AVON VALE DisfRicf SCOUT COUNCIL {SCOUT ASSOCIATION NO. 120621971 TRUSfEES' REPORT AND RECEIPTSAND pAyMErS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 REGISTERED CHARrrY NO. 524623
AVON VALE DlStRICT SCOUT COUNCIL REGISTERED CHARrrY NO. 524623 YEAR ENDED 31 MARCH 2023 CONTENTS Page REPORT OF THE TRUSTEES INDEPENDENT EXAMINERS, REPORT RECEIPTS AND PAYMETr¥fs ACCOUNT STATEMENT OF SE[s AND LIABILITIES NOTES TO THE ACCOUNTS 9-14
AVON VALE DisfRICT SCOUT COUNCIL REGisfERED CHARITY No. 524623 TRUSfEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2023 The Trustees present their report, with the Financ1 SLitements of the Charity. ft>r the year ended 31 March 2023, in accordance wrth the Chartvs trust deed and the Charities Act 2011. Section A Reference and Administration Detsiis Charlty's prlndpal address: Tim Smeaton 14 Gibbs Ck¥se Lower Moor Pershore WRIO 2NQ Scout AsSOCi•tlon Number. 12062197 Charlty Number: 524623 Presldent: Vacant Vlce Presldent: Vacant Ufe Membevs: Peter Lip Trustees (ExQlfldo): Temi lff Iwthan full ar) Distritt CommissKiner. Assbstarrt District Commissp)ner-. District Chair.. District Secretary- rim Smeaton Andrew Uncles John Al¥ Jill Mustsrd {September 20221 Mary Furse lapwlnted November 20221 Rita Grimes ljuty 2022) Mark Allen (appointed September 20221 Graham Godwin lappointed November 20221 Jame5 Rowberry Distrirt Treasurer. District Explorer Scout COMM10ner District Network Commtssk)ner:
Trustees (Elerted): Steve GathergocKI C8nEron Kel Paul Lees Barbara O'mahoney Steve (Ymahoney Jo Watkins Trustees (Nomlnatrd): Ann Davies Arthur Williams Trustees (C(kopted): Roger Davles Brian Warniingion Custodlan Trustees (Abbey Road. Evesham): Chantelle Cain Cameron Kelly Michael Price James Rowberry Independent Examlner. R. Bailey, F.C.A. Sparrows Nest Wood Norton Evesham Worcs WRII 4TE Bankers: Lloyds Bank Pk 21 Broad Street Pershore Worcs WRIO IBD Insuran Broker. Unlty InsuTrnce Services Lirnited Lan¢in8 Buslness Payk Lanc1% Sussex BN15 8UG
Sertion B Structure. Governance and Management The District's governing documents are those of The kout Association. They con5t of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The PolKy. Organi5ation and Rules of The Scout Association. The Distrirt 15 a trust estsbli%hed undey its rules which are ojmmort to all The Trustees are appointed in accordan wtth the Policy. 01$at)n and Rules ofThe ScothAss0ci. The District is managed ty the Dlstritt Executfve Commitiee. the mernbers of which are the Charlty Trustees, of the District, which an educational charity. charlty trustees they are responsible for complying with legislation applicable to charrties. This indudes the registration, keepin8 proper ac- counts and making returns to the Charity Commission as appropriate. The Committee consists of the District Commissioner. nominated Chair. together with Treasurer and Secretary, and members elected by the District at the AGM, and any co-opted or nominated member5 as may be quIred. The number of co-opted or nominated members musl not exceed the number of elected member5. The District Executive meets around 5 times per year. Thls District Executive CommFttee exlsts to support the District Commlssk)ner In meetlng the responslb116tles of the appointment and to provkle support for Scout Groups, the Explorer Scout Units and Distritt Scout Network: Promotlng the development of Scouting in the DrICt and arranging for Cloperatbon wlth other organiza- The ralslng of funds and the administratlon of District finance; The insurance of persons, property and equipment: Distrirt public occasions; Assistin8 In the reCrument of leaders and other adult support: Appointing any Sub committees that may be requlred; Appointing Group Admlnistrators and Advlsors other than those who are elerted. Rlsk and Intem•l Cwtrol The Dlstrlct ExecLrtbve Committee has hyentifd the major rLsks to which they believe the Dlstrlct s exposed, these have been reviewed and systems have been established to mrtigate against them. The Distritt has In place systems of internal controls that are designed to provide aSonable assurance against material mismanagement or loss,. these include requiring two signatories for all payments. There is a requirement that the District Treasurer should be a sig- natory on all District Bank accounts, including those of Explorer unbts. This is now in place. The Distrkt Is responsible for the property and equipment owned by Explorer unlts within the District. It is also re- sponsible for Insurlng assets that belonged to Groups that have ft>lded thai have not been disposed of elsewhere. Scout Groups and ExplOr Unlts have SLrffered a bss of Incorne as a result of the cessatk)n of face to face meetings during the Covid19 pandemic and a redurtion in the numbers returning once face to face meetings were reinstated. We will continue to provlde adv¢ce and support for Groups and Explorer Units to enable them to benefbt from Gift Aid on contributions and other fund raising actrvities. The rlsks to health and safety in scoutlng ts mittgèted by the requirement for 811 groups and ExpK)rer units to complete comprehensive Risk Assessments setting Out the measures they will take to ensure that HQ guidance is followed to keep young people and adults safe. The District CommisSner 3nd Executv4e will monitor and SuppOrtth proce55.
Sertion C Objectives and Activities The objectives of the District are as a unit of the Scout AEsociation. Scouting exists to active engage and support young people in thelr personal developrnent. empowering them io make a posrtNe contribution to society. Scouting takes place when young people, in partnership wrth adults, work together based on the value5 of kouting and enjov what they are doing and havefun, take part in artvlities indoors and outdoors, leam by doin& share in spiritual refiec- tiort, takÈ responsibilrty and make choices. undertake new and challenging artr11t5 arKI make and lfve by thelr Prom- ise. The District meets the Charity Commission's public benefrt under both the advancement of education and the ad- vancement of citizenship or communlty development he3ding> Sertion D Achievements and Perfom)ance Scouling existsto actfvely engage and SUPkK)rt young people in thelr petsonal development, empoweringthem to make positive contribution to society. The District Executfve supports the Distrirt Comrnissloner by promotlng antl supportlng Scoutlng wlthin the Distrlct. There has been a gradual In¢aSe In MeMbehIp thi5 year. Crnwle, after a successfvl recruitment campaign run bv the team at Cmwle with help from Julie Turbutt from County, re-started Beaver5 and now have a full complement of Beavers and 4 leadets. Peopleton have re-stsrted S¢<ts to complete the 8roup land a even talking about Squirrels). We are now concentrating on Bredon beavers with a recwitment campaign starting in September whith will, hopefully, be as successful as Crowle and then on to Badsey, who lost their 8eaver leaders earlier this year- one retiring and one, sadty dylng. Black Ptg Explorers currently have no youth mernbets but there are rnoves to stsrt unlts at groups elsewhere. Graham Godwin has taken on the rDle of Dlstrlrt Explorer Leader so the District Leadership team Is expanding- DESC. Network ènd Scouts. The Appolntment5 Commlttee has contlnued to meet remotely via Zoom to ensure ihe tlmely approval and review of Leader5 and Assistant Leaders from across the groups and sections in the Avon Vale Oistrict. The Dlstrkt Commtssioner and Executlve wlll continue to do ewerythlng In thelr power to enable Groups to run imaginative and excitin8 SCOUtin8 progrdmmes for young people of all age5. followlng all safeguardlng guldance from H(L County and the Government. Following the closure of the 1° Pershore Scout Group and succe55ful negotiations with Warwick5hire College Group college the lease forthe Pershore Scout Group was tsken over by the DrICt from August 2022. The hut will in future be used on a regular bas by The Avonvales Scout Group, and it is hoped that this new location will enable them to continue to meet the need for scouting in Per5hore and the nevdhlx)urln8 vlltages. As a Dlstrlct facility, the hut and its surroundings provide an excellent opportunty fr>rother Gwoups to eni(ry a Tae of oUtdr scoutlng artfvities. The parcel of land at Abbey Road Evesham was sold on 11 January 2023 re5uItift8 in proceeds of £35.OCA) less assoclated fees of £5.574 being transferred to a restricted fund for the futuTr development of scouting within the District.
Section E Finanoal Review Recelpts and Payments. Statement of Assets and Liabilities, Notes to the Accounts. and the Independent Examiners Report are attached at the end of thi5 Trustees. Report. Section F Future Plans The District Executive will continue to support all Scout Groups and Distrirt Units and the District Commissioner in his work through this challenging period. The Avon Vale Distrirt Development Plan for 2023124 has been proposed in draft fomi by the Distrfct Executlve. Thls wlll be a dynamic document, put to the Annual General Meeting for end0ement and then circulated to Group Lead- ers and Executive5 for comment and suggested amendments. The 0pment Plan will be updated In the light of the feedback received and reissued to Groups. The maln tsrgets suggested are: To ensure that eath Scout GfOUP has completed a Risk Assessment for all scouting activities in each of their sections. To provide supporL where necessary. to enable Groups to grow theirsectbons and membership and provide a range of exciting scouting activities wrthin Government and HQ guidance. To recruit more adult volunteers. To encourage more parentsl engègement and fiexible volunteering. To Improve the effectl¥e operatlon of Iioirth forums in Groups and Dlstrkt To Increase the coverage of nights away and adventurous activity pemiTts Whift the Distrirt. To promote the fvll use of the ScoLrt Hut and outdoor space at Pershore College for Dlstrkt and Scout Group activities. To remain flexible in supportin8 Groups and the District to adapt to any changes proposed by Headquarters. The District Executive wlll monltor progress twards these taw. Section G Declaration The Trustees declare that this report was approved on 19 September 2023. Sned on behalf of the Trustees of Avon Vale Distrltt Sclxrt Counc John Airey District Chair Mary Furse District Secretary
INDEPENDE EXAMINER'S REPORTTO THE TRUSTEES OF AVON VALE DisfRicf SCOUT COUNaL REGisfERED CHARITY NUMBER 524623 I report to the ¢harity trustees on my examination of the accounts of the charity for the year ended 31 March 2023 which are set out on pages I to Responslbllltles and basls of report As the charty's trustees you are responsible forthe preparntion of the accounts in accordance with the requlrements of the Charities Att 20111'the Act'l. I report in respect of my eyamination of the charity's accounts carried out under section 145 of the Act and in carrylng out my examination I have followed all the applicable Directions given by the Charity Commission Lsnder section 14515llbl of the Act. Independent Examlnerfs statement I have completed my examination. I confirm that no material mattW5 have come to ny attentn in connection with the examination givlng me cause lo belwe that In èny malerial Tespert.. accounting records were not kept in TpeCt of the charlty as required by section 130 of the Art; or the attourts do not accord with those reco% I have no concerns and have come across no other matters in COnnectn with the examlnatlon lo which attention shoLbld be drawn In thts report Ir* orderto enable a proper understsndlng of the accounts to be reached. Robert Bailey. F.CA. Date.. I September 2023
AVON VALE DlSfRicfscO COUNCIL REGisfERED CHARIIY No. 5Z4623 RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2023 Recelpts mbership Subscription Inettl Income from sale of Evesham land Interest ReiVed Sertion Income Badge5 Funds from dOSu of tst Pethore Trust alc lon dosurel Sundry Income 1,362 35,Cifs 276 io li 7.S52 273 Totsl Re(elpts Payments mbership Subscrlptlon (nett) St George'5 Day Section expenses Insurance MPLC nce Legal fees Administration expenses Young Leader expenses Network Expenses Maintenance Badge5 Bank charges Sundries 95 li 3.978 52 219 5,574 514 199 121 52 24 175 259 819 24 275 Total payments Net movement In fvnd5 1,499 Cash funds last year 37.822 36,323 Cash fundsthls year end Cont'd on next
AVON VALE DISTRicf SCO COUNCIL REGISTERED CHARITY No. 524623 RECEIPTS AND PAYMENTS FOR THEYEAR ENDED 31 MARCH 2023 Restrfcted Fund- G.D. Harding Memorial Fund Opening Balan Reipts. Payments.. Closin8 Balance 745 745 745 745 Re51ricted Fund- Explorer Unit Developmnt Fund Opening Balance Recelpts: Payments.. Restricted Funds thls year end Restrfcted Fund-"Per5hore Furnl Opening Balan ReIpts. Payments: Restricted Funds thls yearend 7,S52 273 273 Restrlcted Fund."E¥esham land. Fund Opening Balance Recelpts: Payments". Restrirted Funds thls yearend 29.426 Total Restrlrted Fundsth15 yearend 3&634 1,656 The notes on pages Ioto 15form partof these accounts
AVON VALE DIsTriSCoUr COUNCIL REGISTERED CHARITY No. 524623 STATEMENT OF ASSEfs AND UABILITIES AS AT 31 MARCH 2023 tlotes Current Assets Cash I Investment Ful$ n707 37.822 Fixed Assets Total Assets 37.822 Accrued Expenses Funds of the Charlty UnstrIcted Funds Re5trirted Funds.. DD Harding Memorial Fund Explorer Unit Development Fund "Pershore Hut" Fund Evesham Land Fund 36.166 745 745 7.825 273 TOTALFUNDS 707 37 822 The notes on pages 9t0 14fomi part of these ac£ounts Approved by the Tnjstees on 19th September 2023 John Airey Districtchalr Ary Furse ti5trict Secretary
AVON VALE DisfRicr scour COUNCIL REGISTERED CHARtrY No. 524623 NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2023 Accounting Poliaes Bas•s of prÈp*Ooo) The accounts are prepared on a receiptsand payments basis in accordance with Charity CommisshoTh guidance. the Charities Act 2011 and applicable re8ulations. The accounts have been prepared under the historical cost convention with items reco8nised at cost ortransaction value uness otherwise Stated in the relevant notes to these accounts. Funds Structure Unrestricted funds comprise accumulated surpluses on the general funds and ¥e avallable to use at the discretion of the trustees in furtherance of the general tharitable objectives. Restrirted funds comprise income desi8nated to be used for speafic purposes only, and are not available for general use. Income Recognltlon All income is reco8nised once the tharity has reived the income. Interest on funds held on deposlt is induded upon de of the interest paid by the knk. Memberships subscription collected on behalf of other parts of the Scout Movement arè rèported In the ReiptS and Payments account as both Income and expenditure, but is treated as nett income for turnover purpose5. This is because these subscrlptlons are in effe¢t held asAgents. before bein8 paid out. Volunteer help- the value of any Voluntary help receT¥ed is not induded In the aco)unts but is descrbed In the trustees, annual report. Expendltu¥e Retag0th All expenditure is accounted foron a payment basis. All expenses, indudin8 SUPPOrt Costs and 8overnanee costs, are allocated or apportioned to the appli¢able expenditu headings in the statement of flnanclal actlvities. UabllStles Llability recognition- liabilities are recwised as soon asthere is a legal or construthve obll8atSon committin8 the tharitytts pay out resourtes. Assets Tan8ible assèts for use by the charity- these are capitalised if they can be used for more than one year, and cost at least £5,COI They a valued at C05t or a reasonable value on receipt. Resen$ Pollcv The Dlstria's pollcy on reserves is to hold suffioent rÈsourtes to continue the (haritable artivities of the District should income fall short. A Ltjmmon reserves policy foT Avon Vale Distrirt has been set at the reserve of £10,1) as a simple model which would coverthis qu1Ment. The balance held duringthe yearwas consistènt with this poliry. io
AVON VALE DisTricr scour COUNaL REGISTERED CHARftY No. 524623 NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2023 Investment PoliLy The District's Income and Expenditure is modestand as a consequencè doÈs not have suffiaent funds to invest in longer-terms investments such as sto(s and sh•res. The I"StriCt has therefore adopted a low risk strategy to the inveStnt of its fun(ls. All funds a held in cash using only mainstream banks or building socleties. or C.O.l.F. charltles deooslt or Investment wjunts. The DiSttt Executlve regularly monitors the levels of bank balanS and the interest rates received to ensure the District obtains maximum value and income from its banking affangements. Occasionally this may involve usin8 an account that require5 a period of noti before funds may be wthdrdwn. Before doingso the DlstrSct Extive considersthe cash flow reoulrements. Flxed Assets Land at Abbey Ro•J. E¥eshn Althou8h orfginally valued at £sfxK)the land In Evesham was subsequently sold to developer5 for £35,CO) with the completion on Ilth January 2023. Itwas subsequently decided thatthe procÈeds less associated professional fees would be ringfencÈd asa restrfaedfund. Trall¢rlCamplng Equlpment th¥nedlused by ExpknErS(out Unlts orfffjm aos¢d GfOUPS Has not been capitalised In the CoUnts. and Is recOed In the Incomelexpendlture of the separate unlts. The items purthased and used by that Bear Explorerscout iknit are insured for the followln8values:_ Trailer q989- Camping equipment £7.287. The itemslcampin8 equipment purthased and used by 8lac Pig EKplorerScout LknSt are Insured for £7,28L There Is an exclusion In respect of this equipment for theft lunless there is physi¢31 evldence of break-lnl as the equipment storage area 15 shared with other users. The Items/¢ampln8 equlpment prevlously owned by HoneyboLirne Scout Group is currently insured by Distritt forE5,CW- gendin8 disposal to otherSt C*oups/belng written off. The Trustees all glve freely of their time and expertise without any form of remuneration or other benefits in kind. No MuneratIon directly or indirertly out of the funds of the charity was paid or payable for the year to any person known to be connetted wSth aftyofthe Tnee5. Employees There were no employees duringthe year. li
AVON VALE DisfRicr scour COUNCIL REGISTERED CHARrrY No. 524623 NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2023 Restricted Fund5 G.D. Hanllng Memla1 Fund This represents a bequest reiVed in 2017from the family of the late &off Hardlw desigrtated specifically for use in respect of a bthvoods camne activlty. Explorer Unit Deblopment Fund The funds received from the bank attount held by Wyvern ESU were transferred to the Distrirt COUnt upon closure of the Unit. and itwas agreed to retain these funds for use in future development of Explorer Unlts within the DSstrlct. Pershore"Hut" Fund Following the dosure of tst Persh¢ye Scout Group, the funds iTTr a YnJst' bank account held by 1st Pershore Scout GTOUP were transferred to the tstrict upon dosure of the account. As the Distrfct has taken on the lease of the PeTshore Scout Hut. it was agreed by the Exeartive to taIn these funds separatelyto cover any future costs incurred in maitrtainingthe buildl Evesham Land Fund Following the sale of the land on abbey Road in Eve5ham the net prOedS are to be held a5 a restrfcted fund forthe future development of scoutin8 in the District. MembeThhlp WMYlpilon The nett membership expenditure of £915 is due to the l*e payment of 2023 capltatlon by Crowle group. Bank auounts ash held Dlstflct Accounts HSBC Current Account Lloyds Treasurers Account Lloyds Business Instant Saver COIF Charities Deposit Fund Black Pig Explorer Unit Great Bear Explorer Unit Cash Float: Badge Seuetary 20,871 2T3 17.n9 12.976 1,021 1312 12,750 [021 io Interest ReIVed Lloyds Instant Saver cc Investment alc (COIF) 276 12
AVON VALE DisTricf Sco COUNaL REGISTERED CHARITY No. 524623 NOTES TO THEACCOUNTS FOR THE YEAR ENDING 31 MARCH 2023 li Sectlon Funds Income Ewnses 3L3.2023 Black Pi8 ESU Great Bear ESU 1021 1,021 2.312 3,978 Contln8ent Uabllltles The TN$tees confirm that there were nocontingent liabilities at the balance Sheet date and that none have SubSequenV arisen. 13
AVON VALE DISTRICT scour COUNCIL REGISTERED CHARITY No. 524623 NOTESTOTHEACCOUNTS FOR THEYEAR ENDING 31 MARCH 2023 Blad( Pig Explorer Unit. Income axl Expenditure ALxThmt & Bala Sheetforthe yearto 31 Marth X Income Subs Gift Aid reclaimed KISC2021- Insuran refund Other Total In(x)n 274 250 Expenrfituye Capitation Other Total Expenses Net Surplusl{ioss) for perlod 595 Balance Sheet as at 3tst Manth 2023 Openin8 bank balance SurplusllL05sI for period aosin8 bank balan L021 87 934 14
AVON VALE DISTrICTSCOUTCOUNCIL REGISTERED CHARITY No. 524623 NOTESTO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2023 14 Great Be* Expl(¥er UNt- and EXpendIe Account & B4•Ke Sheet for the yearto 31 Marth 21ll3 Income Subs Gift Aid reclaimed Events Giftsldonations recelved Other Totsl Income L164 1,032 165 763 Expendlture Unifomi/bad8es Capitation Equipment Camps/Acttvities eting Nights Rentl Heat& ghtIng(osts Rent- storage space Other Totsl Expenses Net SurplusllLoss) for prlod I.C02 1.027 1.471 650 121 LC45 12 372 Notes: Balance Sheet as at3tst Math 2023 Opening balance.. Bank Opening balan. Petty C&h 107 2,712 Su&total SufplusllLossl for period (3ni 1281 aosing bav$h balance 15