## **REGISTERED CHARITY NUMBER: 302111** ## **GLOUCESTER DISTRICT SCOUT COUNCIL** ## **INDEPENDENTLY EXAMINED** **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** 1 ## **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 3 ## **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. 4 ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; 5 - 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_ 6 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 GkxJ￿ter 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 e￿MInation 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)n￿MIng 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 HKIeFE￿jent e￿nInatiOn. I have no corKems and have come across no (ts malters in con￿11￿ 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| |---|---| 8 ## **GLOUCESTER DISTRICT SCOUT COUNCIL** ## **STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2022** 9 ## **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. 10 ## **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| |---|---| 11 ## **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. 12 ## **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| |---|---|---| 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| |---|---| 13 ## **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| |---|---| ||51,195
5,016
20,000
76,211| ||116,134
5,197
-
121,331| ## **15. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2022. 14