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2023-03-31-accounts

Trustees' Annual Report

For the period

From (start date) 0 1 0 4 2 2 2 2 2 3 1 0 3 2 3
Section A Reference and administration details
Charity name
Other names the charity is known by
Registered charity number (if any)
HQ registration number
Charity’s principal address
The York Joint Scout Trust
York Scout Centre
5
2
4
8
3
5
T 2 0 5 5
48 Horsfield Way
Dunnington
York
Postcode Y O 1 9 5 R H

Names of the charity trustees who manage the charity

Trustee Name Office (if any) Dates acted if not for
whole year
Lars Kramm Chair
Nigel White
David McDowell
Graeme Taylor Treasurer Appointed Treasurer
07.11.22
Simon Errington Resigned 07.11.22
Jill Errington Treasurer Resigned 07.11.22
GaryGelissen Appointed 27.10.22

Names and addresses of advisers (optional information but encouraged as best practice)

(These will be published in the annual report of the charity)

Type of advisor Name Address
Insurance UnityInsurance Services
Insurance PB Curran & Co

1 LT700001 (27 February 2024)

Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
(e.g. trust deed, constitution)
How the charity is constituted
(e.g. trust, association, company)
Trustee selection methods
(e.g. appointed by, elected by)
Additional governance issues (optional information but encouraged as best practice)
Policies and procedures adopted for:
The Trust's governing documents are those of the 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.
The Trust is established under its rules which are common to
all Scouts.
The Trust represents the interests of York Ebor and York
Minster Districts. Each District nominates three individuals to
act as Trustees.
You may choose to include additional
information, where relevant, about:
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.
The Trustee Board consists of the Chair, Secretary, Treasurer
and 3 Trustees.
The Trust is an independent charity which functions:
a) To ensure that certain assets and property, jointly owned
by the Districts, are effectively
managed and controlled, directly or through the Units.
b) To co-ordinate fundraising, grant applications and appeals
in respect of such assets and
property, and of the work which is undertaken by the Units.
c) To request other to undertake events and activities on
behalf of the members of both districts,
including ceremonials, camps and meetings.
The Trust works both through the Units and through selected
individuals to ensure that the aims and
objectives of Scouting are met, that Members of the
movement are supported and empowered, and
that appropriate oversight and monitoring is in place. At all
times the Trust works to support the
needs of the membership in the Districts. The Trust and Units
operate within the Charity Commission
a) the induction and training of trustees;
b) trustee' consideration of major risks
and the systems and procedures to
manage them
The Trust's governing documents are those of the 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.
The Trust is established under its rules which are common to
all Scouts.
The Trust represents the interests of York Ebor and York
Minster Districts. Each District nominates three individuals to
act as Trustees.
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.
The Trustee Board consists of the Chair, Secretary, Treasurer
and 3 Trustees.
The Trust is an independent charity which functions:
a) To ensure that certain assets and property, jointly owned
by the Districts, are effectively
managed and controlled, directly or through the Units.
b) To co-ordinate fundraising, grant applications and appeals
in respect of such assets and
property, and of the work which is undertaken by the Units.
c) To request other to undertake events and activities on
behalf of the members of both districts,
including ceremonials, camps and meetings.
The Trust works both through the Units and through selected
individuals to ensure that the aims and
objectives of Scouting are met, that Members of the
movement are supported and empowered, and
that appropriate oversight and monitoring is in place. At all
times the Trust works to support the
needs of the membership in the Districts. The Trust and Units
operate within the Charity Commission

2 LT700001 (27 February 2024)

operate within the Charity Commission legislation and the Scout Association’s Policy, Organisation and Rules (POR).

Section B
Structure, governance and management (continued)		 Section B
Structure, governance and management (continued)
Risk and Internal Control
The Trustee Board has identified the major risks to which they
believe the Trustis exposed, these have been reviewed and
systems have been established to mitigate against them. The
main areas of concern that have been identified are:
Damage to the building, property and equipment. The Trust
has sufficient buildings and contents insurance in place to
mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. Risk
Assessments are undertaken before all activities.
Reduced income from fund raising. The Trust is primarily
reliant upon income from renting out buildings and campsites,
District Contributions and fundraising. The Trust holds a
reserve to ensure the continuity of activities should there be a
major reduction in income. The Board could raise the value of
fees to increase the income to the Trust on an ongoing basis,
either temporarily or permanently.
Reduction or loss of volunteers. The Trust is totally reliant
upon volunteers to run and administer the activities and
maintain assets. If there was a reduction in the number of
volunteers to an unacceptable level this might result in the
cessation of activities.
The Trust has in place systems of internal controls that are
designed to provide reasonable assurance against material
mismanagement or loss, these include 2 signatories for all
payments and a comprehensive insurance policies to ensure
that insurable risks are covered.

3 LT700001 (27 February 2024)

Section C Objectives and activities
Summary of the objects of the charity set
out in its governing document
Summary of the main activities in relation
to these objects		 The Purpose of Scouting
Scouting exists to actively engage and support young people
in their personal development,
empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity -We act with integrity; we are honest, trustworthy
and loyal.
Respect -We have self-respect and respect for others.
Care -We support others and take care of the world in which
we live.
Belief -We explore our faiths, beliefs and attitudes.
Co-operation -We make a positive difference; we co-operate
with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with
adults, work together based on the
values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
Through the running of the Snowball Plantation Activity
Centre we encourage Young people to experience the
adventure of staying away from home in a woodland
environment. Through teamwork they are responsible for
looking after their accommodation and cooking meals for
themsellves.

4 LT700001 (27 February 2024)

Additional details of the objectives and activities (optional information but encouraged as best practice)

statements, where relevant, about:
• policy on grantmaking;
• contribution made by volunteers;
• policy on investments.
Public benefit statement
Youmay chooseto include further




The Trust is an independent charity which functions:
a) To ensure that certain assets and property, jointly owned
by the Districts, are effectively managed and controlled,
directly or through the Units.
b) To co-ordinate fundraising, grant applications and appeals
in respect of such assets and property, and of the work which
is undertaken by the Units.
c) To request other to undertake events and activities on
behalf of the members of both districts,
including ceremonials, camps and meetings.
The Trust works both through the Units and through selected
individuals to ensure that the aims and objectives of Scouting
are met, that Members of the movement are supported and
empowered, and that appropriate oversight and monitoring is
in place. At all times the Trust works to support the
needs of the membership in the Districts. The Trust and Units
operate within the Charity Commission legislation and the
Scout Association’s Policy,Organisation and Rules(POR).
The Group meets the Charity Commission's public benefit
criteria under both the advancement of education and the
advancement of citizenship or community development
headings.
Section D Achievements and performance
Summary of the main achievements of
the charity during the year


Snowball Plantation bookings improved significantly following
a quiet 2021/22. It was also possible to host the first citywide
St George's Day parade and service following the pandemic
Section E
Financial Review		 Section E
Financial Review
Brief statement of the charity’s policy on
reserves		 Reserves Policy
The Trust's policy on reserves is to hold sufficient resources
to continue its charitable activities should income and
fundraising activities fall short. The Trustee Board considers
that the group should hold a sum equivalent to 6 months
running costs, circa £20K
The Group held reserves of approximately £27K against this
at year end. This is above the level required for operating
expenses.

5 LT700001 (27 February 2024)

Quantify and explain any designations

Details of any funds materially in deficit (circumstances plus steps to eliminate)

Further financial review details (optional information)

You may choose to include additional information, where relevant, about: Investment Policy (Specimen 1)

• the charity’s principal sources of funds (including any fundraising); The Trust's net Income and Expenditure is very small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The Trust has therefore adopted a low risk strategy to the investment of its funds. The majority of funds are held in a cash deposit fund administered by CCLA with smaller balances deposited using only mainstream banks or building societies. • how expenditure has supported the key objectives of the charity; The Trustee Board regularly monitors the levels of bank balances and the interest rates received to ensure it obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the Trustee Board considers the cash flow requirements. • investment policy and objectives;

Section F Other Optional Information

Plans for future periods (details of any significant activities planned to achieve them)

Section G Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees

Signature(s) Graeme Taylor Lars Kramm Full name(s) Graeme Taylor Lars Kramm Position (eg Secretary, Chair) Treasurer Chair Date 1 9 0 7 2 3

6 LT700001 (27 February 2024)

YORK JOINT SCOUT TRUST

Statement of Financial Activities summary for the year ended 31 March 2023

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
£
48,136.23
(59,103.37)		 This Year
Restricted
Funds
£
0.00
(10,595.36)
(10,595.36)
(10,595.36)
52,478.73
£41,883.37		 This Year
Total
£
48,136.23
(69,698.73)
(21,562.50)
(21,562.50)
161,308.07
£139,745.57		 2021/2
Total
£
39,321.31
(47,675.06)
(10,967.14) (8,353.75)
(10,967.14)
108,829.34		 (8,353.75)
169,661.81
£97,862.20 £161,308.06

1

YORK JOINT SCOUT TRUST

Statement of Financial Activities for the year ended 31 March 2023

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
0.31
539.24		 This Year
Restricted
Funds
£
0.00
0.00
0.00		 This Year
Total
£
0.00
0.31
539.24
539.55		 2021/2
Year
Total
0.00
1.71
19.41
21.12
22,001.15
1,022.12
23,023.27
6,075.00
2,672.90
395.00
0.00
9,142.90
539.55
13,015.21
0.64		 0.00
0.00
0.00		 13,015.21
0.64
13,015.85
13,015.85
15,923.50
5,885.87
31.00
0.00		 0.00
0.00		 15,923.50
5,885.87
31.00
0.00
21,840.37
21,840.37
0.00
0.00		 0.00
0.00		 0.00
0.00		 593.87
0.00
593.87
439.50
3,602.25
373.40
0.00
1,875.00
250.00
6,540.15
0.00
1,737.66
6,565.75
247.85
0.00
2,747.20
1,442.00		 0.00
0.00
0.00
0.00
0.00
0.00		 0.00
1,737.66
6,565.75
247.85
0.00
2,747.20
1,442.00
12,740.46
12,740.46
£48,136.23 £0.00 £48,136.23 £39,321.31

2

YORK JOINT SCOUT TRUST

Statement of Financial Activities for the year ended 31 March 2023

Notes
RESOURCES EXPENDED
MEMBERSHIP SUBSCRIPTIONS
RECURRENT COSTS
Cleaning
Consumables
Security Alarm/ Fire Protection
Rent
Rates and Refuse
Light,Heat and Sewerage
Insurance
Shop Purchases
Telephone
ACTIVITIES
Camps and Events
Gang Show
Ceremonials
REPAIRS AND RENEWALS
Centre
Plant
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
0.00		 This Year
Total
£
0.00
668.09
0.00
5,276.54
466.67
1,227.94
5,163.28
5,006.24
565.90
470.67
18,845.33		 2021/2
Total
£
0.00
1,424.40
0.00
856.63
0.00
450.41
4,155.89
4,291.04
648.18
402.16
12,228.71
668.09
0.00
5,276.54
466.67
1,227.94
5,163.28
5,006.24
565.90
470.67
18,845.33
1,761.65
81.23
3,589.88		 0.00
0.00
0.00
0.00
0.00		 1,761.65
81.23
3,589.88
5,432.76
3,686.79
831.67
1,886.46
6,404.92		 224.88
80.00
0.00
304.88
1,202.30
8,709.09
9,911.39
5,432.76
3,686.79
831.67
1,886.46
6,404.92
0.00
5,042.82
0.00
0.00
12,041.02
2,061.45
144.86
9,130.21		 0.00
0.00
0.00
0.00
10,595.36
£10,595.36		 0.00
5,042.82
0.00
0.00
12,041.02
2,061.45
144.86
19,725.57
£69,698.73		 0.00
3,687.84
955.12
0.00
0.00
1,275.90
168.98
19,142.24
£47,675.06
£59,103.37

3

YORK JOINT SCOUT TRUST

Statement of Financial Activities for the year ended 31 March 2023

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
£
2,689.83
10,055.47
26,809.98
30,388.18
69,943.46
13,046.45		 This Year
£
82,848.56
56,897.01
0.00
£139,745.57
97,862.20
41,883.37
£139,745.57		 2021/2
£
93,824.13
2,516.78
7,545.55
26,342.92
47,016.95
83,422.20
15,938.26
67,483.94
0.00
£161,308.07
108,829.33
52,478.73
£161,308.06

Approved by the Trustees on 19th July 2023 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 2023

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
57,211.57
0.00
0.00
57,211.57
25,688.37
8,627.73
0.00
34,316.10
22,895.47
31,523.20
Previous Year
6,468.13
1,077.42
0.00
7,545.55
45,079.03
1,679.19
258.72
47,016.94
9,222.01
1,700.00
5,016.25
15,938.26
0.00
0
0
162.00		 Total
353,574.03
0.00
0.00
305,112.46
234,061.53
11,097.84		 362,324.03
259,749.90
19,725.57
0.00
245,159.37
59,953.09		 279,475.47
82,848.56
71,050.93 93,824.13
This year
9,830.47
225.00
0.00
10,055.47
13,632.07
16,557.39
198.72
30,388.18
6.60
2,250.00
10,789.85
13,046.45
0.00
0
0
0.00

5

8. ANALYSIS OF INCOME AND EXPENDITURE

8. ANALYSIS OF INCOME AND EXPENDITURE ME AND EXPENDITURE
General
Snowball
Trust
Income
40,178.67
Expenditure
51,022.80
Surplus/(Deficit)
(10,844.13)
Restricted
Income
0.00
Expenditure
10,595.36
Surplus/(Deficit)
(10,595.36)
9. ANALYSIS OF ASSETS AND LIABILITIES
Snowball
Trust
Tangible assets
82,848.56
Stocks
1,482.40
Debtors etc
9,822.00
COIF Deposit
24,196.47
Cash at bank etc
23,832.03
Current Liabilities
(12,111.85)
Long Term Liability
NET ASSETS
130,069.61
10. ANALYSIS OF FUNDS
General
88,186.24
Restricted
41,883.37
130,069.61
1,024.10
508.47
6,584.37
0.00
6,584.37
2,613.51
2,444.89
(6.60)
0.00
6,584.37
6,319.81
(108.22)
0.00
0.00
0.00
6,211.59		 Snowball
Trust
40,178.67
51,022.80
6,319.81
6,211.59		 York Active
Support
1,745.66
1,612.86		 Gang
Show
0.31
147.90
(147.59)
Gang
Show
133.33
100.00
1,566.98
0.00
1,800.31
1,800.31
1,800.31		 Total
48,136.23
59,103.37
(10,844.13)
0.00
10,595.36
(108.22)
0.00
0.00		 132.80 (10,967.14)
0.00
10,595.36
York Active
Support
50.00
(375.00)
2,544.28
(928.00)		 (10,595.36)
Total
82,848.56
2,689.83
10,055.47
26,809.98
30,388.18
(13,046.45)
0.00
1,291.28
1,291.28		 139,745.57
97,862.20
41,883.37
130,069.61
6,584.37		 1,291.28 139,745.57

Included in the General Reserves of the Trust are Designated Funds for experiencing scouting overseas £4,306.67

6

Unqualified report for a non-company charity preparing accruals accounts with a gross income of £250,000 or less in the relevant financial year

Independent examiner’s report to the trustees of York Joint Scout Trust

I report to the trustees on my examination of the accounts of the York Joint Scout Trust for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the York Joint Scout Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the York Joint Scout Trust accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the York Joint Scout Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Name: Claire Hutchinson

Relevant professional qualification or membership of professional bodies (if any): CGMA – Chartered Management Accountant

Address: 14 Reighton Avenue, York, YO30 5QN

Date: 27 June 2024