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: 023 8084 7847
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