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2022-04-30-accounts

Charity registration number 524593

NUNEATON DISTRICT SCOUTS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

NUNEATON DISTRICT SCOUTS

LEGAL AND ADMINISTRATIVE INFORMATION

District Programme Team

District Commissioner

District Youth Commissioner ADC Beavers ADC Cubs ADC Scouts

District Explorer Commissioner District Network Commissioner Water Activities Advisor

Mrs S Marshall Mr S Haynes Vacant Mr S Marshall Ms K Marshall Mr N Horbury Mr T Ind Mr P Merchant Vacant Mr K Haynes

(Resigned 30 September 2022) (Appointed 19 October 2022)

(Resigned 30 September 2022) (Appointed 22 April 2022) (Resigned 01 November 2021) (Appointed 21 December 2021)

District Executive Committee

Chairman Mrs S Horbury Secretary Vacant Treasurer Mr P Nelmes Appointments Secretary Mr S Wright Executive Member Mr D Keach Executive Member Mr K Haynes Executive Member Mr P Merchant Executive Member Mr S Marshall Gang Show Representative Mrs S Hopkins

(Resigned 08 February 2022)

Charity number 524593

Independent examiner

Jerroms Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH

NUNEATON DISTRICT SCOUTS

CONTENTS

Page
District Team report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12

NUNEATON DISTRICT SCOUTS

DISTRICT TEAM REPORT FOR THE YEAR ENDED 30 APRIL 2022

The District Team present their annual report and financial statements for the year ended 30 April 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The charity's objects are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. Nuneaton Scout Council carries out this purpose across Nuneaton via 10 local groups.

Nuneaton District Scout Council supports the strategies of The Scout Association.

For the next five years, 2018-2023, we will engage in the Skills for Life strategy which has developed from Scouting for All.

Our Mission

Our Values

Our Goals

To support the achievement of these Goals, we will focus on three pillars of work:

People

Perception

Programme

The District Team have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

NUNEATON DISTRICT SCOUTS

DISTRICT TEAM REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022

Achievements and performance

This year we welcomed back Face-to-Face Scouting after the COVID Pandemic even though at the start there was a restriction on numbers to help protect our Adults and young people in line with the Government requirements but it was lovely to see our Groups get back to what they do best by providing good scouting activities for all our young people. With the pandemic our membership numbers did take a hit in all our Groups but I am happy to report that they are now starting to increase and we are looking to be back to where we were pre pandemic. Going forward we need to start to build on these numbers with both our young people and adult volunteers to ensure we have a stable foundation for the future.

All Groups have been offering Nights Away experiences, visits to local attractions and also have had visitors back into our headquarters from areas such as the Emergency Services, Guide Dogs for the Blind, Martial Arts Clubs. They have also been completing lots of Challenge and Activity badges and it had been a pleasure to see that we have been able to present our Chief Scout top awards in all sections across the District. This is a credit to all our leaders who provide such a variety of activities for our young people to enjoy and gain more skills for life.

Even though we were still not able to put any big District events on the District Team started to look at what events will take place over the next 12 months and they are looking to put on a variety of events such as Sports Days, Activity days, Scout Service Weekends, trip to RAF Cosford and plan the District Camp for 2023 which I know will be a great event.

The District are looking forward to our postponed Canada Adventure in August 2022 and have started to plan for the next International Experience to Normandy in France for 2023. These trips provide a wonderful experience to our young people for them to travel to foreign places and immerse themselves in local cultures.

Gang Show returned in March 2022 with a reduced cast number but it was such a great show and we had a lot of great reviews but it was just nice to see our young people on the stage again thoroughly enjoying themselves. The amount of work that gets put in by the cast is amazing and it never fails to impress us in what they can achieve in such a short space of time.

Our volunteer adults also took this time ensure all mandatory training was up to date and completed the Woodbadge through the various training sessions that have been available online.

We will be looking to work further on the new transformation objectives that have been put in place by the Scout Association over the next 12 months to help to support the growth in our membership, forge great partnerships with the local communities and try to be inclusive with regards to Gender, Disability and Ethnicity.

Nuneaton District has a solid foundation with a great team of adult volunteers providing exciting and dynamic programmes for the young people of the area, teaching life skills as well as having plenty of fun along the way.

Financial review

During the year income of £52,149 was used to fund our charitable activities.

Our reserves policy is to hold sufficient resources to continue the charitable activities of the District should income or fund-raising activities fall short of expectations and to enable the District to underwrite its planned programme of activities (including large scale events).

None of the funds managed are in deficit and no assets are held by the Charity in the capacity of custodian trustee.

The District has adopted a low risk investment strategy and all funds are held in current accounts and interest bearing accounts, using only mainstream banks.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The District Team considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

NUNEATON DISTRICT SCOUTS

DISTRICT TEAM REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022

Structure, governance and management

The Nuneaton District Scout Council is a trust established under the rules which are common to all Scout Councils as prescribed within the Policy, Organisation and Rules of the Scout Association. Trustees are recruited and appointed in accordance with the relevant sections of the above.

Nuneaton District Scout Council is registered with the Charities Commission, number 524593.

The Trustees have in place systems and internal controls that are designed to provide reasonable reassurance against material mismanagement or loss. These include 2 signatories/ authorisers for all payments, comprehensive insurance policies to ensure that insurable risks are covered and regular reports and risk assessments by those seeking to /or running events or activities on behalf of the Scout County.

The Charity meets the Charity Commission public benefit criteria under both the advancement of education and the advancement of citizenship/community development.

The Charity has no principal office. The public address for correspondence is 187 Attleborough Road, Nuneaton, CV11 4JN

The District Team who served during the year and up to the date of signature of the financial statements are listed charities information page.

There has been the following changes in the District Team.

There has been the following changes in the Executive Committee

The District Team report was approved by the Board of District Team.

S Haynes District Team

Mr S Wright District Team

Mrs S Marshall District Team

Dated: 27 October 2022

NUNEATON DISTRICT SCOUTS

INDEPENDENT EXAMINER'S REPORT TO THE DISTRICT TEAM OF NUNEATON DISTRICT SCOUTS

I report to the District Team on my examination of the financial statements of Nuneaton District Scouts (the charity) for the year ended 30 April 2022.

Responsibilities and basis of report

As the District Team of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Jerroms

Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH

Dated: 27 October 2022

NUNEATON DISTRICT SCOUTS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2022

Notes
Income from:
Charity Income
2
Adventurous activities
3
Investments
4
Total income
Expenditure on:
Charitable Expenses
5
Adventurous activities
6
Total resources expended
Net income/(expenditure) for the year/
Net movement in funds
Fund balances at 1 May 2021
Fund balances at 30 April 2022
2022
£
51,636
513
-
52,149
44,871
1,894
46,765
5,384
94,027
99,411
Total
2021
£
33,595
60
209
33,864
33,260
2,914
36,174
(2,310)
96,337
94,027

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

NUNEATON DISTRICT SCOUTS

BALANCE SHEET

AS AT 30 APRIL 2022

2022
Notes
£
Fixed assets
Tangible assets
7
Current assets
Stocks
8
5,263
Debtors
9
75,733
Cash at bank and in hand
119,403
200,399
Creditors: amounts falling due within
one year
10
(110,385)
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
Designated funds
12
47,368
General unrestricted funds
52,043
£
9,397
90,014
99,411
99,411
99,411
2021
£
3,172
65,761
91,686
160,619
(78,407)
44,274
49,753
£
11,815
82,212
94,027
94,027
94,027

The financial statements were approved by the District Team on 27 October 2022

S Haynes District Team

Mr S Wright District Team

Mrs S Marshall District Team

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

1 Accounting policies

Charity information

Nuneaton District Scouts is a uniformed youth group.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the District Team have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the District Team continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the District Team in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the District Team for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Membership subscriptions are payable in advance for a year ending on the 31st March.

Income from trading activities include income earned from fundraising events and trading activities to raise fund for the charity. Income is received for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Gangshow Costumes 10% Straight Line
Activity Equipment 20% Straight Line
Water Activities Equipment 20% Straight Line
Shooting Equipment 20% Straight Line
Climbing Equipment 20% Straight Line
Axe Throwing Equipment 20% Straight Line
Archery Equipment 20% Straight Line

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022

1 Accounting policies

(Continued)

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2 Charity Income

Membership Subscriptions
Donations
Badge Income
Gangshow
International Experiences
2022
£
31,016
1,130
4,711
14,779
-
51,636
2021
£
30,421
-
2,924
200
50
33,595

3 Adventurous activities

Adventurous activities
Water Activities
Archery
Axe Throwing
2022
£
386
10
117
513
2021
£
60
-
-
60

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

4
5
6
Investments
Bank Interest
Charitable Expenses
Charitable Payments
Capitation
Gangshow
Badges
Support costs
Adventurous activities
Depreciation and impairment
Water Activities
Axe Throwing
2022
£
-
2022
£
28,616
11,685
4,114
456
44,871
44,871
2022
£
1,716
170
8
1,894
1,894
2021
£
209
2021
£
29,082
1,440
2,419
319
33,260
33,260
2021
£
2,766
148
-
2,914
2,914

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022

7
Tangible fixed assets
Gangshow
Costumes
Activity
Equipment
Water
Activities
Equipment
Shooting
Equipment
Climbing
Equipment
Axe Throwing
Equipment
Archery
Equipment
£
£
£
£
£
£
£
Cost
At 1 May 2021
10,500
3,106
30,015
829
1,114
1,330
286
Additions
-
-
-
-
-
345
-
At 30 April 2022
10,500
3,106
30,015
829
1,114
1,675
286
Depreciation and impairment
At 1 May 2021
3,050
2,694
27,228
497
891
831
171
Depreciation charged in the year
1,050
259
745
166
223
266
57
At 30 April 2022
4,100
2,953
27,973
663
1,114
1,097
228
Carrying amount
At 30 April 2022
6,400
153
2,042
166
-
578
58
At 30 April 2021
7,450
412
2,786
331
222
499
115
Total
£
47,180
345
47,525
35,362
2,766
38,128
9,397
11,815

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022

8
Stocks
Badge Stock
Gangshow Costume Stock
9
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
10
Creditors: amounts falling due within one year
Notes
Deferred income
11
Other creditors
Accruals
11
Deferred income
Deferred income
2022
£
4,783
480
5,263
2022
£
1,968
73,765
75,733
2022
£
106,965
2,420
1,000
110,385
2022
£
106,965
2021
£
2,664
508
3,172
2021
£
1,227
64,534
65,761
2021
£
76,576
831
1,000
78,407
2021
£
76,576

The income that has been deferred is in respect of deposits received for future events.

NUNEATON DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022

12 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Balance at
1 May 2021 resources expended
30 April 2022
£ £ £ £
Gangshow 19,274 14,779 (11,685) 22,368
Specific fund 25,000 - - 25,000
44,274 14,779 (11,685) 47,368

13 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).