2023-03-31-accounts - Heavy Woollen District Scout Council

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District Accounts Auditors report

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HEAVY WOOLLEN DIStRICT SCOUT COUNCIL STATEMENT OF TRUSTEES RESPONBILITIEs Charity law rulTe th¢ trustees to prepare fiTranaai statenjcnts for each finataciai yw wbich ve a true and fair of the b#ate of affwis of the charity and of IL% financial aGtivities for that perio and adequately disiinguish any Materi sp¢Gial tnjsi OT otherr¢stricLI fund of the charity. PT¢parin¥ those rinattci21 statcments the Injstees ar¢ requirdto". (a) 5el¢ct 9Uitable aGcounting pdifjies and then apply them consi5tetitly' (b) tnake judgements and estimatrsthat are reasonable 2nd prudent; {cl slat¢ whethef the policies adoptd are in accordance wilh the 4)propriate SORP on ihe Accountin8 by Charities and the Accounting Regulatyong and with aGceptable aGcounting standards. SUbjt to any fnatetial departu disclosed and examined in the financial statement," (dl prepare the finan¢ial statetnents On an ongoing b2sis unless it is inappropriate io a5wm¢ tbe charity 11 continue in bu5ine5$. Thc tnJ51¢es ore reFible for kecpirtg proper records which di$close reasonable accuracy at time the financi state of the Gharity, and able them to ensure thatthe financial 5tatetnents comply with th¢ applicable Acc4)untin8 Standards and Statement of liecommcnd¢d Practic¢ and the regulations rnad¢ in the Charities Art 2011. They aT¢ also 4pOnSIble for 5af¢8llarding the a55ets of the ¢hatity and hence takin¥ reasonable steps for th¢ prevention and detectiort of fraud and other irr¢gul8ritie5. The T¢serve pojicy for those fvnds which ar¢ Unrestrided is to mwntsin a ban(C onthe funds sufficient to meet a noTm81 yeaT'5 expenditure. The Invcstmettts sowcing these funds are held inBank and BuildiTh8 Srtiety Chatity Accounts. The objects of the District are set out in the Cstilts0n, a copy of which 15 held by th¢ Thstrict Secretary and may be examin¢d at any time provided due notice is ven. The Heavy Wwllen thstrict S¢(t Council is a trLL8t established under its ndes whith ate COEllrnOn to all Di8tri¢ts TtU8tees ar¢ appointed in accordatLC¢ with the Policy. Organisation and Re$ of the Scouk Associatiort. The Repork and Accounts on the followin8 Poses were appr()ved by th¢ District F.xecutiVe by ameeting held on 24 May 2023 confiTmed at the Annual General meetinB he]d 24 June 2023 by 8 show of hands . Ken Oldfield- Chaitm8n Su$8n Gray- Treasurer Martin Holmes- thstrict CoTnmissioner Page 2 of 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HEAVY WOOLLEN DISTRICT SCOUT COUNCIL I report on the accounts ofthe District for the year ended 31 March 2023, which are set out on the following pag&s. RespeclÉve responsibilities of the trustee and examiner As the Charty's Trusiees. 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 responsibilty to state. on the procedures specifted in the General Directions gNen by the CharÉty Commtssioners. whether particular matters have come to my attention. Basis of the iftdependent examlner's report My examination was carried out in accordance with the General DIrlI0S given by the Charty Commi&8ioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those rewrds. It also includes consideration of any unusual items or di8closures in the accounts ar seeknng explanations from you as trustees Conrning such matters. The procedure undertaken does not provide all the evidence that would be required for an audiL and consequently I do not express an audit opinion on the view given by the accounts. Indepondent Examlneffs slatement 1. In connection with my examination no matter has come to my attention which gives me reasonable cause to beli8V8 that in atty way the requirements.. . to k&p accounting records in accordance with section 41 of the Act and . to prepare accounts which accord with thè a(OUntIng 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 understsnding of the accounts to be reached. . which gives me reasonable cause to believe that in any material respect the accounting rul&s of the District's constitution have not been met. Signed Dated - 2110512023 Page 3 of 11

HEAVY WOOLLEN D1SfRI SCOUT COUPICIL FOR THEYEAR ENDED 31 MARCH 2023 STATEMENTS OF ASSETSAND LfABiunESAT31 March 2021 ZOZ3 2QlZ General Account Jarnboree and Intemational hjnd Training Fund DistTitt Attivity Centre Explorerscouts Young Leaders 31.890 10,821 32,791 7,193 2.915 826 563 47,014 110211 826 605 40,402 Cash at bank and in hand.. Chickenley District Campsite Dlstrict ScoutShop 3.156 21,871 13,788 85,829 33.763 27,413 102.046 Non-M¢etsryaSsets Dlstrtrtkout Shop Stock at cost 31 March 2023 7,058 92,887 6,310 108,356 Addklonal norH7Metarya5sets based on irwrancewdlue5 Di5tiict Campsite and Lodge Olstrict Headquarters Èquiprnent.. Campsite DistrSct Actfvity Centre Distrtct equipment 278,208 185,472 2.ofKI 5,796 240,000 160.0 477,476 409,5tKI Page I Page 4 of 11

HEAVYWOOiLEN r)ISTrUSCOWCOLINCIL FOflTHEYEAR ENDED31 MARCH ZOZ5 CONSOUDATED RfCEIPTSAIID PAYMEFirs 2022 RECEIPTS Scout Shopsales gJb5CliPtion5 15.170 14,968 5,998 6.262 1,098 Grants 1,5LY) 850 16.778 5,378 20 10,667 Donations FundraisITh8 Rentsreoived DistrictActMty Cefitre Intpre5t re(Ved cotsr receipts 3,949 13 36 LOSO 25.600 1,397 12,3S7 so Campsits receipts Badge 5alES Sundry recwpts PAYMEPITS 2.763 7Q.247 6,484 57.046 11,181 1,491 790 Stock Wfcha5e5 Rent and rates 14wJ 1,916 2.070 Equiprnent Intematlonal camp payrnents Fundrasingexpenses Badges and presentatlon5 District devdoprnent Insurance 2.250 144 42 155 1.185 21 1,190 loo 21,024 Donation5 Repairs and malntenan Impro¥emÈnts to prope¥ty Courses and11nCeS AdminiStratweexpense5 ght and heat Travdlin8 Expenses ADCfloats Sundryexpen5e5 Internal transfers 20,898 13,44S 2,200 100 403 778 233 1,013 156 325 573 328 IS.600 91.714 2SO 41.275 15,771 88.013 7,776 111.560 102,046 6.310 108,356 rplu5ldpfititl for ihe year Cash ai bankand lTrhand brou8htforward sthck broughifoiward Casl at bankand inhand£arried forward 1154691 102.046 6,310 92W7 85,829 strKkcarrfedfotward 92,887 Page 2 Page 5 of 11

HEAWI WOOLLEN DIRiCr SCOUT COUNaL FOR TrIE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS The accounts a5 Stated in the Statementsof Assets and babilitie5 are rin8 fenced wlth the exception of the General account Bnd as such cannot be used forany other purposè tha that stated. zozj 2022 2. Gfant re Shower Installaiion at Campsite IMason51 10,667 GENERAL ACCOUNT RECEIPTS 2018 2022 Group transfer Internal transfers Subscriptlons Inetl 6,484 1,147 6,262 lo.)0 26,278 5.998 Interest received Iz 15,998 13,905 PAYMENTS ADC floats Activf(ie5 Grants ano donatior*s Badges Repair5 and rnaintenance Telephone. poth8e and stationery Audit Internal transfers Licences Sundry expenses 233 100 100 45 4,708 IOD 15,600 250 25 5.216 8,689 24,254 32,943 16,633 16351 32,943 32,31)8 Surplu5lldeficitl for the year Cash at bank and in hand brought forward Cash at bankand in hand carried forward Page 3 Page 6 of 11

HEAVY WOOLLEN DisfRicf SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2023 DIRIC¥ AcnviTY CENTRE RECEIPTS 2022 Rents received 5,378 20 2,689 750 Hall Hire Donations Fundraising nternal tnnsfers 510 15,0(X) 20,398 3.949 PAYMENTS Improvements to property Rates Light and heat Repairs and malntenance Insurance 13445 189 1601 524 474 138 151 399 7,916 423 123 169 14 Clealling Travelling expenses Sundries 170 58 16.462 9333 15.3841 4,364 11,0201 (Deficttlsurplus for the year Cash at bank and in hand brought forward Cash at bank and in hand carried fonard 3,936 11,0211 2.915 TRAINING ACCOUNT 2023 2022 RECEIPTS Partitipant receipts Interest from Leeds B.S. Donation Transfer from General fijnd 1050 20 1150 2220 250 1,150 PAYMETr¥rs Course expenses Trainer expenses Trdvelling expenses Sundry expenses 70) 1500 li 113 13 16 1,042 2216 Surplusldeficitl for the year Cash at bank and in hand brought forward Cash at bank and in hand carried forward 151 11131 151 Page 4 Page 7 of 11

HEAVY WOOiLEN DISTRICT SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2023 2023 1022 SCOUT AcfivffiES Badges Cash at bank brought forwèrd Cash at barsk carried forward 62 303 303 303 241 CUB ACtivrriES RECEIIryS Genefal at¢ount float Activkties 1,098 1,098 PAYMENTS Attivities Badges Oon8tion 1,077 21 1,098 Surplu5lDeficitl for the year Cash 4t b8nk and in hand brou8th forward Cash at bank and in hand tarried forward BEAVER AcnviTIES 2023 2021 RECEIPTS PAYMENTS 87 13 Surplusfor the yeèr Cash at bank and in hand broughtforward Cash at bank and in hand orried fo¢ward 16 SQUIRREiS' Ac[NlEs RECEIPTS Transferfrom DSsrrlct ftjnds 2023 100 PAYMENTS stsrt-up equipment Surplus for the year 42 58 Cash in hand and at baTrk carred forwaTd 58 Page 5 Page 8 of 11

HEAVY WOOLLEN DiThicf SCOUT COUNaL FOR TrIE YEAR ENDED 31 MARCH 2023 JAMBOREE AND INTERNATIONALCAMP FU14D 2022 RECEIPTS Fundrais11 16718 850 17628 210 Donatlon 50 260 PAYMEPnS Fundraising expenses Jamboree payment Presentations 144 2,250 14144 3484 2.250 11,9901 9,327 5urplu5lldefiiitl forthe year BaThCe at bank brou8ht for%vard 7337 alance at bankcarried forward 10821 7,337 EXPLORER SCOLryAcfiviTIES 201J 2021 Cash atbankar In kand brou8htfof%vard 826 826 Cash at bankand in hand carried forward 826 826 YOUNG LEADERS ACTMTIES 20ZJ 202 PAYMENTS Badges IDpfIot[pIuS for the year Cash at baTrk ènd In hand broughtforward 42 1421 605 605 Cash at bank and la hand carried forward 563 605 Pw6 Page 9 of 11

HEAVY WOOLLEN DisfRicf SCOUT COUNCIL FOR THE YEAR ENDED 31 MARCH 2023 SCOUT SHOP ACCOUNT 2023 2022 RECEIPTS Shop sale5 Interest re£eived 15,170 12 14.968 15,182 14,969 Cost of sales Opening stock at l Aprtl 2022 Purchases 6310 7.776 11,181 18.957 6.310 12,647 20.310 7058 Less.. C105ing stock at 31 March 2023 Gro55 profit 13,252 1,930 2.322 PAYMENTS Rent 500 1.250 52 In5uran¢e Heat and light Repairs and renÈwals Postage and stationery Internal transfe IDeficitlSurplus for thÈ year 55 15,(KJO 15,555 113,6251 li 1,864 1,864 Statementas at 31 Marth 2023 2023 2022 stock at cost Debtors Cash at bank and in hand 7,058 854 5876 13788 6.310 312 20,791 27.413 IDefi¢itlSurplusfoT the year Creditors Fund5 broughtfotward Funds ¢arrled forward 1136251 457 27,413 13,788 26,956 27.413 P3ge 7 Page 10 of 11

HEAWI WOOLLEN DISTRICT SCOW COUNCIL FOR THE YEAR ENDED 31 MARCH 2023 DisfRICT CAMPSITE Accour 2023 2022 RECEIPTS CampingfeÈs Bad8e sale5 Grants Interest 17594 2.749 10,667 12 23,036 1,500 16 19,110 PAYMENTS 1.227 3,202 655 2,414 )7 1.340 2.126 672 Light and heat Insurance Di5tritt developrnÈnt Repairs and maintenante Cleanin8 Website Travelling expepse5 20,374 1,347 156 719 31,0 12.341 715 390 18,442 IDeficitll5urplus for the year fund5 brought forward Funds carried forward Financed by.. Cash at bank and in hand 111,8921 33,763 21,871 4,594 29,169 33,763 21,871 33,763 FUNDS HELD ON BEHALF OF CHICXENLEY SCOUTGRIXIP 2023 Funds brought forward Transferfrom HSBC Less.. Bankcharges 468 2.768 3,236 3,156 Financed by: Cash at bank 3,156 468 Page 8 Page 11 of 11

District Accounts Auditors report

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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 2023, 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

Dated - 21/05/2023