TRUSTEES’ ANNUAL REPORT
for the period 01 April 2022 to 31 March 2023
|Section A - Reference and Administration Details
Charity Name
Solihull County Scout Council
Registered Charity No
505527
Principal Address
Hobs Meadow, Hobs Moat Road, Solihull, B92 8PG
Advisers
CAF Bank
The Scout Association, Chingford, London|Section A - Reference and Administration Details
Charity Name
Solihull County Scout Council
Registered Charity No
505527
Principal Address
Hobs Meadow, Hobs Moat Road, Solihull, B92 8PG
Advisers
CAF Bank
The Scout Association, Chingford, London|
|---|---|
|Trustee Name|Offce|
|Jacqueline Butterworth|Chair|
|Chris Davis|Treasurer|
|Robert Swindell|Secretary|
|Mathew Spencer|County Commissioner|
|Paul Webb|Deputy County Commissioner|
|Charlotte Richardson|County Youth Commissioner|
|Andrew Baynes||
|Gregory Dodd||
|Robert Thomas||
|Kenneth Meeson||
|Bob Fear||
|Richard Budd||
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023
Page 1
## Section B - Structure, governance and management
The Scout County'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 County has adopted the Model Constitution contained within the Policy, Organisation and Rules of The Scout Association.
The Scout County is a trust established under its rules which are common to all Scouts, operating as a Public Benefit Entity. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
The Scout County is managed by the County Board of Trustees, the members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of 3 independent officers, Chair, Treasurer and Secretary together with the County Commissioner, elected and nominated members and meets a minimum of 6 times per year.
This County Board of Trustees exists to support the County Commissioner in meeting the responsibilities of the appointments and is responsible for
● The maintenance of County property; ● The raising of funds and the administration of County finance; ● The insurance of persons, property and equipment; ● County public occasions; ● Assisting in the recruitment of leaders and other adult support; ● Appointing any sub committees that may be required; ● Appointing County Administrators and Advisors other than those who are elected.
## Risk and Internal Control
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these
include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023
Page 2
## Section C - Objectives and activities
The objectives of the County are to act 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. The Trustees consider that continuing scouting activities in line with these aims and objectives is in accordance with the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011.
## Section D - Achievements and performance
At the end of March 2023 Solihull Scout County comprised 25 groups. The groups are divided into two Districts – Blythe and Cole. Each District has Explorer Scout provision for 14 to 18 year olds across 12 individual Explorer Scout Units. There is also a Network unit for 18 to 25 year olds in each District. Young Leaders play a vital role as part of the leadership team in many sections and are supported through the delivery of the programme of Young Leader scheme training modules throughout the year.
The census for Jan 2023 showed an increase of 7% in youth membership and a 4% decline of adults, leading to an overall membership increase of 4% from last year.
On the date of census, 31 January 2023, there were 2009 young people and 616 adults involved in Scouting in Solihull (the numbers exclude the Occasional Helpers, but these adults are vital to the running of Sections).
Over the past year all of the sections have taken part in a varied programme of Scouting activities and events. Many Chief Scout Awards were achieved at
all levels as well as countless activity and challenge badges and a number of adults have also been recognised with national awards for good service or with the Solihull Scout County Merit Award.
The County’s success is entirely down to the hard work and dedication of our volunteers at section, group, district and county levels. Solihull should be
highly proud of all our volunteers who are making a difference in their communities and achieving the aims of The Scout Association
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023
Page 3
## Section E - Financial Review
## Reserves Policy
The Trustees have determined that the County’s policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short.
The Trustees have traditionally considered that the accounts should hold a sum equivalent to 18 months of headquarters running and associated costs, circa £30k in a normal year.
The amount held in the General fund was £70k at the end of the 2022–2023 financial year which exceeds this amount. The excess in reserves accumulated primarily as a result of the receipt of government covid related grants and was initially maintained so as to allow for potential support to contribute to any unforeseen requirements across the County during the period of the Covid pandemic. The trustees intended that these reserves would be reduced during 2022-23 and therefore prepared a budget to run at a deficit in the year. In the event, stronger than forecast income generation has resulted in the County breaking even on the General Fund and generating a surplus in respect of events.
The County held net Cash balances of approximately £143k at the year end. Of this £10k was held on deposit in relation to monies collected for the World Scout Jamboree in 2023 which has not yet been expended and which is not available for any other purpose, and £38K relates to membership fees from Cole District received in advance for onward payment to the Scout Association. Amounts are also held in specific funds allocated for use by International Scouting, County Camp, Jamboree, and County Scout Active Support. The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing the accounts and concluded that they have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.
## Investment Policy
The County does not have sufficient funds to invest in longer term investments. The County has therefore adopted a risk averse strategy to the investment of its funds in the CAF Bank.
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023
Page 4
Section F - Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Jacqueline Butterworth – Chair
Robert Swindell – Secretary
Solihull County Scout Council – Trustees’ Annual Report and Accounts 2023
Page 5
## Statement of Financial Activities
## Solihull County Scout Council
## For the year ended 31 March 2023
|Solihull County Scout Council
For the year ended 31 March 2023|||
|---|---|---|
||2023|2022|
|IncomingResources|||
|Voluntary Income|9,610|17,009|
|Funds Generating Activities|-|23|
|Investment Income|659|9|
|IncomingResources From Charitable Activities|||
|Scouting Events|66,110|12,749|
|Scout Activities Income|168|-|
|Premises Income|15,376|3,983|
|DofE Receipts|2,674|1,569|
|SAS activities income|1,250|-|
|Jamboree Income|-|12,622|
|Total Incoming Resources From Charitable Activities|85,578|30,922|
|Other Incoming Resources|311|108|
|Total Incoming Resources|96,159|48,072|
|Resources Expended|||
|Expenditure on Charitable Activities|||
|Scouting Events Expenditure|61,969|12,721|
|Scouting Activities Expenditure|7,179|5,257|
|Jamboree Expenditure|-|5,952|
|HQ Premises Expenditure|15,363|8,110|
|Expenditure on Administering The Charity|3,360|2,798|
|Scout Active Support Expenditure|1,817|100|
|Total Expenditure on Charitable Activities|89,688|34,938|
|Total Resources Expended|89,688|34,938|
|Net Movement In Funds|6,471|13,134|
County EoY Accounts Solihull County Scout Council
## County Balance Sheet
## Solihull County Scout Council
## As at 31 March 2023
|County Balance Sheet
Solihull County Scout Council
As at 31 March 2023|County Balance Sheet
Solihull County Scout Council
As at 31 March 2023|
|---|---|
|31 MAR 2023
31 MAR 2022||
|Current Assets||
|Stocks and Work in Progress||
|Badges Stock Held
-
662
DofE Packs Stock Held
709
885
Total Stocks and Work in Progress
709
1,547
Prepayments and Accruals|Badges Stock Held
-
662|
||DofE Packs Stock Held
709
885|
|Prepayments
81,627
11,836
Accounts Receivable
1,569
-
Total Prepayments and Accruals
83,196
11,836
Cash at bank and in hand|Prepayments
81,627
11,836|
||Accounts Receivable
1,569
-|
||Current Account
42,469
27,164|
||Savings Account
60,381
31,677|
||DofE Account
2,385
1,565|
||HQ Account
7,388
2,251|
||Events Account
15,580
11,305|
||Activities Account
8,145
100|
||Fundraising (Jamboree)
4,951
15,584|
||Scout Active Support
766
328|
||Equals Main Account
17
257|
||Equals Cards
929
1,571|
||County Cash
127
127|
||Headquarters Cash
-
93|
||Total Cash at bank and in hand
143,139
92,023|
|Debtors
-
389||
|Total Current Assets
227,044
105,795
Creditors: amounts fallingdue within oneyear||
|Accounts Payable
2,592
-||
|Income in Advance
132,607
20,421||
|Total Creditors: amounts falling due within one year
135,199
20,421||
|Net Current Assets (Liabilities)
91,845
85,374||
|Total Assets less Current Liabilities
91,845
85,374||
|Net Assets
91,845
85,374
Unrestricted Funds||
|General Fund
69,317
69,009||
|Buildings Fund
5,000
5,000||
|Activities Fund
8,646
2,921||
|SAS Fund
2,523
2,085||
|International Fund
926
926||
County EoY Accounts Solihull County Scout Council
County Balance Sheet
|||31|MAR 2023
31 MAR 2022|
|---|---|---|---|
|Jamboree Fund
Total Unrestricted Funds
Xero Funds Adjustment||||
||Jamboree Fund||5,433
5,433|
||||91,845
85,374|
|
Current Year Earnings|||6,471
13,134|
|Retained Earnings|||(6,471)
(13,134)|
|Total Xero Funds Adjustment
The financial statements were approved by the Trustees on.................||........2023 and signed on|-
-
their behalf by|
|Signature||Name|Position|
|||Jackie Butterworth|County Chair|
|||Chris Davis|County Treasurer|
County EoY Accounts Solihull County Scout Council
## Notes 1 & 2 : Basis of Preparation and Accounting Policies
## Solihull County Scout Council
## For the year ended 31 March 2023
## Note 1 Basis of Preparation
## **1.1 Basis of accounting**
These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities:
the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and the Charities Act 2011.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years.
## **1.4 Going Concern**
The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.
## Note 2 Accounting Policies
## **INCOMING RESOURCES**
## **Recognition of Incoming Resources**
These are included in the Statement of Financial Activities (SoFA) when
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Membership Subscriptions**
Memberships subscription collected on behalf of other parts of the Scout Movement are reported net of any amount paid out because these subscription are in effect held as agents before being paid out.
## **Incoming Resources with related Expenditure**
Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the Statement of Financial Activity.
## **Grants and Donations**
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Tax Reclaims on Donations and Gifts**
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
## **Contractual Income and Performance Related Grants**
This is only included in the SoFA once the related goods or services have been delivered.
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
## **Gifts in Kind**
Gifts in kind are accounted for at an estimate of value to the charity or the amount realised. Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
## **Donated Services & Facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## **Volunteer Help**
The value of voluntary help received is not included but is described in the trustees’ annual report.
## **Investment Income**
This is included in the accounts when receivable.
## **Investment Gains & Losses**
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **EXPENDITURE AND LIABILITIES**
## **Liability Recogntion**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Governance Costs**
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **Grants with Performance Conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
## **Grants Payable without Performance Conditions**
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
## **Support Costs**
Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **ASSETS**
## **Tangible Fixed Assets For Use By The Charity**
These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a reasonable value on receipt.
## **Investments**
Investments quoted on a stock exchange are valued at market value at year end. Other investments are included at trustees' best estimate of market value.
## **Debtors and Prepayments**
Debtors are recognised at the settlement account. Prepayments are valued at the amount prepaid.
## **Stocks and Work In Progress**
These are valued at the lower of cost or market value.
otes 1 & 2 : Basis of Preparation and Accounting Policies
County EoY Accounts Solihull County Scout Council
## Notes 3 and 4 Analysis of Detailed Income and Expenditure
Solihull County Scout Council For the year ended 31 March 2023
|Notes 3 and 4 Analysis of Detailed Income and
Expenditure
Solihull County Scout Council
For the year ended 31 March 2023|Notes 3 and 4 Analysis of Detailed Income and
Expenditure
Solihull County Scout Council
For the year ended 31 March 2023|Notes 3 and 4 Analysis of Detailed Income and
Expenditure
Solihull County Scout Council
For the year ended 31 March 2023|
|---|---|---|
|2023
2022|||
|Note 3 Incoming Resources|||
||
VoluntaryIncome||
||Membership Fees
6,587
6,342||
||Donations
23
-||
||Grants
3,000
10,667||
||Total Voluntary Income
Funds GeneratingActivities
9,610
17,009||
||County Fundraising Income
-
23||
||Total Funds Generating Activities
Investment Income
-
23||
||Bank Interest
659
9||
||Total Investment Income
659
9
IncomingResources From Charitable Activities||
||ScoutingEvents||
||Night Hike Income
1,920
-||
||Operation Chameleon Income
15,090
11,597||
||Six Summits Income
-
1,152||
||County Camp Income
49,100
-||
||Total Scouting Events
66,110
12,749||
||Scout Activities Income
168
-||
||Premises Income
15,376
3,983||
||DofE Receipts
2,674
1,569||
||SAS activities income
1,250
-
Jamboree Income||
||Eurojam Income
-
12,622||
||Total Jamboree Income
-
12,622||
||Total Incoming Resources From Charitable Activities
Other IncomingResources
85,578
30,922||
||
|Other Revenue
311
-|
|||Other County Income
-
108|
|||Total Other Incoming Resources
311
108|
||Total Note 3 Incoming Resources
96,159
48,072||
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
2023
2022
|Note 4 Resources Expended|Note 4 Resources Expended|Note 4 Resources Expended|Note 4 Resources Expended|
|---|---|---|---|
||
Expenditure on Charitable Activities
|||
|||
Scouting Events Expenditure||
|||
Scouting Activities Expenditure
Operation Chameleon Costs
13,577
11,568
Night Hike Costs
1,244
-
Six Summits Costs
-
1,152
County Camp Costs
47,148
-
Total Scouting Events Expenditure
61,969
12,721|
Operation Chameleon Costs
13,577
11,568|
||||Night Hike Costs
1,244
-|
||||Six Summits Costs
-
1,152|
||||County Camp Costs
47,148
-|
|||
County Commissioners Fund
100
198
Training
-
130
Outdoor Training
-
300
Young Leaders
137
-
OSM Licences
2,268
2,376
Equipment Purchases
1,178
307
Uniforms
240
181
DofE Expenses
43
62
DofE Cost of Goods Sold
2,483
1,318
Scout Activities
731
386
Total Scouting Activities Expenditure
7,179
5,257
Jamboree Expenditure|
County Commissioners Fund
100
198|
||||Training
-
130|
||||Outdoor Training
-
300|
||||Young Leaders
137
-|
||||OSM Licences
2,268
2,376|
||||Equipment Purchases
1,178
307|
||||Uniforms
240
181|
||||DofE Expenses
43
62|
||||DofE Cost of Goods Sold
2,483
1,318|
||||Scout Activities
731
386|
|||
Eurojam Costs
-
600
Jamboree Costs
-
5,352
Total Jamboree Expenditure
-
5,952
HQ Premises Expenditure|
Eurojam Costs
-
600|
||||Jamboree Costs
-
5,352|
|||
Electricity
1,074
115
Gas
3,228
(579)
Water
359
204
Drainage/Sewerage
54
-
Caretaker
1,044
1,128
Cleaning
-
1,142
HQ Lease
225
450
Insurance
501
671
Building Maintenance
861
2,573
Building Major Expenditure
6,845
2,407
Other Premises Costs
1,171
-
Total HQ Premises Expenditure
15,363
8,110
Expenditure on Administering The Charity|
Electricity
1,074
115|
||||Gas
3,228
(579)|
||||Water
359
204|
||||Drainage/Sewerage
54
-|
||||Caretaker
1,044
1,128|
||||Cleaning
-
1,142|
||||HQ Lease
225
450|
||||Insurance
501
671|
||||Building Maintenance
861
2,573|
||||Building Major Expenditure
6,845
2,407|
||||Other Premises Costs
1,171
-|
||||
Accountancy Fees
372
171|
||||Advertising & Marketing
53
-|
||||Bank Charges
144
197|
||||Conferences
548
905|
||||Internet & Digital Comms
693
927|
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
||||2023
2022|
|---|---|---|---|
|||Meeting Expenses
11
213
Presentations
660
206
Printing, Postage & Stationery
218
32
Write Offs
662
-
Other County Costs
-
147
Total Expenditure on Administering The Charity
3,360
2,798
Scout Active Support Expenditure||
||||Meeting Expenses
11
213|
||||Presentations
660
206|
||||Printing, Postage & Stationery
218
32|
||||Write Offs
662
-|
||||Other County Costs
-
147|
|||
|
SAS Administration Costs
74
100|
||||SAS Activity Costs
1,743
-|
||||Total Scout Active Support Expenditure
1,817
100|
|||Total Expenditure on Charitable Activities
89,688
34,938||
||Total Note 4 Resources Expended
89,688
34,938|||
County EoY Accounts Solihull County Scout Council
## Note 5 Support Costs
## 5.1 Support Costs
Support costs are allocated to the most relevant category within Note 4 Resources expended above.
## Note 6 Expenses and Fees
## 6.1 Trustee Remuneration
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity.
## 6.2 Trustee Expenses
The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:
||**2023**|**2022**|
|---|---|---|
|Number of Trustees Paid Expenses|6|3|
|Nature of the Expenses|Office Expenses, Travel,
subsistence|Office Expenses, Travel,
subsistence|
|**Total Amount Paid**|**£1,030**|**£1,216**|
## 6.3 Independent Examiners Fees
The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:
||**2023**|**2022**|
|---|---|---|
|Independent Examiner's Fees|£0|£0|
|Other fees for advice, consultancy, & accountancy|£0|£0|
|**Total Amount Paid**|**£0**|**£0**|
County EoY Accounts Solihull County Scout Council
## Note 7 Paid Employees
## 7.1 Paid Employees
The County has no paid employees. Caretaking duties are reimbursed by payment of an honorarium.
## Note 8 Grantmaking
## 8.1 Grants & Donations
The charity made no material grants and donations during the year. No material grants were made to institutions.
## Note 9 Tangible Fixed Assets
## 9.1 Tangible Fixed Assets
The County does not currently own any assets which are used for more than one year, and have a cost value of at least £5000.
## Note 10 Investment Assets
## 10.1 Investment Assets
The County currently holds no fixed asset investments. See Note 14 to these accounts regarding cash held at bank as a short term investment.
## Note 11 Stocks
## 11.1 Stocks Held
The County holds the following items as stock for sale:
|2023
2022|2023
2022|
|---|---|
|Stocks Held||
||Badges Stock Held
-
662|
||DofE Packs Stock Held
709
885|
||Total Stocks Held
709
1,547|
County EoY Accounts Solihull County Scout Council
## Note 12 Debtors & Prepayments
## 12.1 Analysis of Debtors
The breakdown of monies owed to the County is as follows. The Prepayments represent expenditure made in advance of the World Scout Jamboree 2023.
|2023
2022|2023
2022|
|---|---|
|Analysis of Debtors||
||
Debtors
-
389|
||Prepayments
81,627
11,836|
||Total Analysis of Debtors
81,627
12,225|
## Note 13 Short Term Investments
## 13.1 Investments Analysis
The County does not hold any funds in investments other than savings accounts with CAF Bank.
## Note 14 Cash at Bank and In Hand
## 14.1 Analysis of Deposits
Funds held in the County's bank accounts and as cash are as follows:
|2023
2022|2023
2022|2023
2022|
|---|---|---|
|Cash at Bank and In Hand|||
||CAF Bank||
||Current Account
42,469.06
27,164.04
HQ Account
7,387.74
2,251.27
Activities Account
8,145.00
100.31
Events Account
15,580.44
11,304.74
DofE Account
2,385.10
1,565.34
Savings Account
60,381.19
31,676.99
Fundraising (Jamboree)
4,951.42
15,583.89
Scout Active Support
765.82
327.96
Total CAF Bank
142,065.77
89,974.54
Equals|Current Account
42,469.06
27,164.04|
|||HQ Account
7,387.74
2,251.27|
|||Activities Account
8,145.00
100.31|
|||Events Account
15,580.44
11,304.74|
|||DofE Account
2,385.10
1,565.34|
|||Savings Account
60,381.19
31,676.99|
|||Fundraising (Jamboree)
4,951.42
15,583.89|
|||Scout Active Support
765.82
327.96|
||Equals Main Account
16.99
256.99
Equals Cards
929.17
1,570.93
TotalEquals
946.16
1,827.92
Cash|Equals Main Account
16.99
256.99|
|||Equals Cards
929.17
1,570.93|
||
|County Cash
127.00
127.00|
|||Headquarters Cash
-
93.10|
|||TotalCash
127.00
220.10|
||Total Cash at Bank and In Hand
143,138.93
92,022.56||
County EoY Accounts Solihull County Scout Council
## Note 15 Creditors and Accruals
## 15.1 Analysis of Creditors
Funds owed by the County are as follows. The amounts for Income in Advance (Deferred Income) relate to membership fees for Cole District relating to 2023-24 received in advance, and to income for the World Scout Jamboree 2023. The jamboree amounts are included here as they would in principle be required to be returned should the event not proceed.
|2023
2022|2023
2022|
|---|---|
|Analysis of Creditors||
||
Income in Advance
(132,607)
(20,421)|
||Total Analysis of Creditors
(132,607)
(20,421)|
## Note 16 Funds Breakdown
## 16.1 Endowment and Restricted Funds
The County has no funds held under Endowment terms or other legally Restricted funds.
## 16.2 Unrestricted Funds
The County's Unrestricted Funds are broken down as follows:
|2023
2022|2023
2022|
|---|---|
|Unrestricted Funds||
||General Fund
(69,317)
(69,009)|
||Buildings Fund
(5,000)
(5,000)|
||Activities Fund
(8,646)
(2,921)|
||Jamboree Fund
(5,433)
(5,433)|
||International Fund
(926)
(926)|
||SAS Fund
(2,523)
(2,085)|
||Total Unrestricted Funds
(91,845)
(85,374)|
County EoY Accounts Solihull County Scout Council
## Note 17 Transactions with Related Parties
## 17.1 Transaction with Related Parties
During the financial year the County has paid onward annual membership fees received from Groups and Districts to the Scout Association (see Note 3). The County has entered into no other transactions with related parties in respect of remuneration or benefits, loans or other transactions.
## Note 18 Governance Costs
## 18.1 Governance Costs
Governance activities other than those relating to AGM and County meetings have been undertaken on a voluntary basis.
## Note 19 Volunteer Time
## 19.1 Volunteer Time
A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts.
## Note 20 Additional Disclosures
## 20.1 Additional Disclosures
In the view of the trustees, no additional disclosures are required.
Solihull County Scout Council
County EoY Accounts
## Independent Examiner's Report to the Trustees of the Solihull County Scout Council
## Solihull County Scout Council For the year ended 31 March 2023
I report on the accounts of the Scout County for the period ended 31st March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 14.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## Respective responsibilities of Trustees and Examiner
The County's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under Section 145 of the Charities Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
- To state whether particular matters have come to my attention.
## Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the District and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## Independent Examiner's statement
In connection with my examination, no matter has come to my attention (other than that disclosed below *):
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act ;and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name:
Qualification :
Address:
Date:
County EoY Accounts Solihull County Scout Council
## Statement of Financial Activities
## Solihull County Scout Council
## For the year ended 31 March 2023
|Solihull County Scout Council
For the year ended 31 March 2023|||
|---|---|---|
||2023|2022|
|IncomingResources|||
|Voluntary Income|9,610|17,009|
|Funds Generating Activities|-|23|
|Investment Income|659|9|
|IncomingResources From Charitable Activities|||
|Scouting Events|66,110|12,749|
|Scout Activities Income|168|-|
|Premises Income|15,376|3,983|
|DofE Receipts|2,674|1,569|
|SAS activities income|1,250|-|
|Jamboree Income|-|12,622|
|Total Incoming Resources From Charitable Activities|85,578|30,922|
|Other Incoming Resources|311|108|
|Total Incoming Resources|96,159|48,072|
|Resources Expended|||
|Expenditure on Charitable Activities|||
|Scouting Events Expenditure|61,969|12,721|
|Scouting Activities Expenditure|7,179|5,257|
|Jamboree Expenditure|-|5,952|
|HQ Premises Expenditure|15,363|8,110|
|Expenditure on Administering The Charity|3,360|2,798|
|Scout Active Support Expenditure|1,817|100|
|Total Expenditure on Charitable Activities|89,688|34,938|
|Total Resources Expended|89,688|34,938|
|Net Movement In Funds|6,471|13,134|
County EoY Accounts Solihull County Scout Council
## County Balance Sheet
## Solihull County Scout Council
## As at 31 March 2023
|County Balance Sheet
Solihull County Scout Council
As at 31 March 2023|County Balance Sheet
Solihull County Scout Council
As at 31 March 2023|
|---|---|
|31 MAR 2023
31 MAR 2022||
|Current Assets||
|Stocks and Work in Progress||
|Badges Stock Held
-
662
DofE Packs Stock Held
709
885
Total Stocks and Work in Progress
709
1,547
Prepayments and Accruals|Badges Stock Held
-
662|
||DofE Packs Stock Held
709
885|
|Prepayments
81,627
11,836
Accounts Receivable
1,569
-
Total Prepayments and Accruals
83,196
11,836
Cash at bank and in hand|Prepayments
81,627
11,836|
||Accounts Receivable
1,569
-|
||Current Account
42,469
27,164|
||Savings Account
60,381
31,677|
||DofE Account
2,385
1,565|
||HQ Account
7,388
2,251|
||Events Account
15,580
11,305|
||Activities Account
8,145
100|
||Fundraising (Jamboree)
4,951
15,584|
||Scout Active Support
766
328|
||Equals Main Account
17
257|
||Equals Cards
929
1,571|
||County Cash
127
127|
||Headquarters Cash
-
93|
||Total Cash at bank and in hand
143,139
92,023|
|Debtors
-
389||
|Total Current Assets
227,044
105,795
Creditors: amounts fallingdue within oneyear||
|Accounts Payable
2,592
-||
|Income in Advance
132,607
20,421||
|Total Creditors: amounts falling due within one year
135,199
20,421||
|Net Current Assets (Liabilities)
91,845
85,374||
|Total Assets less Current Liabilities
91,845
85,374||
|Net Assets
91,845
85,374
Unrestricted Funds||
|General Fund
69,317
69,009||
|Buildings Fund
5,000
5,000||
|Activities Fund
8,646
2,921||
|SAS Fund
2,523
2,085||
|International Fund
926
926||
County EoY Accounts Solihull County Scout Council
County Balance Sheet
|||31|MAR 2023
31 MAR 2022|
|---|---|---|---|
|Jamboree Fund
Total Unrestricted Funds
Xero Funds Adjustment||||
||Jamboree Fund||5,433
5,433|
||||91,845
85,374|
|
Current Year Earnings|||6,471
13,134|
|Retained Earnings|||(6,471)
(13,134)|
|Total Xero Funds Adjustment
The financial statements were approved by the Trustees on.................||........2023 and signed on|-
-
their behalf by|
|Signature||Name|Position|
|||Jackie Butterworth|County Chair|
|||Chris Davis|County Treasurer|
County EoY Accounts Solihull County Scout Council
## Notes 1 & 2 : Basis of Preparation and Accounting Policies
## Solihull County Scout Council
## For the year ended 31 March 2023
## Note 1 Basis of Preparation
## **1.1 Basis of accounting**
These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities:
the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and the Charities Act 2011.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years.
## **1.4 Going Concern**
The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis.
## Note 2 Accounting Policies
## **INCOMING RESOURCES**
## **Recognition of Incoming Resources**
These are included in the Statement of Financial Activities (SoFA) when
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Membership Subscriptions**
Memberships subscription collected on behalf of other parts of the Scout Movement are reported net of any amount paid out because these subscription are in effect held as agents before being paid out.
## **Incoming Resources with related Expenditure**
Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the Statement of Financial Activity.
## **Grants and Donations**
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Tax Reclaims on Donations and Gifts**
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
## **Contractual Income and Performance Related Grants**
This is only included in the SoFA once the related goods or services have been delivered.
County EoY Accounts Solihull County Scout Council
Notes 1 & 2 : Basis of Preparation and Accounting Policies
## **Gifts in Kind**
Gifts in kind are accounted for at an estimate of value to the charity or the amount realised. Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
## **Donated Services & Facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## **Volunteer Help**
The value of voluntary help received is not included but is described in the trustees’ annual report.
## **Investment Income**
This is included in the accounts when receivable.
## **Investment Gains & Losses**
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **EXPENDITURE AND LIABILITIES**
## **Liability Recogntion**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Governance Costs**
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **Grants with Performance Conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
## **Grants Payable without Performance Conditions**
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
## **Support Costs**
Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **ASSETS**
## **Tangible Fixed Assets For Use By The Charity**
These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a reasonable value on receipt.
## **Investments**
Investments quoted on a stock exchange are valued at market value at year end. Other investments are included at trustees' best estimate of market value.
## **Debtors and Prepayments**
Debtors are recognised at the settlement account. Prepayments are valued at the amount prepaid.
## **Stocks and Work In Progress**
These are valued at the lower of cost or market value.
otes 1 & 2 : Basis of Preparation and Accounting Policies
County EoY Accounts Solihull County Scout Council
## Notes 3 and 4 Analysis of Detailed Income and Expenditure
Solihull County Scout Council For the year ended 31 March 2023
|Notes 3 and 4 Analysis of Detailed Income and
Expenditure
Solihull County Scout Council
For the year ended 31 March 2023|Notes 3 and 4 Analysis of Detailed Income and
Expenditure
Solihull County Scout Council
For the year ended 31 March 2023|Notes 3 and 4 Analysis of Detailed Income and
Expenditure
Solihull County Scout Council
For the year ended 31 March 2023|
|---|---|---|
|2023
2022|||
|Note 3 Incoming Resources|||
||
VoluntaryIncome||
||Membership Fees
6,587
6,342||
||Donations
23
-||
||Grants
3,000
10,667||
||Total Voluntary Income
Funds GeneratingActivities
9,610
17,009||
||County Fundraising Income
-
23||
||Total Funds Generating Activities
Investment Income
-
23||
||Bank Interest
659
9||
||Total Investment Income
659
9
IncomingResources From Charitable Activities||
||ScoutingEvents||
||Night Hike Income
1,920
-||
||Operation Chameleon Income
15,090
11,597||
||Six Summits Income
-
1,152||
||County Camp Income
49,100
-||
||Total Scouting Events
66,110
12,749||
||Scout Activities Income
168
-||
||Premises Income
15,376
3,983||
||DofE Receipts
2,674
1,569||
||SAS activities income
1,250
-
Jamboree Income||
||Eurojam Income
-
12,622||
||Total Jamboree Income
-
12,622||
||Total Incoming Resources From Charitable Activities
Other IncomingResources
85,578
30,922||
||
|Other Revenue
311
-|
|||Other County Income
-
108|
|||Total Other Incoming Resources
311
108|
||Total Note 3 Incoming Resources
96,159
48,072||
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
2023
2022
|Note 4 Resources Expended|Note 4 Resources Expended|Note 4 Resources Expended|Note 4 Resources Expended|
|---|---|---|---|
||
Expenditure on Charitable Activities
|||
|||
Scouting Events Expenditure||
|||
Scouting Activities Expenditure
Operation Chameleon Costs
13,577
11,568
Night Hike Costs
1,244
-
Six Summits Costs
-
1,152
County Camp Costs
47,148
-
Total Scouting Events Expenditure
61,969
12,721|
Operation Chameleon Costs
13,577
11,568|
||||Night Hike Costs
1,244
-|
||||Six Summits Costs
-
1,152|
||||County Camp Costs
47,148
-|
|||
County Commissioners Fund
100
198
Training
-
130
Outdoor Training
-
300
Young Leaders
137
-
OSM Licences
2,268
2,376
Equipment Purchases
1,178
307
Uniforms
240
181
DofE Expenses
43
62
DofE Cost of Goods Sold
2,483
1,318
Scout Activities
731
386
Total Scouting Activities Expenditure
7,179
5,257
Jamboree Expenditure|
County Commissioners Fund
100
198|
||||Training
-
130|
||||Outdoor Training
-
300|
||||Young Leaders
137
-|
||||OSM Licences
2,268
2,376|
||||Equipment Purchases
1,178
307|
||||Uniforms
240
181|
||||DofE Expenses
43
62|
||||DofE Cost of Goods Sold
2,483
1,318|
||||Scout Activities
731
386|
|||
Eurojam Costs
-
600
Jamboree Costs
-
5,352
Total Jamboree Expenditure
-
5,952
HQ Premises Expenditure|
Eurojam Costs
-
600|
||||Jamboree Costs
-
5,352|
|||
Electricity
1,074
115
Gas
3,228
(579)
Water
359
204
Drainage/Sewerage
54
-
Caretaker
1,044
1,128
Cleaning
-
1,142
HQ Lease
225
450
Insurance
501
671
Building Maintenance
861
2,573
Building Major Expenditure
6,845
2,407
Other Premises Costs
1,171
-
Total HQ Premises Expenditure
15,363
8,110
Expenditure on Administering The Charity|
Electricity
1,074
115|
||||Gas
3,228
(579)|
||||Water
359
204|
||||Drainage/Sewerage
54
-|
||||Caretaker
1,044
1,128|
||||Cleaning
-
1,142|
||||HQ Lease
225
450|
||||Insurance
501
671|
||||Building Maintenance
861
2,573|
||||Building Major Expenditure
6,845
2,407|
||||Other Premises Costs
1,171
-|
||||
Accountancy Fees
372
171|
||||Advertising & Marketing
53
-|
||||Bank Charges
144
197|
||||Conferences
548
905|
||||Internet & Digital Comms
693
927|
County EoY Accounts Solihull County Scout Council
Notes 3 and 4 Analysis of Detailed Income and Expenditure
||||2023
2022|
|---|---|---|---|
|||Meeting Expenses
11
213
Presentations
660
206
Printing, Postage & Stationery
218
32
Write Offs
662
-
Other County Costs
-
147
Total Expenditure on Administering The Charity
3,360
2,798
Scout Active Support Expenditure||
||||Meeting Expenses
11
213|
||||Presentations
660
206|
||||Printing, Postage & Stationery
218
32|
||||Write Offs
662
-|
||||Other County Costs
-
147|
|||
|
SAS Administration Costs
74
100|
||||SAS Activity Costs
1,743
-|
||||Total Scout Active Support Expenditure
1,817
100|
|||Total Expenditure on Charitable Activities
89,688
34,938||
||Total Note 4 Resources Expended
89,688
34,938|||
County EoY Accounts Solihull County Scout Council
## Note 5 Support Costs
## 5.1 Support Costs
Support costs are allocated to the most relevant category within Note 4 Resources expended above.
## Note 6 Expenses and Fees
## 6.1 Trustee Remuneration
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity.
## 6.2 Trustee Expenses
The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:
||**2023**|**2022**|
|---|---|---|
|Number of Trustees Paid Expenses|6|3|
|Nature of the Expenses|Office Expenses, Travel,
subsistence|Office Expenses, Travel,
subsistence|
|**Total Amount Paid**|**£1,030**|**£1,216**|
## 6.3 Independent Examiners Fees
The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner:
||**2023**|**2022**|
|---|---|---|
|Independent Examiner's Fees|£0|£0|
|Other fees for advice, consultancy, & accountancy|£0|£0|
|**Total Amount Paid**|**£0**|**£0**|
County EoY Accounts Solihull County Scout Council
## Note 7 Paid Employees
## 7.1 Paid Employees
The County has no paid employees. Caretaking duties are reimbursed by payment of an honorarium.
## Note 8 Grantmaking
## 8.1 Grants & Donations
The charity made no material grants and donations during the year. No material grants were made to institutions.
## Note 9 Tangible Fixed Assets
## 9.1 Tangible Fixed Assets
The County does not currently own any assets which are used for more than one year, and have a cost value of at least £5000.
## Note 10 Investment Assets
## 10.1 Investment Assets
The County currently holds no fixed asset investments. See Note 14 to these accounts regarding cash held at bank as a short term investment.
## Note 11 Stocks
## 11.1 Stocks Held
The County holds the following items as stock for sale:
|2023
2022|2023
2022|
|---|---|
|Stocks Held||
||Badges Stock Held
-
662|
||DofE Packs Stock Held
709
885|
||Total Stocks Held
709
1,547|
County EoY Accounts Solihull County Scout Council
## Note 12 Debtors & Prepayments
## 12.1 Analysis of Debtors
The breakdown of monies owed to the County is as follows. The Prepayments represent expenditure made in advance of the World Scout Jamboree 2023.
|2023
2022|2023
2022|
|---|---|
|Analysis of Debtors||
||
Debtors
-
389|
||Prepayments
81,627
11,836|
||Total Analysis of Debtors
81,627
12,225|
## Note 13 Short Term Investments
## 13.1 Investments Analysis
The County does not hold any funds in investments other than savings accounts with CAF Bank.
## Note 14 Cash at Bank and In Hand
## 14.1 Analysis of Deposits
Funds held in the County's bank accounts and as cash are as follows:
|2023
2022|2023
2022|2023
2022|
|---|---|---|
|Cash at Bank and In Hand|||
||CAF Bank||
||Current Account
42,469.06
27,164.04
HQ Account
7,387.74
2,251.27
Activities Account
8,145.00
100.31
Events Account
15,580.44
11,304.74
DofE Account
2,385.10
1,565.34
Savings Account
60,381.19
31,676.99
Fundraising (Jamboree)
4,951.42
15,583.89
Scout Active Support
765.82
327.96
Total CAF Bank
142,065.77
89,974.54
Equals|Current Account
42,469.06
27,164.04|
|||HQ Account
7,387.74
2,251.27|
|||Activities Account
8,145.00
100.31|
|||Events Account
15,580.44
11,304.74|
|||DofE Account
2,385.10
1,565.34|
|||Savings Account
60,381.19
31,676.99|
|||Fundraising (Jamboree)
4,951.42
15,583.89|
|||Scout Active Support
765.82
327.96|
||Equals Main Account
16.99
256.99
Equals Cards
929.17
1,570.93
TotalEquals
946.16
1,827.92
Cash|Equals Main Account
16.99
256.99|
|||Equals Cards
929.17
1,570.93|
||
|County Cash
127.00
127.00|
|||Headquarters Cash
-
93.10|
|||TotalCash
127.00
220.10|
||Total Cash at Bank and In Hand
143,138.93
92,022.56||
County EoY Accounts Solihull County Scout Council
## Note 15 Creditors and Accruals
## 15.1 Analysis of Creditors
Funds owed by the County are as follows. The amounts for Income in Advance (Deferred Income) relate to membership fees for Cole District relating to 2023-24 received in advance, and to income for the World Scout Jamboree 2023. The jamboree amounts are included here as they would in principle be required to be returned should the event not proceed.
|2023
2022|2023
2022|
|---|---|
|Analysis of Creditors||
||
Income in Advance
(132,607)
(20,421)|
||Total Analysis of Creditors
(132,607)
(20,421)|
## Note 16 Funds Breakdown
## 16.1 Endowment and Restricted Funds
The County has no funds held under Endowment terms or other legally Restricted funds.
## 16.2 Unrestricted Funds
The County's Unrestricted Funds are broken down as follows:
|2023
2022|2023
2022|
|---|---|
|Unrestricted Funds||
||General Fund
(69,317)
(69,009)|
||Buildings Fund
(5,000)
(5,000)|
||Activities Fund
(8,646)
(2,921)|
||Jamboree Fund
(5,433)
(5,433)|
||International Fund
(926)
(926)|
||SAS Fund
(2,523)
(2,085)|
||Total Unrestricted Funds
(91,845)
(85,374)|
County EoY Accounts Solihull County Scout Council
## Note 17 Transactions with Related Parties
## 17.1 Transaction with Related Parties
During the financial year the County has paid onward annual membership fees received from Groups and Districts to the Scout Association (see Note 3). The County has entered into no other transactions with related parties in respect of remuneration or benefits, loans or other transactions.
## Note 18 Governance Costs
## 18.1 Governance Costs
Governance activities other than those relating to AGM and County meetings have been undertaken on a voluntary basis.
## Note 19 Volunteer Time
## 19.1 Volunteer Time
A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts.
## Note 20 Additional Disclosures
## 20.1 Additional Disclosures
In the view of the trustees, no additional disclosures are required.
Solihull County Scout Council
County EoY Accounts
## Independent Examiner's Report to the Trustees of the Solihull County Scout Council
## Solihull County Scout Council For the year ended 31 March 2023
I report on the accounts of the Scout County for the period ended 31st March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 6 - 14.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## Respective responsibilities of Trustees and Examiner
The County's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under Section 145 of the Charities Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
- To state whether particular matters have come to my attention.
## Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the District and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## Independent Examiner's statement
In connection with my examination, no matter has come to my attention (other than that disclosed below *):
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act ;and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name:
Qualification :
Address:
Date:
County EoY Accounts Solihull County Scout Council