## **TONBRIDGE DISTRICT SCOUTS** # **DISTRICT TRUSTEE BOARD REPORT AND UNAUDITED FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED**_ ## **31 DECEMBER 2023.** TONBRIDGE DISTRICT SCOUT COUNCIL ## CONTENTS ||_Page (s)_| |---|---| |Reference and Administrative Information|3| |District Executive Committees' Report|4 - 5| |Independent Examiner's Report|6| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Financial Statements|9 - 12| Page 2 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## REFERENCE AND ADMINISTRATIVE INFORMATION ## **District Executive Committee** Phillip Jesson Martin Thomson Gareth Williams Tom Chivers Sheila Cole Sue Yeomans Amy Childs District Chair District Lead Volunteer District Treasurer Youth Commissioner **Co-opted Committee Members** Bev Atkins **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 2023 The District Trustee Board present their report and the unaudited financial statements of the Tonbridge and District Scout Council for the year ended 31 December 2023. The information on page 1 forms part of this report. The District Trustee Board confirm that the report 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 Trustee Board 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 Trustee Board 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. ## **Achievements and Performance** Our youth and adult numbers grew throughout the year despite losing a cub pack shortly before January census return, Numbers continue to be below pre-pandemic levels, but several new sections are in the process of being started with a view to boost the membership and reduce waiting lists. Operation Founder and the exploit trophy saw a well received come back after 3 years of cancellations due to covid and the weather. 46 teams of Scouts, Guides and Explorer Scouts took to the countryside around Hadlow and navigated bases in the hope of being crowned Founder Champions. Our annual St Georges Day parade was forced to be cancelled at the last minute due to appalling weather conditions. The St Georges team worked tirelessly with the local council staff reviewing several different options to make the event happen but the flooding of the Castle lawn, the Remembrance ground and the local roads left no other option. Kent Scouts launched a new Explorer camp in September based at Lower Grange Farm called the 'Big Weekender'. 61 Explorers from across the Tonbridge Explorer units joined together to attend the event taking part in hundreds of activities over the weekend. Tonbridge made up 10% of the total participants and all had a fantastic time. The popular District sports evening welcomed Cubs, Scouts and Explorers 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 Our Scout shop at Weir View provides uniforms for the Scout and Guides from Tonbridge and the neighbouring district, where several Scout shops have been forced to close in favour of online shopping. We have continued to provide a local 'try before you buy' service which has returned a healthy profit into the District funds. Cart Wood continues to be a success and although large scale projects have slowed in 2023 the team headed by Stuart Sharp have made several smaller projects a reality - the most notable being the work on the shelter building area centred around a fallen tree. Cart Wood has continued to host many day, evening and night events during the year with many groups making use of the site. Tomahawk throwing continues to be popular and through fundraising the team have acquired a new set of throwing angels. Finally the World Scout Jamboree took place after 2 years of preparation with 6 District representatives who set off for South Korea. The initial days were spent sight seeing and soaking up the culture, but the news from the Jamboree site was worrying. The site was plagued with challenges from the outset and just not ready for 40,000 Scouts from 150+ countries who descended upon it. Facing extreme heat, Page 4 food and hygiene issues the UK, USA and Singapore contingents pulled out after 3 days of the 12 day event. After all the build up and anticipation the early exit was incredibly disappointing. The UK Scout Association worked miracles evacuating everyone to hotels scattered around the vast Seoul metropolitan area and along with unit leaders they pulled together a programme of activities to entertain the participants for their remaining time in South Korea. The participants still had an amazing experience and were overwhelmed by the warmth and generosity of the South Korean people. ## **Financial Review** The accounts show a deficit for the year to 31 December 2023 of £4,525 (2022: surplus of £5,880). Income in the year was £73,604 (2022 : £48,787) and expenditure in year was £79,063 (2022 : £42,907). ## **Reserves** The Tustee Board 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 £44,364 (2022 : £41,002). The charity had designated funds at the year end of £15,524 (2022 : £13,957) 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 Trustee Board 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 2023. ## **District Trustee Board responsibilities** The District Trustee are responsible for preparing the District Trustee Board 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 Trustee Board to prepare financials statements for each financial year. Under that law the District Trustee Board 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 Trustee Board 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 Trustee Board 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 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 Trustee Board on 5th June 2024 and signed on its behalf by: Phillip Jesson **District Chair** Page 5 CHARITY COMMISSION FOR ENGLAM) ANO WAIES Independent examlnerfs report on the accounts Soction A Ind¢pendent ENaminer s Report TON8R1￿E DISTRICT scoiJr COUNCIL $7 On acco￿ for the year 31 DKarrthr 2023 Charity Tro 111 any) I report lo Injstees on rny ex•nWo•tron d the •Co￿Trts ￿ the •iY)ve charty 11he Trugri tor 1he year en(led 3111212022 R•¥pon*lbllltlH •nd b•s1s Of r•port AS ihe <*•niy'S i1u￿ees. are cesp)ns)* lor ihe Prepara￿￿ of Ibe accl￿ntS in accAmd￿ tho r4uir8rmnis of th8 ct￿￿1•$ Acl 2011 (Ih• A¢t-i. un(ler 14S of th• 2011 Act and in t•￿n9 my •x•ftwnalion. I ha%* fo&￿￿ *1 ihe awuble ￿1•¢*1￿$ the Chanty Comfflissnn under se(*on 145**Income from:**
Donations and Grants
**3**
Charitable Activities
**4**
Other Trading Activities
**5**
Other Income
Investment
**6**
Total Income
**Expenditure on:**
Raising Funds
**7**
Charitable Activities
**8**
Total Expenditure
**Reconciliation of Funds:**
Total funds brought forward:
Total Funds Carried Forward
Net Income / (expenditure) and net
movement in funds:|**£**
7,374
25,509
38,617
104
71,604
11,585
65,478
77,063
135,192
129,733
**2023 Unrestricted**
**Funds**
5,459
-|**£**
934
934
-
60,548
61,482
**2023 Restricted**
**Funds**
934|**£**
7,374
25,509
38,617
-
1,038
72,538
11,585
65,478
77,063
195,740
191,215
**2023 Total**
**Funds**
4,525
-|**£**
4,644
18,246
25,672
-
225
**2022 Total**
**Funds**| |---|---|---|---|---| |||||48,787| |||||10,208
32,699| |||||42,907| |||||| |||||5,880| |||||195,741| |||||195,741| Page 7 ## TONBRIDGE DISTRICT SCOUT COUNCIL ## BALANCE SHEET - AS AT 31 DECEMBER 2023 ||||**2023**||**2022**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| ||**Note**||||| |**Fixed Assets**|||||| |Tangible Assets|**12**||70,123||70,155| |**Current Assets**|||||| |Stock|**13**|9,272||10,457|| |Debtors and Prepayments|**14**|3,223||18,618|| |Cash at Bank & In Hand||110,472||106,779|| ||||122,967||135,854| |**Current Liabilities**|||||| |Creditors : Amouns falling due within one year|**15**|(1,875)||(10,268)|| ||||||| |**Net Current Assets**|||191,215||195,741| |**The Funds of the Charity**|||||| |Unrestricted Funds|||130,863||135,193| |Restricted Funds|||60,352||60,548| ||||191,215||195,741| Approved by the Board of Truestees on 5th Jun 2024 signed on its behalf by: **Phillip Jesson District Chair** Page 8 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2023 ## **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 9 TONBRIDGE DISTRICT SCOUT COUNCIL ## NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2023 ## **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|34,177
(32,334)|**2023**
**£**
1,843
5,531
7,374
**2023**
**£**
14,227
1,154
552
9,576
25,509
**2023**
**£**
16,377
1,618
12,869
7,753
38,617|**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| Page 10 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2023 ## **6 INCOME FROM INVESTMENTS** During the year income of £1,037.68 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|**2023**
**£**
1,482
10,104
11,586
**2023**
**£**
45,562
19,916
65,478
**2023**
**£**
44,738
824
45,562
**2023**
**£**
-
3,148
4,637
8,080
2,919
1,132
0
19,916|**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| ## **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 11 TONBRIDGE DISTRICT SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS - FOR THE YEAR ENDED 31 DECEMBER 2023 ## **12 TANGIBLE FIXED ASSETS** |**Additions**
Equipment
At 1 January 2023
Charge for the year
At 31 December 2022
**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 2023
At 31 December 2023
**Depreciation**
**Cost**
At 31 December 2023
**Net book value**
At 31 December 2023|**£**
9,761
**Freehold**
**Property**|**£**
62,000
**Cart Wood**
**Land**|**£**
29,197
1,015
**Equipment**|**£**
100,958
1,015
**Total**| |---|---|---|---|---| ||9,761|62,000|30,212|101,973| ||4,505
195|-|26,298
852|30,803
1,047| ||4,700|-|27,150|31,850| ||5,061|62,000|3,062|70,123| ||5,451|62,000|3,866|71,317| |||**2023**
**£**
9,272||**2022**
**£**
10,457| |||9,272||10,457| |||**2023**
**£**
243
2,980||**2022**
**£**
17,701
917| |||3,223||18,618| |||**2023**
**£**
1,665
210||**2022**
**£**
9,494
774| |||1,875||10,268| Page 12