## **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|