STAFFORDSHIRE COUNTY SCOUT COUNCIL
TRUSTEES’ ANNUAL REPORT
for the period from 01/04/2020to 31/03/2021
Reference and administration details
Charity name The Scout Association registered number Registered charity number Charity’s principal address
Staffordshire County Scout Council 0152 1021182 County Office, Town Meadow Way Unit 3 Uttoxeter Business Centre Town Meadow Way Uttoxeter ST14 8AZ
Names of the charity trustees who manage the charity
| Trustee name | Appointment | Dates | Appointment |
|---|---|---|---|
| Mrs P M Russell4, 5 | County Chair | Staffordshire County Scout Council | |
| Mrs J Brocklehurst2, 4, 5 | County Commissioner | The Scout Association | |
| Mrs J C Gilbert4, 5 | County Treasurer | Staffordshire County Scout Council | |
| Mrs H J Wilcox2, 4 ,5 | County Secretary | The County Executive Committee | |
| Miss I Boote2 | County Youth Commissioner | From 15/07/2020 | Staffordshire County Scout Council |
| Mrs E M Bromley | Staffordshire County Scout Council | ||
| Mrs E Birch1, 2, 5 | Staffordshire County Scout Council | ||
| Mr A Bush1 | Staffordshire County Scout Council | ||
| Mr P A Creaser4, 5 | Staffordshire County Scout Council | ||
| Mr O Dyde1 | Staffordshire County Scout Council | ||
| Mr N Evans2 | From 17/09/2020 | Staffordshire County Scout Council | |
| Mr B Field1 | Staffordshire County Scout Council | ||
| Mr C Leader2 | Staffordshire County Scout Council | ||
| Mr P M Mantom4 | Staffordshire County Scout Council | ||
| Mr S Norman | From 17/09/2020 | Staffordshire County Scout Council | |
| Mr A Preston1 | Staffordshire County Scout Council | ||
| Mr R Williams | From 17/09/2020 | Staffordshire County Scout Council | |
| 1=Nominated by County Commissioner 2=Member of the Appointments Advisory Committee 4=Member of the Finance Sub Committee 5=Member of the Emergency _Committee_6! |
|||
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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
Names and addresses of advisors
| Names and addresses of advisors | Names and addresses of advisors | Names and addresses of advisors |
|---|---|---|
| Type of advisor | Name | Address |
| Bank | UnityTrust Bank | Nine BrindleyPlace,Birmingham,B1 2HB |
| Accountants | VAST Services 1920 | The Dudson Centre,Hope Street,HanleyStoke on Trent ST ST1 5DD |
Structure, governance and management
| Structure, governance and management | Structure, governance and management |
|---|---|
| Type of Governing document |
Our governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association (“POR”). |
| How the charity is constituted |
The County is a trust established under its rules which are common to all Scouts. |
| Trustee selection methods |
The County Commissioner is appointed by The Scout Association. The County Secretary is a part-time paid employee of the charity and is appointed by the County Executive Committee. All the other trustees are either (a) nominated by the County Commissioner and approved or (b) directly elected at the Annual General Meeting of the charity or (c) are co-opted by the County Executive Committee. |
| Additional governance issues | |
| The County is managed by the County Executive Committee, the members of which are the ‘Charity Trustees’ of the County which is an educational charity. As Charity Trustees, they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Members of the Executive Committee are required to complete 'Essential Information for Executive Committee's training within the first 5 months of joining the committee unless they have already completed the requisite training in another role. They are also required to complete mandatory GDPR, Safety and Safeguarding training. Disclosure and Barring Service checks are carried out prior to commencement of Trusteeship. These checks are repeated everyfiveyears in line with POR |
|
| Except for the County Secretary who is our employee, we all give our time voluntarily and receive no remuneration. Travelling and any other reasonable expenses are paid when claimed |
|
| We have a duty to report on the charity’s public benefit in our Annual Report. We have assessed our aims, activities and charitable objectives, which are to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. We believe that we have met the Charity Commission’s public benefit criteria for boththe advancement of educationandthe advancement of citizenship or community development. The Scout Association complies with the two key principles set by the Commission with regard to public benefit: |
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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
Identifiable benefit: The way in which Scouting is carried out helps young people develop towards their full potential; this benefit is directly linked to the Purpose of Scouting.
Public benefit: Scouting is a national Association open to young people aged from 6-25. Full membership is restricted to young people and adults who are willing to make the Scout Promise. The Association enables those in poverty to benefit from Scouting; while the Association charges a subscription to members under the age of 18, the benefits of Scouting are not constrained by the member’s inability to pay. Locally, there are arrangements to waive subscriptions and other costs for those who cannot afford to pay. Nationally, there are funds available for uniform and activities so that young people are not excluded from activities if they are unable to pay. Any private benefits of Scouting are incidental. The benefits of Scouting are further demonstrated throughout this report.
We have completed our review of the major risks to the charity and have annual renewal procedures in place to manage these risks. We have in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. We are not dependent on any particular donors.
Objectives and activities
Summary of the Our Mission - Scouting in Staffordshire exists to actively engage and support objects of the charity young people in their personal development, empowering them to make a set out in its positive contribution to society. governing documents Our Values - As Scouts we are guided by these values: Integrity - We act with integrity; we are honest, trustworthy and loyal. Respect - We have self-respect and respect for others. Care - We support others and take care of the world in which we live. Belief - We explore our faiths, beliefs and attitudes. Co-operation - We make a positive difference; we co-operate with others and make friends.
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
- enjoy what they are doing and have fun • take part in activities indoors and outdoors • learn by doing • share in spiritual reflection • take responsibility and make choices • undertake new and challenging activities • make and live by their Promise
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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
| Summary of the main activities undertaken for the public benefit in relation to these objects |
Our activities for the year continued to be in line with the Scout Association national strategy “Skills For Life: Our plan to deliver better futures” though at the very end of the year, face to face scouting was suspended in line with the government regulations in respect of the Coronavirus pandemic. The focus of our activities was to deliver a quality programme of youth-oriented activities, Young Leader training, Queen’s Scout Awards and the Duke of Edinburgh Awards scheme and to provide support to adult volunteers through training and development. The programme benefits our young people by developing their self-confidence and social skills alongside practical and life skills. We welcome all young people regardless of background, faith, gender or personal circumstances. We kept in mind the Charity Commission’s guidance on public benefit at our County Executive meetings. |
|---|---|
| Contribution made by volunteers |
A great contribution is made by our adult volunteers, and we are grateful for the many hours they have spent listening to and encouraging our young people and working with them. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much. |
| Achievements and performance | |
| Summary of the Main achievements of the charity during the Year. |
During much of the last year, we have been unable to deliver face-to-face scouting because of the Coronavirus pandemic. However, our volunteers have shown incredible ingenuity and resilience and across the county have developed digital ‘meetings’ for many young people enabling them to continue to work towards their badges and awards and to stay connected with their friends. 307 Beavers gained their Chief Scout Bronze Award; 267 Cubs their Silver Award; 117 Scouts their Gold Award; 16 Explorers their Platinum Award and 14 Explorers their Diamond Award. In addition, 27 young people earned the Bronze Duke of Edinburgh Award, 10 the Silver and 8 the Gold. 11 young people achieved the Young Leader Belt and 2 the Queen’s Scout Award, the highest award for a young person. We also recognised adults who received national awards including 27 Chief Scout Commendations, 31 Awards for Merit and 2 Bars to the Award for Merit. We also recognised people who have given specially distinguished service while holding adult roles for a period of not less than twenty years with 2 Silver Acorns, one the Bar to the Sliver Acorn and one Silver Wolf awarded. It was with regret that we had to cancel our plans for a large-scale weekend of activities at Beaudesert Camp Site and we had to cancel two international trips – one to Ghana and one to the Eurojam in Poland. |
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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
But we were creative and held our St Georges Day celebrations on-line with young people and adults across the County coming together ‘virtually’ to renew their promise.
Scouting in Staffordshire continues to reach significant numbers of young people but not surprisingly, we have seen a reduction in membership of about 25% over the past year. At the annual census in January 2021, we recorded 8,746 members – 6,196 youth members and 2,550 adult volunteers. But in March 2021 as we were able to start meeting again in small groups outside, leaders are reporting that new members are starting to join.
In Staffordshire, we want to give as many young people as possible the opportunity to experience Scouting and the chance to gain valuable skills for life. We cannot do this without the tireless work of all our volunteers. On behalf of the Trustees, we thank them all. Pat Russell County Chair
Financial review
| Financial review | Financial review |
|---|---|
| Basis of Preparation |
These financial statements have been prepared in accordance with the Statement of recommended Practice Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2019) and the Charities Act 2011. Staffordshire County Scout Council meets the definition of a public benefit entity under FRS102. |
| Brief statement of the charity’s policy on reserves |
We have examined the charity’s requirements for reserves considering its main risks. We have established a policy whereby the unrestricted funds not designated or invested in tangible fixed assets held should represent 6 months expenditure ensuring the provision of a suitable contingency to protect the continuity of its activities for the foreseeable future, circa £31,000 At the year end the County held £74,312 of unrestricted cash reserves. |
| Sources and use of Funds including investments |
Our main sources of funds this year have been the County Levy, a subscription paid by all youth members (i.e., those aged 6 – 17) and a Retail, Hospitality and Leisure Grant from East Staffordshire Borough Council as part of government coronavirus support The majority of our income this year has been applied to covering fixed costs. POR sets out the way our funds may be invested. We have therefore adopted a low-risk strategy to the investment of our funds. This does involve using an account that requires a period of notice before funds may be withdrawn. All funds are held in cash using only mainstream banks or building societies. The Executive Committee regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. We do not make grants to outside organisations. |
5
STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
Plans for Future Periods
At the end of the Financial Year, the Trustees had to take account of the restrictions placed on activities as a result of the coronavirus pandemic and the potential for income generating activity in the year ahead.
The reduction in membership will have an impact going forward. The income from the annual levy will cover anticipated fixed costs for the year ahead but not cover additional costs of delivering activities.
The Trustees have therefore agreed a strategy whereby most activities will aim to be self-funding; that small amounts from our reserves can be applied to support some activities that enable development of local scouting and grants/donations will be sought to cover costs arising from specific needs such as equipment replacement
Declaration
| Declaration | Declaration |
|---|---|
| **The Trustees declare that they have approved the Trustees’ report above. ** | |
| Signed on behalf of the charity’s trustees | |
| Signature | |
| Full names | Patricia MaryRussell |
| Position | CountyChair |
| Date | 4 August 2021 |
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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
County Treasurer’s Report For the Year Ended 31[st] March 2021
The financial statements are detailed on pages 10 to 20
Covid -19 has not hugely impacted the charity in financial terms for the financial year ending March 2021.
Income was largely unaffected as our main source of income (the County Levy) was received at the start of the year in the early days of the pandemic. The County was also fortunate to receive a Grant of £10,000 from the District Council.
Covid-19 did however severely restrict the activities of the charity during the year.
Activities that had been planned were largely cancelled and refunds issued to participants. Foreign trips to Ghana and Eurojam in Poland had to be cancelled. This has led to insurance claims to recoup monies lost and the repayment of monies to participants.
The majority of the expenditure in the year related to overheads, including the running of the county office, insurances, licences etc and the continuing funding of Online Scouting Manager across the County.
With the reduced level of activity, the County Secretary was placed on part time furlough for a proportion of the year and the County took advantage of the Government furlough scheme.
With income levels largely unaffected and reduced levels of activity the Unrestricted (General) Fund produced a surplus of £40,390 (2020: deficit of £43,400). Income from the County Levy was £62,216 (2020: £49,010) and £200 was generated from investments. £91,000 of the income related to refunds on the cancelled foreign trips.
Expenditure on overheads was £43,675 (2020: £50,696), and £80,000 of expenditure related to refunds back to participants on foreign trips. In line with charity commission guidelines any fundraised monies which could not be identified to individuals have been retained within the Charity and remain within designated funds to be used for future events.
Whilst the current year has seen an increase in funds the Trustees are cautious about the finances of the Charity in the next few years. Numbers in scouting have dropped by 25% during the pandemic which will mean that income for the current financial year from the County Levey will be reduced by £16,000 and it is likely that it will take several years to rebuild scouting to previous levels. Consequently, income is likely to be reduced for a few years.
Whilst the County Levy will cover overheads there will not be monies to support large events and the County will be looking for activities to be largely self-funding. The Charity’s focus will be to spend resources on rebuilding Scouting and initially looking at more local initiatives rather than organising large scale events in the wake of the pandemic.
The Charity has been prudent and does carry reserves which will hopefully see us through these leaner times.
Total Capital Reserves stand at £137,836; unrestricted £130,844 which includes designated funds (see note 14) of £36,158, and restricted funds of £6,992 (see note 15).
The year-end cash balance of £278,753 includes membership subscriptions paid in advance of £196,270 of which £46,392 is retained within the County as the County Levy, the remainder being paid to HQ Scouting.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2020/2021 (continued)
Joanne Gilbert County Treasurer 4 August 2021
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
Independent Examiner's Report to the trustee Staffordshire County Scout Council
I report to the charity trustee on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 10-20.
Respective responsibilities of trustee and examiner
As the charity’s trustee of Staffordshire County Scout Council (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Staffordshire County Scout Council are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since Staffordshire County Scout Council’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of Staffordshire County Scout Council as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and f air view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
.................................... Daryl Denson ACMA VAST The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD Date:........07/09/2021.....................
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31[st] March 2021
| 2021 | 2020 |
|---|---|
| Income Note Unrestricted Restricted Funds Total Unrestricted Restricted Funds Total |
|
| Funds | Funds |
| HQ Membership Subscriptions 221,645 - 221,645 210,595 - 210,595 |
|
| Less paid to Scouts (221,645) - (221,645) |
(210,595) - (210,595) |
| 0 0 0 |
0 0 0 |
| Income | |
| Voluntary income 3 10,673 10,673 |
225 225 |
| Income from specific activities for generating funds 4 95,829 95,829 218,982 218,981 |
|
| Income from Investments 5 200 200 |
616 616 |
| Other income sources 6 62,216 62,216 |
49,010 49,010 |
| Total Income 168,918 0 168,918 |
268,833 0 268,833 |
| Expenditure | |
| Expenditure on Specific Activities 7 84,853 0 84,853 261,538 6,809 268,347 |
|
| Expenditure on Charitable Activities 8 43,675 0 43,675 50,696 0 50,696 |
|
| Total Expenditure 128,528 0 128,528 |
312,234 6,809 319,043 |
| Net Income/(Expenditure) 40,390 0 40,390 |
(43,401) (6,809) (50,210) |
| Transfer between funds | 78,349 (78,349) |
| Net movement of funds | 34,948 (85,158) (50,210) |
| Reconciliation of Funds | |
| Total Funds brought forward 90,454 6,992 97,446 55,506 92,150 147,656 |
|
| Total Funds carried forward 130,844 6,992 137,836 90,454 6,992 97,446 |
|
| Unrestricted funds include Designated Funds |
The annexed notes on pages 12 to 20 form part of these financial statements.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
BALANCE SHEET As at 31st March 2021
| BALANCE SHEET As at 31st March 2021 |
||||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Notes | £ | £ | £ | £ |
| Fixed Assets | ||||
| Tangible Assets 10 |
3,929 | 6,867 | ||
| Investments 11 |
52,603 | 52,405 | ||
| 56,532 | 59,272 | |||
| Current Assets | ||||
| Debtors 12 |
1,776 | 3,030 | ||
| Cash at bank and in hand | 278,753 | 247,899 | ||
| 280,529 | 250,929 | |||
| Liabilities | ||||
| Creditors falling due within one year 13 |
(199,225) | (212,755) | ||
| Net Current Assets | 81,304 | 38,174 | ||
| Net Assets | 137,836 | 97,446 | ||
| Represented by: - | ||||
| Unrestricted Funds | ||||
| General funds 14 |
94,686 | 20,228 | ||
| Designated funds 14 |
36,158 | 70,226 | ||
| Restricted Funds 15 |
6,992 | 6,992 | ||
| Total Charity Funds 16 |
137,836 | 97,446 |
The financial statements were approved by the Charity’s Trustees on 4 August 2021 and signed on their behalf by
PM Russell County Chair
J Gilbert County Treasurer
The annexed notes on pages 12 to 20 form part of these financial statements.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31[st] March 2021
1. Accounting policies
Basis of preparation and assessment of going concern
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2019) and the Charities Act 2011.
The trust constitutes a public benefit entity as defined by FRS 102.
The Trustees consider that there are no uncertainties about the charity’s ability to continue as a going concern over the next twelve months.
Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed.
Where a change of accounting policy or treatment has occurred, the prior year figures have been adjusted to reflect the new treatment.
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Fund accounting
Funds held by the Charity are:
Unrestricted general funds – general funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds – these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects.
Restricted funds - these are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
1.2. Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern and there are not any significant areas of uncertainty that affect the carrying value of assets held by the charity.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
1.3. Incoming resources
All incoming resources are included in the SOFA when the Charity is legally entitled to the income and the 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.
1.4. Grants payable and receivable
All grants are accounted for gross when receivable. Grants payable are recognised as expenditure when the commitment is entered into.
1.5. Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable.
Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised.
Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
1.6. Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.
1.7. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost residual value of each asset over its expected useful life, as follows:
Boats and Trailers 10% straight line Fixtures, fittings and equipment 20% straight line Computer equipment and software, activity equipment 33% straight line
1.8. Investments
Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the statement of financial activities.
1.9. Stock
Stock is valued at the lower of cost and net realisable value.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
1.10. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
1.11. Liabilities
Liabilities are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
2. Cashflow statement
The Charity is exempt from the requirement to prepare a cashflow statement because it is a small Charity.
3. Voluntary income
2021 |
2020 | |
|---|---|---|
| Unrestricted Funds Restricted Funds Total |
||
| Unrestricted Fd Restricted Fd Total |
||
| uns uns |
||
| £ £ £ |
£ £ £ |
|
| Donations | 25 25 |
225 225 |
| Government Grants |
10,648 10,648 |
|
| 10,673 - 10,673 |
225 - 225 |
Government Grants
During the year the charity received £10,000 from East Staffs Borough Council towards the impact of Covid-19.
The charity also received £648 from HMRC in respect of the Job Retention Scheme. The amount of grants recognised in the financial statements was £10,648 There were no unfulfilled conditions at the year end.
The charity received no other form of government assistance.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
4. Specific activities for generating funds
| 2019 Kandersteg County Events Duke of Edinburgh Eurojam Ghana 2020 Mountain and Caving Activities Other Income Target Shooting Training Water Activities World Scout Jamboree |
Unrestricted Funds Restricted Funds Total £ £ £ - - 646 646 3,498 3,498 9,353 9,353 82,036 82,036 - 10 - 10 - - - - 30 30 - - 30 30 2021 |
2020 Unrestricted Funds Restricted Funds Total £ £ £ 24,279 24,279 16,635 16,635 6,271 6,271 36,419 36,419 55,744 55,744 2,840 2,840 102 102 320 320 735 735 2,833 2,833 71,019 71,019 |
|---|---|---|
| Young Leaders & Youth Team | 245 245 95,829 - 95,829 |
1,785 1,785 |
| 218,982 - 218,982 |
5. Investment Income
| Bank Interest Receivable Building Society Interest |
Unrestricted Funds Restricted Funds Total £ £ £ 2 2 198 198 200 - 200 2021 |
Unrestricted Funds Restricted Funds Total £ £ £ 8 8 608 608 2020 |
|---|---|---|
| 616 -616 |
6. Other incoming sources
| County Levy | Unrestricted Funds Restricted Funds Total Unrestricted Funds Restricted Funds Total £ £ £ £ £ £ 62,216 62,216 49,010 49,010 62,216 -62,216 49,010 - 49,010 2021 2020 |
|---|---|
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
7. Specific Activities Costs
| 2019 Kandersteg Activities Equipment Activity permits County Events Duke of Edinburgh Eurojam Ghana 2020 International Kenya Legacy Project Mountain and Caving Activities New Section Development Other Training Expenses Programme Expenses Programme team expenses Water Activities Target Shooting Activities Training leader Expenses World Scout Jamboree Young leader expenses Youth Involvement Expenses |
Unrestricted Restricted Total Funds Funds £ £ £ - - - - - - 141 141 2,665 2,665 19,988 19,988 60,266 60,266 - - - - 481 481 - - 856 856 175 175 41 41 240 240 - - - - - - - - - - 84,853 - 84,853 2021 |
Unrestricted Funds Restricted Funds Total £ £ £ 53,163 53,163 4,100 4,100 138 138 34,275 34,275 5,094 5,094 17,081 17,081 80,637 80,637 651 651 6,809 6,809 4,049 4,049 300 300 3,553 3,553 2,130 2,130 1,806 1,806 5,784 5,784 342 342 1,050 1,050 44,703 44,703 1,800 1,800 882 882 2020 |
|---|---|---|
| 261,538 6,809 268,347 |
8. Charitable activities costs
| Administration Salaries AGM Commissioner Expenses County Conference Depreciation General Administration Hire of Venues Independent Examination Fees Insurance IT Charges Pension Costs Presentation and Awards Printing, Postage and Telephone Rent Trustee Expenses |
Unrestricted Restricted Total Funds Funds £ £ £ 19,242 19,242 - - 39 39 - - 2,937 2,937 10,536 10,536 - - 900 900 824 824 668 668 980 980 - - 1,064 1,064 6,467 6,467 18 18 43,675 - 43,675 2021 |
Unrestricted Restricted Total Funds Funds £ £ £ 19,107 19,107 604 604 1,324 1,324 3,956 3,956 5,049 5,049 8,276 8,276 306 306 684 684 798 798 391 391 953 953 845 845 1,271 1,271 6,192 6,192 941 941 2020 |
|---|---|---|
| 50,696 - 50,696 |
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
9. Trustees’ remuneration and expenses
The key management personnel of the charity is the County Secretary. The benefits of the key management personnel of the Trust were salary £19,242 (2020: £19,107) and pension contribution £980 (2020: £953). 1 Trustee was reimbursed a total of £18 (2020: 6 trustees £941) for out-of-pocket expenses.
10. Tangible fixed assets
| Fixtures, | ||
|---|---|---|
| Fitting & | Total | |
| Equipment | ||
| £ | £ | |
| Cost | ||
| At 1stApril 2020 | 30,044 | 30,044 |
| Additions | 0 | 0 |
| Disposals | 0 | 0 |
| At 31st March 2021 | 30,044 | 30,044 |
| Depreciation | ||
| At 1st April 2020 | 23,177 | 23,177 |
| Charge for the year | 2,938 | 2,938 |
| Disposals | 0 | 0 |
| At 31st March 2021 | 26,115 | 26,115 |
| Net book values | ||
| At 31st March 2021 | 3,929 | 3,929 |
| At 31st March 2020 | 6,867 | 6,867 |
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
| 11. Fixed asset investments Cash held as part of the investment portfolio Building Society Account NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31st March 2021 12. Debtors Prepayment 13. Creditors: amounts falling due within one-year Membership Subscriptions in Advance Fees and Deposits in Advance Accruals and Deferred Income 14. Unrestricted funds of the Charity General Fund £ At the beginning of the year (Restated) 20,228 Movement in fund in the year 74,458 ______ 94,686 ______ |
2021 £ 52,603 _ 52,603 _ 2021 £ 1,776 _ 1,776 _ 2021 £ 196,270 391 2,564 _ 199,225 _ Designated Fund £ 70,266 (34,068) _ 36,158 _ |
2020 £ 52,405 _ 52,405 _ 2020 £ 3,030 _ 3,030 _ 2020 £ 207,174 2,456 3,125 _ 212,755 _ Total £ 90,454 40,390 _ 130,844 _ |
|---|---|---|
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
15 . Restricted funds
| Inclusivity Fund | Opening Net Balance Incoming Resources £ £ 6,992 - _ _ 6,992 0 |
Transfer £ - _ 0 |
Closing Balance £ 6,992 _ 6,992 |
|---|---|---|---|
Restricted funds
Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
The Inclusivity Fund represents the income earned on the Endowment Fund (which was incorporated into the Inclusivity Fund in 2011), together with other donations earmarked to be spent on the furtherance of Special Needs Scouting after deducting any eligible expenditure.
16. Analysis of net assets between funds
| Unrestricted Funds Restricted Funds 2021 Total |
Unrestricted Funds Restricted Funds 2020 Total |
|
|---|---|---|
| £ £ £ |
£ £ £ |
|
| Fund balances at 31st March |
||
| Are represented by: |
||
| Tangible fixed assets |
3,929 3,929 |
6,867 6,867 |
| Fixed asset Investments |
52,603 52,603 |
52,405 52,405 |
| Current assets | 273,537 6,992 280,529 |
243,937 6,992 250,929 |
| Less Current liabilities |
(199,225) (199,225) |
(212,755) (212,755) |
| Net Assets | 130,844 6,992 137,836 |
90,454 6,992 97,446 |
17. Capital commitments
There were no capital commitments authorised or contracted for at the year end.
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STAFFORDSHIRE COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2021
18. Taxation
The Charity is exempt from taxation on any income or capital gains.
19. Related party transactions
The charity is affiliated to the Scout Association, on whose behalf It collects membership subscriptions. HQ Membership subscriptions of £221,645 in the year are shown on the Statement of Financial Activities.
20. Non-adjusting event after the financial period
The trustees recognise that there is a significant risk to the charity arising from the Covid-19 pandemic.
The decline in membership will see income reduce, and the uncertainty around the ability to fundraise to support activities continues.
The impact of this is likely to be felt for at least the next two financial years.
The trustees are regularly reviewing the impact of Covid-19 and actively pursuing risk management policies to guide the Charity through this uncertain time.
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