BIRKENHEAD DISTRICT SCOUT COUNCIL
MARCH 2023
BIRKENHEAD DISTRICT SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31.03.2023
1. The Basis of the Accounts and Trustees' Approval: The Accounts for the financial year to 31st March 2023 have been prepared on a "Receipts and Payments" basis with a Statement of Assets and Liabilities at that date. These comply with the appropriate legal requirements and are as approved by the Trustees at a meeting on 14[th] March 2024.
2. Fund Accounting: Funds held by the Charity are either:
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(a) Unrestricted General Funds, which can be used in accordance with the charitable objectives at the discretion of the Trustees or
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(b) Restricted Funds, which can be used only for particular restricted purposes within the objectives of the Charity. Restrictions arise when specified by the donor or when funds are raised and the use designated for particular restricted purposes e.g. Jamboree fundraising.
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Certain budget designated funds e.g. DC’s discretionary fund, will be rolled into general funds at the end of the financial year if their budgeted allotment has not been spent during the financial year.
3. Payments: The payment of National and County membership fees paid relates to the current year. There were no major capital expenditure projects were undertaken this year with the majority of expenditure relating to the running costs of the District Headquarters and McLachlan Hall. The majority of Jamboree payments to county were made within this financial year.
4. Receipts: As in previous years the major source of income was Membership fees collected, in late March, from groups based on the number of young people in that Group. The total collected also include amounts relating to the previous year which was paid in the early April 2022. The Wirral Scout and Guide Shop also provided significant income both in terms of shop takings and contributions to District.
5. Development Fund: The fund is available for making loans and/or grants to Scout Groups for development projects and for purchasing new equipment.
6. Investment (CCLA Accumulation Units): Unfortunately, there was a disappointing decrease in value in the financial year as a result of macroeconomic events. It is hoped that the value will recover in the forthcoming financial year.
I would like to thank Fiona Attwood for her help and assistance, and our independent Examiner, Mrs. Anne Finnegan for all her help inspecting the following accounts.
dated. 14[th] March 2024
Signed
Les Kelly District Treasurer
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examlnerfs report on the accounts Sectioii A Indcpendenl Examiner s Roport R•port kn the int•• , m•mb•rn of Bith•nhoad Dtrid Sclxrt Group On accoun1• for th• y•ar 31 Mwch 2023 Charlty no 111 anyl 520188 8•t out on p•9 I r•port to the tnJ•1o on my •xaminati¢x of th• iccount• of the oly)vo (thanty (Iho Tft) for th• y•ar 6nd•d 3110Y2023. R••pon•lbllMIM •nd A• the ¢•rity Iru8iae8 ol th• Tru•l, y¢)u Are re8w8iblo fw tho prewati¢)rn bA•l• of 1•p( of the •c£ounts in ¥%ith the r•qiirThnts ol the char•1 Ac 2011 rthe). I report in repe my exammlion of the Trt'S accourrti caled out urKler 145 of th• 2011 Act and In carrylna out my examlnalion, I hav• follved the applirAblo ctrecti gNen by tho Charlty comm1mn urAJ•r 10n 14515)(b) of the Act. I have completed my examlnatlon. I wrfhrn that no material matt•rd ha como lo my attefilk in Connect wrth tho •x•min•tion whh gN•i mo cau•0 to boliove that in, any materi•l respect: accountThJ r¢cwdJ not kept In •e¢tr'M 130 al the A¢X or the acoJurt• do not acc(d th tho ¢nting record• Ind•p•nd•nt •xamln•f'• •lat•in•nt I ho c¢xK•ms and havé e¢m• •ms no olh•r matters In connoctlon th the éxaminallon to •ttentlon •hould be dr•wn In ord•r to enable prop•r uThJ•r•tanding of ts 4xount• to b8 rnached. 81gn•d: D•t•: Ann• Flrmg•n R•l•vant prof•g•lon•l quallflcallonl•) or W '. Ill any): ACA Addr•M: , Ash¥dle Hende, 158 Broa¢)l¥ay . Hh•r B•tM'noon. Wlrrnl CH83 5ND Section B Disclosijre Only complets rf the examiner needs lo nb3hlight matters of concom18eé CC32, 1ThJendert examinatb3n of chafrty acc4)unts.' dlrections guidance for examlnws) IER (ktober 2018
| Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | Birkenhead District Scout Group(Charity no. 520168) | ||
|---|---|---|---|---|---|---|---|---|---|
Receipts and Payments Account |
|||||||||
| Year start date | Year end date | ||||||||
| For the year from |
1st April 2022 | To | 31st March 2023 | ||||||
| Receipts and payments | |||||||||
| 2022/23 | 2021/22 | ||||||||
| Unrestricted funds |
Restricted funds |
Endowment funds |
Total funds | Total funds | |||||
| £ | £ | £ | £ | £ | |||||
| Receipts | |||||||||
| Donations, legacies and similar income | |||||||||
| Membership subscriptions | 33,166 | - | - | 33,166 | 10,353 | ||||
| Donations | 1,605 | - | - | 1,605 | 1,168 | ||||
| Legacies | - | - | - | - | - | ||||
| Gift Aid | - | - | - | - | - | ||||
| Transfer from Scout and Guide Shop | 8,200 | - | - | 8,200 | 9,500 | ||||
| Sub total | 42,971 | - | - | 42,971 | 21,021 | ||||
| Grants | |||||||||
| Maintenance grant | - | - | - | - | - | ||||
| Other grants - Covid | - | - | - | - | 16,000 | ||||
| Sub total | - | - | - | - | 16,000 | ||||
| Fundraising events (gross) | |||||||||
| District Events | 2,239 | - | - | 2,239 | - | ||||
| Scout and Guide Shop | 38,766 | - | - | 38,766 | 35,466 | ||||
| Explorers | 14,982 | 14,982 | 4,868 | ||||||
| Gang Show | 20,845 | 20,845 | - | ||||||
| Archery | 440 | 440 | 557 | ||||||
| Jamboree | 7,018 | - | - | 7,018 | - | ||||
| Other fundraising activities | - | - | - | - | - | ||||
| Sub total | 84,290 | - | - | 84,290 | 40,891 | ||||
| District Building income | |||||||||
| Hire of building | - | - | - | - | - | ||||
| Insurance Claim | - | - | |||||||
| Hire of equipment | - | - | - | - | - | ||||
| Other District Building income | - | - | - | - | - | ||||
| Sub total | - | - | - | - | - | ||||
| Investment income | |||||||||
| Bank interest | 573 | - | - | 573 | 16 | ||||
| Building Society interest | - | - | - | - | - | ||||
| The Scout Association Short Term Investment Service |
- | - | - | - | - | ||||
| Other investment income | - | - | - | - | - | ||||
| Sub total | 573 | - | - | 573 | 16 | ||||
| **Total Gross Income ** | 127,834 | - | - | 127,834 | 77,928 | ||||
| Asset and investment sales, etc. | - | - | - | - | - | ||||
| Total receipts | 127,834 | - | - | 127,834 | 77,928 | ||||
| Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | ||
|---|---|---|---|---|---|---|---|---|---|
| Receipts and Payments Account | |||||||||
| Year start date | Year end date | ||||||||
| For the year from |
1st April 2022 | To | 31st March 2023 | ||||||
| Receipts and payments | |||||||||
| 2022/23 | 2021/22 | ||||||||
| Unrestricted funds |
Restricted funds |
Endowment funds |
Total funds | Total funds | |||||
| £ | £ | £ | £ | £ | |||||
| Payments | |||||||||
| Charitable Payments | |||||||||
| Membership subscriptions paid on (National/County/Area/District) |
16,837 | - | - | 16,837 | - | ||||
| Youth programme and activities | 3,763 | - | - | 3,763 | 587 | ||||
| Jamboree (Payment to County) | 8,550 | 8,550 | 1,350 | ||||||
| Adult support and training | - | - | - | - | |||||
| District Headquarters | 105 | 105 | 6,649 | ||||||
| Donations | - | 40 | |||||||
| Rent | - | - | - | - | |||||
| Water and Sewerage | 241 | - | - | 241 | - | ||||
| Electricity and Gas | 2,749 | - | - | 2,749 | - | ||||
| Insurance | - | - | - | 2,525 | |||||
| Repairs and Renewals | 222 | - | - | 222 | - | ||||
| Materials and equipment | 565 | - | - | 565 | - | ||||
| Printing and photocopying | 2,155 | - | - | 2,155 | 2,441 | ||||
| Contribution to camp costs | - | - | - | - | |||||
| Uniforms | - | - | - | - | |||||
| AGM and trustee expenses | 603 | - | - | 603 | 121 | ||||
| Scout and Guide Shop | 1,558 | - | - | 1,558 | 128 | ||||
| Covid Related Expenditure | - | - | |||||||
| Development Fund | 1,599 | 1,599 | 747 | ||||||
| Archery | 311 | 311 | 225 | ||||||
| McLachlan Hall | 1,055 | - | - | 1,055 | 8,726 | ||||
| Discretionary Fund | 173 | - | - | 173 | 615 | ||||
| Sub total | 40,486 | - | - | 40,486 | 24,154 | ||||
| Fundraising expenses | |||||||||
| Gang Show | 22,765 | - | - | 22,765 | 90 | ||||
| Explorers | 13,704 | - | 13,704 | 4,732 | |||||
| Scout and Guide Shop | 38,128 | - | - | 38,128 | 38,797 | ||||
| Other fundraising costs | - | - | - | - | - | ||||
| Sub total | 74,597 | - | - | 74,597 | 43,619 | ||||
| **Total Gross Expenditure ** | 115,083 | - | - | 115,083 | 67,773 | ||||
| Asset and investment purchases, |
- | - | - | - | - | ||||
| ~~t~~ | |||||||||
| **Totalpayments ** | 115,083 | - | - | 115,083 | 67,773 | ||||
| Net of receipts/(payments) | 12,751 | - | - | 12,751 | 10,155 | ||||
| Transfers between funds | - | - | - | - | - | ||||
| Cash funds last year end | 54,749 | 39,530 | - | 94,279 | 84,124 | ||||
| Cash funds this year end | |||||||||
Cash funds this year end
Birkenhead District Scout Group (Charity no. 520168) Receipts and Payments Account
| Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) | Birkenhead District Scout Group (Charity no. 520168) |
|---|---|---|---|---|---|---|---|---|---|
| Receipts and Payments Account | |||||||||
| Year start date | Year end date | ||||||||
| For the year from |
1st April 2022 | To | 31st March 2023 | ||||||
Statement of assets and liabilities at the end of the year
| 31st March 2023 | 31st March 2023 | 31st March 2023 | 31st March 2023 | 31st March 2022 |
|||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Endowment funds |
Total funds | Total funds | |||||
| £ | £ | £ | £ | £ | |||||
| Cash funds | |||||||||
| CAF current account | 27,012 | - | - | 27,012 | 8,930 | ||||
| CAF deposit account | 11,993 | 34,862 | - | 46,855 | 52,578 | ||||
| COIF deposit account | 10,750 | 4,668 | 15,418 | 15,150 | |||||
| Scout and Guide Shop | 5,650 | 5,650 | 5,136 | ||||||
| Gang Show | 5,352 | 5,352 | 7,272 | ||||||
| Explorers | 5,999 | 5,999 | 4,721 | ||||||
| Building society account | - | - | - | - | - | ||||
| The Scout Association Short Term Investment Service |
- | - | - | - | - | ||||
| Cash/Floats | 744 | - | - | 744 | 492 | ||||
| Total cash funds | 67,500 | 39,530 | - | 107,030 | 94,279 | ||||
| Other monetary assets | |||||||||
| Tax claim | - | - | - | - | - | ||||
| Debts due from the County/Area/District/Group |
- | - | - | - | - | ||||
| Insurance claim | - | - | - | - | - | ||||
| Sub total | - | - | - | - | - | ||||
| Investment assets | |||||||||
| Investment property - detail | - | - | - | - | - | ||||
| Quoted investments | - | - | - | - | - | ||||
| COIF Accumulation shares | 93,759 | - | - | 93,759 | 94,566 | ||||
| Sub total | 93,759 | - | - | 93,759 | 94,566 | ||||
| Non monetary assets for charity's | |||||||||
| Badge stock | - | - | - | - | - | ||||
| Shop stock | 14,958 | - | - | 14,958 | 17,023 | ||||
| Other stock | - | - | - | - | - | ||||
| Land and buildings | 100,000 | - | - | 100,000 | 100,000 | ||||
| Motor vehicles | - | - | - | - | - | ||||
| Scouting equipment, furniture etc | 2,000 | - | - | 2,000 | 2,000 | ||||
| Kayaks | 579 | 579 | 579 | ||||||
| Explorers assets | 2,188 | 2,188 | 2,257 | ||||||
| Other | - | - | - | - | - | ||||
| Sub total | 119,725 | - | - | 119,725 | 121,859 | ||||
| Liabilities | |||||||||
| Accounts not yet paid | - | - | - | - | 980 | ||||
| Expenses incurred but not invoiced | - | - | - | - | - | ||||
| Subscriptions not yet paid | - | - | - | - | - | ||||
| Loan - detail | - | - | - | - | - | ||||
| Other liabilities | - | - | - | - | - | ||||
| Sub total | - | - | - | - | 980 | ||||
| The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 14th March 2024 and signed on their behalf by |
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| Signature | Print Name | ||||||||
| Leslie Kelly | |||||||||
| Kathleen Thomas | |||||||||