2021-03-31-accounts

il.I

CHARITY REGISTRATION NUMBER	1014742
SCOUT ASSOCIATION REGISTRATION NUMBER	171000
COUNTY OFFICE	C/O 27 Ascot Drive
	Hazel Grove
	Stockport
	SK7 4RR

		**Unrestricted **	Restricted			**Unrestricted **	Restricted
		Funds	Funds		Total	Funds	Funds	Total
		2021	2021		2021	2020	2020	2020
	Note	£	£		£	£	£	£
Incoming Resources
Incoming Resources from
generated funds
Voluntary income
County levy	2	68,715			68,715	67,111		67,111
Donations and bequests	3	27,252			27,252	3,170		3,170
Activities f o r generating.limels
Badge, book and polo shirt
sales		1,172			1,172	4,187		4,187
Other Income inc Fundraising		2,344			2,344	2,620		2,620
Investment income	4	181			181	818		818
		99,664			99,664	77,906		77,906
Incoming Resources from
charitable activities
Camp Income	10	135,965		135,965		263,522		263,522
Events & Activities						56,060		56,060
Total Incoming Resources		235.629		235.629		397,488		397.488
Resources Expended
Cost o f generating funds	5	2,873		r	2,873	6,587		6,587
Charitable activities	6	t76.645		176,645		354,593		354,593
Governance costs	7	14,301			14,301	23,523		23,523
Total Resources Expended		193,819		193,819		384,703		384,703
Net Incoming Resources
for the year		41,810			41,810	12,785		12,785
Other Recognised Gains
and losses
Gains/(losses) on
investment assets
Realised	12	20,000			20,000
Unrealised	12	16.987			16,987	2,100		2.100
Net Movement in funds		78,797			78.797	14,885		14,885
Transfers between funds	17	9,397	(9,397)			30,868	(30,868)
Net movement in funds
after transfers		88,194	(9.397)	78.797		45.753	(30,868)	14,885

		**Unrestricted **	Restricted		**Unrestricted **	Restricted,
		Funds	Funds	Total	Funds	Funds	Total
		2021	2021	2021	2020	2020	2019
	Note	£	i	i	E	i	£
Net movement in funds
after transfers brought
forward		88,194	(9.397)	78,797	45,753	(30,868)	14,885
Balances brought forward
at 1 April 2020		710,723	60,510	771,233	664,970	91,378	756,348
Balances carried forward
at 31 March 2021		798.917	51,113	850.030	710,723	60,510	771:233

		2021	2020
	Note
Fixed assets
Tangible fixed assets	II	248,022	282,254
Intangible assets	11	1	1
Investments	12	173,545	156,558
		421,568	438,813
Current assets
Stocks	13	12,585	13,473
Debtors	14	15,183	130,139
Cash at bank and in hand		635,443	449,814
		663,211	593,426
Liabilities: amounts falling due within one year	15	(193,082)	(261,006)
Net current assets		470,129	332,420
Liabilities: amounts falling over one year	15	(41,667)
Net assets		850,030	771,233
Unrestricted funds	16
General		798,917	710.723
Restricted funds	17	51,113	60,510
		850,030	771,233

oluntary I n c o m e −County Levy
	Unrestricted	Unrestricted
	Fund	Fund
	2021.	2020
		f
Gross subscriptions collected	248,464	235.356
Paid to Scout Association	(179,749)	(168.245)
County Levy	68,715	67:111

		Unrestricted	Restricted	Unrestricted	Restricted
		F u n d	F u n d	Fund	Fund
		2021	2021	2020	2020
		£	£	£	£
	Sundry donations	27.252		3,170
		27,252		3,170
4	Investment income			Unrestricted	Unrestricted
				2021	2020
	From cash deposits and loans			181	818
				181	818

5	Costs of generatin	g funds
		Unrestricted	Restricted		Unrestricted	Restricted
		Funds 2021	Funds 2021	Total 2021	Funds 2020	Funds 2020	Total 2020
		£	£	£	e	e	£
	Badges and books	2,333		2,333	5,507		5.507
	Fundraising	540		540	1,080		1,080
		2,873		2,873	6,587		6.587
6	Analysis o f charitable expenditure
		Unrestricted	Restricted	Total 2021	Unrestricted	Restricted	Total 2020
		Funds 2021	Funds 2021		Funds 2020	Funds 2020
		i	£	£	£	£	£
	Camp and	176,347		176,347	283,625	−	283,625
	providore costs
	(Note 10)
	Event, Activity	55		55	60,616		60,616
	Costs and Award
	Evening
	Training Costs	243		243	8.231		8,231
	World Scout	−		−	2,121		2,121
	Jamboree Costs
		176,645		176,645	354.593		354,593

Governance costs
	2021	2020
County Team expenses		5.076
Postage and telephone	971	2,128
Insurance	550	364
Sundry expenses	94	1,352
Independent Examiner fees	2,980	2.070
Accountancy fees	1,460	880
OS M	6,480	6,620
Pensions	1,766	4,683
Room Hire		350
	14,301	23,523

8	Staff Costs
		2021	2020
	Salaries and wages	91,500	104,606
	National Insurance	2,306	4,614
		93,806	109,220
	No employees had emoluments in excess o f £60,000.
9	Employees

The average number o f employees analysed by function was:
	2021	2020
Provision o f activities and training	3	3
Management and administration	9	2
	5	5
Linnet Clough Camp
	2021	2020
INCOME
Camp fees	3,485	52,763
Buildings	4,371	88,350
Camp Annual Events and Sundry	1,367	27,264
Activities	1,448	81,282
Shop Sales	36	13,863
Coronavirus Job Retention Scheme	72,115
Covid Grants	53,143
	135,965	263,522
EXPENDITURE
Rates and Water	3,646	9,674
Maintenance and improvements	15,788	36,761
Postage and telephone	1,951	2,001
Printing, stationery and advertising	107	3,729
Vehicle & tractor expenses	2,598	3,304
Sundry expenses	4,133	11,145
Salaries	93,806	109,220
Heat and Light	10,222	28,169
Depreciation	34,232	37,633
Insurance	6,410	6,627
Shop Purchases	1,121	14,233
Activity Expenses	−	15,673
Non−recoverable VAT	2,333	5,456
	176,347	283,625
Operating (Deficit) for the year	(40,382)	(20,103)
		Pagel 16

Tangible fixed assets
	Office	Linnet	Linnet	Linnet	MI
	Equipment	Clough	Clough	Clough
		Farm	Equipment	Fixtures &	Motor	Total
				Fittings	Vehicles
Cost	£	£	£	£	£	£
At 1 April 2020	6,397	656,698	127,985	76,195	44,342	911,617
Additions	−	−			−	−
Disposals
At 31 March 2021	6,397	656,698	127.985	76.195	44,342	911.617
Depreciation
At 1 April 2020	5,535	415,066	121,856	73,480	13,426	629,363
Charge for the year	128	24.163	1,532	680	7,729	34.232
Disposals	−	−	−
A t 31 March 2021	5,563	439,229	123,388	74,160	21,155	663,595
Net book value
31 March 2021	734	217,469	4,597	2.035	23,187	248,022
31 March 2020	862	241,632	6,129	2,715	30,916	282,254

		2021	2020
	Cost brought forward	10,869	10,869
	Amortisation brought forward	(10,868)	(10,868)
		1	1
12	Fixed asset investments
		2021	2020
	Quoted investments
	Market value brought forward	156,558	154,458
	Additions
	Disposals	(20,000)
	Net unrealised investment gains	36,987	2,100
	Market value carried forward	173,545	156,558
	Cash deposits
		173,545	156,558
	Historical cost o f quoted investments	93,912	103,606

13	Stocks
		2021	2020
	Linnet Clough Shop	12,279	13,050
	County Shop	306	423
		12,585	13,473
14	Debtors
		2021	2020
	Capitation not received at year end	1,920	120,870
	Prepayments	13,263	9,269
		15,183	130,139
15	Liabilities: amounts falling d u e within one year
		2021	2020
	Bank loans and overdrafts	8,333
	Creditors and accruals	4,643	5,432
	Scout Association −capitation in advance	151,164	179,749
	County Levy −capitation in advance	16,796	68,442
	Lynmouth Reservations income in advance	12,146	7,383
		193,082	261,006
	Liabilities: amounts falling due after one year	41,667
	Deferred income	2021	2021
	Deferred incomeas at 1 April 2020	248,454	235,543
	Released from previous year	(248,454)	(235,543)
	Resources deferred in year	167,960	248,454
	Deferred income as at 31 March 2021	167,960	248,454
		•−−−

			Tangible/	Investment	Residual
Unrestricted	Funds	2021	Intangible		N e t assets/
			Assets		(Liabilities)	Total
General			248,023	173.545	377,349	798,917
			248,023	173,545	377,349	798,917
					—
			Tangible/	Investment	Residual
Unrestricted	Funds	2020	Intangible		N e t assets/
			Assets		(Liabilities)	Total
General			282,255	156,558	271,910	710,723
			−−−−−−−−
			282,255	156,558	..______ 271,910	710,723

	Balance at I	Incoming	Resources	Transfers	**Balance **	at 31
	April 2020	resources	expended		March	2021
	£	E	£	£	E
Jack Hewitt legacy	59,397			(9,397)	50,000
Lancastrians	1,113					1,113
	60,510			(9,397)	51;113