East Somerset District Scout Council Report & Accounts for the year ended 31[st] March 2023
East Somerset District Scout Council Report & Accounts for year ended 31[st] March 2023
PRESIDENT: Wes Read
TRUSTEES: Ex-Officio – Appointment District Chairman District Commissioner District Commissioner District Secretary District Treasurer District Explorer Scout Commissioner District Explorer Scout Commissioner District Commissioner Network District Commissioner Youth
Name Tim Rutherford David Froude Heather Pitts John Myers Pam Burch Pete Ward Jan Doyle Vacant Vacant
TRUSTEES: Elected
Adrian Ashford Michael James Chris Jones Ray Marsh Howard Russell Bob Simpson
TRUSTEES: Co-opted
Assistant District Commissioner - Communications
Paul Bentley
TRUSTEES: Nominated – Appointment
Appointments Chairman Appointments Secretary
Barbara Colby John Myers
BANKERS: Barclays Yeovil
District Registration Number with the Scout Association 15117
Charity Registration Number 308238
Principle Address: H. Pitts 57 Preston Road, Yeovil Somerset BA20 2BW
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East Somerset District Scout Council
Trustees Annual Report for the year ended 31[st] March 2023
Major Activities and Achievements in the Period
The District has again experienced growth and maintained a stable number of young people, adult leaders and helpers joining the Scout Movement. The District has been able to deliver a consistent and active programme of events and activities.
It gives me great pleasure on behalf of the Trustees to thank all of you for maintaining this District in such a healthy state.
Once more we can confirm that District finances are sound and that we maintain sufficient funds to meet our financial commitments, The Trustees regularly carry out financial risk assessments and continue to rate these risks as being minimal in respect of our viability. At the period end the International Support Fund income reserve amounted to £14227.
The Mission Statement of East Somerset District is:-
“To offer a varied programme of events and challenges to its Members; these being organised by fully trained and experienced leaders in order to fulfil the Aims and Methods of the Scout Association.”
The District is a Trust established under rules which are common to all Districts. Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
These accounts have been drawn up on the receipts and payments basis in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities , and are in compliance with the Charities Act 2011.
Approved by the Trustees on the 24 September, 2023 and signed on their behalf by:-
Timothy F. Rutherford
…………………………………………………………………………………………..
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East Somerset District Scout Council
Accounting Policies for the year ended 31 March 2023
Designated Funds
Training Fund - used solely for training purposes Sally Still/ St George’s Fund - providing contributions towards uniform, camps etc. for low income families International Support Fund - for World Jamboree attendees Capital Project Fund - for the purchase of capital items Tetbury Campsite - for the running of the Tetbury Campsite Frome Scouts Rifle & Archery - for the running of the Frome Scouts Rifle & Archery Events - for the running of District Events
Shop Stock
Shop Stock has been valued at cost price
Netting Off Income and Expenditure
Certain event items have the expenses and income netted off to give either a net income or expenditure figure in the accounts.
Non-Monetary Assets
During the year it was agreed at the executive that as the accounts are prepared on a simple receipts and payments basis with equipment purchases in the year of acquisition included as payments. A full list of all non-monetary items will no longer be included in these accounts. A separate list of assets held at each site is maintained by the executive.
3
East Somerset District Scout Council
Receipts & Payments Account Summary for the year ended 31 March 2023
| Total receipts for the period Total payments for the period Net receipts (payments) for the Period Transfer between Funds Transfer from Shop Funds Cash, bank and similar funds brought forward Cash, bank and similar funds carried forward |
This This Year Year General Designated £ £ 31,576 27,508 (17,200) (38,372) 14,376 (10,864) (3,750) 3,750 5,000 - 46,839 90,828 62,465 83,714 |
This Year Total £ 59,084 (55,572) 3,512 - 5,000 137,667 146,179 |
Last Year Total £ 36,250 (22,462) 13,788 - 3,000 120,879 137,667 |
|---|---|---|---|
The above account and accompanying statement(s) of assets and liabilities were approved by the Trustees on 24 September 2023, and signed on their behalf by
Tim Rutherford
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East Somerset District Scout Council
Receipts for the year ended 31 March 2023
| This This Year Year General Designated £ £ MEMBERSHIP SUBSCRIPTIONS 2023/24 99,275 - 2022/23 5,989 - Less subscriptions paid to county (92,450) - 12,814 - INVESTMENT INCOME RECEIVED Bank Interest 12 101 Scout Assoc. Short Term Investment 189 - Loan Repayment 320 - Donation 500 - Refunds - 200 Cheques not cashed - - District 16 - Cubs - 5,060 Beavers - 2,450 Scouts - 11,827 Canoeing 772 210 Tedbury Campsite (Page 15) - 5,982 Sundry income 120 46 Insurance recovered - - Group Closed 542 - Rifle Shooting and Archery 1,748 1,632 District Explorer Scouts (Page 13) 14,543 - TOTAL RECEIPTS FOR THE YEAR 31,576 27,508 5 |
This Year Total £ 99,275 5,989 (92,450) 12,814 113 189 320 500 200 - 16 5,060 2,450 11,827 982 5,982 166 - 542 3,380 14,543 59,084 |
Previous Year Total £ 92,678 - (84,432) 8,246 15 135 340 - - 90 37 1,440 - 1,763 1,135 14,851 126 149 317 1,269 6,337 36,250 |
|---|---|---|
East Somerset District Scout Council
Payments for the year ended 31 March 2023
| This This Year Year General Designated £ £ Insurance 194 - Donations & Gifts 30 - Tedbury Campsite (Page 15) - 9,068 Rifle shooting & Archery 1,376 1,692 District 282 612 Beavers 590 1,583 Cubs 282 4,317 Scouts - 8,348 Canoeing 347 135 District Explorer Scouts 10,392 - (Page 13) Admin & Sundry Expenses - 120 District Team Expenses 1,094 - Bank Charges 161 - Leader Training courses & books 45 417 Licences & Website 1,067 - Equipment 1,340 - Loan - - Subsidies - 12,080 TOTAL PAYMENTS FOR THE YEAR 17,200 38,372 |
This Previous Year Year Total Total £ £ 194 675 30 81 9,068 2,793 3,068 1,575 894 776 2,173 1,162 4,599 - 8,348 4,067 482 2,098 10,392 6,733 120 480 1,094 86 161 137 462 96 1,067 1,106 1,340 237 - 360 12,080 - 55,572 22,462 |
|---|---|
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East Somerset District Scout Council
Statement of Assets & Liabilities 31 March 2023
| This This Year Year General Designated £ £ MONETARY ASSETS Cash, bank and similar Funds Bank Current Accounts Bank Current Account 32,210 - Leader Training Fund - 2,216 Consolidated Explorer Scouts 13,700 - Tedbury Campsite - 32,520 Frome Scouts Rifle & Archery - 315 Events - 3,191 Bank Deposit Accounts Sally Still/St Georges Fund - 12,731 Capital Project Fund - 18,514 International Support Fund - 14,227 Investment Accounts The Scout Association Short Term Investment Service 16,555 - 62,465 83,714 Other Monetary Assets Outstanding Capitation Fees due From Groups 1,705 - Float – Archery Club 38 - Loan due from 1stColeford 3,290 - Loan due from North Mendip - - CONTINGENT LIABILITIES AND FUTURE OBLIGATIONS Capitation fees overpaid |
This Previous Year Year Total Total £ £ 32,210 20,924 2,216 1,483 13,700 9,549 32,520 35,606 315 880 3,191 1,358 12,731 10,483 18,514 18,474 14,227 22,544 16,555 16,366 146,179 137,667 1,705 5,989 38 38 3,290 3,290 - 320 20 Nil |
|---|---|
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East Somerset District Scout Council
for the year ended 31 March 2023
INTERNATIONAL SUPPORT FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 22,544 | 22,541 |
| RECEIPTS | ||
| From General Account | 3,250 | - |
| Refunds | 200 | - |
| Interest | 33 | 3 |
| 26,027 | 22,544 | |
| PAYMENTS | ||
| Subsidies | 11,800 | - |
| To Somerset County Scouts | - | - |
| Admin fees | - | - |
| 11,800 | - | |
| Balance carried forward 31stMarch 2023 | 14,227 | 22,544 |
| 26,027 | 22,544 |
8
East Somerset District Scout Council
for the year ended 31 March 2023
SCOUT ASSOCIATION SHORT TERM INVESTMENT SERVICE
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 16,366 | 16,231 |
| RECEIPTS | ||
| Interest | 189 | 135 |
| Balance carried forward 31stMarch 2023 | 16,555 | 16,366 |
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East Somerset District Scout Council
for the year ended 31 March 2023
SALLY STILL/ST GEORGE’S FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 10,483 | 10,482 |
| RECEIPTS | ||
| From General Account | 2,500 | - |
| Interest | 28 | 1 |
| 13,011 | 10,483 | |
| PAYMENTS | ||
| Subsidies | 280 | - |
| Balance Carried Forward 31stMarch 2023 | 12,731 | 10,483 |
| 13,011 | 10,483 |
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East Somerset District Scout Council
for the year ended 31 March 2023
CAPITAL PROJECT FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 18,474 | 18,472 |
| RECEIPTS | ||
| From General Fund | - | - |
| Interest | 40 | 2 |
| 18,514 | 18,472 | |
| PAYMENTS | ||
| Website | - | - |
| Balance Carried Forward 31stMarch 2023 | 18,514 | 18,474 |
| 18,514 | 18,474 |
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East Somerset District Scout Council
for the year ended 31 March 2023
LEADER TRAINING FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 1,483 | 1,939 |
| RECEIPTS | ||
| From General Account | 1,250 | - |
| PL/APL W/E | - | - |
| 2,733 | 1939 | |
| PAYMENTS | ||
| Training Material | 67 | 26 |
| Young Leaders | 350 | 70 |
| Rifle & Archery | 100 | 360 |
| Balance Carried Forward 31stMarch 2023 | 2,216 | 1,483 |
| 2,733 | 1,939 |
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East Somerset District Scout Council
for the year ended 31 March 2023
CONSOLIDATED DISTRICT EXPLORER SCOUT ACCOUNTS
(Camelot, Frome & Mendip, King Ina, Evercreech, The Levels & The Bruers)
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 9,549 | 9,945 |
| RECEIPTS | ||
| Grant | 2,052 | - |
| Interest | 8 | - |
| Events | 5,010 | 1,720 |
| Subs | 5,253 | 3,404 |
| Fundraising/Donations | 1,165 | 943 |
| Uniform | 45 | 270 |
| Other | 30 | - |
| Transfer in The Bruers | 980 | - |
| 24,092 | 16,282 | |
| PAYMENTS | ||
| Activities | 1,765 | 1,072 |
| Events | 3,993 | 1,854 |
| Hall Hire & utilities | 349 | 130 |
| Uniform | 296 | 309 |
| Badges | 161 | 475 |
| Capitation | 2,174 | 2,198 |
| Vikings closure – transfer to General Funds | - | 317 |
| Training | 390 | - |
| Equipment | 887 | - |
| Bank Charges | 66 | - |
| Other | 311 | 378 |
| Balance Carried Forward 31stMarch 2023 | 13,700 | 9,549 |
| 24,092 | 16,282 |
13
East Somerset District Scout Council
for the year ended 31 March 2023
FROME SCOUTS RIFLE/ARCHERY ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 880 | 304 |
| RECEIPTS | ||
| Subs & Hoodies | 420 | - |
| Courses & Fees | 180 | 600 |
| Other | 65 | 170 |
| 1,545 | 1,074 | |
| PAYMENTS | ||
| Courses & fees | 565 | - |
| Storage | - | 45 |
| Equipment | 340 | 65 |
| Hoodies & Neckers | - | 84 |
| Rent | 325 | - |
| Balance Carried Forward 31stMarch 2023 | 315 | 880 |
| 1,545 | 1,074 |
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East Somerset District Scout Council
for the year ended 31 March 2023
TEDBURY CAMPSITE ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 35,606 | 23,548 |
| RECEIPTS | ||
| District Fees | 1,546 | 425 |
| Other Fees | 4,066 | 2,569 |
| Evening District | 370 | 190 |
| Covid 19 Grants Mendip DC | - | 11,667 |
| 41,588 | 38,399 | |
| PAYMENTS | ||
| Water System | 1,415 | 40 |
| Generator Fuel | 75 | - |
| Mower Insurance | 199 | 191 |
| Mower Maintenance | 561 | 119 |
| Brush Cutter Costs | 1,129 | 17 |
| Campsite Maintenance | 515 | 283 |
| Insurance | 1,557 | 1,466 |
| Rent & Rates | 250 | 253 |
| Toilet Block | 422 | 216 |
| Trailer | 2,670 | - |
| Cub Hut | 164 | 178 |
| Work party | 111 | - |
| Other | - | 30 |
| Balance Carried Forward 31stMarch 2023 | 32,520 | 35,606 |
| 41,588 | 38,399 |
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East Somerset District Scout Council
for the year ended 31 March 2023
EVENTS ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Opening Balance 1stApril 2022 | 1,358 | 1,079 |
| RECEIPTS | ||
| Cash | 9 | - |
| Float returned | 37 | - |
| Archery | 967 | - |
| Canoeing | 210 | 321 |
| District | - | 37 |
| Scouts | 11,827 | 1,763 |
| Beavers | 2,450 | - |
| Cubs | 5,060 | 1,440 |
| 21,918 | 4,640 | |
| PAYMENTS | ||
| Archery | 362 | - |
| Transfer to General Account | 3,250 | - |
| Reimburse for cheque | 120 | - |
| Canoeing | 135 | 321 |
| District | 612 | - |
| Scouts | 8,348 | 1,799 |
| Beavers | 1,583 | 1,162 |
| Cubs | 4,317 | - |
| Balance Carried Forward 31stMarch 2023 | 3,191 | 1,358 |
| 21,918 | 4,640 |
16
East Somerset District Scout Shop (Includes Badge Account)
For the year ended 31/03/23
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Balance brought forward 1stApril 2022 | 3,394 | 3,899 |
| RECEIPTS | ||
| Sales | 33,184 | 31,624 |
| Money paid into wrong account | 215 | - |
| 36,793 | 35,523 | |
| PAYMENTS | ||
| Stock Purchases | 25,681 | 27,548 |
| Insurance | 352 | - |
| Electricity | 559 | 538 |
| Rent | 60 | 60 |
| Postage | 607 | 628 |
| Stationery | 69 | 53 |
| Small items of equipment & fittings | 118 | 131 |
| Other | 54 | 118 |
| Burglar Alarm Maintenance | 20 | 53 |
| TOTAL PAYMENTS | 27,520 | 29,129 |
| Transfer to District Funds | 5,000 | 3,000 |
| Balance carried forward 31stMarch 2023 | 4,273 | 3,394 |
17
East Somerset District Scout Shop (Includes Badge Account)
For the year ended 31/03/23
| This Year | Previous | |
|---|---|---|
| Year | ||
| 31/03/23 | 31/03/22 | |
| £ | £ | |
| Statement of Assets & Liabilities | ||
| As at 31 March 2023 | ||
| MONETARY ASSETS | ||
| Cash, Bank and similar funds | ||
| Bank Account | 4,233 | 3,261 |
| Cash in hand | - | 93 |
| Cash Float | 40 | 40 |
| 4,273 | 3,394 | |
| OTHER MONETARY ASSETS | ||
| Debts due to Scout Shop (Accounts O/S) | 2,251 | 3,448 |
| NON-MONETARY ASSETSAssets for Charity’s own use | ||
| Stock in Yeovil | 21,720 | 25,896 |
| Stock in Frome | 969 | 1,083 |
| 22,689 | 26.979 | |
| LIABILITIESThose due within one year | ||
| Expenses incurred not yet invoiced - | ||
| Stock Invoices | - | - |
| Annual Rent | 60 | 60 |
18
Independent Examiner’s Report to the Trustees of the East Somerset District Scout Council
I report to the trustees on my examination of the accounts of the East Somerset District Scout Council for the year ended 31 March 2023, which are set out on pages 1 to 18.
Responsibilities and basis of report
As the District's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the Trust’s 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 2011 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
-
The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 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 should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
S.M. Bachrach F.C.A. Chalmers & Co (SW) Limited 6 The Linen Yard, South Street, Crewkerne TA18 8AB
25 September 2024