Independent examinerfs report on the accounts Section A Independent Examiner's Reporl Rèport to tho trustee81 rn•mb•rs ol Southgate District Scout Council On accounts for the year ended 31 March 2024 Charfty no (if any) S•t out on pag 1to8 Respective The Ghariws trustees are responsible for the preparatlon of the accA)unts. rosponsibllttJo8 of The charity's trustees consthr that an audft16 not rjUld for tho yeAT trustses and •L4mlnar under section 144 of the Chartlies A& 2011 (the chant Act) 8t)d that an independ8rn examination is needed. It is my responslbllity to.. examlne the accounts ufKler section 145 of the Charities Act, to follow the procedur85 laid down in the general Directions given by the Charily Commi68ion (under 8ection 145(5)(b) of the Charitie8 Act, arKI to state wl)ether particular m8tter8 have come to my attention. Basla ol Ind•pondent My examination was carrted out In xcord8nce with g•neral Directions glvon •xamln•f 8 Statwn•nt by the Charity Commission. An examination includes a revi&w of the accounting records kept by the charity and a comparison of the accouths presented wllh thoÉe recnrd8. It al80 includes consideration of any unusual rtem8 or dlsclosures In the accL>unts, and seeking explanations from the trustees concemlrYJ any such matters. The procedure8 und8rtak6n do not provide all the evidence that would be required in an audit. anij consequently no opinion 1$ given as to whether the account8 pre8ent a Ir and fairf v4 and the report Is limrted to th08e matters set out in th8 Statement b810w. Indopondent In cnnn8Ctlon wilh my exanination, rK) mattor ha8 come to my attentiorL •xamin•rfs stat•m•nt 1. which giv88 me rea80nable cause to beliave that In. any m*8rlal re8pect. requirem8nt8'. to k6ep acGounting records in aCcdanCe wh section 130 of the Charities Act,. and to prepare accounts wfiich accijrd with the accounts'ng records and compty wth the 8ccounting requirements of Charities At have nol been met; or 2. to which, in my opinion, attention ahould be drawn in order to enabl8 a proper understanding of the accounts to be reached. . Please delete the words in the brackets If they do not apply. Slgnod: 2 July 2025 Nam•: Stephanie Freeman Relevant profe89ional quallfication¢s) or body (tf any): FCA (ICAEW) IER March 2012
Address.. 11r2 Kenilworth Road Edgware HA8 8XD Section B Disclosure None March 2012
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the period from 01.04.23 to 31.03.24 Income & Expenditure Account Income Note I 2023-24 2022-23 Distrirt District Subscrlptlons Group Subscriptions - Capitation Explorer Scout5 Units Subscriptions Donatlons & Grants Fundraising- Explorers Jack Petchey. Donations & Grants Note S 50,690 19,321 41,581 19,734 Note 6 55,115 2,100 127,225 25.576 1,500 88,391 Sub Total District Group Activitie5 District Youth Iscout, Cubs & Beaversl Activities Explorer Scout Unit Activities Network Duke of Edinburgh Unit Peru Trip Income Badge Sales 730 156,922 1,331 72.323 1,280 2,240 3,213 162.145 2,540 78,435 Sub Total HQ & Investment Income Short Term Investment Service- Interest 21 Property Rent Income Other 17,505 17,070 600 17.691 Sub Total 17,505 Total Income 306.876 184.517 Pa8elof8
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the period from 01.04.23 to 31.03.24 Income & Expenditure Account Expenditure 2023-24 2022-23 Dlstrict District Youth Programme and Activities Adult Support and leader training District Youth Acitvities Explorer Scout Unit Activities Explorer Fund Raising Activities Peru Trip Costs Badge Purchases 1,474 317,417 1,015 77,275 Note 6 Note 6 785 2,084 80,374 Sub Total 319,676 Head Quarters Expenses Capitation Paid Scout Association Capitation Paid by Explorer Units Rent Utilities Note 5 48,640 2,537 2.888 4,075 2,978 6,264 241 42.065 7,052 3,419 4,260 2,770 3,438 220 Note 5 Insurance Repairs and Maintenance Legal & Licences Printing and Photocopying & Telephone AGM and Trustee expenses Cleaning Donations Hardship Grants to Groups Note 8 206 283 36 875 10,120 1,080 Sub Total 78,824 64,621 Total Expendlture 398,501 144,995 Surplus/(Deficit) Note 7 (91,6251 39,521 Opening Reserves 245.406 205.885 Closing Reserves 153,781 245,406 Page2of8
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the period from 01.04.23 to 31.03.24 Statement of Assets and Liabilities at the end of the period Assets and Liabilities 2023-24 2022-23 Distrlct District Bank & Cash Funds Bank Funds-HQ Scout Association Deposit Bank Funds-Network Bank Funds-ESU Hatters Bank Funds-ESU Palmers Green Bank Funds-ESU WHU Bank Funds Scouts Bank Funds- Cubs & Beavers Bank-lst Southgate Scout Group District Badges Account Total Bank & Cash Funds held 60,940 103,815 24,000 1.661 76.544 12.267 5,921 216 2,318 25,952 1,661 29,319 14,284 10,566 216 2,234 31,952 151,171 Z52,693 Other Monetary Assets Loan to Groups Debtors & Prepayments Total Other Monetary Assets 31,133 31,133 88,581 88,581 Other Monetary Llabllltles Deferred Income & Deposits Other Creditors Commitment- Peru Project Commitment- Namibia Project Total Monetary Llabllltles 10,341 11,478 838 5,866 28,523 74,285 14,880 838 5,866 95,868 Total Net Assets 153.781 245,406 Page3cf8
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the perlod from 01.04.23 to 31.03.24 Statement of Assets and Liabilities at the end of the period DISTRICT RESERVES 2023-24 Distrlct 2022-23 District Unrestricted Reserves Southgate District Council- General Reserve Southgate District Council- Buildin8 Contingency Reserve Hatters General Reserve Palmers Green Reserve Winchmore Hill Unit Network District Scouts Reserve District Cub & Beaver Reserve 1st Southgate General Reserve 1st Southgate Building Contingency Reserne Badges Reserves 71,663 24,000 110,0691 13.768 10.391 1,661 216 2,234 28,352 10,000 89,257 24.000 77,148 11.751 4,246 1,661 216 2,318 23,243 10,000 Total Unrestrlcted Reserves 152,215 243,840 Designated Reserve5 Hatters Designated General Fund Hatters International Fund 1,566 1,566 Note 2 Tota Deslgnated Reserves 1,566 1,566 Total Reserves 153,781 245,406 Non Monetary As$ets for Charlty's Use Land & Buildings- Leasehold -Insured Value HQ Land & Buildin85- Leasehold -Insured Value 1st South8ate Scouting Equipment- Insured Value Bad8e Stock Note 3 269.055 300,8S2 6,237 3,500 579,644 228,788 255,827 9,408 3,500 497,523 Note 4 Note 3 Total Non Monetary Assets Pa8e4of8
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the period from 01.04.23 to 31.03.24 Notes to the Accounts Note I: Southgate District Scout Council 2023-24 2022-23 These accounts have been prepared on an income and expenditure basls and are not intended to show a true and fair view. These Accounts report the Distrirt Headquarter Compliance, Training and Administrative Activities, District Explorer Units. Network, Young Leader and Ouke of Edinburgh Groups and District Activities for Scout, Cubs and Beaver Groups in the District. The Accounts also consolidates the Income and Expendlture of the closed scout group 1st South8ate Scout Group. Note 2: Hatters Internatlonal Fund 2023-24 2022-23 The Hatters Explorer Unit are planning an International Trip to Himalayas in 2022123. Deposits and Fundrai5in8 Activities in relation to this event commenced during 2020121. Recelpts: Donations, Grants, Contributions & Fundraisin8 in year Donations, Grants, Contributions & Fundraising b/f Contributions - International Expedition 55,115 25.576 55.115 25.576 Expendlture: Fundraising Expenses Fundraising Expenses International Expedition Expenditure Transferred to (from) General Reserves Desl8nated Internatlonal Fund 55,115 25,576 Note 3: Dlstrlct HQ 2023-24 2022-23 The District's HQ at Redwood Close, Southgate is leased from Enfield Council under an agreement dated 3rd September 2004, expiring 3rd September 2024. The property is insured for £269.055. It Is not likely the District will ever realise this asset and any realisable value is uncertain. It is considered the expense of a valuation is not appropriate at this time. Note 4: 1st Southgate Scout Group 2023-24 2022-23 The Assets and Liabilities of 1st Southgate Scout Group are the resposibily of the District since the Scout Group has closed. The building is leased from Enfield Council. The property is insured for £300.852. It is not likely the District will ever realise this asset and any realisable value is uncertain. It is considered the expense of a valuation is not appropriate at this time. Note 5 . Capitation The Capitation Reteipts and Payments are accounted for on a calendar year basis. 2023-24 2022-23 Capitation Contribution from Distritt Groups 31,369 34,329 PageSof8
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the period from 01.04.23 to 31.03.24 Capitation Contribution from Explorer Groups Capitation Contribution Capitation Paid to GLN 19,321 50,690 148,6401 7,253 41,581 142,0651 Captitation Surplus for Dlstrict Head Quarter Actlvltles 2,050 (484) Capltatlon Recelvable not accrued. Pa8È6of8
Southgate District Scout Council - Reg. Charity no. 303656 Income & Expenditure Acts for the year ended 31 March 2024 For the period from 01.04.23 to 31.03.24 Note 6 . Analysis of Grants. Donations & Fundraising Activities 2023-24 2022-23 Durlng the perlod the Dlstrlct recelved Grants and Donatlons as Donatlons & Matched Fundlng Jack Petchey for Winchmore Hill Explorer Unit Hatters- Leslie Seel Charitable Trust Hatters ESU -matched Funding Hatters Fundraising Activities Covid Grants London Borough of Enfield Matched Funding PGU 55,115 25,576 55,115 25,576 Hatters ESU Fundraisin8 Activitie5- Costs Net Proceeds from Fundraslng Actlvltles / Grants 55,115 25,576 Note 7 . Analysis of Dlstrlrt Net Surplus/( Deflcit) 2023-24 2022-23 Dlstrlct Head Quarters Capitatlon- Contribution from Groups & ESU Head Quarters-lncome Head Quarters-office Costs Head Quarters-Le8al & Professional costs Trainin Hardship Donations Headquarters- Matched Funding Note S 2,050 16,728 136,3721 14841 17,702 113,8091 117,5951 3,409 Dlstrlct ESU'S and Youth Actlvlty Accounts District Youth Activities District -scouts Group District- Cubs & Beavers Network Unit Badges Hatters Explorer Scout Unit Red Barons Explorer Scout Unit Winchmore Hill Explorer Scout Unit 1841 1321 187,2171 2,017 6,144 79,140 25,852 5,443 1,870 33,133 1st Southgate Scout Group-closed group Note 9 5,110 2,979 Total Dlstrlct IncomellDeficltl 91,625 Page7of8
Southgate Dlstrkt Scout Councll - Reg. Charlty no. 303656 In¢orne & Expendlture Acts forth• year ended 31 M•rch 2024 OL23 31.03.24 Nat• a: Analysls of R•p•lrs & Mlntenwxe 202>24 2012-23 New Storeroom bulld ¢¢ts Sundry & Equlpment Renewals 6264 3A38 Not• 9: Irt Souttyts Scout Group The Flrst So¢rthpt• Sefyjt Group h•$ ¢1ts3ed and dots not undertake Youth Activltl•s. On closufe, Ihe •sse15 •nd Ilablltles ¢hé swut iroup are m•n4td by ihe Olstrkt. Th• SCO Hut h•s • kina Iw5e liom thè Ctyjncll. Th1$ scout Hul Is lei und Ilc•n¢• w Pthrpups •nd Guldu. 2023-14 2022-13 Income fr+)m PI•y8roup Grants Ground Rent Rent to L8 Enfi•ld Insurance Bank ¢h•rou & offi Costs 1,353 1,635 33 Jwi iio The kn Imxxne & Expenthure A¢¢(wnt and Ststemffits of Assets Ind U•bllltl•s w•r• •pwov•d * th• Tn4t••s on th• Mth M120wt and SIVd on ltrar l)•h•lf by: Skn•tur• Il•dl•y W•rn•r. A¢llni Ch•lr