## **TONBRIDGE DISTRICT SCOUTS** **DISTRICT EXECUTIVE COMMITTESS' REPORT AND UNAUDITED FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED**_ **31 DECEMBER 2022.** TONBRIDGE DISTRICT SCOUT COUNCIL ## CONTENTS ||_Page (s)_| |---|---| |Reference and Administrative Information|3| |District Executive Committees' Report|4-8| |Independent Examiner's Report|9| |Statement of Financial Activities|10| |Balance Sheet|11| |Notes to the Financial Statements|12-15| Page 2 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## REFERENCE AND ADMINISTRATIVE INFORMATION ## **District Executive Committee** Phillip Jesson District Chair Martin Thomson District Commissioner Vacant District Secretary Gareth Williams District Treasurer Tom Chivers Sheila Cole Sue Yeomans Amy Childs Youth Commissioner **Co-opted Committee Members** Bev Atkins Alison Rudd **Registered Charity Number** 303461 **Scout Association Registration Number** 12721 **Principal Office** 25 Framley Road Tonbridge TN10 4HS **Principal Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling, Kent Page 3 ## TONBRIDGE DISTRICT SCOUT COUNCIL EXEC REPORT - AS AT 31 DECEMBER 2022 The District Executive Committee present their report and the unaudited financial statements of the Tonbridge and District Scout Council for the year ended 31 December 2022. The information on page 1 forms part of this report. The District Executive Committee confirm that the repot and financial statements of the charity comply with the current statutory requirements, the requirements of the governing document, and the provisions of the "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 Oreland (FRS 102)" (effective 1 January 2019 (Charities SORP (FRS 102)). ## **Structure, Governance and Management** The Tonbridge and District Scout Council's governing documents are those of the Scout Association. The Scout Association is incorporated by Royal Charter and is governed by the Scout Association's Policy, Organisation and Rules. Tonbridge & District Scout Council registered as a charity on 17 September 1963. New District Executive members are recruited through the District website and through the wider scout network. Proposed members are then appointed at the following District AGM ## **Objectives and Activities** The objective of the charity is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. In setting the objectives and activities the District Executive Committee have had due regard to the guidance issued by the Charity Commission on public benefit when reviewing the charity's objectives and planning for future. ## **Activities** In order to achieve these aims, the District provides both support intellectually and financially, to facilitate Scouting throughout the 9 groups and 6 Explorer Units around the Tonbridge District. The Charity also coordinates District, County and Nationwide events for the benefit of members. Page 4 ## **Achievements and Performance** Another year has come and gone and the Covid pandemic is slowly beginning to be a thing of the past. Despite the restrictions being lifted the early part of 2022 still saw it fair share of cancelled events and Zoom sessions to the frustrations of many. Our member numbers remained stable this year despite losing another section during the latter part of the year. Numbers are still however well below pre-pandemic levels which we hope to improve on going forward. January 2022 saw the successful launch of the new Beaver section and reopening of the 7th Tonbridge Scout Group in Leigh. We are pleased to announce that Tim O’Brine and Colin Cope have taken up the role of Group Scout Leader and the 2nd and 8th Tonbridge Scouts and Alaric Turner taken up the Acting Group Scout Leader Role at the 11th Tonbridge. ## **Activities** Unfortunately our flagship Operation Founder event again had to be cancelled in 2022 due to issues finding land owners willing to allow the use of their land so soon after Covid. We are really pleased that the 2023 event not only took place but was really well attended with 46 teams from both Scouting and Guiding tackling the Hadlow countryside. Our annual St Georges Day parade took place at Tonbridge Castle after a two year break, members of both Scouting and Guiding marched up the High Street and onto the Castle lawn led by the 17th Tonbridge Scout and Guide Band, where we joined our invited guests and the general public for a short youth led service and presentations. As with previously years a collection took place which raised over £500 for Hospice in the Weald. The summer saw the return of large scale camping, several groups joined the county and numerous international Scouts at the Kent International Jamboree based at the Detling show ground. With thousands of participants on site this was by far the biggest camp many of our Scouts and Explorers had experienced. Groups took the opportunities to try many new activities, meet new people and make lifetime friends. Another series of events that had been limited through the pandemic was the many remembrance parades that usually take place across the District, 2022 brought the return to parades and services in Tonbridge and the surrounding villages. Members from all sections across the District had the opportunity to join with the local community to remember those lost in conflict over the years. The popular District Sports evening welcomed Cubs, Scouts and Explorers along to the Angel Centre in Tonbridge for a few hours of fun and heart racing exercise in aid of Children in Need, participants had the opportunity to take part in a number of activities including Bouncy Castles, trampolining, football, badminton and more . ## **Scout Shop** Our District Scout Shop, managed by the dedicated Bev Atkins and supported by Kathy Mahoney, has been a valuable retail outlet to the local Scouting and Guiding community. We are delighted to welcome Emma Sutton to the team who has taken on the role as the shop treasurer. Sales within the Shop are going well and despite providing uniforms at a much reduced price, we are Page 5 still able to return a healthy profit into the District funds, this small profit contributes to maintaining a low District capitation payment. A notable improvement this year has been the recent addition of the SumUp card payment machine, which has despite a few early doubts and the addition of card processing fees it has been well used and is fast becoming the preferred payment option for shoppers. ## **Cart Wood** Cart Wood continues to thrive as a cherished location, with numerous groups within the District regularly making use of the land for camping, Tomahawk throwing, laser tag, activities days and section evenings. The wise decision to purchase it back in 2018 is consistently reinforced, as the dedicated team led by Stuart Sharp consistently undertakes projects throughout the year to maintain and enhance the facility for the benefit of the entire District. Although unfortunate storm damage resulted in the loss of a few trees, they have recently been repurposed to create a new shelter building area. This exciting addition will soon be accessible to all groups, further enhancing the site's appeal. With thanks to the generosity of the District SAS a new permanent flag pole has taken pride of place on the main clearing of the wood. In parallel with these undertakings, ongoing efforts are being made to enhance the area. Tree planting initiatives continue, aiming to better structure the area of the site. The team remains dedicated to maintaining the tracks for easy access, regular mowing and grass seeding of the clearings take place to maintain its appearance. Duke of Edinburgh Award & Young Leaders In 2022, our annual DofE expeditions for both the Bronze and Silver Award teams took place in May and July. All participants successfully completed their expeditions, marking a significant achievement for each team member. Throughout the year, the teams attended a series of training sessions aimed at preparing them for the final challenges they would face during their expeditions. The training sessions covered a wide range of essential skills, with a particular focus on navigation. Participants received comprehensive instruction on map reading, compass use, and route planning. These sessions allowed them to develop a solid understanding of how to navigate effectively and safely through unfamiliar terrain. In addition to navigation, the teams also received training in various other crucial aspects of expedition planning, such as menu preparation, first aid, expedition hygiene, and safety. As part of the volunteering section of the DofE award many of the participants opt to volunteer as young leaders within Scouting which is a huge benefit to the sections that they support, in many cases the participants continue to assist once they complete the award. To support the participants we continue to provide additional separate Young Leader training locally within Tonbridge. ## **World Scout Jamboree** The journey continues for our successful 6 who are only a few weeks away from attending the World Scout Jamboree in Korea. Throughout the year the 6 have attended many pre-camp and training events along with running a number of successful fundraising events including Barn Dances, Quizzes, Tomahawk Throwing stands, local fetes and more. Page 6 The participants have been out within the District running several International based evenings for the ## **Financial Review** The accounts show a surplus for the year to 31 December 2022 of £5,880 (2021: surplus of £1,406). Income in the year was £48,787 (2021 : £29,863) and expenditure in year was £42,907 (2021 : £28,458). Income and expenditure has increased as activities and events return to normal following the Covid-19 pandemic. ## **Reserves** The Executive Committee aim to hold reserves of £10,000 which represent two years of core costs of circa £5,000 per annum. At the balance sheet date, free unrestricted reserves (defined as unrestricted funds excluding tangible fixed assets and designated funds) amounted to £41,002 (2021 : £41,558). The charity had designated funds at the year end of £13,957 (2021 : £15,474) and this represents the bank and cash balances held by Explorer Units. The District has overall responsibility for the finance of the Explorer Scout Units, however, the District Executive Committee are not involved in the day to day running of the Units and therefore the bank balances are not available for general use by the District. ## **Going Concern Statement** The trustees of the Tonbridge & District Scout Council are satisfied that the charity is a 'going concern' as at 31 December 2022. Notwithstanding the significant uncertainties that resulted from the COVID-19 pandemic the trustees remain confident that the charity has sufficient finances and a prudent reserves policy that will ensure it can continue to operate. ## **District Executive Committees'' responsibilities** The District Executive Committee are responsible for preparing the District Executive Committees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity Law requires the District Executive Committee to prepare financials statements for each financial year. Under that law the District Executive Committee must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and its surplus or deficit for the period. In preparing these financial statements, the District Executive Committee are required to: - select suitable accounting policies and then apply them consistently - observe the methods and principles in the charities SORP - make judgements and accounting estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is appropriate to presume that the charity will continue in operation The District Executive Committee are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements Page 7 comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the District Executive Committee on 12th June 2023 and signed on its behalf by: Phillip Jesson **District Chair** Page 8 cHAR￿y COMMISS FOR AND VIAIES Independent examinerfs report on the accounts Section A Indèpendent Ex3miner'$ Report R•port lo th• tru•t••• TONORIDGE DISTRICT SCOW COUNCIL On a¢¢owts lor th• ye•r •nd•d Ch•rtty no (If •ny) 303461 litt• Tru￿> for Itw y•or •nd•d 3111212022. nd•r Mcbon 145 01 Iho 2011 Ac* #nd In earyinp out my •XaMin•t￿n. I hava ••c4th 1495Mbl al th• A •x•fflln•f• •tsl•m•rt Un￿rt•k9 th• •x•rrrinAbw ty o qU￿b•d r7WrtJw ol Dn••rt n•m tx •PF4lcat4• ￿*1•1 t<*]J. Dol•t• l ] rfnc* apo￿•￿•. to my •ttenbon In Conf￿ wtth th• •xanwn•tK)n {crther th4n th dlKlo••J ') whl¢h m• th•i in, •ny m•t•rial lh• wJ)unt• did n¢* wllh Ihe Kl￿ntIng r•¢ordJ'. or c0￿mIng th• fomi 0￿j cont•nt ol •ccount• ••t oJt In tho Ch•iity•• {Acc4>Jnt• and R•w)rt•l R•9ulthn• 2¢X)e th•n any r•qulr•mwrt 8*n•O: 12ffj812023 N•m•: Ll•• M&vJr•w (Ac￿4) qu•llllc•tlon{•) or body O¢t 2018 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## STATEMENT OF FINANCIAL ACTIVITIES - FOR THE YEAR ENDING 31 DECEMBER 2022 **----- Start of picture text -----**
2022 Unrestricted 2022 Restricted 2022 Total 2021 Total
Funds Funds Funds Funds
£ £ £ £
Note
Income from:
Donations and Grants 3 4,644 4,644 1,952
Charitable Activities 4 18,246 18,246 5,996
Other Trading Activities 5 25,672 25,672 20,400
Other Income - -
Investment 6 29 196 225 1,515
Total Income 48,591 196 48,787 29,863
Expenditure on:
Raising Funds 7 10,208 10,208 9,043
Charitable Activities 8 32,699 32,699 19,415
Total Expenditure 42,907 - 42,907 28,458
Net Income / (expenditure) and 5,684 196 5,880 1,406
net movement in funds:
Reconciliation of Funds:
Total funds brought forward: 129,509 60,352 189,861 189,861
Total Funds Carried Forward 135,193 60,548 195,741 189,861
**----- End of picture text -----**
Page 10 ## TONBRIDGE DISTRICT SCOUT COUNCIL BALANCE SHEET - AS AT 31 DECEMBER 2022 **----- Start of picture text -----**
2022 2021
£ £ £ £
Note
Fixed Assets
Tangible Assets 12 70,155 71,317
Current Assets
Stock 13 10,457 9,851
Debtors and Prepayments 14 18,618 1,699
Cash at Bank & In Hand 106,779 108,837
135,854 120,387
Current Liabilities
Creditors : Amouns falling due within one year 15 (10,268) (1,843)
Net Current Assets 195,741 189,861
The Funds of the Charity
Unrestricted Funds 135,193 129,509
Restricted Funds 60,548 60,352
195,741 189,861
- -
**----- End of picture text -----**
Approved by the Board of Trustees on 12th June 2023, signed on its behalf by: **Phillip Jesson District Chair** Page 11 TONBRIDGE DISTRICT SCOUT COUNCIL ## NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2022 ## **1 STATUS** Tonbridge District Scout Council is incorporated by Royal Charter and is a registered charity, number 303461. The principal office is 25 Framley Road, Tonbridge, TN10 4HS. ## **2 ACCOUNTING POLICIES** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are: ## **2.1 Basis of Preparation** The financial statements have been prepared in accordance with "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) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. Tonbridge District Scout Council meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted. The financial statements are presented in pounds sterling and rounded to the nearest pound. ## **2.2 Income** Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains certain teams and conditions outside of the charity's control, which must be met before the charity is entitled to the funds. Membership income is recognised over the period to which it relates, and the capitation payment to County is deducted. It is recognised as voluntary income as does not relate to receipts for goods and services. Income from trading activities relates to fundraising income and Scout shop sales and are recognised in the period in which they are earned. Income from rent is recognised over the period to which it relates. Income from charitable activities comprises income from activities and events and is recognised in the period in which the event occurred. Income received in advance for future dates is deferred. Investment income is recognised when receivable. The charity is not VAT registered. ## **2.3 Expenditure** Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. Expenditure has been classified under headings that aggregate all costs related to the category and includes irrecoverable VAT. Direct costs are those costs which are directly attributable to the charity's activities. Support costs are those costs relating to functions which assist the work of the charity but do not directly relate to its activity. ## **2.4 Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are funds set aside by the trustees for specific purposes. Restrictged funds can only be used for the particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. Page 12 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2022 ## **2.5 Tangible fixed assets and depreciation** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates, calculated to wrire off the cost less estimated realsable value of each asset over expected useful life, as follows: Freehold land Not depreciated Freehold property 2% straight line Equpment 25% net book value ## **2.6 Stock** Stock is valued at lower of cost and estimated net realisable value ## **2.7 Financial instruments** The charity only has financial assets and financial liabilities ofa kind that qualify as short-term basic financial instruments. Short-term basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## **3 DONATIONS AND GRANTS** |Membership subscriptions
Capitation income
Less payable to County
Donations and Grants
**4**
**INCOME FROM CHARITABLE ACTIVITES**
Explorer Units
Duke of Edinburgh
Online Scout Manager
Hire of Weir View Hall
**5**
**INCOME FROM OTHER TRADING ACTIVITES**
Fundraising events
Other Income
Scout shop sales
Rental income from Weir View Hall|33,912
(30,318)|**2022**
**£**

3,594
1,050
4,644
**2022**
**£**
12,376
510
700
4,660
18,246
**2022**
**£**
999
272
12,230
12,171
25,672|**2021**
**£**
1,952
-
1,952
**2021**
**£**
378
244
3,319
2,055
5,996
**2021**
**£**
953
9,165
10,282
20,400| |---|---|---|---| Page 13 TONBRIDGE DISTRICT SCOUT COUNCIL ## NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2022 ## **6 INCOME FROM INVESTMENTS** During the year income of £225 was received |**7**
**EXPENDITURE ON RAISING FUNDS**
Fundraising costs
Scout shop cost of sales
**8**
**EXPENDITURE ON CHARITABLE ACTIVITIES**
Direct costs
Note 9
Support costs
Note 10
**9**
**DIRECT COSTS**
Explorer Units
Online Scout Manager
Events
Grants and donations
**10**
**SUPPORT COSTS**
Hire of accomodation
Insurance
Light and heat
Repairs and maintenance
Other costs
Depreciation
_Governance costs:_
Accountancy and independent examination|**2022**
**£**
700
9,508
10,208
**2022**
**£**
18,670
14,029
32,699
**2022**
**£**
16,095
968
1,570
37
18,670
**2022**
**£**
411
3,006
2,851
4,245
2,378
1,162
24
-
14,029|**2021**
**£**
1,306
7,737
9,043
**2021**
**£**
5,282
14,133
19,415
**2021**
**£**
1,799
3,483
-
-
5,282
**2021**
**£**
487
2,780
2,568
3,722
2,941
1,485
-
150
14,133| |---|---|---| ## **11 RELATED PARTY TRANSACTIONS** Key management personnel are considered to be the trustees. The charity has no employees. No trustees received any remuneration or benefits during the year. Any expenses reimbursed to trustees were in their capacity as agents of the charity and not in capacity of trustees. There are no related party transactions to disclose. Page 14 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2022 ## **12 TANGIBLE FIXED ASSETS** |At 1 January 2022
Charge for the year
At 31 December 2021
**13**
**STOCK**
Shop account
**14**
**DEBTORS**
Prepayments
Other debtors
**15**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals and deferred income
Other Creditors
At 1 January 2022
At 31 December 2022
**Depreciation**
**Cost**
At 31 December 2022
**Net book value**
At 31 December 2022|**£**
9,761
9,761
4,310
195
4,505
5,256
5,451
**Freehold**
**Property**|**£**
62,000
62,000
-
-
62,000
62,000
**2022**
**£**
10,457
10,457
**2022**
**£**
17,701
917
18,618
**2022**
**£**
9,494
774
10,268
**Cart Wood**
**Land**|**£**
29,197
29,197
25,331
967
26,298
2,899
3,866
**Equipment**|**£**
100,958
100,958
29,641
1,162
30,803
70,155
71,317
**2021**
**£**
9,851
9,851
**2021**
**£**
862
837
1,699
**2021**
**£**
1,092
751
1,843
**Total**| |---|---|---|---|---| Deferred income in 2022 relates to income received in advance for the World Scout Jamboree in 2023. Page 15