Report of the Trustees and Financial Statements
for the year ending 31[st] January 2023
For
Bromley District Scout Council
Registered Charity Number: 303547
Bromley District Scout Council Board of Trustees Report 2022-2023
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Bromley District Scout Council
Trustees Report 2022-2023 (Year ended 31[st] January 2023)
| Contents | |
|---|---|
| Introduction | 3 |
| Reference and Administrative Details | 3 |
| Structure, Governance and Management | 5 |
| Objectives and Activities | 5 |
| Financial Review | 7 |
| Financial Outlook | 8 |
| Statement of Trustee Responsibilities | 8 |
| Financial Statements | 9 |
| Notes to the Financial Statements | 12 |
| Independent Examiners Report | 14 |
Bromley District Scout Council Board of Trustees Report 2022-2023
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Introduction
The Trustees present their report with the financial statements of the charity for the year ending 31[st] January 2023. 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
Principal Bankers
HSBC Plc 184 High Street , Bromley, BR1 1HL
Other Current Accounts
CO-OP Current Account Events CAF Account Deposit Accounts Barclays Monmouthshire Wilberforce Deposit Accounts CAF Gold Deposit COIF – Aggregate Hinckley & Rugby BS Wilberforce:Current Account CAF Current (Principal)
Independent Examiner
Principal
John Tomkinson ACIB 10 Rydal Close West Wickham BR4 9HQ
Deputy Sally Tompkins FCCA 6 Canterbury Close Dartford DA1 1RR
Bromley District Scout Council Board of Trustees Report 2022-2023
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Trustees
Thomas Abbott Ex-Officio District Explorer Scout Commissioner Tania Baker Ex Officio District Secretary Jennifer Hamblyn Ex Officio District Network Leader (Appointed January 2023) Saskia Clubb Ex Officio District Network Leader (Resigned December 2022) Claire Hannam Ex Officio District Treasurer Matthew Higginbottom Ex Officio District Youth Commissioner (Appointed August 2022) 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 (Resigning July 2023) Les Dobbs Elected District Centre Manager (from July 2023) Colin Goodwin Elected Terry Newman Elected Chair Appointment Sub Committee Tom Norris Elected Youth Events Team Lead (Deputy District Commissioner
Joe Collier DC Nomination Paul Cosgrave DC Nomination Appointed March 2023 Stuart Haydon DC Nomination Gary Hurle DC Nomination Appointed March 2023 Steven Lofting DC Nomination
Gary Peppiatt Co-Opted (Resigned March 2023) Mike Ungemuth Co-Opted Evelyn Magee Co-Opted
Honorary Vice Presidents
Giles Barnett Ex DC Bromley (5 year appointment to July 2028) Gary Peppiatt Ex DC Bromley (10 year appointment to July 2033)
MP Orpington Gareth Bacon MP MP Bromley and Chislehurst Sir Bob Neill MP MP Lewisham West & Penge Ellie Reeves MP) MP Beckenham Col Bob Stewart DSO MP
Bromley District Scout Council Board of Trustees Report 2022-2023
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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.
Over the coming year, in line with guidelines from Scouts (The Scout Association) we will be restructuring to provide greater clarity and segregation between District operations and governance. This will lead to a new Constitution, various policy revisions and potentially membership changes to the Board of Trustees. These will need to be approved at the next AGM or potentially at an EGM before that date.
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 Scouts (The Scout Association), have established systems to mitigate all the identified risks. These principally relate to the training and assessment of Leaders, Instructors and Trustees and the regular appraisal of all the District’s activities.
Financial Year & Basis of Accounting
The financial year ends 31[st] January. Accounts are recorded on a receipts and payments basis adjusted to shop stock. Further details are in the Notes to the Financial Statements. (pages 12-13)
Objectives and Activities
Organisation and Aims
Scouts (The Scout Association) exists by authority of Royal Charter which gives authority to the ByLaws 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 over 40 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.
Bromley District Scout Council Board of Trustees Report 2022-2023
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The purpose of the BDSC Charity aligns with that of Scouts (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”.
Review of Activity
2022/23 has been a year of returning to normal, fun packed activities and celebration. We came out of the COVID pandemic with a growth in youth membership, welcomed 9 Squirrel Dreys to the District and offered many young people new experiences and opportunities.
2023 Census (compared to 2022)
Individual Membership Total membership up satisfactorily 118 from 4091 to 4209 (+3%) Adults down marginally 6 from 865 to 859 (-1%) Young members (incl. young leaders) pleasingly up 124 from 3,226 to 3,350 (+4%)
Section movement: Squirrels up 178% Beavers down 1% Cubs up 3% Scouts up 7% Explorers up 5% Network down 50
New Groups
The 1[st] Bromley Scout Muslim Group has been re-launched and has 10 young people who are enjoying scouting in Beavers with a Cub section hoped for later this year.
Events
The Events Team have been busy with a packed programme for the sections and a re-launch of the District activity St George’s Day, which saw attendance of 955 young people and 222 adult volunteers. Believed to be our highest ever District event attendance The moon walk in June will see 340 children take part, the largest number to date for this event..
The District trip to the Ardeche in France next year already has 90 young people signed-up and looks to be a fantastic experience for participants.
Community Impact
The planting of the Platinum Jubilee Wood, in conjunction with Bromley Council was a great success, thanks to the support from the District Events Team. 39 Scout Groups in the District took part, with 409 leaders and young people registering to plant a tree on the day. We planted around 500 trees for the Community and it is hoped that this is the first of many community impact projects with the Council.
Representation and Recognition
We are proud a that a small number of Bromley Scouts were selected to support the lying in state of Her Late Majesty Queen Elizabeth 2[nd] who was Patron of the Scouts for decades and similarly proud that some Bromley Scouts represented the District at the King’s coronation events, and Colonel’s Review. We congratulated and celebrated a nother Scout from Bromley who was awarded the coveted Chief Scout’s Unsung Hero Award.
Bromley District Scout Council Board of Trustees Report 2022-2023
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Communications
We have laid foundations for improved District communication with a District website revamp and the recruitment of a District Media / Comms Lead. Further developments are planned for the coming year.
Investing In Our Future
We made significant investment in new doors and windows at District HQ. Likewise at Wilberforce upgrading facilities to meet latest fire regulations and commencing work on new archery and mini golf activities. Following the sale of the ex 1[st] Cray Valley HQ for significantly more than we anticipated, we have started to consider how best to invest those windfall funds. As Wilberforce approaches it’s 50[th] anniversary, investing it that to be ready for the next fifty years is the obvious focus.
How is This All Possible?
We have a simply amazing team of leaders and volunteers in Bromley! Achieving what we do for Young People in Bromley would not be possible without the generosity, hard work and professionalism of all our volunteers. On behalf of the young people of Bromley, our sincerest thanks go out to all our adult volunteers; from the front-line section leaders and their helpers to Group and District Trustees and countless others helping in Groups or District, keeping finances in control, managing risks, organising events, running our shops, maintaining our facilities, and so the list goes on and on, far too many to mention, but sincerest thanks to every 859 of them. Thank you.
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.
The District Reserves Policy is incorporated in the Financial Management Policy which is regularly reviewed by the District Finance Sub-Committee and the Trustees as are actual reserve fund levels.
Review of Transactions
Membership subscriptions income was received in full.
The major income of this year was the sale of 1[st] Cray Valley due to its closure, which resulted in both the assets and liabilities reverting to District ownership. This included building and land. Having been unable to utilise the building for either Scouting or community it was decided to sell the property.
The major outgoings this year were investments including: Wilberforce, where a protective corridor had to be installed along with some other works to meet latest fire regulations and a new ride-on lawnmower and new windows and doors at District HQ.
Our Scout Shops’ income, although down on the previous year has a net surplus of c£4k. Very roughly this is equivalent to a £1.20 per head subsidy on the District subscription, so the more people use the shops the better.
Restricted funds are for Jack Petchey. In 22/23 we have awarded £23,800 and returned £10,800 to Jack Petchey in unclaimed awards. Our Jack Petchey team are focused on promoting the scheme to maximise benefit to District members.
Bromley District Scout Council Board of Trustees Report 2022-2023
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Overseas events
World Scout Jamboree. The Trustees reviewed our policy on funding Bromley-based leaders and participants of WSJs in 2021/22 and it was agreed to continue to support these financially. Broadly consistent with previous years (every 4), we anticipated a cost of c£22k and we actually paid £22,250 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 as of 2023/24
Financial Outlook
Our Finances are in good shape thanks to prudent management over time. Our reserves are extremely strong and this past year we have invested some of our reserves into higher interest accounts to ensure continued and improved support for the District for future years.
As we are all aware, this past year, costs have risen exponentially which will increase our outgoings and possibly reduce our incomings. As a district where possible we endeavour to cover our normal running costs with our incomings which may be in the balance going forward.
There is also the change of structure within the Scouting movement, and we are unknowing at present, how this will affect our finances. With this said, our finances are in a strong position.
Statement of Trustees’ Responsibilities
Charity law requires the 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:
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select suitable accounting policies and then apply them consistently.
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make judgements and estimates that are reasonable and prudent.
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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. 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.
Bromley District Scout Council Board of Trustees Report 2022-2023
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Financial Statements
Receipts and payments account for the year ended 31st January 2023
Bromley District Scout Council Board of Trustees Report 2022-2023
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2021/2022 Total FuTrdJ Ufftr•strithd trt•d Fund5 Total Fund5 PAYMENTS Ch•rftabl•PayTh•nts Youth EvqDt5 Explorer Units& Net PrDf•woNI Fv45 Oth¢rA¢tivitiOS 11,725 12.327 11,725 12.327 1.550 565 2.522 25.950 CouncilTax utilrtl•s El•ctrKrty.G•5 W•t•r 371 371 2.298 785 34.306 1,521 172 1,717 1.6Jl 10.286 1,349 337 332 1.140 785 33.406 1.521 172 R•p•iis •nd Maint•nanc• Offirq Ex5? Posta8é &Telèphonè Mil••g• P•ym•ntS tstitth PidurÈ 1.323 23.IB2 1.323 23.182 1.205 Othqr AGM •t< ProièctCoppK• SubTot41 286 309 49.514 34.6 124.930 Tradln£ Exp•ndttur• SroutShopPurih•5qS Wilborforcè EquipmMtPurchaz•d 27,652 12.9•8 27,6S2 18,823 11.1 SubTDtIl 4&( B¥nk Bank SÈrwitÈ Chr8es Iz•ttl• c4rd f••5 172 172 214 240 5ubTotal 561 561 454 Total Exprthr ia8.895 173.495 79.937 Totsl Paym•nts 13W$ 34.6 IrJA95 79.937 Nei Rettipts IYear*nd SurylusllDeficitll 241.92$ { S.A491 23s.n6 40.507 Bromley District Scout Council Board of Trustees Report 2022-2023 Page 10 of 16
Balance sheet at 31[st] January 2023
The notes on pages 12-13 form part of these financial statements.
Approved by the District Board of Trustees on 22[nd] June 2022 and signed on the Trustees’ behalf by:
Russell Zaple Chair of the Board of Trustees.
Bromley District Scout Council Board of Trustees Report 2022-2023
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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. 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 2023 totalled £124,025 (£104,301 2021/22).
3. 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.
4. Depreciation
Fixed Assets are stated at historic cost.
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.
5. 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. Restricted funds recorded currently relate only to Jack Petchey funds. Other funds within the accounts may be designated for certain purposes. Such designations are wholly at the discretion of the Trustees.
| the Trustees. | the Trustees. | the Trustees. | ||||||
|---|---|---|---|---|---|---|---|---|
| Restricted Funds comprise: | ||||||||
| 31/01/2022 | Inflows | Outflows | Transfers | At 31/01/2023 | ||||
| Jack Petchey Fund | 15,069 | 29,451 | 34,600 ) ( |
- | 9,921 | |||
| 15,069 |
29,451 | 34,600 ) ( |
- | 9,921 | ||||
| The Jack Petchey Foundation w | as set up to inspire and motivate young people across London and Essex | |||||||
| The Jack Petchey Achievement Award Scheme recognises outstanding achievements of young | people a |
The District owns 2 pieces of real estate. ‘District Headquarters’ at Prospect Place, Bromley and ‘The Wilberforce Estate’ (including The Great-Oaks building) in Keston. All properties are owned
Bromley District Scout Council Board of Trustees Report 2022-2023
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Freehold and are unencumbered.
The closure of 1[st] Cray Valley Group resulted in the assets and liabilities of the Group reverting to District ownership. This included a headquarters building and land at the Landway BR5. Having been unable to utilise this building for either Scouting or community use it was decided to sell the property.
7. Tax
The charity is exempt from tax on its charitable activities.
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.
- Trustee Expenses and Gift Aid
Trustees claimed a total of £0 in expenses. Expenses do not include purchases made on behalf of the charity for which a Trustee has been reimbursed.
No Gift aid was claimed in 2022/23.
Bromley District Scout Council Board of Trustees Report 2022-2023
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Independent Examiner’s Report
I report on the financial statements of the Bromley District Scout Council for the year ended 31 January 2023, which are set out on pages 9-13, 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:
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examine the accounts under section 145 of the 2011 Act.
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follow the procedures laid down in the general directions given by the Commission under section 145(5)(b) of the 2011 Act.
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state whether particular matters have come to my attention.
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:
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which gives me reasonable cause to believe that in any material respect the requirements: ▪ keep accounting records in accordance with section 130 of the 2011 Act and
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prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Bromley District Scout Council Board of Trustees Report 2022-2023
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“Scouting actively engages and supports young people in their personal development. Empowering them to make a positive contribution to society.”
Bromley District Scout Council Board of Trustees Report 2022-2023
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