OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

HAMPSHIRE COUNTY SCOUT COUNCIL

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Registered Charity Number: 1015788

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

President Past President Deputy Presidents Vice Presidents

Nigel Atkinson Esq. Lord-Lieutenant of Hampshire Lady Mary Fagan LG DCVO

Mr Simon McCowan Lady Louisa Portal MBE DL Mr Bill Brown Mr John Derben OBE Mr Michael Drew Mr Roy Farmers MBE JP Mr Ian Greig Mr Adam Jollans MBE Mr John Mason Mr Richard Merefield Mr Peter Moody Mr Russell Parke MBE Mr James Rooke Mr Tony Sears Mr Ken Sherman Mr Peter Tudor Mr David Whittington

Membership of the County Board of Trustees

Ex Officio: -

County Chair County Commissioner County Youth Commissioner County Secretary County Treasurer

Mr Paul Bell

Commander Martin Mackey Royal Navy Mr Peter Marcus Mr James Redfearn Mr Anthony Gosden (to 31 December 2021) Mr John Natt (from 7 October 2021)

Elected Members: -

County Deputy Chair North Cluster Representative South East Cluster Representative West Cluster Representative Central Cluster Representative

Mr Tom Bell Mr Harrison Gorst Mr Leslie Farrington Mrs Jackie Noakes Mr David Whittington

Nominated members: -

Mrs Donna Bennett Mr Joseph Dawson (From 1 July 2021) Miss Chloe Foster (to 1 July 2021) Mr Peter Knott Mr Michael McHugh Mr Martin Rudd

Co-opted by the Trustees: -

Hampshire County Council Co-opted Member Mr Adam Jackman

The Charity Trustees of Hampshire County Scout Council are the ex-officio, nominated, elected and co-opted members (all voting) of the County Board of Trustees. In accordance with the policy of encouraging youth participation, the following County Youth Council representatives (under 18) have also been elected to attend and participate, but do not vote, in Board meetings: -

Haydn Allen, Thomas Hughes and Oscar Lodge.

The County Commissioner and County Chairman are ex-officio members of all sub-committees.

2

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Principal Appointments (at 31 December 2021)

Name

Cdr Martin Mackey RN Mr Peter Marcus Miss Zara Seymour Mr Martin Rudd Mrs Teresa Ginn Mrs Donna Kerrigan Mr Keith Hawkins Mr Michael Baxter Mr Andrew Chatwin Mr Simon Mainwaring Mr Michael Collins Ms Donna Bennett Mr Colin Floyd Mr Paul Hedges

Appointment

County Commissioner County Youth Commissioner Deputy County Youth Commissioner Deputy County Commissioner Deputy County Commissioner - Programme Deputy County Commissioner - Adult Support Deputy County Commissioner - Growth and Development Assistant County Commissioner - D of E & Top Awards Assistant County Commissioner (Section Support) - Explorer Scouts Assistant County Commissioner (Section Support) - Cub Scouts Assistant County Commissioner (Section Support) - Beaver Scouts Assistant County Commissioner (Section Support – Squirrel Scouts Assistant County Commissioner (District Support) - Central Cluster Assistant County Commissioner (District Support) - North Cluster

Mr Adam Jollans Assistant County Commissioner - Programme Mr Ray Noice Assistant County Commissioner - Programme Mr James Kelly Assistant County Commissioner - Hampshire Scouts Expeditions Mr Sam Poole Assistant County Commissioner - Media & Communications Mr Dave Pannell Assistant County Commissioner - Adventure Mr Julian Sore Assistant County Commissioner - International Mrs Lynn Tatavossian Assistant County Commissioner - Inclusion Mr Kerie Wallace Assistant County Commissioner - Ferny Crofts Mr Michael McHugh Chair – Ferny Crofts Management Committee Mrs Susan Brakewell County Chaplain Mr Jon Whitaker County Appointments Chair Mr Russ Parke County Appointments Secretary

Ms Sara Sullivan

Hampshire Scouts in Hospitals

Hampshire Scouts, Ferny Crofts, Beaulieu Road, Beaulieu, Hampshire, SO42 7YQ

Tel: 02380 847847

Email: County.office@hampshirescouts.org.uk Website: www.hampshirescouts.org.uk Hampshire Twitter: @hampshirescouts

Registered Charity Number: 1015788

Scout Association Registration Number: 120

Principal Bankers: HSBC Bank PLC, Winchester Branch Auditors: Martin and Company Audit Limited, 25 St Thomas Street, Winchester, SO23 9HJ Custodian Trustees: The Scout Association Trust Corporation

3

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their report and the audited financial statements of the charity for the year ended 31[st] December 2021.

PRINCIPAL OPERATING ACTIVITIES

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 three following areas:

Activities

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 level can be provided by adult volunteers and young leaders.

County Adult 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.

Ferny Crofts Scout Activity 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.

FUNDAMENTALS 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

4

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

On 1 September 2017, the County Commissioner set out his vision and priorities for the County. His vision was then and remains the same today ‘To make Scouting in Hampshire even better’ and his four priorities are: -

Priority 1: Child protection. 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.

Priority 2: Adult Journey. 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: Programme. 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 events outside of their group or unit with details passed on by their leaders; opportunities for adventure should not be denied to them.

Priority 4: Growth. 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 2021 and our plans for the future.

Under the Charities Act 2011, 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 benefit criteria under both the advancement of education and the advancement of citizenship and community development headings.

STRUCTURE, 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 (“The Board”), the members of which are the Charity Trustees of the Council. The Board is accountable to the Scout Council.

The Board comprises three officers; the Chair, Treasurer and Secretary, together with the County Commissioner, up to six nominated adult post holders and up to six elected representatives. Elected members of the Board are appointed at the annual meeting by the Council as a whole and will generally have previously served in at least one senior uniformed County capacity. In accordance with The Scout Association

5

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

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:

To assist in meeting its responsibilities, the Board is supported by the following which report to it at each meeting:

Risk and Internal 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 policies and purchases property and other insurance to ensure that insurable risks are covered.

6

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Grants

The Council aims 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.

In early 2021 the Board approved funding from the Mrs W S Hayward Legacy Fund for a Coronavirus Recovery Grants programme available to support Scout Groups in Hampshire suffering from financial difficulty to continue providing effective scout activities. In addition, the Board has agreed to fund the rebadging costs incurred by Districts and Groups as a result of the District reorganisation programme.

2021 Financial Review

When the County budget was prepared in the autumn of 2020, it was expected that scouting across the County would be back to normal by Easter. In the event, further lockdowns and restriction announced by the government and HQ in November/December meant that we entered 2021 expecting to produce another loss for the year. Fortunately, things proved less difficult than initially anticipated and by late spring we were planning the resumption of face-to-face activities around the County. Ferny Crofts re-opened fully in the summer and welcomed young people who had missed a whole year of camping and other outside activities. Although the majority of our schools’ residential business at Ferny Crofts had by then been cancelled, the team was able to welcome a number of schools for day visits and introduced a new concept of ‘taking Ferny Crofts to the customer’ – a programme of visits to schools where young people could enjoy a taste of the activities available at Ferny Crofts. Together these made a healthy contribution to its turnover for the year.

The County’s overall result for the year to 31 December 2021 was a surplus of £11,746 (2020 – deficit of £123,544), a result none of us thought possible in January last year and a credit to all those staff who worked so hard to deliver support and activities to the County.

Membership subscription income in 2021 at £192,126 was close to budget reflecting the reduction in membership numbers anticipated when the budget was prepared offset by the increase in fees per head. Much of the County support and training during the year continued to be provided remotely by videoconferencing. Substantially reduced travel and meeting costs once again 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 £33,900 rebate to be offset against the 2022/23 fees payable in April 2022. The rebate is accrued in these financial statements.

Turnover and Resources expended during the year on County Activities continued to be much lower than normal at £63,559 and £64,842 respectively, reflecting the cancellation of virtually all international events and much reduced County activities.

Covid-19 restrictions meant that Ferny Crofts was only able to provide limited socially distanced activities and non-scout camping in the early part of the year but the resumption in scout and guide camping together with income from the schools’ activities that the team was able to provide together produced a turnover for the year of £300,577 (2020 - £38,054). Costs continued to be kept to a minimum consistent with providing a safe level of service. Once again, the centre received government hospitality industry grants which,

7

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

together with JRS (Furlough) receipts contributed £51,900 (2020 - £93,362) to offset its costs. The centre therefore contributed £14,391 to the overall surplus for the year.

Reserves Policy

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. This includes the application of Designated funds to provide the funding described under Grants above.

As at 31 December 2021, the County had a total of £322,642 in its General Reserve and Designated and Restricted reserves of £1,170,153 and £6,481 respectively. The majority of the County’s Designated reserves which reflect the cost of the County’s land and buildings at Ferny Croft are not liquid and cannot be easily realised.

Investment Policy

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 (CCLA) 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 and are enormously grateful to all the volunteers who give so generously of their time to enable scouting in the County to thrive.

Paul Bell Trustee James Redfearn Trustee 17 May 2022

8

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Hampshire Scouts County Commissioner’s Annual Report

Whilst this report would normally be constrained to a single page, I have expanded it because there is so much to report on for 2021.

Much like 2020, 2021 was again dominated by the Covid-19 global pandemic which continued to impact on all our lives with the scouting programme confined largely to online delivery. At the start of the year, which translated into a dramatic loss in young people and adults at the 2021 census, with our numbers declining by 17.4% (3232) and 12.4% (918) respectively. Our numbers were not too dissimilar to that experienced across the Scouts in the UK. In March 2021, the County Leadership Team (CLT), supported by the County Board of Trustees, set itself an ambitious strategic target to recover all those losses by census 2022, although it did not know at that time how the pandemic would unfold but being hopeful that things would improve. The ‘#bounceback’ initiative was launched with a focus on retaining those still scouting, encouraging those who left to re-join and recruiting new young people and adult volunteers. We set ourselves nine objectives and developed plans to deliver each one. Those objectives were to:

  1. Amalgamate smaller districts with larger ones or other smaller ones.

  2. Support learners who must complete wood badges.

  3. Launch a ‘Step Up’ campaign.

  4. Continue to deliver high quality training for all.

  5. Support the return to Scout activities.

  6. Create strong links with key external organisations.

  7. Improve the Hampshire Scouts digital systems.

  8. Mobilise Hampshire Scouts County reserves for #bounceback.

  9. Increase our non-wood badge learning opportunities.

So, what and how did we do?

Objective 1 – By 1 February 2022, we reduced the number of districts in Hampshire from 27 to 23 as follows:

We had also planned to close Petersfield by the 2022 census, but this had to be delayed, so that now forms part of a major project in 2022 whereby we will close Petersfield, Havant and Waterlooville districts to create a new much larger one on 30 September 2022. When that is completed, Hampshire will have 21 districts which it is assessed will be more manageable.

Objective 2 – Adult volunteers who required a wood badge for their role and who were beyond the threeyear completion time had until September 2021 to achieve that. Through the efforts of those people supported by line managers, their training advisors and the County Training Team, over 12 months, we went from 16% people being overdue to 6% in January 2022 which was a remarkable achievement. Alongside

9

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

that by September 2022, Hampshire reached the national target of 2% non-compliance for safety and safeguarding having started a long journey in January 2020 where we were 24% non-compliant.

Objective 3 – This was a Growth and Development team lead where they supported districts with understanding where their leadership and governance gaps were and then provide support to plug them.

Objective 4 – This was a County Training Team lead and, from the feedback received, was one of the great successes during lockdown. Virtual training was delivered not just to people in Hampshire but much further afield. In fact, the First Aid training package that was developed by Mike Baxter, Assistant County Commissioner (Top Awards), was adopted by HQ and continues to be used today. At the time of writing the report (March 2022), 11,502 people had completed the Hampshire e-learning (First Aid) and a further 2,324 completed the Hampshire Zoom session. On Young Leader training, 1,277 people completed that as well. We will continue to deliver virtual training as it proved to be extremely popular.

Objective 5 – At the County Conference on 20 March 2021, the Programme Team launched its 5-4-3-2-1 booklet designed as a county down for our return to face-to-face scouting. It detailed five steps with example activities, advice and guidance, along with support in implementing the ideas. The booklet was included in the March 2021 Hampshire Scouts Update and had a 55% open rate with over 200 people clicking through to the website. This continued to be a popular resource during lockdown.

Objective 6 – The County Chair and others engaged with local councils to develop closer links which proved enormously successful with Councillor Adam Jackman (Hampshire County Council) becoming a member of our Board of Trustees at the 2021 AGM.

Objective 7 – The biggest achievement on this was rolling out Zoom and Zoom Pro to all County users, District Commissioners and District Chairs. Districts could purchase Zoom through the County. We also embedded Office 365 more deeply into our County ways of working.

Objective 8 – Another area of enormous success in that we embarked on a campaign to use available County Funds to support Districts and Groups across Hampshire. This included: -

Whilst it’s not possible to link directly the results in the 2022 census to one or more of the objectives, it is clear that compared to the other counties in the South East Region and also nationally, that Hampshire did exceptionally well which means we did a lot of good stuff. Compared to 2021, Hampshire grew by 12% (+2665) overall with YP growing by 16% (+2470) and adults by 3% (+195). We were the only county in the South East to grow YP and adults. But 2020 was our benchmark and those figures are in the table on the next page:

10

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

2022 YP 2022
Adults		 2022
total		 YP v 2020 Change Adults
v
2020		 Pct change Total
v
2020		 Change
17,837
(249 squirrels)		 6702 24,539 - 762 -
4%
(Regional
average
-8%)		 - 723 -
10%
(Regional
average
-12%)		 - 1485 -
6%
(Regional
average
-9%)

Across the county, there were lots of variations but overall, we can be extremely pleased with what was achieved. Our YP bounce back was particularly impressive with one of the best results in the South East region.

When not focusing on those objectives, we were concentrating on other aspects of Scouting. Particular highlights were:

11

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

By the time this report is published, I will have retired as Hampshire Scouts’ 14[th] County Commissioner after four and half years of our incredible 113-year history. Leading the largest scouting county in the UK has not been without its challenges which, during my time, were made all the more difficult by the Covid-19 pandemic, but we have done tremendously well. To use a military expression that comes from my world in mine countermeasures, ‘we lead where others follow’ is definitely something that Hampshire Scouts do well having impacted not only scouting in our county, but also nationally. I leave the role confident that we have achieved my aim ‘to make Scouting in Hampshire even better’. I wish my successor the very best in leading Hampshire Scouts with all its fantastic adults and young people.

Martin Mackey

County Commissioner (Retired)

12

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires 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:

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 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of The Royal Charter. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 17 May 2022, and signed on their behalf by:

John Natt

13

HAMPSHIRE COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 14

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF HAMPSHIRE COUNTY SCOUT COUNCIL

Opinion

We have audited the financial statements of Hampshire County Scout Council (the ‘charity’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable 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:

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 relating to going 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 a 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 information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained withing the annual report. 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 conclusion thereon.

15

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF HAMPSHIRE COUNTY SCOUT COUNCIL

Our responsibility is to read the other 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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

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:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement [set out on page 13], the trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal controls 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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 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 assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) 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.

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

16

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF HAMPSHIRE COUNTY SCOUT COUNCIL

irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory 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 regulations relate to the form and content of the financial statements such as the Charities Act 2011, the Charities SORP (FRS 102) and Financial Reporting Standard 102. The charity complies with these laws 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 misstatements, 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: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-andguidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditorsresponsibilities-for-audit.aspx. 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 formed.

Martin and Company Audit Limited Statutory Auditors 25 St Thomas Street, Winchester Hampshire SO23 9HJ

Date…………………………………………

Martin and Company Audit Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

17

HAMPSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Incoming resources
Grants and donations received
2
Membership subscriptions
3
Investment income
Total incoming resources from generated
funds
Incoming resources from charitable activities
County activities
3
Ferny Crofts Scout activity centre
3
Total incoming resources from charitable
activities
TOTAL INCOMING RESOURCES
Resources expended on charitable activities
County activities
4
Ferny Crofts Scout activity centre
4
Grants and donations
6
Total resources expended in relation to
charitable activities
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES
Transfers between funds
NET MOVEMENT IN FUNDS
Funds brought forward at 1 January 2021
Funds carried forward at 31 December 2021
13, 14		 Total
Total
Year to
Year to
Unrestricted
Restricted
31 December
2021
31 December
2020
Funds
Funds
£
£
£
£
66,271
2,000
68,271111,230
192,126
- 192,126
178,316
636
-
636
4,647
259,033
2,000 261,033294,193
82,580
-
82,580
59,439
300,577
-
300,577
38,054
383,157
-
383,157
97,493
642,190
2,000
644,190
391,686
253,677
1,750
255,427
215,226
338,196
- 338,196
295,165
38,821
- 38,821
4,839
630,694
1,750
632,444
515,230
630,694
1,750
632,444
515,230
11,496
250
11,746
(123,544)
-
-
-
-
11,496
1,481,299
250
6,231
11,746
1,487,530
(123,544)
1,611,074
1,492,795
6,481
1,499,276
1,487,530

The Notes form part of these Financial Statements.

18

HAMPSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 DECEMBER 2021

Note
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Stocks
Debtors
10
Cash at bank and deposits held
CREDITORS: DUE WITHIN ONE YEAR
11
NET CURRENT ASSETS
CREDITORS: DUE AFTER MORE THAN ONE
YEAR
12
NET ASSETS
Represented by: -
UNRESTRICTED FUNDS
General funds
13
Designated funds
13
RESTRICTED FUNDS
14
TOTAL FUNDS
Approved by the Board of Trustees
on 17 May 2022
and signed on their behalf by:
Paul Bell
The Notes form part of these Financial Statements.		 15,004
12,814
1,263,844		 31 December
2021
£
680,508
818,768
-
1,499,276
322,642
1,170,153
6,481
1,499,276		 31 December
2020
£
713,893
25,870
15,034
1,124,345
1,291,662
472,894		 1,165,249
385,612
John Natt 779,637
(6,000)
1,487,530
324,254
1,157,045
6,231
1,487,530

19

HAMPSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS YEAR ENDING 31 DECEMBER 2021

Net cash inflow/ (outflow) from operating activities
1
Investing activities
Purchase of tangible fixed assets
Repayment of long-term loan
Increase/ (decrease) in cash in the period
Cash at 1 January 2021 (2020)
Cash at 31 December 2021 (2020)		 Year to
31 Dec 21
Year to
31 Dec 20
£
£
164,468
17,405
(14,969)
(4,874)
(10,000)
-
(24,969)
(4,874)
139,499
12,531
1,124,345
1,111,814
1,263,844
1,124,345

1. Reconciliation of net incoming resources to net cash inflow/(outflow) from operating activities

Net incoming/ (outgoing) resources
Depreciation charges
(Increase)/ decrease in stocks
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net cash inflow/ (outflow) from operating activities		 11,746
(123,544)
48,354
41,539
10,866
(4,936)
2,220
2,209
91,282
102,137
164,468
17,405

20

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

(a) 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 from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern 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.

(b) Fund Accounting

General Funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Council and which have not been designated for other purposes.

Designated Fund s 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 Fund s 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.

21

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES (continued)

Deferred Income

Income for future County events is deferred and recognised in the year in which the event takes place.

Government 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.

Governance 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

Tangible 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 over 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 5 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 is put. In the opinion of the Board, the estimated residual value is 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 50% for the months from January to June 2021 (2020: April 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.

(f) Stock

22

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

Stock includes purchased goods for resale. Stocks are valued at the lower of cost and net realisable value.

1 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 GRANTS AND DONATIONS RECEIVED

RANTS AND DONATIONS RECEIVED
Funds raised for development
projects overseas
Government grants
Other grants and donations		 Year to
Year to
Unrestricted
Restricted
31 Dec 21
31 Dec 20
£
£
£
£
9,226
56,055
990
-
-
2,000
9,226
56,055
2,990
2,847
106,352
2,031
66,271
2,000
68,271
111,230

Included in funds raised for development of projects overseas is £Nil (2020: £Nil) recovered as Gift Aid.

All government grants relate to Coronavirus support grants (£51,900 (2020: £93,362) for Ferny Crofts Scout Activity Centre and £4,155(2020: £12,990) for County Support operations).

3 INCOMING RESOURCES FROM ACTIVITIES IN FURTHERANCE OF THE COUNCIL’S OBJECTIVES

Membership subscriptions
Less subscriptions to HQ
County subscriptions
Other Income
County activities and events
Ferny Crofts Scout Activity
Centre		 Year to
Year to
Unrestricted
Restricted
31 Dec 20
31 Dec 20
£
£
£
£
740,417
(548,291)
-
-
740,417
(548,291)
700,349
(522,033)
192,126
-
192,126
178,316
19,021
-
19,021
10,866
63,559
-
63,559
48,573
82,580
-
82,580
59,439
300,577
-
300,577
38,054
575,283
-
575,283
275,809

As last year, the Board decided that cost savings resulting from the reduced level of travel and other expenses normally incurred in providing county support should be passed back to Districts by means of a rebate of membership subscription fees totalling £33,900 (2020: £67,886) which Districts may deduct

23

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

from their 2022/23 membership fees payable in April 2022. This amount has been accrued in these

financial statements and reduces County subscription income in 2021.

4 COST OF ACTIVITIES IN FURTHERANCE OF THE COUNCIL'S OBJECTIVES

Ferny Crofts Scout Activity Centre *
County admin, support and core team costs
County activities and event costs		 Unrestricted
Restricted
Year to 31
Dec 21
Year to
31 Dec 20
£
£
£
£
338,196
-
338,196
295,165
188,835
1,750
190,585
162,201
64,842
-
64,842
53,025
591,873
1,750
593,623
510,391

5 COUNTY ADMINISTRATION, SUPPORT AND LEADERSHIP TEAM COSTS

Year to Year to
Unrestricted Restricted 31 Dec 21 31 Dec 20
£ £ £ £
Salaries and remuneration 109,734 - 109,734 92,907
Office costs 11,032 - 11,032 9,908
Travel costs 3,709 - 3,709 2,333
Insurance 1,710 - 1,710 1,517
Other costs 5,888 - 5,888 6,278
Depreciation 3,146 - 3,146 3,137
Accountancy and payroll 916 - 916 1,048
Professional fees 3,971 - 3,971 35
Governance costs (see note 7) 12,450 - 12,450 11,961
152,556 - 152,556 129,124
Core team costs 36,279 38,029 33,077
1,750
188,835 1,750 190,585 162,201

6 GRANTS

Grants to individuals
Grants to scout groups
Grants to overseas development projects		 Unrestricted
Restricted
Year to
31 Dec 21
Year to
31 Dec 20
£
£
£
£
906
-
906
712
29,411
-
29,411
-
8,504
-
8,504
4,127
38,821
-
38,821
4,839

24

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

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.

7 GOVERNANCE COSTS

Travel & other meeting costs
AGM expenses
Auditors’ remuneration – audit work
Auditors’ remuneration – non audit work		 Unrestricted
Restricted
Year to
31 Dec 21
Year to
31 Dec 20
£
£
£
£
1,109
-
1,109
1,069
373
-
373
500
5,000
-
5,000
4,500
5,968
-
5,968
5,892
12,450
-
12,450
11,961

8 SALARIES AND TRUSTEES' REMUNERATION AND EXPENSES

The average number of employees during the year was 16 (2020: 16). On average there were 11 fulltime equivalent paid staff (2020: 10) employed in the Ferny Crofts Activity Centre and 4 full time equivalent paid staff (2020: 4) in County support functions. Salaries including employer’s national insurance contributions amounted to £294,569 (2020: £276,190). Included within wages is £19,245 in relation to casual labour (2020: £129). No staff received emoluments in excess of £60,000 per annum. Employer pension contributions totalling £5,232 (2020: £4,617) are paid by the Council into a defined contribution personal pension scheme administered by Scottish Widows on behalf of the Scout Association. Pension contributions of £13,809 (2020: £10,503) had not been invoiced as at the year end. Reimbursement of travelling and other expenses paid to 6 trustees amounted to £2,026 (2020: 3 trustees £1,786).

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 £39,337 (2020: £7,011). 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.

25

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

9 FIXED ASSETS

COST
As at 1st January 2021
Additions at cost
Disposals
As at 31st December 2021
DEPRECIATION
As at 1st January 2021
Depreciation charge for the year
Disposals
As at 31st December 2021
NET BOOK VALUE
At 31st December 2021
At 31st December 2020		 Freehold,
Land and
Buildings
£
1,171,204
-
-		 Equipment
and
Fittings
£
121,958
14,969
-		 Equipment
and
Fittings
£
121,958
14,969
-		 Motor
Vehicles
Total
£
£
27,680
1,320,842
-
14,969
-
-

1,171,204 136,927 27,680
1,335,811
472,236
42,357
-
116,471
3,637
-		 18,242
606,949
2,360
48,354
-
-
514,593 120,108 20,602
655,303
656,611 16,819 7,078
680,508
698,968 5,487 9,438
713,893

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 2021 was reduced during the period Ferny Crofts Scout Activity Centre was closed to reflect the reduced usage of the facilities.

10 DEBTORS

Trade debtors
Prepayments and other debtors
Other Debtors
VAT		 31 Dec 21
31 Dec 20
£
£
1,273
1,276
10,327
44
1,170
8,423
5,335
-
12,814
15,034

26

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

11 CREDITORS: DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Accruals
Deposits in advance
Subscriptions in advance
Deferred Income
Monies held on behalf of districts
VAT
Loan		 31 Dec 21
31 Dec 20
£
£
19,109
4,621
13,809
14,736
56,232
27,042
93,533
103,143
88,374
130,490
174,739
93,085
21,098
-
-
6,000
2,495
10,000
472,894
385,612

The loan is from the Scout Association and is interest free. The loan is secured on the freehold land and buildings.

12 CREDITORS: DUE AFTER MORE THAN ONE YEAR

31 Dec 21 31 Dec 20
£ £
Loan - 6,000

27

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

13 UNRESTRICTED FUNDS:

Movements in the Year
Designated 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
Mike Everett Fund
General Funds
Total Unrestricted Funds		 Balance at
1 Jan 21
Incoming
Resources
Outgoing
Resources
Transfers
Balance at
31 Dec 21
£
£
£
£
£
772,763
-
-
- 772,763
129,691 352,587
338,196
- 144,082
135,818
63,559
64,842
- 134,535
67,295
-
-
- 67,295
25,222
-
-
- 25,222
10,000
-
-
- 10,000
7,237
-
-
- 7,237
9,019
-
-
-
9,019
1,157,045
416,146
403,038
-
1,170,153
324,254
226,044
227,656
-
322,642
1,481,299
642,190
630,694
-
1,492,795

Designated Funds

The Fixed Asset Fund represents the original value of assets donated plus additions thereto in the years 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 Sections and Activities 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.

28

HAMPSHIRE COUNTY SCOUT COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 unbudgeted expenditure and also represent the charity's free reserves.

14 RESTRICTED FUNDS: MOVEMENTS IN THE YEAR

John Pearson Memorial Fund
Sport England
Freemasons' Grant
Lt Cmdr Bruce Fund
Total Restricted Funds		 Balance at
1 Jan 21
Incoming
Resources
Outgoing
Resources
Transfers
Balance at
31 Dec 21
£
£
£
£
£
1,327
-
-
- 1,327
2,235
-
-
- 2,235
2,669
-
-
- 2,669
-
2,000
1,750
-
250
6,231
2,000
1,750
- 6,481

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 Freemasons' Grant is for the development of scouting activities within hospitals and hospices.

The Lt Cmdr Bruce Fund was established in memory of a former Vice-President of Hampshire Scouting, with a specific requirement that it be used to acknowledge both young persons and adult leaders who have inspired and encouraged other persons associated with Hampshire Scouting. The Bruce family have kindly offered to fund future such awards.

15 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 December 2021
are represented by: -
Net assets
Long term liabilities
Total Net Assets		 Restricted
Designate
d
Unrestricted
Total
£
£
£
£
6,481 1,170,153
322,642
1,499,276
-
-
-
-
6,481 1,170,153
322,642
1,499,276

16 RELATED PARTY TRANSACTIONS

At 31st December 2021 there was a loan from the Scout Association of £6,000 (2020: £16,000).

29