## Redditch District Scout Council Trustees Report
## For the Year Ended 31st March 2023
The trustees present their report and the financial statements for the year ended 31st March 2023.
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||
|S Watkiss|S Summers||
|D Cockram|A Cockram||
|J Ingleby|L Mowatt||
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 £ 126 during 2022/23. 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 £236
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: -
- Safety in Scouting
- Supporting the development of Network Scouting
- Successful recruitment of new leader events
- Maintaining the District property and equipment
- Maintaining the viability of all the District Groups
- Promotional activity to increase participation in the Scouting movement at a local level
- 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 2023 were £ 145,870 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 2023, £ 31,957was 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: -
- selected suitable accounting policies and then applied them consistently;
- made judgements and estimates that are reasonable and prudent;
- declared and explained any material departures in the financial statements; and
- 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 (2023/24) 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 in the wake 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 17th September 2023
## **REDDITCH DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31st MARCH 2023**
|Notes
Unrestricted
Funds
Restricted
Funds
2023
Total
£
£
£
**Incoming Resources:**
Subscriptions
1,726
17,252
18,977
Rent
0
990
990
Camping Fees
20
0
20
Donations
127
0
127
Loan Repayments
3,913
0
3,913
Interest - General
53
0
53
Jamboree Fundraising
0
21,009
21,009
Grants
0
0
0
Profit from Scout Shop
236
0
236
**TOTAL INCOME**
**6,075**
**39,251**
**45,325**
**Outgoing Resources**
Direct Charitable
2
2,354
40,471
42,825
Management & Administration
3
2,374
0
2,374
**TOTAL EXPENDITURE**
**4,728**
**40,471**
**45,199**
**SURPLUS/ - DEFICIT FOR THE YEAR**
**1,347**
**-1,221**
**126**|2022 Total
£
14,640
990
50
0
3,913
49
10,074
10,096
768|
|---|---|
||**40,580**|
||21,613
1,241|
||**22,854**|
||**17,726**|
**REDDITCH DISTRICT SCOUT COUNCIL**
## **BALANCE SHEET AS AT 31st MARCH 2023**
|**Notes**
**£**
**£**
**Fixed Assets:**
**Tangible Assets:**
Astwood Bank Land
17,518
**Current Assets:**
**_District Cash and Bank Balances_**
HSBC Current Account
0
CAF Current Account
13,263
Barclays Community Account
16,729
Unit Trusts
31,957
7 Day Account - General
28,000
7 Day Account - Gang Show
14,750
BARCLAYS - Cubs
6,422
BARCLAYS - Beavers
761
BARCLAYS - Shop
4,443
BARCLAYS - Scouts
52
BARCLAYS - Explorers
100
Redditch District Beavers
0
Redditch District Cubs
0
Redditch District Explorers
11
7,425
Redditch District Scout Active Support
11
1,186
Redditch District Scouts
11
552
Loans to Groups Outstanding
22,811
148,451
**_Debtors_**
4
4,673
**_Payments in Advance_**
5
19,933
**_Stock_**
6
5,283
178,340
**Liabilities:**
**_Creditors_**
7
-1,943
**_Receipts in Advance_**
8
-1,000
**_Funds held in trust_**
From closed group to support future new Groups
-3,606
Greenlands Service Charge
-10,190
-13,796
**NET ASSETS**
**179,120**
**DISTRICT FUNDS:**
9
General Funds
145,870
Restricted Funds
33,250
**TOTAL FUNDS**
**179,120**
Approved by the Board of Trustees on
and signed on their behalf by:
**2023**|**£**
4,459
13,317
39,322
37,429
28,000
14,710
5,140
761
0
0
7,425
1,186
552
24,627|**£**
15,189
186,658
-1,838
0
-13,106
**2022**|
|---|---|---|
||176,928
3,408
6,323||
||-3,606
-9,500||
||||
|||**186,903**|
|||144,701
42,202|
|||**186,903**|
||||
**Peter Nash Chair of Trustees**
**REDDITCH DISTRICT SCOUT COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2023**
## **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
Remembrance Day Wreath
Upgrading Astwood Bank Land|Unrestricted
£
0
0
0
0
0
0
25
2,329
2,354|Restricted
£
17,252
22,740
180
0
300
0
0
0
40,471|2023
Total
£
17,252
22,740
180
0
300
0
25
2,329
42,825|2022
Total
£
14,145
3,600
165
811
300
2,000
0
592|
|---|---|---|---|---|
|||||21,613|
## **3) MANAGEMENT AND ADMINISTRATION OF THE CHARITY:**
|Admin Expenses
Lottery Fee
MPLC Licence
District Commissioner Expenses
Volunteer Insurance
AGM Expenses
**4) DEBTORS:**
Amounts outstanding from groups
Subscriptions
**5) PAYMENTS IN ADVANCE:**
HQ & County Subscriptons|Unrestricted
Restricted
Total
£
£
£
375
0
375
20
0
20
181
0
181
1,677
0
1,677
0
0
0
122
0
122
2,374
0
2,374
Unrestricted
Restricted
Total
£
£
£
1,495
0
1,495
3,178
0
3,178
4,673
0
4,673
Unrestricted
Restricted
Total
£
£
£
19,933
0
19,933|2022 Total
£
397
20
156
543
76
50|
|---|---|---|
|||1,241|
|||2022 Total
£
0
3,408|
|||3,408|
|||2022 Total
£
0|
## **6) STOCK**
The stock consists of items held in the District Scout Shop which is valued at cost price.
## **7) CREDITORS:**
|Ground Rent to RBC
District contribution to Jamboree
Group expenses
**8) RECEIPTS IN ADVANCE:**
Grant for Group|Unrestricted
Restricted
Total
£
£
£
75
0
75
1,868
0
1,868
0
0
0
1,943
0
1,943
Unrestricted
Restricted
Total
£
£
£
1,000
0
1,000|2022 Total
£
0
0
1,838|
|---|---|---|
|||1,838|
|||2022 Total
£
0|
## **9) FUND BALANCES:**
The fund balances as held at 31st March 2023 were for the following purposes
|General
Capital
COVID Recovery
Trust Funds
Gang Show
International|Unrestricted
Restricted
Total
£
£
£
74,774
0
74,774
71,095
0
71,095
0
0
0
0
13,796
13,796
0
14,710
14,710
0
4,744
4,744
145,870
33,250
179,120|2022 Total
£
68,134
76,567
9,189
13,106
14,710
5,197|
|---|---|---|
|||186,903|
General reserves include balances held in District bank accounts but not Groups.
## **10) 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
Royal Enfield
**TOTAL**|2023
2022
£
£
4,930
3,431
0
9,878
8,559
10,873
11,410
10,490
23,867
25,203
4,342
5,116
9,697
9,374
15,076
12,844
11,739
0|
|---|---|
||89,620
87,209|
Where information was not received, prior year balances have been used.
## **11) DISTRICT BALANCES:**
In the absence of actual figures, the prior year figures have been used as a best estimate.
## **12) TRUSTEES:**
No trustees received an income from the Charity.
Trustees' expenses were reimbursed.
## **13) CONTROLLING PARTIES:**
The Charity is under control of its trustees.
## **REDDITCH DISTRICT SCOUT COUNCIL**
## **INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDING 31st MARCH 2023**
|Notes
**Incoming resources:**
Subscriptions
Rent
Camping Fees
Donations
Jamboree Fundraising
Loan Repayments
Interest - General
Grants
Profit from Scout Shop
**TOTAL INCOME**
**Outgoing resources:**
Subs Headquarters
Jamboree
Training
Rent
MPLC Licence
COVID grant expenses
COVID grant support
Remembrance Day Wreath
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
2023 Total
£
£
£
1,726
17,252
18,977
0
990
990
20
0
20
127
0
127
0
21,009
21,009
3,913
0
3,913
53
0
53
0
0
0
236
0
236
**6,075**
**39,251**
**45,325**
0
17,252
17,252
0
22,740
22,740
0
180
180
0
300
300
181
0
181
0
0
0
0
0
0
25
0
25
2,329
0
2,329
1,677
0
1,677
375
0
375
20
0
20
0
0
0
122
0
122
**4,728**
**40,471**
**45,199**
**1,347**
**-1,221**
**126**|2022 Total
£
14,640
990
50
0
10,074
3,913
49
10,096
768|
|---|---|---|
|||**40,580**|
|||14,145
3,600
165
300
156
811
2,000
0
592
543
397
20
76
50|
|||**22,854**|
||||
|||**17,726**|
## **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 2023, 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
- 1) which gives me reasonable cause to believe that in any material respect the requirements
- a. to keep accounting records in accordance with Section 41 of the Act and
- 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
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
- 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 18 September 2023