## Trustees Annual Report For the year ended 31 December 2023 Charity name: Sutton District Scout Council Registered charity number: 303841 HQ registration number: 10001096 Charity principal address: Sutton District Scout HQ, 72b Woodcote Road, Wallington, Surrey. SM6 0LY Names of the trustees who manage the charity: |manage the charity:|||| |---|---|---|---| |**Trustee**|**Office**|**Dates acted if not**
**for the whole**
**year: from**|**No of years**
**continuing**| |Ian Bowdler|Chair|1 October 2023|3 (to 2027)| |Janet Cantrill|Treasurer|1 September 2023|3 (to 2027)| |Susan Jones|Trustee|15 July 2023|2 (to 2026)| |Gavin Merivale|Trustee|15 July 2023|1 (to 2025)| |Lisa Watson|Trustee|15 July 2023|1 (to 2025)| |Katie Hollis|Trustee|15 July 2023|1 (to 2025)| |Paul Littlechild|District Lead Volunteer||Ex-officio| |Mike O’Donnell|District Explorer Leader||1 (to 2025)| |Lorenzo
Heitmeyer|District Youth Lead
Volunteer|15 July 2023|Ex-officio| The trustees have indicated that they are willing to continue their roles for the number of years as indicated above. At the end of their term, they may choose to be considered for reelection. The roles will also be advertised to promote interest (internal and external) in joining the trustee board. The trustee board are responsible for recommending trustees to the District Scout Council, which ratifies (or not) their recommendation(s) at the AGM. Mike O’Donnell is relinquishing the District Explorer Leader role by the end of 2024 but has indicated he wishes to continue as a trustee for a further one year. The board of trustees recommend his appointment. Bankers and other advisers: 1. Barclays Bank plc 2. CCLA Investment Management Limited 1 ## **Structure, Governance and Management** Type of governing document: The District's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. How the charity is constituted: The District is a trust established under the Scout Association’s rules which are common to all Scouts. Trustee selection methods: The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. Organisational structure: The District is managed by the District Trustee Board, the members of which are the ‘Charity Trustees’ of the District, which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission, as appropriate. The Trustee Board (from the 2024 AGM) consists of the Chair, Treasurer and six Trustees (including two exofficio Trustees – the District Lead Volunteer and District Youth Lead Volunteer) and meets five times a year. Members of the Trustee Board complete Trustee learning within the first six months of joining the Board. This District Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life. Risk and Internal controls: 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. 2 **Objectives and activities:** **The Purpose of Scouting** Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Sutton District Scout Council is responsible for Scouting in the London Borough of Sutton. The membership as at the 2024 census consists of 1,597 young people of both sexes between the ages of 6 and 18 years. The leadership of these young people is provided by adult volunteers, all of whom are unpaid. They are trained and appointed in accordance with the Scout Association's Policy, Organisation & Rules. ## **The Values of Scouting** As Scouts we are guided by these values: **Integrity** - We act with integrity; we are honest, trustworthy and loyal. **Respect** - We have self-respect and respect for others. **Care** - We support others and take care of the world in which we live. **Belief** - We explore our faiths, beliefs and attitudes. **Co-operation** - We make a positive difference; we cooperate with others and make friends. ## **The Scout Method** Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their Promise. Public benefit statement: The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. 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 Chair, District Lead Volunteer and others, which are contained within this annual report. 3 **Financial Review:** The District recorded a surplus for the year of £3,515 (2022 – deficit £18,579). |Investment policy:|The District does not have a formal investment policy. It|The District does not have a formal investment policy. It|The District does not have a formal investment policy. It|The District does not have a formal investment policy. It|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|investments and cash balances. Fluctuations in||investments and cash balances. Fluctuations in|| ||markets can, however, result in the value of||||| ||investments going down as well as up.|investments going down as well as up.|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|||General Fund and are free reserves which have been|| ||built up over time to cover future expenditure on|built up over time to cover future expenditure on|||| ||projects and meet ongoing running costs. It is|projects and meet ongoing running costs. It is|||| ||considered that the minimum reserve to be held at any|||considered that the minimum reserve to be held at any|| ||one time should equate to twenty-four months running||||| ||costs for the District’s properties excluding associated|costs for the District’s properties excluding associated|||| ||income, which is approximately £30,000.||||| |Responsibilities of the Trustees:|Charity law requires Trustees to prepare accounts for||Charity law requires Trustees to prepare accounts for||| ||each financial year which give a true and fair view of||each financial year which give a true and fair view of||| ||the state of affairs of the charity and its incoming||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|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;||||| ||4. and prepare the accounts on the going concern||||| ||basis unless it is inappropriate to presume that the|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.||||| ## **Declaration:** The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature: Full name: Ian Bowdler Position: Chair, Board of trustees, Sutton District Scout Council: Date: 22 May 2024 4 Independent Examiner's report to the Trustees of the Sutton District Scout Council I report lo the tru8ts¥¥ ￿ my ¢xamin8tlon of the S￿On CistrK* SCO￿ COUTr￿1 lor ￿al •nded 3109¢•m￿cl 2023 Responslbllltles arKI bas18 of roPOrt As Ihe tharity trustees ol the Sullon Dist￿ Swbt CouDc4 wo r¢spon** for th• prw>aTakn ofthè xcounts li ￿e(¥danC* Ihe requiTemenl3 01 Il* char1t￿ kt 2011 I t•port li r•sped ol my examknalfjon ollhe Sullon D151rkl Scthjl Covnd actwnts earrf•J oul Secthn 14S of the 2011 Ad and in out my èxamkn2bc￿ I h8¥E JH the Dlrertlons gtr¥eft by the Chafity ccrfnml8sthund8r 68dKJn 145(Slb ot the A Inthpondont gywnlnee8 8t•t•m•nt I completed my exaMknaI￿. I ctyfim that no m8terknl moile(s to rny attethn in ¢onnactM lh• 0Xam￿allOn gr*irg causo to bel'eNr that in any rnalvAtsI rty>e(*. account1￿ records were not kept In respect of the Sutton DistrKt Scouts cour￿11 as requlred by 5ectioll 130 of the Act the accounts do ￿)t acccord with t1￿ records I have ￿ toncerns and have come acr￿$ no other matters In cOrtnect￿Jn wlth ihe examlfiètlon to whKh shoukj be drawn in IhÉs rewt lli a￿&r lo enabl& a pyopgt of thb accounts lo b& reach8d Sbnatu 01 Indaper#Yent Ex8 Dat? 2¥2 CAthdon Road Old C￿lS￿on SuThey CR51EB ## SUTTON DISTRICT SCOUT COUNCIL ## **Statement of financial activities summary For the year ended 31 December 2023** |**General Fund**
**Notes**
Total incoming resources
2
Total resources expended
3
Net incoming (outgoing) resources
Unrealised gain on investment assets
5
Loss on investment redemption
Surplus (Deficit) for year
Fund balance brought forward
General and restricted funds balance carried forward|**2023**
**£**
76,066
77,684
(1,618)
5,133
0
3,515
206,542
210,057|**2022**
**£**
67,601
78,830| |---|---|---| |||(11,229)
(7,350)
0| |||(18,579)
225,121| |||206,542| The accompanying notes on pages 8-12 are an integral part of the financial statements. 6 ## **Balance sheet As at 31 December 2023** |**Notes**
**Fixed assets**
Leasehold land and buildings
4
Investments
5
**Current assets**
Stocks
6
Loan debtor – groups
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**|**2023**
**£**
52,401
60,992
**113,393**
6,893
0
55,524
39,570
45,990
**147,977**
(51,313)
**96,664**
210,057
**11,248**
**198,809**
**210,057**|**2022**
**£**| |---|---|---| |||55,021| |||55,859| |||**110,880**| |||7,121
0
5,668
59,242
39,608| |||**111,639**
(15,977)| |||**95,662**| |||| |||206,542| |||**22,494**
**184,048**| |||**206,542**| The financial statements on pages 6 & 7 were approved by the trustees on 22 May 2024 and signed on its behalf by: Ian Bowdler, Chair, Board of trustees Janet Cantrill, Treasurer. 7 **Notes to the financial statements For the year ended 31 December 2023** ## **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. 8 **Notes to the financial statements (continued) For the year ended 31 December 2023** ## **2. Incoming resources** |**Membership subscriptions**
**Investment income**
- Dividends and interest
**Section Activities**
- Beaver Scouts
- Cub Scouts
- Scouts
- Explorer Scouts
- Network
-Sundry
-Badges / scarves
-Caving & Sailing
**Headquarters letting income**
**Grants**
**Total incoming resources**|**2023**
**£**
**4,460**
1,674
**6,134**
274
2,880
1,305
42,547
0
108
4,121
11,101
**62,336**
**7,596**
**0**
**76,066**|**2022**
**£**
**0**
1,668| |---|---|---| |||**1,668**
949
108
15,213
32,685
83
87
3,738
0| |||**52,863**
**5,069**
**8,001**| |||**67,601**| 9 ## **Notes to the financial statements (continued) For the year ended 31 December 2023** ## **3. Resources expended** |**3.Resources expended**||| |---|---|---| |Notes
**Donations / grants**
- Sundry donations
**Section Activities**
- Beaver Scouts
- Cub Scouts
- Scouts
- Explorer Scouts
- Network
- Events
- Badges / scarves
**Headquarters expenditure**
District HQ
- Rates
- Light and heat
- Cleaning
- Repairs and maintenance
- Insurance
- Water
- Amortisation of lease
Abbotts Road 2nd Cheam
Harrow Road
**Administrative expenses**
- DC, ADC expenses
7
- Secretarial & other
**Other expenditure**
- District development activity
- AGM
- Miscellaneous
- Personal accident insurance
- Music Licence
- Leader training
- Equipment insurance
- Jamboree
- Caving & Sailing
- Equipment
**Total resources expended**|**2023**
**£**
**-**
0
2,579
221
37,916
9
0
5,241
**45,966**
393
1,977
2,400
1,995
3,125
964
2,620
2,332
2,471
**18,277**
193
152
**345**
820
0
257
52
55
113
357
7,500
3,192
750
**13,096**
**77,684**|**2022**
**£**
**-**
942
258
14,892
34,787
10
0
3,492| |||**54,381**
564
4,490
2,400
887
3,891
590
2,620
5,457
681| |||**21,580**
374
371| |||**745**
300
140
465
42
90
707
380
0
0
0| |||**2,124**| |||**78,830**| 10 **Notes to the financial statements For the year ended 31 December 2023** ## **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. |**Buildings**
Cost
Depreciation
at 1 January 2023
- charge for year
at 31 December 2023
Net Book Value at 31 December 2023|**2023**
131,003
75,982
2,620
78,602
**52,401**|**2022**| |---|---|---| |||| |||131,003| |||| |||| |||73,362| |||2,620| |||75,982| |||| |||**55,021**| ## **5. Investments** |3073.44 COIF Charities Investment Fund
income units|**Market value**
**31.12.23**
**£**
60,992
60,992|**Gain/loss on**
**revaluaton**
**£**
5,133
5,133|**Market value**
**31.12.22**
**£**
55,859| |---|---|---|---| ||||55,859| 11 ## **6. Stocks** ||**At 31**|**At 31**| |---|---|---| ||**Decembe**|**December**| ||**r**|| ||**2023**|**2022**| ||**£**|**£**| |Badges / scarves|6,893|7,121| 12 # **Notes to the financial statements (continued) For the year ended 31 December 2023** ## **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 £193 were reimbursed to trustees during the year (2022 £374). 13