2025-03-31-accounts - City Of Bath District Scout Council

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Type of governtngdocument
	TheDistrict's_governingdocumentsare those of the TheScout Assocratronthey consistof a RoyalChartetwhichinturn oives authority totheByeLawsoftheAssociationand Thepoficvl-- OrganisationandRules of The Scout Association"
(e.9.trustdeed,constitution)
How the charityi$constiluls-d (e.9.trusl, associatio*,osrnpafty)	.'..',.' i.:r "iilsi U ,,1,'i -.-: i.-: l .:,:-l..ri	l,ilt-
Trustee selection methods
(e.gappointedby.etectedby)	:i,-.:ir-''-1:i.r",. .:];..rl-.:li. '::.-:-Ll:'.,:r.trr-i,:rl,-.'	i),1'lt,..-r,
Additional governanceissues (optionalinformalionbutencouragedas hest practice)
	reh vyh T	1i: of :t,. .,: :.'-.iril;, Itr.), r'r. !-, J .1 ..,:' l'l'i: ,.ll: ':
	i-li i.-':-)alI "'.:1lL' l:l .i.,.: t' a e!, .t::1:-,.^-.; .,_
	':)i :.,;t.jra:ta:: )J Committee '.iL-:t,:il rirt_ ii'-\alI!- Li-r':	r::li.,i:,.
Folici*s andprocedures adoptedfor;	hair, C ::l],i :-...,ir:, itt::,1'.jt.:,, l.ittt, ,.'vIil I i-.1; . : :: :_.,.. S: -:,,.)l ::. Group	::.i.-
a)theinductionandtraining oftrustoesib) tfustrss'considerationofmajor risks andthe	t,.. .,:"::';:, I;..i'::i,l iii'-: l-r'it:iit 'rl::,1,-.,'; i-rjt:i!l	l.:,
systsrns and procedurtss to manage them	Members oftheExecutiveCommittee complete Sssertra/ lnformation forExecutive Commiftee, trainiirgwithinthefirst5 monthsofjoiningthe committee.
	This District Executiv*Oommitteeexiststosupport Commissionerinmeeting the responsiOititiesiftha	theDistrict
	appointmentsand is reeponsible for:
	Themaintenance andruilning ofDistrict property;
	The administrationofDietrict finance;
	ffrginsr"rranceofpersons,property and eguipment; District public occasions;
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SectionB	Structure, governance and management (continued)
	R,iskand lnternal ontrol(Specimen1)
	TheDrstrict ExecutiveCommittee hasidentrfiedthe majorr-isks
	to whrchthey be[eve the Districtisexposed. thesehave been
	revieweC andsyslefilshave beenestablished to mitigaleagainst
	themThe rneinar"easefccncern thathave beenidentifiedare,
	Damage tothebuilding,propertyandequipment. TheDistrict
	wouldrequesttheuse ofbuildings,propertyandequipmentfrom
	neighbouring organisationssuchasthechurch,comrnunity
	andotherSeoutGroups. Similarreciprocalarrangements
	existwith theseorganisations.The Districthas sufficient
	buildingsandcontents insuranceinplacetomitigate against
	permanentloss.
	tnjury toleaders,helpers. supportersandmembers.The District
	throughthecapitationfees contributesto the ScoutAssociations
	nationalaccident insurancepolicy.RiskAssessmentsare
	undertakenbeforeallactivities.
	Reducedincome from assets.The Districtisprimarilyrelianl
	upon incorne from eitherlherental of theapartments,rentalof
	theHQ hall.andrental of the Campsite.TheDistrictdoeshold a
	reserve to ensure thecontinuityofactivitiesshouldtherebea
	major reductionin income. The Cornmitteecouldraise the value
	of subscriptionstoincreasetheincome totheDistrict on an
	ongoingbasis, eithertemporarily orpermanently.
	Reductionorloss of leaders.The Districtistotally reliantupon
	volunteerstorun and administerthe activitiesofthe Districtlf
	therewasareductioninthenumber of leaderstoan
	unacceptablelevei in aparticularsectionor agroupasawhole
	then therewouldhave to beacontraction, consolidation or
	closureof asectionorgroup.ln theworstcase scenariothe
	complete closureoftheDistrict.
	Reducttonorloss of members.The Districtprovidesactivities for
	allyoung peopleaged 6to18. lf therewasareductionin
	membershipinaparticular sectionorgroi.tportheDistrict as
	wholethen therewouldhave to be acontraction,consolidation
	orclosureof a section or Sroup. ln theworst case scenariothe complete closureoftheDistrict.
	Risk and lnternal Control {$pecimen2) The group hasin place systemsof internalcontrols that are
	designed to provide reasonableassrJranceagainstmaterial
	mismanagement orloss,these include2 signatories for all
	paymentsand acomprehensive insurance policiesto ensure
	that insurablerisks are covered.

Summary of theobjects*fthecharityset outinit$governing document
	:;;:;ll :.1i,fi;-:iii	y0rJ	:raj
	ernpowering them to make a positivecontributionto aociety
	The Valuesof$eouting
	As $couto weareguided bythese values: lntegrlty-Weaetwithintegrity;we arehonest, loyal.	trushvorthy and
	Respecl.Wehave self-respectandrespectforothers. Care-We,supportolhersand take eare of theworldin live.			whichwe
	Belief- We explore ourfaiths.beliefs and attitudes.
	Co-oper(ion-We makeapositive difference; with other andmake friends.	weco-operate
	'['i:+ 3ii:i:ri;tfuieihr.rr.j
	i: .. ..," iji. r,,-r:ii;:., iirl.il:: :-. ar-a ',.;::. l.:,,11.:' "..i,r'-l'r		',r'	.'.'.:l,
	values of Scouting and:
	- enjoywhatthey aredoingand have fun
	-takepart inactivitiesindaors and outdoors
	"learn by doing
	- share inspiritualreflection
	-take respsnsibilityandmakechoices
	-undefiaksnew and challengingactivities
	- makeandlive bytheirPromise.
	and providingleadertrainingand il.rL)a-)al;i
$ummaryof the main aetivities inrelaticnto theseobjects	allow thistohappen.

Publicbenefit statement	The meetsthe public
	criteria underboth theadvancementofeducationand the
	advancementofcitizenshiporcommunity development
	headings.
	ki€:i;EIrltlr:iie.rrr'td1:r€rrfcrrrtn,9a
Summary ofthemainachievementsof thecharityduring the	regardingthe Public FootpathDiversion ontheenlarged Campsitetoaddress ChildSafetyconcernsand
	implementatisn works commenced.
	Security andsa{etyworks implementedat CleeveHillincl
	newdoorsandfencing.Newmowerpurchased
	NewDistriot Minibuspurchased.
	Continue to fillgapsin Leadership Teamsand work
	commencedonstartingupSquirrels sections.
	Numbers ofExplorers and Young Leaders increasing
	Reroofingworks atHQmostly completed
	Hefurbishment worktoFlat 3carried out after damage
	caused by waterentryduring reroofing works.
	NewboileratHQ.

SectionE	Finanoial Revlew
Briefstatementof thecharity'spolicyon
rgserves	ReservesPolicy
	The District'spolicyon reservesisto hold sufficient resourcesto
	continuethecharitable activitiesofthegroupshould incomeand
	fundraising activities fallshort.The District ExecutiveCommittee
	considersthat thegroup should holdasumequivalentto12
	months running costs, circa€50K.Becauseof theamountpaid inthewindingupofoneof theGroupsthishasnotbeen
	achieved,butthe increasedincornestreamsmeanthatreserves willincrease tothislevel in the mediumterm-approx12to1B
	months.
	Whenthereservevalues have beenachieved,anyremainder
	will beusedtoallow increased useofthefacilities acrossboth
	Districtandoutside Scaut Groups,but alsoGuidesother organisedYouth, Schoolelcgroups,toupdatetheHQ
	accsrnmodation-includingtheflats toincreasereiltreturn andprovide additional financial supportforGroupexpansion
	andnewSections startup.

Further finaneial reviewdetrails(optionat information)	Further finaneial reviewdetrails(optionat information)	Further finaneial reviewdetrails(optionat information)
Youmaychooseto include additionai
	information"whereretavant, about:	ii:;aliit	lti,jiIilr)		I	iIr.l,,,iii *:;		I;,	r.iiil
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		The District		has		I adopted a			. l- l.l :.,. ..r,.,.,:,t,.				.: ..	:!:i.r,:'i: i-.1;:.:iilt:.	.:i,,
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		-,'if: u$ing onlymainstream banks orbuilding societies.Wehave had to withdraw fundsfrom our
						accounts		to	initially pay			for the rernedial and
.howexpendrturehassupported the key objoctives of the charity;		., -:l-:1.-		:.	t	"1.:	'1		''.	"li,t:lr,		tho
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.inyestment policy andob.lectives

Signature(s)		J,ffi*
Fullname(s)		Tim Sellick	Jeffrey Wilkinson
Position(eg Secretary, Chair)	Trustee		Truslee
Date	fra	aorvt

		Receipts	andPay	rientsAcceiun	t
		For the year from	411124	To		3/31	/25
				2071t2025				2023t2024
		Unre$tricted funds	RestfictedlundsEndowrnent			Totalfunds		Totalfunds
		t	ic			f.		t
Receipts
Donations. Iegacies andsimilar
income
fi4efibershipsubscriptioos		31.100					31,100	19035
Lessi,'lenbership suilscirlllronsiiardo.
:,:t 1 -,).r.,:.:, I		34.300					34,800	,31488
N€tmembership subscriptionsretained		3.700		s	0			.12453
Dcnaticils		6.210					6,210	5.500
Legacies									0
GifiAi.i		0
Olher similarincome- Cash from sgth windino uc		u.bcr					6.651		0
Othersimilarincome- Badges		98					98		0
Olher similarincome-DistrictActivities		1,240					1,?44		0
Olher srmllairncome		0
		10,499					10,499	-6953
Grants
N,'laiDtenenacegrant		0
Othergrants		0
		-0
Fundraising (gross)
Detail1		0		0
Detail 2rExplorers Subsand Paymenis		1,262					1.?62	3.359
Detail3:YL Subsand Payrnents		1.427					1.427	2,594
Otherfufidraising activities		0
ub		i.68S					2,689	5.963
lnvestment income
Baflk interesl less Charges		120					124	115
iiirildrr.!tSoc€tyrrieresi		366					365	247	5
"llre SaoutAssccrairocSlial1ieiilirlrcsiolaili
Service		0
FropertyRentincome: campsite		4,784					4.?44	6i09
PropertyRentincome:HQ		17,141					1i .144	15680
Propefty Rent lncome: Flats		48.190					48,190	s0296
Qther investment income: MinibusHire		1.189					1.199		0
Subtotal		71.553						75045
trofalGross lnconre		g4_i41		s	-c		84,741	74055
Asset aftd investment	sales.etc.	0
	Total receiPts	84,7 41					84,741	74055

			Receipts and Pnyments	Receipts and Pnyments	Receipts and Pnyments	Receipts and Pnyments	Receipts and Pnyments	Ascount	Ascount
			Forthe year from			:i i llr
Rceiptsandpayment
							1l'11:?tnatr Lt1^'tt/-lJ I )				:
			tinrEstricted lunds			l-1ri5.l,a:Lill	-1J.1:r.	i	r,alr).1\rn.trli 1ill)il5	Totalfunde		Totaifunds			,
			c			t'			4.	e		t,
Payments
ii:]rii;:ii:lr:rly,itrr.rrii						0
..., :.r...,..				l	a)t)								!4r;
.r	:':.:.	r.		I1r!r6						i.9'lt
													i.-l!1i
				i t:l'
			;1	ai{5;'i						?.616			.1411',:
				r.iil						7.597
													IilIri	!
													''i ::i,:
										2,n01				0
				I l:.						-1.19?
				1.5i:ril						i.506
										_11,-
						i.'								7
						*
										i1t
				:i:I.i									ijlii	i
r,...-:r'l										1.ri':it			).iti.
										',:iz
										a:i.i3'i			?1t5:$
	Cl{;lir:}i::,1':.
					-0
						0
						0
	iotaiGross						.0		0	ri?.5i;'
Asset and investment purchases,
etc.				',:'.;-l	::i					'l?1.J51
	;-.;] i,:lij_rt:.;:,.riIJ::.1iS								'			!li?i:ire
	,{6i;-:I1pi,.r-,i;;IS,l,irilir'ir /0..ii$,j											-i	4$471
Transfers b+tween		funds
Cash	fundslastyaarend
	Cashfundsthisyear											-i	454?'i

			2024t2025			2923t2024
	Unrestricted	Restrieted	fundsEndowment	Totalfunds		Totalfunds
	funds		funds
	L	t"t.				f
Cashfunds
Bankcurrefti account	v,27?			1,?-/2		9891 5
Bankdeposit account
Euilting sccieivacc0Lrnls	6.129			6.129		15764
TheScoutA$sociationShort Termlnvestrnent
Service
Cash,'Flcais
	13.401			13,401		114679
Othermonetaryassets
laxclaim
Debtsdue f.om the County/Ar€a/Districr/
Group
insLirance ciaim
tota						fi
lnvestmentassets
l{rvestmefit prope{ty-detail	695.000			635.000		695,000
Cuoted investmenls
Otirerinvestmeilts-det3il
	695.000			695.000		695,000
Nonmonetaryassetsfor charity's
ownuse
Badges10ck
Shop stock
'tlri:r siock
Landand buildifigs	1(Eqq,			355,89?		3.482.828
lilolcr vehicles IiewlvliniDils	32.896			32.898
Scouting equipment, furnitureetc				28,575
Cther
	417.365			417,365
Liabilities
AccQunis notyetpaid	0				0
Expenses incuffedbut notinvoiced
Subscriptione notyetpaid
Loan - detail	0
Ctherliailililie.
	0

CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examlner's Report Report to the trusteesl members of City of Bath District Scout Council On accounts for the year ended 31st March 2025 Charity no (if any) 800699 Set out on pages 1.2and3 Respective responslbilit- The charity's trustees are responsible for Ihe preparation of the accounts in les of trustees and exam- accordance wilh the Charilies Act 2011 {"the Act"). iner The charity's trustees consider that an audit is not required for this year un- der section 144 of the Act and that an independent examination is needed. he charity's gross in¢ome exeded £250,000 and l am qualified to under- take the examination by being a qualified member of Inamed bodyll- Delete [ l if not applicable. It is my responsibility to.. examine the accoLtnts under section 145 of the Charities Acl, to follow the applicable Directions given by the Charity Commission (under section 145{5llb} of the Act, and to state whether particular matters have come to my attenlion. Basis of independent ex- My examination was carried out in accordance with general Directions given aminer's statement by the Charity Commission. An examination includes a review of the ac- counting records kept by Ihe 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 explallations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and cori- sequenlly no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters sel out in the statement IER May 2018

Independent exam- In connection with my examination, no material matters have come to my iner's statement attention (other than that disclosed below ') which gives me cause to be- lieve that in. any material respect,. the accounting records were not kept in accordance with section 130 of the Act,. or the accounts did not accord with the accounting records- or the accounts did not comply with the applicable requirements con- ceming the form and contenl of accounts set out in the Charities (Ac- counts and Reports) Regulations 2008 other than any requiremenl that the accounts give a 'true and fair, view which is nol a matter con- sidered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in or- der to enable a proper understanding of the accounts lo be reached. Please delete the words in t17e brackets if they do not apply. Slgned: Date: ss*2o26 Name: CAld tQL £fJU1¥21JS Relevant professional qualification(s) or body lif any): CF)LW cwAiJ F i Address: I l L)[2) QLFQL Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). IER May 2018