**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
**1**
## **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
…………………………………………………………………………………………..
**2**
## **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.
**3**
## **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
**4**
## **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|
|---|---|
**6**
## **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
**7**
## **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|
**8**
## **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|||
**9**
## **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|
**10**
## **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|
**11**
## **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|
**12**
## **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|
**13**
## **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|
**14**
## **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|
**15**
## **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|
**16**
## **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|
**17**
## **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 ASSETS**Assets for Charity’s own use||||
|Stock in Yeovil|23,760|21,720||
|Stock in Frome|978||969|
||24,738|22,689||
|**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 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