The York Joint Scout Trust
Trustees' Annual Report for the period from 1 April 2021 to 31 March 2022
Section A Reference and administration details
Registration Number with the Charity Commissioners 524835
Registration Number with the Scout Association T2055 Charity's Principal Address Ashley Park Crescent, YORK, YO31 1HH
Names of the charity trustees who manage the charity
Trustees
Lars Kramm Nigel White Jill Errington Simon Errington David McDowell Graeme Taylor
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 Trusts 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 the 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 once again on refurbishing a hut on the site and hopefully will be in use in 2023. The closure, due to the global pandemic has impacted on the finances of Snowball Plantation as the customers are not fully confident to make indoor over night stays.
The service team, who are all volunteers, and who give freely of their time, have continued to work when circumstances have allowed.
The annual St George's Day Parade and Chief Scout Awards presentation evening were both cancelled in 2021 due to the pandemic.
Section D Declaration
The Trustees declare that they have approved the Trustees' report above Signed on behalf of the Trustees:
Lars Kramm
Full Name Position
Chairman
22.08.22
YORK JOINT SCOUT TRUST
Statement of Financial Activities summary for the year ended 31 March 2022
| 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 £ 39,321.31 (37,079.70) |
This Year Restricted Funds £ 0.00 (10,595.36) |
This Year Total £ 39,321.31 (47,675.06) |
Previous Year Total £ 76,608.66 (41,690.94) |
|---|---|---|---|---|
| 2,241.61 | (10,595.36) | (8,353.75) | 34,917.72 | |
| 2,241.61 106,587.72 |
(10,595.36) 63,074.09 |
(8,353.75) 169,661.81 |
34,917.72 134,744.09 |
|
| £108,829.33 | £52,478.73 | £161,308.06 | £169,661.81 |
1
YORK JOINT SCOUT TRUST
Statement of Financial Activities for the year ended 31 March 2022
| 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 Gain On sale Of Fixed Assets Sale of badges/clothing Activity Income TOTAL INCOMING RESOURCES |
This Year General Funds £ 0.00 1.71 19.41 |
This Year Restricted Funds £ 0.00 0.00 |
This Year Total £ 0.00 1.71 19.41 |
Previous Year Total £ 0.00 10.83 24.27 35.10 64,609.36 956.25 65,565.61 0.00 260.00 0.00 0.00 260.00 |
|---|---|---|---|---|
| 21.12 | 0.00 | 21.12 | ||
| 22,001.15 1,022.12 |
0.00 0.00 |
22,001.15 1,022.12 |
||
| 23,023.27 | 0.00 | 23,023.27 | ||
| 6,075.00 2,672.90 395.00 0.00 |
0.00 | 6,075.00 2,672.90 395.00 0.00 |
||
| 9,142.90 | 0.00 | 9,142.90 | ||
| 593.87 0.00 |
0.00 0.00 |
593.87 0.00 |
0.00 0.00 0.00 0.00 7,164.00 377.45 3,000.00 206.50 0.00 10,747.95 |
|
| 593.87 439.50 3,602.25 373.40 0.00 1,875.00 250.00 |
0.00 0.00 0.00 0.00 0.00 |
593.87 439.50 3,602.25 373.40 0.00 1,875.00 250.00 |
||
| 6,540.15 | 0.00 | 6,540.15 | ||
| £39,321.31 | £0.00 | £39,321.31 | £76,608.66 |
2
YORK JOINT SCOUT TRUST
Statement of Financial Activities for the year ended 31 March 2022
| 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 0.00 0.00 1,933.17 (333.33) 46.58 5,210.37 4,086.01 0.00 551.21 11,494.01 |
|---|---|---|---|---|
| 1,424.40 0.00 856.63 0.00 450.41 4,155.89 4,291.04 648.18 402.16 |
1,424.40 0.00 856.63 0.00 450.41 4,155.89 4,291.04 648.18 402.16 |
|||
| 12,228.71 | 0.00 | 12,228.71 | ||
| 224.88 80.00 0.00 |
0.00 | 224.88 80.00 0.00 |
0.00 0.00 102.00 102.00 1,364.28 7,359.68 8,723.96 |
|
| 304.88 | 0.00 | 304.88 | ||
| 1,202.30 8,709.09 |
0.00 0.00 |
1,202.30 8,709.09 |
||
| 9,911.39 | 0.00 | 9,911.39 | ||
| 0.00 3,687.84 955.12 0.00 0.00 1,275.90 168.98 8,546.88 |
0.00 0.00 0.00 0.00 10,595.36 |
0.00 3,687.84 955.12 0.00 0.00 1,275.90 168.98 19,142.24 |
0.00 979.21 819.35 0.00 0.00 152.67 0.00 19,419.74 £41,690.94 |
|
| £37,079.70 | £10,595.36 | £47,675.06 |
3
YORK JOINT SCOUT TRUST
Statement of Financial Activities for the year ended 31 March 2022
| 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 £ 2,516.78 7,545.55 26,342.92 47,016.95 |
This Year £ 93,824.13 67,483.94 0.00 |
Previous Year £ 112,966.37 1,756.45 3,936.96 26,331.70 31,670.02 |
|---|---|---|---|
| 83,422.20 15,938.26 |
63,695.13 6,999.69 |
||
| 56,695.44 0.00 |
|||
| £161,308.07 | £169,661.81 | ||
| 108,829.33 52,478.73 |
106,587.72 63,074.09 |
||
| £161,308.06 | £169,661.81 |
Approved by the Trustees on xx June 2022 and signed on their behalf by
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 2022
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 York Active Support 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. EMPLOYEE'S REMUNERATION Total remuneration amounted to: Average no. of paid staff for year 7. TRUSTEES EXPENSES No. of Trustees reimbursed Travel expenses |
Land & Buildings 305,112.46 |
Equipment 48,461.57 0.00 |
Total 353,574.03 0.00 0.00 |
|---|---|---|---|
| 305,112.46 222,963.69 11,097.48 |
48,461.57 17,643.97 8,044.40 0.00 |
353,574.03 240,607.66 19,141.88 0.00 |
|
| 234,061.17 71,051.29 |
25,688.37 22,773.20 |
259,749.54 93,824.49 |
|
| 82,148.77 | 30,817.60 | 112,966.37 | |
| This year 6,468.13 1,077.42 0.00 |
Previous Year 3,635.63 301.33 0.00 |
||
| 7,545.55 | 3,936.96 | ||
| 45,079.03 1,679.20 258.72 |
29,771.31 1,677.49 221.22 |
||
| 47,016.95 | 31,670.02 | ||
| 9,222.01 1,700.00 5,016.25 |
3,161.79 1,400.00 2,437.90 |
||
| 15,938.26 | 6,999.69 | ||
| 0.00 1 1 0.00 |
0.00 0 1 162.00 |
5
| 8. ANALYSIS OF INCOME AND EXPENDITURE General Snowball Trust Income 36,931.99 Expenditure 34,925.62 Surplus/(Deficit) 2,006.37 Restricted Income 0.00 Expenditure 10,595.36 Surplus/(Deficit) (10,595.36) 9. ANALYSIS OF ASSETS AND LIABILITIES Snowball Trust Tangible assets 93,824.13 Stocks 1,343.75 Debtors etc 7,182.95 COIF Deposit 23,774.95 Cash at bank etc 39,227.58 Current Liabilities (13,844.26) Long Term Liability NET ASSETS 151,509.10 10. ANALYSIS OF FUNDS General 99,030.37 Restricted 52,478.73 151,509.10 1,876.11 1,755.00 121.11 0.00 0.00 0.00 2,557.67 6,692.59 0.00 6,692.59 989.70 500.00 2,567.97 4134,92 (1,500.00) 0.00 |
8. ANALYSIS OF INCOME AND EXPENDITURE General Snowball Trust Income 36,931.99 Expenditure 34,925.62 Surplus/(Deficit) 2,006.37 Restricted Income 0.00 Expenditure 10,595.36 Surplus/(Deficit) (10,595.36) 9. ANALYSIS OF ASSETS AND LIABILITIES Snowball Trust Tangible assets 93,824.13 Stocks 1,343.75 Debtors etc 7,182.95 COIF Deposit 23,774.95 Cash at bank etc 39,227.58 Current Liabilities (13,844.26) Long Term Liability NET ASSETS 151,509.10 10. ANALYSIS OF FUNDS General 99,030.37 Restricted 52,478.73 151,509.10 1,876.11 1,755.00 121.11 0.00 0.00 0.00 2,557.67 6,692.59 0.00 6,692.59 989.70 500.00 2,567.97 4134,92 (1,500.00) 0.00 |
York Active Support 511.50 369.76 |
Gang Show 1.71 29.32 |
Total 39,321.31 37,079.70 |
|---|---|---|---|---|
| 2,006.37 0.00 10,595.36 121.11 0.00 0.00 |
141.74 | (27.61) | 2,241.61 0.00 10,595.36 |
|
| York Active Support 50.00 (237.40) 1,939.88 (594.00) |
Gang Show 133.33 100.00 1,714.57 0.00 |
(10,595.36) Total 93,824.13 2,516.78 7,545.55 26,342.92 42,882.03 (15,938.26) 0.00 |
||
| 1,158.48 1,158.48 |
1,947.90 1,947.89 |
157,173.15 108,829.33 52,478.73 |
||
| 151,509.10 6,692.59 |
1,158.48 | 1,947.89 | 161,308.06 |
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 2022 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 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 matters have come to my attention:
1, which give me reasonable cause to believe that in any material respect the requirements:
-
To keep accounting records in accordance with Section 130 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.
Neil P Tomlin FCCA Finnies Accountants Limited 4-6 Swabys Yard Walkergate Beverley East Yorkshire HU17 (BZ
30 June 2022