## Trustees' Annual Report
## For the period
|From (start date)||**0**|**1**|**0**|**4**|**2**|**3**|**3**||**3**|**1**|**0**|**3**|**2**|**4**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||
|**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||||||||||||||||
|||||YORK JOINT SCOUT TRUST||||||||||||
|||||48 HORSFIELD WAY||||||||||||
|||||DUNNINGTON||||||||||||
|||||YORK||||||||||||
|||||Postcode||||Y||O|1|9|5|R|H|
## Names of the charity trustees who manage the charity
_(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)_
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15|**Trustee Name**|**Office (if any)**|**Dates acted if not for**
**whole year**|
|---|---|---|---|
||LARS KRAMM|CHAIR||
||GRAEME TAYLOR|TREASURER||
||NIGEL WHITE|||
||DAVID MCDOWELL|||
||GARY GELLISSEN||01/04/23 - 10/03/24|
||MATT MATRAVERS||11/12/23 - 31/03/24|
||HUGH BARDELL||11/12/23 - 31/03/24|
||HARRY POMFRET||12/02/24 - 31/03/24|
||MATTHEW LARKIN||04/05/23 - 12/09/23|
|||||
|||||
|||||
|||||
|||||
|||||
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
1 LT700001 (14 September 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 Joint Scout Trust (JST) 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 Joint Scout trust is a trust established under its rules
which are common to all Scouts.
The Trustees are appointed in accordance with the Policy,
Organisation and Rules of The Scout Association.
You may choose to include additional
information, where relevant, about:
The JST is managed by the Trustee Board, the members of
which are the ‘Charity Trustees’. As charity trustees they 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, Treasurer and 5
Trustees and meets every 5 months.
Members of the Trustee Board complete Being a Scouts
Trustee learning within the first 6 months of joining the Board.
This Trustee Board exists to make sure the charity is well-
managed, risks are assessed and mitigated, buildings and
equipment are in good working order, and everyone follows
legal requirements and the organisation's policies and rules.
Their support helps other volunteers run high-quality and safe
programmes that gives young people skills for life.
a) the induction and training of trustees;
b) trustee' consideration of major risks
and the systems and procedures to
manage them||
||The Joint Scout Trust (JST) 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 Joint Scout trust is a trust established under its rules
which are common to all Scouts.|
|||
||The Trustees are appointed in accordance with the Policy,
Organisation and Rules of The Scout Association.|
||The JST is managed by the Trustee Board, the members of
which are the ‘Charity Trustees’. As charity trustees they 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, Treasurer and 5
Trustees and meets every 5 months.
Members of the Trustee Board complete Being a Scouts
Trustee learning within the first 6 months of joining the Board.
This Trustee Board exists to make sure the charity is well-
managed, risks are assessed and mitigated, buildings and
equipment are in good working order, and everyone follows
legal requirements and the organisation's policies and rules.
Their support helps other volunteers run high-quality and safe
programmes that gives young people skills for life.|
2 LT700001 (14 September 2024)
|**Section B**
**Structure, governance and management (continued)**|**Section B**
**Structure, governance and management (continued)**|
|---|---|
||**Risk and Internal Control**
The Group Trustee Board has identified the major risks to
which they believe the charity is 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 chariity
has sufficient buildings and contents insurance in place to
mitigate against permanent loss.
Injury to leaders, helpers, supporters and members. The
Group through the capitation fees contributes to the Scout
Associations national accident insurance policy. Risk
Assessments are undertaken before all activities. PAME
Insurance is in place for non-members.
Reduced income from fund raising. The Group is primarily
reliant upon income from subscriptions and fundraising. The
group does hold a reserve to ensure the continuity of
activities should there be a major reduction in income. The
Board could raise the value of subscriptions to increase the
income to the group on an ongoing basis, either temporarily
or permanently.
Reduction or loss of leaders. The group is totally reliant upon
volunteers to run and administer the activities of the group. If
there was a reduction in the number of leaders to an
unacceptable level in a particular section or the group as a
whole then there would have to be a contraction,
consolidation or closure of a section. In the worst case
scenario the complete closure of the Group.
Reduction or loss of members. The Group provides activities
for all young people aged 4 to 18. If there was a reduction in
membership in a particular section or the group as whole then
there would have to be a contraction, consolidation or closure
of a section. In the worst case scenario the complete closure
of the Group.|
3 LT700001 (14 September 2024)
## **Risk and Internal Control**
The group 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.
|**Section C**|**Objectives and activities**|
|---|---|
|Summary of the objects of the charity set
out in its governing document|**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.|
Summary of the main activities in relation to these objects
4 LT700001 (14 September 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
You**may choose**to include further|
|
|---|---|
|||
||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||
||
Bookings at Snowball Plantation continue to improve
following a couple of fallow years, a consequence of the
pandamic. A successful family open day was held in April 23
to remind customers past and present of what the site has to
offer. In December we identified a potential issue with our
Lodge fire panel and £11K was spent from reserves to
promptly address the issue .|
|**Section E**|**Financial Review**|
|---|---|
|Quantify and explain any designations
Brief statement of the charity’s policy on
reserves|**Reserves Policy**
The Trust's policy on reserves is to hold sufficient resources
to continue the charitable activities of the group should
income and fundraising activities fall short. The Group
Trustee Board considers that we should hold a sum
equivalent to 12 months running costs, circa £15K|
Details of any funds materially in deficit
5 LT700001 (14 September 2024)
(circumstances plus steps to eliminate)
Further financial review details (optional information)
You **may choose** to include additional information, where relevant, about: **Investment Policy** • the charity’s principal sources of funds (including any fundraising); The Trust's net Income is very small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. It has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies or common deposit funds • 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 the group 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
**----- Start of picture text -----**
Signature(s) Graeme Taylor
Full name(s) Graeme Taylor
Position (eg Secretary, Chair) Treasurer
Date 2 0 1 1 2 4
**----- End of picture text -----**
6 LT700001 (14 September 2024)
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities summary for the year ended 31 March 2024**
|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
£
56,271.49
(69,416.13)
(13,144.64)
(13,144.64)
97,862.20
£84,717.56|This Year
Restricted
Funds
£
0.00
(10,595.36)
(10,595.36)
(10,595.36)
41,883.37
£31,288.01|This Year
Total
£
56,271.49
(80,011.49)
(23,740.00)
(23,740.00)
139,745.57
£116,005.57|2022/3
Total
£
48,136.23
(69,698.73)
(21,562.50)
(21,562.50)
161,308.07
£139,745.57|
|---|---|---|---|---|
1
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities for the year ended 31 March 2024**
|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
5.07
1,617.22
1,622.29
9,309.11
1,227.86
10,536.97
18,518.00
8,977.35
657.40
0.00
28,152.75
0.00
0.00
0.00
4,278.63
8,005.75
301.10
0.00
2,587.00
787.00
15,959.48
£56,271.49|This Year
Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
£0.00|This Year
Total
£
0.00
5.07
1,617.22
1,622.29
9,309.11
1,227.86
10,536.97
18,518.00
8,977.35
657.40
0.00
28,152.75
0.00
0.00
0.00
4,278.63
8,005.75
301.10
0.00
2,587.00
787.00
15,959.48
£56,271.49|2022/3
Year
Total
0.00
0.31
539.24
539.55
13,015.21
0.64
13,015.85
15,923.50
5,885.87
31.00
0.00
21,840.37
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
£48,136.23|
|---|---|---|---|---|
2
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities for the year ended 31 March 2024**
|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
1,925.12
339.57
12,635.82
450.00
1,178.42
8,872.15
1,299.14
1,482.40
1,224.77
29,407.39
5,586.98
0.00
4,201.07
9,788.05
4,743.78
629.13
1,211.18
6,584.09
0.00
7,780.46
0.00
0.00
4,323.31
1,801.75
114.20
9,616.88
£69,416.13|This Year
Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10,595.36
£10,595.36|This Year
Total
£
0.00
1,925.12
339.57
12,635.82
450.00
1,178.42
8,872.15
1,299.14
1,482.40
1,224.77
29,407.39
5,586.98
0.00
4,201.07
9,788.05
4,743.78
629.13
1,211.18
6,584.09
0.00
7,780.46
0.00
0.00
4,323.31
1,801.75
114.20
20,212.24
£80,011.49|2022/3
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
**1,761.65**
**81.23**
**3,589.88**
**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**
**19,725.57**
**£69,698.73**|
|---|---|---|---|---|
3
YORK JOINT SCOUT TRUST
## **Statement of Financial Activities for the year ended 31 March 2024**
|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
£
609.68
17,159.06
26,084.72
34,267.46
78,120.92
24,751.67|This Year
£
62,636.32
53,369.25
0.00
£116,005.57
84,717.56
31,288.01
£116,005.57|2022/3
£
82,848.56
2,689.83
10,055.47
26,809.98
30,388.18
69,943.46
13,046.45
56,897.01
0.00
£139,745.57
97,862.20
41,883.37
£139,745.57|
|---|---|---|---|
Approved by the Trustees on 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 2024**
## **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
305,112.46
245,159.37
11,097.84
256,257.21
48,855.25
59,953.09
This year
16,356.00
44.96
758.10
17,159.06
12,799.99
21,386.60
80.87
34,267.46
342.67
1,800.00
22,609.00
24,751.67
0.00
0
0
0.00|**Equipment**
57,211.57
0.00
0.00
57,211.57
34,316.10
9,114.40
0.00
43,430.50
13,781.07
22,895.47
Previous 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
162.00|**Total**
362,324.03
0.00
0.00
362,324.03
279,475.47
0.00
299,687.71
62,636.32
82,848.56|
|---|---|---|---|
5
## **8. ANALYSIS OF INCOME AND EXPENDITURE**
|**General**
**Snowball**
**Trust**
Income
48,140.14
Expenditure
61,944.24
Surplus/(Deficit)
(13,804.10)
**Restricted**
Income
0.00
Expenditure
10,595.36
Surplus/(Deficit)
(10,595.36)
**9. ANALYSIS OF ASSETS AND LIABILITIES**
**Snowball**
**Trust**
Tangible assets
62,636.32
Stocks
0.00
Debtors etc
17,114.10
COIF Deposit
23,344.17
Cash at bank etc
26,681.23
Current Liabilities
(24,105.67)
Long Term Liability
NET ASSETS
105,670.15
**10. ANALYSIS OF FUNDS**
General
74,382.14
Restricted
31,288.01
105,670.15
476.35
500.00
7,150.52
0.00
7,150.52
2,740.55
3,433.62
0.00
0.00
7,150.52
6,047.13
566.15
0.00
0.00
0.00
6,613.28|**York Active**
**Support**
1,413.00
1,395.44
17.56
**York Active**
**Support**
0.00
(455.04)
2,409.88
(646.00)
1,308.84
1,308.84
1,308.84|**Gang**
**Show**
105.07
29.32
75.75
**Gang**
**Show**
133.33
0.00
1,742.73
0.00
1,876.06
1,876.06
1,876.06|**Total**
56,271.49
69,416.13
(13,144.64)
0.00
10,595.36
(10,595.36)
**Total**
62,636.32
609.68
17,159.06
26,084.72
34,267.46
(24,751.67)
0.00
116,005.57
84,717.56
31,288.01
116,005.57|
|---|---|---|---|
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 trustses on my examination of the accounts of the York Joint Scout
Trust for the year ended 31 March 2024.
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'l.
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{51 Ib) of the ACL
Independent examiner's ststement
I have completed my examination. I confirm that no material matters have come to
my attention in connertion with the examination giving me cause to believe that in
any material respect
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 understsnding of the accounts to be reached.
Signed..
Name: Claire Hutchinson
Relevant professional qualTfication or membership of professional bodies lif any):
CGMA- Chartered Management Accountant
Address: 14 Reighton Avenue. York, Y030 5QN
Date: 27 June 2024