## Trustees’ Annual Report for the year 2021–22 ## **Structure, Governance and Management** The Scout District’s governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the By-Laws of the Association and the _Policy, Organisation and Rules_ of the Scout Association. The Scout District is a trust established under its rules which are common to all Scouts. ## **The District Scout Council** _“The District Scout Council is the electoral body which supports Scouting in the District. It is the body to which the District Executive Committee is accountable.”_ Membership of the District Scout Council is open to Commissioners, Scouters, Administrators, Section Assistants, Skills Instructors, Advisers, Network Scouts, Explorer Scouts, Members and Associate Members of the Movement registered in the Scout District and including members of District Scout Active Support Units, all parents of Explorer Scouts, persons elected and reselected annually by the District Scout Council on the recommendation of the District Commissioner and the District Executive Committee. The County Commissioner and County Chairman are _ex-officio_ members. ## **The District Executive Committee** The Trustees are appointed in accordance with the _Policy, Organisation and Rules_ of the Scout Association. _“The District Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointment and to provide support for Scout Groups, Explorer Scout Units and any District Scout Network in the District.”_ The District Executive Committee is responsible for: - Promoting the development of Scouting in the District and arranging for harmonious co-operation with other organisations; - The raising of funds and the administration of the District’s finances and property, including the Scout Network and Explorer Scout Units; - Appointing a District Appointments Advisory Committee and an Appointments Chairman and Appointments Secretary; - Appointing other Sub-Committees and their Chairmen as the Committee may require; - Supervising the administration of Groups, particularly in relation to finance and the trusteeship of property; - Attending to District administration including the presentation of an Annual Trustees’ Report and Annual Financial Statement to the Annual General Meeting of the District Scout Council. The District Executive Committee meets formally four times a year and is made up of members elected at the District Annual General Meeting, members nominated by the District Commissioner, _ex-officio_ members, and members co-opted by the District Executive Committee. The County Commissioner and County Chairman have a right of attendance ## **Charity Trust Statements** - The District is a Trust established under its rules, which are common to all Scout Districts. - The Charity is governed by a constitution as laid down by the Scout Association. - The Accounts comply with statutory requirements, the governing document and the Statement of Recommended Practice, Accounting and Reporting by Charities. 4 - Resources Policy – Retained resources are kept at a level adequate to service the activities of the Charity. - Investment Policy – It is the policy of the Charity to hold all reserves in deposits to allow for instant access to funds as required. - Risk Policy – The Trustees regularly review the risks to which the Charity is exposed and have taken appropriate insurance to mitigate these risks. ## **Risks and Internal Control** The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include two authorisations for all payments and comprehensive insurance policies to ensure that insurable risks are covered. ## **Objectives** The objectives of the District are as a Unit of the Scout Association. The Purpose of Scouting is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local, national and international communities. ## **Method** Scouting uses a method which is young people, in partnership with adults, enjoying what they are doing, learning by doing, participating in varied and progressive activities, making choices for themselves, taking responsibility for their own actions, working in groups, taking increasing responsibility for others, taking part in activities outdoors, sharing in prayer and worship, and making and living out their promise. ## **Achievements and Performance** I am happy to report that the District Executive Committee has met its responsibilities as detailed in the _Policy, Organisation and Rules_ of the Scout Association during the 2019–20 financial year. - Scouting in Eastbourne maintained a healthy membership. - The District finances are in good order. - The Appointments Advisory Committee continued to fulfil its remit. - Sub-committees remained in post. - Support to Group Executives has been lacking over the past 12 months. - The Annual Trustees’ Report and Annual Financial Statement was completed. ## **Reserve Policy** The Trustees undertake to hold sufficient resources to continue the various activities organised by the District, should income and fundraising activities fall short. The Executive will review annually the level of resources necessary and the level at which they should be maintained. ## **Future** The District Executive Committee is aware of the need to continue the District growth and the opportunities Scouting, at all levels, gives to so many young people. With the high levels of young people unable to obtain a place within a Group in the District, it is imperative to continue assisting the District leadership team to recruit adults into Scouting, particularly uniformed Leaders. Bushy Wood is the District’s primary resource, continuing to provide a focus for all Groups and Sections in our District. The District Executive are aware that the site continues to require continued large-scale investment, both financially and physically, to ensure it is fit for purpose in the future. The lack of support to Group Executives is noted and requires attention. ## **Approved by the Trustees,** James L. D. Punchard _(signed) District Chairman_ 5 ## Financial Statements for the year ending 31st March 2022 6 Eastbourne Dlstrlct Scout Councll Statement of Financial Activities For the year ended 31 March 2022 2022 2021 Note unre$￿tted Re#rfcted Total T￿al Incomlng resources Incomln8 resourcesfrom generated fvnds Voluntary iricornè Actwitie5 fDr generatin8 fund5 Investment income Incomln8 resouKesfrom th8rltable adl¥ltles Total int•minB resource$ 82.109 49.919 8.667 90.776 49.919 53,541 9,505 19 26,824 89,889 104,306 236.337 120 8.787 104,426 245.124 ReSou￿e$ expended costs01yr￿atl￿1 Funds Fundraising tradin8 £osts Charll4ble adlvl¢les Total rexiurce5 expended 46.651 146.982 193.633 46.651 146.982 193.633 5,686 77,077 82,763 Net IncomIn￿￿o￿l￿gI restyjrces beforetransfe fjr055 tran$f¢r¥ fund5 42.704 8.787 51.491 7.126 io Net IrK¢Jmlnglloutyolngl re50urce5 before othergalnslllossesl 42,704 8,787 51,491 7,126 Other reco8nlsed 8alnslllosses1 Net movement In fvnd$ 42.704 8.787 51.491 7,126 Total fvnd5 brought fonvard io 188,881 1,693 I￿,514 183,448 Total fund5 carrled fonvard io 231.585 10.480 242.065 190,574 **The Financial Statements were approved by the Trustees on 28th August and signed on their behalf by** 8 Notes to the accounts Note I Basls of preparatlon Basis of accounting These accounts have been prepared on the basis of historic cost lextept that investments are shown at market value) In accordance wlth.. - Accounting and Reportlng by Charltles- Statement of Recommended Practlce ISORP FRS 1021 nd with Accounting Standards and with the Charities Att 2011 Note 2 ountlng pollcle5 In¢omln8 resourte$ Recognition of incrjming resources These are included in the Statement of Financial Actiwtie5 ISOFAI wheTh'. - the ch8rity becomes entitled to the resources.. the trustees are virtually certain they will receive the resources.. and the monetaryvalue can be measured with sufflcient rellabilltv. Membership 5ub5criptions Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the SOFA net of any arnount paid out. This is betause these subscriptions are in effect held a5 agents before being paid OLrt. Incomlng resources with related expendlture Where incoming resources have related expendlture las wSth fundralslng or contract intomel the incoming resources and related expenditure are reported gross in the Statement of Financial Artivities. Grants and donation5 Grants and donation5 are only included in the SOFA when the charity has unconditional entitlement to the resource5. Tax reclaims on donatlons and gifts Incoming resources from tax redaims are included In the SOFA at the same time as the gift to which they relate. Contractual incorne and performance related grants This 15 only included in the SOFA oncethe related 8ood5 or seryi£es have been delivered. Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actualty realised. fjifts In kind for sale or dlstribution are Included In the accounts as glfts only when sold or distrlbuted byihe charkv. Gifts in kind lor use by the charity are included in the SOFA as incoming resources when re¢efvable. Donated 5ervice5 and These are only included in incoming resources (with an equNalent amount in resources expendedl where the benefit to the charity 15 reasonably quantifiable. measurable and Material. The Value placed on these resources isthe estirnated value to the charity of the service or facility received. Voltsnteer help The value of any voluntary help received is not included although the rellance placed on thi5 Vltal re50ur£e 15 referred to in the annual report. Investment income This is included in the accounts when receivable. Investment galns and losses Thls Includes any gain or loss on the sale ol investments and anyRaln or loss resultlng from revaluln8 Investments to market value at the end of the year. Expendlture and Llabllltles Llabllity recognltlon Llabllftles are reto8nised as soon as there is a legal or constructive obligation committln8 the charitylo pay out re50urees. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided. such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. Notes to the accounts (continued) Note 2 Accountln8 pollcles Icontlnuedl Grants payable without performancecondition5 These are only recoanised In the accounts when a commitment has been made and there are ro condition5to be rnet relatingtothe Brant which remain in thecontrd of the chèrity. Tangible fixed as5et5for use by charfty These are capitalised if they can be used for mure than one year. and c¢>st at leb5t£l.(m. Thevare valued at cost or a reasonablevalue on recelpt. Investments Investments quoted on a recognised stockexchanRe are valued at market value at the year end. Other investment aS5etsore included at trustees. best estimate of rnarket value. Stocks These arevalued at the lowerof cost or net realisèble value. N¢Jte 3 An41ys15 01 In¢omln8 respu￿e$ 2022 2021 Voluntary Incomq Membership subscriptions Less.. Membershlp subscrSptSons pa5d to NatK)nal Scout Headquarter5 Net membership subscrSptlons retained Gr4nts3nd donatior15 Total voluntary income 103.333 55.034 175,9911 137,9341 27.341 63.435 90,776 17.ILKI 36,441 53,541 A￿l￿tIes1Or get)er*ing fund5 Badges Shop & fundraising Total actwitie5 for8eneratin8 fund5 1,441 48,478 49.919 9,505 9,505 Imvtstment ihcomt Bank & Short tertn inve5ttnent interest 19 lfitomin8 resourteslrom tharltable actl¥ltles Youth pro8rarnme and actwities 104.426 124.406 N¢xe 4 Anatysls of resources expended 2022 2021 Cost of generatingvoluntary Sncome Badges Shop 46,651 46,651 5,686 5,686 CharitatrAe Activities Youth pro8r3rnme and actniities Governan 140.201 960 5.821 76,445 372 260 Other attivitles 146.982 77,077 Note S Expense5 and fees Trustees eyt)ses The total amount of payments or reirnbur5ernentof out of pocket expen5e5 rnadeto trustees orto third parties for expenses Incurred by trustees was as follows.. 2022 2021 Number of trusteeswho were paid expenses Totsl amount paid 10 Notes to the accounts {continued} Note 5 Expenses and fee5 Icontlnuedl External examlner fees The followin8 fee5were paid forthe statutory extern415cr￿1nYQf account5and other services provided bythe external examlner: 2022 2021 372 Note 6 Id employees Staff (051$ 2022 2021 Grosswa8es. salarfes and on-￿$1$ 21.333 25,165 Average numberof full.tlrne equlvalent employees In the year 2022 2021 Employees- charitableactivities No ernployee emolutnents exceeded £60.OCQdurin8 theyear N¢)te 7 TanBlblefixed asset5 Band 1st Ald Instrument5 Equipment 15.039 19.544 Costor valuatlon B81ance brought forward Additions Di5Pt>sa15 Balance carried forward Land iio,oco Tot41 148.583 10,736 10,736 iio,o 14,736 15,039 19,544 159,319 A¢¢umulated dèprnriatiun orimpairmonts Not depreciated 5traiÉht line Strai8ht straight line 14,213 Balantr brought forward Charge Disposals Bblance carried forward 10,237 752 28,450 2,096 10,989 15.557 30,546 Net boo* value A5 at 31 March 2021 iio,oc(s 4,802 5.331 120,133 As at 31 Marth 2022 iio,o 10,736 4,050 3,987 128,773 Note 8 Detrrtoys 2022 2021 Trade debtors 11,296 7,958 Nott 9 Creditors 2022 2021 Trade Creditors Accruals and defer￿ income Loans 37.174 2,895 10,916 50,985 3.083 52,644 12,564 68,291 Deferred incorne arises on rnembership income which relatesto the followin8 period. Balance brought fon¥ard Released in year Relatingtothe following period Balan￿ carried forward 52.272 152,2721 1,935 1,935 Notes to the accounts Icontlnued) Note 10 Fund an4ty51$ The chadty held the following funds at the year end.. IGeneral Fund- GE, De￿￿nated Fund- D. Restricted Fund- Rl Restricted Funds 1st Ald Team Explorer kouts Purpose and Restrirtian Specific8rant for purchase of equlpment Specific Grant for purch45ingtents Movementof malor fvnd5 Fund balances bro￿ht forward 141,188 24,994 10,746 Fund balances tarried forward 162,717 38,626 10,873 Incoming ources Outgoir resources Fund name General Fund 1st Aid Team Band District Shop EXplo￿r$ Bushy Wood Sub total general funds Type GE GE GE GE Transfers 27,998 32,150 1,162 16,4691 118,5181 11,0351 GE GE 4,077 7,877 188,881 4,538 170,489 236,337 15.1561 1162.4561 1193.6341 3,459 15,910 231,585 1st Ald Team Explorer Scouts Subtotal restrlcted funds 1,075 618 1,693 8,667 120 8,787 9,74Z 738 10,480 Total funds 190,574 245,124 1193,6341 242,065 Mvvem¢ntol major fvnds Iprlor PErlod to31103120211 Fund balance5 brought forward 139,076 30,198 10,420 1,059 4,252 11,6971 183,307 Fund balance5 carried forward Incoming resources OutgoSng resources Fund name General Fund 1st Aid Team Band District Shop Explorer5 Bushywood Subtotal general funds Type GE GE GE GE GE GE Transfer5 16,253 4,745 1,722 114.1411 19,9491 11.3961 141,188 24,994 10,746 11,0591 538 78,115 101,373 17131 4.077 7,877 188,881 1.059 195.7991 1st Aid Team Explorer Scouts Subtotal restricted funds 1,075 478 1,553 1,075 618 1,693 140 140 Totsl fund5 183,447 102,926 195.7991 190,574 12