## **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
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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.'
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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:
1. select suitable accounting policies and apply them consistently;
2. make judgements and estimates that are reasonable and prudent;
3. 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
4. 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**
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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
1. 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
2. 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
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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.
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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**
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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.
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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**|
|---|---|---|
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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
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- 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**|
|---|---|---|
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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**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|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**
**----- Start of picture text -----**
||||
|---|---|---|
|At 31|At 31|
|December|December|
|2022|2021|
|£|£|
|Badges / scarves|7,121|6,636|
**----- End of picture text -----**
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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).
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