## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## 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| ##