OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-01-31-accounts

Report of the Trustees and Financial Statements

for the year ending 31st January 2024

For

Bromley District Scout Council

Registered Charity Number: 303547

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 1 of 15

Bromley District Scout Council

Trustees Report 2023-2024 (Year ended 31st January 2024)

Contents

Introduction 3
Reference and Administrative Details 3
Structure, Governance and Management 5
Objectives and Activities 5
Review of Activity 6
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 2023-2024

Page 2 of 15

Introduction

The Trustees present their report with the financial statements of the charity for the year ending 31[st] January 2024. 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 9HL

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

Sally Tompkins FCCA 6 Canterbury Close Dartford DA1 1RR

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 3 of 15

Trustees (July 2023-July 2024)

Thomas Abbott Ex-Officio District Explorer Scout Commissioner
Tania Baker Ex Officio District Secretary
Jennifer Hamblyn Ex Officio District Network Leader
Claire Hannam Ex Officio District Treasurer
Matthew Higginbottom Ex Officio District Youth Commissioner
Sheila Howard Ex Officio District Commissioner
Russell Zaple Ex Officio District Chair
Les Dobbs Elected District Wilberforce Centre Manager
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 2023-2024

Page 4 of 15

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.

As reported last year, in line with guidelines from Scouts (The Scout Association) we have been restructuring to provide greater clarity and segregation between District operations and governance. A new District Constitution has been drawn up and approved by the Trustees for adoption by the District Scout Council at our AGM in July 2024.

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 cash, receipts and payments basis adjusted to shop stock.

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.

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”.

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 5 of 15

Review of Activity

Overview

2023/24 has focussed not only on growth of the District but perhaps more so on stability and preparation for the transformation of the new scouting journey. We have seen some fantastic District events and celebrated the start of the Kings reign. We now have 11 squirrel dreys to date and have thanked our leaders with service recognition awards.

2024 Census (compared to 2023)

Individual Membership

thanked our leaders with service recognition awards.
2024 Census (compared to 2023)
Individual Membership
Total membership has gone down 24, was 4209 now 4185
 (-0.6%)
Adults down marginally again by 12 from 859 to 847
 (-1.4%)
Young members (incl. young leaders) down from 3,350 to 3338 (-0.4%)

Section movement:

Section mov ement:
Squirrels up 68% (126)
Beavers down -4.4% (781)
Cubs down -5.6% (1001)
Scouts down1.2% (934)
Explorers up 14.6% (488)
Network down -70.4% (8)

New Groups

We are working hard with region to bring back scouting to Mottingham and hope for a re-start of the group in September.

Events

The Events Team have had a busy year with a packed programme for the sections and another successful District activity St George’s Day, which saw attendance of 1200, with 933 being young people!

Up and coming international events

The district trip to the Ardeche in France in August later this year looks to be a big hit, with 95 young people and 25 adults signed up, what a fantastic experience for all participants.

Adult Recognition

The District Team has been busy ensuring that leaders are recognised for their service and contributions to scouting. We have had a record number of awards and presentations made in the district this year we have even had a Kings coronation medal awarded!

Chief Scout Commendation x 31 Award of Merit x 7 Bar Award of Merit x 3

Transformation

The District Team has been making great strides to get us ready for transformation, which has seen us improve not only mandatory training compliance but complete other training towards wood beads. We are in a good place for record transfer when the new scouting system goes live.

Why is Bromley so amazing?

Because, we have fantastic 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

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 6 of 15

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. Thank you all.

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.

When comparing our accounts to previous years we must always be mindful that they are prepared on a cash basis meaning that transactions are recorded as they happen and there are no accruals.

Last year (22/23) for example, we benefited from a huge £285k cash inflow from the sale of property, this year (23/24) we have had income of some £35k ahead of payment for an Explorer trip to France which will be paid out in 24/25. Netting that £35k off, in accrual type accounting our surplus of £9k would be a deficit of circa (£26k).

Headline outgoings of note in 23/24 include:
Investment in new doors and windows at Wilberforce Great Oaks building
Loan to 9thOrpington (to be repaid)
Net outgoing of Jack Petchy funds
Annual subsidy of Youth Events costs		 £23k
£ 4k
£ 7k
£ 5k
£39k

Trading income (Shops & DHQ rent) was down £6k from last year offset by £4k of Interest earned and £1k increase in Membership fees.

Net/net, broadly, the books have balanced with expenditure being investment led and funded from adequate reserves.

The Finance Sub Committee have regularly reviewed accounts/transactions and have raised no concerns to the Trustee Board. Similarly, they have scrutinised various loan applications and spend proposals making considered recommendations to the Trustee Board. The work of the FSC plays a major part in ensuring the sound financial management of Bromley District and thanks is extended to them for their hard work, commitment and advice.

With a substantial increase in cash reserves, work took place to move more cash into new interest paying accounts and to minimise risk of holding more than £85k in one single institution (Government protection to £85k). Good progress was made during in year and further opportunities are being explored.

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 7 of 15

Financial Outlook

Bromley is in a strong position and the Trustees have no fundamental concerns financially.

However it is worthy of note 2024/25 will carry some large expenditure and a deficit funded by reserves should be anticipated.

Known / Anticipated Costs:
Explorer Ardeche Trip
Wilberforce Archery / Fencing activity investment
Wilberforce Exterior Electrical works
Wilberforce Tree work
Temporary Roadway for Events (Capital investment)
Others		 £35k
(from 2023/24 income)
£ 5k
£10k
£15k
£10k
£??k
£70k

Bromley District held £508k of unrestricted reserves as at 31[st] Jan 2024 and with annual overheads / fixed operating costs of say £50k pa, this represents a substantial cash reserve.

Bromley District is therefore in a secure financial position. Its reserves leave it well placed to withstand unexpected expenses but also allows it to consider a significant Capital investment for the future development of Scouting in Bromley.

From July 2024 the District structure will change in various ways. From a financial perspective much of the work carried out by the current Treasurer and FSC will transfer to a new Operations Finance team leaving the Trustees to ‘ensure’ rather than ‘do’. The split of responsibilities is clear in principle but will no doubt pose various challenges through the journey. With a strong Operational Team and a strong Trustee Board, we will navigate through the change effectively whilst maintaining our strategic objectives and financial stability of the District/Charity.

Finally, after five years of over and above service we sincerely thank Claire Hannam as she steps down from the role of District Treasurer. Claire inherited some significant financial challenges and has steadfastly moved us forward in financial reporting and control . Thank you.

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:

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 2023-2024

Page 8 of 15

Financial Statements

Receipts and payments account for the year ended 31st January 2024

RECEIPTS
Donations,legacies and similar
Income
Membership Subscriptions
Less:Membership Subscriptions paid March 2023
Net Membership subscriptions
Donations
Gift Aid
Jack Petchy
Note 3
Group Closure
Sub Total
Grants & Legacies
Grants: Covid 19
Grants: Explorer / Network (Reds ESU)
Note 3
Trading Income
Scout Shop Sales
Wilberforce
DHQ - Parking & Rentals
Sub Total
Fundraising (Gross)
Youth Events
Note 3
Explorer Units & Network
Other Activities
Sub Total
Investment Income
Deposit Income (Interest Receivables)
Youth Events Interest
Sub Total
Total Income
Sale of Asset
Less Auction Fees
Less Legal Fees
Sub Total
Total Gross Income
Loans Repaid
Note 4
9th Orpington
9th Orpington (Loan 2)
Sub Total
Total Receipts		 2023/2024
2022/2023
Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
139,983
-
139,983
129,735
133,252 )
(
-
133,252 )
(
124,025 )
(
6,730
-
6,730
5,710
70
70
1,068
-
-
-
333
9,900
9,900
29,451
2,420
2,420
2,490
9,900
12,390
30,852
-
-
-
8,001
3,500
3,500
-
3,500
3,500
8,001
30,965
-
30,965
31,635
16,078
-
16,078
18,504
6,166
-
6,166
9,294
53,208
-
53,208
59,433
28,514
69,131
97,645
12,605
11,930
-
11,930
13,970
291 )
(
-
291 )
(
375
40,153
69,131
109,284
26,950
3,575
-
3,575
329
43
43
3,618
3,618
329
106,199
82,531
188,730
131,275
-
-
286,000
-
-
6,864 )
(
-
-
1,140 )
(
-
-
277,996
106,199
82,531
188,730
409,271
430
430
430
650
650
1,080
1,080
430
107,279
82,531
189,810
409,701

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 9 of 15

** PAYMENTS
Charitable Payments
Youth Events
Note 3
Explorer Units & Network
Professional Fees
Scout Youth Expense
Awards and Other Activities
Jack Petchy
Note 3
Council Tax
Utilities :Electricity,Gas and Water
Insurance
Repairs and Maintenance
Office Expense
Postage & Telephone
Travel and Meetings
Note 6
Motion Picture Licence
Grants & Donations
Note 3
Other Outgo - AGM etc
Sub Total
Trading Expenditure
Scout Shop Purchases
Wilberforce
Equipment Purchased
Sub Total
Bank
Bank Service Charges
Bank Service Charges Youth Events
Izettle card fees
Sub Total
Total Gross Expenditure
Asset and Investment Purchases etc.
Total Payments
Net Receipts(Year-end Surplus/(Deficit))		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
34,951
33,603

68,554
12,245
-

12,245
-
-

-
145
145
193
193
17,156

17,156
72
-

72
997
-

997
1,039
-

1,039
3,137
-

3,137
1,464
-

1,464
99
-

99
154
-

154
1,456
-

1,456
500
762

1,262
158
158
56,609
51,521
108,130
28,223
-
28,223
42,580
-
42,580
-
-
-
70,803
-
70,803
85
-
85
60
60
424
424
569
569
127,981
51,521
179,502
-
-
-
127,981
51,521
179,502
21,782 )
(
31,010
9,229
2023/2024		 2022/2023
Total
Funds
11,725
12,327
1,550
-
565
34,600
371
2,298
785
33,306
1,521
172
-
1,323
23,182
1,205
124,930
27,652
12,948
7,404
48,005
172
389
561
173,495
-
173,495
235,776

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 10 of 15

Balance Sheet at 31[st] January 2024

31 January 2024 31 January 2024 31 January 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£ £ £ £
Cash Funds
Current Accounts 233,162
 40,931
 274,093 363,605
Deposit Accounts 130,093
 -
 130,093 129,014
Wilberforce Accounts 145,279
 -
 145,279 50,915
Cash Floats 143
 -
 143 143
Total Cash funds 508,676
 40,931
 549,607 543,676
Other monetary assets
Loans 5,380
 -
 5,380 2,460
Debts Due -
 - -
Undeposited Funds 115 115
Sub Total 5,495
 -
 5,495 2,460
Non Monetary Assets for
charity's own use
Badge Stock 6,709 - 6,709 6,709
Shop Stock 7,355 - 7,355 7,355
District Headquarters (PropertyNote 4 84,451 - 84,451 84,451
Wilberforce Estate (Property) Note 4 16,901 - 16,901 16,901
Other Equipment - - -
Sub Total 115,415
 - 115,415 115,415
Liabilities
Capitation Next Year -
 - - -
Other Liabilities - - ( 245 )
(
Sub Total - - - ( 245 )
(
Net Assets 629,586 40,931 670,517 661,307

The notes on pages 12-13 form part of these financial statements.

Approved by the District Board of Trustees on 27[th] June 2024 and signed on the Trustees’ behalf by:

Russell Zaple Chair of the Board of Trustees.

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 11 of 15

Notes to the Financial Statements

1. Accounting Convention

The Financial Statement has been prepared on a cash basis.

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 2024 totalled £133,252. (22/23= £124,025 . 21/22= £104,301).

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. (see also note 6)

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.

Restricted Funds comprise:
Jack Petchey Fund
Grants: Explorer / Network (Reds ESU)
Youth Events - Ardeche		 31/01/2023 Inflows
Outflows Transfers At 31/01/2024
9,921
9,900
17,156 )
(
-
2,665
3,500
762 )
(
2,738
69,131
33,603 )
(
35,528
9,921
82,531
51,521 )
(
-
40,931

The Jack Petchey Foundation was set up to inspire and motivate young people across London and Essex. The Jack Petchey Achievement Award Scheme, recognises outstanding young people aged 11-25.

Grant Reds ESU obtained for their group. Held in district accounts as to date bank account not opened.

Youth Events - Monies held for Ardeche trip Summer of 2024

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 12 of 15

6. Land and Buildings

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 Freehold and are unencumbered.

Despite book value, both buildings have been reassessed in conjunction with Unity Insurance and are insured for appropriate market values.

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. A further loan of £4,000 was made to 9[th] Orpington for soundproofing in addition to one already being repaid in line with the agreement. A loan of £15,000 was approved for 3[rd] St Pauls Cray for purchase of a ULEZ compliant minibus but this will appear n next year’s financial statement.

Loan Repayments
Loans Repaid to Current Asset At 31/01/23 During Year Inflows Outflows Transfers At 31/01/2024
9th Orpington 2,460 ( 430 )
 2,030
9th Orpington (2nd Loan) 4,000 ( 650 )
 3,350
2,460 4,000 ( 1,080 )
 - -
5,380

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 £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 2023-2024

Page 13 of 15

Independent Examiner’s Report

I report on the financial statements of the Bromley District Scout Council for the year ended 31 January 2024, 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:

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: ▪ keep accounting records in accordance with section 130 of the 2011 Act and

  2. 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.

Bromley District Scout Council Board of Trustees Report 2023-2024

Page 14 of 15

“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 2023-2024

Page 15 of 15