Payments (18082.50)
Three Towers Hike (100.00)
Feather Flags (2475.00)
Oxford Road Grant (50000.00)
Sub Total (66712.58) (56442.64)
Total Gross Expenditure (66712.58) (56442.64)
Net receipts/Payments 105.42 (52379.31)
General Fund Brought Forward 54906.69 55391.00
Transfer – Warren Fund 0.00 50000.00
Transfer - Croton Access to Adventure Fund 1757.50 0.00
Transfer – Hugh Boddington Fund 0.00 1895.00
Transfer to Squirrel Training Fund (500.00) 0.00
General Fund Carried Forward 56269.61 54906.69
----- End of picture text -----

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Reading Central District Scout Council

Trustees Annual Report

For the period 1st April 2022 to 31st March 2023

*** Reading Central is 1/4 Stakeholder in RSGHQ**

Full value noted here for information
Net Assets
General Fund at end of RSGHQFY
Sub total
Fixed Assets
Note 2
Tangible Assets
Other Investments
Sub total
Cash Funds
Bank Accounts
Lloyds Account – Scout Council
HSBC Account – Scout Council
HSBC Account – Beavers
HSBC Account – Three Towers
Badge Account (Bank + cash-in-hand)
Bank Accounts and cash-in-hand
Note 4
Bank Savings Accounts
Virgin Money Deposit Account
Note 5
Total Cash Funds
Non-Monetary Assets for charity’s own use
Badge Stock
Note 3
Debtor
RSGHQ Northcourt Payments due
Note 10
Liabilities
Subs to carry in to FY23/24
Note 6
Participant Jamboree Payments
Badge pre-payments held on behalf of Groups
Sub total
Net Assets
22/23
290000.00
194324.17
21/22
290000.00
183374.32
484324.17 473374.32
72500.00
48581.04
72500.00
45843.58
121081.04 118343.58
£
19131.70
23661.87
632.79
3025.61
2735.09
49187.06
36355.09
85542.15
4098.38
1271.99
19454.40
471.53
1254.48
21180.41
190813.15
£
22835.92
21844.57
692.79
3025.61
2001.29
50400.18
36259.78
86659.96
4463.50
20653.00
843.77
21496.77
187970.27

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Reading Central District Scout Council

Trustees Annual Report

For the period 1st April 2022 to 31st March 2023

Funds of the Charity

Unrestricted Funds
General Fund
Designated Funds
Note 7
The Warren Fund
Closed Group Fund
Croton Access to Adventure Fund
Training Fund
Reading Scout & Guide HQ
Note 2
Restricted Funds
Hugh Boddington Fund
Note 7
Total Funds (Including RSGHQ)
22/23
56269.61
5237.00
4567.00
2764.50
500.00
121081.04
394.00
190813.15
21/22
54906.69
5237.00
4567.00
4522.00
0.00
118343.58
394.00
187970.27

Notes to the accounts

1. Accounting Policies

These accounts are prepared under the historical cost convention in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting By Charities 2005.

There has been no change to the accounting policies since last year. No changes to accounts have been made for previous years.

The accounts are managing using Microsoft Excel with the tables above pasted from the working Spreadsheet. Excel is a powerful tool but consideration is needed for a more robust accounting solution.

2. Fixed Assets

Reading Scout and Guide Headquarters (the "Trust") was originally formed by a Trust Deed dated 12[th] November 1958 and is registered as a Trust with the Scout Trust Corporation and the Guide Trust Corporation. It is run by a joint management committee for the benefit of:

The Trust was set up to manage property at 163, Northcourt Avenue, Reading RG2 7HG (known as Reading Scout & Guide Headquarters) and riverside land at The Warren, Reading.

The investment reported includes the Reading Central District Scout Council’s share (25%) of the total net assets of the Trust as at 31 July 2022.

3. Badge Stock

Badges are valued at the lower of cost or net realisable value

4. Bank Current Accounts and cash in hand

Reading Central District Scout Council operates the bank accounts as shown in the report.

5. Bank Savings Account

Reading Central District Scout Council operates an Investment Savings account held with Virgin Money.

6. Liabilities

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Reading Central District Scout Council

Trustees Annual Report

For the period 1st April 2022 to 31st March 2023

Subs carried into FY23/24 is Income Received but not yet due. This is 2023/24 Membership Subscriptions paid in advance.

7. Funds of the Charity

General Fund

The General Fund comprises the reserves of the District available to support the charity’s objectives.

Designated Funds

Designated Funds are those set aside by the Trustees for a special purpose.

An additional fund has been introduced in this report to ring-fence a grant from The Scout Association to cover specific training needs to support the Squirrel sections.

The Warren Fund was initiated following the sale of the former 2nd Reading premises at The Warren in Caversham and is used to fund projects which promote scouting for all scouts in the District.

Balance as at 1 April 2022
No activity.
Balance as at 31 March 2023
£5,237
nil
£5,237
The Closed Group Fundcomprises balances of those groups which have closed and which the Council has determined
should be used for any outstanding running costs associated with those groups or assist setting up of new groups or sections.
Balance as at 1 April 2021
£4,567
No new section grants were made.
nil
Balance as at 31 March 2022
£4,567

The Croton Access To Adventure Fund was set up by the Council in 2014/15 and is used to help fund scouts from the District taking part in organised scouting activities. This fund was previously known as the International Fund, but its remit has been widened to support organised activities anywhere.

The Croton Access to Adventure fund has been adjusted to reflect support offered to District participants. For the World Jamboree, a £450 contribution was made for 6 participants along with a £382.50 for one leader. Due to Increases in transport costs the District was able to provide £175 support for the participants in the ALPS ‘22 trip.

Balance as at 1 April 2021
Annual transfer from General Fund
Transfer to General fund to support Jamboree/Alps
Balance as at 31 March 2022
£4,522.00
£1,500.00
£3257.50
£2764.50

The Reading Scout and Guide HQ balance will continue to be used to support the ongoing activities of the Reading Scout & Guide HQ, including the Reading Scout & Guide Shop and the YIF grant application.

Restricted Funds

The Hugh Boddington Fund is managed by the Council and is to be used for purposes of promoting scouting within certain areas of the District. The Fund has been transferred from Berkshire County Scout Council.

Balance as at 1 April 2021
No activity.
Balance as at 31 March 2022
£394.00
nil
£394.00

8. Bank Fees

HSBC Bank introduced a monthly fee which applies to 2 current accounts (General account and Beaver Account). Accounts are under review to rationalise bank accounts and minimise bank charges. This must be balanced with ensuring funds remain below limits for bank insolvency cover.

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Reading Central District Scout Council

Trustees Annual Report

For the period 1st April 2022 to 31st March 2023

9. World Jamboree

6 participants secured places for the World Jamboree in Seoul, South Korea in the Summer of 2023. The District collects participant fundraising and payments that are aggregated into a single payment to the Country Jamboree fund. The payments span two financial years, the bulk of which fall in this reporting period. A small amount of money is held pending the final payments which will be due in May 2023.

10. Northcourt Avenue Project

The Reading Central District Scout Council is acting as the primary sponsor for a bid with the Youth Investment Fund for a grant to rebuild the property at 163 Northcourt Avenue. A preliminary grant award of £34,695 was made to cover 90% of the up-front costs of producing a bid for the full rebuild costs. The Reading Scout and Guide HQ fund has covered the difference between the grant and actual costs incurred.

At the close of this accounting period a payment of £1271.99 contribution toward invoices already paid was due from RSGHQ. RSGHQ is therefore shown as a debtor.

Page 10 of 11

Independent Examlnorfs Roport to the Trustees of the Readlng Central Scout Dlstrict I raport on the aecounis ol Ihe DistnGt lor the year •nded 31 March 2023, which comprise the Receipts and Payments Account. ststemenl of assets and li8bililies, sialemenl of Funds of the Chonty and Not•s to the acwunls on pages 8 10 10. This r•port Is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has b8en undertakèn so th81 I might state lo the charity's trustees those matters l am required to slate to them in 8n Indapendenl Ex8miner'$ report and lor no other purpose. To the fullest exlent p8mitted by law. I do nol accept or 8s$ume responsibility lo anyone other than the charity and the charity's trustees for my examin81ion work. Respectlve responslbllltlfrs of Trustees and Examlner The Disth"¢t's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charlties Act)) and that an independent examination is needed. It is my responsibility to.. Examine the accounts (under Section 145 of the Ch8rttlas Act): To follow the procedures laid down in the General Dlrections given by the Chanty Commissloners (under Section 145(5)(b) of the Charities Act): and To ststs whether particular matters have come to my attention. Basls of Independent Examlnerfs report My examination was carried out in accordance wth the General Directions given by the Charity Commissioners. An examination indudes a review of the accounting records kept by the District and a comparison of the accounts presented y￿th those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees conceming any Such mattets. The procedures undertaken do not provide all the evidence that would be required in an audit. and cons8quentty no opinion is given as to whether the accounts present a Irue and fairf view and the report is limited to those matters set <)ut in the statement below. Independent Examlnerfs statement In connection with my examination. no matter has come to my attention 1. fiich gives me reasonabk cause to believe that in any material respect the requirements to keep a￿oUnting records in aC￿rdance with Section 130 of the Charities Act., and to prepare accounts ¥Èich accord ¥%ith the accounting records and comply with the accounting requirements of the Charities Act have not been met: or 2. to %thich, in my opinion, 8ttention should be dra￿￿ in order to enable a propef understanding of the aGcounts to be reached. Name.. Cathy ￿1th'n910n Qualification.. FCA Address. 11 Thom Close. ￿tskIngham, RG414SQ Date.. 2 Febnjary 2024