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2024-03-31-accounts

Gravesham District Scout Council

Trustees’ Annual Report and Accounts For the year ended 31 March 2024

Registered Charity No. 303399

Trustees who have served at any point in the year

Henson Appleby (District Commissioner until 31 December 2023) Fraser Patrick (District Lead Volunteer from 1 January 2024) Paul Livett Chair (until 7 September 2023) Keith Jones (Chair from 22 September 2023) Pat Duncumb Secretary Susan Livett Treasurer Dave Moesli District Explorer Scout Commissioner Lucy Stanford District Scout Network Commissioner Jack Reeves District Youth Commissioner Alan Skelton Darren Stanford Hannah Booth Janet Jones Myles Sullivan Marion Weston Richard Ruddick Richard Painting Terry Duncumb Rob Viner James Treadwell (from 22 September 2023)

Custodian Trustee: The Scout Association Trust Corporation Contact address: Mr F Patrick, 3 Michele Cottages, Chalk Road, Higham, ME3 7JZ

Structure, Governance and Management

Description of the charity’s trusts

Gravesham District Scouts (the District)'s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The District is a trust established under its rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association and the constitution of the District.

Risk and 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 dual approval for payments, regular reports to the trustees including emerging issues and comprehensive insurance policies to ensure that relevant insurable risks are covered.

Trustees need to be alerted to possible conflicts of interest which may arise. Trustees are required to identify and declare any conflict of interest; trustees are removed from any decision making process where a conflict of interest is declared or identified; details of discussions and decisions made when a conflict has been identified are recorded and care is given to managing the conflict of interest once a decision has been made.

Gravesham District Scouts Annual Report 2024

2

Objectives, activities and achievements

Objectives

The objectives of the District are as a unit of The Scout Association. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. As Scouts we are guided by these values:

Activities and achievements

The District operates four Explorer Scout units for 14-18 year olds and a Network Scout unit for young people aged 18-25 and supports 13 groups across Gravesham which provide Scouting to 4-14 year old girls and boys. It also operates a campsite (Hopehill in Meopham).

The District has run a full programme of activities for all section which have been well attended and are documented in the blog on the website.

Hopehill remains busy and has benefitted from fibre-optic internet, a tomahawk range and completion of security upgrades this year. Work on updating the toilet block continues with a new electricity supply installed and planning underway.

The annual census at 31[st] January showed an 8% increase in youth membership with growth in 9 out of 13 groups. Explorers at 99 members have reached an all time high.

Scouting in the District is entirely dependent on the volunteer Scouters and other adults who give their time and energy to plan and run activities and provide support for the benefit of the young people.

Public benefit

The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. The trustees have regard to the guidance on public benefit issued by the Charity Commission when exercising any powers to which the guidance may be relevant.

Gravesham District Scouts Annual Report 2024

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Financial review

Performance in the year

The accounts show a deficit due to expenditure on projects, largely the toilet block. Scout HQ have closed their deposit account and we have used some of the funds for this. Operating returns on a comparable basis are similar to last year.

The Clifford Allen Memorial Trust (which is included in the accounts) has increased its cash holding in readiness for funding towards the toilet block; it showed an increase in carrying value of 6%.

Reserves and investments

The District continues to maintain sufficient reserves to provide for the ongoing operation of its activities, including future capital requirements for its properties in the short and long term. Cash is held in various current and deposit accounts. Investments are managed under a low to moderate investment risk and balanced income & capital growth investment objective and made in accordance with the recommendations of our advisors, Brewin Dolphin.

Plans for the future

The District will continue to provide activities for Scouts in Gravesham (including hill walking, water activities, camps, clay pigeon shooting, archery and many more). The Scouts transformation project which includes embedding a team based volunteering culture is moving forward and will be implemented in the next financial year, including adopting a new constitution at the next AGM. At Hopehill, the project to refurbish the Madeline Allen toilet block will continue with pre-planning approval received and environmental studies ongoing

The trustees declare that they approved this report on 10[th] September 2024

.

Signed on their behalf by:

Keith Jones

Fraser Patrick

Gravesham District Scouts Annual Report 2024

4

Receipts and Payments Account for the year ended 31 March 2024

Receipts
This year
£
Note
Membership subscriptions
50,297
Less paid over
(39,062)
11,235
Adult training
580
Donations and grants
331
Interest
514
Investment income
13,935
14,449
District activities
26,751
Explorer activities
11,433
38,184
Property receipts
57,707
Insurance claim
-
57,707
Sub total
122,486
Sale of investment assets
81,204
Total receipts
203,690
Total payments
(169,084)
Net receipts / (payments)
34,606
Payments
Last year
This year
£
£
Note
34,189
(35,696)
(1,508)
Administration
1,583
353
Adult training
334
257
Grants to groups
-
Purchase of equipment
422
793
14,063
Investment management costs
2
4,793
14,855
25,404
District activities
28,650
7,049
Explorer activities
15,811
32,452
44,461
54,470
Property running costs
51,441
2,738
Insurance replacements
95
57,208
Property improvements
56,555
108,091
103,618
Sub total
159,684
93,344
Purchase of investment assets
9,400
196,962
Total payments
169,084
(204,639)
(7,677)
Last year
£
825
368
-
390
4,940
31,598
10,078
41,676
46,244
2,512
6,012
54,768
102,966
101,673
204,639

Gravesham District Scouts Annual Report 2024

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Statement of Assets and Liabilities As at 31 March 2024

Note
Monetary assets
Cash held
Bank current accounts
Bank deposit accounts
Clifford Allen cash held
2
Scout Association Charity Deposit Account
Investments
Quoted securities at market value
2
Debtors
Due from Scout Groups
Gift Aid from HMRC
Non monetary assets held for charity use
Stock for resale at cost
Land at cost
3
Buildings and equipment at insurance value
3
This year
£
1,481
28,229
48,246
97,983
-
175,939
434,821
-
1,480
1,480
1,423
75,000
1,500,964
1,577,387
Last year
£
1,077
44,503
10,128
17,036
68,589
141,334
485,046
5,050
1,415
6,465
1,249
75,000
1,500,964
1,577,213

Signed on behalf of all the trustees on 10 September 2024 :

Susan Livett

Fraser Patrick

Gravesham District Scouts Annual Report 2024

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Notes to the accounts

for the year ended 31 March 2024

1 - Basis of preparation

These accounts are prepared on a receipts and payments basis. The statement of Assets and Liabilities includes cash and investments at market value, land and stock for resale at historic purchase price and other assets at insurance / replacement value.

They include all the activities of Gravesham District, including Hopehill Scout Campsite, four Explorer Scout units, a Network Scout and Active Support units and the Clifford Allen Memorial Trust. The thirteen Scout Groups in the District are separate charities and are not included.

2 - Clifford Allen Memorial Trust
Market value at 1 April
Grants to District
Investment management fees
Net investment returns
Market value at 31 March
This year
£
502,082
-
(4,793)
35,515
532,804
Last year
£
554,228
(10,000)
(4,940)
(47,206)
502,082

This comprises Quoted Securities of £434,821 (last year £485,046) and cash of £97,983 (last year £17,036)

3 - Property

The District owns the land and buildings at Hopehill Campsite and the land at Istead Rise Scout Hut.

4 - Hopehill campsite
Camp fees
Building hire
Site activities
.
Tuck shop
Insurance claim
Other
Ongoing expenditure
Utilities
Insurance
Running costs
Activity maintenance
Tuck shop
Cleaning
Maintenance
Ongoing equipment replacements
Insurance replacements
Projects
Security upgrade
Toilet and Shower block
Tomahawk range
Income
This year
£
36,503
14,599
4,253
2,253
-
99
57,707
(23,340)
(9,853)
(1,121)
(2,444)
(1,309)
(3,507)
(9,690)
(177)
(95)
(51,536)
(12,616)
(43,372)
(567)
(56,555)
(50,384)
Last year
£
32,311
11,977
5,363
2,425
2,738
2,394
57,208
(23,241)
(8,780)
(1,234)
(1,238)
(1,582)
(3,025)
(6,527)
(616)
(2,512)
(48,756)
(648)
(5,364)
-
(6,012)
2,440

Gravesham District Scouts Annual Report 2024

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Independent Examiner's Report

to the Trustees of Gravesham District Scout Council (Registered Charity No, 303399) on accounts for the year ended 31[st] March 2024 set out on pages 5 to 7

I report to the trustees on my examination of the accounts of the above charity (“the District”) for the year ended 31st March 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the District’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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:

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.

Name: Luke Anderson Professional qualification: ACA Address: 21 Goodall Close, Parkwood, Gillingham, Medway, ME8 9NG Date: 24 November 2024