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2023-03-31-accounts

CHELMSFORD DISTRICT SCOUT COUNCIL Charity Number: 302033

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

CHELMSFORD DISTRICT SCOUT COUNCIL

CONTENTS FOR THE YEAR ENDED 31 MARCH 2023

Page
Legal and administrative information 1
Trustees Annual Report 2 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the financial statements 10-14

CHELMSFORD DISTRICT SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023

Charity number

302033

Contact Address & c/o 3 Alyssum Close Chelmsford Essex CM1 6YF

Trustees

Trustee Name Office(if any) Status
Roger Cole Chair Ex-Officio
Rick Balding Secretary Ex-Officio
David Clarke Treasurer Ex-Officio
Suzanne Ball Co-District Commissioner(DC) Ex-Officio
Leanne Oscroft Co-District Commissioner(DC) Ex-Officio
Bruce Knight District Explorer Scout Commissioner Ex-Officio
Danyel Horner DeputyDC Youth Support Nominated
Nicola Hills DeputyDC Development Nominated
Chris Harpley Riffhams Campsite Manager Elected
Andrew Missen Elected
Malcolm Taylor Elected
Steph Bendall Nominated
Chris McCann SafetyAdviser Co-opted
Chris Oscroft Network Commissioner Co-opted

Names of advisers

Type of advisor Name
Communications Kris Reynolds
Financial Support Yan Guo

Independent Examiner Community360 Winsley's House High Street Colchester Essex, CO1 1UG Bankers Barclays Bank Insurers Unity Insurance Services

1

CHELMSFORD AND DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

I report on the accounts of Chelmsford and District Scout Council for the year ended 31 March 2023 which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Shelley-Marie Rudling FMAAT AATQB for and on behalf of: Community360

Winsley’s House, High Street, Colchester, Essex

Date 20/09/2023

7

CHELMSFORD DISTRICT SCOUT COUNCIL

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

Our Mission

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

Our Values

As Scouts we are guided by these values –

Integrity - We act with integrity, we are honest, trustworthy, and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes.

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

Our Goal

Our aim is to continue to develop Scouting in the Chelmsford District, to become more inclusive and to be shaped by young people and to strengthen our role within the community. The method by which we aim to achieve this is by providing an enjoyable and attractive scheme of progressive self-education, based on the Scout Promise and Law, and guided by adult leadership and in a safe environment for all concerned.

This responsibility ranks equally with other responsibilities incumbent upon those providing Scouting activities and events.

Scouting is open to all young people who are between the ages of 4 and 25 no matter what background, ethnic origin, nationality, race, gender, marital or sexual status, mental or physical ability, financial status, political or religious belief.

Scouting for the almost 2,000 young people (YP) in Chelmsford District is provided through 26 Scout Groups (Sections include Squirrels 4-6 years; Beavers 6-8 years; Cubs 8 to 10 years and Scouts 10 to 14 years), 7 District Explorer Scout Units (for ages 14 to 18), and a District Scout Network Unit (18–25 year-olds). The 26 Scout Groups operate as independent charities with their own Trustees and prepare their accounts independently, whereas the Explorer and Network Units are District based and their accounts are part of the District reporting.

The Scout programme is delivered by over 300 trained adult volunteer leaders, aided by over 200 adult volunteers in Governance and Active Support (ASU) roles. The District Executive Committee acknowledges that these volunteers are its most valuable asset and resource, without whose support it would not be possible to provide Scouting for the young people in our District. As a membership organisation, one of the main priorities has been to recruit and retain adult volunteers. But post-Covid, our adult volunteer numbers have not built back up to the pre-Covid levels. Numbers were 5% down (516) compared to last year (543) and over 20% lower than pre-Covid (706 in 2019). This trend reflects the national picture.

This past year the Scouting in Chelmsford District has almost fully returned to face-to-face meetings. Young people have continued to return to their sections or joined afresh and overall numbers of young people are up 6.8% (1888 compared to 1767 last year).

Structure Governance & Management

Chelmsford District Scout Council is the electoral body which supports and encourages the development of Scouting in the District and operates in accordance with a written constitution. It is this body to which the District Executive Committee (the Trustees) is accountable. Details of the Trustees are shown on page 1.

2

CHELMSFORD DISTRICT SCOUT COUNCIL

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees are appointed annually at the Annual General Meeting of the Chelmsford District Scout Council either by election, nomination or by Ex Officio appointments. Trustees may also be co-opted by the Executive Committee during the year.

Trustees are made aware of their responsibilities, and all undertake Trustee training within 5 months of appointment. The Trustees ensure that young people are involved in decision making and strive to have at least one 18–25 year-old as a member of the District Executive Committee. Young people are also given opportunities across the District, and encouraged to become the Leaders of the future, thereby enhancing the prospects of better retention of young people through to potential adult volunteering roles.

The District Executive committee met on six occasions during the year. The Executive Committee is supported by 3 sub-committees (Finance, Riffhams Campsite, and Appointments Advisory) with the District Scout Shop and Grants each being led by a nominated trustee with any major decisions taken by the full Executive Committee. Where appropriate the Trustees continue to undertake activities to improve the management of Trustee meetings, the information flow for Trustees and governance for Sub Committees.

The Executive Committee has started to address the reduced income in our finances over the Covid period by initiating a Finance Action Plan, coupled with the introduction of an annual District levy of £3 per person. The key objective is to return the District’s finances to a “break-even” position following 4 years of £10K negative end-year results. The introduction of the District levy was regrettably felt to be necessary and has certainly helped improve the finances. This, coupled with income from Riffhams Campsite, the Gang Show and other youth events; the District Scout Shop and from ASU fund raising activities have almost achieved the “breal-even” objective. The 2023 year-end figure is in fact approx. £4.5K positive, but this is due to two exceptional one-off items (a £5K donation to one Explorer Unit and £2K Kent Jamboree donation to ASU).

The introduction of a District levy for the first time in over 50 years has prompted the question – “What do we receive for our money”? The District offers the following to ALL its members, (though not all choose to avail themselves of these opportunities) –

RIFFHAMS CAMPSITE – free use for day/evening sessions at our District campsite. DISTRICT GRANTS – available to groups and to young people in-need. DISTRICT ACTIVITIES & EVENTS – a wide range of District activities including annual Gang Show. DISTRICT EQUIPMENT – a large inventory of equipment in our District store for loan or hire. DISTRICT SCOUT SHOP – offers a discount on uniforms and other items.

MOTION PICTURE LICENCE – enables all sections/groups/units to legally play dvds or stream movies. Of course, it could be argued that many of these opportunities were already available prior to the introduction of the District levy, which is true. But prior to the levy and for at least 10 years our accounts were always in the “red” at year end from between £2K to £10K, reducing our bottom line year-on-year.

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the situation of the charity and of incoming financial resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

3

CHELMSFORD DISTRICT SCOUT COUNCIL

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts Reports) Regulations 2008 and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Risk Management

The Executive Committee has identified a number of risks they believe the District is exposed to and has taken action to mitigate them. The main areas of concern are:

Riffhams Campsite – damage to buildings or other areas of the property or equipment. A Campsite committee meet regularly to review site management and the District has recently reviewed buildings and contents insurance to mitigate against permanent loss.

Injury to leaders, helpers, supporters and members. – The District is covered by accident insurance policies. Safety incidents are reviewed by the District Safety adviser and issues brought to the attention of the District Executive. Risk Assessments are undertaken before all District events.

Reduced income from fundraising activities – The District has previously relied on income from its Riffhams Campsite; the annual Gang Show and other Youth activities, The District Scout Shop and fundraising by the ASU. Covid-19 brought into sharp focus how vulnerable the District was when these activities ceased and income effectively dried up. The introduction of a District membership levy for the first time enabled us to reduce the deficit and as income streams start to return we hope to gradually reduce the need for the District membership levy.

Internal Controls – The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include 2 signatories for all payments and a comprehensive insurance policy to ensure insurable risks are covered.

Public Benefit

The Trustees confirm that they have paid due regard to the Charities Act 2011 to demonstrate that our aims are for the public benefit. Our assessment is that we have met the public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. The main principles of Scouting demonstrate that our aims are for the public benefit in the following ways:

Reserves Policy

The Charity's reserve policy is reviewed regularly. The Trustees are satisfied that there remain sufficient reserves to carry on the daily running of the charity to meet expected needs on an ongoing basis and

4

CHELMSFORD DISTRICT SCOUT COUNCIL

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

cover any contingencies that might arise. During the year the Trustees have continued to take steps to seek ways to consolidate the Charity's funds across its various activities. They have confirmed that cash reserves should fall to no less than £60,000 to meet ongoing commitments and support regular Scouting activities. Any future capital developments will be reviewed against this background. During the year the Trustees continually reassess the utilisation of the Charity's cash reserves for the benefit of Scouting within the District.

Achievements and Performance

Review of the Year

During the past year the number of young people engaging in Scouting within our District has continued to grow to almost 2000 currently. Unfortunately, we are still seeing the effects of the pandemic, as the numbers of adult volunteers have not increased. We are continuing to promote Scouting with the hope of attracting more adults who wish to join in the fun. As part of the District’s support to Groups, a recruitment event was held in June 2023. Adult recruitment and retention are something that many of our Groups have been focusing on, and we hope that throughout the transformation period more help will be offered with this.

Despite a lower number of adults volunteering, we are proud that Scout Groups have continued to provide their young people with many wonderful residential experiences, giving them the best of memories and putting the ‘out’ in Chelmsford Scouting. Over 500 nights away have been offered across the District ranging from HQ sleepovers to week-long camps in venues new and old.

Inspiring activities throughout the year have ranged from the Beaver handicraft competition to an Christmas festive hike. We have offered our young people the opportunity to kayak on local rivers; walk the “Plainsman hike”; visit London for the Lord Mayor’s Show; experience an international day and celebrate Queen Elizabeth at various Jubilee events, to mention but a few. On a weekly basis, our sections from Squirrels and beyond, have visited the various emergency services; been taught life skills and generally allowed them to grow through their Scouting adventure, all under the guidance of our volunteers.

Our Active Support Unit (ASU) has held a few social events during the past year and has represented our District by willingly helping at various activities. ASU members supported the the Kent Jamboree by organising and running the staff bar and evening entertainment area. Our thanks go to them for their continued commitment, and we look forward to seeing them supporting the District at future events.

Our Executive Committee, soon to be known as the Trustee Board, continues to work in the background ensuring that we are offering the best support to our volunteers and YP.

The Chelmsford Scouts Gang Show continues to go from strength to strength. Cast numbers are increasing and reaction to the show has been very positive. Feedback has also been received regarding the visible growth and development of the young performers, who may have never been given this opportunity outside of Scouting. Several adult volunteers and Explorer scouts from the District will be attending upcoming International events in 2023, including the 25th World Jamboree in South Korea. We look forward to hearing all about their adventures at future District events.

Heartfelt thanks are extended to each one of our adult volunteers. We hope you have enjoyed making new memories; learning new skills; teaching old skills; meeting new friends and strengthening old friendships throughout the past year. Without your time, knowledge and care our young people wouldn’t be on this journey. We want to continue offering high quality and safe Scouting to our young people, and to grow the District. The challenge now is to offer this amazing opportunity to new volunteers, encourage them to give what they can, thus allowing them and our young people to experience the incredible Scouting programme that Chelmsford has to offer.

5

CHELMSFORD DISTRICT SCOUT COUNCIL

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

Riffhams Campsite

2022/23 has seen the welcome return of Scouts and other campsite users as well as an improvement in campsite income. The campsite manager and the service team have worked hard together making numerous improvements to the site including some innovative work developing a tree nursery to grow our own saplings for transplanting around the campsite. A scheduled coppicing programme has been carried out in one area of the site as part of the woodland management plan. The site has hosted several working parties of Explorer Scouts, together with their leaders, both from within and outside the District. Some recent boundary fencing by a neighbour has impacted on available space for car parking and alternative parking options are being explored by the site team.

Thank You

The last few years have been unprecedented and have presented the Trustees and our volunteer leaders with many challenges. It has been a testament to our volunteers that, despite some adult helpers choosing not to return to Scouting post-Covid, the majority have stayed with us and faced up to the various challenges in an amazingly responsive way. The Trustees wish to express their thanks to these, and to all who support the work and development of Scouting in the Chelmsford District.

Approved by the Board of Trustees on 31/08/2023 and signed on their behalf by

ROGER COLE District Chair

Date: 31st August 2023

6

CHELMSFORD DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Notes
Incoming resources
Incoming resources from generating funds:
Donations and legacies
3
Charitable activities
Membership
2
Activities for generating funds
4
Activities & sections
6
Investment income
5
Total incoming resources
Resources expended
Cost of generating funds
Fundraising costs
7
Costs of charitable activities
8
Total resources expended
Net income/(expense) for the year
Previous year adjustment
Transfer between funds
Net income/(expense) for the year
Reconciliation of funds
Total Funds B/Fwd
Total Funds C/Fwd
2023
£
6,210
6,490
15,964
49,012
1,300
Unrestricted
Funds
2023
£
-
-
-
-
-
Restricted
Funds
2023
£
6,210
6,490
15,964
49,012
1,300
Total Funds
2022
£
675
-
15,532
24,618
515
Prior period
Total Funds
78,976
7,721
66,791
-
-
-
78,976
7,721
66,791
41,340
12,882
38,897
74,512 - 74,512 51,779
4,465
6,344
1,601
-
-
(1,601)
4,465
6,344
-
(10,439)
-
-
12,410
204,171
(1,601)
1,601
10,809
205,772
(10,439)
216,211
216,581 - 216,581 205,772

The notes on pages 10 - 14 form an integral part of these financial statements.

8

CHELMSFORD DISTRICT SCOUT COUNCIL

BALANCE SHEET AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
11
Current assets
Stock
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one year
13
Net current assets
Net assets
Funds
14
Unrestricted income funds
Restricted funds
Revaluation Reserve
£
£
100,000
5,578
17,851
107,058
130,487
13,906
116,581
216,581
133,335
-
83,246
216,581
2023
£
£
93,656
4,578
18,317
94,365
117,260
5,145
112,116
205,772
130,925
1,601
73,246
205,772
2022
£
£
93,656
4,578
18,317
94,365
117,260
5,145
112,116
205,772
130,925
1,601
73,246
205,772
2022
130,487
13,906
117,260
5,145
205,772
130,925
1,601
73,246
205,772
Signed
Signed
Date
R Cole - Chairman
Date
D Clarke - Treasurer
31st August 2023
31st August 2023

The notes on pages 10 - 14 form an integral part of these financial statements.

9

CHELMSFORD DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1.1 Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

1.2 Incoming resources

All income is accounted for on a receivable basis, other than income received in respect of expenditure which is deferred to the period in which the activity or event takes place.

1.3 Resources expended

Expenditure is included in the accounts on an accruals basis.VAT is not recoverable by the charity and is included with the expenditure to which it relates.

Support costs which could not be attributed directly to activities are apportioned equally between activities.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Items costing at least £500 will be capitalised. They are calculated to write off the cost less residual value of each asset over its expected life as follows:

No fixed depreciation allowance is made for buildings and land. Occasional revaluation is made when a permanent change in value occurs.

All other assets are straight line 25%.

1.5. Taxation

The Council is a registered charity and, as such is exempt from corporation tax.

1.6. Fund accounting

Funds held by the charity are either:

Unrestricted general funds- these are funds which can be used in accordance with the charitable objectives at the discrection of the trustees

Designated Funds - these are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.

Restricted funds - these are funds that can only be used for particluar restricted purposes within the objects of the charity.

1.7. Stock

Stocks are stated at the lower of cost and the net realisable value. Cost includes all direct costs incurred in bringing the stocks to their present location and condition.

1.8. Cash flow

The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements".

10

CHELMSFORD DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2
Voluntary income
Membership
Membership fees received from Groups in the District
Subscriptions from Explorers & Network
Less payable to Essex Scouts
2023
Total
£
70,550
7,858
(71,918)
6,490
2022
Total
£
61,050
(61,050)
-

Total membership fees paid to Essex Scouts in the year including membership fees of the 7 Explorer units. The membership fees include a District Levy of £5,100.

3 Donations and legacies

3
Donations and legacies
Donations
Restricted donations amounted to £Nil (2022 - £Nil).
4
Activities for generating funds
Retail
Riffhams camp site
Other income
5
Investment income
Bank interest
2023
Total
£
6,210
6,210
2023
Total
£
9,258
4,656
2,050
15,964
2023
Total
£
1,300
1,300
2022
Total
£
675
675
2022
Total
£
11,604
3,803
125
15,532
2022
Total
£
515
515

11

CHELMSFORD DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6
Income from activities and sections
Programme, activities & events
7
Fundraising costs
Retail
Riffhams camp site
Support costs allocated - insurance
8
Costs of charitable activities
Donations and grants
Programme, activities & events
Explorer membership fees
Support cost allocated
2023
Total
£
49,012
49,012
2023
Total
£
5,604
2,116
-
7,721
2023
Total
£
76
48,247
-
18,467
66,791
2022
Total
£
24,618
24,618
2022
Total
£
11,164
1,521
197
12,882
2022
Total
£
575
16,665
5,025
16,632
38,897

Restricted expenses were £Nil (2022 - £Nil).

9 Trustees' expenses

No trustee received any remuneration during the year. Trustees were reimbursed for expenses at a total of £3,620.40 (2022 £Nil).

10
Analysis of support costs
Insurance
Premises hire
Property expenses
General admin including postage
Bank Charges
Computer & website costs
Equipment
Examination & accountancy
Miscellaneous
2023
Total
£
4,095
299
9,855
1,518
795
591
329
502
483
18,467
2022
Total
£
3,937
66
8,830
1,830
966
-
396
502
302
16,828

12

CHELMSFORD DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11 Tangible fixed assets

Cost
As at 1 April 2022
Additions
Revaluation
As at 31 March 2023
Depreciation
As at 1 April 2022
Charge for the year
Adjustment
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022
Freehold
Land
£
100,000
-
-
100,000
6,344
-
(6,344)
-
100,000
93,656
Fixtures,
Fittings &
Equipment
£
26,496
-
-
Total
£
126,496
-
-
26,496 126,496
26,496
-
32,840
-
(6,344)
26,496 26,496
- 100,000
- 93,656

King Edward VIII Scout Park (Riffhams), Lingwood Common, Little Baddow is a freehold property (12 acres) with beneficial interest* acquired in 2004.

*The freehold is held by The Scout Association Trust Corporation on behalf of the District.

The depreciation adjustment applied in 2023 relates to depreciation being incorrectly applied historically to the land held as detailed above.

12 Debtors

Other debtors
Prepaid expenses
Accounts receivable
13 Creditors: amounts falling due
within one year
Accounts payable
Deferred income
Accruals
2023
Total
£
1,487
16,298
66
2022
Total
£
45
18,128
145
17,851 18,317
2023
Total
£
10,239
3,165
502
2022
Total
£
1,686
2,757
702
13,906 5,145

13

CHELMSFORD DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14 Fund balances
Balance
01/04/2022
£
Unrestricted
204,171
Restricted
1,601
Total
205,772
15 Analysis of net assets between funds
Fund balances are represented by:
Unrestricted funds
Restricted funds
Incoming
£
85,320
-
85,320
Outgoing
£
(74,512)
-
(74,512)
Tangible
Fixed Assets
£
100,000
-
100,000
Transfers
£
1,601
(1,601)
-
Net Current
Assets
£
116,581
-
116,581
Balance
31/03/2023
£
216,581
-
216,581
Total
2023
£
216,581
-
216,581

15 Analysis of net assets between funds

16 Related Parties

There were no related parties in the year.

17 Going Concern

These accounts have been produced on a going concern basis.

18 Number of staff

The charity has nil employees for the period (2022 - Nil).

14