## Redditch District Trustee Board Trustees Report
## For the Year Ended 31st March 2024
The trustees present their report and the financial statements for the year ended 31st March 2024.
The District Trustee Board consists of Trustees to undertake the management of the Charity. The Board 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 team.
## **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)|A Bennet|
|---|---|
|J Payne (District Commissioner team)|A Pinder|
|S Harffey (District Secretary)|B Parker|
|K Sterland-Smith (District Treasurer)|G Penny|
|S Watkiss|S Summers|
|A Cockram|N Spencer|
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 Trustee Board
I Scout Groups I Volunteers
## **Risk Management**
Major risks have been identified and have mitigation procedures in place. Risks are reviewed periodically and 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 throughout the year to conduct the business of Scouting in Redditch.
Overall, the Charity made a surplus of £1496 during 2023/24. 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 £784
There is an opportunity for Groups within the District to apply for a grant or loan for the future investment in Scouting, usually related to property. During the year the Trustees created two new funds for Groups to apply for assistance, relating to international Scouting activities and for individual hardship needs.
The Trustees gave two grants for Scouting activities, totalling £2400, and assisted one Group whilst they were changing banks.
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 new leader recruitment events
- Maintaining the District property and equipment
- Maintaining the viability of all the Groups in the District
- 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 Trustees consider that the District should hold a minimum sum equivalent to 12 months running costs. General Funds held on the 31st of March 2024 were £152,185, which exceeds the minimum requirement, and this provides an opportunity for the District to support one-off initiatives relating to the future investment of 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 of two month’s expenditure has been identified as a suitable cash reserve.
Reserves not required in the short or medium term have been invested. As at 31st March 2024, £63,262 was held in the CAF Charity Account. In addition, £54,843 is held in Barclays Community Account
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 (2024/25) 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 challenging circumstances during the period of appointing the new District Commisioner team, and also for their experience and skills which they willingly give to Scouting in the District.
On behalf of the Trustees
Peter Nash Chair of the Trustees June 2024
## **REDDITCH DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31st MARCH 2024**
|Notes
Unrestricted
Funds
Restricted
Funds
2024
Total
£
£
£
**Incoming Resources:**
Subscriptions
4,378
19,933
24,311
Rent
0
990
990
Camping Fees
0
0
0
Donations
37
0
37
Loan Repayments
3,913
0
3,913
Interest - General
415
0
415
Jamboree Fundraising
0
398
398
Profit from Scout Shop
784
0
784
**TOTAL INCOME**
**9,527**
**21,321**
**30,848**
**Outgoing Resources**
Direct Charitable
2
830
27,067
27,897
Management & Administration
3
1,455
0
1,455
**TOTAL EXPENDITURE**
**2,285**
**27,067**
**29,352**
**SURPLUS/ - DEFICIT FOR THE YEAR**
**7,242**
**-5,747**
**1,496**|2023 Total
£
18,977
990
20
127
3,913
53
21,009
236|
|---|---|
||**45,325**|
||42,825
2,374|
||**45,199**|
||**126**|
**REDDITCH DISTRICT SCOUT COUNCIL**
## **BALANCE SHEET AS AT 31st MARCH 2024**
**----- Start of picture text -----**
Notes 2024
£ £
**----- End of picture text -----**
|**Notes**
**£**
**£**
**Fixed Assets:**
**Tangible Assets:**
Astwood Bank Land
18,348
**Current Assets:**
**_District Cash and Bank Balances_**
CAF Current Account
63,262
Barclays Community Account
54,843
Unit Trusts
356
7 Day Account - General
0
7 Day Account - Gang Show
0
BARCLAYS - Cubs
6,937
BARCLAYS - Beavers
2,707
BARCLAYS - Shop
6,080
BARCLAYS - Scouts
52
BARCLAYS - Explorers
100
BARCLAYS - Network
1
Redditch District Explorers
11
7,425
Redditch District Scout Active Support
11
1,186
Redditch District Scouts
11
552
Loans to Groups Outstanding
19,799
163,300
**_Debtors_**
4
2,654
**_Payments in Advance_**
5
21,981
**_Stock_**
6
4,125
192,060
**Liabilities:**
**_Creditors_**
7
-14,441
**_Receipts in Advance_**
8
-100
**_Funds held in trust_**
From closed group to support future new Groups
-3,606
Greenlands Service Charge
-10,880
-14,486
**NET ASSETS**
**181,381**
**DISTRICT FUNDS:**
9
General Funds
152,185
Restricted Funds
29,196
**TOTAL FUNDS**
**181,381**
Approved by the Board of Trustees on
and signed on their behalf by:
**2024**|**£**
13,263
16,729
31,957
28,000
14,750
6,422
761
4,443
52
100
0
7,425
1,186
552
22,811|**£**
17,518
178,340
-1,943
-1,000
-13,796
**2023**|
|---|---|---|
||148,451
4,673
19,933
5,283||
||-3,606
-10,190||
||||
|||**179,120**|
|||145,870
33,250|
|||**179,120**|
||||
**Peter Nash Chair of Trustees**
**REDDITCH DISTRICT SCOUT COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024**
## **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
Rent
Remembrance Day Wreath
Upgrading Astwood Bank Land|Unrestricted
£
0
0
0
0
0
830
830|Restricted
£
19,933
6,834
0
300
0
0
27,067|2024
Total
£
19,933
6,834
0
300
0
830
27,897|2023
Total
£
17,252
22,740
180
300
25
2,329|
|---|---|---|---|---|
|||||42,825|
## **3) MANAGEMENT AND ADMINISTRATION OF THE CHARITY:**
|Admin Expenses
Lottery Fee
MPLC Licence
District Commissioner Expenses
District Development
Volunteer Insurance
AGM Expenses
**4) DEBTORS:**
Amounts outstanding from groups
Subscriptions
**5) PAYMENTS IN ADVANCE:**
HQ & County Subscriptons|Unrestricted
Restricted
Total
£
£
£
162
0
162
20
0
20
199
0
199
953
0
953
69
0
69
52
0
52
0
0
0
1,455
0
1,455
Unrestricted
Restricted
Total
£
£
£
1,604
0
1,604
1,050
0
1,050
2,654
0
2,654
Unrestricted
Restricted
Total
£
£
£
21,981
0
21,981|2023 Total
£
375
20
181
1,677
0
0
122|
|---|---|---|
|||2,374|
|||2023 Total
£
1,495
3,178|
|||4,673|
|||2023 Total
£
19,933|
## **6) STOCK**
The stock consists of items held in the District Scout Shop which is valued at cost price.
## **7) CREDITORS:**
|Monies held on behalf of Royal Enfield
Monies held on behalf of Astwood Bank
Ground Rent to RBC
Small Lotteries Licence
Group expenses
**8) RECEIPTS IN ADVANCE:**
Donations for gift|Unrestricted
Restricted
Total
£
£
£
0
7,487
7,487
0
4,934
4,934
75
0
75
20
0
20
1,925
0
1,925
2,020
12,421
14,441
Unrestricted
Restricted
Total
£
£
£
100
0
100|2023 Total
£
0
0
75
1,868
0|
|---|---|---|
|||1,943|
|||2023 Total
£
1,000|
## **9) FUND BALANCES:**
The fund balances as held at 31st March 2024 were for the following purposes
|General
Capital
Trust Funds
Gang Show
International|Unrestricted
Restricted
Total
£
£
£
80,990
0
80,990
71,195
0
71,195
0
14,486
14,486
0
14,710
14,710
0
0
0
152,185
29,196
181,381|2023 Total
£
74,774
71,095
13,796
14,710
4,744|
|---|---|---|
|||179,120|
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
Church Hill
Crabbs Cross
1st Matchborough
1st Redditch
Explorers
11th Redditch
Royal Enfield
**TOTAL**|2024
2023
£
£
35,081
4,930
359
8,559
0
11,410
23,867
23,867
4,213
4,342
8,231
9,697
17,601
15,076
14,153
11,739|
|---|---|
||103,506
89,620|
Where information was not received, prior year balances have been used. Crabbs Cross is now a closed group.
## **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 2024**
|Notes
**Incoming resources:**
Subscriptions
Rent
Camping Fees
Donations
Jamboree Fundraising
Loan Repayments
Interest - General
Profit from Scout Shop
**TOTAL INCOME**
**Outgoing resources:**
Subs Headquarters
Jamboree
Training
Rent
MPLC Licence
Remembrance Day Wreath
Upgrading Astwood Bank Land
District Commissioner Expenses
District Development
Admin Expenses
Lottery Fee
Volunteer Insurance
AGM Expenses
**TOTAL EXPENDITURE**
**SURPLUS/- DEFICIT FOR THE YEAR**|Unrestricted
Funds
Restricted
Funds
2024 Total
£
£
£
4,378
19,933
24,311
0
990
990
0
0
0
37
0
37
0
398
398
3,913
0
3,913
415
0
415
784
0
784
**9,527**
**21,321**
**30,848**
0
19,933
19,933
0
6,834
6,834
0
0
0
0
300
300
199
0
199
0
0
0
830
0
830
953
0
953
69
0
69
162
0
162
20
0
20
52
0
52
0
0
0
**2,285**
**27,067**
**29,352**
**7,242**
**-5,747**
**1,496**|2023 Total
£
18,977
990
20
127
21,009
3,913
53
236|
|---|---|---|
|||**45,325**|
|||17,252
22,740
180
300
181
25
2,329
1,677
0
375
20
0
122|
|||**45,199**|
||||
|||**126**|
## **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 2024, 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 29th June 2024