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2022-01-31-accounts

Registered Charity Number: 303547

Report of the Trustees and Financial Statements for the year ending 31[st] January 2022

For

Bromley District Scout Council

Bromley District Scout Council Trustees Report 2021-2022

Bromley District Scout Council
Trustees Report 2021-2022
Contents
Introduction 1
Reference and Administrative Details 1
Structure, Governance and Management 3
Objectives and Activities 3
Financial Review 5
Financial Outlook 6
Statement of Trustee Responsibilities 6
Financial Statements 7
Notes to the Financial Statements 9
Independent Examiners Report 11

Introduction

The Trustees present their report with the financial statements of the charity for the year ending 31[st] January 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting & Audit Requirements for Group, Districts, Counties/Areas & Scottish Regions Item Code LT103950, Edition no 2. (1st February 2017)

Reference and Administration details

Registered Charity Number: 303547

Registered Address: 15 Prospect Place, Bromley BR2 9H

Bankers

HSBC Plc 184 High Street , Bromley, BR1 1HL

Independent Examiner

John Tomkinson ACIB 10 Rydal Close West Wickham Kent BR4 9QH

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Trustees

Thomas Abbot Ex-Officio District Explorer Scout Commissioner Tania Baker Ex Officio District Secretary Saskia Clubb Ex Officio District Network Leader Claire Hannam Ex Officio District Treasurer Sheila Howard Ex Officio District Commissioner Tiegan Rowland Ex Officio District Youth Commissioner (Resigned May 2022) Russell Zaple Ex Officio District Chair Brian Allen Elected District Centre Manager Les Dobbs Elected Colin Goodwin Elected Terry Newman Elected Chair Appointment Sub Committee Tom Norris Elected Deputy District Commissioner, Youth Events

Joe Collier DC Nomination Stuart Haydon DC Nomination Steven Lofting DC Nomination Gary Peppiatt Co-Opted Mike Ungemuth Co-Opted Evelyn Magee Co-Opted

Honorary Vice Presidents

Gareth Bacon MP (Orpington) Sir Bob Neill MP (Bromley& Chislehurst) Ellie Reeves MP (Lewisham West & Penge) Col Bob Stewart DSO MP (Beckenham)

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Structure, Governance and Management

Governance

The charity is governed by its governing document, a deed of trust and constitutes an unincorporated charity. The charity also follows the requirements of the Policy, Organisation and Rules of The Scout Association (POR). The Trustees as a body are also referred to as the District Executive Committee and are supported by a number of appointed sub-committees each with its area of specialism and focus.

Risk Management

The Trustees have a duty to identify and review the 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 and constantly review the major risks to which they believe the District is exposed. The Trustees have followed POR and, with reference to publications prepared by the Scout Association, have established systems to mitigate all the identified risks. These principally relate to the training and assessment of Leaders, Instructors and Executive Members and the regular appraisal of all the District’s activities.

Financial Year & Basis of Accounting

The financial year ends 31[st] January. This was changed from 31[st] March in 2020 to facilitate improved actual in year receipts and payments pertaining to membership fees. It is the view of the Trustees that this has worked well in simplifying the accounts. Accounts are recorded on a receipts and payments basis adjusted to shop stock. Further details are in the Notes to the Financial Statements (page 7-9)

Objectives and Activities

Organisation and Aims

The Scout Association exists by authority of Royal Charter which gives authority to the By Laws of the Association, which are approved by Her Majesty’s Privy Council. The By-Laws, in turn, authorise the making of rules for the regulation of the Association’s and this District’s affairs. A copy of the By-Laws is available from the Association’s Headquarters at Gilwell Park.

The Scout Council of Bromley District is a Registered Charity - Bromley District Scout Council (Reg No. 303547) whose purpose is to develop young people within the structure of the Scout Association. It is one of two Districts within the Greater London South-East Scout County.

Our work is focused on promoting and developing Scouting within the London Borough of Bromley and providing support and guidance to some 44 Scout Groups within the Borough. The programmes of youth orientated events and activities provided by the Scout Groups in Bromley District benefits young people by developing their self-confidence and social skills alongside practical and other important skills for life. Bromley Scouts welcome all young people regardless of personal background, faith, gender or any personal circumstances and we believe this philosophy of openness to all enriches everyone through the sharing of the skills, aptitudes and life experiences of our young people and the adult volunteers who support this work.

The purpose of the BDSC Charity aligns with that of the National Scout Association, namely “Scouting actively engages and supports young people in their personal development. Empowering them to make a positive contribution to society”.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Review of Activity

The previous year 20/21 was dominated by Covid with zero face to face scouting throughout most of the year and that continued through until the end of March 2021. Leaders and Managers paid great attention to and developed comprehensive risk assessments to ensure that our phased return to ‘normal’ Scouting was executed as safely as possible for all concerned. We were unable to hold any District-wide events but supported Groups as they transitioned back towards business as usual.

The first half of the year saw Bromley District bidding to invest in the purchase of a 23 acre section of Downe campsite which the Scout Association had decided to close and sell. In addition to our own funds, some £70k was pledged by Bromley Groups, £30k pledged through a ‘Go-Fund-Me’ campaign and £10k from 3[rd] party donations. In all, we raised the requisite £250k of pledged funding but ultimately the Scout Association elected to sell to a newly formed charity who were prepared to purchase the entire site. The process demonstrated the unity of the District and identified that we have healthy reserves that we can afford to invest in developing as a District.

The Scout Association (TSA) launched a new section for 3-5 year olds called Squirrels. Our very own 3[rd] Saint Pauls Cray were a pilot for this and featured in the TSA’s online promotion. Squirrels is proving to be very popular. We have already opened several new ‘Dreys’ and a number of Groups are working on doing so too.

The planned opening of the new Muslim Group 1[st] Bromley in Keston in 2020 was put on hold as a result of Covid but discussions have recently restarted, and we hope to progress that in 2022-23. Sadly, we had to close the 4[th] Bromley who had been struggling for leaders and members although the leaders transferred to 1[st] West Wickham which is now seeing signs of a resurgence.

Covid inevitably had a negative effect on our membership with our Jan 2021 census reporting an overall drop of 19% with the youngest sections (Beavers and Cubs) hardest hit. Pleasingly, Census 2022 reported a significant recovery in youth membership bringing us back close to 2020 levels and there has been a strong intake of new Adult volunteer support too with 106 new leaders, 31 new Group Executive and 72 change of role appointments approved. The future looks bright.

Our Great Oaks building and campsite at Wilberforce saw minimal use in the previous year but we offered outdoor use free of charge to Bromley Groups for a period of time to help facilitate return to face to face scouting and have seen bookings slowly return to near normal levels. We have taken the opportunity to invest significantly in upgrading the electrics at Wilberforce and plan to invest further in the facility in the coming year.

After eight years in role, Gary Peppiatt decided it was time for him to step down as District Commissioner. On behalf of the District, the Trustees wish to record our enormous respect, thanks and gratitude for Gary’s inspirational leadership and remarkable achievements for the District. We are grateful too that Gary remains as a Trustee and has agreed to Chair our newly formed Facilities Management Sub Committee.

Following a comprehensive selection and recruitment process which included a panel from Headquarters, County, Bromley, Bexley and Youth representatives, The County Commissioner has appointed Sheila Howard as our new District Commissioner. A Trustee of Bromley and a GSL in Beckenham, Sheila is well known to the District and comes with much energy and exciting ideas to lead us through our next chapter. We look forward to working with Sheila and wish her every success.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Financial Review

Reserves Policy

The underlying financial principle of the charity is to support and assist all the functions and activities undertaken by our members. To this end we do not set out to make an annual cash surplus. We aim to at least break even on our day-to-day expenses and maintain sufficient unrestricted general funds for repair and maintenance of our properties and other assets, capital investment within the District when required and a loan facility for Groups needing financial support.

Reserve fund levels are regularly reviewed by the District Finance Sub-Committee and the Trustees.

Review of Transactions

Membership subscriptions income was received in full.

Again, this financial year was affected by Covid and impacted our income and expense as it did in 2020/21. In this context, prior years comparison must be treated with caution.

Our Scout Shops increased their income this year netting a circa £6k reported profit. It should be noted that year-end stock count was not possible (accounts note 3) so prior year stocks are reported but believed to be broadly accurate. Very roughly this is equivalent to a £2 per head subsidy on the District subscriptions, so the more people use the shops the better.

Due to restricted activity, Wilberforce recorded a small deficit of £3k which was more than compensated by Government covid grants shown centrally. Just short of £10k was invested in improving electrics at Wilberforce but this was borne centrally, not in reported Wilberforce costs. Youth Events were unable to run any events but we did maintain some albeit reduced income from rentals of our Headquarters building and carpark.

As mentioned above, we were fortunate to receive c£33.6k in Government Covid 19 grants which has supported our income and offset some of our expenditure this year.

Regrettably, the 4[th] Mottingham Group closed in 2020/21. There were no resultant liabilities for the District and it’s remaining funds of £4,259 were transferred to District funds and included in the Donations and Legacies.

Restricted funds are for Jack Petchy. In 21/22 we have awarded £23,700 and returned £2,250 returned to Jack Petchy in unclaimed awards. Our Jack Petchy team are focused on promoting the scheme to maximise benefit to District members.

Overseas events

European Jamboree: Poland. The 2020 European Jamboree was initially postponed to 2021, then cancelled We subsidised participants by £1,750 and have received a full refund which is shown in Miscellaneous receipts.

World Scout Jamboree. The Trustees reviewed our policy on funding Bromley-based leaders and participants of WSJs and agreed to continue to support these financially. Broadly consistent with previous years (every 4), we anticipate a cost of c£22k in 2022/23. We also introduced a new subsidy of £5k pa to the Youth Events budget so that all young people can benefit from subsidised activities. This will begin in 2022/23.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Financial Outlook

Our Finances are in good shape thanks to prudent management over time and Government support though Covid related grants. No further grants are anticipated but membership numbers are increasing and thus fee income and our shops and facilities are beginning to return previously enjoyed revenue streams. Our reserves are extremely strong and we are actively considering options to invest some of our reserves into our facilities to ensure continued and improved support for the District.

Statement of Trustees’ Responsibilities

Charity law requires the members of the District Executive Committee, as Charity Trustees, to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the Trustees are required to:

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. 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.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Financial Statements

Receipts and payments account for the year ended 31st January 2022

Receipts Unrestricted
Restricted
Total
Notes
3,564
-

3,564
1
24,511
-

24,511
8,224
-

8,224
3,894
-

3,894
1,750
2
3,005
-

3,005
-
-

-
33,588
-

33,588
3
15,391
-

15,391
4
-
-

-
19
-

19
-
-

-
430
-

430
-
26,069

26,069
94,375
26,069
120,444
18,823
-
18,823
11,146
-
11,146
5
2,822
-
2,822
100
-
100
-
-
-
1,611
-
1,611
1,717
-
1,717
10,286
-
10,286
6
186
-
186
454
-
454
3,090
-
3,090
7
1,686
-
1,686
332
-
332
1,140
-
1,140
595
-
595
-
-
-
-
25,950
25,950
-
-
-
53,987
25,950
79,937
40,388
119
40,507		 2020/2021
9,246
7,993
5,754
2,425
9,740
4,592
54,292
345
-
115
-
1,318
19,500
Membership subscriptions
Shop sales
Wilberforce
DHQ Revenue
Miscellaneous Receipts
Explorers and Network
Youth events and other activities
Grants
Donations & Legacies
Gift Aid
Interest
Asset and investment sales
Loan repayments
Jack Petchy
Total Receipts
Payments
115,319
8,239
10,292
10,762
5,797
1,800
761
1,410
2,888
-
-
-
1,055
36
1,107
58
-
4,550
-
Shop expenses
Wilberforce
Explorers and Network
Youth events and other activities
Grants & Donations
Insurance
Utilities
Repairs and maintenance
Council Tax
Bank /Zettle Charges
Professional Fees
Office expenses
Travel and expenses
Motion Picture Licence
Sundry expenses
Loans to Groups
Jack Petchy
Assets and Investment
Total Payments
Surplus / (Deficit)
48,754
66,566

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Balance sheet at 31[st] January 2022

Cash Funds
Current Accounts
Deposit Accounts
Wilberforce Accounts
Cash Floats
Total Cash funds
Other monetary assets
Loans
Debts Due
Sub Total
Non Monetary Assets
Badge Stock
Shop Stock
District Headquarters (Property)
Wilberforce Estate (Property)
1st Cray Valley (Property)
Other Equipment
Sub Total
Liabilities
Loans
Other Liabilities
Sub Total
Net Assets		 31 January 2022
Unrestricted
Restricted
Total
67,255
15,069
82,324
134,738
-

134,738
89,717
-

89,717
143
-

143
291,853
15,069
306,922
2,890
-
2,890
-
-
-
2,890
-
2,890
7,015
-
7,015
7,355
-
7,355
84,451
-
84,451
16,901
-
16,901
15,000
-
15,000
-
-
-
130,722
-
130,722
-
-
-
3
-
3
3
-
3
425,462
15,069
440,531		 31 January 2021
Total
50,677
134,732
80,411
144
265,965
3,320
-
3,320
7,463
7,355
84,451
16,901
15,000
-
131,170
-
-
-
400,455

The notes on pages 9-10 form part of these financial statements

Approved by the District Executive Committee on 9[th] June 2022 and signed on the Trustees’ behalf by:

_______

Russell Zaple Chair of the Trustees.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Notes to the Financial Statements

1. Accounting Convention

The Financial Statement has been prepared under the historical cost convention and in accordance with the guidelines laid down in the 2017 SOR P.

2. Income and Expenditure

The financial statements are prepared on a receipts and payments basis adjusted to shop stock All incoming resources and resources expended are included in the financial statements when funds are received or when payments are made.

3. Stock and Depreciation

Shop stock was not fully checked and accounted this year-end due to Covid-19 restrictions, Stock has been reported as at last year-end and is believed to be broadly accurate.

There is no depreciation of assets. No depreciation is provided on buildings or freehold land because the trustees believe that the maintenance of the buildings to a good standard makes this unnecessary. Further, cost of other recorded assets are accounted on an income/expenditure basis.

The properties have not been revalued because the trustees believe that no benefit for our charitable objectives would be achieved by the expenditure involved.

4. Subscriptions

The District collects annual subscriptions from the Groups for each young member. These subscriptions include amounts passed on to Greater London South-East Scout County and to The Scouts headquarters. The amounts passed on are treated as agency income and whilst shown they are excluded from these financial statements. Fees collected and paid in the year ended 31[st] January 2022 totalled £104,301 (£129,108 2020/21).

5. Land and Buildings

The District owns 3 pieces of real estate. ‘District Headquarters’ at Prospect Place, Bromley, ‘The Wilberforce Estate’ (including The Great-Oaks building) in Keston and ‘Our Den’ in The Landway, St Mary Cray (former 1[st] Cray Valley HQ). All properties are owned Freehold and are unencumbered. The Landway property, having been redundant for many years and following extensive review, the Trustees have decided to dispose of the asset by public auction. This is in progress and expected to complete in 2022/33.

6. Taxation

The charity is exempt from tax on its charitable activities.

7. Fund Accounting

Unrestricted Funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Unrestricted funds comprise the general fund, and funds that have been designated by the Trustees for intended purposes.

Restricted Funds can only be used for particular purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Restricted funds recorded currently relate only to Jack Petchy funds. Other funds within the accounts may be Designated for certain purposes. Such designations are wholly at the discretion of the Trustees.

8. Loans

The District offers an interest free- loan facility to Groups. Several Groups have benefited from the facility over time. No new loans were applied for and just one Group has an outstanding balance and is on track with agreed repayments.

Bromley District Scout Council remains free from any financial loan liabilities of its own.

9. Trustee Expenses and Gift Aid

Trustees claimed a total of £332 in expenses, exclusively on travel. Expenses do not include purchases made on behalf of the charity for which a trustee has been reimbursed.

No Gift aid was claimed in 2021/22

10. General Notes to the Accounts

  1. All due Membership fees received

  2. Refund of European Jamboree subsidy

  3. c£11k x 3 properties

  4. Predominantly donations made during Project Coppice but not restricted.

  5. Wilberforce expenses excludes £9k electrics upgrade investment

  6. District R&M includes £9k Wilberforce electrical upgrade investment

  7. Landway property architect fees (£1.2k) Safety Consultant Fees (£1.8k)

.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022

Independent examiner’s report

I report on the financial statements of the Bromley District Scout Council for the year ended 31 January 2022, which are set out on pages 7-8, in respect of an examination carried out in accordance with the Policy, Organisation and Rules of the Scout Association and section 145 of the Charities Act 2011 (the Act).

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements: ▪ to keep accounting records in accordance with section 130 of the 2011 Act and

  2. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Bromley District Scout Council Trustees Report 2021-2022 -Approved 9[th] June 2022