## **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**
1. 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
2. to which, in my opinion, attention should be drawn in order to enable 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 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 Asset****_s_**||**£**|
|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**
1. 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**
1. 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
2. to which, in my opinion, attention should be drawn in order to enable 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 the District’s constitution have not been met.
Gillian Denvers Dated 20 July 2021
3