REGISTERED CHARITY NUMBER: 302111 GLOUCESTER DISTRICT SCOUT COUNCIL INDEPENDENTLY EXAMINED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Contents LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVITIES ACHIEVEMENT AND PERFORMANCE FINANCIAL REVIEW STRUCTURE, GOVERNANCE AND MANAGEMENT STATEMENT OF TRUSTEES, RESPONSIBILITIES INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES.. YEAR ENDED 31 MARCH 2024 STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10-14
LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES: The Membership of the Trustee Board who served between the 2023 and 2024 AGMS was.. Ex Officio: M Seamarks District Chair D Hawkins District Commissioner K Hawkins District Treasurer G Edwards District Explorer Scout Commissioner C Plant District Youth Commissioner Elected members: N Hughes H Taylor F Thomas R Large Nominated by the District Commissioner.. N Harris K Turner A Faulkner P Trott Charity number 302111 Principal address Murray Hall Scout HQ, Tuffley Lane, Gloucester GL4 ONU Independent examiner C. L. Rawlinson Bankers Lloyds Bank plc, 19 Eastgate Street, Gloucester GL1 1 NU
GLOUCESTER DISTRICT SCOUT COUNCIL GLOUCESTER DISTRICT SCOUT COUNCIL TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 AIMS The objectives of the Charity are to support the Scout Groups registered in Gloucester District in pursuit of the Scout Association's Purpose, informed by the Values of Scouting and adopting the Scout Method. The Charity is a trust established under its rules, which are common to all Scout Districts. Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association. The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting 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. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and.. enjoy what they are doing and have fun take part in activities indoors and outdoors learn by doing share in spiritual reflection take responsibility and make choices undertake new and challenging activities make and live by their Promise. 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 NS&I in an investment 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 £169.894. Grant making The Charity has made one donation of £110 from the Support Fund to enable a young person to fully participate in Scouting opportunities. Investment policy and objectives At present the Charity holds invested funds in NS&I. 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 £26,269 were reserved for the next yearfs Cotswold Marathon and Gang Show. During 2022 a new Group was opened in the District, 58th Gloucester Hubb. During the start-up period whilst the new Group had been opening a bank account, their finances had been handled by the District, they now 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 July 2023.
Recruitment and appointment of new trustees The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association 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., 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. ed by order of the board of trustees on 18 July 2024 and signed on its behalf by.. Michael Seamarks - Chair/Trustee GLOUCESTER DISTRICT SCOUT COUNCIL
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 2024. 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. C. L. Rawlinson Mandalay Old Tewkesbury Road Norton Gloucestershire GL2 9LR Dated.. 9th July 2024
GLOUCESTER DISTRICT SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES: YEAR ENDED 31 MARCH 2024 Total funds 2024 Total funds 2023 Notes INCOME Scout activities 145,560 86,875 Charitable activities Scout Shop inGome Investment income 10,245 13,232 857 8,558 10.913 141 Total 169,894 106,487 Expenditure on: Subscriptions payable to County Charitable activities Murray Hall Scout HQ Scout shop cost of goods sold Scout shop bank costs Support for new Group Other costs 53,601 43,684 33.101 10,260 186 291 1.583 43,560 34,080 14,454 8,479 164 290 1,321 Total 142,707 102,348 NET INCOMEI(EXPENDITURE) 27,187 4,139 RECONCILIATION OF FUNDS Total funds brought forward 125,470 121,331 TOTAL FUNDS CARRIED FORWARD 152,657 125,470
GLOUCESTER DISTRICT SCOUT COUNCIL STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 2024 Total funds 2024 Total funds 2023 Notes FIXED ASSETS Tangible assets 10 2,309 2,745 CURRENT ASSETS Stocks Debtors Cash at bank Cash in hand 8,363 553 116,837 116 8,137 1,156 115.716 326 12 Total 125,869 125,335 CREDITORS Amounts falling due within one year 13 (43,484) (2,610) NET CURRENT ASSETS 82,384 122,725 TOTAL ASSETS LESS CURRENT LIABILITIES 84.693 125,470 NET ASSETS 84,693 125,470 FUNDS General and Designated funds 14 84,693 125,469 TOTAL FUNDS 152,657 125,469 The 1st ncial statements e approved by the Board of Trustees and authorised for issue on were signe on its behalf by.. chael Seamarks - Chair/Trustee GLOUCESTER DISTRICT SCOUT COUNCIL
GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 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 - 150/1) on reducing balance Stocks Stocks are valued at the lower of cost and net r&alisable 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 2024- cont'd 1. ACCOUNTING POLICIES- Gont'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 31103124 31103123 Donations Subscriptions Prepayment of subscriptions for 2024 Reduction l (increase) in provision for rebate to Groups District activities 58th Hubb Cotswold Marathon Gang Show Prepayments Donations Kyle Howell Memorial Fund 650 62,839 42,822 (50) 2,050 1,011 8,381 24,136 3,722 1,250 49,121 {62) 1,855 2,793 9,408 22,151 360 TOTAL FUNDS CARRIED FORWARD 145,560 86,875 3. INCOME FROM CHARITABLE ACTIVITIES 31103124 31103123 Murray Hall Scout HQ Hire 10,245 8,558 10,245 8,558 4. OTHER TRADING ACTIVITIES 31103124 31103123 Shop income 13,232 10,913 13,232 10,913
GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- cont'd 5. INVESTMENT INCOME 31103124 31103123 Deposit account interest 857 141 857 141 6. CHARITABLE ACTIVITIES COST 31103124 31103123 58th Hubb District activities Cotswold Marathon Gang Show 3,048 1,847 7,998 30,791 43,684 755 1,675 8,387 23,263 34,080 7. OTHER COSTS 31103124 31103123 Bank charges Leaders uniform Young Leader training and awards Laptop for Minutes Secretary Flags for Murray Hall Depreciation Support Fund Memorials MPLC Umbrella Licence Admin Expenses 109 107 42 101 309 213 468 288 436 110 95 381 56 1,583 182 1,321 8. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were no Trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023 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 2024- cont'd 10. TANGIBLE FIXED ASSETS Property Equipment Totals COST At 1 April 2023 and 31 March 2024 14,957 2.743 17,700 DEPRECIATION At 1 April 2023 Charge for year 13,429 253 1,526 183 14,955 436 At 31 March 2024 13,682 1,709 15,391 NET BOOK VALUE At 31 March 2024 1.275 1,034 2,309 At 31 March 2023 1,528 1,217 2.745 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 £715,000. 11. STOCKS 31103124 31103123 Stocks 8,363 8137 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31103124 31103123 Rental income Outstanding subscriptions Scout Shop outstanding payments 495 635 58 521 553 1.156 13. CREDITORS". AMOUNTS FALLING DUE WITHIN ONE YEAR 31103124 31103123 Trade creditors Rental income paid in advance Membership fees - prepayments Subscription rebate due 331 60 42,822 272 2,291 98 221 43,484 2,610 13
GLOUCESTER DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- cont'd 14. SUMMARY OF DESIGNATED FUNDS Balance Alocation Brought of surplus Fomard for the year 3110312023 Balance Carried Forward 3110312024 Transfer General Fund 46,460 5,779 52,239 Desi nated eneral funds Maintenance Fund Lease RenewallPurchase 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 Membership fees 2024 - prepayments Special Activities and Support Fund 19,500 15,000 21,935 6,884 573 1,774 1,918 168 2,015 131 235 2,037 (16,968) 2,532 15,000 19,002 7,267 573 1,774 1,817 194 2,183 168 358 (o) 42,822 6,729 (2,933) 383 (101) 26 168 37 123 (2,037) 42,822 (110) 21,409 6,839 79,009 100,418 Total funds 125,469 27,188 152,657 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. 14