Macclesfield and Congleton District Scout Council
Trustees’ Annual Report for the year ended 31[st] December 2022
Registered Charity Number 520227 Scout HQ Registration Number 10001860
Principal Address: 32 West Bond Street, Macclesfield, SK11 8EQ
The trustees who managed the charity were:
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Trustee Name Office (if any) Dates acted if not for whole
year
Mark Russell Eden
Steven Blackburn 1 [st] January 2022 to 30 [th] June
2022
Neil Vinod Raval 1 [st] January 2022 to 1 [st] April
2022
Caroline Mhairi Helen Secretary
Robinson
Jane Blackburn 1 [st] January 2022 to 30 [th] June
2022
Martin Edward Taylor
William David Jones Treasurer
Rebecca Furness 1 [st] January 2022 to 18 [th] June
2022
Alexander James Fletcher Chair
Ann Eden
Stephen Andrew Richmond
Ian Richard MacKintosh
Michael James Brown 1 [st] March 2022 to 31 [st]
December 2022
Martin Christopher Hardy 17 [th] March 2022 to 31 [st]
December 2022
Benjamin Borg-Heffernan 8 [th] August 2022 to 31 [st]
December 2022
Ephram Luke Graves 7 [th] April 2022 to 31 [st] December
2022
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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 District is a trust established under it’s rules, which are common to all Scouts.
The trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
The District is managed by the District Executive Committee, the members of which are the Charity Trustees of the Scout District, 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 District Executive Committee exists to support the District Commissioner in meeting the responsibilities of his appointment and is responsible for the maintenance of District property, the raising of funds and the administration of District finance, 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.
Reserves
The District Executive Committee has examined the needs and challenges faced by the District in both the short and the medium term along with relevant financial forecasts and has formulated a policy to meet those needs. This policy was recently reviewed and approved by the Committee.
At the balance sheet date the charity had unrestricted reserves of £178,000 (2021 - £131,000). The Trustees’ policy is to maintain a prudent level of reserves of 12 months' expenditure of unrestricted funds, plus any additional amount that may be required to maintain the charity’s assets in a suitable condition. The reserves were maintained at this level or greater throughout the past year. The Trustees consider that the reserves are sufficient to cover any foreseeable major maintenance requirements for the District’s Headquarters and Campsite buildings.
Risk and Internal Control
The District Executive Committee has identified 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 the buildings, property and equipment : The District would request the use of buildings, property and equipment from neighbouring organisations such as churches, community centres and Scout Groups. 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 the annual membership subscriptions, is covered by The Scout Association's national accident insurance policy. Risk Assessments are undertaken before all activities.
Reduced income : The District is primarily reliant upon income from subscriptions and scouting activities. The District holds a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the District on an ongoing basis, either temporarily or permanently.
Reduction or 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 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.
Reduction or loss of members: The District provides scouting activities for young people aged 6 to 18. If there were a reduction in membership in a particular section or the District as whole then there would have to be a contraction, consolidation or closure of a section, or in the worst case scenario the complete closure of the District.
Objectives and activities
The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity - We act with integrity; we are honest, trustworthy and loyal.
Respect - We have self-respect and respect for others.
Care - We support others and take care of the world in which we live.
Belief - We explore our faiths, beliefs and attitudes.
Co-operation - We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
-
enjoy what they are doing and have fun
-
take part in activities indoors and outdoors
-
learn by doing
-
share in spiritual reflection
-
take responsibility and make choices
-
undertake new and challenging activities
-
make, and live by, the Scout Promise.
The District meets the Charity Commission's public benefit criteria under the advancement of education and the advancement of citizenship and community development headings.
The trustees declare that they have approved the trustees’ report above.
Signed by Alexander Fletcher (Chair) and Caroline Robinson (Secretary) on 16[th] June 2023
Macclesfield & Congleton District Scout Council Income and Expenditure Account
For the Year Ended 31st December 2022
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Consolidated
Income 2022 2021
Unrestricted
Total funds
funds
£ £
Donations, legacies and similar
income
Membership subscriptions received 70,342 59,363
Less: Membership subscriptions paid
(53,019) (43,524)
on
Net membership subscriptions
17,324 15,839
retained
Donations 1,205 1,579
Legacies 0 0
Gift Aid 1,780 6,219
Sundry Income 584 2,914
Rent of HQ Building 1,290 480
1st Aid Training Fees Received 450 780
Income from Scouting Activities 128,802 28,325
Sub total 151,435 56,136
Grants
Covid-19 Grants 5,334 34,171
Sub total 5,334 34,171
Fundraising (gross)
Various Fundraising activities 0 50
Shop Sales 16,803 10,290
Sub total 16,803 10,340
Investment income
Bank interest 406 28
Sub total 406 28
Total Gross Income 173,978 100,675
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Macclesfield & Congleton District Scout Council Income and Expenditure Account
For the Year Ended 31st December 2022
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Expenditure 2022 2021
Total funds Total funds
£ £
Charitable Payments
Youth programme and activities 36,939 28,802
Grants Made 257 2,200
Jamborees- World & Eurojam 5,118 0
Water 386 353
Electricity and Gas 11,489 5,286
Insurance 4,212 3,509
Repairs and Renewals 33,171 18,032
New Alarm & CCTV System 2,608 0
New Website 1,010 0
Replacement Audio Visual Equipment 633 0
Waste Disposal 4,762 330
Cleaning 3,116 2,031
Telephone 647 427
District Administration 3,125 2,694
Bank Charges 314 216
AGM and trustee expenses 0 0
Depreciation of Equipment 11,398 11,606
Sundry Expenses 3,909 5,846
Sub total 123,094 81,332
Fundraising expenses
Shop Purchases 15,211 7,640
Sub total 15,211 7,640
Total Gross Expenditure 138,305 88,972
Net of receipts/(payments) 35,673 11,704
Transfers between funds 0 0
Total funds last year end 473,232 461,528
Total funds this year end 508,904 473,232
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Statement of assets and liabilities at the end of the year
31-Dec-22 31-Dec-21
Assets Total funds Total funds
£ £
Cash funds
Bank current accounts 62,431 69,310
Bank deposit accounts 117,219 65,012
Shop Bank Account & Cash 3,173 3,257
Cash 131 214
Total cash funds 182,954 137,793
Other monetary assets
Debtors and Prepayments 7,754 7,473
Sub total 7,754 7,473
Non monetary assets for
charity's own use
Shop stock 6,000 6,000
Other stock 1,500 1,611
Land and buildings 307,765 308,914
Scouting equipment, furniture etc 15,544 25,793
Sub total 330,809 342,318
Total Assets 521,517 487,584
Liabilities
Accounts not yet paid 4,612 4,365
Other liabilities- Explorers 8,002 9,991
Sub total 12,614 14,356
Net Assets 508,903 473,229
The funds of the charity:
Unrestricted funds 0
General funds 508,903 473,230
Total charity funds 508,903 473,230
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The above Income and Expenditure Account and Statement of assets and liabilities were approved by the Trustees on 20th March 2023 and signed on their behalf by William David Jones (Treasurer) and Alexander James Fletcher (Chair).
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F•rlh 31 DI1fI•ll I report to the trustees on my examination of the accounts of the Macclesfield and Congleton District Scout Council ('kne Charity.) for the year ended 31 December 2022. Ruponsibilities and basis of report As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act,). I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act and in canying out my CLAlnatiOn I have followed all the applicable Directions given by the Charity Cominissionets under section 145(5)(b) of the ACL Independent examiner's ststement I have completed my cmInation. I confirn] that no material matters have come to my attention in connection with the examination giving me cause to believe that in any materAal respect: l. Accounting records were not kept in respect of the Charity as required by section 130 of the ACL or 2. The accounts do not accord with those records; or 3. The arxounts do not mplY with the applicable requirements concerning the forni and content of accoiints set out in the Charities (Accounts and Reports) Regulations 1008 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 drdwn in this report in order to enable a proper understanding of the accounts to.be reached.
Heather Self Chartered Accountant and Chartered Tax Adviser Yew Tree Farni Mugginton Lane End Weston Underw¢)od Ashbourne DE6 4PP 6" June 2023