2020-12-31-accounts

Scouts Hampshire HAMPSHIRE COUNTY SCOUT COUNCIL ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Registered Charity Number: 1015788

HAMPSHIRE COUNTYSCOUT COUNCIL TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 President Nigel Atkinson Esq. Lord-Lieutenant of Hampshire Lady Mary Fagan LG DCVO Mr Simon Mccowan Past Presldent Deputy Presidents Vice Presidents Lady Louisa Portal MBE DL Sir Michael Colman BT Mr Bill Brown Mrjohn Derben OBE Mr Michael Drew Mr Roy Farmers MBE JP Mr Adam Jollans MBE Mr lan Greig Mr Andrew Kent Mr John Mason Mr Richard Merefield Mr Peter Moody Mr James Rooke Mr Russell Parke MBE Mr Tony Sears Mr Peter Tudor Mr Ken Sherman Mr David Whittington Membership of the County Board of Trustees Ex Officio: _ County Chair County Commissioner County Treasurer County Secretary Mr Paul Bell Commander Martin Mackey Royal Navy Mr Anthony Gosden Mr Paul O'Beirne (to 18 Oct 2020) Mr James Redfearn (from 18 Oct 2020) Mr Peter Marcus County Youth Commissioner Elected Members: _ Deputy County Chair North Cluster Representative Mr Tom Bell Mr Andrew Cullen (to 18 Oct 2020) Mr Harrison Gorst (from 18 Oct 2020) Mr Leslie Farrington Mrs Jackie Noakes South East Cluster Representative South West Cluster Representative Central Cluster Representative Nomlnated members: . Mr David Whittington (from 18 Oct 20201 Miss Megan Bailey (to l December 2020) Miss Chloe Foster (from 18 Oct 2020) Mr Michael McHugh Ito 18 Oct 2020) Co-opted by the Trustees: . Mr John Stevens (Chair- Growth & Development Committee) (to 18 Oct 2020) Mr Kerie Wallace {Assistant County Commissioner- Ferny Crofts) {to 18 Oct 2020) Ms Donna Bennett (from 18 Oct 2020) Mr Peter Knott {from 18 Oct 2020) Mr Martin Rudd The Charity Trustees of Hampshire County Scout Council are the ex-officio, nominated. elected and co-opted members (all voting) of the Counfy Board of Trustees. In accordance with the policy of encouraging youth participation. the following County Youth Council representatives {under 181 have also been elected to attend and participate, but do not vote, in Board meetings- _ Daniel Cooper, Joseph Dawson and Haydn Allen. The County Commissioner and County Chairman are ex-officio members of all sub-committees.

HAMPSHIRE COUNTYSCOUT COUNCIL TRUSTEES, REPOR T FOR THE YEAR ENDED 31 DECEMBER 2020 Principal Appointments (at 31 December 2020> Name Appolntment County Commissioner County Youth Commissioner Deputy County Commissioner Deputy County Commissioner - Programme Deputy County Commissioner - Adult Support County Growth and Development Lead Assistant County Commissioner - D of E & Awards Assistant County Commissioner - Explorer Scouts Assistant County Commissioner - Beaver Scouts Assistant County Commissioner - District Support Central cluster Assistant County Commissioner - External Relations Assistant County Commissioner - District Support North Cluster Assistant County Commissioner - Programme Assistant County Commissioner - Hampshire Scouts Expeditions Assistant County Commissioner - Cub Scouts Assistant County CommiSSioner - Programme Assistant County Commissioner - Media & Communications Assistant County Commissioner - Adventure & Permits Assistant County Commissioner - International Activities Assistant County Commissioner - Inclusion Assistant County Commissioner - Ferny Crofts Cdr Martin Mackey RN Mr Peter Marcus Mr Martin Rudd Mrs Teresa Ginn Mrs Donna Kerrigan Mr Keith Hawkins Mr Michael Baxter Mr Andrew Chatwin Mr Michael Collins Mr Colin Floyd Mr lan Greig Mr Paul Hedges Mr Adam Jollans Mr James Kelly Mr Simon Mainwaring Mr Ray Noice Mr Sam Poole Mr Dave Pannell Mr Julian Sore Mrs Lynn Tatavossian Mr Kerie Wallace Mrs Susan Brakewell Mr Michael McHugh Mr Russ Parke Ms Sara Sullivan Mr Jon Whitaker County Chaplain Chair- Ferny Crofts Management Committee County Appointments Advisory Committee Secretary Hampshire Scouts in Hospitals Chair- County Appointments Advisory Committee Hampshire Scouts, Ferny Crofts, Beaulieu Road, Beaulieu, Hampshire. S042 7YQ Tel: [phone] Email: Website: ww Hampshire Twitter: @hampshirescouts shiresc Rogistered Charity Number: 10 15788 Scout Association Registration Number: 120 Principal Bankers.. HS8C 8ank PLC. Winchester Branch Auditors: Martin and Company Audit Limited, 25 St Thomas Street, Winchester, S023 9HJ Custodian Trustees: The Scout Association Trust Corporation

HAMPSHIRE COUNTYscouf COUNCIL TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 The Trustees present their report and the audited financial statements of the charity for the year ended 3 1st December 2020. PRINCIPAL OPERATING AcrivmES Hampshire County Scout Council {"the Council")'s principal purpose is to support a quality programme of activities, events and expeditions that allow young people in Hampshire to achieve their full potential in a spirit of fun and adventure. In working to achieve this purpose. its main operating activities fall into the following areas: Artlvltles Providing support to Scouting in Hampshire and funding the further development of Scouting across the County so that a range of events, expeditions and activities both at the County and at the District levels can be provided by adult volunteers and young leaders. County AduTrt Support and Training In accordance with the Scout Association's policy on adult training, safeguarding and inclusion, training is provided at County level with a full range of training provided or supported by a dedicated team of, training advisers, safeguarding awareness coordinators and inclusion advisers. Femy Crofts Scout Actsvity Centre Providing a high quality outdoor experience with a wide range of activities to youth groups Using the site and pursuing a programme of redevelopment to improve facilities. FUNDAMEKfALS OF SCOUTING Purpose. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. Method. Scouting uses a method. which is young people in partnership with adults: Enjoying what they are doing. learning by doing. participating in varied and progressive activities; making choices for themselves; taking responsibility for their own actions: working in groups: taking increasing responsibility for others; taking part in activities outdoors; sharing in prayer and worship; and making and living out their Scout Promise. Values. Scouts are guided by these values: integrity, respect, care, belief and cooperation

HAMPSHIRE COUNTYscouf COUNCIL TRUSTEES. REPOR T FOR THE YEAR ENDED 31 DECEMBER 2020 On I September 2017. the County Commissioner set out his vision and priorities for the County. His vision was then and remains the same today ' fo make Scouting in Hampshire even better'and his four priorities are:_ Prlorlty I: ehildpmtection. To make sure that everyone's DBS is completed on time and also ensure that all adults in Hampshire Scouts complete safeguarding. safety and. where required. first aid training as soon as possible after joining and that they stay in date. PrlorTty 2: Aduftjoumey. Ensuring that new adults are inducted swiftly. understand what they need to learn to carry out their role effectively, can easily access the training they need to support that learning. are supported throughout their time in Scouting and have a great experience. Priority 3: Proqramme. Ensuring that every young person experiences a great programme and has access to as many events as possible during their time in Scouts. Let them choose what they want to get involved in by ensuring they know about everything that is going on in their group, district, county. nationally and internationally. All young people should know about event5 Outside of their group or unit with details passed on by their leaders: opportunities for adventure should not be denied to them. Priority 4: Gmth Continue to grow by dealing with waiting lists. encouraging young people and adults to stay. exploiting new opportunities, and sell the benefits of being a Scout. The County Commissioner's report on page 9 provides an overview of the achievements of 2020 and our plans for the future. Under the Charities Act 20 1 I, the Council is required to demonstrate that its aims are for the public benefit. The Trustees confirm that they have taken account of the Charity Commission's general guidance on public benefit. Our assessment is that we have met the public benofit critcria undor both the advancement of education and the advancement of citizenship and community development headings. rRucfuRe GOVERNANCE AND MANAGEMENT The Council is established under the governing instruments of The Scout Association ("The Association"), which are common to all Scout organisations. These consist of the Royal Charter. which in turn gives authority to the Bye Laws of the Association and the Policy. Organisation and Rules of the Association. The Council, which is registered as an educational charity, is managed by the County Board of Trustees (referred to as "The Board" having formerly been referred to as the "The County Executive Committee"). the members of which are the Charity Trustees of the Council. Hampshire adopted the new title for it5 trustee th board at its AGM on 18 October 2020. The Board is accountable to the Scout Council. Thc Board comprises threc officcrs; thc Chair. Trcasurcr and Secretary, togcthcr with thc County Commissioner, up to six nominated adult post holders and up to six elected representatives. Elected members of tho Board are appoint@d 3t tho annual mooting by the Counc¥l as a whole and will genorally have pr@viou£ly

HAMPSHIRE COUNTYscouf COUNCIL TRUSTEES, REPOR T FOR THE YEAR ENDED 31 DECEMBER 2020 served in at least one senior uniformed County capacity. In accordance with The Scout Association Policy. Organisation and Rules, they will be expected to attend Scout Association executive training within a short time of appointment unless they have already completed this in respect of another Scout Executive appointment. The Board's Responsibilities In addition to supporting the County Commissioner and the County Leadership Team in the conduct of their responsibilities. members of the Board must act collectively as charity trustees of the Council. and in the best interests of its members to: Comply with the Policy. Organisation and Rules of The Scout Association. Protect and maintain any property and equipment owned by andlor used by the Council. Manage the Council's finances. Provide insurance for people. propety and equipment. Provide sufficient resources for Scouting to operate. This includes. but is not limited to, supporting recruitmenL other adult support, and fundraising activities. Promote and support the development of Scouting in the local area. Manage and implement the Safety Policy locally. Ensure that a positive image of Scouting exists in the local community. Appoint and manage the operation of sub-committees, including appointing Chairs to lead the sub-committces. Ensure that Young People are meaningfully involved in decision making at all levels Within the County. The opening. closure and amalgamation of Districts. the County Scout Network and Scout Active Support Units in the County as necessary. Appoint and manage the operation of an Appointments Advisory Committee, including appointing an Appointments Committee Chair to lead it. To assist in meeting its responsibilities. the Board is supported by the following which report to it at each meeting: The County Leadership Team The County Finance Sub-committee The County Grants Sub-committee The County Digital Sub-committee Ferny Crofts Management Committcc

HAMPSHIRE COUNTYscouf COUNCIL TRUSTEES. REPOR T FOR THE ￿AR ENDED 31 DECEMBER 2020 Risk and Intemal Control The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include a Financial Procedures Manual and a Risk Register which identifies operational, financial and reputational risks to its existence. The Council benefits from the Scout Association's comprehensive insurance policie5 and purchdses property and other insurance to ensure that insurable risks are covered. Grants The Council aim5 to provide appropriate resources to enable all young people in Hampshire to undertake Scouting activities. expeditions and training irrespective of their background, financial ability or special needs. It also aims to support adult training. Although few grants were awarded during 2020 because of the Covid- 19 pandemic, the Board has since the year-end approved funding for a Coronavirus Recovery Grants programme available to support Scout Groups in Hampshire suffering from financial difficulty to continue providing effective scout activities. 2020 Financial Review Unsurprisingly. in light of the Coronavirus pandemic and in line with the Scout Association's direction for all scouting, all face to face scout meetings, activities and events were suspended on 17 March 2020 and the Ferny Crofts Activity Centre was closed or operated at a much-reduced level during occasions when national Coronavirus restrictions required for the rest of the year. In consequence. the result for the year to 31 December 2020 was a deficit of £123.544 {2019- surplus of £47,092). Unrestricted funds at 31 December 2020 were £1.481.299 (including designated funds of £l.157.045) with restricted funds of £6.231. Membership subscription income in 2020 was close to budget reflecting the 4.3% increase in fees advised to Districts in September 2019. Much of the County supportand trainingduring the year had to be provided remotely by videoconferencing. Substantially reduced travel and meeting costs produced a significant saving against the budget and in September the Board of Trustees decided that the projected savings should be passed back to Groups by means of a £67,886 rebate of 2020121 membership fees, to be offset against the 2021r22 fees payable in April 2021. Turnover and Resources expended during the year on County Activities were also much lower than the year before. partly because the comparative figures for 2019 were unusually high. reflecting the World Scout Jamboree in the USA and the County's own expedition to the USA (Project19) which had taken place in summer 2019. Coronavirus restrictions meant that Ferny Crofts Activity Centre was only able to provide limited socially distanced activities and non-scout camping fora short period inthe summer. As a result. it had no income from schools and its turnover was only £38,054 {2019 - £578.446). Steps were taken to reduce costs wherever possible. and the centre received hospitality and other government grants which. together with JRS (Furlough) receipts contributed £93,362 to offset its cost. However, the result for the year was a loss of £163.749.

HAMPSHIRE COUNTYSCOUT COUNCIL TRUSTEES'REPOR T FOR THE YEAR ENDED 31 DECEMBER 2020 Reserves Poll The County's policy is to hold sufficient resources to continue the charitable activities of the County should a substantial shortfall in income or fundraising activities occur. In applying this policy, the Board has taken account of the significant business risks associated with the operation of the Ferny Crofts Activity Centre and has adopted a methodology for assessing the amount required based on the size of Its activities. Following the review of reserves undertaken in 2019 the Board has continued to redefine the application of various designated reserves and to monitor their use. Inevitably the impact of the coronavirus has reduced opportunities to apply some of these. However. the Board has decided that an initial £50,000 funding for the Coronavirus Recovery Grants programme should come from the Mrs W S Hayward Legacy Fund. The loss at Ferny Crofts during 2020 has all but eliminated its reserve fund and the continued reduced level of its activities in 2021 is likely to further erode the County's total reservcs. At its meeting on 18 May the Board approved the transfer of £IOO,000 previously held as the Additional Activity Provision Fund to the Ferny Crofts Fund. Members of Hampshire Scouts are fortunate that the County's historically prudent approach to reserves has enabled it to withstand the financial impact of the pandemic and provide financial support to Groups in diff iculty. Investment Pollcy The County's investible funds are represented principally by its designated funds and by Sections. and Activities. working capital. The trustees have therefore adopted a low-risk investment policy and funds are held with commercial banks, building societies. charity banks ICCLA) and Scout Association Short Term Funds. Considering the uncertainties surrounding the current pandemic, the trustees believe this policy continues to be appropriate. The Board continues to provide support to all the volunteers who give so generously of their time to enable scouting in the County to thrive. even during the pandemic and look for4vard to the resumption of face-to-face scouting once it is permitted. Paul Bell County Chairman James Redfeam County Secretary 18 May 2021

HAMPSHIRE COUNTYSCOUT COUNCIL TRUSTEES. REPOR T FOR THE YEAR ENDED 31 DECEMBER 2020 Hampshire Scouts County Commissionerfs Annual Report What a difference a year makes. At the end of 2019 we celebrated a year full of amazing activities and the news that Hampshire Scouts had more adults and young people than ever before. Then, on 17 March 2020, Covid-19 took over all of our lives and Scouting, as we knew it, came to a halL However, we are nothing if not resilient and it wasn't long before Scouting was back in a variety of new forms be it online or through the post. One only needed to see the smiles on the faces of our Scouts on Zoom and on the few occasions we were able to get back to face-to-face Scouting to know what an impact we were making.we remained a force for good providing support, adventure and challenge for young people throughout the pandemic which we're hugely proud of. To provide our young people with new ways of Scouting. our adultvolunteers showed ingenuity. agility and leadership in ways that few had tried before. At the County levelweran webinars and online training to support Our volunteers not only in Hampshire, but more widely across the country. We also ran some major events online which attracted thousands of people. We held all Our meetings online including, for the first time ever, our AGM. Across the County we saw more people attend AGMS than have ever done when held face-to-face. We hope to take much of what we learned in 2020 forward into the future because. whilst it was not all good. it was also not all bad. I was incredibly proud at how many of our volunteers were recognised for their amazing work. A record number were awarded Commissioner's Commendations with other volunteers receiving spccial awards during our 'volunteer's week. and for being our 'heroes'. Plus, the national roll of honour published in March 2021, saw more adult volunteers than ever in Hampshire receive good service awards throughout 2020 including a bumper number earning the very highest ones: six Silver Wolfs, seven Bars to the Silver Acorn and eight Silver Acorns. This year'scensus showed an expected drop in the adults and young people actively Scouting in Hampshire. but we remained the largest Scouting County in the UK. For 202 1. we've set ourselves an incredible challenge which is to recover our numbers back to where they were last year (26.004) through our

Bounceback campaign. It will focus on encouraging those who left during the pandemic to re-join, to retain

our current members and. using all the tools available to us. to recruit even more new adults and young people. This will take a huge effort. but we're confident that we have the ability to achieve thaL To be a Scout in 2020 was one of the most unusual and toughest experiences of our lifetimcs but through the herculean efforts of our adult volunteers and young people. we will #Bounceback in 2021. Martin Mackey County Commissioner Hampshire Scouts

HAMPSHIRE COUNTYscouf COUNCIL TRUSTEES, REPOR T FOR THE YEAR ENDED 31 DECEMBER 2020 rATEMENT OF TRusfEES' 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 PracLice). The law applicable to charities in England & Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently: Observe the methods and principles in the Charitics Statement of Recommended Practice (SORP 2019) (FRS102); Make judgements and estimates that are reasonable and prudenL State whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements; Prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Council and enable them to ensure that the financial statements comply with the Charities Act 20 1 I, 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 the Board of Trustees on 18 May 2021. and signed on their behalf by: Anthony Gosden. County Treasurer 10

INDEPENDENTAUDITOR'S REPORT TO THE TRUSTEES OFHAMPSHIRE COUNTYscour COUNCIL Opinion We have audited the financial statements of Hampshire County Scout Council (the 'charity') for the year ended 31 December 2020 which comprise the Statement of Financial Activities. the Balance SheeL Cash Flow Statement and notes to the financial statements. including a Summary of significant accounting policies. The financial reporting framp.work that has bpp.n aDDlied in thp.ir preparation is aDDlicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 December 2020, and of its incoming resources and application of resources, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charity's ability to continue as going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant Sections of this report, Other Infomiatlon The trustees are responsible for the other information. The other information comprises the information included in the trustees, annual report. other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance concl usion thereon.

INDEPENDENfAUD/foR'S REPOR T TO THE TRUS7EES OFHAMPSHIRE COUNTYscour COUNCIL In connection with our audit of the financial statements. our responsibility is to read the othcr information and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If. based on the work we have performed, we conclucle that there is a materlal mlsstatement of Lhis olher Informatlon, we are required to report that fact. We have nothing to report in thi5 regard. Matters on whlch we are required to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: the information given in the financial statements is inconsistent in any material respect with the trustees, report: or sufficient accounting records havc not been kept: or the financial statements are not in agreement with the accounting records; or we have not received all the information and explanations we require for Our audit. Responsibilities of trustses As explained more fully in the trustees, responsibilities statement [set out on page 11], the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charify or to cease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audlt of the flnanclal statements We have been appointed as auditor under section 144 of the Charities Act 20 1 l and report in accordance with regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurancc is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UKJ will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 12

INDEPENDENTAUDITOR'S REPOR T TO THE TRUSTEES OFHAMPSHIRE COUNTYscour COUNCIL Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: We obtained an understandinq of the legal and reoulatory framework applicable to the charity via discussions with the trustees and our previous knowledge of the charity. This identified that the most significant laws and regulation5 relate to the form and content of the financial statements such as the Charities Act 2011, the Charities SORP (FRS 1021 and Financial Reporting Standard 102. The charity complies with these law5 and regulations by using appropriately qualified professionals to prepare the financial statements. As part of our planning process we assessed susceptibility of the charity's financial statements to material misstaternents. including how fraud might occur by making an assessment of the key risks. The key risks identified in respect of the Hampshire County Scout Council are revenue recognition and the correct allocation of incoming and outgoing resources between restricted and unrestricted funds. The trustees confirmed no actual, suspected or alleged cases of fraud. Based on this assessment we designed our audit procedures to address these key risk areas with an emphasis on testing the incoming resources including grant entitlement and sales cut off and the movement on fund balances in the year. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at. www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Use of our report 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. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work for this report. or for the opinions we have fonned. Martin and Company Audit Limited Statutory Auditors 25 St Thomas Street, Winchester Hampshire S023 9HJ Date. Martin and Company Audit Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. 13

HAMPSHIRE COUNTYSCOUT COUNCIL STA TEMENT OFF/NANC/AL A CTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020 Total Yearto 31 December 2020 Total Year to 31 December 2019 Unrestrlctsd Restricted Funds Funds Nots Incoming resources Grants and donations received Membership subscriptions Investment income 111.230 178.316 4.647 111.230 178,316 4.647 38.882 225,837 7,583 Total incoming resources from generated fvnds 294.193 294.193 272.302 I ncoming resources from charltsble activities County activities Femy Crofts Scout activity centre 59.439 38.054 59,439 38.054 1.268.260 578,446 Total Incoming resources from charltsble 97.493 97.493 1,846, 706 TOTAL INCOMING RESOURCES 391.686 391.686 2,119,008 Resources expended on charitsble acththles County activities Ferny Crofts Scout activity centre Grants and donations 215.226 295.165 215.226 295.165 1,497,426 556,832 4.839 4.839 17.658 Totsl resources expended in relation to charitable activities 515.230 515,230 2,071,916 TOTAL RESOURCES EXPENDED 515,230 515.230 2.071,916 NEf INCOMING RESOURCES (123.544) (123,544) 47.092 Transfers between funds 783 (783) NEf MOVEMEKf IN FUNDS (122.761) {783) {123.544) 47,092 Funds brought forward at l January 2020 Funds carried forward at 31 December 2020 1.604.060 7,014 1.611.074 1.563,982 13, 14 1,481,299 6,231 1,487.530 1,611,074 The Notes form part of these Financial Statements. 14

HAMPSHIRE COUNTYSCOUT COUNCIL BALANCESHEET ASA T31 DECEMBER 2020 31 December 2020 31 December 2019 Note FIXED ASSErs Tangible assets 713.893 750. 558 cuRRE￿r ASSErs Stocks Debtors Cash at bank and deposits held 25.870 15.034 1.124.345 1.165,249 20.934 17.243 1,111,814 1,149,991 10 CREDITORS: DUE WITHIN ONE YEAR 11 385,612 283,475 NEf cuRRE￿r ASSErs 779.637 866.516 CREDITORS: DUE AFfER MORE THAN ONE YEAR 12 (6,0001 16, OOOJ NEf ASSErs 1,487,530 1.611,074 Represented by.- UNREsfRicfED FUNDS General funds Designated funds 13 13 324.254 1.157.045 279,597 1.324,463 RESTRicfED FUNDS 14 6,231 7,014 TOTAL FUNDS 1.487.530 1.611.074 Approved by the Board of Trustees on 18 May 2021 and sig n their b If by.. County Chairman: Paul Bell County Treasurer: Anthony Gosden The Notes form part of these Financial Statements.

HAMPSHIRE COUNTYSCOUT COUNCIL STA TEMENTOF CASHFLOWS YEAR ENDING 31 DECEMBER 2020 Yearto Year to 31 Dec 20 31 Dec 19 Net cash Inflowl (ouffiow) from operating actlvlths 17.405 {168.638J Investlng actlvltles Purchase of tangible fixed assets Repayment of long term loan (4.874) 170, 489) 120.OOOJ {90,489J (4,874} Increasel (decrease) in cash in the period Cash at l January 2020 (2019) Cash at 31 December 2020 (2019) 12.531 {259, 127J 1.111.814 1.370.941 1.124.345 1,111,814 l. Reconaliation of net incoming resources to net cash inflowl(ouffiow) from operating activitses Net incoming/ (outgoing) resources Depreciation charges (Increasell decrease in stocks (Increase)I decrease in debtors Increasel Idecreasel in creditors (123,544) 47. 092 41,539 70.970 (4,936) (3.557J 2.209 7,918 102.137 (291.061J Net cash infiowl (ouffiow) from operating activities 17,405 {168.638J 16

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES TO THEACCOUNTS FOR 7HE YE4R ENDED 31 DECEMBER 2020 ACCOUNTING POLICIES la) Basis of Preparation The Council constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). the Charities Act 2011 and UK Generally Accepted Accounting Practice. The financial statements have been prepared to give a 'true and fair, view and have departed f rom the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and f air view,. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. The financial statements are prepared on a going concem basis under the historical cost convention. The trustees believe the Council has significant cash reserves to utilise during the current Covid- 19 situation. The financial statements are presented in sterling which is the functional currency of the Council. Fund Accountlng General Funds are unrestricted funds which are available for use at the discretion of thc trustecs in furtherance of the 9eneral objectives of the Council and which have not been dc5ignated for other purposcs. Deslgnated Funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Trustees have discretion over transfers between designated and general funds. Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Council for particular purposes. (c) Incoming Resources Voluntary Income Subscriptions are received on an annual basis for the year to 31 March and are time-apportioned. All other incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the nominal amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Donations are recognised in the year of receipt. No amounts are included in the financial statements for the value of services donated by volunteers. Investment Income Investment income and gains are allocated to the General Fund except where the terms of a restricted grant require them to be allocated to a specific purpose. Interest is accounted for in the period in which the charity is entitled to receive it. 17

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES ro 7HEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 ACCoU￿1NG POLICIES (continued) Deferred Income Income for future County events is deferred and recognised in the year in which the event takes place. Govemment Grants Government grants receivable in respect of revenue items are credited to the statement of financial activities in the period in which they become receivable. (d) Resources Expended All expenditure, including irrecoverable VAT, is accounted for on an accruals basis and has been classified under the heading that aggregates all costs related to the category. except for expenses that relate to future events. Charitable Activities Comprise the costs of running Ferny Crofts Scout Activity Centre. county office administration costs and support for county activities and events. Govemance Costs Comprise the costs incurred in governing the charity. These costs include planning for the future, audit Costs. complying with constitutional and statutory requirements. preparing statutory accounts. satisfying public accountability and the reimbursement to Trustees of expenses incurred whilst carrying out Charity Trustee duties. (e) Tangible fixed assets and depreciation Tan9ible fixed assets costing over £1,000 are capitalised and included at cost including any incidental expenses of acquisition provided that their useful economic life is expected to be greater than one year. Depreciation is calculated so as to spread the cost of assets ovcr their expected useful economic lives as follows: Freehold land and buildings acquired prior to 2008: nil Additions and improvements to freehold buildings subsequent to 2008: at rates varying between S and 20 years on a straight- line basis Equipment. fixtures and fittings: between 3 and 10 years on a straight-line basis Motor vehicles: at 25% on a reducing-balance basis No depreciation is currently charged on the original freehold building or modifications thereto made before 2008 on the basis that the core building is maintained to a high standard appropriate for the use to which it i put. In the opinion of thc Board. the cetimated reaidual valuc not materially different from the carrying amount in the financial statements. Due to the Coronavirus pandemic. the freehold land and buildings have not been in full use and therefore depreciation has been restricted to 5096 for the months from April 2020 to December 2020. Freehold land and buildings are valued at historical cost Given the very restricted use to which the property can be put under the tight planning restrictions imposed within the National Park. it is impossible to prepare an open market valuation of the property and no other valuation basis provides a meaningful figure at which to carry the assets. Stock Stock includes purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. 18

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES TO fHEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 ACCOUNTING POLICIES (continued) (g) Foreign Currencies Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the SOFA. 2 GRA￿rS AND DONATIONS RECEIVED Year to Unrestricted Restricted 31 Dec 20 Year to 31 Dec 19 Funds raised for development projects overseas Government grants Other grants and donations 2.847 106.352 2,031 111,230 2.847 106.352 2.031 111,230 14,217 24.665 38,882 Included in funds raised for development of projects overseas is £Nil (2019: £1.405) recovered as Gift Aid. All government grants relate to Coronavirus support grants (£93.362 relate to Ferny Crofts Scout Activity Centre and £12.990 to the County Support operations). INCOMING RESOURCES FROM AcfivmES IN FURTHERANCE OF THE COUNCIL'S OBJEcfivES Yearto 31 Dec 20 Year to 31 Dec 19 Unrestricted Restricted Membership subscriptions Less subscriptions to HQ County subscriptions 700.349 (522,033) 178.316 700.349 (522,033} 178.316 720.007 (494, 170} 225,837 Other Income County activity and events 10.866 48.573 59.439 10.866 48,573 59,439 21.544 1,246,716 1.268.260 Ferny Crofts Scout Activity Centre 38.054 275.809 38.054 275.809 579. 446 2, 072,543 In September 2020 the Board decided that cost savings resulting from the reduced level of travel and other expenscs normally incurred in providing county support should be passed back to Districts by means of a rebate of membership subscription fees totalling £67.886 which Districts may deduct from their 2021122 membership fees payable in April 2021. This amount has been accrued in these financial statements and reduces County subscription income in 2020. 19

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 COST OF ACTMTIES IN FURTHERANCE OF THE COUNCIL'S OBJEcnvES Yearto 31 Dec 20 Year to 31 Dec 19 Unrestricted Restricted Ferny Crofts Scout Activity Centre ' County admin, support and core team costs County activity and event costs 295,165 162.201 53,025 510.391 295.165 162.201 53.025 510,391 556.832 248. 769 1.248. 657 2, 054,258 Including depreciation of £38.402 (20 19: £64,242) cou￿ry ADMINisfRATION. SUPPORT AND LEADERSHIP TEAM cosrs Year to Restricted 31 Dec 20 Year to Unrestrlcted 31 Dec 20 Salaries and remuneration Office costs Travel costs Insurance Other costs Depreciation Accountancy and payroll Professional fees Govemance costs (see note 71 92.907 9.908 2.333 1.517 6.278 3.137 1.048 35 11.961 129.124 33,077 162,201 92.907 9.908 2.333 1.517 6.278 3.137 1.048 35 11.961 129.124 33.077 162.201 119.834 12.995 8,242 1.215 9.109 6. 728 1.294 1.348 19.539 180.304 68.465 248, 769 Core team costs 20

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 GRA￿rS Yearto Un￿strirted Restricted 31 Dec 20 Year to 31 Dec 19 Grants to individuals Grants to overseas development projects 712 4.127 4,839 712 4,127 4.839 438 17.220 17.658 Grants to individuals and scout groups are made in order to enable Hampshire Scouts to undertake various scout projects and activities. Grants to overseas projects include amounts raised to fund specific projects overseas. generally associated with county expeditions. GOVERNANCE cosrs Year to Year to Unrestricted Restricted 31 Dec 20 31 Dec 19 Travel & other meeting costs AGM expenses Auditors, remuneration - audit work Auditors. remuneration - non audit work 1.069 500 4.500 5.892 11,961 1.069 9,338 801 4, 000 5,400 19.539 4.500 5.892 11.961 SALARIES AND TRusfEES' REMUNERATION AND EXPENSES The average number of employees during the year was 16 (2019: 30). On average there were 10 full- time equivalent paid staff {2019: 161 employed in the Ferny Crofts Activity Centre and 4 full time equivalent paid staff 12019: 4) in County SUPPOrt functions. Salaries including employer's national insurance contributions amounted to £276.190 {2019: £385.027). Includcd within wages is £129 in relation to casual labour12019: £44,602). No staff received emoluments in excess of £60,000 per annum. Employer pension contributions totalling £4.617 (2019: £5.677) are paid by the Council into a defined contribution personal pension schcmc administcrcd by Scottish Widows on behalf of the Scout Association. Pension contributions of £10.503 (20 19: £3.3261 had not been invoiced as at the year end. Reimbursement of travelling and other expenses paid to 3 trustees amounted to £1,786 {2019: 7 trustees £6,492). No trustee received any remuneration during the year for their role as trustee. One Trustee received total remuneration (including pension) for their operations role since being appointed as a trustee of £7,011 (2019: £Nil). No trustee or other person related to the Council had any personal interest in any contract or transaction entered into by the Council during the year. 21

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES ro THEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 FIXED ASSErs ittin ehid cosr As at 1st January 2020 Additions at cost Disposals As at 31st December 2020 1.171.204 117.084 4,874 27.680 1.315.968 4.874 1,171,204 121.958 27.680 1.320,842 DEPRECIATION As at 1st January 2020 Depreciation charge for the year Disposals As at 31st December 2020 434,605 37,631 115,710 761 15.095 3.147 565.410 41.539 472.236 116,471 18.242 606.949 NEf BOOK VALUE At 31st December 2020 698,968 736. 599 5.487 1,374 9.438 12.585 713.893 750. 558 At 31st December 2019 The freehold land and buildings at Ferny Crofts are registered in the name of The Scout Association Trust Corporation on behalf of the Council which is the beneficial owner. The charge for depreciation in 2020 was reduced during the period Ferny Crofts Scout Activity Centre was closed to reflect the reduced usa9c of the facilities. 10 DEBTORS 31 Dec 20 31 Dec 19 Trade debtors Prcpaymcnts and other debtors Other Debtors VAT 1.276 8.423 5.335 1,672 14.871 700 17.243 15.034 22

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES TO THEACCOUNrs FOR THE YEAR ENDED 31 DECEMBER 2020 11 CREDrroRS: DUE WITHIN ONE YEAR 31 Dec 20 31 Dec19 Trade creditors Olliei LdXdLioi) aiid social security Accruals Deposits in advance Subscriptions in advance Deferred Income VAT Loan 4,621 14.736 27.042 103.143 130,490 93,085 2.495 10.000 385,612 50, 075 3.326 29. 550 71,218 58,392 60,914 10,000 283,475 12 CREDrroRS: DUE AFfER MORE THAN ONE YEAR 31 Dec 20 31 Dec 19 Loan 6.000 6, 000 The loan is from the Scout Association and is interest free. The loan is secured on the freehold land and buildings. 23

HAMPSHIRE COUNTYscouf COUNCIL NOTES ro rHEACCOUNrs FOR THE YEAR ENDED 31 DECEMBER 2020 13 UNREsfRicfED FUNDS: Movements in the Year Balance at lJan20 Incomlng Resources Outgoing Resources Balance at 31 Dec 20 Transfers Deslgnatsd Funds Fixed Asset Fund Ferny Crofts Fund Sections & Activities working capital Mrs W S Hayward Legacy Fund International Opportunity Fund Inclusion in Scouting Fund Future Activity Leader Development Additional Activity Provision Mike Everett Fund 772.763 193,440 139.262 772,763 129.691 135.818 131.416 48.573 295.165 53.025 100.000 1.008 67.295 25.222 10.000 7,237 67,295 25.222 10.000 7.237 100,000 9.244 1.324.463 (100,000) (225) 783 9,019 1,157,045 179,989 348,190 General Funds 279.597 211,697 167,040 324,254 1.481.299 Total Unrestrlcted Funds 1,604.060 391.686 515.230 783 Designated Funds The F￿ed Asset Fund represents the original value of assets donated plus additions thereto in the year to 2008. The Ferny Crofts Fund represents surplus funds generated by the Ferny Crofts activity centre and provides its working capital and funding for development projects at the activity centre. The Sectlons and Actlvltles working capital represents monies that are held on behalf of the various Sections and Activities. organised by Hampshire Scouting. The Mrs W S Hayward Legacy Fund has been designated by the trustees to be used for projects which help develop Scouting across Hampshire. The International Opportunity Fund provides support to enable Hampshire Scouts to join overseas expeditions. The Inclusion in Scouting Fund has been established to ensure that Scouting in Hampshire is 'open to all.. The Future Activity Leader Development Fund is for the training and development of future young leaders. The Additional Acbvity Provision was previously earmarked for the acquisitionldevelopment of additional or new outdoor activitics but has been re-designated to provide further capital for the Ferny Crofts Activity Centre. 24

HAMPSHIRE COUNTYSCOUT COUNCIL NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 13 UNREsfRicfED FUNDS: MOVEMEKfs IN THE YEAR {contlnued) The Mike Everett Fund. originally established to support the provision of a Bursary Scheme at Ferny Crofts which no longer runs, has been re-designated to provide grants to enable young staff to obtain outdoor activity qualifications. General Funds are undesignated funds that are available to the trustees in the event of an unbudgeted expenditure and also represent the charity's free reserves. 14 REsfRicfED FUNDS: MOVEMENTS IN THE YEAR Balance at lJan20 Incoming Resources Outgoing Resources Balance at 31 Dec 20 Transfers John Pearson Memorial Fund Sport England Freemasons, Grant Totsl Restricted Funds 1,327 2,235 3.452 7.014 1.327 2,235 2,669 6,231 (783) (783) The John Pearson Memorial Fund for Special Needs was established by a gift of monies to be used solely for special needs projects. The Sport England Grant is for the development of kayaking at Ferny Crofts Activity Centre. The Freema50ns' Grant is for the development of scouting activities within hospitals and hospices. 15 ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS Restricted Designated Unrestricted Totsl Fund balances at 31 December 2020 are represented by :_ Net assets Long term liabilities 6.231 1.163.045 (6.000) 1,157.045 324,254 1.493.530 (6.000) 1.487.530 Total Net Assets 6,231 324.254 16 RELATED PARTY TRANSACTIONS At 3 1st December 2020 there was a loan from the Scout Association of £16.000 (20 19: £16.000). 25