OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Page 1

NEWPORT (GWENT) DISTRICT SCOUT COUNCIL

Charity Number: 524986 Year ended 31[ST] March 2023

1. Trustees Annual report 2. Accounts

Page 2

CONTENTS

PAGE NUMBER
Trustees Annual Report 3-4
Declaration 5
List of Trustees 6
SECTION A-RECEIPTS AND PAYMENT
ACCOUNT		 7
SECTION B-STATEMENTS OF ASSETS AND
LIABILITIES		 8
SECTION C-RECEIPTS AND PAYMENTS-
DISTRICT		 9-10
SECTION D- RECEIPTS AND PAYMENTS -
SWAT GROUP		 11
SECTION F- RECEIPTS AND PAYMENTS -
SAS GROUP		 12
SECTION G- RECEIPTS AND PAYMENTS - NO
LIMITS ESU 1		 13
SECTION H-RECEIPTS AND PAYMENTS -
TAN GWYLLT ESU 2		 14
SECTION I - RECEIPTS AND PAYMENTS-
ISCA(Llwynogod Casnewydd)ESU GROUP 3		 15
SECTION J- RECEIPTS AND PAYMENTS -
BADGE FUND		 16
SECTION K- CLOSING CASH FUNDS 17
SECTION L-OTHER MONETARY ASSETS 18
SECTION M- INVESTMENT ASSETS-STOCKS
AND SHARES		 18
SECTION N- ASSETS RETAINED FOR THE
CHARITY’S OWN USE- LAND & BUILDINGS		 19
SECTION O- ASSETS RETAINED FOR THE
CHARITY’S OWN USE- DEPRECIATING
ASSETS		 20
SECTION P- LIABILITIES- CREDITORS 20
INDEPENDENT EXAMINERS REPORT 21

Page 3

NEWPORT (GWENT) DISTRICT SCOUT COUNCIL

Trustees Annual Report for the year ended 31 March 2023

Structure, Governance and Management

The District’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.

The District is a trust established under its rules which are common to all Scouts. The trustees are appointed in accordance with the Policy, Organisation & Rules (POR) of The Scout Association.

The District is managed by an Executive Committee, the members of which are the “Charity Trustees”. The Charity Trustees are responsible for complying with legislation applicable to charities that include registration, keeping proper accounts, and making returns to the Charity Commission as appropriate. The Committee consists of, the Chair, Treasurer and Secretary together with the Group Scout representatives, individual section leaders and lay representatives. The Committee meets every 2 months, and additionally as required.

The District Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointments and is responsible for:

The District has a system of internal controls in place that are designed to provide reasonable assurance against mismanagement or loss. These include requiring two signatories to authorise all payments and comprehensive insurance policies to ensure that insurable risks are covered.

Objectives and Activities

The Objectives of the District are as 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 individual, as responsible citizens and as members of their local, national and international communities. The method of achieving the aim of the Scout Association is by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law and guided by adult leadership.

All sections have pursued activities and it is hoped that these will continue and be self-financing. The District meets the Charity Commission’s public benefit criteria under both the advancement of education, citizenship and community development headings.

Page 4

Financial Review 2022- 2023

The District’s policy on reserves is to hold sufficient resources to continue the charitable activities of the District. The District considered that there should be a levy of £0.50

District Account

The District Income this year was sourced from Share Dividends and the levy of £0.50. Additionally the District was the fortunate recipient of a £2000 bequest. There was an slightly decreased Dividend return of £3,176 compared to £3,436 in the previous year. The stock market value of the shares held by the District on the 31[st] March 2023 was £46,490 a decrease of £1,985 over 2022 (31[st] March 2022) when the shares were valued at £48,475

This year our income exceeded our expenditure by £3,397 but it should be noted that this increase is due to the SAS funds of £7911 being transferred back to the District and is reflected in the consolidated accounts... The District deposit account balance as at the 31[st] March 2023 stands at £46,758 and the District current account (which reconciles with the cashbook balance as cheques of £176 have been written off)) at £37,353, a total of £84,111. The SAS funds will be held as designated funds of which £2000 has been transferred to The Gang Show Account. Unrestricted funds available are the lower figure of £72225.

The District is still supporting Tredegar Park group by administering the accounts until an executive committee can be appointed.

The District Treasurer regularly monitors the levels of the bank balances and transfers funds from the Business account, which pays a small amount of interest, to the current account when necessary.

The District property and land was valued by a professional valuer in 2018 and these figures have been used for this financial year.

All physical assets. have been recorded and depreciated appropriately. Newport Scout and Guide Gang Show held a show this year and these accounts will be shown separately in the following financial period after being examined, as there is dual responsibility for this account.

Consolidated Accounts

The current cash funds of The District and Entities is £99,417, representing a decrease in funds of £1215

The District funds have been used to provide groups with OSM licences to aid administration and Skip Jennings Hall has benefitted from refurbishment and now has a more accessible interior door at a cost of £2,230.

The net funds of the District and Entities is £195,273, including stocks and shares valued at £46,490 but these assets are required to generate income. The other major assets are buildings, land and equipment which are needed in the furtherance of our objectives and cannot readily be turned in to cash

Page 5

Declaration

The Trustees declare that they have approved the Trustees’ report set out above. Signed on behalf of the Charity’s Trustees:

NAME: Andrew Scarisbrick Amanda Say
POSITION District Chairman District Treasurer
HELD:
DATE: 9thJanuary 2024 9thJanuary 2024

Page 6

Newport (Gwent) District Scout Council Trustees

Name Role/Representing Dates Acted
Andrew Scarisbrick District Chairman 08/11/2022-26/09/2023
Amanda Say District Treasurer 08/11/2022-26/09/2023
Stephen (Steve) Crowley District Commissioner 08/11/2022-26/09/2023
Robert Lynch Trustee 08/11/2022-26/09/2023
Sue O’Brian Gang Show 08/11/2022-26/09/2023

District Registration Number with the Scout Association

21308

Charity Registration Number

524986

Page 7

ACCOUNT DETAILS

NEWPORT (GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION A RECEIPTS AND PAYMENT ACCOUNTS

FOR THE PERIOD: 01 APRIL 2022 TO 31 MARCH 2023

(All figures to the nearest pound £)

RECEIPTS
INCOME		 UNRESTRICTED
FUNDS
£		 RESTRICTED
FUNDS
£		 DESIGNATED
FUNDS
£		 TOTAL
FUNDS
£		 LAST YEAR
£
District Council 58688 0 7912 66600 53014
SWAT Group 0 0 4504 4504 2175
Post Group 0 0 0 0 0
SAS Group 0 0 8 8 158
No Limits Explorer 1 0 0 711 711 651
Tan Gwyllt Explorer 2 0 0 1447 1447 826
Llwynogod Casnewydd ESU 3 0 0 10566 10566 6380
Badge Fund 0 0 5238 5238 1677
SUB TOTAL 58688 0 30386 89074 64881
Asset and Investment Sales etc 0 0 0 0 0
TOTAL RECEIPTS 58688 0 30386 89074 64881
PAYMENTS
District Council 61203 0 2000 63203 45328
SWAT Group 0 0 2998 2998 1780
Post Group 0 0 0 0 4738
SAS Group 0 0 7918 7918 340
No Limits ESU 1 0 0 726 726 1930
Tan Gwyllt ESU 2 0 0 1446 1446 1121
Llwynogod Casnewydd ESU 3 0 0 8301 8301 5449
Badge Fund 0 0 5697 5697 1514
SUB TOTAL 61203 0 29086 90289 62200
Asset and Investment Purchases 0 0 0 0 0
TOTAL PAYMENTS
(Expenditure)		 61203 0 29086 90289 62200
NET RECEIPTS/
(PAYMENTS)		 (2515) 0 1300 (1215) 2681
Transfer Between Funds 0 0 0 0 0
Cash Funds Last Year End 74515 1236 24607 100632
Cash Funds This Year End 72225 1236 25956 99417

Note 1; ESU grant - balance of £129,. Note 2 The balance of the Network restricted funds = £1024 Note 3 £83 – the balance of the safe and warm grant, remains as restricted funds. A total of £1236 Note 4 The transferred £7912 less £2000 as a grant for the gang show from the SAS account is allocated as designated funds as is £4,738 from the Post Funds. A total of £10,650 of the District funds are allocated as designated funds.

Page 8

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION B STATEMENTS OF ASSETS AND LIABILITIES AT 31 MARCH 2023

(All figures to the nearest pound £)

UNRESTRICTED
FUNDS
£		 RESTRICTED
FUNDS
£		 DESIGNATED
FUNDS
£		 TOTAL FUNDS
£
CASH FUNDS:
At: Building Society 0 0 0 0
At: Bank 72225 1236 25697 99158
Cash 0 0 259 259
TOTAL CASH FUNDS 72225 1236 25956 99417
Other Monetary Assets:
Debtors 613 0 0 613
Stock 0 0 3397 3397
TOTAL MONETARY
ASSETS		 613 0 3397 4010
Investment Assets Stocks
and Shares		 46758 0 0 46758
TOTAL INVESTMENT
ASSETS		 46758 0 0 46758
SkipJennings Hall 40000 0 0 40000
Land at Bank Street 1000 0 0 1000
Land at Christchurch 2250 0 0 2250
IT Equipment 1134 0 0 1134
Boats and Equipment 0 0 650 650
ESU equipment 54 0 0 54
Total Assets Required
for Charity’s Own Use:		 44438 0 650 45088
Liabilities Creditors 0 0 0 0
NET FUNDS 164034 1236 30003 195273

Signed by the following trustees on behalf of all the trustees:

SIGNATURE:
PRINT NAME: Andrew Scarisbrick Amanda Say
DATE:

Page 9

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION C RECEIPTS AND PAYMENTS- DISTRICT

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
1.04.22 Lloyds Bank- Open 34044
Lloyds Bank- Open 46670 80714
31.03.23 RECEIPTS
Capitation Fees 2022 750
Capitation Fees 2023 45708
Bank Interest (Gross) 89
Dividends 3176
Ground rent 1
District Events 30
Beaver Activities 570
Cub Activities 3690
Scout Activities 967
Hire of SJH (Craft Club) 1170
Hire of SJH (Election) 300
Donation - Legacy 2000
Transfer of Funds SAS Account 7911
Tredegar Park Income 238 66600
31.03.23 PAYMENTS
District Subscriptions 2023 45696
District Events 110
Beaver Activities 455
Cub Activities 3323
Scout Activities 1000
Grant – Gang Show 2000
Bursaries 370
Insurance 2452
Skip Jennings Hall –
fuel/water		 1220

Page 10

Page 10
Skip Jennings Hall –
communications		 652
Skip Jennings Hall –
maintenance		 760
Skip Jennings Hall – New
Door		 2230
Skip Jennings Hall – Rates 105
OSM Licenses 864
Maintenance – Bank Street 1208
Misc 534
Administration 56
Tredegar Park Expenses 168 63203
31.03.23 Lloyds Bank -Close 37353
Lloyds Bank -Close 46758 84111
147314 147314

Page 11

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION D RECEIPTS AND PAYMENTS - SWAT GROUP

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
01.04.22 OPENING FUNDS 2442 2442
31.03.23 RECEIPTS
Sailing Fees 4504 4504
31.03.23 PAYMENTS
Boat Sundries & Renovation
Costs		 205
4 x Topper Trollies 780
Boat Insurance 692
RYA Books, certs & Badges 331
RYA Affiliation 140
Safety Boat Fuel 204
Web hosting costs 19
Equipment Maintenance 102
Event Shelter 194
Engine service 313
OSM 18 2998
31.03.23 CLOSING FUNDS
Bank 3948 3948
6946 6946

Page 12

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION E RECEIPTS AND PAYMENTS - SAS GROUP

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
1.04.22 OPENING FUNDS
Current Account 1839
BuildingSocietyAccount 6559
Cash 6 8404
31.03.23 RECEIPTS
Investment Income 8 8
31.03.23 PAYMENTS
Transfer to District AC ex
Monmouthshire B/S		 6567
Transfer to District AC ex
Lloyds AC		 1345
Donation to charity 6 7918
31.03.23 CLOSING FUNDS
Current Account 494
Building Society Account 0
Cash 0 494
8412 8412

Page 13

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION F RECEIPTS AND PAYMENTS- NO LIMITS EXPLORER 1

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
1.04.22 OPENING FUNDS
Bank(Lloyds) 2532
Bank(HSBC) 508
Cash 123 3163
31.03.23 RECEIPTS
MembershipSubscription 1 564
MembershipSubscription 2 72
Camp/activity Fees Go
Cardless		 57 711
Activities Fees(HSBC) 18
31.03.223 PAYMENTS
Capitation fees 416
Activities 78
Transfer Subs to L lwynogod 96
OSM 41
Hire of Hall 45
Bank Charges 50 726
31.03.23 CLOSING FUNDS
Bank- Lloyds 2477
Bank - HSBC 548
Cash 123 3148
3874 3874

Page 14

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION G RECEIPTS AND PAYMENTS - TAN GWYLLT ESU 2

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
1.04.22 OPENING FUNDS 932 932
31.03.23 RECEIPTS
Subs 1340
Activities GoCardless 107 1447
31.03.23 PAYMENTS
Capitation 624
Rent 120
Uniforms 157
Activities Expenses 391
Materials & equipment 154 1446
31.03.23 CLOSING FUNDS
Lloyds Bank 933 933
2379 2379

Page 15

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION H RECEIPTS AND PAYMENTS - ISCA (Llwynogod Casnewydd) ESU 3

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
1.04.22 OPENING FUNDS-Lloyds Main 2733
Cash 136 2869
31.03.23 RECEIPTS
MembershipSubscriptions 3030
D of E 220
Activities 7122
Camp 80
SundryIncome 113 10566
31.03.23 PAYMENTS
Capitation Fee 1352
Rent 264
Activities 1332
Materials & Equipment 131
D of E 336
Camp 4754
OSM 32
Refund 100 8301
31.03.23 CLOSING FUNDS-Lloyds 4998
CLOSING FUNDS CASH 136 5134
13435 13434

Page 16

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION I RECEIPTS AND PAYMENTS - BADGE ACCOUNT

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

DATE £ FUNDS
£ +		 FUNDS
£ -
1.04.22 OPENING FUNDS
Lloyds Bank Plc 2066
Cash 42 2108
31.03.23 RECEIPTS
Badge Sales 5238
5238
31.03.23 PAYMENTS
Badges Bought 5654
SundryExpenses 43 5697
31.03.23 CLOSING FUNDS
Lloyds Bank Plc 1649 1649
Cash
7346 7346

Page 17

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION J CLOSING CASH FUNDS

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

CASH FUNDS AMOUNT
£		 BANK
£		 BUILDING
SOCIETY
£		 CASH
£		 PRIOR
YEAR
£
Newport District 84111 84111 0 0 80714
SWAT Group 3948 3948 0 0 2442
SAS Group 494 494 0 0 8404
No Limits ESU 1 3148 3025 0 123 3163
Tan Gwyllt ESU 2 933 933 0 0 932
Isca (Llwynogod
Casnewydd) ESU 3		 5134 4998 0 136 2869
Badge fund 1649 1649 0 0 2108
99417 99158 0 259 100632

NOTE 1:

Cash and cash equivalents compose, cash in hand, cash deposits and other short term highly liquid investments, that are readily convertible to a known amount of cash and are subject to an insignificant risk of changing value.

Page 18

NEWPORT(GWENT) DISTRICT TOWN SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION K OTHER MONETARY ASSETS

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

All figures to the nearest pound £)
OTHER MONETARY ASSETS
DEBTORS - CONSOLIDATED ACCOUNTS £
26thNewport Loan 63
Beaver Camp2022 550
Monies Owed to District 613
STOCK
Badge Stock 3397

(All figures to the nearest pound £), not shown

Note all debts have been paid in the following financial year.

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION L RECEIPTS AND PAYMENTS INVESTMENT ASSETS-STOCKS AND SHARES

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

COMPANY SHAREHOLDING PRICE
£		 VALUE
£
Barclays Bank Plc 1632 146 £2,379
British American tobacco 210 2841 £5,965
Diageo Plc 304 3614 £10,987
Glaxo Smith Kline 179 1429 £2,978
Marks & Spencer Plc 314 167 £524
Rio Tinto Plc 350 5478 £19,173
Royal Dutch Shell (Shell Plc) 206 2381 £4,904
Shares at Valuation £46,490

Page 19

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION M ASSETS RETAINED FOR THE CHARITY’S OWN USE

SKIP JENNINGS HALL, TREGARE STREET, NEWPORT, GWENT NP19 7AG

  1. Constructed around 50 years ago.

  2. Total Gross internal area of approximately 107.9 sq m (1161 sq ft).

  3. Professional evaluation dated 01 June 2018.

  4. Basis that it is of Freehold tenure.

5. Value £40,000 (forty thousand pounds).

LAND AT 6[TH] NEWPORT SCOUT GROUP, BANK STREET, NEWPORT, GWENT, NP19 7HF

  1. Land 0.083 hectares (0.2 acres) which is mostly grassed and enclosed by fencing. There is a fairly large growth of Japanese Knotweed throughout the site, which is an invasive species and is fairly expensive to eradicate.

  2. Professional valuation dated 01 June 2018.

  3. Basis that it is of Freehold tenure.

  4. Value £1,000 (one thousand pounds).

5. Vacant possession could not be gained of land in the foreseeable future.

LAND AT 22 CHRISTCHURCH, OLD HALL, NEWPORT, GWENT, NP18 1JZ.

  1. Land 0.08 hectares (0.2 acres), a fairly level plateau with gated access from the roadway which slopes down to the western corner. The land has views out over the Usk Valley below.

  2. Tenure Freehold and is let to the Scout group for a term of 99 years from 01 January 1997 at an annual rent of £1 (one pound).

  3. The value of the land is very restricted by the fact that it is let to the Scout group for a further 78 years at £1 per annum and therefore there is some value in the reversion once the lease expires, however, this is a number of years off and therefore the valuation reflects this.

4. Professional valuation dated 01 June 2018, value £2250 (two thousand two hundred and fifty pounds.

Page 20

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION N ASSETS RETAINED FOR THE CHARITY’S OWN USE

DEPRECIATING TANGIBLE FIXED ASSETS

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

GROUP ASSETS
COST/VALUE		 DEPRECIATION 2023 W.D.V
31.03.23
District New Assets
IT Equipment Safe &
Warm Grant(2020/21)		 2268 (567) 1134
SWAT (Boats
2018/19)		 4845 (1211) 0
SWAT New Assets
(Boats 2019/20)		 2600 (650) 650
No Limits ESU New
Assets
(Equip2019/20)		 213 (53) 54
As at 31 March 2023 9926 2481 1838

Depreciation has been provided on all classes of Assets at 25% per annum using the straight-line basis. Depreciation has not been applied in the 1[st] year.

NEWPORT(GWENT) DISTRICT SCOUT COUNCIL

CHARITY NUMBER: 524986

SECTION O LIABILITIES

YEAR ENDED 31 MARCH 2023

(All figures to the nearest pound £)

LIABILITIES -CONSOLIDATED ACCOUNTS £
0

Indepondont ExamI￿rg Roport on the Accounts Report to the Trustees of the Newport Distri¢t S¢out Cotsncil Charity No 524986 I report on the accounts of the Newport Districl S¢out Council for the year ended 31st March 2023 a8 set out on pages 3 and 4 The Charity's trustees are responsible for the preparation of the accounts. The Chanty's Trustees considgr that an audit is not reqUI￿d under section 144 of the Chafities A( 2011{The Charities ACTI and that an independent examination is required. 11 is my responsibilty to.- Examine the accounts under Section 145 of the ChaTities Act. To follow the procedures laid down in the general directions gwen by the Charities Act, and To State whether particular matters have come to my attention My examination was carried out in accordan¢g With the General Dire(aions given by the Charity Commissioners. The examination includes a review of th8 accounting rewrds kept by the charity and a comparison of the accounts presented with those records.11 also includes consideration of any unusual Items or disclosures in the accounts, and seeking explanations from you as truste?$ ¢onceming any such matters. Those procedu￿$ undertaken do nol provide all of the evidence that would be provided in an audit, an consequently no opinion is given as lo whether the accounts present a Irue and fairf vlew and the report is limf(ed to those matters set out in the 8t8tement b81¢)w. In Connection wf(h my examination, no Matter has come to my attention.. Which gives me reasonable cause lo bel￿¥? that in any material aspect the requirements To keep atxounting records in accordance with section 130 of the Charities Act To p￿Pa￿ a¢¢ounts which accord wrth the a¢¢ountlng records and comply with the a￿UntIng re¢ords and ¢omply w¢th the accounting requ1￿Ments of the Charities Act have not been met.. or 1. To which in my opinton, attention should be dra￿ in order to enable a proper understanding of th8 account$ lo be reached. 2. Which gives me reasonable cause to believe thal in any material r6spe¢t the accounting rul88 of th8 Newport DistriGt Scout Coun¢il'8 constitution have not been met. Signed QualifiGion &1