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2023-04-30-accounts

Trustees' Annual Report

For the period

From (start date) **0 ** 1 0 5 2 2 3 0 **0 ** 4 2 3
Section A Reference and administration details
Charity name
Castle Morpeth District Scouts
Other names the charity is known by
Registered charity number (if any)
5
2
2
4
1
1
HQ registration number
1
0
0
0
1
7
2
6
Charity’s principal address
4 High House Close
Morpeth
Postcode
N
E
6
1
2 B
L
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Names of the charity trustees who manage the charity
(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
ChrisEldridge
Secretary
Treasurer
Duncan McDonald
Neil Frsaer
Peter Berry
District Commissioner
Trustee Name
Dates acted if not for
whole year
Office (if any)
BarryHirst
Graham Langston
ChrisHolt
IanShaw
RichardWalker
Chairperson
Ian Morley
EllenGlenn
Jennifer Barnes
Simon White
Castle Morpeth District Scouts

Names and addresses of advisers (optional information but encouraged as best practice) (These will be published in the annual report of the charity)

Type of advisor Name Address

1 LT700001 (3rd December 2018)

Structure, governance and management

Section B

Description of the charity’s trusts

Type of governing document The District's governing documents are those of the 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. (e.g. trust deed, constitution) How the charity is constituted The District is a trust established under its rules which are common to all Scouts. (e.g. trust, association, company) Trustee selection methods The Trustees are appointed in accordance with the Policy, (e.g. appointed by, elected by) Organisation and Rules of The Scout Association.

Additional governance issues (optional information but encouraged as best practice)

You may choose to include additional information, where relevant, about:

Policies and procedures adopted for: a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them

The District is managed by the District Executive Committee, the members of which are the ‘Charity Trustees’ of the 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 meets every 3 months. Members of the Executive Committee complete 'Essential Information for Executive Committee' training within the first 5 months of joining the committee. This District Executive Committee exists to support the District Commissioner 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 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; Appointing District Administrators and Advisors other than those who are elected.

2 LT700001 (3rd December 2018)

Section B Structure, governance and management (continued)
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:
The District has sufficient contents insurance in place to
mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The
District through the capitation fees contributes to the Scout
Associations national accident insurance policy. Risk
Assessments are undertaken before all activities.
Reduced income from fund raising. The District is primarily
reliant upon income from subscriptions, a capitation payment
from Groups and fundraising. The District does hold a
reserve to ensure the continuity of activities should there be
a major reduction in income. The Committee could raise the
value of subscriptions and capitation levy 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 cohort or the unit as
wholethen there would have to be a contraction, cosolidation
or closure of a cohort. In the worst case scenario the
cpmlete closure of the Explorer unit.
Reduction or loss of members. The District provides
activities for all young people aged 14 to 18. If there was a
reduction in membership in a particular cohorttion or the unit
as 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 Unit.
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 and a comprehensive insurance policies to ensure
that insurable risks are covered.

3 LT700001 (3rd December 2018)

Section C Objectives and activities
Summary of the objects of the charity set
out in its governing document
Summary of the main activities in relation
to these objects
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 their Promise.
The District offers a wide programme of development
activities appropriate to the age group of the Explorer Scouts
based upon the programme set out by the Scout
Association. This includes the opportunity to take part in the
Duke of Edinburgh Award Scheme

Additional details of the objectives and activities (optional information but encouraged as best practice)

Youmay chooseto include further
statements, where relevant, about:
• policy on grantmaking;
• contribution made by volunteers;
• policy on investments.
Public benefit statement
The District has a Fund which came from a legacy from a
previous District Treasurer. This fund is used to encourage
all scouts in the District to participate in activities run with the
intention of increasing knowledge about International
Scouting. It is also availble to help where financial assistance
is required for members to participate in activities. The
Fund has a value of approximately £40,000
The District meets the Charity Commission's public benefit
criteria under both the advancement of education and the
advancement of citizenship or community development
headings.

4 LT700001 (3rd December 2018)

Section D

Achievements and performance

Summary of the main achievements of the charity during the year The District provided the best programme that it was able to.

Section E Financial Review
Quantify and explain any designations
Brief statement of the charity’s policy on
reserves
Reserves Policy
The District held reserves of approximately £13,000 against
this at year end.
The District's policy on reserves is to hold sufficient
resources to enable cash flow to be positive, and 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 of
£12,000. (£6,000 for District costs and £6,000 for Explorer
costs. These figures are reguarly reviewed)
The Legacy Fund is not considered to be part of the
reserves as it is a designated fund.

Further financial review details (optional information)

You may choose to include additional information, where relevant, about: • the charity’s principal sources of funds (including any fundraising); The District had an annual income of £66,794 and expenditure of £83,038 giving a deficit for the year of £16,244 £10,000 of expenditure is a 5 year loan to the 4th Morpeth Scout Group. • investment policy and objectives; Investment Policy The District does not have sufficient funds to invest in longer term investments. The District has therefore adopted a risk averse strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies. 5 LT700001 (3rd December 2018)

Section F Other Optional Information
Plans for future periods (details of any
significant activities planned to achieve
them)
To continue to offer excellent Scouting Programme

Section G Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Date
Position (eg Secretary, Chair)
Duncan McDonald Duncan McDonald Duncan McDonald Duncan McDonald Duncan McDonald Duncan McDonald Chris Holt
Duncan McDonald Chris Holt
Chair Treasurer
0
8
0
7
2
3
0 8 0 7 2 3

6 LT700001 (3rd December 2018)

Castle Morpeth District Scouts (Charity no. 522411) Receipts and Payments Account

Year start date

Year end date

For the year May 1 2022 To April 30 2023 from

Receipts and payments

Receipts Unrestricted
funds
£
34,327
202
200
-
1,539
36,268
-
-
-
1,706
243
1,949
269
361
630
2
-
-
-
2
38,849
Unrestricted
funds
£
34,327
202
200
-
1,539
36,268
-
-
-
1,706
243
1,949
269
361
630
2
-
-
-
2
38,849
Explorer funds
H Rotstein
funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,328
-
27,328
-
-
617
-
-
-
-
-
-
-
617
27,328
617
2022/23
Explorer funds
H Rotstein
funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,328
-
27,328
-
-
617
-
-
-
-
-
-
-
617
27,328
617
2022/23
Explorer funds
H Rotstein
funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,328
-
27,328
-
-
617
-
-
-
-
-
-
-
617
27,328
617
2022/23
Explorer funds
H Rotstein
funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,328
-
27,328
-
-
617
-
-
-
-
-
-
-
617
27,328
617
2022/23
Total funds
£
34,327
202
200
-
1,539
36,268
-
-
-
1,706
-
243
-
1,949
269
361
27,328
27,958
619
-
-
-
619
66,794
-
66,794
2021/22
Total funds
£
Donations, legacies and similar
income
Membership subscriptions 34,327 31,017
Donations 202 -
Legacies 200 -
Gift Aid -
2020 Stannington Membership subs 1,539 -
Sub total 36,268 31,017
Grants
Maintenenace grant - -
Other grants - -
Sub total - -
Fundraising events (gross)
WSJ SumUp Donations 1,706 659
6th Morpeth Charity Donation 250
AGM / Talent Show 243 40
St George Talent Show 95
Sub total 1,949 1,044
Other Income
Insurance 269 304
District Badges 361 277
District Explorers 16,575
Sub total 630 17,156
Investment income
Bank interest 2 349
Building Society interest - -
The Scout Association Short Term
Investment Service
- -
Other investment income - -
Sub total 2 349
Total Gross Income
Asset and investment sales, etc.
Total receipts
49,566
- - - - -
38,849 27,328 617
38,849 27,328 617 66,794 49,566

1 of 3

LT700003 July 2021)

Castle Morpeth District Scouts (Charity no. 522411) Receipts and Payments Account

For the year from

Year start date

May 1 2022

Year end date

To April 30 2023

Receipts and payments

2022/23

2021/22

2022 2022 /23 /23 2021/22
Payments Unrestricted
funds
£
33,486
-
947
181
471
242
495
67
103
1,345
784
38,121
194
100
-
-
294
38,415
Explorer funds
£
31,373
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31,373
-
-
-
-
-
31,373
H Rotstein
funds
£
-
-
-
-
-
-
-
-
3,250
-
-
-
-
-
10,000
13,250
-
-
-
-
13,250
Total funds
£
Total funds
£
Charitable Payments
Membership subscriptions paid on
(National/County/Area/District)
33,486 33,486 26,697
District Explorers - 31,373 22,280
Badges - 645
Awards Evening / AGM 947 947 360
Talent Show Prizes 181 181 221
St George's Day 471 471 190
Young Leader Training 242 242 390
Insurance 495 495 546
Poppy Wreaths 67 67 77
Donation to WSJ participants 3,250 24
MPC Licence 103 103 89
SumUp card reader - 22
WSJ SumUp Donations 1,345 1,345 659
OSM Refunds/6th Morpeth Charity 784 784 250
Room Hire - 14
Loan To 4th Morpeth Scouts 10,000
Sub total 38,121 82,744 52,464
Fundraising expenses
Recruitment Christmas Cards 194 194 380
Expenses and Mileage 100 100 -
Detail 3 - - -
Other fundraising costs - - -
Sub total 294 294 380
Total Gross Expenditure
Asset and investment
Total payments
Net of receipts/(payments)
Transfers between funds
Cash funds last year end
Cash funds this year end
52,844
- - - - -
38,415
434
-
7,182
7,616
31,373
- 4,045
-
10,525
6,480
13,250
- 12,633
-
41,612
28,979
52,844
434 - 4,045 - 12,633 - 16,244 - 3,278
- - - - -
7,182 10,525 41,612 59,319 62,597
7,616 6,480 28,979 43,075 59,319

2 of 3

LT700003 July 2021)

Castle Morpeth District Scouts (Charity no. 522411) Receipts and Payments Account

For the year from

Year start date

May 1 2022

To

Year end date

April 30 2023

Statement of assets and liabilities at the end of the year

Unrestricted
funds
£
Cash funds
Bank current account
6,537
Bank deposit account
1,079
Building society account
-
The Scout Association Short Term
Investment Service
-
Cash/Floats
Total cash funds
7,616
(agree balances with receipts andpayments a/c)
ok
Other monetary assets
5 year Loan to 4th Morpeth
Debts due from the
County/Area/District/Group
1,278
Insurance claim
-
Sub total
1,278
Investment assets
Investment property - detail
-
Quoted investments
-
Other investments - detail
-
Sub total
-
Non monetary assets for
Badge stock
-
Shop stock
-
Other stock
-
Scouting equipment, furniture etc
35,000
Other
-
Sub total
35,000
Liabilities
Accounts not yet paid
Expenses incurred but not invoiced
-
Subscriptions not yet paid
-
Loan - detail
-
Other liabilities
-
Sub total
-
Unrestricted
funds
£
Cash funds
Bank current account
6,537
Bank deposit account
1,079
Building society account
-
The Scout Association Short Term
Investment Service
-
Cash/Floats
Total cash funds
7,616
(agree balances with receipts andpayments a/c)
ok
Other monetary assets
5 year Loan to 4th Morpeth
Debts due from the
County/Area/District/Group
1,278
Insurance claim
-
Sub total
1,278
Investment assets
Investment property - detail
-
Quoted investments
-
Other investments - detail
-
Sub total
-
Non monetary assets for
Badge stock
-
Shop stock
-
Other stock
-
Scouting equipment, furniture etc
35,000
Other
-
Sub total
35,000
Liabilities
Accounts not yet paid
Expenses incurred but not invoiced
-
Subscriptions not yet paid
-
Loan - detail
-
Other liabilities
-
Sub total
-
Unrestricted
funds
£
Cash funds
Bank current account
6,537
Bank deposit account
1,079
Building society account
-
The Scout Association Short Term
Investment Service
-
Cash/Floats
Total cash funds
7,616
(agree balances with receipts andpayments a/c)
ok
Other monetary assets
5 year Loan to 4th Morpeth
Debts due from the
County/Area/District/Group
1,278
Insurance claim
-
Sub total
1,278
Investment assets
Investment property - detail
-
Quoted investments
-
Other investments - detail
-
Sub total
-
Non monetary assets for
Badge stock
-
Shop stock
-
Other stock
-
Scouting equipment, furniture etc
35,000
Other
-
Sub total
35,000
Liabilities
Accounts not yet paid
Expenses incurred but not invoiced
-
Subscriptions not yet paid
-
Loan - detail
-
Other liabilities
-
Sub total
-
Explorer funds
H Rotstein
funds
£
£
6,480
-
-
28,979
-
-
-
-
-
-
6,480
28,979
ok
ok
-
10,000
-
-
-
-
-
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
30th April 2023
Explorer funds
H Rotstein
funds
£
£
6,480
-
-
28,979
-
-
-
-
-
-
6,480
28,979
ok
ok
-
10,000
-
-
-
-
-
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
30th April 2023
Explorer funds
H Rotstein
funds
£
£
6,480
-
-
28,979
-
-
-
-
-
-
6,480
28,979
ok
ok
-
10,000
-
-
-
-
-
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
30th April 2023
Explorer funds
H Rotstein
funds
£
£
6,480
-
-
28,979
-
-
-
-
-
-
6,480
28,979
ok
ok
-
10,000
-
-
-
-
-
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
30th April 2023
Total funds
£
13,017
30,058
-
-
-
43,075
ok
10,000
1,278
-
11,278
-
-
-
-
-
-
-
35,000
-
35,000
-
-
-
-
-
-
Total funds
£
13,017
30,058
-
-
-
43,075
ok
10,000
1,278
-
11,278
-
-
-
-
-
-
-
35,000
-
35,000
-
-
-
-
-
-
30th April
2022
Total funds
£
16,630
42,689
-
-
59,319
ok
-
1,539
-
1,539
-
-
-
-
-
-
-
34,171
-
34,171
784
-
-
-
-
784
Total net assets 43,894 6,480 38,979 89,353 95,813

The above receipts and payments account and statement of assets and liabilities were approved by the Trustees on 8th July 2023 and signed on their behalf by

ehalf by
Chis Holt
Signature
Duncan McDonald
Print Name
Duncan McDonald Duncan McDonald Chair
Chis Holt Chris Holt Assistant Treasurer

3 of 3

LT700003 July 2021)

Independent examiner's report to the trustees of Castle Morpeth District Scouts l ¥eport to the trustees on my ex&rrMnatson of the accounts ofthe Castle Mon)eth Distrirt Scouts for the ye¥1 ended April 2023. .Resportsibiiities and basis of report A5 the charrty tnjstees of the Castle Morpth DistrKt Scouts you are resc•JrtsibLefor the p￿aration of the accounts in ac£oT(5ance with the ye4u1revE￿nts of the Claritie5 Act 2011 Ilhé Act'l. I report in respedof my examinion of the Castle Mi)rpeth Distrs=tScouts accounts carried out under sectw 145 of the 2011 Art a￿1 in carryin9 0th my examination I have followed all th appifcable DirectloTrs g5ven by the Charity c0mrnis￿n UTHr sect￿Tr 14515llbl othe ACL Independent examins statement I have completed my examiDatiorL I conftsiyk that rKS matetiaL matters have £ometo my attention in connection WiTh the examination 94ving Fne C4Lt5e tD believe that in ?ry material respect 3ccounting records were not kept in rÈspect of the Castte Morpeth District Scouts as required by 5ect)n 130 of thè A¢ or 2. the èc£ounts do not acc(*d withthts5e record& I hé¥0 no concems and have come auoss no ather rrtr3tters in conned1￿ with the èxarniftation to wh&ch attention Shou￿ be drawn in this repJrL in order to ￿able a proper unds5tandKKJ cf thè to be rèoehÈd. Signe(L. Name: Address.. Simon Prip.gle 20 Queensway lorpeth NE612BG Datw. 119123