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 r￿jUl￿d 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 v￿4 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 aCc￿danCe w￿h 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
OL￿23
31.03.24
Nat• a: Analysls of R•p•lrs & M*lntenwxe
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 SIV￿d on ltrar l)•h•lf by:
Skn•tur•
Il•dl•y W•rn•r. A¢llni Ch•lr