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2023-03-31-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 2023

BERKSHIRE COUNTY SCOUT COUNCIL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 three 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 2715 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 a significant increase over the last year of 5% in youth membership we are recovering well from the Covid pandemic and 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 2023

Achievement and performance

It has been an exciting year for Scouting in Berkshire as we continue to increase the number of young people benefitting from the vast range of programme activities delivered in our 110 Scout Groups and Explorer Scout Units.

We have increased our membership over the year by some 5%, with increases in the Beaver, Scouts and Explorer Scout Sections, as we rapidly regain new members lost over the Covid pandemic period. In addition, many new Squirrel Dreys are being opened for young people aged 4 to 6. In supporting this growth, we employed an additional part time Local Development Officer.

The County continues to provide and facilitate activity permit training to enable leaders to deliver adventurous activities to young people.

The County organised and ran a very successful Jamboree in the Alps in the Summer of 2022. 130 Explorers and Network members supported by 70 adult volunteers enjoyed an active programme of land and waterbased activities, along with cultural visits and community work.

The County continues to support high quality mandatory, specific and targeted training for our leaders, and continues to achieve the national targets for compliance on safety and safeguarding mandatory training.

The County, in valuing our Trustees held a County Workshop to support, and help them in their difficult roles. The Workshop was attended by over 100 Trustees.

The hard work of our adult volunteers over the past year, has been remarkable, and puts us in a very good place to further develop Scouting in the County over the coming year.

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 is invaluable in assisting us to meet our responsibilities as an employer.

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.

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.

PAGE 2

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

As at 31 March the reserves comprise the General Fund including designated funds, totalling £270,357 (2022: 309,144) in addition to Restricted Funds totalling £36,576 (2022: 37,366). 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 £29,545 (2022: £30,163). 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 £184,746 (2022: 208,030) 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 2023. 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 Council is the County Subscription, which is collected with the HQ subscription. The County Subscription for the 2022/2023 was set at £16.80 per person (2021/2022: £11.80) and generated income of £113,824 (2021/2022: £92,665).

Overall the County recorded a net deficit for the year of £39,577 (2022: £106,080). The deficit was the result of strategic investment in Berkshire Scouting.

Future Plans

The main tasks of the County during much of this coming year will be to support our leaders, as well as Groups and Districts, in a major National transformation in the way we volunteer.

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, planned opening up of further new Sections and Groups, and the continued introduction of the new Squirrels Section, 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 Trustee Boards

A County Covid Recovery fund was 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 is supporting two Jamboree Units for the World Scout Jamboree in South Korea in 2023, as well as a patrol on Roverway 2024

PAGE 3

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The County will commence work on organising the next WINGS camp jointly with Girlguiding Royal Berkshire, following the cancellation of the previous WINGS due to Covid restrictions.

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.

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 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.

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 Nationwide Building Society Skipton Building Society

Risk review

Berkshire County is led by the County Commissioner and managed by the County Trustee Board. 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.

PAGE 4

BERKSHIRE COUNTY SCOUT COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The County Trustee Board 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 Trustee Board 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 2023

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 Conor Chippendale County Youth Commissioner (From 7 March 2023)

Nominated by the County Commissioner

Pete Jeffreys Deputy County Commissioner (until July 2022) Stuart Ford District Commissioner, Windsor and Eton Marc Brunel Walker GSL, 1[ST] Crowthrone Simon Pickett Deputy County Commissioner (Programme) From July 2022 Megan Currie District Cub Scout Leader, South Berkshire (From July 2022)

Elected Members

Erica Hunter GSL, Pinkneys Green Robin Kent GSL, 89[th] Reading Pete Smith County Executive Committee Member (until July 2022) Andy Williamson County Executive Committee Member Ian May Assistant County Commissioner (International)

Co-opted members

Moya Taylor Manager of County Safety ASU Xavier Davis Deputy County Youth Commissioner (From 7 March 2023)

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 2023

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 30 June 2023 and signed on their behalf by

Ian Aitken Chairman and Trustee

PAGE 7

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 2023, 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: 3 July 2023

PAGE 8

BERKSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MARCH 2023

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
TOTAL
EXPENDITURE ON
Raising funds
5
Charitable activities
6
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
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
£
195,629
594
2,679
113,824
1,941
-
314,667
2,891
166,937
2,449
-
-
1,761
30,893
11,021
-
28,000
-
67,930
22,598
18,974
353,454
-
(38,787)
309,144
270,357		 Restricted
Funds
£
-
-
-
-
-
506
-
506
-
-
-
-
-
-
172
-
-
-
-
-
-
-
172
(1,124)
(790)
37,366
36,576		 Total
Funds
2023
£
-
195,629
594
2,679
113,824
2,447
-
315,173
2,891
166,937
2,449
-
-
1,761
31,065
11,021
-
28,000
-
67,930
22,598
18,974
353,626
(1,124)
(39,577)
346,510
306,933		 Total
Funds
2022
£
6,678
642
946
1,855
92,665
1,882
6,502
111,170
2,364
15,764
1,844
12,031
8,048
62
54,142
2,675
617
19,500
1,608
53,116
18,589
28,139
218,499
1,249
(106,080)
452,590
346,510

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

PAGE 9

BERKSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET

AT 31 MARCH 2023

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
TOTAL ASSETS LESS
CURRENT LIABILITIES
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
£
9,952
-
9,952
384
987
336,192
337,563
77,158
260,405
270,357
270,357		 Restricted
Funds
£
-
17,272
17,272
-
-
19,304
19,304
-
19,304
36,576
36,576		 Total
Funds
2023
£
9,952
17,272
27,224
384
987
355,496
356,867
77,158
279,709
306,933
306,933
193,527
-
4,881
25,107
11,842
15,000
20,000
270,357
3,643
3,388
29,545
36,576
306,933		 Total
Funds
2022
£
7,989
18,396
26,385
1,060
987
454,858
456,905
(136,780)
320,125
346,510
346,510
208,030
8,781
4,881
25,107
27,345
15,000
20,000
309,144
3,643
3,560
30,163
37,366
346,510

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

PAGE 10

BERKSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET (CONTINUED) AT 31 MARCH 2023

The financial statements were approved by the Board of Trustees on 30 June 2023 and were signed on its behalf by:

………………………………………………….

I Aitken – Trustee

Natalie Greenstreet - Trustee

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

PAGE 11

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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.

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

PAGE 12

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 2023

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 2023

2. DONATIONS AND LEGACIES

Donations
NVESTMENT INCOME
Deposit account interest
Investment income		 2023
£
-
2023
£
1,941
506
2,447		 2022
£
6,678
2022
£
1,009
873
1,882

3. INVESTMENT INCOME

4. INCOME FROM CHARITABLE ACTIVITIES

Subscriptions are shown net of the Headquarters payment of £302,082 (2022: £275,965).

5. RAISING FUNDS

Raising donations and legacies
Promotions and publications
Badge costs		 2023
£
2,215
676
2,891		 2022
£
1,688
676
2,364

PAGE 15

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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
Grants
World Jamboree
Startup Grants
IT costs
Other resources
expended
2022 Comparatives		 Direct
costs
£
166,937
2,449
-
-
1,761
11,021
-
67,930
-
-
-
-
250,098
95,765		 Grant
funding of
activities
(see note
7)
£
-
-
-
-
-
-
-
-
31,065
-
28,000
-
-
59,065
73,642		 Support
costs (see
note 8)
£
-
-
-
-
-
-
-
-
-
-
-
22,598
18,974
41,572
46,728		 2023
Totals
166,937
2,449
-
-
1,761
11,021
-
67,930
31,065
-
28,000
22,598
18,974
350,735		 2022
Totals
£
15,764
1,844
12,031
8,048
62
2,675
1,608
53,116
54,142
617
19,500
18,589
28,139
216,135

7. GRANTS PAYABLE

Grants
Startup Grants		 2023
£
31,065
28,000
59,065		 2022
£
54,142
19,500
73,642

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 2023

8. SUPPORT COSTS

IT costs
Other resources
expended
2022 Comparatives		 Management
£
22,598
8,297
30,895
36,122		 Depreciation
£
-
136
136
192		 Governance
Costs
£
-
10,541
10,541
10,414		 2023
Totals
£
22,598
18,974
41,572
46,728		 2022
Totals
£
18,589
30,503
49,092

Included within Governance costs are Independent examiners fees of £4,740 (2022: £4,740).

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

Reimbursed expenses paid during the year totalled £4,988 (2022 £1,819), in respect of travel, subsistence, postage, stationery and other costs incurred by six (2022: six) Trustees.

10. STAFF COSTS

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

Administration and Charitable Services 2023
4		 2022
3

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

Staff costs comprise of gross salaries of £67,930 ( 2022: £53,116 ) including pension contributions of £3,094 (2022: £3,093 ).

PAGE 17

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVIITES

2022 figures
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
County Section Events
Badge Sales
DoE income
Subscription
Investment income
Other income – CJRS grants
Total
EXPENDITURE ON
Raising funds
Charitable activities
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
Other resources expended
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
6,678
642
946
1,855
92,665
1,009
6,502
110,297
2,364
15,764
1,844
12,031
8,048
62
52,190
2,675
617
19,500
1,608
53,116
18,589
28,139
216,547
-
(106,250)
415,394
309,144		 Restricted
Funds
£
-
-
-
-
-
873
873
-
-
-
-
-
-
1,952
-
-
-
-
-
-
-
1,952
170
37,196
37,196		 Total
Funds
£
6,678
642
946
1,855
92,665
1,882
6,502
111,170
2,364
15,764
1,844
12,031
8,048
62
54,142
2,675
617
19,500
1,608
53,116
18,589
28,139
218,499
1,249
(106,080)
452,590
346,510

PAGE 18

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Earleywood
Campsite
£
126,415
-
126,415
126,415
-
126,415
-
-		 General
Equipment
£
25,024
5,438
30,462
17,035
3,475
20,510
9,952
7,989		 Totals
£
151,439
5,438
156,877
143,450
3,475
146,925
9,952
7,989

13. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 April 2022
Revaluations
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Listed
Investments
2023
£
18,397
(1,124)
17,272
17,272
18,397		 Listed
Investments
2022
£
17,147
1,249
18,397
18,397
17,147

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

14. STOCKS

Stocks 2023
£
384		 2022
£
1,060

PAGE 19

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
£
Other debtors
987
REDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
WINGS - refunds due to participants
-
Subscriptions in advance
61,243
Amounts due to events
41,389
Accrued expenses
4,740
107,372
MOVEMENT IN FUNDS
At
1 April
2022
Total
Income
Total
Expenditure
£
£
£
Unrestricted funds
General fund
208,030
314,667
(308,221)
Activity Skills
Development
8,781
WINGS
4,881
Project Africa
25,107
Roger King
International Fund
27,345
(15,503)
New Growth Fund
15,000
(28,000)
Activity Permit Fund
20,000
(1,730
309,144
314,667
(353,454)
Restricted funds
Michael Nightingale
Community Reserve
Fund
3,643
Special Needs
Reserve Fund
3,560
(172)
Berkshire Supporters
of Scouting
30,163
506
-
37,366
506
(172)
TOTAL FUNDS
346,510
315,173
(353,626)		 2023
£
987		 2022
£
987
2022
£
32,883
-
99,157
4,740
136,780
Investment
Gains/
Transfers
At
31 March
2023
£
(20,949)
193,527
(8,781)
-
4,881
25,107
11,842
28,000
15,000
1,730
20,000
-
270,357
3,643
3,388
(1,124)
29,545
(1,124)
36,576
(1,124)
306,932

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 2023

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
2021
£
309,941
8,781
4,881
23,918
32,873
15,000
20,000
415,394
3,643
5,335
28,218
37,196
452,590		 Total
Income
£
109,108
-
-
1,189
-
-
-
110,297
-
-
873
873
111,170		 Total
Expenditure
£
(190,678)
-
-
-
(5,528)
(19,500)
(841)
(216,547)
-
(1,775)
(177)
(1,952)
(218,500)		 Investment
Gains/
Transfers
(20,341)
-
-
-
-
19,500
841
-
-
-
1,249
1,249
1,249		 At
31 March
2022
£
208,030
8,781
4,881
25,107
27,345
15,000
20,000
309,144
3,643
3,560
30,163
37,366
346,510

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 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 for Squirrels and Beavers and £1,500 is available for new starts for Scouts and Explorers.

Activity Permit Fund is established to support volunteers to enable them to gain the permits necessary to deliver Scouting activities. This fund has been increased from 50% of the cost of the course to 75% of the cost of the course.

PAGE 21

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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
2022 Comparative
Fixed Assets
Investments
Current Assets
Current Liabilities
Fund balance		 Unrestricted
Funds
£
9,952
-
337,563
(77,158)
270,357
Unrestricted
Funds
£
7,989
-
437,935
(136,780)
309,144		 Restricted
Funds
£
17,272
19,304
-
36,576
Restricted
Funds
£
-
18,396
18,970
-
37,366		 2023
Total
£
9,952
17,272
356,867
(77,158)
306,933
2022
Total
£
7,989
18,396
456,905
(136,780)
346,510

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

PAGE 22

BERKSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

20. FINANCIAL INSTRUMENTS

INANCIAL INSTRUMENTS
2023 2022
£ £
Financial assets measured at amortised cost 337,563 454,858
Financial assets measured at fair value 17,272 18,396
Financial liabilities measured at amortised cost 107,372 103,897

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

Financial assets measured at amortised cost 1,941 1,009
Financial assets measured at fair value 506 873

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