Scottish Charity Number SC004220

Transcription

1 Scottish Charity Number SC004220

2 Ex Officii District Commissioner Chairman Secretary Treasurer District Explorer Scout Commissioner District Scout Network Leader Nominated H Strachan Elected Drummond Cox (from Oct 2011) Principal Bankers Bank of Scotland 327 Brook Street Broughty Ferry Dundee DD5 2DS Drummond Cox (to July 2011) Samantha Simmons (from July 2011) Martin Crombie Vacant Gordon Coupar (to Aug 2012) Mike Watkins (from Aug 2012) Lee Cowie Gemma Corner Co-opted Judith Lambert William Barr (to April 2011) George Wright (to Aug 2011) Samantha Simmons (to July 2011) Chris Davey (from April 2011) Roger Brunton (April 2011 to November 2011) Independent Examiner Fiona Bullions CA Henderson Loggie Chartered Accountants Royal Exchange Panmure Street Dundee DD1 1DZ Contact Address Chapelshade House Bell Street Dundee DD1 1RQ The Trustees present their annual report and accounts for the year ended 31 March This report is prepared in accordance with the Constitution of the charity and the recommendations of the Statement of Recommended Practice Accounting and Reporting by Charities and complies with applicable law. Structure, governance and management Constitution The Scout Association was incorporated by Royal Charter in Its powers include the appointment of local bodies for the management of its affairs in any particular part of the United Kingdom; under these powers, its affairs in Dundee are delegated to Dundee District Scout Council, with a Committee for the management of its business. The Charity Number SC P a g e 2

3 charity operates under its own revised Constitution effective from 1 April The Trustees at the date of this report and throughout the year are shown on page 2. Appointment of Trustees Membership of the District Executive Committee is: a) by virtue of other office/appointment held; b) by election by the membership of the District Scout Council; c) by nomination by the District Commissioner; d) by co-option by the existing Trustees. Trustee induction and training In accordance with the Policy, Organisation and Rules of The Scout Association, the acceptance of any appointment, including that of Trustee, carries with it an obligation to undertake training appropriate to that appointment. This training, which comprises both compulsory and optional elements, is made available locally. Organisation The charity is administered under the supervision of the Trustees who meet every two months. Day to day administration is carried out by the office-bearers. Risk management The Trustees have assessed the major risks to which the charity is exposed, in particular those related to its operations, finances and reputation. Apart from a possible failure to continue to attract outside funding, the Trustees do not believe that there are any major financial risks to which the charity is exposed. Insurable risks are appropriately covered. Objectives and achievements The purpose of Scouting is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities. The Scout Method provides an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law, which is guided by adult leadership. In practice, the method is best seen when young people, in partnership with adults, are: Enjoying what they are doing Learning by doing Participating in varied and progressive activities Making choices for themselves Taking responsibilities for their own actions Working in groups Taking increasing responsibility for others Taking part in activities outdoors Sharing in prayer and worship Making and living their Promise Charity Number SC P a g e 3

4 I m very pleased and proud to be able to give my fourth report as chairman of the Dundee Scout Council Executive Committee. The Scout Council has as in previous years, through the Executive Committee and the District Commissioner, been working hard to ensure Scouting across the city contributes to the development of young people encouraging them to achieve their full physical, intellectual, social and spiritual potential as citizens and as individuals. With this in mind I am able to report that our new District Commissioner has worked enthusiastically, tirelessly and selflessly to deliver exciting and varied programmes for our young people across the city. This has I am pleased to say resulted in our overall numbers increasing slightly from last year. Although this is particularly pleasing, the National increase in numbers across Scotland averaged 3.5% - above the level that has been achieved locally. This sets us a challenge in the year going forward. It is particularly pleasing to have seen an increase in Explorer numbers. Last year I reported that George Wright s resignation could have created a potential problem with Douglaswood and the Gangshow. I am pleased to say however that in true scouting spirit problems become challenges. Chris Adrian together with a strong support team has continued to develop Douglaswood. This new team have set the highest possible standards that I believe everyone who used the centre has recognised and enjoyed. I am also pleased to report that a start has been made to designing a new shower block at the rear of the Larg Lodge. Applications will be made shortly for formal planning and building warrant approval. The Gangshow has now reverted to being part of the District Commissioner s team. Although the figure head has changed, Ged Brown (Assistant District Commissioner Gang Show) and his considerable team once again delivered a superb show that was thoroughly enjoyed by both the cast and the audience, bucking the local trend of struggling amateur theatrical productions. I reported last year that the Executive Committee initiated the development of a new and exciting Dundee scout website. Despite its high front costs the new website was always viewed as a long term project that would allow future platforms to be readily integrated into the core framework. My thanks must go to Drummond Cox and Samantha Simmons who have worked on and continue to work on its further development. Successful scouting always relies on a vast number of volunteers who work tirelessly on our young people s behalf. To all these uniformed volunteers I would like to record my sincerest thanks. Although the Executive still runs without a secretary and could benefit from a wider skill set I would like once again to record my sincerest thanks. It has been particularly rewarding to see an increase involvement from the Explorer Scouts and the Scout Network Commissioners. Charity Number SC P a g e 4

5 Beavers Cubs Scouts Explorers Network Adults Total Years Number of registered groups: 11 ( ) Since taking over as District Commissioner in July 2011 I knew that filling the vacancies in the district team was my top priority in order to free up my time for other projects in the district. Barry Ross, Paul Thomson and Ged Brown took on the positions of ADC Scouts, ADC Adult Training and ADC Gang Show respectively. They joined an already busy Commissioner team and my thanks go out to all of them for all the work they have done over the year. The new District website came live in September 2011 and is now a website that can provide up to date information for all those involved in scouting or those who want to be. The development is an on-going project with a Gang Show Site coming live in September 2012 and all groups being offered a website during the year as well. The web project is headed up by Drummond Cox who I give my grateful thanks. To the members of the District Team, District Executive - and a few others my sincere thanks for all your support in my first year, I could not have done it without you! Charity Number SC P a g e 5

6 Congratulations go to the following leaders who gained awards this year Chief Scout's Commendation for Good Service June Guild (5 th ); James Jenkins (22 nd ); Alison Stibbles (26 th ); James Ewing (29 th ) Award for Merit Elaine Menzies-Guild (5 th ); Stuart Ramsay (22 nd ); Stuart Sellars (32 nd ) Chief Scout's Long Service Awards Gordon Coupar (40 years); Judith Lambert (30 years); Stuart Sellars 32 nd (25 Years); Paul Thomson ADC AT (20 years); John Reid 25 th (15 Years); William Todd 29 th (15 Years); June Guild 5 th (10 Years); Ian MacQueen 26 th (10 years); Gavin White 32 nd (10 years); Carol Bailey - 7th (5 years); Martin Morrow - 49th (5 years); Iain O'Neill - Explorers (5 years); Ian Reilly - 22nd (5 years); Richard Simmons (5 years); Kathleen Simpson - 22nd (5 years); Gordon Stuart - 26th (5 years) Early one Sunday morning in June 2011, 80 Beavers departed from Dundee in two coaches, bound for Fordell Firs. We returned, early evening, tired and fairly mucky, but having had lots of fun! The activities at Fordell included the Bungee Trampoline, Bouncy Castle, Assault Course, Go-Karting, Caving, Archery, Grass Sledging, Adventure Playground...and of course plenty of refreshments! 50 Beavers joined the rest of the District at JOTI (Jamboree on the Internet) in October. The Beavers programme included a hosepipe relay race, making footballs from junk and creating a giant number '25' by painting with our feet. The '25' was to celebrate the 25th anniversary of the introduction of Beavers to the Scouting movement. We also took part in JOTI itself and had the chance to complete some of the IT staged badges. Two weeks later we were back at Douglaswood for the District Halloween Sleepover. This took place over two nights in order to accommodate the 70 Beavers who attended. There were plenty of traditional Halloween activities as well as a witch s broomstick wide game and a shadow puppet theatre. Thanks to everyone who helped and worked very hard to make these District events fun for the children. There is a very friendly, capable and supportive group of Beaver leaders in Dundee and this makes these events enjoyable for the adults involved too. As well as attending District events, the Beavers in Dundee took part in many other activities in their own Colonies. Many thanks to all the leaders who provide varied and fun programmes week in, week out. A number of Chief Scout Bronze awards were presented this year - well done everyone! The Cub Party in December 2011 was the best attended for a number of years with the use of both District Halls required to cater for those in attendance. A number of new games and a few changes to the layout from previous years seemed to go down well as did the visit from Charity Number SC P a g e 6

7 Santa. The District Football was also well attended with numbers being up on the previous years. Once again the cubs were mixed into teams to allow every cub in Dundee who wished to attend the chance to go. Teams were named after countries who were taking part in the African Cup of Nations taking place at the same time. Contact has been made with the ADC Cubs in both Perth and Kinross and North Angus and a number of discussions have taken place on how we can help each other with resources and leaders with a number of ideas exchanged. Visits to the other District s events have also been made to see some of these ideas in practice. Our first joint venture will be when we join up with Perth and Kinross District Cubs for a visit to the Blair Atholl Jamborette Visitors Day. Plans for the future include the JV Muir Trophy to be held in and around Dundee City Centre in September, a Christmas Party, A Cub Flag, Indoor Football and initial discussions for a District Camp have taken place. The number of cubs taking part in the Gang Show this year was very disappointing and due to this a number of discussions have taken place with the Gang Show to try and improve numbers for next year. There will be a workshop at the Cub Flag to try and promote the show to the cubs as well as visits to the packs again to promote the show. Two leaders meetings were held to plan future events and to discuss issues within the packs but both these were very poorly attended. Support from packs for District events has improved this year but hopefully this can be improved again with some packs having new leaders in place who have shown an interest in getting involved with events. Once again a number of Cubs have gained their Chief Scout Silver award and this is very pleasing to see as is the variety of programme being provided within the packs. The Scout section numbers continued to increase again which is good news for Dundee. We again had many Scouts either moving on to Explorers or becoming Young Leaders. Barry Ross took over as ADC Scouts in January of this year and has begun to offer a District Programme starting off with the District Football Competition on Sunday 13th May which the 49th Broughty Ferry came top out of the 7 Groups Represented. This year s District Scout Flag competition took place at Douglaswood over the weekend of 18th to 20th May. 11 teams representing the 5th G & Y, 7th, 22nd, 25th, 26th, 30th 32nd, 45th & 49th F & H attended and the eventual winner was the 5th. It was an exceptional turn out and planning for a slightly different camp next year is underway. The 5th Green Patrol has signed up to go to the Zonals for the National Camping Competition representing Dundee. The Gang Show was again well supported by the Scout Section with many members taking part. Forthcoming events for the section include a Swimming Gala, District Survival camp and the usual attendance to JOTI. The Scout Troops continue to offer a varied programme across the District with some Chief Scout Gold Awards as well as other badges having been presented during the year. Charity Number SC P a g e 7

8 There are currently 3 Explorer Scouts units meeting in different geographical areas in Dundee; The West End, Downfield and Broughty Ferry. All 3 are contributing to make Explorer Scouts in Dundee as strong and as exciting in all my time in the section and in particular the young people involved are consistently some of the most engaging I have seen. All units are offering a varied and interesting programme and often meet together for District events. 3 well led and attended units is good but we hope to allow Scouts across Dundee as much access to the section as possible and hope to do more for other areas in Dundee in some form or other whether this is other full time units or something less frequent and I would value any input (and more so any possible leaders names). This year a number of Explorers and Explorer leaders attended the Blair Atholl Jamborette and with the glowing words I hear mentioned of it, Explorers will be clamouring to attend the next Jamborette. On behalf of them I would like to thank everyone who helped them. As well as week-to-week activities Explorers across Dundee have attended various camps near and far, built rafts, sped down hills on mountain bikes and other challenging activities. In October many Explorers from Dundee will travel to Inverness for the 40 th Cally Rally which was a standout event for many of our Explorers last year. I would like to thank the Explorer Leader team for all the effort they put in the enthusiasm the Explorer Scouts have shown and hope that the coming 12 months is as good as the previous. The Network in Dundee has just completed its second year and the group has grown both in membership and in the variety of programme ideas that we have undertaken. They currently have 14 members attending regularly. In March 2012 we held our official investment night aboard the RRS Discovery and we invested 12 of our members into the Network. In July 2012 a number of our members attended the Blair Atholl Jamborette and were part of various teams including activities, catering and hospitality, administration and sub-camp staff. We have also been working at Douglaswood, re-painting and updating the murals in the Carolina Lodge. We have recently begun to put together our programme for the coming months and we have integrated some more achievement-focussed activities based around the Duke of Edinburgh Award Scheme and the Queen Scout Award as well as the sectional badges that can be gained in Network. Leader Training The Scout Training programmes for adults and young leaders continue to be co-ordinated on a Regional basis and Dundee adults and young leaders are continuing to take part in these events. The District has undertaken a review of all leaders training records to ensure all training undertaken has been validated and updated. This review has also allowed a training plan to be formulated for the District for the Getting Started, Safeguarding and First Response modules. Charity Number SC P a g e 8

9 Communication is on-going with the Appointments Advisory Committee to ensure all new leaders are allocated a training advisor and the training programme explained to them. Ten leaders have completed their Wood Badges during the year. This year s Gang Show took place as normal in the Whitehall Theatre during the first week of April and was performed by a cast of just under 100 Beavers, Cubs, Scouts, Explorer s, and Leaders from Dundee District. The decision though was taken to reduce the number of performances to five nights so the show opened on the Tuesday as opposed to the traditional Monday, the reason behind this being the fall in audience numbers over recent years and also due to the local trend where most amateur shows are struggling to sell tickets. We managed to fill 2000 seats for the week out of a target of 2500 which in the current climate means the Gang Show is still one of the best-selling shows in the Whitehall, although the potential capacity for the week was just over 3500 seats, so as you can see there is still a lot of room for improvement as far as ticket sales go. It wasn t that long ago that the show was selling over 90% of the tickets during a six night run! The show on stage was a great success, the cast had a fantastic week, and there were many positive comments from our audience regarding the quality and content of the show Introduction The objectives and the activities of Scouting summarised on page 3 of this report remain the primary objective of the District Executive Committee. The Committee continues to follow the principles of the support and development programme set out in the 2009 annual report with the aim of improving both the physical and operational environments needed to effectively support Scouting in Dundee. Scouting aims to provide responsible citizens through progressive training and development. This updated report details some of the developments that have been completed along with those under active consideration and those still to be fully addressed. Delivery of the Plan This is the first annual report with our new District Commissioner in post. Throughout the year, Samantha has tackled the difficult and demanding role of supporting Scouting activities across the city with enthusiasm and energy. The District Commissioner, however, requires the support of teams of adult leaders operating across the city at a variety of levels. Leaders undertake staged training programmes aimed at delivering structured, enjoyable activities and developmental training to meet the variety of our young people s needs across all Sections. The area of adult support remains under pressure and the recruitment of suitable adults is a key objective. Efforts to improve adult leadership numbers are under active planning. The Commissioner and her team continue to play an integrated support role which has ensured better coordination and planning for events. These events are outlined in some detail in the Sectional reports on pages 6 to 8. The key objectives remain: To increase the number of suitable adult leaders for all the Sections of Scouting To actively recruit lay members with suitable skills to assist and support the District structures Charity Number SC P a g e 9

10 To implement a full complement of the Executive Committee To effectively highlight the advantages of Scout membership through better publicity and making use of professionally prepared exhibitions from SHQ To increase the youth membership of Beaver Scouts, Cub Scouts, Scouts, Explorer Scouts and Scout Network To support increased membership through the allocation of appropriate support funding To continue to review and monitor progress in recruitment To seek examples of best practice and to draw upon successful campaigns held elsewhere To ensure an effective programme of PR and good practice which highlights the quality of the Scouting experience The District Executive Committee has a number of sub-committees and support structures, all of which are designed, over time, to improve the level of expertise within the specific sub-committee remits. Each sub-committee has been established with its own funding allocation, approved by the executive committee, and these are reflected in note 10 within the financial pages of this annual report. These sub-committees are: Property: covers the properties at Douglaswood and the Headquarters in Broughty Ferry. Two funding streams, (i) maintenance and (ii) development have been created to establish a budgetary framework within which the properties can be managed. Scouting Development: this covers the wider aspects of Scouting including strategic planning, recruitment, young leaders, PR, marketing and web site development. It also supports future attendances at jamborees, international camps and visiting international contingents, deals with programme support across all sections and the scout shop. The Dundee Scout Gang Show, which previously had its own sub-committee and funding structure, has recently been integrated within this sub-committee. The executive committee believes that this sub-committee s remit is too wide and is looking to create a further sub-committee to look after much of the Scouting administration. Appointments Advisory: a vital element of governance to ensure that only suitable people are placed in charge of our young people. The executive committee is working hard to strengthen the work of this sub-committee with the appointment of a chair, ensuring that all new leaders are suited to their posts. Actions The District Executive Committee is keen to ensure that its actions and programmes are in keeping with the requirements of today s youth and constantly strives to maintain a skills mix which will achieve these goals. Unfortunately we have to report mixed success in improving the lay membership. We had secured chairs for two of the subcommittees but, unfortunately, the property sub-committee chair resigned in November 2011 and this post remains vacant. The secretary s post remained vacant throughout the year. The long-serving treasurer, Gordon Coupar, intimated that he wished to stand down and a search has been under way to find a replacement. The breadth of expertise within the executive committee has also, unfortunately, not expanded during the year, a matter which continues to receive the executive committee s fullest attention. The planned increase in the number of young people who are actively involved across the city has also had mixed success with only a slight increase in overall numbers. As noted above, the number of adult leaders is key to increasing the number of young people and this remains an Executive priority. It is, however, pleasing to note the continuing success and increase in Explorer Scout numbers. The development of the new website continues with roll out to groups to be operational early into year 2011/12. Physical Infrastructure Dundee District Scout Council has the responsibility for the maintenance and development of the following properties: Scout HQ at the Scout Halls, Broughty Ferry Douglaswood Scout Centre The Downfield Scout HQ in trust for the 5th Downfield Group. Charity Number SC P a g e 10

11 Each of the above requires varying levels of support. The support mechanisms for properties are as follows: District Headquarters The Headquarters based in Broughty Ferry are now in their seventh year of operation and in that time have continued to be used extensively for a wide range of scouting activities. Three main Groups: the 25th, 45th and 49th are based in the halls along with one of the Explorer Units. The 26th Group has storage facilities in the converted loft area. The halls also host some Gang Show rehearsals, the meetings of the District Executive Committee and various district and training meetings. All Groups support the facilities through rentals and these are monitored regularly. Members of the executive committee realise the importance of making the best provision, giving value for money while, at the same time, ensuring that the facilities are well maintained and used to their maximum. Some additional rentals are generated through external lettings to community groups and the facilities are proving popular. The future of the Scout Shop, which operated part-time, is under review. Problems with staffing and access to online ordering is making it difficult to see a sustainable future for the shop. Taking a mid-to-longer-term view of the facility will require the following actions: A programme of care and maintenance to maintain the internal finishes and ensure safe operation of all gas, electrical and health and safety components Work continues on the Scouting Archive. Progress to improve the IT infrastructure has been slower than expected, attributable in part to lower numbers of support members to take this forward. The halls have continued to be managed at operational level by the Halls Management Group which reports to the Property sub-committee. This group meets quarterly and has representation from the Scout Groups which are the main tenants. With the exception of the Chairman and Treasurer, all the members are either Group or lay representatives. Douglaswood Scout Centre Douglaswood is our outdoor Scout centre located approximately six miles to the north of Dundee on the B978. This centre is a major asset, which includes camp sites, lodges, activity centre and its own wooded area. The site is secure and is suitable for all age groups. It has been widely used throughout the year by a variety of users from within Dundee and elsewhere. Following a year of planning and discussion the centre has been surveyed and a capital development programme is under review. The executive committee suffered a double blow during the year with the resignations of the centre manager and the chair of the property sub-committee. However, a number of volunteers stepped forward to overcome these problems and it is good to note that the centre continues to be well managed and maintained. Current actions The master plan to extend and improve the toilet facilities and kitchens has proven to be too expensive. An alternative smaller project to create much-needed shower facilities, at a much lower capital cost, is now at the design stage. All work requested by our insurers has been completed to their satisfaction along with work identified by our fire risk assessment process. The management and maintenance team is working to make the facility cost neutral Charity Number SC P a g e 11

12 Downfield Scout Halls This building is a former church situated in Strathmartine Road and is held in trust for the exclusive use of the 5th (Downfield) Group. This Group has a very active parental support group which is well organised and has tackled a number of structural and physical improvements, including a new toilet suite. To date the Group has achieved a great deal without the need for major capital support from the District. This has proven to be the case once again with the Group tackling substantial repairs as a result of the severe weather and the resultant major flood damage Training and Outreach The Scout Training programmes for adults are co-ordinated on a Regional basis and the take-up from Dundee has been increasing progressively. The District continued to be actively involved with the Dundee Flower and Food Festival, where effective displays and PR have been utilised to ensure that the Scouting message is spread as widely as possible across Dundee and beyond. Dundee Website Approval was given to create a new Website for Scouting across the city. The committee saw this investment as a necessary, exciting and overdue development. The website will update what can only be described as a tired existing site and bring a fresh vitality to the public face of Scouting across the city. Over and above the public face of the site, and possibly more importantly, it will greatly assist online Scout management for Leaders and Commissioners as well as the management of Douglaswood and the District Headquarters through the site s facility to make online bookings and payments. Scouting continues to operate in an aggressive, highly competitive, youth-centred market. Last year we reported a slight increase in membership and we are pleased to note that we have continued this trend with a similar increase. Although the increases may be small under 2% - they must be viewed as progress in the right direction. It is reassuring to see a small tangible result from the planning that has been put in place over the years. The formation of the subcommittees together with their dedicated funds will improve transparency, ensure funds are used wisely through increased specific expertise and provide a solid platform for our continuing development. Reserves policy The reserves of the charity originate primarily from donations from outside parties. The Trustees have adopted a reserves policy which ensures that the charity can continue to meet its objectives. The level of free, undesignated reserves held at 31 March 2012 was 26,918 ( ,876). The level and purpose of designated and restricted reserves are disclosed in the notes to the accounts on page 21. Investment policy The trustees have agreed that investments will be held only to the extent that these have been received by way of gift or by similar means. This policy is reviewed annually. This report was approved by the Trustees, as a body, on 18 th September 2012 and signed on their behalf by: Martin Crombie Chairman Charity Number SC P a g e 12

13 Trustees responsibilities for the preparation of accounts The Trustees are responsible for preparing the Report of the Trustees and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts, the Trustees are required to: Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the Charities SORP; Make judgements and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Independent Examiner s report to the Trustees I report on the financial statements of Dundee District Scout Council for the year ended 31 March 2012 as set out on pages 15 to 22. Respective responsibilities of Trustees and Examiner The charity s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of Independent Examiner s Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Charity Number SC P a g e 13

14 Independent Examiner s Statement In the course of my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Fiona Bullions CA Henderson Loggie Chartered Accountants Dundee 14 December 2012 Charity Number SC P a g e 14

15 Unrestricted (incl Designated) Restricted Total Funds Total Funds Notes Funds Funds Incoming resources: Incoming resources from generated funds Voluntary income 1(a) 11, ,594 20,900 Activities for generating funds 1(b) 1,293-1,293 1,033 Investment income 1(c) Incoming resources from charitable activities 2 50,857-50,857 52,887 Other incoming resources Total incoming resources 63, ,951 75,087 Resources expended: Charitable activities 4 83, ,707 93,953 Costs of generating funds - - Governance costs Total resources expended 83, ,335 94,649 Net (outgoing) resources before transfers (20,229) (155) (20,384) (19,562) Transfers between funds Net (outgoing) resources before other recognised gains and losses (20,229) (155) (20,384) (19,562) Scout Shop share adjustment 3,290-3,290 (83) (Loss) on revaluation of investments (122) Net movement in funds (16,797) (155) (16,952) (19,767) Total funds brought forward 637,005 7, , ,839 Total funds carried forward 620,208 6, , ,072 Continuing operations All activities relate to continuing operations. Unrestricted (incl Designated) Restricted Total Funds Total Funds Notes Funds Funds Incoming resources: Incoming resources from generated funds Voluntary income 1(a) 11, ,594 20,900 Charity Number SC P a g e 15

16 Activities for generating funds 1(b) 1,293-1,293 1,033 Investment income 1(c) Incoming resources from charitable activities 2 50,857-50,857 52,887 Other incoming resources Total incoming resources 63, ,951 75,087 Resources expended: Charitable activities 4 83, ,707 93,953 Costs of generating funds - - Governance costs Total resources expended 83, ,335 94,649 Net (outgoing) resources before transfers (20,229) (155) (20,384) (19,562) Transfers between funds Net (outgoing) resources before other recognised gains and losses (20,229) (155) (20,384) (19,562) Scout Shop share adjustment 3,290-3,290 (83) (Loss) on revaluation of investments (122) Net movement in funds (16,797) (155) (16,952) (19,767) Total funds brought forward 637,005 7, , ,839 Total funds carried forward 620,208 6, , ,072 Charity Number SC P a g e 16

17 Note Fixed assets Heritable property 6 508, ,090 Equipment 6 2,791 4,885 Website 6 7,500 - Investments 7 6,798 6, , ,631 Current assets Cash and bank balances 104, ,377 Debtors and payments in advance 8 36,628 43,105 Stock (Scout Shop) - 10, , ,907 Current liabilities Creditors and accruals 9 39,261 31,466 Net current assets 101, ,441 Net assets 627, ,072 Representing: Funds Restricted funds 10 6,912 7,067 Unrestricted funds Reserve fund 10 26,918 18,876 Designated funds , , , , , ,072 These accounts were approved by the Trustees as a body on 18 th September 2012 and signed on their behalf by: Martin Crombie Chairman Christopher J Davey Trustee Charity Number SC P a g e 17

18 Accounting Policies The following accounting policies have been applied in dealing with items considered material in relation to the charity s accounts. Basis of preparation The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified by the revaluation of investments, and include the results of the charity s operations, all of which are continuing. The accounts have been compiled in accordance with Statement of Recommended Practice Accounting and Reporting by Charities (SORP 2005) issued in March 2005, and comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). Incoming resources Incoming resources are summarised in the Statement of Financial Activities shown on page 15 and are included in the year in which receivable. Resources expended and irrecoverable VAT All expenditure is included on an accruals basis and is recognised when there is a legal obligation to pay. Irrecoverable VAT is charged against the relevant category of resource expended. Charitable activities include expenditure associated with carrying out the Charity s objectives. Costs of generating funds are negligible. Governance costs include those incurred in the governance of the charity and its assets and are associated primarily with constitutional and statutory requirements. Tangible fixed assets All tangible fixed assets having a value to the charity of greater than one year and costing in excess of 750 are capitalised. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Heritable property : 2% straight line Equipment : 10%-50% straight line Investments Fixed asset investments are stated in the balance sheet at market value. Unrealised gains and losses represent the difference between the market value of investments at the beginning of the financial year (or cost at date of purchase, if later) and the end of the financial year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year (or cost if purchased during the year). Stock Scout Shop operations were discontinued during the year and the closing stock was made available to Groups at or about cost. Remaining stocks are considered to be of little value and have been included in the accounts at nil, although efforts to interest potential buyers continue. Funds All income and expenditure is dealt with through the Income and Expenditure account. Funds are classified as restricted, designated or unrestricted funds defined as follows: Charity Number SC P a g e 18

19 I. Restricted funds are funds subject to specific trusts, which may be declared by the donor or with their authority (e.g. by the restrictive wording of an appeal). Some are restricted income funds expendable at the discretion of the Trustees in furtherance of a particular activity, such as central and local government grants and fees for a specific project, and funds raised for particular groups or activities. Others are capital funds where the assets are required to be invested for long term use. II. Designated funds are funds set aside at the discretion of the Trustees for a specific purpose. III. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of Dundee District Scout Council. Nature and purpose of funds International fund - to provide support for individuals and groups of individuals representing Dundee District at international Scouting events. Training funds to support adult training within Dundee District. Beaver Scouts (section support) fund to support the provision of a full programme for members of this Section in disadvantaged areas of the District. District Flags fund to finance the provision of flags for each of the District s youth sections. Reserve fund - to meet the day by day operating expenses of Dundee District Scout Council and to provide support for the work of The Scout Association in Dundee District. Buildings and equipment fund funds invested in buildings to provide accommodation for Scouting activities and in equipment to support those activities. Gang Show fund to support the production of the Dundee Scout Gang Show. Scout Shop fund having ceased to operate, this fund will shortly be absorbed into the Reserve fund. Property Maintenance fund to fund substantial repair work to the District s various properties Property Development fund to fund the development of the District s various properties Scouting Development fund to support the development of various aspects of Scouting within the District and, in particular, strategic planning, recruitment, young leaders, PR, marketing and web site development Programme Support fund to support specific requests for programme support across all Sections Taxation Dundee District Scout Council is recognised as a charity for the purposes of applicable taxation legislation and is not, therefore, subject to taxation on its charitable activities. The charity is not registered for VAT. Charity Number SC P a g e 19

20 Notes to the Accounts 1. Incoming Resources from Generated Funds (a) Voluntary income Donations and grants (unsought)(see note 11) Unrestricted Restricted Funds Funds Total Total , ,594 20,900 (b) Activities for generating funds Donations and grants (sought)(see note 11) 1,293-1, Fundraising ,293-1,293 1,033 (c) Investment income Bank interest Other interest Incoming Resources from Charitable Activities Use of facilities for activities 26,400-26,400 22,571 Scout Shop sales 3,878-3,878 7,022 Youth activities 2,404-2,404 5,174 Gang Show income 18,175-18,175 18,120 Other ,857-50,857 52, Other Incoming Resources Resources expended on Charitable Activities Youth activities 1, ,126 7,777 Property repairs and maintenance 4,185-4,185 15,485 Other property costs (incl insurance) 19,473-19,473 22,872 Equipment repairs and maintenance 1,690-1, Adult training Depreciation 18,656-18,656 14,313 Scout Shop stock and running costs 11,715-11,715 5,427 Gang Show expenses 21,107-21,107 21,834 Other expenses 4,755-4,755 5,002 83, ,707 93, Governance Costs Independent examination AGM expenses Charity Number SC P a g e 20

21 6. Fixed Assets Land & Buildings Equipment Website Cost at 1 April ,390 49,506 - Additions 18,379-10,000 Disposals Cost at 31 March ,769 49,506 10,000 Depreciation at 1 April ,300 44,621 - Charge for year 14,062 2,094 2,500 On disposals Depreciation at 31 March ,362 46,715 2,500 Net book value at 31 March ,407 2,791 7,500 Net book value at 31 March ,090 4,885 - The current insured value of the buildings included in these financial statements is 1,240, Investments Market Value at 31 March ,656 6,778 Unrealised appreciation/(diminution) in value 142 (122) Market Value at 31 March ,798 6,656 Holdings (at market value) 8% Treasury Stock, ,360 capital 6,798 6, Debtors and Payments in Advance Membership subscriptions Payments in advance (Gang Show 2012) 3,042 6,305 Prepaid expenses 22,104 20,984 Insurance claim - 4,201 Advance to member Group (secured) 10,278 9,748 Advance payments international events Other 925 1,678 36,628 43, Creditors and Accruals Amounts falling due within one year: Membership fees in advance 15,914 13,400 Accrued expenses 4,998 5,287 Advance receipts (Gang Show 2012) 9, Scout Shop funds (40% share due to others ( %)) 7,412 10,702 Other 1,279 1,259 39,261 31,466 Charity Number SC P a g e 21

22 10. Movement in Funds At 1 April 2011 Incoming Resources Outgoing Resources Transfers Other Adjustments At 31 March 2012 Restricted Funds: International fund 5,735 1 (500) - - 5,236 Training fund Beaver Scouts (Support) fund 1, ,344 District Flags fund Total Restricted Funds 7, (500) - - 6,912 Unrestricted Funds: Reserve fund 18,876 40,258 (51,014) 18, ,918 Unrestricted Designated Funds: Building and equipment fund 507, (15,768) - 491,273 Gang Show fund 16,605 19,470 (21,107) ,968 Scout Shop fund 16,052 3,878 (11,714) (388) 3,290 11,118 Property Maintenance fund 25, ,000 Property Development fund 11, ,518 Scouting Development fund 25, (2,500) - 22,500 Programme Support fund 15, ,000 Training fund 1, , ,005 63,606 (83,835) - 3, , ,072 63,951 (84,335) - 3, , Donations (unsought) 2012 Unrestricted Funds (Undesignated) The St. Katharine s Fund 1,500 Anonymous donor 500 RJ Larg Family Trust 1,750 Northwood Charitable Trust 7,500 11,250 Donations (sought) Unrestricted Funds (Designated) Bucket collection (Gang Show Fund) 1, Expenses Members of the Executive Committee of Dundee District Scout Council are volunteers who are not remunerated for their services. There were no significant expenses incurred during either this or the previous years. 13. Scout Shop The Scout Shop which, until November 2011, served Scout Groups within and outwith Dundee District, operated from the District s headquarters in David Street, Broughty Ferry. At 31 March 2012, the District held six of the ten shares, with the remainder held by the 25th (2), 45th and 49th Groups. The aggregate value of the six shares held by District at Charity Number SC P a g e 22

23 31 March 2012 is disclosed at note 10 remainder held by the 25th (2), 45th and 49th Groups. The aggregate value of the six shares held by District at 31 March 2012 is disclosed at note Analysis of Net Assets across Funds General Designated Restricted Total Property, equipment & website - 518, ,698 Investments 6, ,798 6, , ,496 Current assets 41,018 92,955 6, ,885 Current liabilities (20,898) (18,363) - (39,261) Net Assets 26, ,290 6, ,120 Charity Number SC P a g e 23