Trustees’ Annual Report
South Marches District Scout Council annual report and accounts for the period 1st April 2022 - 31st March 2023
Reference and Administration Details
Charity name South Marches District Scout Council Other names the charity is known by Scouts South Marches Registered charity number 521368 Charity’s principal address Scouts’ Corner Park Street Hereford, HR1 2RX
Names of the trustees who manage the charity:
| Name | Ofce (if any) | Dates acted if not the whole year |
|---|---|---|
| David Owen MBE | Chair | |
| Audrey Clements | Treasurer | |
| Sonya Johnson | Secretary | |
| Mathew Bayley | District Commissioner | |
| Lee Fletcher | District Commissioner | |
| Richard Frost | District Commissioner | |
| Caitlin Evans | District Youth Commissioner | To September 2022 |
| Peter Johnson | District Explorer Scout Commissioner | |
| James Price | District Explorer Scout Commissioner | |
| Christopher Rufe | Co-opted (premises) | |
| Jacqueline Williams-Smith | Co-opted (media) | |
| Joanne Burkin | Elected | |
| Catherine Draper | Elected | |
| Nicholas Mason | Elected | |
| Patricia Rusher | Elected |
Names and contacts of advisors
| Type of advisor | Name | Address |
|---|---|---|
| Independent Examiner | Michael Cole | Cole & Co., 4 The Sheepcote, Monks Orchard Farm, Lumber Lane, Lugwardine, Hereford, HR1 4AG |
| Architect | Mark Owen | Owen Hicks Architecture, Studio B3, Skylon Court, Hereford, HR2 6JS |
Structure, Governance and Management
Type of governing document
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.
How the charity is constituted
The District is a trust established under its rules which are common to all Scouts.
Trustee selection methods
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
Policies and procedures
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 Committee consists of 6 independent representatives, Chair, Treasurer and Secretary together with the District Commissioners, District Explorer Scout and Scout Network Commissioners and Group Scouter’s representation and meets at least 4 times a year.
This District Executive Committee exists to support the District Commissioners in meeting the responsibilities of the appointments and is responsible for:
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The maintenance of District property;
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The raising of funds and the administration of District finances;
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District public occasions;
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Assisting in the recruitment of leaders and other adult support;
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Appointing any sub committees;
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Appointing District Administrators and Advisors other than those who are elected.
Risk and internal control
Damage to the building, property and equipment. The District would request the use of buildings, property and equipment from neighbouring organisations. The District has sufficient building and contents insurance to mitigate against permanent loss.
Injury to members. The District through capitation fees contributes to The Scout Association’s national accident insurance policy. Risk assessments are undertaken for all activities.
Reduced income. The District is primarily reliant upon income from capitation fees and fundraising. 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 capitation fees 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, group or the district as a whole then there would have to be a contraction, consolidation or closure of a section/group; 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 2 signatories for all payments, specific training for Executive Committee Members and comprehensive insurance policies to ensure that insurable risks are covered.
Objectives & Activities
Summary of the objects of the charity set out in its governing document
The objectives of the District are as a unit of The Scout Association.
Summary of the main activities in relation to these objects
Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.
This is achieved 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, and make and live by their Promise.
Public benefit statement
The District meets the Charity Commission’s public benefit criteria both the advancement of education and the advancement of citizenship or community development headings.
Achievements & performance
The charity has continued to support Scouting throughout South Marches as well as operating Explorer Scout and Scout Network Units.
Financial Review
Overview
The District’s income during the year was £154603 with expenditure of £177697 resulting in a cash deficit of £23094. The net current assets of the District as at 31st March 2023 were £134473, of which £129465 were unrestricted funds, £5008 restricted funds. We currently hold cash reserves of £120528, stock valued at cost of £13945 The cash loss is as a direct result of the decision to build a new District Headquarters the net cost during this period was £29077.
Reserves policy
The District's policy on reserves is to hold sufficient
resources to continue the charitable activities of the District should income and fundraising activities fall short. The District Executive Committee considers that the District should hold a sum equivalent to 12 months running costs and to meet unexpected expenditure on the District’s freehold assets including a significant contribution to cover the new build final payment, circa £61,000. The District held sufficient cash reserves against this at year end.
Investment policy
The District has adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies.
Declaration
The trustees declare they have approved the above Trustees’ Annual Report. Signed on behalf of the trustees:
| Signature: Full name: Positon: **Date: ** |
||
|---|---|---|
| David Fraser Owen | Mathew David Bayley | |
| Chair, Trustee | District Commissioner, Trustee | |
| 13th July 2023 | 13th July 2023 |
SOUTH MARCHES DISTRICT SCOUT COUNCIL
INCOME
| 2022 | Total | ||
|---|---|---|---|
| £ | £ | £ | |
| 37,009 | Membership Capitaton Receipts | 44550 | |
| 2142 | Capitaton debtors | 400 | 44950 |
| 23,945 | Council Grants | 0 | |
| Explorer Scouts | |||
| 4,164 | Subscriptons / Gif Aid | 5075 | |
| 1,736 | Actvites / Fundraising | 6340 | 11415 |
| 0 | District Beaver Scout Secton | 696 | |
| 87 | District Cub Scout Secton | 530 | |
| 935 | District Scout Secton | 920 | |
| Actvites Accounts | |||
| 0 | Camps / events | 0 | |
| St. Georges Day | 0 | ||
| 44,042 | Gang Show | 24462 | 24462 |
| 1,074 | Network | 0 | |
| 0 | District Equipment Hire | 0 | |
| 8,505 | Scouts Corner | 7144 | |
| Uniform Donaton | 2500 | ||
| 0 | |||
| 14,645 | Uniform Scout Shop - Sales | 11537 | |
| 50 | Donatons and Grants | ||
| Donatons - Restricted A/c | 44151 | ||
| 5,000 | Donaton from Gang Show | 0 | |
| 1,500 | Badges Donaton | 1000 | |
| 3,858 | Badge Account - Sale of Badges | 5298 | |
| 0 | Bank Interest | 0 | |
| 0 | Received from Group Closures | 0 | |
| Transfer to Gang Show Account | |||
| 148,692 | TOTAL INCOME | 154603 |
SOUTH MARCHES DISTRICT SCOUT COUNCIL
SOUTH MARCHES DISTRICT SCOUT COUNCIL
EXPENDITURE
| 2022 | |||
|---|---|---|---|
| £ | £ | £ | |
| 30,597 | Membership Capitaton | 34655 | |
| 0 | Marden Site Costs | ||
| 6,331 | Explorer Scouts | 9864 | |
| 0 | District Beaver Scout Secton | 1072 | |
| District Cub Scout Secton | 700 | ||
| 615 | District Scout Secton | 919 | |
| Actvites | |||
| 0 | Camps / Events | ||
| 0 | St. Georges Day | 690 | |
| 3,472 | Gang Show | 17029 | 17719 |
| 454 | Network | 95 | |
| 369 | Web Site | 453 | |
| 558 | Leominster: Operatonal | 1309 | |
| 4,797 | Scouts Corner: Operatonal | 6097 | |
| Equipment Purchases | |||
| District Costs: | |||
| 1,101 | Rent | 1267 | |
| 90 | Training | 860 | |
| 1,177 | Admin./Travel | 2484 | |
| 1,795 | Insurances | 1047 | |
| 0 | District Days | 304 | |
| 157 | District Awards | 5962 | |
| Donatons | |||
| 1,000 | Support Group/District Start Ups | ||
| Restricted | 300 | ||
| Welfare | |||
| 20 | Other | 20 | |
| 9,694 | Uniform Purchases | 10407 | |
| 5,232 | Badge Account | 5006 | |
| 1,000 | Transfer to Uniform Shop (Net) | ||
| Transfer from Badge Account | 1000 | ||
| 40,000 | Transfer to Gang Show | ||
| 5,000 | Transfer to District Account | 6000 | |
| 20581 | Capital Exp. Scouts Corner | ||
| 10609 | Leominster | 391 | |
| Transfer from Uniform account | 2500 | ||
| Capital Expenditure Scouts | |||
| 0 | Corner restricted | 73228 |
SOUTH MARCHES DISTRICT SCOUT COUNCIL
| 144649 TOTAL EXPENDITURE 4043 NET RECEIPTS / (EXPENDITURE) FOR YEAR |
177697 -23094 |
|---|---|
SOUTH MARCHES DISTRICT SCOUT COUNCIL
| 2022 ACCOUNTS AND PAYMENTS SUMMARY 2023 £ £ £ 148,692 Total receipts for year 154603 (144,649) Total payments for year -177697 4,043 Net receipts / (expenditure) for year -23094 0 Depreciaton of fxed assets 0 0 380,779 Balance brought forward 384,822 381 Badge Stock Adjustment 1411 7,778 Uniform Stock 5334 0 Land at Marden Net value 24000 286,000 Insurance Valuaton Leominster 286000 678,981 678,473 STATEMENT OF ASSETS AND LIABILITIES 520,000 Fixed Assets - Freehold and buildings 544000 Current Assets 50 Cash in hand 50 135,349 Bank accounts - Unrestricted 114581 5,308 Bank accounts - Restricted 5008 119639 0 Bank accounts designated 2,915 Debtors 889 7,581 Stock Badges 8611 7,778 Stock Uniform 5334 678,981 678473 BANK BALANCES* 1,803 Badges 1209 54,501 District 17883 6,283 Explorers 7835 1,830 Network 1735 892 District Cub Scout Actvites 722 68,655 Gang Show 4957 4,626 Uniform Account 3425 1,118 District Beaver Actvites Secton 742 949 District Scout Actvites Secton 950 |
2022 ACCOUNTS AND PAYMENTS SUMMARY 2023 £ £ £ 148,692 Total receipts for year 154603 (144,649) Total payments for year -177697 4,043 Net receipts / (expenditure) for year -23094 0 Depreciaton of fxed assets 0 0 380,779 Balance brought forward 384,822 381 Badge Stock Adjustment 1411 7,778 Uniform Stock 5334 0 Land at Marden Net value 24000 286,000 Insurance Valuaton Leominster 286000 678,981 678,473 STATEMENT OF ASSETS AND LIABILITIES 520,000 Fixed Assets - Freehold and buildings 544000 Current Assets 50 Cash in hand 50 135,349 Bank accounts - Unrestricted 114581 5,308 Bank accounts - Restricted 5008 119639 0 Bank accounts designated 2,915 Debtors 889 7,581 Stock Badges 8611 7,778 Stock Uniform 5334 678,981 678473 BANK BALANCES* 1,803 Badges 1209 54,501 District 17883 6,283 Explorers 7835 1,830 Network 1735 892 District Cub Scout Actvites 722 68,655 Gang Show 4957 4,626 Uniform Account 3425 1,118 District Beaver Actvites Secton 742 949 District Scout Actvites Secton 950 |
2022 ACCOUNTS AND PAYMENTS SUMMARY 2023 £ £ £ 148,692 Total receipts for year 154603 (144,649) Total payments for year -177697 4,043 Net receipts / (expenditure) for year -23094 0 Depreciaton of fxed assets 0 0 380,779 Balance brought forward 384,822 381 Badge Stock Adjustment 1411 7,778 Uniform Stock 5334 0 Land at Marden Net value 24000 286,000 Insurance Valuaton Leominster 286000 678,981 678,473 STATEMENT OF ASSETS AND LIABILITIES 520,000 Fixed Assets - Freehold and buildings 544000 Current Assets 50 Cash in hand 50 135,349 Bank accounts - Unrestricted 114581 5,308 Bank accounts - Restricted 5008 119639 0 Bank accounts designated 2,915 Debtors 889 7,581 Stock Badges 8611 7,778 Stock Uniform 5334 678,981 678473 BANK BALANCES* 1,803 Badges 1209 54,501 District 17883 6,283 Explorers 7835 1,830 Network 1735 892 District Cub Scout Actvites 722 68,655 Gang Show 4957 4,626 Uniform Account 3425 1,118 District Beaver Actvites Secton 742 949 District Scout Actvites Secton 950 |
|---|---|---|
| 1209 17883 7835 1735 722 4957 3425 742 950 |
SOUTH MARCHES DISTRICT SCOUT COUNCIL
Gang Show Interest A/c District 80131 140,657 119589 Designated Accounts: * Sale agreed £26000 deducted estimated sale costs Total
Independent Examiner's Report to the Trustees of the
SOUTH MARCHES DISTRICT SCOUT COUNCIL (Registered Charity Number 521368)
I report on the accounts of the District Area for the year ended 31[st] March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 1 to 5
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 Group’s/District’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:
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Examine the accounts (under Section 145 of the Charities Act);
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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
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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 Group/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 *):
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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 ;
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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
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Michael Cole
Qualification: FCCA
Address: Cole & Co, 4 The Sheepcote, Monks Orchard, Lumber Lane, Lugwardine, Hereford HR1 4AG Date: 9[th] May 2023