## **REGISTERED CHARITY NUMBER: 302111**
## **GLOUCESTER DISTRICT SCOUT COUNCIL**
## **INDEPENDENTLY EXAMINED**
**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
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## **Contents**
|TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023|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 2023|8|
|STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2023|9|
|NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023|10-14|
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **TRUSTEES:**
The Membership of the Executive Committee who served between the 2022 and 2023 AGMs was:
## **Ex Officio:**
A Webb District Chair D Hawkins District Commissioner M Vaughan 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 H Paveley L Jenkins Resigned 5[th] December 2022 **Nominated by the District Commissioner:** R Tovey Passed away January 2023 N Harris K Turner A Faulkner P Trott
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 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 £106,487.
## **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 £28,819 were reserved for the next year's Cotswold Marathon and Gang Show.
During 2022 a new Group was opened in the District, 58[th] Gloucester Hubb. During the start up period whilst the new Group has been opening a bank account, their finances have been handled by the District. Funds in the sum of £2,037 are reserved for the Group for next year’s activities and until such time as they have their own bank account.
## **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 2022.
## **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
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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;
- 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 12[th] June 2023 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 accounts of Gloucester District Scout Council (the Charity) for the year ended 31 March 2023.
## **Responsibilities and basis of independent examiner’s report**
As the charity’s trustees, 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 Charity’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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts do not accord with the accounting records; or
- 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.
Martin Collins ACA Old Forge Cottage Butt Green Painswick Stroud GL6 6QS
Dated: 13[th] June 2023
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## **GLOUCESTER DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2023**
|**Notes**
**INCOME**
Scout activities
**2**
**Charitable activities**
**3**
Scout Shop income
**4**
Investment income
**5**
**Total**
**Expenditure on:**
Subscriptions payable to County
Charitable activities
**6**
Murray Hall Scout HQ
Scout shop cost of goods sold
Scout shop bank costs
Support for new Group
Other costs
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**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Total
Total
funds
funds
2023
2022
£
£
86,875
61,546
8,558
9,184
10,913
11,114
141
12
106,487
81,856
43,560
39,168
34,080
13,265
14,454
14,844
8,479
8,319
164
262
290
-
1,321
801
102,348
76,659
4,139
5,197
121,331
116,134
125,470
121,331|
|---|---|
8
## **GLOUCESTER DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2023**
|**Notes**
**FIXED ASSETS**
Tangible assets
**10**
**CURRENT ASSETS**
Stocks
**11**
Debtors
**12**
Cash at bank
Cash in hand
**Total**
**CREDITORS**
Amounts falling due within one year
**13**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
General and Designated funds
**14**
**TOTAL FUNDS**|Total
Total
funds
funds
2023
2022
£
£
2,745
3,213
8,137
6,147
1,156
1,337
115,716
111,913
326
125,335
119,397
(2,610)
(1,279)
122,726
118,118
125,471
121,331
125,471
121,331
125,471
121,331
125,470
121,331|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 12th June 2023 and were signed on its behalf by:
A Webb - Trustee
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## **GLOUCESTER DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **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**
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 2023 –** _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
District activities
58th Hubb
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|31/03/23
31/03/22
£
£
1,250
-
49,120
43,568
- -
(62)
225
1,855
-
2,793
-
9,408
6,093
22,151
10,384
- -
360
1,276
86,875
61,546
31/03/23
31/03/22
£
£
8,558
8,684
- 200
- 300
8,558
9,184
31/03/23
31/03/22
£
£
10,913
11,114
10,913
11,114|
|---|---|
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## **GLOUCESTER DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 –** _cont’d_
## **5. INVESTMENT INCOME**
|Deposit account interest|31/03/23
31/03/22
£
£
141
12
141
12|
|---|---|
## **6. CHARITABLE ACTIVITIES COST**
|58th Hubb
District activities
Cotswold Marathon
Gang Show|31/03/23
31/03/22
£
£
755
-
1,675
48
8,387
6,541
23,263
6,676
34,080
13,265|
|---|---|
## **7. OTHER COSTS**
|Bank charges
Leaders uniform
Laptop for Minutes Secretary
Flags for Murray Hall
Depreciation
Admin Expenses|31/03/23
31/03/22
£
£
107
92
42
-
309
-
213
-
468
506
182
203
1,321
801|
|---|---|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2023.
## **Trustees' expenses**
There were no Trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022 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 2023 –** _cont’d_
## **10. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2022 and 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022|Property
£
14,957
13,176
253
13,429
1,528
1,781|Equipment
Totals
£
£
2,743
17,700
1,311
14,487
215
468
1,526
14,955
1,217
2,745
1,432
3,213|
|---|---|---|
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 £489,073.
## **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
Rental income paid in advance
Subscription rebate due|31/03/23
31/03/22
£
£
8,137
6147
31/03/23
31/03/22
£
£
635
555
- -
521
782
1,156
1,337
31/03/23
31/03/22
£
£
2,291
1,123
98
-
221
156
2,610
1,279|
|---|---|
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## **GLOUCESTER DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 –** _cont’d_
## **14. SUMMARY OF DESIGNATED FUNDS**
|General Fund
Designated general funds
Maintenance Fund
Lease Renewal/Purchase Fund
Gang Show Fund (2022 show)
Cotswold Marathon Fund
Scout Active Support Fund
Scout Network Fund
Explorer Scout Fund
Scout Fund
Cub Scout Fund
Beaver Scout Fund
Archery Club Fund
58th Hubb
Special Activities and Support Fund
Total funds|Balance
Allocation
Balance
Brought
of surplus
Carried
Forward
for the year
Transfer
Forward
31/03/2022
31/03/2023
£
£
£
£
45,120
1,341
-
46,461
19,500
-
-
19,500
15,000
-
-
15,000
22,687
(752)
-
21,935
5,863
1,021
-
6,884
573
-
-
573
1,774
-
-
1,774
1,918
-
-
1,918
-
168
-
168
2,057
(42)
-
2,015
-
131
-
131
-
235
-
235
-
2,037
2,037
6,839
-
-
6,839|
|---|---|
||76,211
2,798
-
79,009|
||121,331
4,139
-
125,470|
## **15. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
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