Redditch District Scout Council Trustees Report
For the Year Ended 31st March 2021
The trustees present their report and the financial statements for the year ended 31st March 2021.
The District Committee consists of Trustees to undertake the management of the Charity. The Committee meet regularly with a minimum of five meetings per annum. The day-to-day management is with the District Chair in conjunction with the District Commissioner.
Principal activities
The purpose of the Charity is the provision of Scouting groups for young people of all ages plus adults.
Trustees
The trustees who served during the year were as follows: -
P Nash (Chair) J Payne M McAuliffe (District Commissioner) A Pinder S Harffey (District Minute Secretary) H Sargent K Sterland-Smith (District Treasurer) G Penny S Watkiss S Summers D Cockram A Cockram L Mowatt R Farrington
Through careful management, the organisation is financially viable. The majority of income
is obtained from membership and fund-raising events.
Public benefit
The trustees have referred to the guidance contained in the Charity Commissions General Guidance on public benefit when reviewing the charitable aims and objectives and in planning future activities. The trustees have considered how planned activities will contribute to the aims and objectives set.
Organisational structure
District Committee I Scout Groups I Volunteers
Risk Management
All major risks have been identified and have procedures in place. Risks are reviewed periodically. There is an annual review of the level of funding that is necessary to cover potential risks.
Financial Review and developments
The District Committee has met four times through the year to conduct the business of scouting in Redditch (once by Zoom virtual communication). It appointed an acting Network Commissioner to promote a programme for the 18 -25 age group.
Overall, the Charity made a surplus of £13,787 during 2020/21. The main reasons for the surplus were loan repayments Groups. The District successfully spent the District subscriptions on planned District activities. The District Scout Shop made a surplus of £937.
There is an opportunity for District Groups to apply for a grant or loan for the future investment in scouting, usually related to property. There are currently two loans outstanding from 1st Matchborough relating to roof repairs in 2007 and heating repairs in 2015 and to 11th Redditch Scout Group, for an extension to their headquarters.
The trustees have identified the activities and achievements of the District and these are largely contained in the reports of the District Chairman and District Commissioner. They include: -
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Safety in Scouting
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Supporting the development of Network Scouting
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Successful recruitment of new leader events
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Maintaining the District property and equipment
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Maintaining the viability of all the District Groups
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Promotional activity to increase participation in the Scouting movement at a local level
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Development of the conservation land at Astwood Bank
District Reserves
The District policy on reserves is to hold sufficient reserves to continue the charitable activities of the District, should income and fundraising activities fall short. The District Committee considers that the District should hold a minimum sum equivalent to 12 months running costs. General Funds held at 31st March 2021 were £134,636 which exceeds the minimum requirement, and this provides an opportunity for the District to support one off initiatives relating to the future investment scouting in Redditch.
The Charity holds sufficient reserves in the bank account and a 7-day investment account at the Scout Association so that funds are available, as required, to pay expenditure and support developments. A minimum funding equivalent to two months expenditure has been identified as a cash reserve.
Reserves not required in the short or medium term have been invested through Cazenove Capital Management. As at 31st March 2021, £39,571 was held in the Income Trust for Charities Income Units. In addition, £28,000 is held in a 7-day short term investment account for the Scout Association.
Charity law requires the trustees to prepare financial statements for each financial year that provide a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing the financial statements the trustees have: -
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selected suitable accounting policies and then applied them consistently;
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made judgements and estimates that are reasonable and prudent;
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declared and explained any material departures in the financial statements; and
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prepared the financial statements on the going concern basis.
The trustees have overall responsibility for ensuring that the Charity has appropriate system of controls, financial or otherwise. They are also responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the Charity. The trustees are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees have funding for the current year (2021/22) which will allow the Charity to maintain the current activities.
District Thanks
The trustees would like to offer their thanks to all Scouters and District Officers for their contribution and hard work during the very challenging circumstances caused by Covid 19 pandemic, and their experience and skills which they willingly give to Scouting in the District.
On behalf of the Trustees
Peter Nash Chair of the Trustees 7[th] June 2021
REDDITCH DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31st MARCH 2021
| Notes Unrestricted Funds Restricted Funds 2021 Total £ £ £ Incoming Resources: Subscriptions 2,492 16,480 18,972 Rent 0 990 990 Camping Fees 0 0 0 Donations 500 0 500 Loan Repayments 3,913 0 3,913 Interest - General 270 0 270 Jamboree Fund Raising 600 0 600 Grants 173 10,000 10,173 Profit from Scout Shop 937 0 937 TOTAL INCOME 8,885 27,470 36,355 Outgoing Resources Direct Charitable 2 832 21,232 22,064 Management & Administration 3 504 0 504 TOTAL EXPENDITURE 1,336 21,232 22,568 SURPLUS/ - DEFICIT FOR THE YEAR 7,549 6,238 13,787 |
2020 Total £ 17,799 1,073 36 0 3,913 274 0 0 -988 |
|---|---|
| 22,106 | |
| 19,008 573 |
|
| 19,581 | |
| 2,526 |
REDDITCH DISTRICT SCOUT COUNCIL
BALANCE SHEET AS AT 31st MARCH 2021
| Notes £ £ Fixed Assets: Tangible Assets: Astwood Bank Land 14,597 Current Assets: District Cash and Bank Balances HSBC Current Account 30,615 CAF Current Account - Scout Shop Account 10,793 Unit Trusts 39,571 7 Day Account - General 28,000 7 Day Account - Gang Show 14,710 Redditch District Beavers 10 973 Redditch District Cubs 10 2,472 Redditch District Explorers 7,425 Redditch District Scout Active Support 10 1,186 Redditch District Scouts 10 552 Loans to Groups Outstanding 28,540 164,838 Debtors 4 170 Stock 5 5,618 170,626 Liabilities: Creditors 6 0 Receipts in Advance 7 0 Funds held in trust From closed group to support future new Groups -3,606 Greenlands Service Charge -8,810 -12,416 NET ASSETS 172,807 DISTRICT FUNDS: 8 General Funds 134,636 Restricted Funds 38,171 TOTAL FUNDS 172,807 Approved by the Board of Trustees on and signed on their behalf by: 2021 |
£ £ 13,765 17,710 10,019 41,157 28,000 14,710 973 2,472 8,297 1,186 552 32,453 157,529 0 5,208 162,738 0 0 -3,606 -7,520 -11,126 165,377 133,743 31,633 165,377 2020 |
£ £ 13,765 17,710 10,019 41,157 28,000 14,710 973 2,472 8,297 1,186 552 32,453 157,529 0 5,208 162,738 0 0 -3,606 -7,520 -11,126 165,377 133,743 31,633 165,377 2020 |
|---|---|---|
| 157,529 0 5,208 |
||
| -3,606 -7,520 |
||
| 165,377 | ||
| 133,743 31,633 |
||
| 165,377 | ||
Peter Nash Chair of Trustees
REDDITCH DISTRICT SCOUT COUNCIL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2021
1. ACCOUNTING POLICIES:
a) Basis of Preparation of Accounts:
The financial statements are prepared under the historical cost convention and include the results of the Charity's operations, all of which are continuing. The accruals concept has been applied so that income and expenditure are recognised as they are earned and incurred by the Charity.
The financial statements have been prepared in accordance with the Statement of Recommended Practice for accounting for Charities.
b) Taxation:
Redditch District Scout Council is registered with the Charity Commission and under the provisions of Section 505 Income and Corporation Taxes Act 1988 is exempt from liability to taxation.
Redditch District Scout Council - Charity Number 524636
c) Income:
Voluntary income donations are accounted for as received by the Charity.
d) Value Added Tax:
Value Added Tax is not recoverable by the Charity and as such is included in the relevant cost in the Income and Expenditure statements.
2) DIRECT CHARITABLE EXPENDITURE:
| Subs Headquarters Jamboree Refunds Training COVID Recovery expenses Rent Upgrading Astwood Bank Land |
Unrestricted £ 0 0 0 0 0 832 832 |
Restricted £ 16,480 0 0 4,452 300 0 21,232 |
2021 Total £ 16,480 0 0 4,452 300 832 22,064 |
2020 Total £ 15,553 2,348 540 0 300 267 |
|---|---|---|---|---|
| 19,008 |
3) MANAGEMENT AND ADMINISTRATION OF THE CHARITY:
| Admin Expenses Lottery Fee MPLC Licence District Commissioner Expenses 4) DEBTORS: |
Unrestricted Restricted Total £ £ £ 69 0 69 0 0 0 151 0 151 283 0 283 504 0 504 Unrestricted Restricted Total £ £ £ 170 0 170 |
2020 Total £ 94 20 147 312 |
|---|---|---|
| 573 | ||
| 2020 Total £ 0 |
5) STOCK
The stock consists of items held in the District Scout Shop which is valued at cost price.
6) CREDITORS:
| There were no creditors as at 31st March 2021. 7) RECEIPTS IN ADVANCE: Subscriptions received in advance |
Unrestricted Restricted Total £ £ £ Unrestricted Restricted Total £ £ £ 0 0 0 |
2020 Total £ 2020 Total £ 0 |
|---|---|---|
8) FUND BALANCES:
The fund balances as held at 31st March 2021 were for the following purposes
| General Capital COVID Recovery Trust Funds Gang Show International |
Unrestricted Restricted Total £ £ £ 55,927 0 55,927 78,709 0 78,709 0 5,548 5,548 0 12,416 12,416 0 14,710 14,710 0 5,497 5,497 134,636 38,171 172,807 |
2020 Total £ 53,448 80,295 0 11,126 14,710 5,797 |
|---|---|---|
| 165,377 |
General reserves include balances held in District bank accounts but not Groups.
9) BANK BALANCES IN LOCAL GROUPS:
Local Groups held the following cash and bank at the end of their financial year:-
| Astwood Bank 1st Birchensale Church Hill Crabbs Cross 1st Matchborough 1st Redditch 11th Redditch TOTAL |
2021 2020 £ £ 60,264 60,264 11,013 11,013 10,873 10,873 10,490 10,490 3,342 3,342 9,376 9,376 13,875 13,875 |
|---|---|
| 119,233 119,233 |
Where information was not received, prior year balances have been used.
10) DISTRICT BALANCES:
In the absence of actual figures, the prior year figures have been used as a best estimate.
11) TRUSTEES:
No trustees received an income from the Charity.
Trustees' expenses were reimbursed.
12) CONTROLLING PARTIES:
The Charity is under control of its trustees.
REDDITCH DISTRICT SCOUT COUNCIL
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDING 31st MARCH 2021
| Notes Incoming resources: Subscriptions Rent Camping Fees Donations Loan Repayments Interest - Gang Show Interest - General Advance repaid Grants Profit from Scout Shop TOTAL INCOME Outgoing resources: Subs Headquarters Jamboree Refunds Training Rent MPLC Licence COVID grant expenses Upgrading Astwood Bank Land District Commissioner Expenses Admin Expenses Lottery Fee TOTAL EXPENDITURE SURPLUS/- DEFICIT FOR THE YEAR |
Unrestricted Funds Restricted Funds 2021 Total £ £ £ 2,492 16,480 18,972 0 990 990 0 0 0 500 0 500 3,913 0 3,913 0 0 0 270 0 270 600 0 600 173 10,000 10,173 937 0 937 8,885 27,470 36,355 0 16,480 16,480 0 0 0 0 0 0 0 300 300 151 0 151 0 4,452 4,452 832 0 832 283 0 283 69 0 69 0 0 0 1,336 21,232 22,568 7,549 6,238 13,787 |
2020 Total £ 17,799 1,073 36 0 3,913 0 274 0 0 -988 |
|---|---|---|
| 22,106 | ||
| 15,553 2,348 540 300 147 0 267 312 94 20 |
||
| 19,581 | ||
| 2,526 |
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF REDDITCH DISTRICT SCOUT COUNCIL
I report on the accounts of the Charity for the period ending 31[st] March 2021, which are set out on the following pages.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the Trustees you are responsible for the preparation of the accounts; you consider that the audit requirements of Section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my Responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43(7) (b) of the act, 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. As 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 consideration of any unusual items or disclosures in the accounts and seeking explanation from you as Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT
In connection with my examination, no matter has come to my attention
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1) which gives me reasonable cause to believe that in any material respect the requirements
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a. to keep accounting records in accordance with Section 41 of the Act and
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b. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
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2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
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3) which gives me reasonable cause to believe that in any material respect the accounting rules of Redditch District Scout Council have not been met.
Paul Edward Field
6[th] June 2021