OpenCharities

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

2022-12-31-accounts

INDEPENDENTAUDITOR S REPOR T TO fHE fRusfEES OFHAMPSHIRE COUNTYSCOUT COUNCIL 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 IFRS 1021 and Financial Reporting Standard 102. The charity cornplies 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 resource5 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 thè 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.. httpsJlwww.frc.org.uklOur-WoTWAuditJAudr(-and-assuranc&Stsndards-and- guidancelstandards-and-guidance-for-auditors/Auditors-responsibilities-for-auditlDesoiption-of-auditors- responsibil￿e5-fOr-8udit.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 Part4 of the Charities IAccounts and Reports) RegulatlDns 2Q08. Our audit work has b@Èn undertaken so that we might state to the charlty's trustÈès 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 acecpt or assume responsrbility 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 fomied. Martin and Company Audit Limit Statutory Auditors 25 St Thomas Street, Winchester Hampshire S023 9HJ hll M3rtin and Compan 2006. t Limlted Is eligible to act as an auditor in term5 of Section 1212 of the Companies Act 14

Total Tote/
Year to Year to
Unrestricted Restricted 31December 31December
Incoming resources Note Funds
f		 Funds
f		 2022f 2021
Grants and donations
received
Membership
subscriptions
Investment
income		 2
3		 11,158
243,197
5,378		 2,000 13,158
243,197
5,378		 68271
192,126
636
Total incoming
resources from generated
funds		 259,733 2,000 261,733 261,033
Incoming
resources from charitable		 activities
County activities 368,808 368,808 82580
Ferny Crofts Scout activity centre 658,856 658,856 300,577
Total incoming
resources from charitable
activities		 1,027,664 1,027,664 383,157
TOTAL INCOMING
RESOURCES		 1,287,397 2,000 1,289,397 644,190
Resources expended
on chadtable		 activities
County activities 625,266 389 625.655 253,805
Ferny Crofts Scout activity centre 618,621 618,621 338,196
Grants and donations 15,628 15,628 40443
Total resources expended
in relation to
charitable
activities		 1,259,515 389 1,259,904 632444
TOTAL RESOURCES EXPENDED 1,259.515 389 1,259,904 632,444
NET INCOMING
RESOURCES		 27,882 1,611 29,493 11,746
Transfers
between
funds		 2,000 (2,000)
NET MOVEMENT
IN FUNDS		 29,882 (389) 29,493 11,746
Funds brought forward
at 1January		 2022 1,492,795 6,481 1,499,276 1,487530
Funds carried forward
at 31December 2022		 12,13 1,522,677 6,092 1,528,769 1,499,276
31December 31December
2022 2021
Note E 6
FIXEDASSETS
Tangible assets 643,073 680,508
CURRENT ASSETS
Stocks
Debtors
Cash at bank and deposits		 held 10 19,651
47,549
1,483,229		 15004
12814
1,263,844
1,550,429 1,291,662
CREDITORS: DUE WITHIN ONE YEAR 11 664,733 472894
NET CURRENT ASSETS 885,696 818,768
CREDITORS: DUE AFTER MORE THAN ONE
YEAR
NET ASSETS 1,528,769 1,499,276
Represented
by:-
UNRESTRICTED FUNDS
General funds
Designated
funds		 12
12		 344,248
1,178,429		 324,764
1,16'8031
RESTRICTED FUNDS 13 6.092
TOTAL FUNDS 1,528,769 1,499276

Yearto Yearto
31Dec 22 31Dec21
Net cash inflow/
(oufflow) from operating		 activities 234,286 184,488
Investing
activities
Purchase oftangible fixed assets
Repayment
of long-term
loan		 (14,901) (14,989/
(10000/
(14,901) (24,989/
Increase/
(decrease)
in cash in the period
Cash at 1January 2022 (2021)
Cash at 31December 2022 (2021)		 219,385
1,263,844
1,483,229		 139,499
1,124,345
1,283,844
1.
Reconciliation
ofnet incoming		 resources to net cash inflow/(oufflow) resources to net cash inflow/(oufflow) from operating
activities		 from operating
activities		 from operating
activities
Net incoming/(outgoing)
resources
Depreciation
charges
(Increase)/ decrease
in stocks
(Increase)/ decrease
in debtors
Increase/
(decrease)
in creditors		 29,493
52,336
(4,647)
(34,735)
191,839		 11,248
48354
10,888
2220
91,282
Net cash inflow/
(outflow) from operating		 activities 234,286 184,488

Year to Year to
Unrestricted
f		 Restricted 31Dec 22
f		 31Dec21
z
Funds raised for development
projects overseas
Government
grants
Other grants
and donations		 2,758
2,000
6,400
11,158		 2,000
2,000		 2,758
2,000
8,400
13,158		 9,2Z8
55,055
Z,990
882/1
Included
in funds raised for development		 of projects overseas isfNil (2021:fNil) recovered as Gift Aid.
All government
grants
relate to Coronavirus
support
grants (f2,000 (2021:f51,900) for
Scout Activity Centre and fNil (2021:f4,155)for County Support operations).		 Ferny Crofts
INCOMING RESOURCES FROM ACTIVITIES IN FURTHERANCE OFTHE COUNCIL'5 OBJECTIVES
Year to Year to
Unrestricted
f		 Restricted 31Dec 22
f		 310ec21
Memb ersh ip subscription
s
Less subscriptions
to HQ
County subscdptions		 843,450
(600,253)
243,197		 843,450
(600,253)
243,197		 740417
(548,291I
192125
Other Income
County activities
and events
Ferny Crofts Scout Activity		 23.896
344,912
368,808		 23,896
344,912
368,808		 19,021
53,559
82,580
Centre 658,856
1,270,861		 658,856
1,270,861		 300,577
575283

Year to 31 Year to
Unrestricted
f		 Restricted
f		 Dec 22
f		 31Dec21
Ferny Crofts Scout Activity Centre '
County admin, support
and core team costs
County activities and event costs		 618,621
280,608
344,658		 389 618,621
280,997
344,658		 338,196
64,842
1,243,887 389 1,244,276 592,001
+ Including depreciation off46,276 (2021:f45,208)
COUNTY ADMINISTRATION, SUPPORT AND LEADERSHIP TEAM COSTS
Year to Year to
Unrestdcted Restricted 31Dec 22 31Dec21
f f 6
Salaries and remuneration 151,333 151,333 109734
Office costs
Travel costs
Insurance
Other costs		 15,356
6,763
1,846
16,303		 15,356
6,763
1,846
16,303		 11,032
3,709
1,710
5888
Depreciation
Accountancy		 and payroll 6,060
1,172		 6,060
1,172		 3,146'
916
Professional
Governance		 fees
costs (see note 7)		 20,210 20,210 3,971
12,450
219,043 219,043 152556'
Core team costs 61,565 389 61,954 36407
280,608 389 280,997 18896'3

Year to Year to
Unrestricted Restricted 31Dec 22 31Dec21
Grants to individuals 5,882 5,882 906
Grants to scout groups 7,246 7,246 31,033
Grants to overseas development projects 2,500 2,500 8504
15,628 15,628 40,443

ee o
Laand a gad~t10gs Motor
~VIcles Total
f f
COST
As at 1stJanuary 2022
Additions
at cost
Disposals		 1,171,204
8,840		 136,927
6,061		 27,680 1,335,811
14,901
As at31stDecember 2022 1,180,044 142,988 27,680 1,350,712
DEPRECIATION
As at 1stJanuary 2022
Depreciation
charge for the year
Disposals		 514,593
44,093		 120,108
6,473		 20,602
1,770		 655,303
52,336
As at 31st December 2022 558,686 126,581 22,372 707,639
NET BOOK VALUE
At 31st December 2022
At31stDecember 2021		 621,358
656,611		 16,407
16,819		 5,308
7,078		 643,073
680,508

31Dec 22
f		 31Dec21
Trade debtors 23.025 1,273
Prepayments
Other Debtors		 and other debtors 19,682
4,842		 10,327
44
VAT 1,170
47.549 12,814

31Dec 22 31Oec21
f 5
Trade creditors 20,769 19,109
Other taxation and social security 34,059 13,809
Accruals 34,143 55232
Deposits in advance 110,121 93,533
Subscriptions in advance 63,116 88374
Deferred Income 396,727 174,739
Monies held on behalf of districts 1,000 21,098
VAT 4,798
Loan 5,000
664,733 472894

Movements in the Year Year Balance at Incoming Outgoing Balance at
1Jan 22
f		 Resources
f		 Resources
f		 Transfers 31Dec 22
f
Designated Funds
Fixed Asset Fund 772,763 772,763
Ferny Crofts Fund 144,082 666,856 618,621 2,000 194,317
Sections &Activities working 134,535 344,912 344,658 134,789
capital
Mrs W SHayward Legacy Fund 65,173 34.949 30,224
International Opportunity Fund 25,222 4,820 20,402
Inclusion
in		 Scouting Fund 10,000 10,000
Future Activity Leader 7,237 7,237
Development
Mike Everett Fund 9019 322 8697
1,168,031 1,011,768 1,003,370 2,000 1,178,429
General
Funds		 324,764 275,629 256,145 344,248
Total Unrestricted Funds 1,492,795 1,287,397 1,259,515 2,000 1,522,677

Balance at Incoming Outgoing Balance at
1Jan 22
f		 Resources
f		 Resources
f		 Transfers
f		 31Dec 22
f
John Pearson
Memorial
Sport England
Freemasons'
Grant		 Fund 1,327
2,235
2.669		 139 1,327
2,235
2,530
Lt Cmdr Bruce Fund 250 250
Cave Bus Fund 2,000 (2,000)
Total Restricted Funds 6,481 2,000 389 (2,000) 6,092

Restricted Designated Unrestricted Total
Fund balances at31December 2022 E f
are represented
by:-
Net assets
Long term liabilities		 6,092 1,178,429 344,248 1,528,769
Total Net Assets 6,092 1,178,429 344,248 1,528,769