**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:
- Providing a range of services which are reflective of relevant quality standards and address the potential needs of persons using the centre, including a range of sporting and outdoor activities.
- Working towards applying national standards of service and the implementation of standards laid down by the Scout Association.
- Working in partnership with other agencies to secure the widest range of services is available that best matches the needs of our client population.
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:
- A surplus of approx £7k after meeting all its operating costs and other outgoings was a significant accomplishment and a major turnaround compared to the £60k deficit suffered in 2020, especially given the continuing constraints of covid on operations and staffing.
- To cope with the Covid crisis the Centre did have to borrow, but this was on favourable terms, and Belchamps’ liquidity position in Q1 2022 was stronger than it had been for a number of years. Average cash balances year to date have been between £80k and £90k.
- Good progress has been made to re-establishing a platform upon which to build a sustainable future. This is a testimony to the dedication and hard work of our staff members, and thanks to the efforts of SE Essex Scouting Districts, other supporters and friends.
- Rochford District Council and other grants providers made an important financial contribution to 2021, and thanks is due to Dave Dryden for his efforts in preparing funding applications.
- Successful fundraising events, grants and donations enabled the Centre to resume offering activities and hosting events in 2021.
- Approx. £40k was found to spend on essential maintenance and equipment replacement around the site in 2021.
- Approx £8k of repairs were made on the High Ropes Course in 2021, funded from a legacy from the estate of Dennis Tubby and a grant from Essex County Scouts.
- Grant funding also enabled us to buy new go karts. New air rifles have purchased, and mini- cross bows and nerf guns were new in 2021.
- The assault course has been rebuilt and the 3D maze simulated caving has been refurbished.
- There has also been significant essential work carried out that will lay the foundation for improved facilities over coming months. A lot worn out equipment has been disposed of - worn mattresses and old fridges and:
- Security systems were upgraded, fire extinguishers replaced.
- Hot water systems were replaced in the Pack Holiday Centre at a cost of £7k. - Other plumbing and electrical works were also carried out.
- New landscape management and maintenance tools were purchased.
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:
- a) is signed by a member entitled to vote at the meeting
- b) states the member’s intention to propose the appointment of a person as a Trustee or as an officer and, c) is signed by the person who is to be proposed to show his or her willingness to be appointed.
- The result of Trustee elections at the AGM held on 20 January 2021:
- Bruce Chisholm, Chair – reappointed by Scout District Commissioners
- Alistair Barr, Treasurer – reappointed
- Tony Humphries, Secretary – reappointed, succeeded Ken Woodall as Secretary
- Colin Haddow – reappointed
- Ken Woodall – reappointed
- New Trustees elected - Derek Hagan – returns to the Board after having taken a break during 2020 due to other commitments, Tracey Knight, Luke Killworth, Ben Rose.
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:
- Adoption of on-line booking and new payment systems to make checking availability and booking in easier. This will free up staff time and improve user experience.
- There will be more training of leader volunteers and exploration of how we can appoint an Activities Lead, so that Belchamps can restart climbing, and continue to offer other activities requiring qualified instructors (e.g. archery, hawks and air rifles).
- A former staff accommodation building will be refurbished to provide a base for a volunteer site crew and an Active Support Unit.
- A new kitchen will be restored in the PHC to make the building more flexible and the lower hall kitchen will be refurbished.
- Subject to available funds, work will be carried to renovate or replace the Hutch and Den.
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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.
Page 15
**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.
Page 16
**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:
- Freehold property 2%/10%/20% straight line - Plant and machinery 2%/5%/10%/20%/25% straight line Motor vehicles - 25% straight line - Computer equipment 33% straight line
## **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.
Page 17
**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||||||
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## **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.
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