**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
* On 27[th] June 2024 the Trustees agreed not to renew the appointments of the MPs representing the Bromley District area.
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:
- select suitable accounting policies and then apply them consistently.
- make judgements and estimates that are reasonable and prudent.
- 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 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:
- examine the accounts under section 145 of the 2011 Act.
- follow the procedures laid down in the general directions given by the Commission under section 145(5)(b) of the 2011 Act.
- 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:
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
- prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or
2. 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