**LT700006 - Independent Examiner's Report to the Trustees (July 2019)**
## **Independent examiner’s report to the trustees of Malling District Scout Council**
I report to the trustees on my examination of the accounts of the Malling District Scout Council for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Malling District Scout Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Malling District Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Malling District Scout Council as required by section 130 of the Act; or
2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Thomas Diamond
Relevant professional qualification or membership of professional bodies (if any): ICAEW
Address: Apartment 1708 9 Michigan Avenue Salford M50 2HB
Date: 07/03/2023
**MALLING DISTRICT SCOUT COUNCIL**
**REPORT AND ACCOUNTS**
**YEAR ENDED 31 MARCH 2022**
**CHARITY REG. NO. 308139**
## **MALLING DISTRICT SCOUT COUNCIL**
## **YEAR ENDED 31 MARCH 2022**
## **CONTENTS**
||**PAGE**|
|---|---|
|Trustees' Annual Report|A1|
|Statement of Financial Activities|A4|
|Balance Sheet|A6|
|Notes to the Accounts|A7|
|Independent Examiner's Report to the Trustees|A9|
## **MALLING DISTRICT SCOUT COUNCIL**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Section A : Reference and Administration Details**
**Charity Name Registered Charity Number** 308139 **Charity's Principal Address**
Malling District Scout Council
45, Holtwood Avenue, Aylesford, Kent ME20 7QH
## **President (Honorary)**
Martin Willgoss
## **Names of Charity Officers Trustees**
Denis Spiller Chairman Craig Worcester District Commissioner Matthew Paramor District Explorer Scout Commissioner Adam Ray Deputy District Commissioner Mark Stamford Deputy District Commissioner Matthew Wood District Scout Network Commissioner Joshua Barkaway District Youth Commissioner (appointed 21st November 2021) Deborah Hadley Secretary David Silvester Treasurer Stephanie Avraamides Trustee Joanne Coombs Trustee (appointed 5th December 2021) Gary Mills Trustee (resigned Graham Pover Trustee Ken Sharp Trustee
## **Name of Custodian Trustee**
The Scout Association Trust Corporation
## **Name and Address of Advisors**
Bankers : Barclays Bank PLC, North Kent Group, 40-46 High Street, Maidstone, Kent ME14 1SS
A1
## **MALLING DISTRICT SCOUT COUNCIL**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Section B : Structure, Governance and Management**
## **Description of the Charity's Trusts**
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 its rules which are common to all Scouts. The District is registered with The Scout Association under number 12713.
Trustee selection methods
The trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
Additional Governance issues
The District is managed by the District Executive Committee, 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 records and making returns to the Charity Commission as appropriate.
The District Scout Council consists of the 'Charity Trustees' together with representatives from the indivdual Scout Groups within the Malling District. The District Executive Committee meets regularly during the year.
The District Executive Committee exists to support the individual Scout Groups and the Explorer Units within the Malling District and is mainly responsible for:
- The maintenance and upkeep of the land and buildings at Comp Wood;
- The raising of funds and the administration of the District's finance;
- The insurance of persons, property and equipment of the District;
- District public occasions;
- Assisting in the recruitment, training and monitoring of leaders and other adult support;
- Appointing any sub committees that may be required; and
- Appointing District Administrators and Advisors other than those who are elected.
A2
## **MALLING DISTRICT SCOUT COUNCIL**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Section C : Objectives and Activities**
Summary of the objects of the charity set out in its governing document
The objectives of Malling District Scout Council are as a District of the Scout Association.
Summary of the main activities in relation to these objects
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.
Cooperation - 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; and make and live by their Promise
## **Section D : Achievements and Performance**
See separate reports from the various sections of the District.
## **Section E : Financial Review**
## **Reserves Policy**
The District's policy on reserves is to hold sufficient resources to continue the charitable activities of the District should income activities fall short.
## **Investment Policy**
The District has adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks, building societies and The Scout Association Short Term Investment Service.
## **Financial Review**
See separate report from the Treasurer.
## **Section F : Declaration**
The trustees declare that they have approved the trustees' report above
Signed on behalf of the charity's trustees
Signature Signature Full Name Full Name Position Position Date
A3
## **Malling District Scout Council Receipts and Payments Account**
||||Year start date|Year start date|Year start date|Year start date|Year end date
**31-Mar-22**||
|---|---|---|---|---|---|---|---|---|
||**For the year**
**from**||**01-Apr-21**||**To**||**31-Mar-22**||
||||||||||
|**Receipts and payments**|||||||||
|**Receipts**|**Unrestricted**
**funds**
**£**
**2,219**
**52,978**
**36,514**
**18,683**
**-**
**-**
**-**
**424**
**19,107**
**-**
**15,756**
**15,756**
**15,872**
**-**
**-**
**-**
**-**
**3,881**
**1,083**
**-**
**7,842**
**-**
**2,560**
**31,238**
**-**
**39**
**39**
**66,140**||**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**14,054**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**14,054**
**-**
**-**
**-**
**49,871**
**-**
**49,871**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**3,560**
**-**
**-**
**-**
**480**
**-**
**-**
**-**
**4,040**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**67,965**
**-**
**2021/22**||||**Total funds**
**£**
**2,219**
**52,978**
**36,514**
**18,683**
**14,054**
**-**
**-**
**424**
**33,161**
**-**
**65,627**
**65,627**
**15,872**
**-**
**-**
**-**
**-**
**3,881**
**1,083**
**3,560**
**7,842**
**480**
**2,560**
**35,278**
**-**
**39**
**39**
**134,105**
**-**
**134,105**|**2020/21**
**Total funds**
**Note**
**£**
**39,036**
**38,765**
**43,578**
**34,223**
**5,600**
**10,000**
**2,402**
**15,538**
**67,763**
**-**
**-**
3
**-**
**6,627**
**-**
**-**
**-**
**-**
**1,346**
**1,792**
**21,782**
5
**1,647**
**4,100**
**-**
6
**37,294**
**-**
**258**
**258**
**105,315**
**-**
**105,315**|
|**Donations, legacies and similar**
**income**|||||||||
|Membership subscriptions (prior year)|**2,219**||||||||
|Membership subscriptions (current year)|**52,978**||||||||
|Less: Membership subscriptions paid on
(National/County/Area/District)|**36,514**||||||||
|Net membership subscriptions retained|**18,683**||||||||
|Donations|**-**||||||||
|Legacies|**-**||||||||
|Gift Aid|**-**||||||||
|Other similar income|**424**||||||||
|**Sub total**|**19,107**||||||||
|**Grants**|||||||||
|Maintenenace grant|**-**||||||||
|Other grants|**15,756**||||||||
|**Sub total**|**15,756**||||||||
|**Fundraising and other**
**income(gross)**|||||||||
|Explorers|**15,872**||||||||
|Scouts|**-**||||||||
|Cubs|**-**||||||||
|Beavers|**-**||||||||
|Quest|**-**||||||||
|Badge receipts|**3,881**||||||||
|The Duke of Edinburgh's Award Scheme|**1,083**||||||||
|UK and International Events
(World Jamboree, KIJ etc.)|**-**||||||||
|Comp Wood Campsite fees|**7,842**||||||||
|Other fund raising|**-**||||||||
|Other income|**2,560**||||||||
|**Sub total**|**31,238**||||||||
|**Investment income**|||||||||
|Building Society interest|**-**||||||||
|The Scout Association Charity Deposit
Account(formerly the Scout Association Short
Term Investment Service)|**39**||||||||
|**Sub total**|**39**||||||||
|**_Total Gross Income_ **
**VAT recovery**
**_Total receipts_**|||||||||
||**-**||**-**||**-**||**-**||
||**66,140**||**67,965**
A4||**-**||||
## **Malling District Scout Council Receipts and Payments Account**
Year start date Year end date **For the year from 01-Apr-21 To 31-Mar-22**
|**Receipts and payments**|**Receipts and payments**||||||
|---|---|---|---|---|---|---|
|**Payments**|**Unrestricted**
**funds**
**£**|**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**2021/22**||**Total funds**
**£**||**2020/21**
**Total funds**
**Note**
**£**
**10,144**
**-**
**-**
**13**
**671**
**10,670**
**-**
**3,003**
**651**
**704**
**1,500**
**2,685**
**-**
**1,524**
**-**
**31,565**
**515**
**-**
**-**
**3,000**
**3,515**
**35,080**
**-**
**35,080**
**70,235**
**- **
**79,861**
4
**150,096**|
|**Charitable Payments**|||||||
|Youth programme and activities - Explorers|**14,275**|**-**|**-**|**14,275**||**10,144**|
|Youth programme and activities - Scouts|**1,450**|**-**|**-**|**1,450**||**-**|
|Youth programme and activities - Cubs|**-**|**-**|**-**|**-**||**-**|
|Youth programme and activities - Beavers|**-**|**-**|**-**|**-**||**13**|
|Youth programme and activities -
District/Growth|**-**|**-**|**-**|**-**||**671**|
|UK and International Events
(World Jamboree, KIJ. Quest etc.)|**-**|**6,442**|**-**|**6,442**||**10,670**|
|Adult support and training|**41**|**-**|**-**|**41**||**-**|
|**Comp Wood Campsite Management**|||||||
|Maintenance, repairs and renewals|**4,351**|**-**|**-**|**4,351**||**3,003**|
|Utilities
(Electricity, Sewerage, Water)|**401**|**-**|**-**|**401**||**651**|
|Insurance|**1,568**|**-**|**-**|**1,568**||**704**|
|Campsite Development|**-**|**8,436**|**-**|**8,436**||**1,500**|
|**Administration**|||||||
|Adminstration (including Online Scout
Manager)|**2,377**|**-**|**-**|**2,377**||**2,685**|
|AGM and Trustee expenses|**166**|**-**|**-**|**166**||**-**|
|Gift Aid(disbursement to Explorer Units)|**-**|**-**|**-**|**-**||**1,524**|
|Meetings(Hall hire etc.)|**-**|**-**|**-**|**-**||**-**|
|**Sub total**|**24,629**|**14,878**|**-**|**39,506**||**31,565**|
|**Fundraising and other expenses**|||||||
|
Badge purchases|**2,891**|**-**|**-**|**2,891**||**515**|
|Shop stock purchases|**-**|**-**|**-**|**-**||**-**|
|The Duke of Edinburgh's Award Scheme
Support|**914**|**-**|**-**|**914**||**-**|
|Other fundraising costs|**-**|**1,330**|**-**|**1,330**||**3,000**|
|**Sub total**|**3,805**|**1,330**|**-**|**5,135**||**3,515**|
|**_Total Gross Expenditure_**
**Asset changes and investment**
**purchases, etc.**
**_Total payments_**
**_Net of receipts/(payments)_**
**Transfers between funds**
**Cash funds - last year end**
**_Cash funds this year end_**|||||||
||**28,433**|**16,208**|**-**|**44,642**||**35,080**|
|||||**-**|||
||**-**|**-**|**-**|**-**|||
||||||||
||**28,433**|**16,208**|**-**|**44,642**||**35,080**|
||||||||
||**37,707**|**51,756**|**-**|
**89,463**||**70,235**|
||**-**|**-**|**-**|**-**||**- **|
||**55,682**|**79,891**|**15,000**|**150,573**||**79,861**|
||**93,389**|**131,647**|**15,000**|**240,036**||**150,096**|
A5
## **Malling District Scout Council Receipts and Payments Account**
|||Year start date
Year end date
**01-Apr-21**
**To**
**31-Mar-22**|Year start date
Year end date
**01-Apr-21**
**To**
**31-Mar-22**|Year start date
Year end date
**01-Apr-21**
**To**
**31-Mar-22**||
|---|---|---|---|---|---|
||**For the year**
**from**|**01-Apr-21**|**To**|**31-Mar-22**||
|||||||
|**Statement of assets and liabilities**||**at the end of the year**||||
||**Unrestricted**
**funds**
**£**
**93,389**
**-**
**-**
**5,725**
**99,114**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,058**
**-**
**81,301**
**-**
**19,000**
**102,359**
**-**
**-**
**-**
**-**
**-**|**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**131,647**
**15,000**
**-**
**-**
**-**
**-**
**32,025**
**-**
**163,672**
**15,000**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,000**
**-**
**-**
**-**
**1,000**
**-**
**31st March 2022**||**Total funds**
**£**
**240,036**
**-**
**-**
**37,750**
**277,786**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,058**
**-**
**81,301**
**-**
**19,000**
**102,359**
**-**
**-**
**1,000**
**-**
**1,000**|**31st March**
**2021**
**Total funds**
**Note**
**£**
**150,096**
3,4
**-**
**-**
**37,750**
3,4
**187,846**
**-**
**38,640**
**-**
**38,640**
**-**
**-**
**-**
**-**
**2,058**
1(b)
**-**
**81,301**
**-**
**19,000**
2
**102,359**
**-**
**-**
**1,000**
5
**-**
**1,000**|
|**Cash funds**||||||
|Bank current accounts|**93,389**|**131,647**||**240,036**|**150,096**|
|Bank deposit account|**-**|**-**||**-**|**-**|
|Building society account|**-**|**-**||**-**|**-**|
|The Scout Association Short Term
Investment Service|**5,725**|**32,025**||**37,750**|**37,750**|
|**Total cash funds**|**99,114**|**163,672**||**277,786**|**187,846**|
|**Other monetary assets**||||||
|Tax claim|**-**|**-**||**-**|**-**|
|Capitation due from District Groups|**-**|**-**||**-**|**38,640**|
|Insurance claim|**-**|**-**||**-**|**-**|
|**Sub total**|**-**|**-**||**-**|**38,640**|
|**Investment assets**||||||
|Investment property - detail|**-**|**-**||**-**|**-**|
|Quoted investments|**-**|**-**||**-**|**-**|
|Other investments - detail|**-**|**-**||**-**|**-**|
|**Sub total**|**-**|**-**||**-**|**-**|
|**Non monetary assets for**
**charity's own use**||||||
|Badge stock|**2,058**|**-**||**2,058**|**2,058**|
|Shop stock|**-**|**-**||**-**|**-**|
|Buildings|**81,301**|**-**||**81,301**|**81,301**|
|Scouting equipment, furniture etc|**-**|**-**||**-**|**-**|
|Campsite|**19,000**|**-**||**19,000**|**19,000**|
|**Sub total**|**102,359**|**-**||**102,359**|**102,359**|
|**Liabilities**||||||
|Accounts not yet paid|**-**|**-**||**-**|**-**|
|Capitation not yet paid|**-**|**-**||**-**|**-**|
|Loan - Campsite Development|**-**|**1,000**||**1,000**|**1,000**|
|Other liabilities|**-**|**-**||**-**|**-**|
|**Sub total**|**-**|**1,000**||**1,000**|**1,000**|
|**The above receipts and payments account and statement of assets and liabilities were approved by the Trustees**|**The above receipts and payments account and statement of assets and liabilities were approved by the Trustees**|**The above receipts and payments account and statement of assets and liabilities were approved by the Trustees**|**The above receipts and payments account and statement of assets and liabilities were approved by the Trustees**|
|---|---|---|---|
||Signature||Print Name|
||||Chair|
||||Treasurer|
A6
## **MALLING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1. Accounting Policies**
## (a) Basis of Preparation
The accounts are prepared under the historical cost convention on a receipts and payments basis.
(b) Badge Stock
Badge stock is stated at the lower of cost and net realisable value.
## **2. Asset and investment purchase**
The Council, on behalf of the District, acquired the Comp Wood Campsite, Seven Mile Lane, Borough Green, Sevenoaks from Kent County Scout Council on 10th January 2014.
## **3. Designated and Restricted Funds**
Designated and Restricted Funds include donations, fund raising and payments received for a specific purpose.
## Restricted Fund
The District received a bursary of £15,000 on behalf of the family of Charlie Girling in 2020. This bursary is available to any Member of the District in need of support.
During the period, the following events were included in the Designated Funds figures:
## Longer term
|Fund raising for Comp Wood Campsite
Shorter term (Event related)
Quest 7
WSJ 2023 South Korea
**4. Cash Funds - Total cash funds**
General Funds
Scout Association Short Term Investment Service
Current Account MDSC (District Account)
Current Account - Youth Sections
Current Account - Campsite account|31/03/22
£
37,750
222,903
13,166
3,966
277,785|31/03/21
£
37,750
137,810
12,356
*
407
188,323|
|---|---|---|
* Youth Section closing balance 2021 adjusted by +£476.35 which includes transactions not included in prior year.
A8
## **MALLING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **5. Loans**
Total Cash Funds - Designated Funds includes a number of interest-free loan payments. The terms of the loans provide for repayment no later than four years from the date of receipt. All loans are due to be repaid by 31st March 2021. Three loans were repaid during the year.
A8
**LT700006 - Independent Examiner's Report to the Trustees (July 2019)**
## **Independent examiner’s report to the trustees of Malling District Scout Council**
I report to the trustees on my examination of the accounts of the Malling District Scout Council for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Malling District Scout Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Malling District Scout Council accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Malling District Scout Council as required by section 130 of the Act; or
2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Thomas Diamond
Relevant professional qualification or membership of professional bodies (if any): ICAEW
Address: Apartment 1708 9 Michigan Avenue Salford M50 2HB
Date: 07/03/2023