## Greater London South West County Scout Council
## Trustees Annual Report and Accounts 2023
**Index**
||Page|
|---|---|
|Trustees Annual Report|1|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the financial statements|8|
**Trustees’ Annual Report**
**For the period from 1 January 2023 to 31 December 2023**
## **Section A – Reference and Administrative details**
**Charity Name** – Greater London South West County Scout Council
## **Registered Charity Number** -
303884
## **Names of the Charity Trustees who manage the charity**
Chair Julie Findlay Secretary Jackie Paddon Commissioner Owen Purcell Treasurer Andy Beckett Elected Members Alan Brewer Paul Cook Neil Findlay Richard Goad Paul Green Viera Hamid David Rixson
Nominated Members
Asad Lone Claire Pearcy Andy Robson Alex Swain
Co-opted Members
Ron Crabb (resigned January 2024)
## **Section B**
## **Type of governing document**
The County’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 County is a trust established under the Scout Association’s rules which are common to all Scouts in the United Kingdom.
## **Trustee selection methods**
The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
1
## **Additional Information**
The County is managed by the County Board of Trustees, the members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration with, the keeping of proper accounts and making returns to the Charity Commission as appropriate.
The Board of Trustees consists of 3 independent representatives, Chair, Treasurer and Secretary together with the County Commissioner and other individuals from each of the Districts within the County and meets every 1-2 months.
The County Board of Trustees exists to support the County Commissioner in meeting the responsibilities of their appointment and is responsible for:
The maintenance of any County property; The raising of funds and the administration of Group finance; The insurance of persons, property and equipment; County public occasions; Assisting in the recruitment of leaders and other adult support; Appointing any sub-committees that may be required; Appointing County Administrators and advisors other than those who are elected.
## **Risks and Internal Control**
The County Board of Trustees has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments which are all paid by cheque or direct transfer. All receipts are banked, normally within 7 days of receipt.
An insurance policy is held to cover people assisting at County events who are not covered by Scout membership.
## **Section C**
## **Objects 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.
## **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.
2
## **The Scout Method**
Scouting takes when young people, in partnership with adults, work together based ion 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
The County Scout Council’s role is to offer leadership and support to the Scout Districts and Groups within a geographical area. It is in the local Scout Groups that Scouting is delivered to our membership.
The County encompasses Districts and Groups throughout the London Boroughs of Croydon, Merton, Richmond and Sutton and the Royal Borough of Kingston Upon Thames.
The County meets the Charities Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
## **Section D**
## **Main achievements during the year**
These are set out by the County Commissioner and Chair in their respective reports.
## **Section E**
## **Financial Review**
This is shown on pages 6 to 10 of this report.
## **Reserves Policy**
Sufficient reserves are held to continue and develop the activities of the County and to contribute to requests for assistance from other parts of the Scouting movement.
The Board of Trustees considers that the County’s reserves should be sufficient to enable it to meet its ongoing expenditures. The County will monitor its reserves when setting its annual membership fee to ensure that the reserves do not increase unnecessarily.
## **Investment policy**
Currently all receipts are paid into current accounts at CAF Bank. Other monies not required for the day to day running of the County have been invested in a range of investment funds.
3
**Section F**
## **Other Optional Information**
Not used
## **Section G**
## **Declaration**
The Trustees declare that they have approved the above report.
Signed on behalf of the charity’s trustees
|**Signature**|||
|---|---|---|
|**Full Name**|Julie Findlay|Andy Beckett|
|**Position**|County Chair|County Treasurer|
|**Date**|||
4
## **Independent Examiner's Report to the Trustees of the**
## **GREATER LONDON SOUTH WEST COUNTY SCOUT COUNCIL**
I report on the accounts of the County for the year ended 31 December 2023, which are set out on pages 6 to 10.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
The County’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
Examine the accounts (under Section 145 of the Charities Act);
To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities 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 Commission. An examination includes a review of the accounting records kept by the County and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide 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 respect the requirements to keep accounting records in accordance with Section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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.
Jackie Bonella BSc. ACA Chartered Accountant Avonlea, Bush Lane, Send, Surrey, GU23 7HP
Date: March 2024
5
## **Greater London South West County Scout Council**
## **Statement of Financial Activities**
## **For the year ended 31 December 2023**
|**Notes**
**Incoming Resources**
Membership fees received
Less payable to Headquarters
Interest and other income
Increase in value of investment funds
Charitable activities
2
**Total incoming resources**
**Resources Expended**
Charitable activities
2
Governance costs
3
Support costs
4
**Total resources expended**
**Net incoming resources for the year**
Transfers between funds
**Net movements in funds for the year**
**Total funds brought forward**
**Total funds carried forward**|**2023**
**General**
**Designated**
**Fund**
**Fund**
**Total**
**£**
**£**
**£**
371,960
**371,960**
(310,696)
**(310,696)**
**61,264**
**-**
**61,264**
6,622
**6,622**
9,484
**9,484**
69,692
142,324
**212,016**
**147,062**
**142,324**
**289,386**
51,564
121,832
**173,396**
1,260
**1,260**
59,693
**59,693**
**112,517**
**121,832**
**234,349**
**34,545**
**20,492**
**55,037**
(21,880)
21,880
**-**
12,665
42,372
**55,037**
187,665
148,359
336,024
**200,330**
**190,731**
**391,061**|**2022**|
|---|---|---|
|||**Total**
**£**
337,812
(287,765)|
|||**50,047**
7,570
-
177,230|
|||**234,847**|
|||230,268
1,260
43,411|
|||**274,939**|
||||
|||**(40,092)**|
|||-|
|||(40,092)
376,116|
|||**336,024**|
6
## **Greater London South West County Scout Council**
## **Balance Sheet**
## **As at 31 December 2023**
|**Notes**
**Fixed Assets**
Bethesda Base
6/7
Motor Vehicles
6/7
**Current Assets**
Investment funds
Bank and cash balances
Creditors: amounts falling due within one year
8
**Net Current Assets**
**Net Assets**
**Funds**
Unrestricted general funds
Unrestricted designated funds
**Total Funds**|**2023**
**£**
**£**
**9,315**
**23,200**
**32,515**
**234,484**
**125,322**
**359,806**
**1,260**
**358,546**
**391,061**
**200,330**
**190,731**
**391,061**|**2022**|
|---|---|---|
|||**£**
9,315
-|
|||9,315
-
327,969|
|||327,969
1,260|
|||326,709|
|||336,024|
|||187,665
148,359|
|||336,024|
These financial statements were approved by the Trustees on 13 March 2024, and signed on their behalf by:
Julie Findlay County Chair
Andy Beckett County Treasurer
7
**Greater London South West County Scout Council**
## **Notes to the financial statements**
## **For the year ended 31 December 2023**
## **1 Accounting Policies**
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the requirements of the Statement of Recommended Practice for Charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities issued on 16 July 2014, the Charities Act 2011 and applicable accounting standards.
## Depreciation
Depreciation is provided, on a straight line basis, at rates calculated to write down the cost of each asset over its expected useful life. The rates in use are:
## Motor vehicles
33%
Joint activities
Where the County joins with other Scout or Guide counties to organise activities, the proportion of income and expenditure applicable to this County, and the net assets that could be realised in the event that the activity ceases would be included in a note below.
Membership fee income
Membership fee income is accounted for on an accruals basis.
## Jamboree
The County reallocates amounts on an annual basis into a designated fund, for the various jamborees, so that in each jamboree year (normally every 4 years) the general funds are not distorted by a large cost. These amounts are shown as transfers between funds in the SOFA.
8
## **Greater London South West County Scout Council**
## **Notes to the financial statements (continued)**
## **For the year ended 31 December 2023**
## **2 Charitable Activities**
|Scouting activities and events
Bethesda base
Gang show
Jamboree
**3 Governance**
Independent examiners fee
**4 Support Costs**
Trustees expenses
Training expenses
Development costs
Minibus
Insurances
Equipment
Sundry expenses|**2023**
**2022**
**Income**
**Expenditure**
**Net**
**£**
**£**
**£**
£
45,138
(20,890)
**24,248**
(11,938)
6,240
(13,234)
**(6,994)**
(1,633)
18,314
(17,440)
**874**
1,800
142,324
(121,832)
**20,492**
(41,267)|**2023**
**2022**
**Income**
**Expenditure**
**Net**
**£**
**£**
**£**
£
45,138
(20,890)
**24,248**
(11,938)
6,240
(13,234)
**(6,994)**
(1,633)
18,314
(17,440)
**874**
1,800
142,324
(121,832)
**20,492**
(41,267)|**2023**
**2022**
**Income**
**Expenditure**
**Net**
**£**
**£**
**£**
£
45,138
(20,890)
**24,248**
(11,938)
6,240
(13,234)
**(6,994)**
(1,633)
18,314
(17,440)
**874**
1,800
142,324
(121,832)
**20,492**
(41,267)|
|---|---|---|---|
||212,016
(173,396)
**38,620**
(53,038)|||
|||**2023**
**£**
(1,260)
(1,260)
**2023**
**£**
(806)
(9,698)
(14,279)
(4,906)
(265)
(299)
(29,440)
(59,693)|**2022**
£
(1,260)|
||||(1,260)|
||||**2022**
£
(484)
(20,592)
(5,805)
-
(348)
(797)
(15,385)|
||||(43,411)|
## **5 Trustee Expenses**
The trustees are not remunerated for the performance of their duties. During the year the trustees were reimbursed expenses for travel, postage, stationery and meeting expenses totalling £806 (2022 - £484)
## **6 Bethesda Base**
The Base is shown at cost. A survey was carried out in February 2019, by recognised Chartered Surveyors, which confirmed a valuation for insurance purposes of £500,000.
9
## **Greater London South West County Scout Council**
## **Notes to the financial statements (continued)**
## **For the year ended 31 December 2023**
## **7 Tangible Assets**
|**Cost**
At the beginning of the year
Additions/(disposals) during the year
At the end of the year
**Depreciation**
At the beginning of the year
Charge for the year
At the end of the year
**Net book value**
At the end of the year
At the beginning of the year
**8 Creditors: amounts falling due within 1 year**
Independent examiners fee|Motor
Vehicles
Bethesda
Base
**Total**
£
£
**£**
-
9,315
9,315
34,800
-
34,800|
|---|---|
||34,800
9,315
**44,115**|
||-
-
-
11,600
-
11,600|
||11,600
-
11,600|
||**23,200**
**9,315**
**32,515**|
||-
9,315
**9,315**|
||**2023**
**2022**
**£**
**£**
1,260
1,260
1,260
1,260|
## **9 Joint Activity - Paragliding Club**
It was agreed during the year that full responsibility for the Paragliding Club would be assumed by Surrey County Scout Council.
10