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2021-12-31-accounts

Charity number: 1015218

BELCHAMPS SCOUT CENTRE

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

BELCHAMPS SCOUT CENTRE

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 - 32

BELCHAMPS SCOUT CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

K Woodall, Secretary T Humphries C Haddow A Barr, Treasurer B Chisholm, Chairman D Hagan (appointed 20 January 2021) B Rose (appointed 20 January 2021) T Knight (appointed 20 January 2021) L Killworth (appointed 20 January 2021)

Charity registered
number 1015218
Principal office Holyoak Lane
Hawkwell
Hockley
Essex
SS5 4JD
Website www.belchamps.org.uk
Accountants Venthams
Chartered Accountants
Millhouse
32 - 38 East Street
Rochford
Essex
SS4 1DB
Bankers Barclays Bank PLC
Rayleigh
Essex
SS6 7AJ
Solicitors Kennedys Law
91-99 New London Road
Chelmsford
Essex
CM2 0PP

Page 1

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their annual report together with the financial statements of the charity for the year from 1 January 2021 to 31 December 2021.

Chairman’s Statement

After an extremely tough couple of years, we have finally emerged from all the different restrictions on our lives, and whilst the Covid that caused so much heartache has not completely gone away, normality for most of us has thankfully resumed.

I am old enough to recall a song, sung by Roy Rogers, in a western film from 1946. It had the title of “Back in The Saddle Again!” It came to mind recently when the notification reached me that Scouting is once freer of almost all the curtailments which have bedevilled individuals, families, organisations and nations over the past two to three years of the Covid Pandemic. While that Pandemic has certainly not totally gone away yet, we can now once more raise our heads and eyes and look towards the horizon. Scouting, locally and globally, has displayed its resilience.

Our role as Board of Trustees is to ensure that owner districts have the resources (building, equipment) to deliver a great programme. We also must ensure that Belchamps follows Charity Commission and national Scouting rules. The board of trustee has been able to undertake several Zoom and face to face meetings during the year – enabling everyone to take part. We have focussed particularly on ensuring our equipment has been brought back up to standard, and that new activities to deliver an exciting programme.

We have continued at Belchamps Scout Camp on a back-to-basics program. We had an open day in March where we invited leaders from the owner districts to visit the site and tell us how we could do better. We listen and act on the feedback provided. We have rebuilt several of outdoor activities and added new ones like the Tomahawk range.

Our adult volunteers achieved remarkable things during the pandemic, creatively providing Scouting by other means, but there is nothing like getting back together as a group – and getting back to camping and outdoor activities.

Next year goals are to open the indoor and outdoor climbing activity area, although we can only do with volunteers (training will be provided). Our plans are to grow our activities and improve our in-house accommodation.

We are in process of developing a 5-year plan on how to develop and deliver our services to you better. In coming weeks, we will share this information to you all.

Belchamps Scout Camp remains in good financial health – thanks a health summer of camping events, fundraising events and the Government grants received during the Coronavirus pandemic.

I want to thank everyone involved in Belchamps including team members and volunteers that maintain our facilities and equipment and helping run our little shop and fun raising events. It is a huge team effort, and everyone’s contribution is valuable. Many people work quietly behind the scenes using their talents for the benefit of the Group, and I wish to particularly thank those that this applies to.

Let’s hope the next year brings further opportunities to bring Scouting to even more young people and adult volunteers.

Page 2

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Objectives and activities

a. Policies and objectives

Belchamps Scout Centre comprises 27 acres of meadow and woodland, incorporating 20 camping sites, 6 purpose built brick or wooden accommodation buildings, a tented village, activity areas, office facilities and storage and staff accommodation buildings. The centre is continually investing in the refurbishment and improvement of its facilities to ensure that they meet with modern standards.

The objectives are aligned with the general principles of the Scout Movement and the Belchamps Scout Centre is bound and governed by the rules and policies of that movement (known as Policy, Organisation and Rules).

The Centre aims to provide facilities for camping, accommodation and activities for members of the participating Districts, members of the Scout Association, Guide Association, suitable Youth Organisations, Schools and suitable bona fide organisations. The facilities are to be managed in such a manner as to allow the instruction and training to be available for the various activities carried out at the Centre.

The Centre also aims to promote the Scouting ethos, including camping and outdoor activities, whist encouraging an awareness of environmental issues and conservation, in respect of the campsite and woodland and the wider environment.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Volunteers

During 2021, the Scout Association and many other national youth organisations were able to resume face to face activities. Belchamps is grateful for the regular contribution of Trustees, individuals and those volunteer teams who were able to support the site such as the small team from the probation service. Their efforts have helped prevent the campsite from becoming too overgrown, and slowed down the list of maintenance jobs outstanding that inevitably grows when there are fewer people available to cross things off.

Page 3

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance

a. Main achievements of the charity

It’s been a fantastic and uninterrupted 12 months of operation, our first 12 months without any major government restrictions. I am grateful to have been involved in getting so many young people outdoors in this time, who due to lockdowns and restrictions may not have had the opportunity to use the centre's facilities in the past.

Being outside is greatly beneficial to all our mental heaths but it is also an opportunity for us all to learn and for the centre's youth beneficiaries to build skills for life. I am proud to have played a small part in this.

We have continued to build a sustainable outdoors centre and have created a stable foundation for development.

b. Key performance indicators

Trustees review Belchamps’ aims, objectives and activities each year with input from the District Commissioners of the four sponsoring Scout Districts. This review looks at what we have achieved and the outcome of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us to ensure our aims, objectives and activities have remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commissioner’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The result of this review in 2020 was to focus resources on conservations of its assets, consolidation and the preparations necessary to relaunch direct delivery of services on a sustainable footing in 2021. The original ambition was to budget for a reopening by March 2021 but at the time of preparing this report it was recognised that this may have to be delayed. Trustees expected that restrictions on hosting indoor residential stays would remain in place for much of 2021, and Belchamps didn't expect to be able to honour those school bookings that were carried forward from 2020.

In 2021 Belchamps intended to primarily look to providing services and activities that could be delivered outdoors and would prioritise the requirements of its sponsoring Scout Districts and local youth orgnistations. This would not be to exclude youth organisations wishing to book from outside the area, it simply reflects an expectation that it will take time for confidence to return to the outdoor education sector and organisations may choose or be encouraged to stay closer to home in 2021. For reasons already explained, Belchamps didn’t plan to accept new school residential bookings in 2021. Belchamps will still seek to identify and pursue opportunities to let local community groups and youth beneficiary organisations use the Charity’s indoor halls and premises for day visits, but it is recognised that indoor activities will be subject to a higher level of risk assessment.

Page 4

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

c. Review of activities

The Charity’s objectives were unchanged from previous years and involved the promotion of the use of the centre’s training and outdoor pursuit facilities. For reasons already outlined delivery of these objectives was suspended for much of 2020 and was subject to further difficulties in 2021. Strategies normally relied upon to meet these objectives include:

All our charitable activities focus on the provision of opportunities for young people to be able to take part in and experience new challenges and adventures and to develop their physical and mental skills within a friendly rural environment. This benefits young people by developing their self-confidence and social skills alongside their practical skills and life skills. The site is used by various youth organisations working with children and young people aged between 5 and 25. Belchamps Scout Centre is an equal opportunities centre and offers facilities to all groups, regardless of race, religion or disability and whilst owned by the four Local Area Scouting Districts, it is available for use by Beavers, Cubs, Scouts, Rainbows, Brownies, Guides, Schools, Youth Organisations and Community Groups.

d. Investment policy and performance

The Centre continues to maintain its policy of holding any temporarily surplus funds on deposit with its Bankers.

Due to the ongoing maintenance and development programme, the Trustees do not wish to enter into any longterm investment programmes, other than the continued development of the site and its facilities at this time.

e. Environmental policy

The trustees have continued with their policy of trying to make the Centre as environmentally friendly as possible. The environmental impact of operational activities is considered through everything from the choice of energy efficient products and service providers and through the care of the wildlife and flora across the site.

With regard to this, the Centre has previously invested in the installation of Solar Panels and also installed air source heat pumps in various buildings to reduce the Centre’s carbon footprint. Belchamps will also promote activities to teach the users of the site the importance of taking environmental issues seriously.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 5

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

b. Reserves policy

Belchamps Reserves Policy is to set a target range for the level of general ‘free’ reserves that excludes unrestricted funds tied up in fixed assets. In choosing an appropriate range, the Trustees consider prevailing risks, the likely impact on the Centre’s activities from a decline in income and/or abilities to make adjustments to expenditure in the short-term and will make a judgement of what is prudent to hold in order to ensure obligations are met as they fall due.

This approach is designed to achieve a balance between spending income raised for charitable purposes as soon as possible after receipt, while maintaining an appropriate level of liquid resources so as to ensure uninterrupted operation.

Belchamps had been working towards restoring a level of free reserves sufficient to cover an interruption of operations of between 3 to 6 months but had not achieved this level at the end of 2021.

The long-term aspiration remains that the Centre should hold sufficient resources to protect Belchamps and its charitable programme by providing time to make adjustments to changing financial circumstances.

In the opinion of the Trustees, it will take more than 12 months to rebuild Belchamps’ free reserves to a desirable target level, and they will in due course need to consider whether 6 months cover is sufficient. At present however Belchamps is significantly reliant upon its four sponsoring Scout Districts and recourse in extremis to the value of assets under their control to make up any shortcomings in its reserves.

Page 6

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

c. Performance

There was a lot for to be encouraged about in the financial achievements for the year ended December 2021:

Because of the work still needed around the site and the rising cost of utilities and services, expenditure over 2021 – 2022 has averaged at approx. £13,000 per month, £156,000 per year.

Maintaining momentum to achieve higher standards will therefore be a challenge. The demand for outdoor education and benefits of what Belchamps has to offer young people are however enormous. When spread across the 3,000 or so members of our four home Scout districts, other youth organisations and community groups through regular use Belchamps definitely continues to deliver excellent value.

Page 7

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

d. Principal risks and uncertainties

The Charity must control and seek to mitigate or eliminate the customary risks around safe operation, avoidance of injury, safeguarding and financial discipline that are inherent to an enterprise delivering outdoor adventure activities for children and young people; including the associated seasonality in demand for services. The Trustees are satisfied that affiliation with and alignment to the policies and procedures of the Scout Association provides a reliable framework for managing such risks and for protecting the Charity and its beneficiaries.

Belchamps remains the most significant resource dedicated to offering outdoor activities for children and young people in the Local Authority areas of Southend, Rochford and Castle Point. There is ample demand for what Belchamps provides and strong recognition of the value that the Charity can add. Successive financial deficits and the most recent Covid crisis has however left the Centre in much need of new investment.

The 2020 Covid crisis will leave a long tail of additional risks and uncertainties for Belchamps and other outdoor education centres. There is now a greater possibility of enforced prolonged closures, that could be imposed at relatively short notice.

Belchamps plans to respond to this new environment by taking steps to make itself more flexible and able to operate on lower cost delivery basis. Going forward, it is more likely that a higher proportion of activities requiring instructors will be delivered by staff employed on sessional contracts &/or by volunteers. Belchamps is also taking steps to strengthen its relations with Local Authorities, Government agencies and donors who share Belchamps appreciation of the importance and benefits of outdoor education and would have the resources to support the Centre through periods of crisis should they occur.

Belchamps will also seek to partner and collaborate with other public benefit groups as a way of defraying costs and maximising its value to the local community.

Local Scout Districts have pledged to provide some of the new investment necessary but Belchamps Trustees will also work toward attracting what is required from other sources.

e. Principal funding

The majority of Belchamps income under normal operating conditions is expected to come from unrestricted earnings linked to the delivery of charitable objectives. However Trustees expect efforts to attract new investment and grant funding will increase the level of funding that may be restricted to preagreed projects and spending.

Structure, governance and management

a. Constitution

The charity is controlled by its governing document; a Deed of Trust dated 16 May 1936 and constitutes an unincorporated charity. This was last amended on 26 January 2009 when a new constitution was adopted. This follows the guiding principles of Policy, Organisation and Rules of the Scout Association, (POR).

Belchamps Scout Centre is controlled by the four Scout Districts of the South-East Essex Area. These are Castle Point District, Crouch Valley District, Southend Estuary District and Southend West District. These four Districts are all part of the Scouting County of Essex, which is in turn governed by the document known as Policy, Organisation and Rules of the Scout Association.

Page 8

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The Charity is governed by the South-East Essex District Property Management Committee (The Committee). The membership of the Committee is made up of the County Commissioner for Scouts for Essex, a Chairman (who shall be appointed by the District Commissioners for the four member Scout Districts) and from each member Scout District, the following; the District Commissioner, the District Chairman, a member appointed by the District Commissioner and a Member appointed at the District AGM. The four Scout Districts are Castle Point District, Crouch Valley District, Southend Estuary District and Southend West District.

The Committee formally elects the Officers and the other Trustees in a general meeting.

Trustees are recruited from within the existing membership of the Scout Association but vacant positions are also advertised making use of resources such as volunteer recruitment websites. The Committee may appoint any person who is willing to act as a Trustee, provided that a person has not already been elected or appointed to that office and has not vacated and meets the criterial to become an adult Scout Leader and Manager.

Each of the Trustees shall retire with effect from the conclusion of the annual general meeting next after his or her appointment and at three yearly intervals thereafter but shall be eligible for re-election at that annual general meeting.

No one may be elected a Trustee or an Officer at any annual general meeting unless prior to the meeting the Committee is given notice that their proposal:

Page 9

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The South-East Essex Districts are the Districts within the boundaries of the original Trust Deed dated 16 May 1936, which for the time being consists of Castle Point, Crouch Valley, Southend Estuary and Southend West.

These said Districts have agreed to form a Property Management Committee to act on their joint behalf. The Committee’s name is South-East Essex Districts Property Management Committee. The Committee members will be the County Commissioner, a Chairman and from each member District:

The District Commissioner The District Chairman One member nominated by the District Commissioner One member elected by the District AGM

The Committee will appoint a sub-committee (of not less than 7 members in total) known as the Trustees. The Trustees shall include a Chairman, who shall be appointed by the District Commissioners of the four member Scout Districts.

The Trustees make all decisions concerning the day to day operation of the Centre, with the Operations Manager. Any significant decisions are referred back to the Committee.

d. Policies adopted for the induction and training of Trustees

All new trustees are offered training in their responsibilities as a Trustee. This can be by way of a formal induction course, or by way of access to all relevant guidance leaflets from the Charity Commission and Scout Association. Trustees are required to complete ‘Essential Information for Executive Committee’ training within the first 5 months of joining as laid down in Scout Association Policy Organisation and Rules. Support is also provided to become familiar with the Belchamps’ site and its operations.

e. Financial risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

The principal financial risks to the site arise from achieving full cost recovery and the seasonal nature of participation in outdoor activities because of the weather.

Operational risks are managed through compliance with appropriate safety guidelines and standards set by the Scout Association and other bodies for risk assessment and supervision for games and activities.

Page 10

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Plans for future periods

Financial priorities for 2022/2023 will include:

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Royal Charter. 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

A Barr Trustee

Date: 31 October 2022

Page 11

BELCHAMPS SCOUT CENTRE

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Independent Examiner's Report to the Trustees of Belchamps Scout Centre ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2021.

Responsibilities and Basis of Report

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed: Stuart Harrison

Dated: 31 October 2022 FCA

Venthams

Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB

Page 12

BELCHAMPS SCOUT CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2021
£
13,946
77,220
24,474
39,815
155,455
149,675
149,675
5,780
(6,510)
(730)
108,269
(730)
107,539		 Restricted
funds
2021
£
27,671
-
-
-
27,671
24,129
24,129
3,542
6,510
10,052
2,040
10,052
12,092		 Total
funds
2021
£
41,617
77,220
24,474
39,815
183,126
173,804
173,804
9,322
-
9,322
110,309
9,322
119,631		 Total
funds
2020
£
13,593
55,427
22,917
112,573
204,510
264,944
264,944
(60,434)
-
(60,434)
170,743
(60,434)
110,309

Page 13

BELCHAMPS SCOUT CENTRE

BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Fixed assets
Tangible assets
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
Creditors: amounts falling due after more
than one year
16
Total net assets
Charity funds
Restricted funds:
Restricted funds
17
Unrestricted funds
17
Total funds		 7,221
849
83,437
91,507
(42,763)
12,092		 2021
£
112,554
112,554
48,744
(41,667)
119,631
107,539
119,631		 9,146
10,145
59,797
79,088
(46,722)
2,040		 2020
£
123,776
123,776
32,366
(45,833)
110,309
108,269
110,309

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

A Barr Trustee

Date: 31 October 2022

Page 14

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. General information

Belchamps Scout Centre is a registered charity, number 1015218, and is constituted under a Royal Charter dated 4 January 1912.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Belchamps Scout Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

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BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity's accounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

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BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.3 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

2.4 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of Financial Activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of Financial Activities as the related expenditure is incurred.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

2.7 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.11 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.12 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 18

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3. Income from donations and legacies

Unrestricted
funds
2021
£
Donations
8,946
Legacies
5,000
Grants
-
13,946
Unrestricted
funds
2020
£
Donations
3,250
Grants
-
3,250		 Restricted
funds
2021
£
1,015
-
26,656
27,671
Restricted
funds
2020
£
5,000
5,343
10,343		 Total
funds
2021
£
9,961
5,000
26,656
41,617
Total
funds
2020
£
8,250
5,343
13,593

Page 19

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

4. Income from charitable activities

Unrestricted
funds
2021
£
Belchamps centre events and activities
47,936
Belchamps shop
11,829
Annual fireworks display
17,455
77,220
Unrestricted
funds
2020
£
Belchamps centre events and activities
49,284
Belchamps shop
6,143
Total 2020
55,427		 Total
funds
2021
£
47,936
11,829
17,455
77,220
Total
funds
2020
£
49,284
6,143
55,427

Page 20

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. Investment income

Unrestricted
funds
2021
£
Investment income - local investment properties
24,400
Investment income - local cash
74
24,474
Unrestricted
funds
2020
£
Investment income - local investment properties
22,775
Investment income - local cash
142
22,917		 Total
funds
2021
£
24,400
74
24,474
Total
funds
2020
£
22,775
142
22,917

Page 21

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. Other incoming resources

Employee Retention Furlough Scheme
Business support grant
Business Interruption Payment
Employee Retention Furlough Scheme
Business support grant
Business Interruption Payment		 Unrestricted
funds
2021
£
7,814
31,186
815
39,815
Unrestricted
funds
2020
£
87,138
25,000
435
112,573		 Total
funds
2021
£
7,814
31,186
815
39,815
Total
funds
2020
£
87,138
25,000
435
112,573

7. Analysis of expenditure on charitable activities Summary by fund type

Unrestricted
funds
2021
£
Belchamps centre events and activities
121,876
Belchamps shop
9,519
Annual fireworks display
18,280
149,675		 Restricted
funds
2021
£
24,129
-
-
24,129		 Total
2021
£
146,005
9,519
18,280
173,804

Page 22

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7. Analysis of expenditure on charitable activities (continued)

Summary by fund type (continued)

Belchamps centre events and activities
Belchamps shop		 Unrestricted
funds
2020
£
264,720
(2,736)
261,984		 Restricted
funds
2020
£
2,960
-
2,960		 Total
2020
£
267,680
(2,736)
264,944

8. Analysis of expenditure by activities

Belchamps centre events and activities
Belchamps shop
Annual fireworks display
Belchamps centre events and activities
Belchamps shop		 Activities
undertaken
directly
2021
£
141,547
9,519
18,279
169,345
Activities
undertaken
directly
2020
£
262,258
(2,736)
259,522		 Support
costs
2021
£
4,458
-
-
4,458
Support
costs
2020
£
5,422
-
5,422		 Total
funds
2021
£
146,005
9,519
18,279
173,804
Total
funds
2020
£
267,680
(2,736)
264,944

Page 23

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Uniform purchases
Tuck shop purchases
Catering purchases
Telephone, broadband and IT support
Light and heat
Rates
Motor costs
Office supplies
Licences and fees
Maintenance and cleaning
Bank and credit charges
Fireworks
Event costs
Training and staff costs
Advertising
Insurance
Profit/ loss on disposal of tangable asset		 Belchamps
centre
events
activities
2021
£
37,864
12,776
-
-
2,309
2,727
9,796
3,115
1,071
4,361
565
40,531
2,269
-
6,794
6,478
131
11,360
(600)
141,547		 Belchamps
shop
2021
£
-
-
8,285
1,234
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,519		 Annual
fireworks
display
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
18,279
-
-
-
-
-
18,279		 Total
funds
2021
£
37,864
12,776
8,285
1,234
2,309
2,727
9,796
3,115
1,071
4,361
565
40,531
2,269
18,279
6,794
6,478
131
11,360
(600)
169,345

Page 24

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Staff costs
Depreciation
Uniform purchases
Tuck shop purchases
Catering purchases
Telephone, broadband and IT support
Light and heat
Rates
Motor costs
Office supplies
Licences and fees
Maintenance and cleaning
Bank and credit charges
Event costs
Training and staff costs
Advertising
Insurance
Legal and professional		 Belchamps
centre
events
activities
2020
£
184,085
21,652
-
-
2,980
2,505
7,670
2,845
2,859
3,960
2,160
10,524
1,385
1,487
5,003
1,565
11,440
138
262,258		 Belchamps
shop
2020
£
-
-
(4,192)
1,456
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(2,736)		 Annual
fireworks
display
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
funds
2020
£
184,085
21,652
(4,192)
1,456
2,980
2,505
7,670
2,845
2,859
3,960
2,160
10,524
1,385
1,487
5,003
1,565
11,440
138
259,522

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £3,042 (2020 - £2,988) , and Accounting of £912 ( 2020 - £912 ).

Page 25

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
The average number of persons employed by the charity during the year was
Employees		 2021
£
35,163
2,144
557
37,864
as follows:
202
No.
3		 2020
£
173,765
7,946
2,373
184,084
2020
No.
14

No employee received remuneration amounting to more than £60,000 in either year.

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL) .

Page 26

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

12. Tangible fixed assets

Buildings
and property
£
Cost or valuation
At 1 January 2021
176,792
Additions
-
Disposals
-
At 31 December 2021
176,792
Depreciation
At 1 January 2021
76,926
Charge for the year
7,977
On disposals
-
At 31 December 2021
84,903
Net book value
At 31 December 2021
91,889
At 31 December 2020
99,866		 Activity
equipment
and plant
£
166,656
1,142
-
167,798
142,746
4,732
-
147,478
20,320
23,910		 Motor
vehicles
£
5,583
-
(2,333)
3,250
5,583
-
(2,333)
3,250
-
-		 Office
equipment
and
computers
£
5,590
412
-
6,002
5,590
67
-
5,657
345
-		 Total
£
354,621
1,554
(2,333)
353,842
230,845
12,776
(2,333)
241,288
112,554
123,776

13. Stocks

2021 2020
£ £
Finished goods and goods for resale 7,221 9,146

14. Debtors

Due within one year
Other debtors
Prepayments and accrued income		 2021
£
-
849
849		 2020
£
1,564
8,581
10,145

Page 27

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

15. Creditors: Amounts falling due within one year

Bank loans
Other loans
Taxation and social security
Other creditors
Accruals and deferred income		 2021
£
8,768
18,000
1,426
1,590
12,979
42,763		 2020
£
4,167
18,000
2,275
4,211
18,069
46,722

16. Creditors: Amounts falling due after more than one year

2021 2020
£ £
Bank loans 41,667 45,833

The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:

Payable or repayable by instalments 2021
£
10,000
10,000		 2020
£
5,834
5,834

The bank loan is the Government supported "Bounce Back" facility and consequently the Charity utilised the preferred terms offered by the scheme.

Page 28

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Legacy for Highropes
General funds
General Fund
Total Unrestricted funds
Restricted funds
Refurbishment fund
Pedal Kart grant
High Ropes refurbishment fund
Hot water repairs fund
Other small restricted funds
Total of funds		 Balance at 1
January
2021
£
-
108,269
108,269
2,040
-
-
-
-
2,040
110,309		 Income
£
5,000
150,455
155,455
13,000
2,500
2,000
7,800
2,371
27,671
183,126		 Expenditure
£
-
(149,675)
(149,675)
(6,946)
-
(8,510)
(7,084)
(1,589)
(24,129)
(173,804)		 Transfers
in/out
£
(5,000)
(1,510)
(6,510)
-
-
6,510
-
-
6,510
-		 Balance at
31
December
2021
£
-
107,539
107,539
8,094
2,500
-
716
782
12,092
119,631

Page 29

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Fund
Restricted funds
Suez green toilet grant
Refurbishment fund
Total of funds		 Balance at
1 January
2020
£
170,743
-
-
-
170,743		 Income
£
194,167
5,343
5,000
10,343
204,510		 Expenditure
£
(261,984)
-
(2,960)
(2,960)
(264,944)		 Transfers
in/out
£
5,343
(5,343)
-
(5,343)
-		 Balance at
31
December
2020
£
108,269
-
2,040
2,040
110,309

Page 30

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

18. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
January
2021
£
-
108,269
2,040
110,309
Balance at
1 January
2020
£
170,743
-
170,743		 Income
£
5,000
150,455
27,671
183,126
Income
£
194,167
10,343
204,510		 Expenditure
£
-
(149,675)
(24,129)
(173,804)
Expenditure
£
(261,984)
(2,960)
(264,944)		 Transfers
in/out
£
(5,000)
(1,510)
6,510
-
Transfers
in/out
£
5,343
(5,343)
-		 Balance at
31
December
2021
£
-
107,539
12,092
119,631
Balance at
31
December
2020
£
108,269
2,040
110,309
Summary of funds - prior year
General funds
Restricted funds

Page 31

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2021
£
Tangible fixed assets
112,554
Current assets
79,415
Creditors due within one year
(42,763)
Creditors due in more than one year
(41,667)
Total
107,539
Analysis of net assets between funds - prior year
Unrestricted
funds
2020
£
Tangible fixed assets
123,776
Current assets
77,048
Creditors due within one year
(46,722)
Creditors due in more than one year
(45,833)
Total
108,269		 Restricted
funds
2021
£
-
12,092
-
-
12,092
Restricted
funds
2020
£
-
2,040
-
-
2,040		 Total
funds
2021
£
112,554
91,507
(42,763)
(41,667)
119,631
Total
funds
2020
£
123,776
79,088
(46,722)
(45,833)
110,309

20. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £557 (2020: £2,373). Contributions totalling £nil (2020: £nil) were payable to the fund at the balance sheet date and are included in creditors.

21. Related party transactions

There are no related party transactions in the current or preceding year which require disclosure.

Page 32