HEAVY WOOLLEN DISTRICT SCOUT COUNCIL
Scout Association Registration No. 16618 ~ Charity Registration No. 524710
PRESIDENT: Marilyn Horton
TRUSTEES: Ex Officio
Chairman Ken Oldfield Secretary Janet Slack Treasurer Susan Gray District Commissioner Thomas Slack Deputy District Fatima Commissioner Harif District Explorer Scout Commissioner Tom Deputy Youth Lynch Commissioner Jessica Wormald
TRUSTEES: Elected
Paul Ford Ebrahim Vacchiat David Thornton Peter Dawson
Gillian Peers Robert Glassup Elizabeth Brennand
TRUSTEES: Nominated by District Commissioner
Matthew Tunnicliffe Jonathan Gregson
BANKERS
Leeds Building Society
Barclays Bank
plc 23 Windsor Court Leicester Morley LS27 9BG LE87 2BB
HONORARY SCRUTINEER/INDEPENDENT EXAMINER
Mrs Gillian Denvers
CONTACTS
The Scout Association
The Charity Commissioners
Gilwell Park, Charity Commission First Contact Chingford, PO Box 1227 London, E4 7QW Liverpool L69 3UG
info.centre@scouts.org.uk
HEAVY WOOLLEN DISTRICT SCOUT
COUNCIL
STATEMENT OF TRUSTEES RESPONSIBILITIES
Charity law require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period, and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
-
(a) select suitable accounting policies and then apply them consistently;
-
(b)make judgements and estimates that are reasonable and prudent;
-
(c) state whether the policies adopted are in accordance with the appropriate SORP on the Accounting by Charities and the Accounting Regulations and with acceptable accounting standards, subject to any material departures disclosed and examined in the financial statement; and
-
(d)prepare the financial statements on an ongoing basis unless it is inappropriate to assume the charity will continue in business.
The trustees are responsible for keeping proper records which disclose with reasonable accuracy at any time the financial state of the charity, and enable them to ensure that the financial statements comply with the applicable Accounting Standards and Statement of Recommended Practice and the regulations made in the Charities Act 2011. They are also responsible for safeguarding the assets of
the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The reserve policy for those funds which are Unrestricted is to maintain a balance on the funds sufficient to meet a normal year’s expenditure.
The Investments sourcing these funds are held in Bank and Building Society Charity Accounts.
The objects of the District are set out in the Constitution, a copy of which is held by the District Secretary and may be examined at any time provided due notice is given.
The Heavy Woollen District Scout Council is a trust established under its rules which are common to all Districts.
Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
The Report and Accounts on the following pages were approved by e-mail received 15 June 2021 and confirmed at the Annual General meeting held 30 June 2021 by a show of hands. .
Ken Oldfield - Chairman Susan Gray – Treasurer
Thomas Slack – District Commissioner
2
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE HEAVY WOOLLEN DISTRICT SCOUT COUNCIL
I report on the accounts of the District for the year ended 31 March 2021, which are set out on the following pages.
Respective responsibilities of the trustee and examiner
As the Charity’s Trustees, you are responsible for the preparation of the accounts; you consider that the audit requirements stated the in Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the procedures specified in the General Directions given by the Charity Commissioners, whether particular matters have come to my attention.
Basis of the independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An 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 explanations from you as trustees concerning such matters. The procedure undertaken does not provide all the evidence that would be required for 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 which gives me reasonable cause to believe that in any way the requirements:
-
to keep accounting records in accordance with section 41 of the Act and
-
to prepare accounts which accord with the accounting records and
-
to comply with the accounting requirements of the Act have not been met or
-
to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
-
which gives me reasonable cause to believe that in any material respect the
accounting rules of the District’s constitution have not been met.
Gillian Denvers Dated 20 July 2021
3
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
STATEMENTS OF ASSETS AND LIABILITIES AT 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| Monetary Assets | £ | |
| General Account | 24,562 | 32,739 |
| Jamboree and Internatonal fund | 9,327 | 9,327 |
| Training Fund | (19) | (113) |
| District Actvity Centre | 4,364 | 11,697 |
| Explorer Scouts | 826 | 826 |
| Young Leaders | 605 | 505 |
| 39,665 | 55,094 | |
| Cash at bank and in hand: | ||
| District Campsite | 29,168 | 12,454 |
| District Scout Shop | 26,956 | 16,588 |
| 95,789 | 84,136 | |
| Non-monetary assets | ||
| District Scout Shop | ||
| Stock at cost 31 March 2021 | 7,776 | 8,088 |
| 103,565 | 92,224 | |
| Additonal non-monetary assets based on insurance | £ | £ |
| District Campsite and Lodge | 240,000 | 240,000 |
| District Headquarters | 160,000 | 160,000 |
| Equipment: Campsite | 500 | 16,700 |
| District Actvity Centre | 5,000 | 7,000 |
| District equipment | 4,000 | 5,000 |
| 409,500 | 428,700 |
Page 1
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
| DISTRICT CAMPSITE ACCOUNT | |||
|---|---|---|---|
| Note | 2021 | 2020 | |
| £ | £ | £ | |
| RECEIPTS | |||
| Camping fees | 760 | 13,803 | |
| Badge sales |
- | - | |
| Grants | 22,351 | - | |
| Interest | 9 | 7 | |
| 23,120 | 13,810 | ||
| PAYMENTS | |||
| Rates |
1,011 | 1,425 | |
| Light and heat |
981 | 2,978 | |
| Insurance |
1,015 | 1,008 | |
| Badges |
- | - | |
| Actvites |
527 | 1,414 | |
| Repairs and maintenance |
2,553 | 6,107 | |
| Sundry expenses |
- | 280 | |
| Cleaning |
271 | 857 | |
| Website |
47 | 272 | |
| Travelling expenses |
- |
6,405 | 243 |
| 14,584 | |||
| (Defcit)/surplus for the year | 16,714 | (774) | |
| Funds brought forward | 12,454 | 13,228 | |
| Funds carried forward | 29,168 | 12,454 | |
| Financed by: | |||
| Cash at bank and in hand | 29,168 | 12,454 |
Page 8
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL
| FOR THE YEAR ENDED 31 MARCH 2021 CONSOLIDATED RECEIPTS AND PAYMENTS RECEIPTS Notes Scout Shop sales Subscriptons Actvites Grants 2 Donatons Fundraising Rents received District Actvity Centre Interest received Course receipts Inter District transfers Campsite receipts Badge sales Sundry receipts PAYMENTS Stock purchases Rent and rates Actvites Equipment Internatonal camp payments Fundraising expenses Badges and presentatons District development Insurance Donatons Repairs and maintenance Payments to groups Courses and licences Administratve expenses Light and heat Travelling expenses Discounts paid ADC foats Sundry expenses Internal transfers Surplus(defcit) for the year Cash at bank and in hand brought forward Stock brought forward Cash at bank and in hand carried forward Stock carried forward |
£ £ 1,971 10,280 21,336 (11,056) 7,590 32,351 100 - 100 1,000 24 - 400 760 - - 33,240 1,105 1,128 5,052 - - - - 1,808 1,615 94 10,599 7,357 501 99 1,424 - - 400 298 400 31,881 1,360 84,136 8,088 93,583 95,789 7,776 103,565 2021 |
£ £ 1,971 10,280 21,336 (11,056) 7,590 32,351 100 - 100 1,000 24 - 400 760 - - 33,240 1,105 1,128 5,052 - - - - 1,808 1,615 94 10,599 7,357 501 99 1,424 - - 400 298 400 31,881 1,360 84,136 8,088 93,583 95,789 7,776 103,565 2021 |
2020 £ 14,282 (3,446) 5,078 2,500 1,186 2,035 500 5,235 26 360 1,015 13,803 531 1473 44,578 12,744 2,119 8,392 373 3,509 400 306 40 1,680 75 8,535 - 527 7,362 3,009 264 387 - 73 1,015 50,810 -6,232 83,330 8,461 85,559 84,136 8,088 92,224 |
|
|---|---|---|---|---|
| 1,360 84,136 8,088 93,583 95,789 7,776 103,565 |
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
NOTES TO THE ACCOUNTS
- The accounts as stated in the Statements of Assets and Liabilities are ring fenced with the exception of the General account and as such cannot be used for any other purpose than that stated.
£
2. Grants include:
| 2. Grants include: | |
|---|---|
| Kirklees Council | 10,000 |
| 3. Donatons | |
| In memoriam, Eric Medlock | 1,000 |
| 4. Group transfers: | |
| Saville Town - District Development | 1,808 |
| 7th Batley repaid 2021-22 | 7,357 |
| GENERAL ACCOUNT RECEIPTS District actvites Big Camp Internal transfers Subscriptons (net) Badge sales/Canoe sale Grant Donatons PAYMENTS ADC foats Actvites Big Camp Grants and donatons Badges Repairs and maintenance Telephone, postage and statonery Insurance Internal transfers Licences Sundry expenses Surplus/(defcit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
2021 £ £ 7,590 400 (11,056) - 10,000 - 6,935 400 4,525 7,357 - 693 52 - 1,808 183 94 15,112 (8,177) 32,432 24,255 |
2020 £ 4,525 1,854 (3,446) 530 1,500 188 |
|---|---|---|
| 5,152 - 6,460 75 45 860 78 1,015 60 35 1,208 |
||
| 9,836 | ||
| (4,684) | ||
| 37,116 | ||
| 32,432 |
Page 3
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
DISTRICT ACTIVITY CENTRE
| RECEIPTS Rents received Hall Hire Grant Donatons Fundraising Internal transfers PAYMENTS Rates Light and heat Repairs and maintenance Insurance Postage and statonery Sundries (Defcit)surplus for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward TRAINING ACCOUNT RECEIPTS Partcipant receipts Interest from Leeds B.S. Donaton Transfer from General fund PAYMENTS Course expenses Rent Trainer expenses Postage, telephone Sundry expenses Surplus(defcit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
£ £ 100 c - 1,000 - - 1,100 117 443 7,353 520 - - 8,433 (7,333) 11,697 4,364 2021 £ - 12 - 400 412 150 - 168 - - 318 94 (113) (19) 2021 |
2020 £ 500 5,235 1,000 150 110 450 |
|---|---|---|
| 117 443 7,353 520 - - |
7,445 194 (427) 1,568 604 36 73 |
|
| 2,049 | ||
| 5,396 6,301 |
||
| 11,697 | ||
| 2020 £ 300 14 - - 314 |
||
| 300 - 167 - - |
||
| 467 | ||
| (153) 40 |
||
| (113) |
Page 4
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
SCOUT SHOP ACCOUNT
| SCOUT SHOP ACCOUNT | ||
|---|---|---|
| RECEIPTS Shop sales Interest received Cost of sales Opening stock at 1 April 2020 Purchases Discount given Less: Closing stock at 31 March 2021 Gross proft PAYMENTS Rent Insurance Postage and statonery General expenses Trading proft(loss) for the year Statement as at 31 March 2021 Stock at cost Debtors Cash at bank and in hand (Defcit)Surplus for the year Creditors Funds brought forward Funds carried forward |
2021 £ £ 1,971 3 1,974 8,088 1,105 - 9,193 7,776 1,417 557 100 80 - 27 207 350 2021 £ 7,776 486 18,694 26,956 350 - 26,606 26,956 |
2020 £ 14,282 5 |
| 14,287 8,461 12,744 387 |
||
| 21,592 8,088 |
||
| 13,504 | ||
| 783 500 67 314 11 |
||
| 2021 £ 7,776 486 18,694 |
892 | |
| (108) | ||
| 2020 £ 8,088 776 17,742 |
||
| 26,956 | 26,606 | |
| 350 - 26,606 |
(108) 1,930 24,784 |
|
| 26,956 | 26,606 |
Page 7
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
| SCOUT ACTIVITIES Cash at bank brought forward Cash at bank carried forward CUB ACTIVITIES RECEIPTS General account foat Actvites PAYMENTS Actvites Badges Presentatons Surplus(Defcit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward BEAVER ACTIVITIES RECEIPTS Transfer from General PAYMENTS Actvites (Defcit)surplus for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
2021 £ 303 303 - - - - - - - - 1 1 2021 £ - - - 3 3 |
2020 £ 303 |
|---|---|---|
| 303 | ||
| 2020 £ 500 553 |
||
| 1053 | ||
| 518 - 74 |
||
| 592 | ||
| 461 (460) |
||
| 1 | ||
| 2020 £ 65 - |
||
| 65 | ||
| 65 (62) |
||
| 3 |
Page 5
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
JAMBOREE AND INTERNATIONAL CAMP FUND
| RECEIPTS Fundraising PAYMENTS Fundraising expenses Jamboree payment Presentatons Surplus/(defcit) for the year Balance at bank brought forward Balance at bank carried forward EXPLORER SCOUT ACTIVITIES PAYMENTS Payment to groups (Defcit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward YOUNG LEADERS ACTIVITIES RECEIPTS Donatons PAYMENTS Presentatons Surplus for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
2021 £ - - - - - 9,327 9,327 2021 £ - - - 826 826 2021 100 - 100 505 605 |
2020 £ 1,925 |
|---|---|---|
| 1,925 | ||
| 400 3,509 92 |
||
| 4,001 | ||
| (2,076) 11,403 |
||
| 9,327 | ||
| 2020 £ 42 |
||
| 42 | ||
| (42) 868 |
||
| 826 | ||
| 2020 £ 600 95 |
||
| 505 - |
||
| 505 |
Page 6
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL
Scout Association Registration No. 16618 ~ Charity Registration No. 524710
PRESIDENT: Marilyn Horton
TRUSTEES: Ex Officio
Chairman Ken Oldfield Secretary Janet Slack Treasurer Susan Gray District Commissioner Thomas Slack Deputy District Fatima Commissioner Harif District Explorer Scout Commissioner Tom Deputy Youth Lynch Commissioner Jessica Wormald
TRUSTEES: Elected
Paul Ford Ebrahim Vacchiat David Thornton Peter Dawson
Gillian Peers Robert Glassup Elizabeth Brennand
TRUSTEES: Nominated by District Commissioner
Matthew Tunnicliffe Jonathan Gregson
BANKERS
Leeds Building Society
Barclays Bank
plc 23 Windsor Court Leicester Morley LS27 9BG LE87 2BB
HONORARY SCRUTINEER/INDEPENDENT EXAMINER
Mrs Gillian Denvers
CONTACTS
The Scout Association
The Charity Commissioners
Gilwell Park, Charity Commission First Contact Chingford, PO Box 1227 London, E4 7QW Liverpool L69 3UG
info.centre@scouts.org.uk
HEAVY WOOLLEN DISTRICT SCOUT
COUNCIL
STATEMENT OF TRUSTEES RESPONSIBILITIES
Charity law require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period, and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
-
(a) select suitable accounting policies and then apply them consistently;
-
(b)make judgements and estimates that are reasonable and prudent;
-
(c) state whether the policies adopted are in accordance with the appropriate SORP on the Accounting by Charities and the Accounting Regulations and with acceptable accounting standards, subject to any material departures disclosed and examined in the financial statement; and
-
(d)prepare the financial statements on an ongoing basis unless it is inappropriate to assume the charity will continue in business.
The trustees are responsible for keeping proper records which disclose with reasonable accuracy at any time the financial state of the charity, and enable them to ensure that the financial statements comply with the applicable Accounting Standards and Statement of Recommended Practice and the regulations made in the Charities Act 2011. They are also responsible for safeguarding the assets of
the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The reserve policy for those funds which are Unrestricted is to maintain a balance on the funds sufficient to meet a normal year’s expenditure.
The Investments sourcing these funds are held in Bank and Building Society Charity Accounts.
The objects of the District are set out in the Constitution, a copy of which is held by the District Secretary and may be examined at any time provided due notice is given.
The Heavy Woollen District Scout Council is a trust established under its rules which are common to all Districts.
Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
The Report and Accounts on the following pages were approved by e-mail received 15 June 2021 and confirmed at the Annual General meeting held 30 June 2021 by a show of hands. .
Ken Oldfield - Chairman Susan Gray – Treasurer
Thomas Slack – District Commissioner
2
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE HEAVY WOOLLEN DISTRICT SCOUT COUNCIL
I report on the accounts of the District for the year ended 31 March 2021, which are set out on the following pages.
Respective responsibilities of the trustee and examiner
As the Charity’s Trustees, you are responsible for the preparation of the accounts; you consider that the audit requirements stated the in Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the procedures specified in the General Directions given by the Charity Commissioners, whether particular matters have come to my attention.
Basis of the independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An 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 explanations from you as trustees concerning such matters. The procedure undertaken does not provide all the evidence that would be required for 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 which gives me reasonable cause to believe that in any way the requirements:
-
to keep accounting records in accordance with section 41 of the Act and
-
to prepare accounts which accord with the accounting records and
-
to comply with the accounting requirements of the Act have not been met or
-
to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
-
which gives me reasonable cause to believe that in any material respect the
accounting rules of the District’s constitution have not been met.
Gillian Denvers Dated 20 July 2021
3