Independent examiner’s report to the charity trustees of Axe District Scouts
Charity Number: 305639
2021
Responsibilities and basis of report
Charities Act 2011 (“the Act”).
the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention shou be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: Catherine Saunders
Relevant professional qualification if any: CTA MAAT ATT Address: TaxAssist Accountants, 96 Drove Road, Weston super Mare, BS23 3NW Date: 10th August 2021
Page 1
TAXA Notes
District Executive (Main a/c)
closing bank balance per statement 31st March 2021
Reconciles
District Executive (Business Reserve a/c)
closing bank balance per statement 31st March 2021
Reconciles
District Beaver Scouts
closing bank balance per statement 31st March 2021
Reconciles
District Cub Scouts
closing bank balance per statement 31st March 2021
Uncleared cheques
cheque 468 cheque 469 Cheque 471
Cash float
Bank reconciles
District Scouts
closing bank balance per statement 31st March 2021
Reconciles
Axe Jammers SAS
closing bank balance per statement 31st March 2021
Maniaxe ESU
closing bank balance Main account per statement 24th March 2021
closing bank balance Deposit account per statement 31st March 2021 closing bank balance Deposit account (statement not seen, but no movement on ac Credit on pre paid card
Pioneers ESU
closing bank balance Main Account per statement 31st March 2021
closing bank balance Camp Account per statement 31st March 2021
International account, per spread sheet, no bank closing bank statement provided
Cash float
I could not find the closing bank statement for the camp account so could not check
Saracens ESU
closing bank balance Main Account per statement 31st March 2020
Uncleared cheques
22044 22043 22042
Reconciles
Spartans ESU
closing bank balance per statement 31st March 2021
Bank reconciles
Yeo ESU
Closing balance per bank statement- CAF bank Cash
Reconciles
Badge account
closing bank balance per statement 31st March 2021
Reconciles
Expeditions
closing bank balance per statement 31st March 2021
Reconciles
Page 2
105,117.68 16,245.55 2,279.54 4,256.66 95.00 60.00 2.28 4,099.38 4.47 4,103.85 4,224.64 149.92 6,254.93
| count) 633.26 1,752.82 - k this 2,225.28 44.00 105.00 800.00 |
850.09 1.43 177.41 |
|---|---|
| 7,283.86 | |
| 633.26 | |
| 1,752.82 | |
| - | |
| - | |
| 2,386.08 | |
| 1,276.28 | |
| 1,436.84 | |
| 1,436.84 | |
| 10,620.62 | |
| - | |
| 10,620.62 |
7.594.90 1.064.92
Axe District Scout Council
Receipts and payments accounts summary for the year ended 31st March 2021
| Note Total receipts for the year (see page 4) Total payments for the year (see page 5) Net receipts/(payments) for the year Cash, bank and similar funds brought forward Cash, bank and similar funds held at year end 1 & 12 Represented by: Unrestricted general funds Unrestricted designated funds Total Unrestricted funds Restricted funds Endowment funds Total cash funds |
31.3.2021 £ 82,508 90,755 - 8,247 172,032 163,785 51,263 57,872 109,135 54,650 0 163,785 |
31.3.2020 £ 151,134 102,971 |
|---|---|---|
| 48,164 123,868 |
||
| 172,032 | ||
| 91,769 79,862 |
||
| 171,631 400 0 |
||
| 172,032 |
The above account and accompanying statement of assets and liabilities were approved by the trustees on September 2021 and were signed on their behalf by:
Richard Hurst Ali Kattana
Paul Westwood
Joint District Commissioners
District Chair
Page 3
| 2019 £ 229,442 219,915 9,527 114,341 123,868 80,259 43,209 123,468 400 0 123,868 |
2018 £ 158,683 138,085 |
|---|---|
| 20,599 93,742 |
|
| 114,341 | |
| 30,402 80,636 |
|
| 111,038 3,303 0 |
|
| 114,341 |
Axe District Scout Council
Receipts for the year ended 31st March 2021
| Note Membership subscriptions 2 Net membership subscriptions retained Investment income received: Bank interest Building Society interest The Scout Association Short Term Investment Service Dividends Grants received 3 Activities 4 Fundraising (gross) 5 Other income (inc. donations): 6 Loan repayments received from units 7 Sale of Government Stock Badge receipts (sales) Total receipts for the year _Less:_Paid-on to County and HQ |
31.3.2021 £ 90,954 - 67,360 |
|---|---|
| 23,594 7 - - - |
|
| 7 - 51,989 1,828 1,199 - - 3,892 |
|
| 82,508 |
Page 4
| 31.3.2020 £ 91,086 - 59,124 31,962 34 - - - 34 - 93,529 5,345 8,934 1,000 - 10,329 151,134 |
2019 £ 79,235 - 7,995 71,240 23 - - - 23 - 137,972 3,742 4,924 1,038 - 10,504 229,442 |
2018 £ 80,915 - 59,390 |
|---|---|---|
| 21,525 8 - - - |
||
| 8 9,692 107,378 9,096 1,077 - 9,908 |
||
| 158,683 |
Axe District Scout Council
Payments for the year ended 31st March 2021
| Note Premises Grants made 8 Activities 9 Fundraising expenses 10 Administration/establishments expenses 11 Trustee expenses Sundries Purchase of capital equipment Purchase of badges Sundry payments Loans made to units Total payments for the year |
31.3.2021 £ 0 1,600 79,561 1,000 5,735 0 0 0 2,859 0 0 90,755 |
31.3.2020 £ 0 0 82,031 1,435 10,661 0 0 0 8,844 0 0 102,971 |
2019 £ 0 0 188,440 510 20,562 0 0 0 10,402 0 0 219,915 |
2018 £ 0 0 106,496 1,554 22,153 0 0 0 7,881 0 0 |
|---|---|---|---|---|
| 138,085 |
Page 5
Axe District Scout Council Statement of Assets and Liabilities at 31st March 2021
| Note MONETARY ASSETS Cash, bank and similar funds Bank current account(s) Bank deposit account(s) Bank term deposit(s) Building society account(s) The Scout Association Short Term Investment Service Funds held on Pre-Payment Card Cash in hand 1 & 12 OTHER MONETARY ASSETS Tax claim Debts due (loan to units) INVESTMENT ASSETS Government Stocks at market value Other quoted securities at market value Other investments Property held for investment purposes NON-MONETARY ASSETS Assets for charity's own use Badge secretary's stock Shop stock Land and buildings Motor vehicles Scouting equipment, furniture etc. TOTAL ASSETS Corrected fgure LIABILITIES Those due within one year Accounts not yet paid Expenses incurred not yet invoiced Subscriptions not yet paid Other LIABILITIES Those payable after one year Loan Hire purchase owing Leasing payments outstanding Other long term liabilities TOTAL LIABILITIES TOTAL ASSETS LESS TOTAL LIABILITIES CONTINGENT LIABILITIES AND FUTURE OBLIGATIONS |
31.3.2021 £ 159,556 0 0 0 0 0 4,229 |
|---|---|
| 163,785 0 0 0 0 |
|
| 163,785 | |
| 0 0 0 3,450 |
|
| 3,450 0 0 0 0 |
|
| 0 | |
| 160,335 | |
| 0 |
Page 6
| 31.3.2020 | 31.3.2019 | 2018 |
|---|---|---|
| £ | £ | £ |
| 170,347 | 122,737 | 96,222 |
| 850 | 848 | 17,950 |
| 0 | 0 | 0 |
| 1 | 1 | 1 |
| 0 | 0 | 0 |
| 403 | ||
| 431 | 281 | 167 |
| 172,032 | 123,868 | 114,341 |
| 0 | 0 | 0 |
| 963 | 1,963 | 3,000 |
| 4,646 | 5,041 | 3,815 |
| 0 | 0 | 0 |
| 177,641 | 130,872 | 121,155 |
| 178,603 | ||
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 0 | 0 | 0 |
| 177,641 | 130,872 | 121,155 |
| 0 | 0 | 0 |
Axe District Scout Council
Notes to the accounts for the year ended 31st March 2021
| 1. Cash, bank & similar funds carried forward (also see note 12) District Executive Sections 2. Receipts: Membership subscriptions Gross Net Membership subscriptions retained within Axe District:: See Trustee Annual Rep 4. Receipts: Activities District Beaver Scouts District Cub Scouts District Scouts Axe-Jammers Expedition (Ten Tors) account Maniaxe ESU Pioneers ESU Saracens ESU Spartans ESU Yeo ESU Training 2015 World Jamboree Jamborees (exc. World Jamboree) Pantomime trip District Ski Trip Sundries West Mendip Way Walk 5. Receipts: Fundraising Fundsraising for beneft of units Funds raised to pay-on to 3rd party (e.g. St Georges Day) 6. Receipts: Other Income Donations received Legacies received Income Tax recovered via Gift Aid (on subscriptions and donations) World Jamboree Golden Woggle Other Income Sundries Funds from closing Group/Unit Received from Sections Badge Account 7. Receipts: Loan repayments received from units 1st Uphill 1st Grove Village 8. Payments: Grants made Start up Grants Other grants _Less:_Paid-on to County and HQ 3. Receipts: Grants |
31.3.2021 £ 121,363 42,421 163,785 90,954 - 67,360 23,594 ort for more information - 107 10 6,806 - 2,265 - 995 156 - 6,673 1,001 - 26,687 1,590 5,700 - - 51,989 828 1,000 1,828 999 - - - 200 - - 1,199 - 1,199 - - - - 1,600 1,600 |
31.3.2020 31.3.2019 £ £ 105,320 91,130 66,712 32,738 172,032 123,868 91,086 79,235 - 59,124 - 7,995 31,962 71,240 about payment of Membership Subscriptions - - 564 2,677 6,708 2,711 40,076 4,022 - - 4,638 4,169 1,576 10,185 2,318 16,672 1,777 1,918 3,239 3,904 13,493 18,639 387 908 5,431 15,362 3,267 24,956 7,920 9,525 75 22,324 - - 2,060 - 93,529 137,972 4,172 3,269 1,173 473 5,345 3,742 3,220 1,894 3,380 - - - - 2,334 2,700 - 330 - - 8,934 4,924 - - 8,934 4,924 1,000.00 1,000.00 - 37.50 1,000.00 1,037.50 - - - - - - |
2018 £ 61,308 53,033 |
|---|---|---|---|
| 114,341 | |||
| 80,915 - 59,390 |
|||
| 21,525 | |||
| - 2,397 6,559 3,917 - 5,148 11,727 31,589 745 3,649 17,023 258 3,463 - 10,114 3,946 1,363 5,480 |
|||
| 107,378 | |||
| 9,096 627 |
|||
| 9,722 | |||
| 4,726 - 1,700 2,640 - - |
|||
| 9,065 - |
|||
| 9,065 | |||
| 1,000.00 | |||
| 1,077.21 | |||
| - - |
|||
| - |
Page 7
Axe District Scout Council
| Notes to the accounts to 31st March 2021 (continued) 9. Payments: Activity Expenses Axe Jammers District Beaver Scouts District Cub Scouts District Scouts District Expeditions (inc Ten Tors) District Activities (Jamborees & District Events) World Jamboree Pantomime ESU Maniaxe ESU Pioneers ESU Saracens ESU Spartans ESU Yeo St. George's Day Celebration: costs Golden Woggles event Sandford Scout Hut Adult Support and Training New Equipment District Ski Trip West Mendip Way Walk 10. Payments: Fundraising expenses Incurred as a result of fundraising activities Funds raised and paid-on to a 3rd Party 11. Payments: Administration/establishment expenses Petrol, telephone & postage expenses Group Support Resources Meeting Costs Bank charges and accounting software fee Accountancy and examination of accounts Insurances Licences Recruitment Transfer of funds upon closure of Group/Unit Other expenses 12. Breakdown of cash, bank and similar funds District Executive funds Restricted: HQ and County membership fees to pay-on Restricted: World Scout Jamboree Restricted: New Scout Group support Total Restricted Funds Designated: World Jamboree Designated: Axe Jam Designated: Contingencies Designated: Capital Expenditure Designated: District Hardship fund Designated: Group Development Designated: District Scout Network Designated: District Explorer Scouts Designated: District Activities Designated: Scorpions ESU (closed unit) Designated: 1st Grove Village Designated: Ardeche trip Designated: Ski Trip fund Total Unrestricted Designated funds Total Unrestricted General funds Total District Executive funds Funds held by Sections/Units Total Restricted Funds Total Unrestricted Designated funds Total District consolidated funds Sandford Scout Hut demolitionSee Trustees Report for more detail New storage containerSee Trustees Report for more detail |
31.3.2021 £ - - 235 36,480 1,688 28,306 - - 187 1,181 900 342 2,147 - 176 - 1,508 109 5,900 - 79,561 - 1,000 1,000 216 724 518 125 139 766 238 418 - 895 1,696 5,735 54,250 0 400 54,650 2,000 1,013 - - 5,959 - 462 421 1,644 - - - 3,950 15,450 51,263 121,363 - 42,421 163,785 |
31.3.2020 £ - 938 6,519 9,033 5,334 20,194 - - 3,464 6,838 2,947 5,514 19,730 - - - 1,346 175 - - 82,031 135 1,300 1,435 785 3,735 473 1,915 110 - 218 407 - 910 2,107 10,661 0 400 400 1,000 1,013 1,250 1,076 774 1,480 462 421 1,644 2,979 1,000 - 50 13,150 91,769 105,320 - 66,712 172,032 |
31.3.2019 £ - 2,373 2,028 4,188 4,199 30,456 18,443 7,983 13,495 31,412 2,693 5,871 27,709 419 293 - 1,873 9,140 25,866 - 188,440 10 500 510 602 5,424 525 1,271 84 360 223 396 4,934 5,350 1,393 20,562 - 400 400 50 - 1,250 1,076 774 1,480 462 421 1,404 2,979 - 350 224 10,471 80,259 91,130 - 32,738 123,868 |
2018 £ - 2,578 6,354 4,004 5,923 1,049 5,617 7,968 14,451 19,185 1,578 6,669 21,623 - 2,296 57 1,186 5,958 - - |
|---|---|---|---|---|
| 106,496 | ||||
| 928 627 |
||||
| 1,554 | ||||
| 559 8,959 - 3,596 360 325 385 22 1,895 6,053 |
||||
| 22,153 | ||||
| 2,903 400 |
||||
| 3,303 50 7,969 1,250 3,800 774 2,480 1,796 421 1,474 2,979 4,609 |
||||
| 27,603 30,402 |
||||
| 61,308 - 53,033 |
||||
| 114,341 |
Page 8
Axe District Scout Council
Receipts and payments accounts summary for the year ended 31st March 2021
| Receipts and payments accounts summary for the year ended 31s Note Total receipts for the year Total payments for the year Net receipts/(payments) for the year Cash, bank and similar funds brought forward from 31.3.2020 Cash, bank and similar funds as at 31.3.2021 to be carried forward 1 & 12 Receipts for the year ended 31st March 2021 Note Net membership subscriptions retained by Axe District 2 Investment income received: Bank interest Building Society interest The Scout Association Short Term Investment Service Dividends/Other Investment income Grants Received 3 Activities 4 Fundraising (gross) 5 Other income (inc. donations) 6 Loan repayments received from units 7 Sale of Government Stock Badge receipts (sales) Total receipts for the year Payments for the year ended 31st March 2021 Premises Grants made 8 Activities 9 Fundraising expenses 10 Administration/establishments expenses 11 Trustee expenses Sundries Purchase of capital equipment Purchase of badges Withdrawal of Gang Show accounts from Scout consolidated accounts Sundry payments Loans made to units Total payments for the year |
t March 2021 2020 Consolidated £ 151134.47 102970.92 48163.55 123868.07 172031.62 31962.00 2 34.43 0.00 0.00 0.00 34.43 0.00 93529.36 5345.49 8933.77 1000.00 0.00 10329.42 151134.47 £ 0.00 0.00 82030.75 1435.00 10661.30 0.00 0.00 0.00 8843.87 0.00 0.00 0.00 102970.92 |
2021 Consolidated £ |
p p j j p ? ? p j ? j 13.7.21 Scrutinised and OK 13.7.21 Scrutinised and OK 13.7.21 Scrutinised and OK 13.7.21 Scrutinised and OK 12.5.21 Scrutinised and OK 13.7.21 Scrutinised and OK 21.7.21 Scrutinised and now OK 13.7.21 Scrutinised and OK 18.7.21 Scrutiny complete and OK 2.5.21 Scrutinised and OK 18.7.21 Scrutinised and OK 28.4.21 Scrutinised and OK |
|---|---|---|---|
| Yeo ESU Expeditions District Executive (Main a/c) District Executive (Business Reserve a/c) District Beaver Scouts District Cub Scouts District Scouts Axe Jammers SAS Maniaxe ESU Pioneers ESU Saracens ESU Spartans ESU Badge account |
|||
| £ £ £ £ £ £ £ £ £ £ £ £ £ |
|||
| 82508.15 | 57412.66 6.61 107.00 10.00 6974.58 0 469.38 3439.59 0.30 756.00 7175.74 3891.69 2264.60 |
||
| 90755.09 | 41375.77 0 0.00 237.28 36480.00 37 225.16 3415.74 943.95 672.64 2605.03 3074.46 1688.06 |
||
| -8246.94 | 16036.89 6.61 107.00 -227.28 -29505.42 -37 244.22 23.85 -943.65 83.36 4570.71 817.23 576.54 |
||
| 172031.62 | 89080.79 16238.94 2172.54 4331.13 33730.06 186.92 7039.64 2362.23 2219.93 1353.48 6049.91 6777.67 488.38 |
||
| 163784.68 163784.68 |
105117.68 16245.55 2279.54 4103.85 4224.64 149.92 7283.86 2386.08 1276.28 1436.84 10620.62 7594.90 1064.92 |
||
| 105117.68 16245.55 2279.54 4103.85 4224.64 149.92 7283.86 2386.08 1276.28 1436.84 10620.62 7594.90 1064.92 |
|||
| 163784.68 | |||
| 23593.75 | 21790.00 0 0 0 0 0 469 641.75 -185 450 428 0 0 |
||
| 6.99 0 0 0 6.99 0.00 51988.95 1827.96 1198.81 0 0 3891.69 |
6.61 0.38 |
||
| 0 6.61 0 0 0 0 0.38 0 0 0 0 0 0 |
|||
| 0 0 0 0 0 0 0 0 0 0 0 0 0 |
|||
| 34978 0 107.00 10 6806.08 0 0.00 994.88 0.00 156.00 6672.74 0 2264.60 |
|||
| 0 0 0 0 0 0 0.00 1752.96 0.00 0.00 75 0 0 |
|||
| 645.01 0 0 0 168.5 0 0.00 50 185.3 150 0 0 0 |
|||
| 0 | |||
| 3891.69 | |||
| 82508.15 | 57412.66 6.61 107.00 10 6974.58 0 469.38 3439.59 0.30 756 7175.74 3891.69 2264.60 |
||
| 82508.15 £ 0 |
£ £ £ £ £ £ £ £ £ £ £ £ £ |
||
| 1600.00 | 1600.00 0 0 0 0 0 0 0 0 0 0 0 |
||
| 79561.14 | 36247.33 0 0 235 36480 0 187.27 1290 943.95 341.66 2147.4 0 1688.06 |
||
| 1000.00 | 0 0 0 0 0.00 0 0 1000 0 0 0 0 0 |
||
| 5735.13 | 3528.44 0 0 2.28 0 37 37.89 1125.27 0 330.98 457.63 215.64 0 |
||
| 0 0 0 2858.82 0.0 0 0 |
2858.82 | ||
| 90755.09 | 41375.77 0 0 237.28 36480 37.00 225.16 3415.74 943.95 672.64 2605.03 3074.46 1688.06 |