## **Trustees’ Annual Report**
South Marches District Scout Council annual report and accounts for the period 1st April 2023 - 31st March 2024
## **Reference and Administration Details**
|**Reference and**
**Details**|**Administratio**|
|---|---|
|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
112 Eign Road
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||
|Peter Johnson|District Explorer Scout Commissioner||
|James Price|District Explorer Scout Commissioner||
|Neil Styles|Nominated|From September 2023|
|Christopher Rufe|Co-opted (premises)||
|Jacqueline Williams-Smith|Co-opted (media)|To September 2023|
|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.
- Appointing any sub committees;
- 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.
## **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:
- The maintenance of District property;
- The raising of funds and the administration of District finances;
- District public occasions;
- Assisting in the recruitment of leaders and other adult support;
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.
learn by doing; share in spiritual reflection; take responsibility and make choices; undertake new and challenging activities, and make and live by their Promise.
## **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;
## **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 £741313 with expenditure of 780680 resulting in a cash deficit of £39367. The net current assets of the District as at 31st March 2024 were £96322, of which £91414 were unrestricted funds, £4908 restricted funds. We currently hold cash reserves of £81161, stock valued at cost of £15161 The cash loss is as a direct result of the decision to build a new District Headquarters and Community Centre the net cost during this period was £54836. Gross figures for this project were Income £640763 expenditure £695599 are included in the above report.
## **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 £35000. The District continue to hold sufficient cash reserves 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:**
**Position:**
**Date:**|||
|---|---|---|
||**David Fraser Owen**|**Matthew David Bayley**|
||**Chair, Trustee**|**District Commissioner, Trustee**|
||||
SOUTH MARCHES DISTRICT SCOUT COUNCIL
## **INCOME**
|**2023**||**2024**|**Total**|
|---|---|---|---|
|**£**||**£**|**£**|
|44,550|**Membership Capitation Receipts**|48326||
|400|**Capitation debtors**|250|48576|
|0|Council Grants|0|0|
||**Explorer Scouts**|||
|5,075|Subscriptions / Gift Aid|5884||
|6,340|Activities / Fundraising|7382|13266|
|696|**District Beaver Scout Section**||616|
|530|**District Cub Scout Section**||4134|
|920|**District Scout Section**||1015|
||**Activities Accounts**|||
|0|Camps / events|0||
|0|St. Georges Day|0||
|24,462|Gang Show|11836|11836|
|0|**Network**||0|
|0|**District Equipment Hire**||0|
|7,144|**Scouts Corner**||0|
|2,500|**Uniform Donation**||0|
|11,537|**Uniform Scout Shop - Sales**||13107|
|5,298|**Badge Account-- Sales**||5653|
|0|**Donations and Grants**||0|
|44,151|**Donations - Restricted A/c**||640763|
|1,000|**Badge Account Donation**||1500|
|0|**Donations and Grants**||0|
||**Bank Interest**||847|
**154,603 TOTAL INCOME**
**741313**
SOUTH MARCHES DISTRI SCOUT COUNCIL
SOUTH MARCHES DISTRICT SCOUT COUNCIL
## **EXPENDITURE**
|**2023**|||**2024**|
|---|---|---|---|
|**£**||**£**|**£**|
|34,655|**Membership Capitation**||37536|
|0|**Marden Site Costs**||734|
|9,864|**Explorer Scouts**||13784|
|1,072|**District Beaver Scout Section**||832|
|700|**District Cub Scout Section**||4019|
|919|**District Scout Section**||735|
||**Activities**|||
|0|Camps / Events||562|
|690|St. Georges Day||390|
|17,029|Gang Show||6402|
|95|**Network**||0|
|453|**Web Site**||547|
|1,309|**Leominster: Operational**||912|
|6,097|**Scouts Corner: Operational**||0|
|0|**Equipment Purchases**||0|
||**District Costs**:|||
|1,267|Rent|1384||
|860|Training|743||
|2,484|Admin./Travel|1695||
|1,047|Insurances|810||
|304|District Days|165||
|0|District Awards|0|4797|
||**Donations**|||
|0|Support Group/District Start Ups||0|
|300|Restricted||100|
|0|Welfare||50|
|20|Other||25|
|10,407|**Uniform Purchases**||8168|
|5,006|**Badge Account Purchases**||3988|
|1,000|**Transfer from Badge Account**||1500|
|6,000|**Transfer to District Account**|||
|0|**Capital Exp. Scouts Corner**||0|
|391|**Leominster**|||
|2,500|**Transfer from Uniform account**|||
|73228|**Scouts Corner Cap. Ex.restricted**||695599|
|**177697**|**TOTAL EXPENDITURE**||**780680**|
|**-23094**|**NET RECEIPTS / (EXPENDITURE) FOR YEAR**||**-39367**|
SOUTH MARCHES DISTRICT SCOUT COUNCIL
|**2023**
**ACCOUNTS AND PAYMENTS SUMMARY**
**£**
**£**
154,603
Total receipts for year
(177,697)
Total payments for year
(23,094)
**Net receipts / (expenditure) for year**
0
**Depreciation of fixed assets**
384,822
**Balance brought forward**
1,411
**Badge Stock Adjustment**
5,334
**Uniform Stock**
24,000
**Landat Marden Net Value***
286,000
**Insurance Valuation Leominster**
**Additional valuation Scouts Corner**
678,473
**STATEMENT OF ASSETS AND LIABILITIES**
544,000
**Fixed Assets - Freehold and buildings ****
**Current Assets**
50
Cash in hand
50
114,581
Bank accounts - Unrestricted
75716
5,008
Bank accounts - Restricted
4908
0
Bank accounts designated
889
**Debtors**
8,611
**Stock Badges**
5,334
**Stock Uniform**
134,473
**BANK BALANCES**
1,209
Badges
17,883
District
7,835
Explorers
1,735
Network
722
District Cub Scout Activities
4,957
Gang Show
3,425
Uniform Account
742
District Beaver Activities Section
950
District Scout Activities Section
80,131
Gang Show Interest A/c District
119,589|**2023**
**ACCOUNTS AND PAYMENTS SUMMARY**
**£**
**£**
154,603
Total receipts for year
(177,697)
Total payments for year
(23,094)
**Net receipts / (expenditure) for year**
0
**Depreciation of fixed assets**
384,822
**Balance brought forward**
1,411
**Badge Stock Adjustment**
5,334
**Uniform Stock**
24,000
**Landat Marden Net Value***
286,000
**Insurance Valuation Leominster**
**Additional valuation Scouts Corner**
678,473
**STATEMENT OF ASSETS AND LIABILITIES**
544,000
**Fixed Assets - Freehold and buildings ****
**Current Assets**
50
Cash in hand
50
114,581
Bank accounts - Unrestricted
75716
5,008
Bank accounts - Restricted
4908
0
Bank accounts designated
889
**Debtors**
8,611
**Stock Badges**
5,334
**Stock Uniform**
134,473
**BANK BALANCES**
1,209
Badges
17,883
District
7,835
Explorers
1,735
Network
722
District Cub Scout Activities
4,957
Gang Show
3,425
Uniform Account
742
District Beaver Activities Section
950
District Scout Activities Section
80,131
Gang Show Interest A/c District
119,589|**2024**
**£**
741313
-780680|
|---|---|---|
|||-39367
0
361,728
831
7130
22000
286000
666000|
|||1304322|
|||1208000
80674
487
8031
7130|
||||
|||1304322|
|||1369
13620
7317
1735
837
10391
8621
526
1230
34978|
80624
SOUTH MARCHES DISTRICT SCOUT COUNCIL
||* Sale agreed £26000 deducted||
|---|---|---|
||estimated sale costs||
||Summary Fixed Assets **||
|900,000|Scouts Corner Build costs|900000|
|286,000|Leominster Insurance Valuation|286000|
|22,000|Marden|22000|
|1,208,000|Total Fixed Assets|1208000|
## **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 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 1 to 4
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:
- 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 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 *):
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: Michael Cole
Qualification: FCCA
Address: Cole & Co, 4 The Sheepcote, Monks Orchard, Lumber Lane, Lugwardine, Hereford HR1 4AG Date: 30[th] April 2024