**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 **1** ## **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 ………………………………………………………………………………………….. **2** ## **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 **4** ## **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| |---|---| **6** ## **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| |---|---| **7** ## **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| **9** ## **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| **10** ## **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| **11** ## **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| **12** ## **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| **14** ## **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| **15** ## **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 ASSETS**Assets for Charity’s own use||| |Stock in Yeovil|21,720|25,896| |Stock in Frome|969|1,083| ||22,689|26.979| |**LIABILITIES**Those 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