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 Harif Commissioner District Explorer Scout Commissioner Tom Lynch Deputy Youth JessicaWorm Commissioner ald
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 LE87 2BB Morley LS27 9BG
HONORARY SCRUTINEER/INDEPENDENT EXAMINER
Mr C J Reece
CONTACTS
The Charity Commissioners Charity Commission First Contact PO Box 1227
The Scout Association
Gilwell Park, Charity Commission First Contact Chingford, PO Box 1227 London, E4 7QW Liverpool L69 3UG
info.centre@scouts.org.
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 the District Executive by a ‘Zoom’ meeting held on 18 May 2022 and confirmed at the Annual General meeting held 29 June 2022 by a show of hands. .
Ken Oldfield - Chairman
Susan Gray – Treasurer
Ian Womersley – County 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 2022, 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.
Signed C J Reece Dated 19 June 2022
3
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2022
STATEMENTS OF ASSETS AND LIABILITIES AT 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| Monetary Assets | £ | |
| General Account | 33,259 | 24,562 |
| Jamboree and International fund | 7,193 | 9,327 |
| Training Fund | 8 | (19) |
| District Activity Centre | -1,021 | 4,364 |
| Explorer Scouts | 826 | 826 |
| Young Leaders | 605 | 605 |
| 40,870 | 39,665 | |
| Cash at bank and in hand: | ||
| District Campsite | 33,763 | 29,168 |
| District Scout Shop | 27,697 | 19,180 |
| 102,330 | 88,013 | |
| Non-monetary assets | ||
| District Scout Shop | ||
| Stock at cost 31 March 2022 | 6,310 | 7,776 |
| 108,640 | 95,789 | |
| Additional non-monetary assets based on insuranc | £ | £ |
| District Campsite and Lodge | 240,000 | 240,000 |
| District Headquarters | 160,000 | 160,000 |
| Equipment: Campsite | 500 | 500 |
| District Activity Centre | 5,000 | 5,000 |
| District equipment | 4,000 | 4,000 |
| 409,500 | 409,500 |
Page 1
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
| DISTRICT CAMPSITE ACCOUNT | |||
|---|---|---|---|
| Note | 2022 | 2021 | |
| £ | £ | £ | |
| RECEIPTS | |||
| Camping fees | 9,608 | 760 | |
| Kirklees Summer Scheme | 2,749 | - | |
| Grants | 10,667 | 22,351 | |
| Interest | 12 | 9 | |
| 23,036 | 23,036 | 23,120 | |
| PAYMENTS | |||
| Rates |
1,340 | 1,011 | |
| Light and heat |
2,126 | 981 | |
| Insurance |
672 | 1,015 | |
| Badges | - | ||
| Activities |
790 | 527 | |
| Repairs and maintenance |
12,341 | 2,553 | |
| Sundry expenses | - | ||
| Cleaning |
715 | 271 | |
| Website |
68 | 47 | |
| Fuel | 390 | 18,442 | - |
| 4,594 | 6,405 | ||
| (Deficit)/surplus for the year | 4,594 | 16,715 | |
| Funds brought forward | 29,169 | 12,454 | |
| Funds carried forward | 33,763 | 29,169 | |
| Financed by: | |||
| Cash at bank and in hand | 33,763 | 29,169 |
Page 8
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2022
| CONSOLIDATED RECEIPTS AND PAYMENTS RECEIPTS Notes Scout Shop sales Subscriptions Activities Grants 2 Donations Fundraising Rents received District Activity Centre Interest received Course receipts Inter District transfers Campsite receipts Badge sales Group transfer PAYMENTS Stock purchases Rent and rates Activities International camp payments Badges and presentations District development Insurance Donations Repairs and maintenance Payments to groups Courses and licences Administrative expenses Light and heat Travelling expenses ADC floats Sundry expenses Internal transfers Surplus(deficit) 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 |
£ £ 14,978 24,182 17,920 6,262 10,667 210 3,949 13 900 1,397 12357 50 6,484 57,057 10,908 1,491 790 2250 155 1,190 100 21,024 1,013 156 3,025 573 - 328 250 41,003 16,054 88,013 7,776 111,843 102,330 6,310 108,640 2022 |
£ £ 14,978 24,182 17,920 6,262 10,667 210 3,949 13 900 1,397 12357 50 6,484 57,057 10,908 1,491 790 2250 155 1,190 100 21,024 1,013 156 3,025 573 - 328 250 41,003 16,054 88,013 7,776 111,843 102,330 6,310 108,640 2022 |
2021 £ 1,971 (11,056) 7,590 32,351 100 - 100 1,000 24 - 400 760 - - 33,240 1,105 1,128 5,052 - - 1808 1,615 94 10,599 7,357 501 98 1,424 - 400 298 400 31,880 1,361 84,136 8,088 93,585 88,013 7,776 95,789 |
|
|---|---|---|---|---|
| 16,054 88,013 7,776 111,843 102,330 6,310 108,640 |
Page 2
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2022
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.
£
| that stated. | £ |
|---|---|
| 2. Grants include: | |
| Wakefield MDC | 10,667 |
| 3. Donations | |
| DAC Electrics upgrade | 4,708 |
| 4. Group transfers: | |
| 7th Batley repaid 2021-22 | 6,484 |
5. Group closures
Chickenley Scout Group has closed and the bulk of the finances remain in the HSBC account in their nam name. It is intended that this should remain in place for two years for use by a new unit should one be able to be formed in that area.
Hanging Heaton Scout Group This Group has amalgamated with 7th Batley. Their finances are also being kept in a separate account for a period of two years in the hope that a new Group may be formed in Hanging Heaton. The money will then be available for the new group formation.
| SCOUT ACTIVITIES PAYMENTS Badges Cash at bank brought forward Cash at bank carried forward CUB ACTIVITIES Cash at bank and in hand brought forward Cash at bank and in hand carried forward BEAVER ACTIVITIES Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
£ 62 303 241 2022 1 1 2022 £ 3 3 |
£ 303 |
|---|---|---|
| 303 | ||
| 2021 £ 1 |
||
| 1 | ||
| 2021 £ 3 |
||
| 3 |
Page 3
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2022
| GENERAL ACCOUNT RECEIPTS Group transfer Internal transfers Subscriptions (net) Badge sales/Canoe sale Grant Interest received PAYMENTS ADC floats Activities Big Camp Grants and donations Badges Repairs and maintenance Telephone, postage and stationery Internal transfers Licences Sundry expenses Surplus/(deficit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
2022 £ £ 6,484 1,147 6,262 - - 12 13,905 - - 100 45 4,708 88 250 25 5,145 8,760 24,254 33,014 |
2021 £ 7,590 400 (11,056) - 10,000 - |
|---|---|---|
| 6,934 400 4,525 7,357 - 693 52 1,808 183 94 |
||
| 15,112 | ||
| (8,178) | ||
| 32,432 | ||
| 24,254 | ||
Page 4 (i)
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2022
DISTRICT ACTIVITY CENTRE
| RECEIPTS Rents received Hall Hire Grant Donations Fundraising Purchases Rates Light and heat Repairs and maintenance Insurance Cleaning Motor expenses Sundries (Deficit)surplus for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward TRAINING ACCOUNT RECEIPTS Participant receipts Interest from Leeds B.S. Donation Transfer from General fund PAYMENTS Course expenses Travel expenses Trainer expenses Postage, telephone Sundry expenses Surplus(deficit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
£ £ 2,689 750 510 3,949 138 151 399 7,916 423 123 169 14 9,334 (5,385) 4,364 -1,021 2022 £ 900 - 250 1,150 113 13 900 - 16 1,029 121 (113) 8 2022 |
2021 £ 100 - - 1,000 - - |
|---|---|---|
| 1,100 117 443 7,353 520 |
||
| 8433 | ||
| (7,333) 11,697 |
||
| 4,364 | ||
| 2021 £ - 12 - 400 |
||
| 412 | ||
| 150 - 168 - - |
||
| 318 | ||
| (153) 40 |
||
| (113) |
Page 4
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2022
| SCOUT SHOP ACCOUNT RECEIPTS Shop sales Interest received Cost of sales Opening stock at 1 April 2021 Purchases Less: Closing stock at 31 March 2022 Gross profit PAYMENTS Rent Insurance Heat and light Postage and stationery Repairs and renewals Sundry expenses Trading profit(loss) for the year Statement as at 31 March 2022 Stock at cost Debtors Cash at bank and in hand Surplus for the year Creditors Funds brought forward Funds carried forward |
2022 £ £ 14,978 1 14,979 7,776 10,908 18,684 6,310 12,374 2,605 1250 52 500 1 50 11 1,864 741 2022 £ 6,310 596 20,791 27,697 741 - 26,956 27,697 |
2021 £ 1,971 3 |
|---|---|---|
| 1,974 8,088 1,105 |
||
| 9,193 7,776 |
||
| 0 | ||
| 1,974 100 80 - 27 |
||
| 207 | ||
| 1767 | ||
| 2021 £ 7,776 486 18,694 |
||
| 26,956 | ||
| 350 - 26,606 |
||
| 26,956 |
Page 7
HEAVY WOOLLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2021
JAMBOREE AND INTERNATIONAL CAMP FUND
| RECEIPTS Participants fundraising M Ingham PAYMENTS Fundraising expenses Jamboree payment Presentations Surplus/(deficit) for the year Balance at bank brought forward Balance at bank carried forward EXPLORER SCOUT ACTIVITIES PAYMENTS Payment to groups (Deficit) for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward YOUNG LEADERS ACTIVITIES RECEIPTS Donations PAYMENTS Presentations Surplus for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward |
2022 £ 210 50 260 - 2250 -1990 9,327 7,193 2022 £ - - - 826 826 2022 £ 605 605 |
2021 £ |
|---|---|---|
| 9,327 | ||
| 9,327 | ||
| 2021 £ |
||
| 826 | ||
| 826 | ||
| 2021 £ 100 |
||
| 100 505 |
||
| 605 |
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 Harif Commissioner District Explorer Scout Commissioner Tom Lynch Deputy Youth JessicaWorm Commissioner ald
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 LE87 2BB Morley LS27 9BG
HONORARY SCRUTINEER/INDEPENDENT EXAMINER
Mr C J Reece
CONTACTS
The Charity Commissioners Charity Commission First Contact PO Box 1227
The Scout Association
Gilwell Park, Charity Commission First Contact Chingford, PO Box 1227 London, E4 7QW Liverpool L69 3UG
info.centre@scouts.org.
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 the District Executive by a ‘Zoom’ meeting held on 18 May 2022 and confirmed at the Annual General meeting held 29 June 2022 by a show of hands. .
Ken Oldfield - Chairman
Susan Gray – Treasurer
Ian Womersley – County 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 2022, 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.
Signed C J Reece Dated 19 June 2022
3