CITYOF ABERDEEEN DISTRICT SCOUTCOUNCIL CHARITY NO:SC033700 FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 March 2022
CITY OF ABERDEEN DISTRicf SCOUT COUNCIL FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2022 CONTENTS Page Report of the Executive Committee Independent Examiner's report Receipts and payments account (including statement of balances) Notes to the financial statements io-ii
aTY OFA8ERDEeN DIsTrIscOUT£OUClL REPORTITHE EMEOJTIVECOMPIJITtEÉ FOR THE YEAR EP4DE031 MAI£H 2022 fjfthpthty fDitrs¢4r¢n¢<d31 Mwh 2021 Reft¥ence ¥drninisiiati¥e +fifomiJrlpTr Chaiity*amp'. cityofAbeeen (YstrfctScOutCouncll Ch3FirYre4lStrat1 number.. SC033700 Operatittnal 3dr.. The Stour Assoclatbn CitytsfAberdeen $ttt5¢0UtHejdqrttys Authriè fwr Aberdeen ABL07YJ ExeIVe C¢rnm5tiee Ind@pwA¢nt Emamlner LeB31 SErviceS wil02 0$, 7 GddeASqvarè,Abvdeen. A81D IEP IndepEndEntAdvl 8rew4n t[Phin, 23 Ru¥i4awTeua. AbErdeen.A810 LXE
CITY OF ABERDEEN DISTRlcf SCOVT COUNCIL REPORT OF TrtE EXECUTIVE COmMIE£ Icontlnuedl FOR THE YEAR ENDED 31 MARC1 2022 StrUctre and 8ov¢rnance The S£outAssociation was In£orporated by Royal Charter in 1912. Its power5 include Ihe appoifjtrnent OF loc31 bodie5 for the mana8ernent of Its èff3ir5 in any particular part of the United Kingdom.. under these powers its Bffaiis in Aberdeen are delegated to the Scottish Council, and Ihen to the City of Aberdeen District Scour Council lor the managernent of its buslness. The City of Aberdeen District Scout Council has its own Constitution and 15 recoenised as a charity bythe Office of the Scottish Charity Re8ulatgr, under reference number SC033700, and in accordartce wifh the prcsvi5ion5 of The Charlrie5 and Trusiees Investment (Scotlandl Att 2005. Bye Laws authorise the makine of rules lor the regulation of the Associètion'5 8flair5. These have be¢orne knobvn as'Policy, Organlsation and Rules" and they establish the structure of the organisation, define its training and provide its adrninistrètion. Within the policy frarne-work a5 defined in 'P.O.R.' Icral decision5 are made under wlde ran8e of headings. The devolution of authority to Regions, Districts and Group5 Is clearly indicated where appropriate. RecLtritment ¥nd appolntm¢nt of the ecUtIve Ctsmmittee The methods, policies and procedures for recruitment, appointment, induction training of new tru5te2s is in accordaftce with-Policy Organisation and Rules of the Scout A5SOClation" with additiongl material frorn"OSCR Guidance for Charlry Tru5tees' Object¢ve$ and activitse5 The aim of the Scout A5SOClation is to prornote rhe development ol youn8 people in ès responsible citizen5 and a5 members of their local, natlonal tnd inrernational comtnunities. The method of achievinethe aim of the Association is by providing an enjoyable and attractive scheme fjf progressive training. based on the kout Promise ènd Law and guided by adult leadership.
CITY OF ABERDEEN DISTRISCOUT COUNaL REPORT OF THE EXECUTIVE COMMITTEE Icontlnuedl FOR THE YEAR ENDED 31 MARCH 2022 Flnantial Results The financial 5tarement5 are prepared on 8 receipts and payments basis. The result5 for the year show a decrease in funds of E9.653131 March 2021- ncrease in funds of £3.2901. The Executive Comrnittee is confident that its future activltie5 will Èenerate 8 Surplus suNicient to ensure the financial securlty ol the City of Aberdeen District Scout Council. Impact of CovTrJJ.19 The cpronaviru5 pandemlc had a significant impact on the Dperations of the Sco¥t Ass¢xiation In Aberdeen. with actmties restricted for the malority 012021 to onSine/virtual Scout meetings only. In partlcular, Templars. Park Scout Campsite had significantly reduced a£tivity and very limited income throughout 2020121 and boih the 2021 ané 2022 Aberdeen Gang Shows were posrponed (having been able to complete the 2020 show prior to lockdown restriction51. The financial impaci was reduced Income generating a¢iivities with Some rÈduted expenditure. Glven thi5, the Executive Comrnittee took appropriate measures to manage the limited actwityi reduce expendlture where possible and obtained 8¥ailable 8overnrnent funding to support indlwdual Group's and mantain sufficient funL15 Iri the charity. A5 WÈ have moved out ofthe pandemlc Y4ith funds maintained, sctiwties and ielated income and expenditure have retumed to pre- covid-19 levels. Reserves poll¢y The reserves policy maintained by the Executive Committee i% cornpllant with the guidance provided in the Charitie5 Accounts (Scotlandl Regulation5 2006 las arnendedl. The unrestrlcted funds of the charity cornprise both the aeneral fund and the designated fund5. The d¥ignated funds have been set-a$ide for specific purposes by the Executive Cornmittee to meet future anticipated e¥pendiiure trom past surpluses. These unrestricted funds represent the free reseNes of the charity and arnount tts £133,681 at 3L March 2022 of which E85.929 8re held in separately d18ftated fund5. The Executive Committee ha5 2x8mined the requirement to maintain free reserve5 and concluded that the most appropriate level is between 3 and 9 month5 of expenditure.
CITY OF ABERDEEN DISTRICT SCOUT COUNCIL REPORT OF THE EXECUTIVE COMMITfEE Icontinuedl FOR THE YEAR ENDED 31 MARCH 2022 Designated funds represent unrestricted funds identified for a particular projert or use. They are.. The Training fund is for the provision of Adult Leader Trainlng. The Templar5' Park fund is for the operation and maintenance of Ternplars. Park Scotjt Campsite. The Network and Scout Active Support funds identlfy the finances of the Network and Scout Active Support sections within the District. . The Aberdeen Gang Show maintains a Show fund for production of the annual show and a Development fund for purthaselrepl3Ment of eq(tipment and resources. The Blair Atholl fund Is for the biennial Blair Atholl Jamborette, wSth significant income and expenditure in the period wlth the last event held in July 2024. The International fund provides support for District Members attendingthe foyr yearly World Jamboree and for other prestige events. There are currently four Restrlcted Funds, the Step Forward fund. the Revenue Grant fund, the Lottery Fund Grant fund and the Stroke Awareness charitable collectlon fund. The Step Forward fund was established for specified Pfojects at Templars, Park Scout Campsite. This fund was used for a camp fire circle project at the park in previous years and there ha5 been no movement on the fund this year. The Revenue Grant fund represent5 grants received for specific purposes. The full granr was not expended durin8 the prior year and the balance was carried forward with no movement In the Cksrrent year. The new Lottery Grant fund received during 2014115 represents monies received from the Lottery Fund for the S¢ovt Network to fynd the purchase of kayaks land relBted equiprnentl and a range of adventurous adivities. Most of the funds were expended durin8 2015116 with the remainder tarried forward to be utilised in future years. The Stroke Awareness charit3ble collection fund relates to a collection made at the 2020 Gang Shtsw which was paid to the charity in 2020121. Trustee remuneratlon and expense5 The trustees dld not receive any remuneration or expenses during the year.
CITY OF ABERDEEN DISTRICT SCOUT COUNCIL REPORT OF THE EXECUTIVE COMMITTEE ltontlnuedl FOR THEYEAR ENDED31 MARCH 2022 Statement of committee mernber'5 responsibilities The law applicable to chaiities in Scotland requires the committee members to prepare financial statements for each financ¥al year whsch glve a true and fair view of the state of affairs of the charity a5 8t the end of th¢ flnanclal year and of the Surplus or deficit of ihe charity for that year. In preparing those financial statements, the committee members are required tc$= select suitable accounting policies and then apply rhem consistentlv; rnakejudgements and estimate5 that are reasonable and prudent,. prepare the flnancial statements on the 8ofn8 concern basis unless it is will continue In busines5. The ¢ornmittee members are responsible for keeping proper aCCOLsnting records hich disclose wth reasonable accuracy at any time the finantial position of the chaiity and enable ihem to ensure that the financial statements comply with the Ch3rities and Trustee InvesttTFent (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amendedl. They are also responsible for safeguarding the 3$5ets ol the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. Basis of preparatlon Thls report hès been prepared ory a Receipts and Payments Basi5 in accor(5ance with the Chariiies and Trustee Investment Iscotlandl Act 2tK)S and the Charitie5 Accounts (Scotlandl Regulations 2006 las amended). Appfoved by the Executive Committee and slgned on its behalf by
CIIYOF ABEIIDEeN DISYRICTSCOW COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COIAMirrEE ONTME UNAVOITED FINANCIAi STATEMENTSOF C17Y OF ABEIIOEEN DISTRICTSCQUT COUNCIL I report on the ftnancrdl stètements of the Vearefid 31 March 2022 whlch are selout on pa8e59to 11. Respertive respo54br1tle8 of exe£tsifve £ommltteÈ members and Indepen4ent examlner The executkve committee members are responsible for the prepar3tiDn of the fin8fi¢ial statements im accordao wr£h rhe terTh5 01 the Charities ènd Trustee Investment (Scotlandl Art 2005 and the Charities Account5 (Scotiandl Re8ulatvJns 2(6 lasamendedl. The tommfttee mernber% conslder that the Bvdlt requirement of fleEul3tion lOtIl Idl of Lhe Accounts ReBulaiions es not 4pply. It is my respon54bllytts Éxatnine ihe flnanrlol siatemerFts as requlred under 5eciion 44111 Icl of the Aci and ro State whether partluAar rnattEf5 have come to my aitention. of IndependeMteKamlfter's statefflert My exaMin3tn is carried out in 3ccordan¢e urith RÈgulatiDn 11 of the Charltie5 Arcounts 15cotlandl Regulatlons 2fKNS las amEndedl. An examination includes a rewew of the accountin6 record5 kepi by ihe charity and • Omparisc of the finafj¢iil stètemenrs presented with those re£tsrds. Ir a150 Includes consideration of any unusbal itErns or disclosure5 in the atiouDts, and seeks explanations from the irystees concerning any such mattÈr5, The pr¢cedures undertaken do not prDvMle all the evidence that would be tequired in an audlt, and consequently I do notexpress an audit opinion on the view £iveD bythe financial sraternents, lTrdependont examinorfsstar@mgnt In the course of my examinatlon. Tro mattÈr has come to my otcention.. whlch g4ve5 me reasonable c8vse to believe that in any matertsil respettthe reqylrements. 10 keep accounting reeords in accordance with Section 44111 lal of the ?OOS Art and fteEularion 4 of the Accounts Règulations l*s amendedl. and 10 prepare flnandal siatements which accord th the accountin8 iecord5 and carnply wlth Re6uhticn 9 of the 2006 Account5 Regulatlons las amended) have not irt met, or to which, in my attention should be drawn in order to en3blp a proper understandin£ of the finanthal 5tatemeDtsto be reached. Chartered Ac¢ouniènt MHA 12 CardfA Place Aberdeen ABIO IUR Date.. Ig July 2025 MHA is a trading name ol MHAAudit Services LLP. a limited lialIty Partnershlp in Engknd and Irewstered number VD455421.
CITYOF ABEIiOEEN DtsrRicfsCOUI COUNaL RECEIPTS & PAYMÉNTS ACCOUNT (INCLUDING sfATEMEIIT OF BALANCES) FOR THE YEAR ENDED JI MARCH 2022 eneral tse54&% Re5trlitvJ fvDd5 ftsnds Tolal nds 202Z Total 20U RetÉlpts Donotyon5 Grants 83nk interqsi receive Divldends recelveLI io 250 260 3.850 25.fflo 2,291 L291 1319 Membership 8nd subscripth?n5 Fees. other receipts & charitsble eolwons Proceeds from sak of investments 14,891 9?3 52,372 14.891 22.Q48 52,372 7,651 5,125 51,845 21.075 1tht61 re¢eipts 7C>,i37 21,325 91,862 95.79) Paym¢nt5 Managoment and administration 6,739 11.887 6.739 27,844 4.865 28.431 15.957 Independent Exéminer's lee Purchè5e of fixed a$5elS puhase of investments 13,624 13,624 S3,308 L950 57.254 53.308 Tot31 PJym¢nts 71,934 29.581 101.515 92,5L¥J Wet movementln fundsfor the year 11,3971 18,25SI 15,6531 3.190 (Ipenln8 b•rtk tsalan bfought lorward 49.149 94.185 3,221 146.555 143.265 Transfer betweEn funds a08 b4Thk balanc•tarri•dforwavd 47.752 85.929 3.221 136.$02 146,555 9 to 11 were appfoved by the trvSte¢sonlSJy 2025.
TYOFASEPOeENsTr¢TsctsUTCOUNc1l NOTE5TOIHEFINANCLALSTATEMENTS FOR ThEYEAREP40ÈD31MARtIfj ioii l. le5eF¥t5 Fund5•t OIApnl 2021 Inrtsmlnl Bes¢rr¢S R85aurts Eyn04d Trarofers btheen lun 31 March2022 UnTrstrlrid lunds.. 120.L45 121.542 314 4?.66? 30 20.S04 25,670 314 39.595 TEmpthr'5 Paik fvftd Aos 27,3Y? 224 20.280 Is,fj?o GwwShgwOevelopmeftt fund 5cautA¢tlve5vppwtfund lir Athdl tuDd R,010 141.470 40 133.681 143.334 AesiTrciedlunds'. 51ep Fotyjard fund RewenveGraniknn lotteryFdGtJllIfU1 5TrtheawirenpX5 lharllaPderl¢cIT0n 19 19 117 175 127 175 3.121 146.555 141.470 151,123 I36.2 Representsdbv.. Genoral DESiwated RNtrkied fur5 Nel<uiTeD1O555 95,929 136.W2 7heEerrn1lundiowon1Sthe unteSldcted fur51hattt Exetutiye Cofflffmlleeèiefieeto uJekna¢Ctydanco1htheOb1eC1i De5wttdfuThY5 Dt5iinit2dunds iervsentvniesiFiCtedlunth en11Thed foi o pèidcul4r piolEEfwsÈ1l1rlo5..Thelt0irrfldl5lty th¢prOloI AthItLeaderTiarrin&TheTeMlls. Pèikfurtdlsforthoopet3n rnabThtpmt¢ ofTemplar5'Park5cO1clMp55Ie.The Netwryklund IEPTe5enlS the flfflanie50ftheS¢outNetWDikse£litylwlthlfi thecrfsli. TheGiniShowrnalrttlinsa 5hDW lundforp¢rthEtionofthe iffllluil 5huwattd o D10pMel[Ud Ttypvrtha$tlreplacaThentof e4uipmÈorèndreJaulceS. Thekou¢AQi¥eSu9pwI lfft¢ dela115t financeioltheStuulA¢ttveSuppurtSe¢liunWlblnthe rhe aliAthDlI fundisfot thebl•nniilJimbOreiietttlhe1otts1 tyenl hdd inJuty1020. The1ntemitlowI fvndpradE5XUPPtrtfotts5trlct mernber5 iTtendinEthe yaity WcrtdJamboiee4ndfoTuiher pre5¥yovqnts. ThE step Forv4ordfvTrJwiSÈSWIWidtoi Iwfiedw4ect5atTEmplai<paik. 7hoRe¥EnveGr?hrlvTrd repreSertts8tantsr¢ceived f specifirpurposes. Thtlull wasn¢texpendEdiD theprlrywT Indabalaffl¢wèscariorll to thtcurrentyear. The Lott FunrtGrantlundwasrecdved dunnw1014115 ond repre5En1$¢nIesre[Iye6tv1heSCOUt f4etWDikiofund purtha&eofeguipmrnt8Dd pinlcipatein iFmGEttf l¢trlIe1. MDTesrthe ruftdswer0qxpErdlIn&20j5lI71h IhorErnnder edfor*4rd lobeutiltdln ruturEYea¢s.TheStrc4E4wartnu$r1•btetdIec r¥tlatlertlQnM1dEl1n8t2020GItStsw+MIsP4itOf• tharltyirt202012L
crrYoFA8EADEEN DisfRICTSCOUT CQUNCIL NOYÉS TO TME FINANCIAL STATEMENTS l¢ntInts> FOR YEAR ENDED 31 MARCII Z022 2. A5$¢ts The char¥ held the followngassets at 31 Mèrth 2022.. 31-Mar 20ZZ 31-Mar 2021 Heritable properties lat eiisriftg market value and depreciated replacement cosil Inve5tmenlS lat market valvel Slo¢k forfesale- Templar5' Park Scout Carnpsite 870,305 162,265 2,$00 1.035,070 870.305 154,435 1,521 1.026.262 3. InVestmts 31•r 2022 Jl-mar 2011 Marketvalue at 31 March 151,982 53.308 152.3721 114.699 57.254 151,8451 19,1641 41.038 151.982 Sales proceed5 fte8lised losses on investment5 Unreallsed 8alns Dn investmenis Mèrketvalue at 31 March 25,744 I&)5 Listed investments eank and cash held by portfolb mana8er forreiDve5tmenl 160,045 2.220 162,265 1SL9E2 2.453 154,43S 4. Ee¢utlve Committee Members ofthe Executive Cornmiltee receive femuneration from thecharity and are Dot P31d anye¥penses foranendipg cornmlttee meetings. The re-irnbursemenl ofeypenses L5 restricted to recelpted expÈndlture incurred OTr behalf of the charity. li
CITY OF ABERDEEEN DISTRlCf SCOIJT COLSNCIL MANAGEMENT IPJFORMATION FOR THE YEAR ENDEO 31-Mar-22
CITY OF A8ERDEEf4 DISTRicfSCOUTCOUPKIL RECEIPTS & PAYMENTS AttOUPIT FOR YHE YEAR ENDED 31 MARCH 2022 General De5ign¥¢ed Restrlcted lund fi¢nd5 fund5 Totsl Totsl fund5 1021 2022 Rec&pts io 250 260 3,850 25,WO Grants Bank Inierest receNed Diwdend5 received Hèll hlre Membership and subscrSptlons Evenr income Tickèt sales Prosramrne sales artd spornsorshlp Camp fees Shop sales Other Interrsational event5 Ctyjrses Chartable Collectn5 Proceeds frorn 53le of inve5tmenis 2,291 2.291 2,319 14.891 14,891 loo 7,651 14.605 71 4.279 2,010 14,605 71 S,252 2,020 4.718 360 47 973 52.372 52,372 51.845 Totsi rttelpts 70.537 21,325 91,862 95,790 Payments Management anrl ar5mlniStratlon 6.739 6.739 4,865 Cour5e5 and trsining Events Nati0ft31 events Inrernational event5 Insur3nce 491 1191 2.161 1,980 353 4.098 E.5C¥) 1.98D 5.638 10.139 8,5 561 5,285 6,941 6,474 10,597 2.707 56Z S,930 Othercost5 561 badges Shop stock prChaSed Independent Examiner's fee Pur¢hase oFfiKed assets Purthase ofin¥e5tmen15 535 S35 13,624 13,624 53.308 1,950 57,254 53,308 Totil P4yrnent$ 71,934 29,581 101.515 92.500 N*t Mwement In fvnd5 forthe year 11,3971 18.Z561 3,290 Openin¥ bank balance brotfOrWard 49,149 94,185 3,221 146,S55 143.265 Transfer betweèn lunds CIoSini bank lJalwrKe ¢•rtied forwafd 47,751 65.929 3.221 136.902 14S.555