REGISTERED CHARITY NUMBER: 302111
GLOUCESTER DISTRICT SCOUT COUNCIL
INDEPENDENTLY EXAMINED
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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Contents
| TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022 | 4 |
|---|---|
| OBJECTIVES AND ACTIVITIES | 4 |
| ACHIEVEMENT AND PERFORMANCE | 4 |
| FINANCIAL REVIEW | 4 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT | 5 |
| STATEMENT OF TRUSTEES' RESPONSIBILITIES | 5 |
| INDEPENDENT EXAMINER'S REPORT | 7 |
| STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2022 | 8 |
| STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2022 | 9 |
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 | 10-14 |
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES:
The Membership of the Executive Committee who served between the 2021 and 2022 AGMs was:
Ex Officio:
A Webb District Chair D Hawkins District Commissioner P Baker District Secretary K Hawkins District Treasurer G Edwards District Explorer Scout Commissioner C Plant District Youth Commissioner
Elected members:
N Hughes H Taylor N Adkins F Thomas A Faulkner L Jenkins R Tovey M Vaughan N Harris K Turner H Paveley
Nominated by the District Commissioner:
Charity number 302111
Principal address
Murray Hall Scout HQ, Tuffley Lane, Gloucester GL4 0NU
Independent examiner
Martin Collins ACA, Old Forge Cottage, Butt Green, Painswick, Stroud GL6 6QS
Bankers
Lloyds Bank plc, 19 Eastgate Street, Gloucester GL1 1NU
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GLOUCESTER DISTRICT SCOUT COUNCIL
GLOUCESTER DISTRICT SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022
The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Charity are to support the local groups in pursuit of the Scout Association objectives. The Charity is a trust established under its rules, which are common to all Scout Groups and Districts. Trustees are appointed in accordance with the policy, organisation and rules of the Scout Association.
The Scout Association objectives are to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, responsible citizens and as members of their local, national and international communities.
Public benefit
The Trustees are aware of the public benefit provisions of the Charities Act 2011 and of the guidance on them published by the Charity Commission. They are satisfied that the objectives of the Charity and the activities of the Charity are within the definitions of the Charitable Purposes as set down in the Act. The Trustees are not aware of any public detriment caused by the Charity's object or activities, and nor are they aware of anyone receiving any private benefit from the Charity's activities.
ACHIEVEMENT AND PERFORMANCE
Charitable activities and achievements
The Charity has continued to carry out its primary objectives during the year under review.
Investment performance, powers, and restrictions
The Trustees are authorised to invest surplus funds in high interest bank accounts. Currently surplus funds are held with the Scout Association Short Term Investment Service and the NS&I savings account. There are no restrictions as to where the funds may be invested but no policy has to be agreed by the Trustees.
FINANCIAL REVIEW
Principal funding sources
The main sources of income during the year were membership fees, subscriptions and income from letting Murray Hall. The total income for the year was £81,856
Grant making
The Charity has not made any donations during the year.
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Investment policy and objectives
At present Trustees do not hold any 'invested' funds; instead, funds are held in Charity business bank accounts.
Reserves policy
It is the policy of the Trustees that funds that have not been designated for a specific use should be maintained at a level equivalent to 12 months' expenditure. This level of reserves has been maintained throughout the year.
At the end of the financial year, funds in the sum of £28,550 were reserved for the next year's Cotswold Marathon and Gang Show.
Going concern
Scouting is continuing to operate within the District and the District has income and funds to support its functions. After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is governed by Royal Charter granted 4 January 1912. The District Constitution of 2007 was amended and approved by the annual meeting of the Gloucester District Scout Council in June 2015.
Recruitment and appointment of new trustees
Members of the District Executive Committee are the charity trustees of the Scout District. Only persons aged 18 and over may be full voting members of the District Executive Committee. Trustees are also appointed to the select scouting roles.
Risk management
The Trustees have a duty to identify and review risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have identified the major risks to which they believe the District is exposed. They have reviewed these and have established systems to mitigate them including strict control of appointments, health and safety issues relating to the physical environment and activities, internal financial controls and the provision of suitable insurance.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees 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 and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the 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.
Approved by order of the board of trustees on 9th May 2022 and signed on its behalf by:
Andy Webb – Chair/Trustee GLOUCESTER DISTRICT SCOUT COUNCIL
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GLOUCESTER DISTrICT SCOUT COUNCIL I report to the trustees on my examination of the financial Statern of GkxJter District Scout Council (the Charity) for the y&7r ended 31 March 2022. Responsibililles and basis of report As the trustees of the Charity. you are responsli )le for the weparation of the financial sLqtements in accordance with the requirements of the Charities Ad 2011 {the 2011 Act). I report in respe( of my examination of the Charitls financial statements carried out under section 145 of the 2011 Ad. In carrying out my eMInation I have followed all the applicable Directions given by the Charity Commission urKlef sedion 145(5)(b) of the 2011 A( Independent examinerfs statement I have completed my examination. I confirm that matters have come to my attention in connertion with the examination giving me cause to believe that in any material respect. 1. Accounting re¢ords were not kept in respe( of Chanty as required by section 130 of the 2011 A¢ or 2. The financial statements do not accord with those records., OT 3. The finan¢ial statements do not comply with the applicable requiremerts (x)nMIng the fonn and corrtent of accounts set out in the Charities (Accounls arKI Repcmts) Regulations 2(M)8 other than any requirement that the give a true and fair view vthith is not a matter c(*tsidered as part of an HKIeFEjent enInatiOn. I have no corKems and have come across no (ts malters in con11 wilh the examination to whith attentron shoukj be drawn in this report in order to enable a rmp8r understanding of the financial 8Lqtements lo be readHI. Martin Collins ACA Old Forge Cottage Butt Green PainswiGk Stroud GL6 6QS Dated: f '
GLOUCESTER DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2022
| Notes INCOME Scout activities 2 Charitable activities 3 Scout Shop income 4 Investment income 5 Other income 6 Total Expenditure on: Subscriptions payable to County Charitable activities 7 Murray Hall Scout HQ Network, Explorers and Scout Activities Scout shop cost of goods sold Scout shop bank costs Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Total Total funds funds 2022 2021 £ £ 61,546 64,132 9,184 3,567 11,114 623 12 138 - 21,670 81,856 90,130 39,168 46,154 13,217 9,085 14,844 9,451 48 5 8,319 1,587 262 198 801 1,082 76,659 67,562 5,197 22,568 116,134 93,566 121,331 116,134 |
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GLOUCESTER DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2022
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GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities Statement of Recommended Practice 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.
Fixed assets
The accounts have been prepared under the historic cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by Charities.
Depreciation is provided on fixed assets at the following rates
Murray Hall - Straight line basis over the period of the lease Equipment – 15% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
Taxation
The charity is exempt from tax on its charitable activities.
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GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 – cont’d
1. ACCOUNTING POLICIES - cont'd
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the object of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. SCOUT ACTIVITIES
| Donations Subscriptions Outstanding subscriptions Reduction in provision for rebate to Groups Cotswold Marathon Gang Show Donations Kyle Howell Memorial Fund TOTAL FUNDS CARRIED FORWARD 3. INCOME FROM CHARITABLE ACTIVITIES Murray Hall Scout HQ Hire Sundry Income - Scout Active Support Network Activities 4. OTHER TRADING ACTIVITIES Shop income |
31/03/22 31/03/21 £ £ 49 43,568 54,361 - 800 225 5 6,093 2,280 10,384 6,355 - 282 1,276 - 61,546 64,132 31/03/22 31/03/21 £ £ 8,684 3,167 200 - 300 400 9,184 3,567 31/03/22 31/03/21 £ £ 11,114 623 11,114 623 |
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GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 – cont’d
5. INVESTMENT INCOME
| Deposit account interest 6. OTHER INCOME Government grants |
31/03/22 31/03/21 £ £ 12 138 12 138 31/03/22 31/03/21 £ £ - 21,670 |
|---|---|
Government grants were received via Gloucester City Council in response to the government's support for organisations affected by the COVID-19 pandemic.
7. CHARITABLE ACTIVITIES COST
| Cotswold Marathon Gang Show |
31/03/22 31/03/21 £ £ 6,541 1,212 6,676 7,873 13,217 9,085 |
|---|---|
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no Trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021 other than return of funds incurred on behalf of the charity.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
All incomes and expenditures in the comparative period were in respect of unrestricted activities.
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GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 – cont’d
10. TANGIBLE FIXED ASSETS
| COST At 1 April 2021 and 31 March 2022 DEPRECIATION At 1 April 2021 Charge for year At 31 March 2022 NET BOOK VALUE At 31 March 2022 At 31 March 2021 |
Property £ 14,957 12,923 253 13,176 1,781 2,034 |
Equipment Totals £ £ 2,743 17,700 1,058 13,981 253 506 1,311 14,487 1,432 3,213 1,685 3,719 |
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Murray Hall is built on land owned by Gloucester City Council. The lease is for a term of 60 years from 20 February 1970 at a rent of £179 per annum. The original cost of the building was £14,957 which is being written off over the 60 year period. The current insured value of the property is £457,078.
11. STOCKS
| Stocks 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Rental income Outstanding subscriptions Scout Shop outstanding payments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Subscription rebate due |
31/03/22 31/03/21 £ £ 6,147 21670 31/03/22 31/03/21 £ £ 555 189 - 800 782 240 1,337 1,229 31/03/22 31/03/21 £ £ 1,123 908 156 384 1,279 1,292 |
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GLOUCESTER DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 – cont’d
14. SUMMARY OF DESIGNATED FUNDS
| General Fund Designated general funds Maintenance Fund Lease Renewal/Purchase Fund Gang Show Fund (2021 show) Cotswold Marathon Fund Scout Active Support Fund Scout Network Fund Explorer Scout Fund Cub Scout Fund Special Activities and Support Fund Total funds |
Balance Allocation Balance Brought of surplus Carried Forward for the year Transfer Forward 31/03/2021 31/03/2022 £ £ £ £ 64,939 181 (20,000) 45,120 9,500 - 10,000 19,500 5,000 - 10,000 15,000 17,703 4,984 - 22,687 6,310 (447) - 5,863 373 200 - 573 1,495 279 - 1,774 1,918 - - 1,918 2,057 - - 2,057 6,839 - - 6,839 |
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| 51,195 5,016 20,000 76,211 |
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| 116,134 5,197 - 121,331 |
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
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