Bradford South District Scout Council
Trustees Report and Accounts
Year Ended 31st March 2024
The Scout Association registration number 10001830
Charity registration number 503169
Bradford South District Scout Council
Contents
| Page | ||
|---|---|---|
| Trustees Annual Report | 3 | |
| Independent Examiners Report | 7 | |
| Statement of Financial Activities | 8 | |
| Balance Sheet | 9 | |
| Notes to the Accounts | 10 |
2
Bradford South District Scout Council
Trustees Annual Report
Charity name
Bradford South District Scout Council
Charity registration number 503169 Charities principal address c/o 3 Sellerdale Avenue Wyke Bradford BD12 9LJ
Trustees during the year 1st April 2023 - 31st March 2024
Ex Officio
Nick Tindall Chair (until July 23) Carey Dowson Chair - Acting (from July 23) Hazel Chadwick Secretary Nagib Bleem Treasurer (until July 23) Cathy McBride Treasurer (from July 23) Bev Dickinson District Commissioner (until July 23) Ian Womersley District Commissioner - Acting (from July 23 - until March 2024) Angela Theabould District Lead Volunteer (from March 2024) Harrison Rushforth District Youth Commissioner (until Sept 23)
Nominated by the District Commissioner
Stephen Rawlinson Angela Theabould Elizabeth Shepherd Mick Lovatt
(from July 23) (from July 23) (from July 23)
Elected by the Scout Council
Cathy McBride Kevin Horner Andrew Walker Phil Chadwick Josie Taylor
(until July 23)
(until January 24)
3
Bradford South District Scout Council
Structure, Governance and Management
The District is a trust established under its rules which are common to all Scouts. 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.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The charity trustees are resposible for complying with all legislation applicable to charities. This includes the registration, keeping of accurate accounts and completing returns to the Charities Commission as appropriate.
The District is managed by the District Lead Volunteer and supported by the Trustee Board. The Trustees consists of Ex Officio members, Elected members and Nominated representatives of the District Scout Council.
The District Trustee Board exists to support the District Lead Volunteer in meeting the responsibilities of the appointment and is responsible for:
The maintenance of District property;
The raising of funds and the administration of District finances;
The insurance of persons, property and equipment;
District public occasions; Assisting in the recruitment 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.
Bradford South District Scout Council has a 50/50 joint ownership and responsibility for Blackhills Scout Campsite located at Wilsden, Bradford. The purpose of this facility is to support the development of Young People in adventure and challenging activities in line with the aims and objectives of The Scout Association. The accounts for this facility are available for review at the Annual General Meeting of Bradford South District Scouts.
Objectives and Aims
The objectives of the District are as a unit of The Scout Association.
The aim of The Scout Association is to promote the development of Young People in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
4
Bradford South District Scout Council
Public Benefit Statement
The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Risk and Internal Control
The District Trustee Board has indentified the major risks to which they believe the District is exposed. These have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are:
Damage to buildings, property and equipment. The District would request the use of buildings, property and equipment from neighbouring organisations such as, churches, community centres and other Scout Districts. Similar reciprocal arrangements exist with these organisations. The District has sufficient buildings and contents insurance in place to mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The District through annual membership fees contributes to The Scout Association's national accident insurance policy. Risk assessments are undertaken before all activities.
Reduced income from fund raising. The District is primarily reliant upon income from subscriptions and fundraising. The District does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Trustee Board could raise the value of subscriptions to increase the income to the District on an ongoing basis, either temporarily or permanently.
Reduction or the loss of leaders. The District is totally reliant upon volunteers to run and administer the activities of the District. If there was a reduction in the number of leaders to an unacceptable level in a particular section of the District as a whole, then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the District.
Reduction or loss of members. The District provides activities for all Young People aged 4 to 18. If there was a reduction in membership in a particular section or the District as a whole then there would have to be a contraction, consolidation or closure of a section. In the worst case scenario the complete closure of the District.
The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include dual signatories for all payments both cheque and electronic and insurance policies to ensure that insurable risks are covered.
Achievements and Performance
Supported District and County events financially.
Supported with financial aid Young People and Leaders on local, national and international events.
5
Bradford South District Scout Council
Reserves Review
The District's policy on reserves is to hold sufficient funds in it's bank accounts to continue the charitable activities of the District for at least one year should income and fundraising fall short. The District Trustee Board considers that the District should hold a cash sum sufficient to cover the annual running costs of the district's activities, expenditure on assets such as the minibus and reserves built over a 5 year period for replacement of such assets. This sum is currently estimated to be in the region of £10k at the start of the five year period rising to £35k at the end of each 5 year period.
The District held total unrestricted cash reserves of approximately £46,429 at the year end. This includes funds ring fenced for future assett replacement, funds ring fenced for future new groups and funds ring fenced to the normal operation of section activity programs and Explorer units. The District Trustee Board's normal available operating funds amount to approximately £24,452 at the year end, which includes funds allocated to budget spending during the financial year 24-25.
Investment Policy
The District's Income and Expenditure is small and as a consequence does not have sufficient funds to invest in longer term investments such as stocks and shares. The District has therefore adopted a low risk strategy to the investment of it's funds. All funds are held in cash using only mainstream banks or building societies or The Scout Association's Short Term Investment Service.
The District Trustee Board regularly monitors the levels of bank balances, costs and interest rates received to ensure the District obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, but before doing so the District Trustee Board considers the District's cash flow requirements.
Plans for Future Periods
The District Trustee Board has almost completed a transfer of its bankers from a mixed portfolio including, HSBC, Virgin and Lloyds to a consolidated series of nine accounts held by Lloyds Banking Group. It is anticipated that this will be completed within Q3 of the financial year 24-25.
Angela Theabould District Lead Volunteer
Carey Dowson District Chair - Acting
4th July 2024
4th July 2024
6
Bradford South District Scout Council
Independent Examiner's Report to the Trustees
I report to the trustees on my examination of the accounts of Bradford South District Scout Council for the year ended 31st March 2024.
Responsibilities and Basis of Report
As the charity's trustees you are responsible for the preparation of accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity'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 Charities Commission under section 145(b) of the Act.
It is my responsibility to:
Examine the accounts under section 145 of the Charities Act
Follow the procedures laid down in the general directions given by the Charities Commission (under section 145 (b) of the Charities Act), and
State whether particular matters have come to my attension.
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;
a) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
b) the accounts do not accord with those records.
I have no concerns and have come across no other matter in connection with my examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
N Tindall
23 Bradshaw View Queensbury Bradford BD13 2FF
4th July 2024
7
Bradford South District Scout Council
Statement of Financial Activities for Year Ended 31st March 2024
| Income Group membership fees received Low Moor Explorers membership fees received Bedale Explorers membership fees received Sale of badges District activity income Beavers activity income Cubs activity income Scouts activity income (2024 All Programme) Low Moor Explorers activity income Bedale Explorers activity income Charity fundraising income Other income District International trips income Minibus rental income Previous year's defered income less prepayments Profit on assett disposal Total Income Expenditure Headquarters & County membership fees paid Trustee & District team expenses Badge stock purchased District activity costs Beavers activity costs Cubs activity costs Scouts activity costs (2024 All Programme) Low Moor Explorers activity costs Bedale Explorers activity costs St Georges day & Remembrance day costs District International trip costs Minibus running costs Room hire (2024 inc AGM 23 Costs) Accountants Fees Depreciation Other district costs Charity fundraising donation Assett Purchase Total Expenditure Net Income / Expenditure |
Notes 7 6 6 9 10 10 10 6 6 4 1 5 7 2 9 10 10 10 6 6 5 3 4 3 |
2024 35,425 981 1,581 2,568 - - - 3,356 1,072 31,428 - 253 10,417 2,860 - - 89,940 32,411 397 823 404 - - 3,176 1,512 17,770 392 19,677 1,564 1,112 - 6,754 406 - 1,385 87,782 2,158 |
2023 34,240 696 1,605 2,663 826 3,436 6,700 5,049 1,552 15,390 - 250 38,133 1,625 - - |
2023 |
|---|---|---|---|---|
| 112,163 | ||||
| 29,711 178 2,179 419 3,349 6,110 13,290 1,168 12,063 345 27,468 1,499 40 - 6,477 481 - - |
||||
| 104,778 | ||||
| 7,386 |
8
Bradford South District Scout Council
Balance Sheet as at 31st March 2024
| Notes | 2024 | 2023 | ||
|---|---|---|---|---|
| Fixed Assets | ||||
| Tangible Assets | 3 | 7,586 | 12,955 | |
| Current Assets | ||||
| Stock of Badges | 1 & 9 | 100 | 4,525 | |
| Debtors | 7 | - | - | |
| Cash at Bank | ||||
| General - Lloyds | 1 | 25,488 | 30,472 | |
| Minibus - Lloyds | 12,756 | 960 | ||
| International - Lloyds | 1 & 5 | 1,131 | 9,391 | |
| Badges - Virgin Money | - | 3,135 | ||
| Badges - Lloyds | 1,279 | 99 | ||
| Beavers - Lloyds | 10 | - | 632 | |
| Cubs - Lloyds | 10 | - | 764 | |
| Scouts - Lloyds | 10 | 2,840 | 1,809 | |
| Low Moor Explorers - Lloyds | 2,982 | 3,406 | ||
| Bedale Explorers - HSBC | 1 & 5 | 3,283 | 3,308 | |
| Bedale Explorers - Lloyds | 1 & 5 | 23,695 | 10,012 | |
| Cash in Hand | ||||
| General | - | 228 | ||
| Badges | - | 296 | ||
| Scouts | - | 13 | ||
| Low Moor Explorers | 10 | 25 | ||
| Bedale Explorers | 84 | 84 | ||
| Total Current Assets | 73,647 | 69,160 | ||
| Liabilities | ||||
| Creditors Falling Due Within One Year | Creditors Falling Due Within One Year | 7 | - | - |
| Net Current Assets | 73,647 | 69,160 | ||
| Total Net Assets | Total Net Assets | 81,233 | 82,115 | |
| Total Unrestricted Funds | 46,429 | 40,427 | ||
| Total Restricted Funds | 1 & 8 | 27,118 | 24,207 |
Approved on behalf of the District Trustee Board 4th July 2024
Carey Dowson - District Chair (Acting)
9
Bradford South District Scout Council
1
Notes to the Accounts
Accounting Policies
The accounts have been prepared under the historical cost convention with items recognised at cost or transactional value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice; Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1st January 2015), the Charities Act 2011 and applicable regulations.
The financial statements are prepared on the historic cost basis of accounting. Both the current and comparative period cover 12 months. The accounts are prepared in £ sterling.
Income
All income is recognised once the charity has the entitlement to the income, there is sufficient certainty of receipt and the amount of income received can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated to the applicable expenditure headings in the statement of financial activities. All support costs and governance costs are allocated against charitable activities.
Funds Accounting
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donar or ring fenced by the District Executive for a specific purpose. Restricted funds also includes fundraising and payments made by participants specifically for future International or UK District trips that would be refundable if those trips were cancelled. At the year end the district held International trip funds amounting to £22,417 (2024 Kandersteg Explorer trip held in the Bedale Explorer bank accounts), that would be either refundable if the trip was cancelled, or were fundraised specifically for these trips, as well as £4,701 ring fenced start up grants for future new groups.
Stock
Stock is valued at the lower of cost and net realisable value.
Tangible Fixed Assets
Depreciation is charged over 5 years on a straight line basis.
10
2
Bradford South District Scout Council
Trustees Expenses
None of the trustees received renumeration. District team expenses were reimbursed.
3 Fixed Assets
| Costs As at 1st April 2023 Acquisitions Disposals As at 31st March 2024 Depreciation As at 1st April 2023 Charge for the year Eliminated on disposal As at 31st March 2023 Net Book Value 31st March 2024 31st March 2023 |
Flags, Minibus Total Trophies & Equipment 1,590 32,386 33,976 1,385 - 1,385 - - - 2,975 32,386 35,361 1,590 19,431 21,021 277 6,477 6,754 - - - 1,867 25,908 27,775 1,108 6,478 7,586 - 12,955 12,955 |
|---|---|
4 Charity Fundraising Income & Donation
During the financial year no Charity income was received into the District and no Charity donation was made. Charity fundraising has been taking place within Groups for the benefit of the Yorkshire Air Ambulance with Groups making direct donations to the Charity.
5
District International Trips
Income within the financial year includes payments received into the District from participants where the expenditure may not have taken place by the year end. Insurance has been arranged to protect the Disitict against any variance between refunds to participants and any refunds received should trips have to be cancelled. Through careful budgeting it is expected that all trips will breakeven with any surplus being refunded to participants.
11
Bradford South District Scout Council
6 Explorer Units Membership Fees Received
10 Beaver, Cub & Scout Activities
Explorer Unit membership fees are shown deducted from the activity income to each unit and therefore are not shown as activity expenses for each unit to avoid double accounting.
7 Debtors / Creditors
Membership fees were received from all eleven Groups and payment to West Yorkshire County Scouts was made by the end of the 23-24 financial year
8 Future New Groups
The closure of 64th Bfd South Scout Group resulted in the transfer of £4,701 to District funds as per TSA procedure. The District Trustee Board have ring fenced these funds for start up grants to be made available for future new Scout Groups within the District.
9 Badges
During the financial year the District Trustee Board took the decision to cease the sale of badges, consequently remaining stock was disposed of at a reduced sales value. A small number of badges were held by another party on a donation when sold basis. The stock valuation at the year end represents the value realised after the financial year end .
During the financial year the District Trustee Board took the decision to cease operating separate acounts for each of Beavers, Cubs & Scouts sections. Funds previously held in the Beaver & Cub accounts have now been transferred to the Scout section account for use by the new multi-section Programme Team for the operation of District run activities for all sections from Squirrels to Scouts. The Beaver and Cub bank accounts will be closed in the 24-25 financial year.
12