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2021-03-31-accounts

REGISTERED CHARITY NUMBER 1015269 SCOUT COUNTY NUMBER: 00102

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

BERKSHIRE COUNTY SCOUT COUNCIL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Report of the Trustees 1 ‐ 7
Independent Examiners’ Report 8
Statement of Financial Activities 9
Balance Sheet 10 ‐ 11
Notes to the Financial Statements 12 ‐ 23

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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).

Objectives and activities

The charitable object of the Berkshire County Scout Council (the County) is to promote the development of young people in achieving their full physical, intellectual social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.

The Values of Scouting

As scouts we are guided by the following values:

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting; and

The delivery of scouting activities in Berkshire is through volunteers with the exception of the two Local Development Officers and the County Administrator. Without the dedication and support of all the adult volunteers in the many and varied roles that they undertake, we would not be able to offer the quality and variety of activities we currently deliver. We currently have 3092 active volunteers and we are continuing to attract new adult volunteers and look forward to welcoming more in the future.

Public benefit

The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings and the Trustees have had regard to the charity commission’s public benefit guidance when deciding upon the activities of the charity. With an increase in membership over the past year, we believe that we continue to bring life‐changing experiences and opportunities to increasingly large numbers of Berkshire’s young people.

Grant making

Grants are made available from the general, designated and restricted funds as deemed appropriate by the County Executive.

PAGE 1

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Achievement and performance

It has been a very difficult year for Scouting in Berkshire and across the UK, with the coronavirus pandemic stopping all face to face Scouting except for a few months in the summer and early autumn.

Despite this, many of our leaders have kept Scouting going through virtual meetings on Zoom with imaginative programmes and with young people joining in from their own homes.

Inevitably our membership decreased with the number of young people aged between 6 and 18 reducing by some 19% and our adult volunteers reducing by around 10%. This reduction was less than expected and better than national averages.

We maximised our support for online programme ideas as well as giving support to Groups in making their meeting places Covid secure, and in carrying out risk assessments during the few months when face to face Scouting was possible.

Regrettably on the international front we had to cancel WINGS (our international camp in Windsor Great Park) due to the coronavirus restrictions.

The County continues to support high quality mandatory, specific and targeted training for our leaders, and this has mainly continued online during the year. The County has achieved the national targets for compliance on safety and safeguarding mandatory training.

The hard work of our adult volunteers, many of whom have at the same time had difficulties in their own personal lives caused by coronavirus restrictions and lockdowns, has been remarkable, and has placed us in a relatively good place to resume face to face Scouting as these restrictions are slowly lifted.

Since the start of 2019, our 'staff' have been direct employees of Berkshire County Scout Council. To support this arrangement, we use the services of a specialist organisation to provide ongoing advice on employment law, human resources, and health and safety matters. This support has been invaluable in assisting us to make use of the furlough arrangements under the government Coronavirus Job Retention scheme. This was necessary because the suspension of face to face Scouting and COVID19 related restrictions impacted on their ability to deliver services to our members. Initially our ‘staff’ were on full time furlough but from July 2020 to March 2021 were on part time furlough under the Flexible Furlough arrangements.

The end of the year saw the beginning of the easing of coronavirus restrictions and the return to active Scouting.

The County is the leaseholder for Earleywood Scout Campsite. The site is jointly managed by South Berks and South East Berks Scout Districts through their Earleywood Management Board (EMB). Work is being done with the Districts and EMB to refine governance arrangements and enhance the assurances they provide to the County Trustees regarding the operation of the site.

Financial Review

Investment policy and objectives

The funds of the County are all held in bank accounts and deposits. With bank interest rates so low, there is not much interest income this year, and the Executive is open to consider other investment plans as they arise.

PAGE 2

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Reserves policy

The accounting practices of the County Executive Committee require that a constant review be conducted on the variable financial risks associated with each income stream, this being different for each income stream, and to examine the risks associated with projected expenditure.

The review is conducted on a regular and on‐going process by the Finance and Risk Sub‐Committee (reporting to the County Executive Committee) rather than it being an annual global total. The Reserve Policy of the County Executive Committee requires that there are sufficient reserves to cover the level of risk identified by this regular and on‐going review.

As at 31 March the reserves comprise the General Fund including designated funds, totalling £415,394 (2020: £402,897) in addition to Restricted Funds totalling £37,196 (2020: £34,495). The Activity Permit Fund provided funding to members who wanted to gain permits to deliver Scouting activities. Transfers from the General Fund were made during the year to maintain the balances of the New Growth Fund and The Activity Permit fund at the level of £15,000 and £20,000 respectively.

The Restricted Fund, Friends of Berkshire Scouts fund, currently stands at £28,218 (2020: £25,242). The Fund is under the control of the County Youth Commissioners and the County Treasurer. It is available to make grants to support young people at the request of the County Commissioner.

The General Fund at the year‐end is maintained at such a level to provide £309,941 (2020: 331,486) of reserves to carry forward into the current year to meet any additional expense not covered by the subscription income that will be received in April 2021. The balance of the reserves is held to enable the County to fund future operations, developments and events.

Other Financial Review Details

The main source of income for the County Scout Committee is the County Subscription, which is collected with the HQ subscription. The County Subscription for the 2020/2021 was set at £16.80 per person (2019/2020: £16.80) and generated income of £162,607 (2019/2020: £161,213). Overall the County recorded a net surplus for the year of £15,198 (2020: net surplus of £70,203).

Future Plans

The main tasks of the County during much of this coming year will be to support our leaders in the return to face to face Scouting. This support will primarily be in two areas, in helping sections re‐start imaginative and active programmes, and in the recruitment of more young people and adult volunteers.

The County will support significant growth of Scouting in Berkshire with help in backfilling numbers of young people in existing sections where numbers reduced during the pandemic, and the planned opening up of further new Sections and Groups, supported both financially and with Local Development Officer assistance.

We will continue to take all opportunities to develop a more youth shaped movement across the County in all aspects of management and programme development. The Trustees want to encourage the recruitment of trustees, including non‐member trustees, in the 18‐25 age range on County, District and Group Executive Committees.

PAGE 3

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

A County hardship fund is being established to support members and Groups who have been adversely affected by the pandemic, and would otherwise not be able to continue with Scouting activities.

The County will continue to support its members in Groups and Districts in core programme activities, organising County activities to support and enhance the local programme.

The County will continue to expand our support for our valued adult volunteers through improved induction, training and support, as well as recognising the significant contribution made by our volunteers. The County is committed to making our ‘volunteer journey’ as enjoyable, simple, and rewarding as possible, as it is recognised that our leaders play a key role in ensuring Scouting thrives and expands in Berkshire following a difficult 2020/21 year.

COVID 19

In their assessment of going concern the trustees have considered the current and developing impact on the charity as a result of the COVID19 virus. This has not had a significant, immediate impact on the charity’s operations but the trustees are aware that if the current situation becomes prolonged then this may change.

In April 2020 we furloughed two of our staff under the Government Job Retention Scheme, followed by another member of staff in June. These staff returned to work under part time furlough arrangements during July 2020. We have kept their hours under close review and will do so for the remainder of the duration of the Job Retention Scheme. We reviewed and adjusted our 2020/21 budget to make a number of economies and will be doing likewise for our 2021/22 budget. This allowed us to recognise the challenges that have arisen due to the suspension of face to face Scouting by making a reduction in the membership subscriptions that were collected in early 2021.

As noted above, on instruction of the Scouts Association due to the COVID19 pandemic, the Wings event was cancelled. This resulted substantial amounts being refunded to participants and a creditor in the accounts at the yearend of £68,660. As at the date of signing of these financial statements all but one refund has been processed.

Having regard to the above, the trustees believe it appropriate to adopt the going concern basis of accounting in preparing the financial statements. This approach has been validated by regular “stress testing” involving a number of financial scenarios around potential reduction in membership and associated income.

Structure, Governance and Management

Governing document

Berkshire County Scout Council is the electoral body that supports Scouting in the Royal County of Berkshire. It is the body to which the County Executive Committee is accountable. The role of the County Executive Committee is to support the County Commissioner in meeting the responsibilities of the appointment and to provide support for the eleven Scout Districts and the Scout Network in the County.

Type of governing document

The Berkshire County Scout Council governing documents are those of the the Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules (PO&R) of The Scout Association.

PAGE 4

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

How the charity is constituted

The County is a trust established under its rules which are common to all Scouts.

Recruitment and appointment of new trustees

The Trustees are appointed by Berkshire County Scout Council in accordance with Policy, Organisation and Rules (PO&R) of The Scout Association.

Independent Examiners Crowe U.K. LLP Aquis House 49‐51 Blagrave Street Reading RG1 1PL Bankers Charity Aid Foundation (CAF Bank) Barclays Bank plc Newbury Building Society

Risk review

Berkshire County is led by the County Commissioner and managed by the County Executive Committee. They are accountable to the County Scout Council for the satisfactory running of the County. They conduct an on‐going review of the risks that the charity might be exposed to and systems have been established to mitigate those risks. Risks are minimised by the implementation of procedures for authorisation on all projects undertaken by members and these procedures are periodically reviewed to ensure that they continue to meet the needs of Scouting in Berkshire.

The County Executive follows, without question, the policies issued by the Scout Association in relation to the safe operation and administration of all activities involving its youth and adult members in accordance with PO&R.

The County Executive keeps under review all insured risks and the policies maintained by the County Administrator to ensure that all insurable risks are adequately covered.

REFERENCE AND ADMINSTRATIVE DETAILS

Charity name: Berkshire County Scout Council

Registered charity number: 1015269

Scout County number: 00102

Correspondent contact and address: Karen Thurlow – County Administrator County Scout Office Sindlesham Court Mole Road Wokingham Berkshire RG41 5EA

PAGE 5

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Trustees (Members of the County Executive Committee)

Dates are shown, if not for the whole financial year

Ex Officio

Ian Aitken County Chairman Nigel Bevan County Commissioner Natalie Greenstreet County Treasurer Rachel Stout County Youth Commissioner (to Sept 2020) James Mulligan County Youth Commissioner & Deputy County Chair (to Sept 2020)

Nominated by the County Commissioner

Pete Jeffreys Deputy County Commissioner Ian May Assistant County Commissioner (International) James Mulligan Deputy County Commissioner (Volunteer Journey) (From Sept 2020) Stuart Ford District Commissioner, Windsor and Eton (From Sept 2020) Marc Brunel‐Walker GSL, 1[st] Crowthorne (From Sept 2020)

Elected Members

Erica Hunter GSL Pinkneys Green Robin Kent Chair, 89[th] Reading Pete Smith County Executive Committee Member Andy Williamson District Chair, Pang Valley Jan Large Group Treasurer, 3[rd] Newbury (From Sept 2020) Darren Early GSL 1[st] Lower Earley (to Sept 2020)

Co‐opted members

Moya Taylor County Safety Coordinator Stuart Ford WINGS 2020 Camp Leader (to Sept 2020) Jan Large Group Treasurer 3[rd] Newbury (to Sept 2020) Simona Saunders WINGS 2020 Head of Finance (to Sept 2020) Simon Pickett WINGS 2020 Head of Governance Group

The key management personnel of the charity are considered to be the Trustees.

Responsibilities of the Trustees

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law.

PAGE 6

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its net incoming/outgoing resources 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 trust deed. 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 the Board of Trustees on 15 June 2021 and signed on their behalf by

Ian Aitken Chairman and Trustee

PAGE7

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BERKSHIRE COUNTY SCOUT COUNCIL

Independent examiner's report to the trustees of Berkshire County Scout Council

I report to the trustees on my examination of the accounts of the Berkshire County Scout Council (the Charity) for the year ended 31 March 2021, which are set out on pages 9 to 23.

This report is made solely to the charity's trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner's 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, the charity's members as a body and the charity's trustees as a body for my independent examiner's work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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

A R Lyon

Crowe U.K LLP Chartered Accountants Aquis House 49–51 Blagrave Street Reading Berkshire, RG1 1PL Date: 6 July 2021

PAGE 8

BERKSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES

AT 31 MARCH 2021

Note
INCOME AND ENDOWMENT FROM
Donations and legacies
2
Charitable activities
4
County Section Events
Badge Sales
DoE income
Subscription
Investment income
3
Other Income‐ CJRS grants
TOTAL
EXPENDITURE ON
Raising funds
5
Charitable activities
6
International camp
County Section Events
DoE income
Online scout manager
External training
Hire of meeting rooms
Grants
Travel and meeting costs
World Jamboree
Startup Grants
Event Facilitators
Employment costs
IT costs
Administration services
Other resources expended
TOTAL
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
‐
‐
44
1,095
162,607
1,544
22,344
187,634
704
‐
57,611
633
22,250
1,564
62
247
173
‐
2,000
334
52,932
12,366
‐
24,261
175,137
‐
12,497
402,897
415,394		 Restricted
Funds
£
‐
‐
‐
‐
‐
751
751
‐
‐
‐
‐
‐
‐
1,275
‐
‐
‐
‐
‐
‐
‐
‐
1,275
3,225
2,701
34,495
37,196		 Total
Funds
2021
£
‐
‐
44
1,095
162,607
2,295
22,344
188,395
704
‐
57,611
633
22,250
1,564
62
1,522
173
‐
2,000
334
52,932
12,366
‐
24,261
176,412
3,225
15,198
437,392
452,590		 Total
Funds
2020
£
4,700
825,515
814
3,128
161,213
3,912
‐
999,282
6,206
‐
773,466
2,443
10,556
19,141
670
1,850
8,302
‐
11,244
5,174
55,118
5,155
1,015
24,739
925,079
(4,000)
70,203
367,189
437,392

The notes on pages 12 to 23 form part of these accounts

PAGE 9

BERKSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET

AT 31 MARCH 2021

Note
FIXED ASSETS
Tangible assets
12
Investments
13
CURRENT ASSETS
Stocks
14
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
NET ASSETS
FUNDS
17
Unrestricted funds:
General fund
Activity Skills Development
WINGS
Project Africa
Roger King International Fund
New Growth Fund
Activity Permit Fund
Restricted funds:
Michael Nightingale Community
Reserve Fund
Special Needs Reserve Fund
Berkshire Supporters of Scouting
TOTAL FUNDS		 Unrestricted
Funds
£
2,204
‐
2,204
1,736
32,689
466,196
500,621
(87,431)
413,190
415,394		 Restricted
Funds
£
‐
17,147
17,147
‐
‐
20,049
20,049
‐
20,049
37,196		 Total
Funds
2021
£
2,204
17,147
19,351
1,736
32,689
486,245
520,670
(87,431)
433,239
452,590
309,941
8,781
4,881
23,918
32,873
15,000
20,000
415,394
3,643
5,335
28,218
37,196
452,950		 Total
Funds
2020
£
2,938
13,922
16,860
1,775
14,903
439,851
456,529
(35,997)
420,532
437,392
331,486
8,781
4,881
4,651
18,098
15,000
20,000
402,897
3,643
5,610
25,242
34,495
437,392

The notes on pages 12 to 23 form part of these accounts

PAGE 10

BERKSHIRE COUtirY scour COUNCIL BALANCE SHEET {CONnNUEDJ AT 31 MARCH 2021 Thè finantr41 statwn*nt5 were ¥pproved bythe 8oard of Trustees on Signedaft tis bdllif by: IglD6(11 and IAitken-Trustèe The notes ¢)n pages 12 to 23 form part ofthw accounts PAGE 11

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The accounts have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The accounts 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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued 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.

Berkshire County Scout Council 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 note.

The charity has cash resources and has no requirement for external funding. The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, which are described in note 1, Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimation and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on‐going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting the assets and liabilities at the Balance Sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

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.

Income

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

PAGE 12

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Investment income is included when receivable.

Incoming resources from charitable trading activity are accounted for when earned.

Expenditure

Expenditure is recognized on an accrual basis as each liability is incurred.

Costs of generating funds comprise the costs associated with fund raising activities.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Charitable expenditure is reported under the sub headings detailed in note 6.

Grants in support of the charity's aims.

Support costs are detailed in note 8.

In previous years Governance costs (costs associated with meeting the constitutional and statutory requirements of the charity, the independent examiner fees and costs in respect of the strategic management of the charity) were shown separately in the Statement of Financial Activities. To comply with Charities SORP FRS 102 Governance costs have been included within support costs.

Capital items costing under £500 are written off when incurred.

Grants payable are recognised as expenditure in the year in which a binding commitment to make payments is entered into.

Tangible assets

Earleywood Camp Site

The costs relating to the Camp Site are written off as incurred since the property is inalienable during the life of the lease and its use is restricted to Scouting.

Since October 1st 2006 the day‐to‐day management and financial reporting for the site came under the direction of two local Scout Districts, but the lease for the site remains in the name of Berkshire County Scout Council.

Other Equipment

Equipment used by the Council is depreciated at 25% of written down value. Individual items of equipment with a purchase price of £500 or less are written off when acquired.

PAGE 13

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES ‐ continued

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds held by the charity are those which can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are where specific conditions are imposed by the donor which restricts the use of unspent funds. The income is taken directly to the relevant restricted funds.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the prevailing rate of exchange on the date of the transaction.

Pension costs and other post‐retirement benefits

The charity operates a defined contribution money purchase scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. There were no outstanding contributions at the year end. The Charity has no liability beyond making its contributions and paying across the deductions for the employees contributions.

Investments

Investments are a form of basic financial instrument and are initially recorded at their transaction value and subsequently valued at closing mid‐market value at the Balance Sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities.

Debtors

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

Creditors and provisions

Creditors and provisions are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

PAGE 14

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Internship
3.
INVESTMENT INCOME
Deposit account interest
Investment income		 2021
£
‐
‐
‐
‐
2021
£
1,544
751
2,295		 2020
£
4,700
‐
4,700
‐
2020
£
2,940
972
3,912

4. INCOME FROM CHARITABLE ACTIVITIES

Subscriptions are shown net of the Headquarters payment of £275,965 (2020: £214,555).

5. RAISING FUNDS

Raising donations and legacies
Promotions and publications
Badge costs		 2021
£
665
39
704		 2020
£
5,495
711
6,206

PAGE 15

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

6. CHARITABLE ACTIVITIES COSTS

County Section Events
DoE income
Online Scout Manager
External training
Hire of meeting rooms
Travel and meeting
costs
Event Facilitators
Employment costs
International Camp
Grants
World Jamboree
Startup Grants
IT costs
Administration
services
Other resources
expended
2020 Comparatives		 Direct
costs
£

57,611
633

22,250
1,564

62
173
334
52,932
‐
‐
‐
‐
‐
‐
‐
135,559
874,870		 Grant
funding of
activities
(see note 7)
£

‐

‐

‐

‐

‐
‐

‐

‐

‐

1,522

‐

2,000

‐
‐
‐
3,522
13,094		 Support
costs (see
note 8)
£

‐

‐

‐

‐

‐
‐

‐

‐

‐

‐

‐

‐

12,366
‐
24,261
36,627
30,909		 2021
Totals
£
57,611
633
22,250
1,564
62
173
334
52,932
‐
1,522
‐
2,000
12,366
‐
24,261
175,708
918,873		 2020
Totals
£
773,466
2,443
10,556
19,141
670
8,302
5,174
55,118
‐
1,850
‐
11,244
5,155
1,015
24,739
918,873

7. GRANTS PAYABLE

International Camp
Grants
World Jamboree
Startup Grants		 2021
£
‐
1,522
‐
2,000
3,522		 2020
£
‐
1,850
‐
11,244
13,094

All grants are payable to individuals or sections in respect of the above grants.

PAGE 16

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

8. SUPPORT COSTS

IT costs
Administration
services
Other resources
expended
2020 Comparatives		 Management
£
12,366
‐
9,339
21,705
20,524		 Depreciation
£
‐
‐
734
734
60		 Governance
Costs
£
‐
‐
14,188
14,188
10,325		 2021
Totals
£
12,366
‐
24,261
36,627
30,909		 2020
Totals
£
5,155
1,015
24,739
30,909

Included within Governance costs are Independent examiners fees of £4,740 (2020: £4,320).

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

Reimbursed expenses paid during the year totalled £122 (2020 £8,302), in respect of travel, subsistence, postage, stationery and other costs incurred by six (2020: six) Trustees.

10. STAFF COSTS

The average monthly number of employees during the year was as follows:

Administration and Charitable Services 2021
3		 2020
3

No employees received emoluments in excess of £60,000.

Staff costs comprise of gross salaries of £52,932 ( 2020: £55,118 ) including pension contributions of £3,239 (2020: £3,067 ).

PAGE 17

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

11. COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVIITES

2020 figures
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
County Section Events
Badge Sales
DoE income
Subscription
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
International Camp
County Section Events
DoE income
Online Scout Manager
External training
Hire of meeting rooms
Grants
Travel and meeting costs
World Jamboree
Startup Grants
Event Facilitators
Employment costs
IT costs
Administration services
Other resources expended
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
3,672
825,515
814
3,128
161,213
2,924
997,266
6,206
‐
773,466
2,443
10,556
19,141
670
450
8,302
‐
11,244
5,174
55,118
5,155
1,015
24,739
923,679
‐
73,587
329,310
402,897		 Restricted
Funds
£
1,028
‐
‐
‐
‐
988
2,016
‐
‐
‐
‐
‐
‐
‐
1,400
‐
‐
‐
‐
‐
‐
‐
‐
1,400
(4,000)
(3,384)
37,879
34,495		 Total
Funds
£
4,700
825,515
814
3,128
161,213
3,912
999,282
6,206
‐
773,466
2,443
10,556
19,141
670
1,850
8,302
‐
11,244
5,174
55,118
5,155
1,015
24,739
925,079

(4,000)

70,203
367,189
437,392

PAGE 18

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020		 Earleywood
Campsite
£
126,415
‐
126,415
126,415
‐
126,415
‐
‐		 General
Equipment
£
16,418
‐
16,418
13,480
734
14,214
2,204
2,938		 Totals
£
142,833
‐
142,833
139,895
734
140,629
2,204
2,938

13. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 April 2020
Revaluations
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020		 Listed
Investments
2021
£
13,922
3,225
17,147
17,147
13,922		 Listed
Investments
2020
£
17,922
4,000
13,922
13,922
17,922

The historical cost of the Investment was £16,479 and there were no investment assets outside the UK.

14. STOCKS

Stocks 2021
£
1,736		 2020
£
1,775

PAGE 19

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Funding for events
WINGS – Due from Berkshire Guides
Other debtors
REDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
WINGS ‐ refunds due to participants
Amounts due to events
Accrued expenses
MOVEMENT IN FUNDS
At
1 April
2020
Total
Income
£
£
Unrestricted funds
General fund
331,486
142,592
Activity Skills
Development
8,781
‐
WINGS
4,881
‐
Project Africa
4,651
30,267
Roger King
International Fund
18,098
14,775
New Growth Fund
15,000
‐
Activity Permit Fund
20,000
‐
402,897
187,634
Restricted funds
Michael Nightingale
Community Reserve
Fund
3,643
‐
Special Needs
Reserve Fund
5,610
‐
Berkshire Supporters
of Scouting
25,242
751
34,495
751
TOTAL FUNDS
437,392
188,385		 2021
£
‐
31,500
1,189
32,689
2021
£
68,660
14,031
4,740
87,431
Total
Expenditure
£
(161,785)
‐
‐
(11,000)
‐
(2,000)
(352)
(175,137)
(275)
(1,000)
(1,275)
(176,412)		 2021
£
‐
31,500
1,189		 2020
£

14,397

‐

506
14,903
2020
£

‐

25,922

10,075
35,997
Investment
Gains/
Transfers
At
31 March
2021
£
(2,352)
309,941
‐
8,781
‐
4,881
‐
23,918
‐
32,873
2,000
15,000
352
20,000
‐
415,394
‐
3,643
‐
5,335
3,225
28,218
3,225
37,196
3,225
452,590
32,689
2021
£
68,660
14,031
4,740
87,431

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

17. MOVEMENT IN FUNDS

PAGE 20

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS (continued)

Comparatives for movement in funds

Unrestricted funds
General fund
Activity Skills
Development
WINGS
Project Africa
Roger King
International Fund
New Growth Fund
Activity Permit Fund
Restricted funds
Michael Nightingale
CRF
Special Needs
Reserve Fund
Berkshire Supporters
of Scouting
TOTAL FUNDS		 At
1 April
2019
£
256,599
8,781
4,881
4,651
19,398
15,000
20,000
329,310
3,743
5,610
28,526
37,879
367,189		 Total
Income
£
997,266
‐
‐
‐
‐
‐
‐
997,266
‐
‐
2,016
2,016
999,282		 Total
Expenditure
£
(911,770)
(1,300)
(10,000)
(609)
(923,679)
(100)
(1,300)
(1,400)
(925,079)		 Investment
Gains/
Transfers
(10,609)
‐
‐
‐
‐
10,000
609
‐
‐
‐
(4,000)
(4,000)
(4,000)		 At
31 March
2020
£
331,486
8,781
4,881
4,651
18,098
15,000
20,000
402,897
3,643
5,610
25,242
34,495
437,392

The above Designate (Unrestricted) and Restricted funds are available for consideration as a means of funding as follows:

General Funds are the County funds that finance the activities of Berkshire County Scout Council.

Activity Skills Developments fund courses which encourage the development of enhanced skill sets.

WINGS assists the development of future WINGS events.

Project Africa provides support to two communities in Africa in a number of ways.

Roger King International Fund assist leaders and young people when attending International events.

New Growth Fund has been set up this year to recognise that an increased amount of funding is necessary to start each new section. Accordingly £1000 is available by way of grant to new starts.

Activity Permit Fund is the second new fund to be established in the year to support volunteers to enable them to gain the permits necessary to deliver Scouting activities.

PAGE 21

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS (continued)

Restricted Funds

Michael Nightingale Community Reserve Fund provides funding to allow Scouting in Berkshire to reach out to the local communities in the County.

Special Needs Reserve Fund is available in support of special needs within scouting in Berkshire.

Berkshire Supporters of Scouting supports applications from young people to enable them to participate and benefit from the opportunities provided through Scouting in the County.

18. ANALYSIS OF NET ASSETS BY FUND

Fixed Assets
Investments
Current Assets
Current Liabilities
Fund balance
2020 Comparative
Fixed Assets
Investments
Current Assets
Current Liabilities
Fund balance		 Restricted
Funds
£
‐
17,147
20,049
‐
37,196
Restricted
Funds
£
‐
13,922
20,573
34,495		 Unrestricted
Funds
£
2,204
‐
500,621
(87,431)
415,394
Unrestricted
Funds
£
2,938
‐
435,956
(35,997)
402,897		 2021
Total
£
2,204
17,147
520,670
(87,431)

452,590
2020
Total
£
2,938
13,922
456,529
(35,997)

437,392

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

PAGE 22

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

20. FINANCIAL INSTRUMENTS

INANCIAL INSTRUMENTS
2021 2020
£ £
Financial assets measured at amortised cost 500,621 454,348
Financial assets measured at fair value 17,147 13,922
Financial liabilities measured at amortised cost 87,431 35,997

The charities' income, expense, gains and losses in respect of financial instruments are summarised below:

Financial assets measured at amortised cost 1,544 2,940
Financial assets measured at fair value 751 972

Financial assets measured at amortised cost comprise debtors and cash equivalents.

Financial assets measured at fair value are investments.

Financial liabilities measured at amortised cost comprise other creditors and accruals

PAGE 23