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2023-12-31-accounts

Charity number: 1015218

BELCHAMPS SCOUT CENTRE

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023

K Woodall (resigned 31 December 2023) T Humphries, Secretary C Haddow A Barr, Treasurer B Chisholm, Chairman B Rose T Knight (resigned 31 May 2023) R Lotz (appointed 15 September 2023) S Walford (appointed 15 September 2023)

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 2023

The Trustees present their annual report together with the financial statements of the charity for the year from 1 January 2023 to 31 December 2023.

Chairman’s Statement

Providing and preserving an outdoor space where young people can come to enjoy adventurous activities together and where they can learn by doing is immeasurably important. It benefits both the individuals who visit and our wider community. It really is something worth supporting and celebrating.

Research shows that when children and young people spend time outdoors playing and taking part in activities it helps build their physical and mental well-being. The happy experiences, friendships, skills and resilience that young people develop at centres like Belchamps yield benefits and promote values that last a life time.

Once again, I therefore want to say thank you to everyone who contributed to keeping Belchamps open and successful - the staff team members and volunteers who maintain our facilities and equipment, and those who help in our shop and with fundraising events. To run the Centre requires a huge team effort and we appreciate every single contribution. As in previous years, I particularly want to acknowledge and thank the many people who faithfully work behind the scenes to offer their skills and give up their time for the benefit of the Centre.

Objectives and activities

a. Policies and objectives

Belchamps Scout Centre comprises 27 acres of meadow and woodland, incorporating 20 camping sites, purpose-built brick and wooden accommodation buildings, activity areas, office facilities and storage buildings. The centre’s policy is to continually invest in the refurbishment and improvement of these facilities to ensure that they meet with modern standards.

The charity’s 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, whilst 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

Belchamps relies upon a wide range of amazing volunteers who help maintain the infrastructure and grounds of its campsite, and who enable the charity to deliver an exciting variety of outdoor activities for young people.

It is the policy of the centre to invest in equipping volunteers through appropriate training and support.

Trustees would like to extend a special thanks to the many volunteers who contribute to the centre’s success in often unseen and unassuming ways, by helping with administration, cleaning and maintaining facilities, fundraising and working on the grounds.

Page 2

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Achievements and performance

a. Main achievements of the charity

As in the previous year, the Centre delivered a programme of successful camping and outdoor activity events that included: renewal of promise events for each of its sponsoring Scout Districts, bookings from individual Scout groups, and other youth organisations. These included both residential and day visits. The Centre continued to be used by a variety of local community groups for fun-runs, club meetings and by schools, including for Duke of Edinburgh Award events.

There were successful initiatives to train volunteer instructors and to promote capacities for new activity sessions.

The Centre is pleased to be the “home” for more than one Hockley Scout Group, and is the host for a number of community groups who meet on a regular weekly basis.

Belchamps grew its relationship with a number of local faith groups during the year, and was the venue for a whole-site booking from a collective of local church groups from Southend. On the back of this, repeat bookings were secured for a similar event in 2024.

The level of regular bookings was maintained across both Scouting and community groups, and Belchamps continued to be used by organisations working with preschool children, home schooling and young people in special needs education.

Due largely to less favourable weather, the community firework fundraiser did not contribute as significantly to income as in 2022, but was still well supported and achieved a financial surplus. Other fundraising events included an Easter trail and Halloween event.

Whilst Belchamps lacks the resources to capture the necessary data to monitor all of the outcomes from its activities, research shows that high quality outdoor learning experiences such as those offered by Belchamps are proven to:

We hope to continue offering rewarding experiences to young people for many years to come, whilst improving the site and its facilities.

Page 3

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Achievements and performance (continued)

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 outline strategy prepared for District Commissioners in Q4 2022, scoped the likely continued growth in demand for Belchamps services across SE Essex, and set out objectives for each area of the site. There is an aspiration to overtime replace and/or renew some of Belchamps older wooden buildings, some of which are reaching end of life.

Since 2020 priorities have been to focus on meeting the requirements of sponsoring Scout Districts and local youth organisations. This is not to exclude youth organisations wishing to book from outside the area. For reasons explained in previous reports, Belchamps did not pursue term-time residential bookings from schools during 2023, although it did cater for some school day visits.

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.

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. 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.

Page 4

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Achievements and performance (continued)

d. Fundraising activities and income generation

The majority of income is generated from fees for participation in activities and camping.

The Centre also fundraises from community activities such as the firework display and other similar events.

Where possible, Belchamps works to identify grants and donated funds to boost the financial resources of the Centre; grants are most often used to renew equipment &/or cto ontribute to capital outlays.

e. 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.

As prevailing interest rates rise, Trustees will keep under review where to place on deposit any cash funds surplus to immediate needs.

f. 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 throughout everything in the choice of energy efficient products and service providers and through the care of the wildlife and flora across the site.

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. As resources allow, Belchamps will continue to make improvements that benefit energy efficiency.

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.

Belchamps’ purpose is to deliver its charitable objectives and achieve positive outcomes for its beneficiaries, efficiently and sustainably; the Centre therefore does not strive to maximise a commercial profit. The aim is rather to offer facilities that are affordable and inclusive, at a cost that is recoverable from achievable income. In that way, Belchamps can assure its future with a prudent level of contingency.

Belchamps budgets annually with the aim of fully recovering its total costs plus a modest surplus as a contribution to growing its free reserves. With the exception of 2020, when operations were exceptionally and adversely affected by an interruption to business during the Covid pandemic, Belchamps has operated close to or better than break-even since 2018.

Page 5

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

----- Start of picture text -----
600,000
500,000
400,000
300,000
200,000
100,000
-
2015 2016 2017 2018 2019 2020 2021 2022 2023
(100,000)
(200,000)
Income Expenditure Surplus/(Deficit)
----- End of picture text -----

Income Expenditure Surplus/(Deficit)
2015 530,861 564,246 (33,385)
2016 456,561 532,573 (76,012)
2017 518,881 550,820 (31,939)
2018 527,347 531,855 (4,508)
2019 529,918 530,696 (778)
2020 204,510 264,944 (60,434)
2021 183,126 173,804 9,322
2022 230,127 192,222 37,905
2023 198,373 186,968 11,405

The price at which services can be delivered to beneficiaries depends upon:

By way of illustration, were it possible to share projected total costs evenly among all 3,000+ Scout members in SE Essex, running Belchamps might be achieved on very little per member. In practice, however, costs can only be shared proportionately among those who use Belchamps.

As demonstrated by pre-2020 levels of financial activity (which averaged £500k pa), Trustees are confident that there is significant demand for services to operate at a higher level of activity. Belchamps capacity to try and meet such demand would however require (a) the availability of higher levels of capital investment to upgrade and maintain accommodation and infrastructure; and (b) an ability to support higher staffing levels &/or the mobilisation of more volunteers.

When comparing current and former financial performance, and evaluating what is a sustainable pace of growth going forward, one needs to take account of how the Centre has positioned itself differently since 2020 in relation to school residentials, holiday clubs and private children’s parties.

Former levels of intensive activity placed Belchamps’ physical infrastructure under considerable strain, and needed higher staffing levels. The Centre was not always successful in recovering costs at this level. Therefore, before pursuing a more accelerated growth strategy, Trustees would need to be satisfied that adequate resources would be available to support such efforts, and that taking such financial risks would be consistent with the Charity’s interests.

Page 6

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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 has been working towards restoring a level of free reserves sufficient to cover an interruption of operations of between 3 to 6 months.

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.

All four sponsoring Scout Districts remain supportive and should the Centre encounter extreme financial difficulties, there is the potential to consider recourse to the value of the property assets of the residential house in Holyoak Lane and/or Selby Hall under their control to make up any shortcomings in Belchamps reserves.

c. 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.

2020 illustrated the risks of business interruption. Belchamps has responded to this new environment by taking steps to make itself more flexible and able to operate on lower cost delivery basis. A high proportion of activities requiring instructors are delivered by staff employed on sessional contracts &/or by volunteers. Belchamps has also strengthened 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 collaborates with other public benefit groups as a way of defraying costs and maximising its value to the local community.

Page 7

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

d. Principal funding

The majority of Belchamps income under normal operating conditions is from unrestricted earnings linked to the delivery of charitable objectives. Efforts to attract new investment and grant funding can increase the level of funding that is restricted for pre-agreed projects and spending in a given year but is significant feature of Charity.

Belchamps also receives rental income from two properties settled with the Scout Movement – a residential house that neighbours the campsite in Holyoak Lane, Hockley and a former Scout-hall (known as Selby Hall) in Leigh-on-Sea.

Belchamps typically hosts a small number of seasonal community fund-raising events, the largest of which is an annual firework display.

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 POR.

Belchamps Trustees expect that the Charity’s Constitution will in due course need to be updated to reflect proposed new administrative and governance procedures and structures being introduced by the Scout Association. The Trustees will take necessary advice on this topic, and carry out this work to bring Belchamps’ procedures and practice up to date as time and resources permit. There are however no current plans to change the objects of the Charity at this time.

Page 8

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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:

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 Manager. Any significant decisions are referred back to the Committee.

Page 9

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management (continued)

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.

Plans for future periods

Belchamps’ plans for 2024 are to continue to promote the ethos of Scouting and to look for new and exciting ways in which to support its sponsor Districts to deliver programmes that contribute to the Scout Association’s objectives.

During 2024, Belchamps will also work for the benefit of other organisations supporting young people who share similar aims and objectives.

The Centre will continue to support local community groups and develop partnerships where these are beneficial to the achievement of the Charity’s aims and objectives.

Page 10

BELCHAMPS SCOUT CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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: 24 September 2024

Page 11

BELCHAMPS SCOUT CENTRE

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023.

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 FCA

Dated: 24 September 2024

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 2023

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
2023
£
1,726
171,399
25,248
-
198,373
186,470
186,470
11,903
34
11,937
152,421
11,937
164,358		 Restricted
funds
2023
£
-
-
-
-
-
498
498
(498)
(34)
(532)
5,115
(532)
4,583		 Total
funds
2023
£
1,726
171,399
25,248
-
198,373
186,968
186,968
11,405
-
11,405
157,536
11,405
168,941		 Total
funds
2022
£
32,692
166,624
23,169
7,642
230,127
192,222
192,222
37,905
-
37,905
119,631
37,905
157,536

Page 13

BELCHAMPS SCOUT CENTRE

BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023

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
17
Unrestricted funds
17
Total funds		 13,896
9,794
73,077
96,767
(31,645)
4,583		 2023
£
124,648
124,648
65,122
(20,829)
168,941
164,358
168,941		 8,959
870
86,167
95,996
(34,103)
5,115		 2022
£
127,128
127,128
61,893
(31,485)
157,536
152,421
157,536

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

A Barr Trustee

Date: 24 September 2024

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BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 2019), 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 in October 2019 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 2023

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 2023

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.

Page 17

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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 2023

3. Income from donations and legacies

Unrestricted
funds
2023
£
Donations
1,726
Unrestricted
funds
2022
£
Donations
13,237
Grants
-
13,237		 Restricted
funds
2023
£
-
Restricted
funds
2022
£
500
18,955
19,455		 Total
funds
2023
£
1,726
Total
funds
2022
£
13,737
18,955
32,692

Page 19

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

4. Income from charitable activities

Unrestricted
funds
2023
£
Belchamps centre events and activities
132,155
Belchamps shop
15,291
Annual fireworks display
23,953
171,399
Unrestricted
funds
2022
£
Belchamps centre events and activities
111,202
Belchamps shop
15,532
Income from charitable activities - Annual fireworks display
39,890
Total 2022
166,624		 Total
funds
2023
£
132,155
15,291
23,953
171,399
Total
funds
2022
£
111,202
15,532
39,890
166,624

Page 20

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

5. Investment income

Unrestricted
funds
2023
£
Investment income - local investment properties
24,435
Investment income - local cash
813
25,248
Unrestricted
funds
2022
£
Investment income - local investment properties
23,050
Investment income - local cash
119
23,169		 Total
funds
2023
£
24,435
813
25,248
Total
funds
2022
£
23,050
119
23,169

Page 21

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

6. Other incoming resources

Total
funds
2023
£
Unrestricted Total
funds funds
2022 2022
£ £
Business support grant 7,642 7,642

7. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Belchamps centre events and activities
168,864
Belchamps shop
7,182
Annual fireworks display
10,424
186,470
Unrestricted
funds
2022
£
Belchamps centre events and activities
144,896
Belchamps shop
12,264
Annual fireworks display
23,607
180,767		 Restricted
funds
2023
£
498
-
-
498
Restricted
funds
2022
£
11,455
-
-
11,455		 Total
2023
£
169,362
7,182
10,424
186,968
Total
2022
£
156,351
12,264
23,607
192,222

Page 22

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

8. Analysis of expenditure by activities

Belchamps centre events and activities
Belchamps shop
Annual fireworks display
Belchamps centre events and activities
Belchamps shop
Annual fireworks display		 Activities
undertaken
directly
2023
£
165,773
7,182
10,424
183,379
Activities
undertaken
directly
2022
£
152,810
12,264
23,607
188,681		 Support
costs
2023
£
3,589
-
-
3,589
Support
costs
2022
£
3,541
-
-
3,541		 Total
funds
2023
£
169,362
7,182
10,424
186,968
Total
funds
2022
£
156,351
12,264
23,607
192,222

Page 23

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Uniform purchases
Tuck shop 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		 Belchamps
centre
events
activities
2023
£
48,445
10,057
-
-
2,438
19,521
4,926
1,435
7,724
471
35,810
1,892
-
14,528
8,102
8
10,416
165,773		 Belchamps
shop
2023
£
-
-
3,681
3,501
-
-
-
-
-
-
-
-
-
-
-
-
-
7,182		 Annual
fireworks
display
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
10,424
-
-
-
-
10,424		 Total
funds
2023
£
48,445
10,057
3,681
3,501
2,438
19,521
4,926
1,435
7,724
471
35,810
1,892
10,424
14,528
8,102
8
10,416
183,379

Page 24

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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
Fireworks
Event costs
Training and staff costs
Advertising
Insurance		 Belchamps
centre
events
activities
2022
£
45,840
9,404
-
-
1,220
2,345
12,061
7,470
1,199
7,545
1,058
34,128
2,956
-
7,547
10,394
401
9,242
152,810		 Belchamps
shop
2022
£
-
-
8,050
4,214
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,264		 Annual
fireworks
display
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
23,607
-
-
-
-
23,607		 Total
funds
2022
£
45,840
9,404
8,050
4,214
1,220
2,345
12,061
7,470
1,199
7,545
1,058
34,128
2,956
23,607
7,547
10,394
401
9,242
188,681

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £3,486 (2022 - £3,258) , and Accounting of £ - ( 2022 - £456 ).

Page 25

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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		 2023
£
52,802
(5,183)
826
48,445
as follows:
202
No.
4		 2022
£
42,559
2,642
639
45,840
2022
No.
3

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 (2022 - £NIL) .

During the year ended 31 December 2023, no Trustee expenses have been incurred (2022 - £NIL) .

Page 26

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

12. Tangible fixed assets

Cost or valuation
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Freehold
property
£
176,792
3,000
179,792
88,344
3,540
91,884
87,908
88,448		 Activity
equipment
and plant
£
182,555
1,077
183,632
147,760
4,593
152,353
31,279
34,795		 Motor
vehicles
£
5,525
3,500
9,025
3,582
1,152
4,734
4,291
1,943		 Office
equipment
and
computers
£
7,928
-
7,928
5,986
772
6,758
1,170
1,942		 Total
£
372,800
7,577
380,377
245,672
10,057
255,729
124,648
127,128

13. Stocks

2023 2022
£ £
Finished goods and goods for resale 13,896 8,959

14. Debtors

Due within one year
Other debtors
Prepayments and accrued income		 2023
£
8,417
1,377
9,794		 2022
£
-
870
870

Page 27

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

15. Creditors: Amounts falling due within one year

Bank loans
Other loans
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income
16.
Creditors: Amounts falling due after more than one year
Bank loans		 2023
£
10,656
10,000
486
1,741
2,294
6,468
31,645
2023
£
20,829		 2022
£
10,819
10,000
-
2,497
2,850
7,937
34,103
2022
£
31,485

Page 28

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

17. Statement of funds

Statement of funds - current year

Unrestricted funds
General Fund
Restricted funds
Refurbishment fund
Pedal Kart grant
Hot water repairs fund
Other small restricted funds
Charles French Grant
Total of funds		 Balance at 1
January
2023
£
152,421
2,584
225
716
1,282
308
5,115
157,536		 Income
£
198,373
-
-
-
-
-
-
198,373		 Expenditure
£
(186,470)
-
-
-
(498)
-
(498)
(186,968)		 Transfers
in/out
£
34
-
-
-
(34)
-
(34)
-		 Balance at
31
December
2023
£
164,358
2,584
225
716
750
308
4,583
168,941

Page 29

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Fund
Restricted funds
Refurbishment fund
Pedal Kart grant
Hot water repairs fund
Other small restricted funds
Children in Need Grant
Charles French Grant
Total of funds		 Balance at
1 January
2022
£
107,539
8,094
2,500
716
782
-
-
12,092
119,631		 Income
£
210,672
-
-
-
500
13,955
5,000
19,455
230,127		 Expenditure
£
(180,767)
(5,510)
-
-
-
(1,253)
(4,692)
(11,455)
(192,222)		 Transfers
in/out
£
14,977
-
(2,275)
-
-
(12,702)
-
(14,977)
-		 Balance at
31
December
2022
£
152,421
2,584
225
716
1,282
-
308
5,115
157,536

Page 30

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

18. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
January
2023
£
152,421
5,115
157,536
Balance at
1 January
2022
£
107,539
12,092
119,631		 Income
£
198,373
-
198,373
Income
£
210,672
19,455
230,127		 Expenditure
£
(186,470)
(498)
(186,968)
Expenditure
£
(180,767)
(11,455)
(192,222)		 Transfers
in/out
£
34
(34)
-
Transfers
in/out
£
14,977
(14,977)
-		 Balance at
31
December
2023
£
164,358
4,583
168,941
Balance at
31
December
2022
£
152,421
5,115
157,536
Summary of funds - prior year
General funds
Restricted funds

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
124,648
Current assets
92,184
Creditors due within one year
(31,645)
Creditors due in more than one year
(20,829)
Total
164,358		 Restricted
funds
2023
£
-
4,583
-
-
4,583		 Total
funds
2023
£
124,648
96,767
(31,645)
(20,829)
168,941

Page 31

BELCHAMPS SCOUT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Unrestricted
funds
2022
£
127,128
90,881
(34,103)
(31,485)
152,421		 Restricted
funds
2022
£
-
5,115
-
-
5,115		 Total
funds
2022
£
127,128
95,996
(34,103)
(31,485)
157,536

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 £826 (2022: £639). Contributions totalling £131 (2022: £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