East Somerset District Scout Council
Report & Accounts for the year ended 31[st] March 2024
East Somerset District Scout Council Report & Accounts for year ended 31[st] March 2024
PRESIDENTS: Wes Read
TRUSTEES: Ex-Officio – Appointment District Chairman District Commissioner District Commissioner District Secretary District Treasurer
Name Tim Rutherford David Froude Heather Pitts John Myers Pam Burch
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 2024
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 £30,161.
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 22 September, 2024 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 2024
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. Capitation fees in and out are off to show the amount that is due to the District. The District acts as agent to collect and pass on capitation fees for HQ and County.
Non-Monetary Assets
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 nonmonetary items will no longer be included in the accounts. A separate list of assets held at each site is maintained by the executive.
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East Somerset District Scout Council
Receipts & Payments Account Summary for the year ended 31 March 2024
| This This Year Year General Designated £ £ Total receipts for the period 25,742 33,422 Total payments for the period(23,392) (36,872) Net receipts (payments) for the Period 2,350 (3,450) Transfer between Funds (16,595) 16,595 Transfer from Shop Funds - - Cash, bank and similar funds brought forward 62,465 83,714 Cash, bank and similar funds carried forward 48,220 96,859 |
This Year Total £ 59,164 (60,264) (1,100) - - 146,179 145,079 |
Last Year Total £ 59,084 (55,572) 3,512 - 5,000 137,667 146,179 |
|---|---|---|
The above account and accompanying statement(s) of assets and liabilities were approved by the Trustees on 22 September 2024, and signed on their behalf by
Tim Rutherford
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East Somerset District Scout Council
Receipts for the year ended 31 March 2024
| This This This Year Year Year General Designated Total £ £ £ MEMBERSHIP SUBSCRIPTIONS 2024/25 102,430 - 102,430 2023/24 1,705 - 1,705 Less subscriptions paid to county95,155 - (95,155) 8,980 - 8,980 INVESTMENT INCOME RECEIVED Bank Interest 11 711 722 Scout Assoc. Short Term Investment 40 - 40 Loan Repayment 550 - 550 Donation - - - Refunds - 200 200 Grants - - - District 60 - 60 Cubs - 8,028 8,028 Beavers - 3,798 3,798 Scouts - 12,139 12,139 Canoeing 396 135 531 Tedbury Campsite (Page 15) - 5,022 5,022 Sundry income 178 - 178 Insurance refund 106 - 106 Group Closed - - - Rifle Shooting and Archery 989 3,389 4,378 District Explorer Scouts (Page 13) 14,432 - 14,432 TOTAL RECEIPTS FOR THE YEAR 25,742 33,422 59,164 5 |
Previous 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 |
|---|---|
East Somerset District Scout Council
Payments for the year ended 31 March 2024
| This This Year Year General Designated £ £ Insurance 626 - Donations & Gifts - - Tedbury Campsite (Page 15) - 5,153 Rifle shooting & Archery 1,115 3,199 District 278 - Beavers - 7,475 Cubs - 7,164 Scouts - 11,364 Canoeing - - DofE (from ringfenced donation) 1,101 - District Explorer Scouts 15,261 - (Page 13 exc. closure of group) Admin & Sundry Expenses 177 - District Team Expenses 152 - Bank Charges 154 - Leader Training courses & books 94 484 Licences & Website 1,198 - Equipment 2,903 273 Loan 333 - Subsidies - 1,760 TOTAL PAYMENTS FOR THE YEAR 23,392 36,872 |
This Previous Year Year Total Total £ £ 626 194 - 30 5,153 9,068 4,314 3,068 278 894 7,475 2,173 7,164 4,599 11,364 8,348 - 482 1,101 - 15,261 10,392 177 120 152 1,094 154 161 578 462 1,198 1,067 3,176 1,340 333 - 1,760 12,080 60,264 55,572 |
|---|---|
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East Somerset District Scout Council
Statement of Assets & Liabilities 31 March 2024
MONETARY ASSETS Cash, bank and similar Funds Bank Current Accounts Bank Current Account Leader Training Fund Consolidated Explorer Scouts Tedbury Campsite Frome Scouts Rifle & Archery Events Bank Deposit Accounts Sally Still/St Georges Fund Capital Project Fund International Support Fund Investment Accounts The Scout Association Short Term Investment Service Other Monetary Assets Outstanding Capitation Fees due From Groups Float – Archery Club Loan due from 1stColeford Loan due from Mells |
This This Year Year General Designated £ £ 37,635 - - 1,762 10,585 - - 32,389 - 264 - 1,226 - 12,320 - 18,737 - 30,161 - - 48,220 96,859 1,566 - 38 - 2,740 - 333 - |
This Previous Year Year Total Total £ £ 37,635 32,210 1,762 2,216 10,585 13,700 32,389 32,520 264 315 1,226 3,191 12,320 12,731 18,737 18,514 30,161 14,227 - 16,555 145,079 146,179 - 1,705 - 38 - 3,290 - 333 |
|---|---|---|
CONTINGENT LIABILITIES AND FUTURE OBLIGATIONS
Capitation fees overpaid
58 20
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East Somerset District Scout Council
for the year ended 31 March 2024
INTERNATIONAL SUPPORT FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 14,227 | 22,544 |
| RECEIPTS | ||
| From General Account | - | 3,250 |
| From Short Term Investment Service Account | 16,595 | - |
| Refunds | 200 | 200 |
| Interest | 339 | 33 |
| 31,361 | 26,027 | |
| PAYMENTS | ||
| Subsidies | 1,200 | 11,800 |
| Admin fees | - | - |
| 1,200 | 11,800 | |
| Balance carried forward 31stMarch 2024 | 30,161 | 14,227 |
| 31,361 | 26,027 |
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East Somerset District Scout Council
for the year ended 31 March 2024
SCOUT ASSOCIATION SHORT TERM INVESTMENT SERVICE
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 16,555 | 16,366 |
| RECEIPTS | ||
| Interest | 40 | 189 |
| 16,595 | 16,555 | |
| PAYMENTS | ||
| To International Support Fund | 16,595 | - |
| Balance carried forward 31stMarch 2024 | - | 16,555 |
| Account now closed |
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East Somerset District Scout Council
for the year ended 31 March 2024
SALLY STILL/ST GEORGE’S FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 12,731 | 10,483 |
| RECEIPTS | ||
| From General Account | - | 2,500 |
| Interest | 149 | 28 |
| 12,880 | 13,011 | |
| PAYMENTS | ||
| Subsidies | 560 | 280 |
| Balance Carried Forward 31stMarch 2024 | 12,320 | 12,731 |
| 12,880 | 13,011 |
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East Somerset District Scout Council
for the year ended 31 March 2024
CAPITAL PROJECT FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 18,514 | 18,474 |
| RECEIPTS | ||
| From General Fund | - | - |
| Interest | 223 | 40 |
| 18,737 | 18,514 | |
| PAYMENTS | ||
| Website | - | - |
| Balance Carried Forward 31stMarch 2024 | 18,737 | 18,514 |
| 18,737 | 18,514 |
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East Somerset District Scout Council
for the year ended 31 March 2024
LEADER TRAINING FUND
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 2,216 | 1,483 |
| RECEIPTS | ||
| From General Account | - | 1,250 |
| PL/APL W/E | - | - |
| 2,216 | 2,733 | |
| PAYMENTS | ||
| Training Material | 79 | 67 |
| Young Leaders | 375 | 350 |
| Rifle & Archery | - | 100 |
| Balance Carried Forward 31stMarch 2024 | 1,762 | 2,216 |
| 2,216 | 2,733 |
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East Somerset District Scout Council
for the year ended 31 March 2024
CONSOLIDATED DISTRICT EXPLORER SCOUT ACCOUNTS
(Camelot, Frome & Mendip, King Ina, Evercreech, The Levels & The Bruers)
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 13,700 | 9,549 |
| RECEIPTS | ||
| Grant | 3,986 | 2,052 |
| Interest | - | 8 |
| Events | 5,344 | 5,010 |
| Subs | 3,868 | 5,253 |
| Fundraising/Donations | 1,155 | 1,165 |
| Uniform | 79 | 45 |
| Other | - | 30 |
| Transfer in The Bruers | - | 980 |
| 28,132 | 24,092 | |
| PAYMENTS | ||
| Activities | 1,105 | 1,765 |
| Events | 5,118 | 3,993 |
| Hall Hire & utilities | 481 | 349 |
| Uniform | 333 | 296 |
| Badges | 143 | 161 |
| Capitation | 3,528 | 2,174 |
| Transfer to General Funds ref group closure | 2,286 | - |
| Grant for international travel | 3,201 | - |
| Training | 37 | 390 |
| Equipment | 850 | 887 |
| Bank Charges | 62 | 66 |
| Other | 403 | 311 |
| Balance Carried Forward 31stMarch 2024 | 10,585 | 13,700 |
| 28,132 | 24,092 |
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East Somerset District Scout Council
for the year ended 31 March 2024
FROME SCOUTS RIFLE/ARCHERY ACCOUNT
| This Year | This Year | Previous | |
|---|---|---|---|
| to | Year to | ||
| 31/03/24 | 31/03/23 | ||
| £ | £ | ||
| Opening Balance 1stApril 2023 | 315 | 880 | |
| RECEIPTS | |||
| Subs & Hoodies | 318 | 420 |
|
| Courses & Fees | 213 | 180 |
|
| Other | 165 | 65 | |
| 1,011 | 1,545 | ||
| PAYMENTS | |||
| Courses & fees | 164 | 565 | |
| Equipment | 273 | 340 | |
| Hoodies & Neckers | 80 | - | |
| Rent | 230 | 325 | |
| Balance Carried Forward 31stMarch 2024 | 264 | 315 | |
| 1,011 | 1,545 |
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East Somerset District Scout Council
for the year ended 31 March 2024
TEDBURY CAMPSITE ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 32,520 | 35,606 |
| RECEIPTS | ||
| District Fees | 1,375 | 1,546 |
| Other Fees | 3,469 | 4,066 |
| Evening District | - | 370 |
| Deposit Account Interest | 178 | - |
| 37,542 | 41,588 | |
| PAYMENTS | ||
| Water System | 1,094 | 1,415 |
| Generator Fuel | 17 | 75 |
| Mower Insurance | 220 | 199 |
| Mower Maintenance | 277 | 561 |
| Brush Cutter Costs | 54 | 1,129 |
| Campsite Maintenance | 280 | 515 |
| Insurance | 1,771 | 1,557 |
| Rent & Rates | 250 | 250 |
| Toilet Block | 502 | 422 |
| Trailer | 23 | 2,670 |
| Cub Hut | 27 | 164 |
| Work party | - | 111 |
| Defib Cabinet & Insurance | 538 | - |
| Other | 100 | - |
| Balance Carried Forward 31stMarch 2024 | 32,389 | 32,520 |
| 37,542 | 41,588 |
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East Somerset District Scout Council
for the year ended 31 March 2024
EVENTS ACCOUNT
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Opening Balance 1stApril 2023 | 3,191 | 1,358 |
| RECEIPTS | ||
| Cash | - | 9 |
| Float returned | - | 37 |
| Archery | 2,693 | 967 |
| Canoeing | 135 | 210 |
| Scouts | 12,139 | 11,827 |
| Beavers | 3,798 | 2,450 |
| Cubs | 8,028 | 5,060 |
| 29,984 | 21,918 | |
| PAYMENTS | ||
| Archery | 2,725 | 362 |
| Transfer to General Account | - | 3,250 |
| Reimburse for cheque | - | 120 |
| Canoeing | - | 135 |
| District | - | 612 |
| Scouts | 11,364 | 8,348 |
| Beavers | 7,475 | 1,583 |
| Cubs | 7,164 | 4,317 |
| Young Leaders | 30 | - |
| Balance Carried Forward 31stMarch 2024 | 1,226 | 3,191 |
| 29,984 | 21,918 |
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East Somerset District Scout Shop (Includes Badge Account)
For the year ended 31/03/24
| This Year | Previous | |
|---|---|---|
| to | Year to | |
| 31/03/24 | 31/03/23 | |
| £ | £ | |
| Balance brought forward 1stApril 2023 | 4,273 | 3,394 |
| RECEIPTS | ||
| Sales | 31,398 | 33,184 |
| Money paid into wrong account | 48 | 215 |
| 35,719 | 36,793 | |
| PAYMENTS | ||
| Stock Purchases | 27,817 | 25,503 |
| Insurance | 392 | 352 |
| Electricity | 1,417 | 559 |
| Rent | 60 | 60 |
| Postage | 746 | 607 |
| Stationery | 33 | 247 |
| Small items of equipment & fittings | - | 118 |
| Other | 121 | 54 |
| Burglar Alarm Maintenance | 126 | 20 |
| TOTAL PAYMENTS | 30,712 | 27,520 |
| Transfer to District Funds | - | 5,000 |
| Balance carried forward 31stMarch 2024 | 5,007 | 4,273 |
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East Somerset District Scout Shop (Includes Badge Account)
For the year ended 31/03/24
| This Year | Previous | Previous | |
|---|---|---|---|
| Year | |||
| 31/03/24 | 31/03/23 | ||
| £ | £ | ||
| Statement of Assets & Liabilities | |||
| As at 31 March 2024 | |||
| MONETARY ASSETS | |||
| Cash, Bank and similar funds | |||
| Bank Account | 4,967 | 4,233 | |
| Cash in hand | - | - | |
| Cash Float | 40 | 40 | |
| 5,007 | 4,273 | ||
| OTHER MONETARY ASSETS | |||
| Debts due to Scout Shop (Accounts O/S) | 5,529 | 2,251 | |
| NON-MONETARY ASSETSAssets for Charity’s own use | |||
| Stock in Yeovil | 23,760 | 21,720 | |
| Stock in Frome | 978 | 969 | |
| 24,738 | 22,689 | ||
| LIABILITIESThose due within one year | |||
| Expenses incurred not yet invoiced - | |||
| Stock Invoices | - | - | |
| Annual Rent | 60 | 60 |
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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 2024, 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
22 September 2024