## **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**
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.
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 Asset****_s_**||**£**|
|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**
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.
£
|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**
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.
Signed C J Reece Dated 19 June 2022
3