The Trustees are pleased to present their report together with the financial statement of the Charity for the period 01 March 2023 to 28 February 2024
Legal and administrative information is set out in Appendix A and forms part of this report. The financial statement complies with current statutory requirements, Policy Organisation and Rules of the Scout Association (hereafter referred to as POR (https://www.scouts.org.uk/por)) and the Statement of Recommended Practice - Accounting and Reporting by Charities.
Objects of the Charity
The Scout Association is part of a world-wide educational youth movement and is committed to equality of opportunity for all young people.
Sefton North District Scout Council is the electoral body which supports Scouting in the Southport and Formby areas of Merseyside. The Aim of the Scout Association is to promote the development of young people in achieving their 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 Scout 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 main objective of Sefton North District Scout Council is the application of this method within the Sefton North District of Merseyside County in the United Kingdom and, in particular, as laid down in POR, to provide leadership advice and support for Scout Groups within boundaries determined by County Headquarters in consultation with the County and District Commissioners.
Organisation
Sefton North District Scout Council is a part of the Scout Association and as such is governed by its POR. The District Board of Trustees are the Trustees of the Charity and the method of appointing/ electing members of the District Board of Trustees is contained within POR.
The Trustees confirm that the District Board of Trustees has been constituted in accordance with POR.
The District Scout Council is the body to which the District Board of Trustees is accountable and the role and constitution of the District Scout Council is also governed by POR.
Investment Powers
Powers of investment are conferred upon the Scout Association by its Royal Charter and limit the manner in which funds may be invested. Any investments held must be registered in such a way as to show that they are held on trust for the Charity and that they are not the private property of individuals including those appointed as trustees.
Related Parties
'Waterside Lodge' is the Charity's District Headquarters building situated on Marine Drive, Southport, Merseyside. During the period covered by this report the Charity owned a company limited by guarantee (Waterside Lodge Southport Ltd.) which operates Waterside Lodge on the Charity’s behalf.
Waterside Lodge provides meeting and activity facilities for all members of Sefton North District Scout Council. Additionally, Waterside Lodge and its facilities are available for use by other community groups (a condition of lottery funding received) and are also hired to third parties on a commercial basis.
On 28 February 2023 Samuel Robinson and Raymond Hardman were trustees of the Charity and directors of Waterside Lodge Southport Limited.
Review of the Activities and Future Developments
The Charity provides the supporting framework for individual Scout Groups throughout Southport and Formby. Locally, this is provided by teams of District Lead Volunteers, administrators and supporters who provide the necessary resources and support. At the end of January 2024 the Charity had 1,274 registered members with the Scout Association of which 962 were youth members.
Significantly, at a local level, the Charity has developed a District Headquarters and training facility, known as Waterside Lodge. This provides unparalleled facilities and opportunities to members in Southport, Formby and beyond.
The facility continued to enjoy an excellent level of usage during the period of this report. Usage has been by both members and non-members of the Scout Association.
The trustees are pleased to report that the Charity has continued to secure grants and donations to develop the facilities and to purchase new equipment.
Reserves Policy & Risk Management
The Trustees constantly monitor the Charity's activities in order to determine future policies and to assess the risks to which it is exposed.
As indicated previously the Charity is part of the Scout Association and as such is governed by POR. The Trustees are satisfied that the Charity operates within POR and by virtue of compliance with POR the Charity is provided with the security that exposure to major risks has been mitigated.
The Charity owns a limited company which has assumed the daily management/ operation of Waterside Lodge. This Company has developed a risk management strategy approved by the Trustees.
Financial statement
The financial statement for the period 01 March 2023 to 29 February 2024 is attached to this report. It has been approved by the Trustees and is accompanied by the associated Independent Examiner’s Report. This Independent Examiner’s Report does not indicate any problems associated with the finances of the Charity.
It can be noted from the financial statement that the limited company continues to provide many of the day to day expenses associated with the running of Waterside Lodge and the activities that it provides. The Trustees are pleased that the Charity is receiving such assistance from Waterside Lodge Southport Ltd. Additionally, Waterside Lodge Southport Ltd. has provided the Charity with charitable donations in the form of additional development of our premises, much needed structural repairs and equipment and cash.
This report together with the information contained within the financial statement was approved by the Trustees and was signed on behalf of the Trustees by the District Chair.
M Constantine District Chair
For and on behalf of the Trustees of Sefton North District Scout Council.
June 2024
Sefton North District Scout Council Registered Charity No 521672 Receipts and Payments Accounts For the year ended 29 February 2024
| Total | Total | |||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| Funds | Funds | 29.02.2024 | 28.02.2023 | |
| Receipts | ||||
| Grants Received | 1,913 | - | 1,913 | 3,667 |
| Minibus income | 3,385 | - | 3,385 | 2,873 |
| Scout Association membership fee | 62,986 | - | 62,986 | 57,418 |
| Badges Income | 195 | - | 195 | 786 |
| Scouting activities and events | 29,870 | - | 29,870 | 25,473 |
| Donation received | 8,042 | - | 8,042 | 20,595 |
| Interest received | 723 | - | 723 | 98 |
| Total Receipts | 107,113 | - | 107,113 | 110,910 |
| Payments | ||||
| Direct Charitable | ||||
| Scouting activities and events - COS | 38,212 | - | 38,212 | 31,393 |
| Scout Association membership fee | 43,225 | - | 43,225 | 41,252 |
| Badges | 340 | - | 340 | 1,084 |
| Personal accident Insurance | 94 | - | 94 | 94 |
| Minibus Expenses | 3,006 | - | 3,006 | 1,540 |
| 84,877 | - | 84,877 | 75,363 | |
| Administration & General | ||||
| Insurance | 170 | - | 170 | 150 |
| Accountancy | 1,680 | - | 1,680 | 1,620 |
| Bank charges and Interest | 451 | - | 451 | 227 |
| Professional charges | 3,240 | - | 3,240 | - |
| Miscellaneous Expenses | 1,248 | - | 1,248 | 1,112 |
| 6,789 | - | 6,789 | 3,109 | |
| Assets Purchases Less Sales | - | 12,664 | ||
| Payments In advance | - | |||
| Total Payments | 91,666 | - | 91,666 | 91,136 |
| Net Receipts /(Payments) | 15,447 | - | 15,447 | 19,774 |
| Cash fund last year end | 72,165 | 323 | 72,488 | 52,714 |
| Cash fund this year end | 85,585 | 323 | 85,908 | 72,488 |
Sefton North District Scout Council Registered Charity No 521672 Statement of Assets & Liabilities For the year ended 29 February 2024
| Total | Total | |
|---|---|---|
| 29.02.2024 | 28.02.2023 | |
| Cash Funds | ||
| Cash at Bank - Unrestricted | 85,585 | 72,165 |
| Cash at Bank - Restricted | 323 | 323 |
| 85,908 | 72,488 | |
| Assets retained for Charity use | ||
| Property - Restricted | 18,475 | 18,475 |
| Property - Un restricted | 700,721 | 700,721 |
| Equipment , F & F- Restricted | 143,716 | 141,688 |
| Equipment , F & F- Un restricted | 164,326 | 164,326 |
| Minibus / YN 63 EUZ- Un restricted | 18,248 | 18,248 |
| 1,045,486 | 1,043,458 | |
| Liabilities | ||
| KA Farr & co invoice | 1,680 | 1,620 |
| Sefton North District Scout Council Registered Charity No 521672 Analysis of Funds For the year ended 29 February 2024 |
|
|---|---|
| 01.03.2023 29.02.2024 Opening Closing Movement Cash & Bank balance Current Account( unrestricted ) - HSBC /2141 2302 15,856.46 20,917.03 5,060.57 Deposit Account( unrestricted ) -HSBC /2141 2310 39,310.71 44,523.73 5,213.02 District Cubs - HSBC /4153 9183 169.14 1,443.83 1,274.69 Spearhead Explorers - HSBC /4150 9632 8,513.57 7,753.18 - 760.39 Endeavour Explorers - HSBC /4153 9191 1,619.89 1,808.84 188.95 Griffin Cash 13.81 213.81 200.00 Griffin Explorers -Lloyds 0147 1316 1,759.39 1,734.09 - 25.30 Griffin Explorers -Lloyds 0147 2428 2,640.39 1,311.23 - 1,329.16 Vikingar ESU -HSBC /6088 5584 939.94 2,088.52 1,148.58 Spitfire Explorer Scouts - Coop /384900 1,341.63 1,440.37 98.74 Fund Held on Behalf of Network (Restricted) 249.61 249.61 - Training Fund (Restricted) 73.51 73.51 - Minibus Account - 2,349.95 2,349.95 72,488.05 85,907.70 13,419.65 Represented by Restricted Reserve Fund Held on Behalf of Network 249.61 249.61 0.00 Training Fund (Restricted) 73.51 73.51 0.00 323.12 323.12 0.00 Allocated Reserve Waterside Lodge Development Fund (Allocated) 14,705.09 14,375.09 (330.00) District Development Fund (Allocated) 400.00 400.00 0.00 District Hardship Fund (Allocated) 876.01 576.01 (300.00) Jamboree Fund (Allocated) 763.70 0.00 (763.70) Minibus Fund (Allocated) 1,923.36 0.00 (1,923.36) Beaver Fund (Allocated) 891.97 891.97 0.00 Skelton Bounty Fund (Allocated ) 0.00 1,112.50 1,112.50 19,560.13 17,355.57 (2,204.56) Unrestricted Reserve operated by District Treasurer 35,607.04 50,435.14 14,828.10 Unrestricted Reserve operated by Units District Cubs - HSBC /4153 9183 169.14 1,443.83 1,274.69 Spearhead Explorers - HSBC /4150 9632 8,513.57 7,753.18 (760.39) Endeavour Explorers - HSBC /4153 9191 1,619.89 1,808.84 188.95 Griffin Cash 13.81 213.81 200.00 Griffin Explorers -Lloyds 0147 1316 1,759.39 1,734.09 (25.30) Griffin Explorers -Lloyds 0147 2428 2,640.39 1,311.23 (1,329.16) Vikingar ESU -HSBC /6088 5584 939.94 2,088.52 1,148.58 Spitfire Explorer Scouts - Coop /384900 1,341.63 1,440.37 98.74 16,997.76 17,793.87 796.11 72,488.05 85,907.70 13,419.65 |
Independent Examiner's Report to the Trustees of the Sefton North District Scout Council
I report on the accounts of the District for the year ended 29 February 2024, which are set out on pages 1 and 2.
Respective responsibilities of the trustees and examiner
under section 144 of the Charities Act 2011 ( the 2011 Act ) and that an independent examination is needed
It is my responsibility to :
examine the accounts under section 145 of the 2011 Act ;
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5) of the 2011 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 Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts, and seeking explanations the 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 connections with my examination , no matter has to come to my attention;
- 1 which given me reasonable cause to believe that , in any material respect , the requirements: to keep accounting records in accordance with s.130 of the Charities Act 2011;and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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
K A Farr & Co
6-8 Botanic Road
Churchtown Southport Merseyside PR9 7NG
Date : 06/06/2024