2022-12-31-accounts - Sutton District Scout Council

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Sutton District Scout Council

Annual Report & Accounts

For the year ended 31 December 2022

SUTTON DISTRICT SCOUT COUNCIL

Trustees’ report For the year ended 31 December 2022

The Trustees present the report and scrutinised financial statements of the charity for the year ended

Reference and administrative information

Registered charity number Scout Association District Registration number: Principal address:

303841

14111

Sutton District Scout HQ 72b Woodcote Road Wallington Surrey SM6 0LY

Trustees

All members of the District Executive are Trustees of the Charity. Those who served during the year and at the signing of the report were:

P Littlechild Susan Peek Ian Mellor J Swain C Beard M O'Donnell

District Commissioner (September 2022) Acting District Commissioner (to September 2022) Acting District Commissioner (to September 2022) District Chairman District Secretary District Treasurer District Explorer Scout Commissioner

Bankers and other advisors

Barclays Bank plc CCLA Investment Management Limited

SUTTON DISTRICT SCOUT COUNCIL

Trustees' report (continued) For the year ended 31 December 2022

Structure, Governance and Management

Sutton District Scout Council is a Trust established under the rules of the Scout Association which are common to all Districts.

The District operates in accordance with the Scout Association's Policy, Organisation & Rules, as amended from time to time.

The District is responsible for Scouting in the London Borough of Sutton.

Appointment of Trustees

Trustees are appointed in accordance with the Scout Association's Policy, Organisation & Rules, by members of the District at the Annual General Meeting and by the Executive Committee when vacancies arise during the year

Risk Management

The Trustees have examined the major strategic, business and operational risks which the District faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen those risks.

Organisational structure

The District is run by an Executive Committee comprising the District Commissioner, the Trustees and co-opted members.

The District Commissioner is responsible for all Scouting and its periphery activities within the District. He is assisted by the District Executive, whose task is to ensure the efficient management of the District's administrative function and to provide oversight.

The Executive Committee meets approximately six times a year.

Objectives and activities

To promote and assist in the running of Scouting in the London Borough of Sutton.

Sutton District Scout Council is responsible for Scouting in the London Borough of Sutton.

The membership consists of approximately 1,500 young people of both sexes between the ages of 4 and 18 years. The leadership of these young people is provided by some 500 adults, all of whom are unpaid volunteers. They are trained and appointed in accordance with the Scout Association's Policy, Organisation & Rules.

An attractive programme of activities is provided to challenge all age groups. The Aim and Method of the Scout Association is:

to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The Method of achieving the aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by Adult Leadership.'

SUTTON DISTRICT SCOUT COUNCIL

Trustees’ report (continued) For the year ended 31 December 2022

Achievements and performance

The District continued to pursue its objective of promoting and assisting in the running of Scouting in the London Borough of Sutton.

Full details of developments, activities and achievements during the year are contained in the reports of the Chairman, District Commissioner and others, which were presented at the AGM.

Financial Review

The District incurred a deficit for the year of £18,579 (2021 - surplus £27,902)

Investment policy

The District does not have a formal investment policy. It endeavours to obtain the best possible return on its investments and cash balances. Fluctuations in markets can, however, result in the value of investments going down as well as up.

Reserves policy

The accumulated reserves are represented by the General Fund and are free reserves which have been built up over time to cover future expenditure on projects and meet ongoing running costs. It is considered that the minimum reserve to be held at any one time should equate to twelve months running costs, which is approximately £10,000.

Responsibilities of the Trustees

Charity law requires Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and its incoming resources and application of resources, including the net income or expenditure for the year.

In preparing those accounts, the Trustees are required to:

select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departure disclosed and explained in the accounts; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will

continue in business.

The Trustees are responsible for having proper accounting records kept, which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

The Report of the Trustees was approved by the Trustees on 03 July 2023 and signed on their behalf by

Paul Littlechild District Commissioner

SUTTON DISTRICT SCOUT COUNCIL

Independent Examiner’s report to the Trustees of the Sutton District Scout Council

I report on the accounts of the District for the year ended 31 December 2022

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 43 (2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required.

It is my responsibility to:

examine the accounts (under section 43 of the 1993 Act)
to follow the procedures laid down in the General Directions given by the Charity Commissioners
under section 43(7)(b) of the 1993 Act; and
to 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 Commissioners. 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 those accounts, and the seeking of explanations from the Trustees concerning any such matters. The procedures undertaken do not include 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 statement below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention

Which gives me reasonable cause to believe that, in any material respects, the requirements:
To keep accounting records in accordance with s. 41 of the 1993 Act; and
To prepare accounts which accord with the accounting records and to comply with the accounting
requirements of the 1993 Act

have not been met; or

To which, in my opinion, attention should be drawn in order to enable a proper understanding of the

accounts to be reached.

Signature Date 03.05.2023 Of Independent Examiner

Mark Baker M&B Accountancy Services Limited Trident Court 1 Oakcroft Road Chessngton Surrey KT9 1BD

SUTTON DISTRICT SCOUT COUNCIL

Statement of financial activities summary For the year ended 31 December 2022

General Fund Notes Total incoming resources 2 Total resources expended 3 Net (outgoing) / incoming resources Unrealised (loss) / gain on investment assets 5 (Deficit) / surplus for year Fund balance brought forward General and restricted funds balance carried forward	2022 £ 67,601 (78,830) (11,229) (7,350) (18,579) 225,121 206,542	2021 £ 62,846 (42,797) 20,049 7,853 27,902 197,219 225,121

The accompanying notes on pages 7-11 are an integral part of the financial statements.

SUTTON DISTRICT SCOUT COUNCIL

Balance sheet As at 31 December 2022

Notes Fixed assets Leasehold land and buildings 4 Investments 5 Current assets Stocks 6 Sundry debtors and prepayments Cash at bank - District Council Accounts - District Section Accounts Current Liabilities Sundry creditors and accruals Net current assets Net assets Represented by Restricted Fund General Fund Total Funds	2022 £ 55,021 55,859 110,880 7,121 5,668 59,242 39,608 111,639 (15,977) 95,662 206,542 22,494 184,048 206,542	2021 £
		57,641
		63,210 120,851 6,636 3,644 52,391 42,132 104,803 (533) 104,270
		225,121 1,428 223,693 225,121

The financial statements on pages 5 & 6 were approved by the trustees on 03 July 2023 and signed on its behalf by

Paul Littlechild District Commissioner

SUTTON DISTRICT SCOUT COUNCIL

Notes to the financial statements For the year ended 31 December 2022

1. Principal accounting policies

Accounting basis and standards

The financial statements are prepared under the historical cost convention as modified by the inclusion of investments at market value, and in accordance with Accounting and Reporting by Charities:

Statement of Recommended Practice (SORP 1995), with the Financial Reporting Standard for Smaller Entities and with the Charities Act 1993.

The accounts have been drawn up on an accruals basis, which is consistent with prior years.

Leasehold land and buildings

The leasehold land was acquired at no cost. The buildings are stated at cost less accumulated depreciation. Depreciation is calculated on a straight line basis in order to write the asset off over a period of fifty years.

Investments

Investments are stated at market value, as required by the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP 1995).

Stocks

Stocks are recorded at the lower of cost or net realisable value.

Income

Income is included in the accounts when due and quantifiable.

SUTTON DISTRICT SCOUT COUNCIL

Notes to the financial statements (continued) For the year ended 31 December 2022

2. Incoming resources

Membership subscriptions Investment income - Dividends and interest Section Activities - Beaver Scouts - Cub Scouts - Scouts - Explorer Scouts - Network -Sundry -Badges / scarves Headquarters letting income Grants Total incoming resources	2022 £ - 1,668 1,668 949 108 15,213 32,685 83 87 3,738 52,863 5,069 8,001 67,601	2021 £ 15 1,625 1,625 - - - 24,832 640 - 2,646 28,118 2,508 30,580 62,846

SUTTON DISTRICT SCOUT COUNCIL

Notes to the financial statements (continued) For the year ended 31 December 2022

3.Resources expended Notes Donations / grants - Sundry donations Section Activities - Beaver Scouts - Cub Scouts - Scouts - Explorer Scouts - Network - Badges / scarves Headquarters expenditure - Rates - Light and heat - Cleaning - Repairs and maintenance - Insurance - Water Harrow Road - Amortisation of lease Abbotts Road 2nd Cheam Administrative expenses - DC, ADC expenses 7 - Secretarial & other Other expenditure - District development activity - AGM - Miscellaneous - Personal accident insurance Music Licence - Leader training - Equipment insurance Total resources expended	2022 £ - 942 258 14,892 34,787 10 3,492 54,381 564 4,490 2,400 887 3,891 590 681 2,620 5,457 21,580 374 371 745 300 140 465 42 90 707 380 2,124 78,830	2021 £ - - 132 248 21,869 81 2,866 25,196 320 4,113 1,500 384 3,771 135 804 2,620 2,760 16,407 296 87 383 - - 221 42 - 65 483 811 42,797

SUTTON DISTRICT SCOUT COUNCIL

Notes to the financial statements For the year ended 31 December 2022

4. Leasehold Land & Buildings

The Scout Association holds, as Trustee for the District, a 125 year lease(commencing 11.10.1993) on land at 72b Woodcote Road, Wallington, Surrey, SM6 0LY, on which the District HQ now stands.

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |Buildings| |Cost|131,003|131,003| |Depreciation| |at 1 January 2022|73,362|70,742| |- charge for year|2,620|2,620| |at 31 December 2022|75,982|73,362| |Net Book Value at 31 December 2022|55,021|57,641|

----- End of picture text -----

5. Investments

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||||| |---|---|---|---| |Market value|Loss on|Market value| |31.12.22|revaluation|31.12.21| |£|£|£| |3073.44 COIF Charities Investment Fund income units|55,859|(7,350)|63,210| |55,859|(7,350)|63,210|

----- End of picture text -----

6. Stocks

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|||| |---|---|---| |At 31|At 31| |December|December| |2022|2021| |£|£| |Badges / scarves|7,121|6,636|

----- End of picture text -----

SUTTON DISTRICT SCOUT COUNCIL

Notes to the financial statements (continued) For the year ended 31 December 2022

7. Trustees’ remuneration and expenses

No trustee, nor any person connected with them, has received or is due to receive any remuneration for the year, directly or indirectly, from the charity’s funds.

Expenses of £374 were reimbursed to trustees during the year (2021 - £296).