Redditch District Scout Council Trustees Report
For the Year Ended 31st March 2022
The trustees present their report and the financial statements for the year ended 31st March 2022.
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 | A Bennet |
|---|---|---|
| M McAulife (District Commissioner) | A Pinder | N Spencer |
| S Harfey (District Minute Secretary) | H Sargent | B Parker |
| K Sterland-Smith (District Treasurer) | G Penny | J Ingleby |
| 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 beneft
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 five times through the year to conduct the business of scouting in Redditch (once by Zoom virtual communication). It appointed a Network Commissioner to promote a programme for the 18 -25 age group, and a Youth Commissioner to develop and report on the 8- 18 age range.
Overall the Charity made a surplus of £17,726 during 2021/22. The main reasons for the surplus were loan repayments from Groups and Grants. The District successfully spent the District subscriptions on planned District activities. The District Scout Shop made a surplus of £768.
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 2022 were £144,701 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 2022, £37,429 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 (2022/23) 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
1st June 2022
REDDITCH DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31st MARCH 2022
| Notes Unrestricted Funds Restricte d Funds 2022 Total £ £ £ Incoming Resources: Subscriptions 495 14,145 14,640 Rent 0 990 990 Camping Fees 50 0 50 Donations 0 0 0 Loan Repayments 3,913 0 3,913 Interest - General 49 0 49 Jamboree Fundraising 0 10,074 10,074 Grants 96 10,000 10,096 Profit from Scout Shop 768 0 768 TOTAL INCOME 5,371 35,209 40,580 Outgoing Resources Direct Charitable 2 592 21,021 21,613 Management & Administration 3 1,241 0 1,241 TOTAL EXPENDITURE 1,833 21,021 22,854 SURPLUS/ - DEFICIT FOR THE YEAR 3,538 14,188 17,726 |
2021 Total £ 18,972 990 0 500 3,913 270 600 10,173 937 |
|---|---|
| 36,355 | |
| 22,064 504 |
|
| 22,568 | |
| 13,787 |
REDDITCH DISTRICT SCOUT COUNCIL
BALANCE SHEET AS AT 31st MARCH 2022
| Notes £ £ Fixed Assets: Tangible Assets: Astwood Bank Land 15,189 Current Assets: District Cash and Bank Balances HSBC Current Account 4,459 CAF Current Account - Scout Shop Account 13,317 Barclays Community Account 39,322 Unit Trusts 37,429 7 Day Account - General 28,000 7 Day Account - Gang Show 10 14,710 BARCLAYS - Cubs 5,140 BARCLAYS - Beavers 761 Redditch District Beavers 0 Redditch District Cubs 0 Redditch District Explorers 10 7,425 Redditch District Scout Active Support 10 1,186 Redditch District Scouts 10 552 Loans to Groups Outstanding 24,627 176,928 Debtors 4 3,408 Stock 5 6,323 186,658 Liabilities: Creditors 6 -1,838 Funds held in trust From closed group to support future new Groups -3,606 Greenlands Service Charge -9,500 -13,106 NET ASSETS 186,903 DISTRICT FUNDS: 8 General Funds 144,701 Restricted Funds 42,202 TOTAL FUNDS 186,903 2022 |
£ 30,615 10,793 0 39,571 28,000 14,710 0 0 973 2,472 7,425 1,186 552 28,540 |
£ 14,597 170,626 0 -12,416 2021 |
|---|---|---|
| 164,838 170 5,618 |
||
| -3,606 -8,810 |
||
| 172,807 | ||
| 134,636 38,171 |
||
| 172,807 |
Approved by the Board of Trustees on and signed on their behalf by:
Peter Nash Chair of Trustees
REDDITCH DISTRICT SCOUT COUNCIL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2022
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 Training COVID Recovery expenses Rent COVID Group support Upgrading Astwood Bank Land |
Unrestricted £ 0 0 0 0 0 0 592 592 |
Restricted £ 14,145 3,600 165 811 300 2,000 0 21,021 |
2022 Total £ 14,145 3,600 165 811 300 2,000 592 21,613 |
2021 Total £ 16,480 0 0 4,452 300 0 832 |
|---|---|---|---|---|
| 22,064 |
3) MANAGEMENT AND ADMINISTRATION OF THE CHARITY:
| Admin Expenses Lottery Fee MPLC Licence District Commissioner Expenses Volunteer Insurance AGM Expenses 4) DEBTORS: Subscriptions |
Unrestricted Restricted Total £ £ £ 397 0 397 20 0 20 156 0 156 543 0 543 76 0 76 50 0 50 1,241 0 1,241 Unrestricted Restricted Total £ £ £ 3,408 0 3,408 |
2021 Total £ 69 0 151 283 0 0 |
|---|---|---|
| 504 | ||
| 2021 Total £ 170 |
5) STOCK
The stock consists of items held in the District Scout Shop which is valued at cost price.
6) CREDITORS:
| Group expenses 7) RECEIPTS IN ADVANCE: Subscriptions received in advance |
Unrestricted Restricted Total £ £ £ 1,838 0 1,838 Unrestricted Restricted Total £ £ £ 0 0 0 |
2021 Total £ 0 2021 Total £ 0 |
|---|---|---|
8) FUND BALANCES:
The fund balances as held at 31st March 2022 were for the following purposes
| General Capital COVID Recovery Trust Funds Gang Show International |
Unrestricted Restricted Total £ £ £ 68,134 0 68,134 76,567 0 76,567 0 9,189 9,189 0 13,106 13,106 0 14,710 14,710 0 5,197 5,197 144,701 42,202 186,903 |
2021 Total £ 55,927 78,709 5,548 12,416 14,710 5,497 |
|---|---|---|
| 172,807 |
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 Explorers 11th Redditch TOTAL |
2022 2021 £ £ 49,147 60,264 9,878 11,013 10,873 10,873 10,490 10,490 25,203 22,801 5,116 9,376 9,374 7,425 12,844 13,875 |
|---|---|
| 132,925 146,117 |
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 2022
| Notes Incoming resources: Subscriptions Rent Camping Fees Donations Jamboree Fundraising Loan Repayments Interest - General Advance repaid Grants Profit from Scout Shop TOTAL INCOME Outgoing resources: Subs Headquarters Jamboree Training Rent MPLC Licence COVID grant expenses COVID grant support Upgrading Astwood Bank Land District Commissioner Expenses Admin Expenses Lottery Fee Volunteer Insurance AGM Expenses TOTAL EXPENDITURE SURPLUS/- DEFICIT FOR THE YEAR |
Unrestricted Funds Restricted Funds 2022 Total £ £ £ 495 14,145 14,640 0 990 990 50 0 50 0 0 0 0 10,074 10,074 3,913 0 3,913 49 0 49 0 0 0 96 10,000 10,096 768 0 768 5,371 35,209 40,580 0 14,145 14,145 0 3,600 3,600 0 165 165 0 300 300 156 0 156 0 811 811 0 2,000 2,000 592 0 592 543 0 543 397 0 397 20 0 20 76 0 76 50 0 50 1,833 21,021 22,854 3,538 14,188 17,726 |
2021 Total £ 18,972 990 0 500 0 3,913 270 600 10,173 937 |
|---|---|---|
| 36,355 | ||
| 16,480 0 0 300 151 4,452 0 832 283 69 0 0 0 |
||
| 22,568 | ||
| 13,787 |
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 2022, 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 29th June 2022