**The York Joint Scout Trust**
**Trustees' Annual Report for the period from 1 April 2019 to 31 March 2020**
Section A Reference and administration details Registration Number with the Charity Commissioners 524835 Registration Number with the Scout Association T2055 Charity's Principal Address 48 Ashley Park Crescent YORK YO31 1HH
Names of the charity trustees who manage the charity
## **Trustees**
Christine Bristow to 24 June 2019 Lars Kramm from 24 June 2019 Graeme Taylor Kathryn Dunn to 30 April 2020 Nigel White from 1 May 2020 Jill Errington David Hatliff Simon Errington Andy Carter From 1 November 2019 to 31 March 2020
Bankers HSBC, 13 Parliament Street, York YO1 8SG Charities Aid Foundation Bank Custodian Trustees Scout Association Trust Corporation (in respect of Snowball Plantation) Other Advisers Burns & Co (Solicitors) Martin Ramsden (Quantity Surveyor) P B Curran & Co (Insurance Brokers) Unity Insurance Services D E Ford Insurance (all in respect of Snowball Plantation)
Section B Structure, governance and management
## **Governing documents**
The Trust's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.
## **How the Charity is constituted**
The Trust is established under The Scout Association's rules which are common to all Scout Bodies. As a registered charity the Trust confirms that its Trustees pay due regard to the Charity Commission guidance on public benefit in determining its activities.
## **Trustee selection methods**
Because the Trust represents the interests of the York Ebor and York Minster Scout Districts, those Districts each nominate three individuals to act as Trustees.
## **Trust management**
The Trust is managed by its nominated Trustees, who are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
## **Trust functions**
This Trust exists to co-ordinate the activities of York Ebor and York Minster Scout Districts in respect of::
The management and maintenance of jointly owned property, including land and property at Stockton-on-the-Forest known as Snowball Plantation, for which the Principal Trustee is the Scout Association Trustee Corporation
The raising of funds and the administration of joint finance
The insurance of persons, property and equipment
The management of scouting events and activities in the City of York
## **Trust controls**
The Trust has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, including dual signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. No serious incidents that should have been reported to the Charity Commission have occurred.
## **The Trust delegates responsibilities as follows:**
For the management and maintenance of property at Snowball Plantation, to the Snowball Plantation Management Committee and for the administration of York Active Support to the York Active Support Committee, each through a mandate granted by the Trust and with accounts consolidated into those of the Trust.
The York Scout & Guide Gang Show is an independent body, representing the two York Scout Districts and Girlguiding North Yorkshire South, but holds a mandate from the Trust, through which it is registered; its accounts are consolidated into those of the Trust.
## **Reserves**
The Trust's policy on reserves is to hold sufficient resources to continue its activities at Snowball Plantation and across the City of York. The Trustees continue to be aware of the need to maximise the level of usage at Snowball Plantation and to budget for realistic income and expenditure, and to prepare and monitor realistic budgets for all other activities.
## Section C Objectives and activities
The objectives of the Trust are those of a unit of the Scout Association.
The Aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.
The Trust meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Work has started on refurbishing a hut on the site but the coronavirus epidemic has brought all development work to a close for the time being. This closure will obviously impact on the finances of Snowball Plantation. The site continues to be popular with visitors from many different areas. The service team, who are all volunteers, and who give freely of their time, continue to work on a regular basis. The annual St George's Day parade and Chief Scout Awards presentation evening were held. The movement was also represented at the City's Remembrance Sunday Parade. The York Active Support continues to organise, or assist with, scouting activities in the City.
## Section D Declaration
The Trustees declare that they have approved the Trustees' report above
Signed on behalf of the Trustees:
|Full Name
Position
Date|Lars Kramm|
|---|---|
|||
||Chairman|
|||
||10/06/2020|
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities summary for the year ended 31 March 2020**
|TOTAL INCOMING RESOURCES (page A4)
TOTAL RESOURCES EXPENDED (page A5)
TRANSFER
NET INCOMING (OUTGOING) RESOURCES
FUND BALANCES BROUGHT FORWARD
FUND BALANCES CARRIED FORWARD|This Year
General
Funds
£
40,992.08
(43,833.31)|This Year
Restricted
Funds
£
0.00
(10,595.36)|This Year
Total
£
40,992.08
(54,428.67)|Previous
Year
Total
£
63,161.95
(77,897.76)|
|---|---|---|---|---|
||(2,841.23)|(10,595.36)|(13,436.59)|(14,735.81)|
||(2,841.23)
63,915.87|(10,595.36)
84,264.81|(13,436.59)
148,180.68|(14,735.81)
162,916.49|
||£61,074.64|£73,669.45|£134,744.09|£148,180.68|
1
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities for the year ended 31 March 2020**
|Notes
**INCOMING RESOURCES**
Membership subscriptions
INVESTMENT INCOME
Bank interest
COIF Charities Deposit Account
DONATIONS
Gift Aid Tax Recoverable
CENTRE INCOME
Centre Fees
Site Fees
Shop Income
Telephone income
FUND RAISING
Gang Show
OTHER INCOMING RESOURCES
Camps and Events
District Contributions
Miscellaneous
Sale of badges/clothing
Activity Income
TOTAL INCOMING RESOURCES|This Year
General
Funds
£
0.00
6.35
182.57|This Year
Restricted
Funds
£
0.00
0.00|This Year
Total
£
0.00
6.35
182.57|Previous
Year
Total
£
1766.67
1.66
137.70
139.36
8,158.58
1,493.16
9,651.74
19,145.00
7,876.80
506.00
0.20
27,528.00|
|---|---|---|---|---|
||188.92|0.00|188.92||
||2,000.00
0.00|0.00
0.00|2,000.00
0.00||
||2,000.00|0.00|2,000.00||
||15,900.00
9,178.00
551.76
0.00|0.00|15,900.00
9,178.00
551.76
0.00||
||25,629.76|0.00|25,629.76||
||0.00
16.00|0.00
0.00|0.00
16.00|0.00
10,704.67
10,704.67
1,716.56
6,475.00
403.25
1,610.50
3,166.20
13,371.51|
||16.00
878.00
7,538.00
822.80
2,168.60
1,750.00|0.00
0.00
0.00
0.00|16.00
878.00
7,538.00
822.80
2,168.60
1,750.00||
||13,157.40|0.00|13,157.40||
||£40,992.08|£0.00|£40,992.08|£63,161.95|
2
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities for the year ended 31 March 2020**
|Notes
**RESOURCES EXPENDED**
MEMBERSHIP SUBSCRIPTIONS
RECURRENT COSTS
Cleaning
Consumables
Security Alarm
Rent
Rates and Refuse
Light,Heat and Sewerage
Insurance
Shop Purchases
Telephone
ACTIVITIES
Camps and Events
Gang Show
Ceremonials
REPAIRS AND RENEWALS
Centre
Site
FUND RAISING
ADMINISTRATION EXPENSES
ACTIVITY EXPENDITURE
GRANTS
EQUIPMENT
BADGE PURCHASES
OTHER EXPENDITURE
DEPRECIATION
TOTAL RESOURCES EXPENDED|This Year
General
Funds
£
0.00|This Year
Restricted
Funds
£
0.00
0.00|This Year
Total
£
0.00|Previous
Year
Total
£
0.00
1,560.00
298.67
1,368.94
466.67
1,107.34
7,905.37
3,582.24
241.51
523.93
17,054.67|
|---|---|---|---|---|
||4,088.00
50.77
1,137.03
466.67
979.59
8,291.64
3,750.72
198.82
690.54||4,088.00
50.77
1,137.03
466.67
979.59
8,291.64
3,750.72
198.82
690.54||
||19,653.78|0.00|19,653.78||
||1,064.98
17.17
2,325.40|0.00|1,064.98
17.17
2,325.40|1,683.00
11,692.94
2,771.62
16,147.56
14,987.49
10,647.10
25,634.59|
||3,407.55|0.00|3,407.55||
||2,347.49
8,960.77|0.00
0.00|2,347.49
8,960.77||
||11,308.26|0.00|11,308.26||
||0.00
4,539.65
1,333.61
0.00
0.00
1,839.73
12.00
1,738.73|0.00
0.00
0.00
0.00
10,595.36|0.00
4,539.65
1,333.61
0.00
0.00
1,839.73
12.00
12,334.09|0.00
3,099.72
1,219.24
0.00
164.40
1,436.85
806.64
12,334.09
£77,897.76|
||£43,833.31|£10,595.36|£54,428.67||
3
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities for the year ended 31 March 2020**
|Notes
**FIXED ASSETS**
Tangible assets
2
**CURRENT ASSETS**
Stocks
Debtors and Prepayments
3
COIF Charities Deposit Account
Cash at bank and in hand
4
less: CURRENT LIABILITIES
Amounts due within one year
5
NET CURRENT ASSETS
Amounts due in more than one year
**NET ASSETS**
Represented by:-
**FUNDS**
General Funds
Restricted Funds|This Year
£
1,226.40
1,512.99
26,300.46
19,790.29|This Year
£
95,564.11
39,179.98
0.00|Previous
Year
£
107,898.20
1,254.96
8,558.30
26,140.24
13,884.67|
|---|---|---|---|
||48,830.14
9,650.16||49,838.17
9,555.69|
||||40,282.48
0.00|
|||£134,744.09|£148,180.68|
|||61,074.64
73,669.45|63,915.87
84,264.81|
|||£134,744.09|£148,180.68|
Approved by the Trustees on 10 June 2020 and signed on their behalf by
Lars Kramm
## Chairperson
The notes on pages 5 to 6 form part of these accounts
4
## **YORK JOINT SCOUT TRUST**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2020**
## **1 ACCOUNTING POLICIES**
## a) Basis of accounting
These accounts are prepared under the historical cost convention (modified to include the revaluation of investments) in accordance with applicable accounting standards and the Statement of Recommended Practice Accounting by Charities.
b) Provision for depreciation of fixed assets of the activities centre is made at annual rates calculated to spread the cost (less anticipated residual disposal value) of each asset evenly over its expected useful life.
The depreciation rates currently in use are: Original Buildings 2.5%, Centre Refurbishment 4%
Plant and Equipment 20% straight line.
## c) Stocks are valued at the lower of cost and net realisable value.
d) The accounts include the income and expenditure of the City of York Scout Fellowship and two thirds of the figures for the York Scout and Guide Gang Show.
## **2. TANGIBLE ASSETS**
|COST Brought forward
Additions
Disposals
Carried forward
DEPRECIATION Brought forward
Charge for the Year
Eliminated on disposals
Carried forward
NET BOOK VALUE
Carried forward
Brought forward
**3. DEBTORS**
Debtors
Prepayments
Income Tax to recover
**4. CASH AT BANK AND IN HAND**
Bank Current Accounts
Bank Deposit Accounts
Cash in Hand
**5. LIABILITIES**
Trade Creditors
Refundable deposits
Fees in Advance
**6. TRUSTEES EXPENSES**
No. of Trustees reimbursed
Travel expenses|**Land &**
**Buildings**
305,112.46|**Equipment**
17,117.61
0.00|**Total**
322,230.07
0.00
0.00|
|---|---|---|---|
||305,112.46
199,934.26
11,654.09|17,117.61
14,397.61
680.00
0.00|322,230.07
214,331.87
12,334.09
0.00|
||211,588.35
93,524.11|15,077.61
2,040.00|226,665.96
95,564.11|
||105,178.20|2,720.00|107,898.20|
||This year
561.75
951.24
0.00|Previous Year
4,690.20
783.60
3,084.50||
||1,512.99|8,558.30||
||17,902.41
1,666.66
221.22|11,850.10
1,833.34
201.23||
||19,790.29|13,884.67||
||4,653.36
1,600.00
3,396.80|2,107.89
1,800.00
5,647.80||
||9,650.16|9,555.69||
||0
0.00|1
116.00||
5
|**8. ANALYSIS OF INCOME AND EXPENDITURE**
**General**
**Snowball**
**Trust**
Income
34,858.67
5,184.21
Expenditure
38,031.06
4,753.12
Surplus/(Deficit)
(3,172.39)
431.09
**Restricted**
Income
0.00
0.00
Expenditure
10,595.36
0.00
Surplus/(Deficit)
(10,595.36)
0.00
**9. ANALYSIS OF ASSETS AND LIABILITIES**
**Snowball**
**Trust**
Tangible assets
95,564.11
Stocks
368.58
674.49
Debtors etc
985.99
500.00
COIF Deposit
23,736.65
2,563.81
Cash at bank etc
15,995.59
833.30
Current Liabilities
(9,623.16)
0.00
Long Term Liability
0.00
NET ASSETS
127,027.76
4,571.60
**10. ANALYSIS OF FUNDS**
General
53,358.31
4,571.60
Restricted
73,669.45
0.00
127,027.76
4,571.60|**8. ANALYSIS OF INCOME AND EXPENDITURE**
**General**
**Snowball**
**Trust**
Income
34,858.67
5,184.21
Expenditure
38,031.06
4,753.12
Surplus/(Deficit)
(3,172.39)
431.09
**Restricted**
Income
0.00
0.00
Expenditure
10,595.36
0.00
Surplus/(Deficit)
(10,595.36)
0.00
**9. ANALYSIS OF ASSETS AND LIABILITIES**
**Snowball**
**Trust**
Tangible assets
95,564.11
Stocks
368.58
674.49
Debtors etc
985.99
500.00
COIF Deposit
23,736.65
2,563.81
Cash at bank etc
15,995.59
833.30
Current Liabilities
(9,623.16)
0.00
Long Term Liability
0.00
NET ASSETS
127,027.76
4,571.60
**10. ANALYSIS OF FUNDS**
General
53,358.31
4,571.60
Restricted
73,669.45
0.00
127,027.76
4,571.60|**York Active**
**Support**
926.85
949.30|
**Gang**
**Show**
22.35
99.83|**Total**
40,992.08
43,833.31|
|---|---|---|---|---|
||(3,172.39)
431.09
0.00
0.00
10,595.36
0.00|(22.45)|(77.48)|(2,841.23)
0.00
10,595.36|
|||**York Active**
**Support**
50.00
(73.00)
1,114.73
(27.00)|
**Gang**
**Show**
133.33
100.00
1,846.67
0.00|(10,595.36)
**Total**
95,564.11
1,226.40
1,512.99
26,300.46
19,790.29
(9,650.16)
0.00|
|||1,064.73
1,064.73|2,080.00
2,080.00|134,744.09
61,074.64
73,669.45|
||127,027.76
4,571.60|1,064.73|2,080.00|134,744.09|
Included in the General Reserves of the Trust are Designated Funds for experiencing scouting overseas £4,306.67
6
## **Independent Examiner's Report to the Trustees of the**
YORK JOINT SCOUT TRUST
I report on the accounts of the Trust for the year ended 31 March 2020 which comprise the Income and Expenditure Account, the Balance Sheet and related notes.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under Section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145 (5) (b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section130 of the 2011 Act ;and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: John Masheder Qualification: Company Director
Address: 20 Heworth Hall Drive York YO31 1AQ Date: 31 May 2020