2022-03-31-accounts

STAFFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES’ ANNUAL REPORT

for the period from 01/04/2021 to 31/03/2022

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	To 15/09/2021	Staffordshire County Scout Council
Mr R Williams4, 5	County Chair	From 16/03/2022	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		Staffordshire County Scout Council
Mrs A Auckland		From 15/09/2021	Staffordshire County Scout Council
Mrs E M Bromley1			Staffordshire County Scout Council
Mrs E Birch1, 2, 5			Staffordshire County Scout Council
Mr A Bush1		To 15/09/2021	Staffordshire County Scout Council
Mr P A Creaser4, 5			Staffordshire County Scout Council
Mr O Dyde1		To 15/09/2021	Staffordshire County Scout Council
Mr N Evans2			Staffordshire County Scout Council
Mr B Field1			Staffordshire County Scout Council
Mr D Hancock		From 15/09/2021	Staffordshire County Scout Council
Mr C Leader2			Staffordshire County Scout Council
Mr K Levene1		From 15/09/2021	Staffordshire County Scout Council
Mr P M Mantom4		To 15/09/2021	Staffordshire County Scout Council
Mr S Norman			Staffordshire County Scout Council
Mr A Preston1			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 2021/2022 (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 ST1 5DD

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 requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the CharityCommission for England and Wales.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2021/2022 (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

Objectives and activities

Objectives and activities

Summary of the objects of the charity set out in its governing documents

Our Mission - Scouting in Staffordshire exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 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 2021/2022 (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”. Face to face scouting was not possible for all of the year due to 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 returned to face-to-face scouting in most areas. After a drop in numbers last year, we are now well on the way to recovering to pre-pandemic numbers. In addition, our new squirrel's section for 4-6 years olds is very popular many groups are opening squirrel dreys. Our volunteers have shown fantastic creativity and have developed exciting programmes for our young people to engage with. Many outdoor camps, hiking adventures and experiences on the water have been had. The young people and the leaders have thoroughly enjoyed being back outdoors and face-to- face. 325 Beavers gained their Chief Scout Bronze Award; 390 Cubs their Silver Award; 204 Scouts their Gold Award; 8 Explorers their Platinum Award and 4 Explorers their Diamond Award. In addition, 69 young people earned the Bronze Duke of Edinburgh Award, 28 the Silver and 3 the Gold. 13 young people achieved the Young Leader Belt and 4 the Queen’s Scout Award, the highest award for a young person. We also recognised adults who received national awards including 22 Chief Scout Commendations, 13 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 5 Silver Acorns, 2 Bar to the Silver Acorn and 1 Silver Wolf awarded. After the cancellations of previous international trips, we are excited to be planning the future trips to South Korea for the World Scout Jamboree and Kandersteg.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2021/2022 (continued)

Our Remembrance Day parades, and St Georges Day celebrations went ahead as usual this year and were extremely well attended.

Scouting in Staffordshire continues to reach significant numbers of young people we have seen an increase in membership of about 21% over the past year. At the annual census in January 2022, we recorded 10,118 members – 7,484 youth members and 2,634 adult volunteers.

In the year ahead we look forward to working to support the implementation of the significant changes for Scouting UK and how this will improve the experience for volunteers and young people.

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.

Richard Williams

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 £107,196 (2021: £94,686 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

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2021/2022 (continued)

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.

Plans for Future Periods

At the end of the Financial Year, the Trustees were able to set a budget for the year ahead and have also included some provision to support the transformation required to implement the new changes from the Scout Association. This has been possible through prudent financial management and partly helped by the grant we received during last year from the local authority.

Membership, whilst on the increase, remains lower than pre-pandemic levels will have an impact going forward. The income from the annual levy will cover anticipated fixed costs for the year ahead and some additional costs of delivering activities including the transformation programme.

The Trustees have therefore agreed to continue with a strategy whereby most activities will aim to be selffunding; 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	Richard Williams
Position	CountyChair
Date	10 August 2022

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STAFFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ ANNUAL REPORT 2021/2022 (continued)

County Treasurer’s Report For the Year Ended 31[st] March 2022

The financial statements are detailed on pages 11 to 19

The Charity was financially impacted by Covid-19 in the year under review.

A reduction in member numbers reduced year on year income from the County Levy by £16k, and as we were unable to conduct face-to-face scouting for a large proportion of the year, income from activities also declined by £57k. The County did however benefit from a £10k Covid grant from the District Council.

With the reduction in income and high levels of uncertainty due to the pandemic, the Trustees took a cautious approach to expenditure during the year.

Expenditure on charitable activities remained in line with the previous year at £43k.This is the expenditure relating to the overheads of the Charity. Expenditure includes the running of the County office, insurances, licences, and funding of Online Scouting Manager across the County. These costs are largely fixed. The Charity did take advantage of the Government Furlough scheme at the start of the year with the County Secretary being placed on part time furlough due to the decrease in the level of activities across the County whilst face-to-face scouting was unable to take place.

Expenditure on other activities reduced by £30k year on year. This related to the reduction in activity and in particular activity on international trips.

With the prudent approach adopted by the Trustees during the year, the Unrestricted (General) Fund produced a deficit of £253 (2021: surplus of £40,390).

The Charity has been prudent and does carry reserves which will hopefully see us through these leaner times. Total reserves remain largely unchanged although the split of these funds has changed.

Total Capital Reserves stand at £137,900 (2021 £137,836); unrestricted £107,196 (2021 £130,844) which includes Designated Funds (see note 14) of £23,712 (2021 £36,158), and restricted funds of £6,992 (2021 £6,992) (see note 15). Designated funds have declined as funds ring-fenced from previously cancelled foreign trips are being utilised for other opportunities now that Covid restrictions are being relaxed.

The year-end cash balance of £310,661 includes membership subscriptions paid in advance of £224,387 of which £56,704 is retained within the County as the County Levy, the remainder being paid to HQ Scouting.

Membership numbers are now recovering, and the Charity will focus expenditure for the next year on rebuilding Scouting and a transformation programme.

Joanne Gilbert County Treasurer 10 August 2022

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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 2022 which are set out on pages 9-19.

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:

1. accounting records were not kept in respect of Staffordshire County Scout Council as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. 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 fair view' which is not a matter considered as part of an independent examination; or

4. 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

11/08/2022 Date:.............................

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31[st] March 2022

Income Note HQ Membership Subscriptions Less paid to Scouts Voluntary income 3 Income from specific activities for generating funds 4 Income from Investments 5 Other income sources 6 Total Income Expenditure on Specific Activities 7 Expenditure on Charitable Activities 8 Total Expenditure Net Income/(Expenditure) Transfer between funds Net movement of funds Reconciliation of Funds Total Funds brought forward Total Funds carried forward Income Expenditure	Unrestricted Restricted Funds Total Funds 208,764 0 208,764 (208,764) 0 (208,764) 0 0 0 12,696 0 12,696 38,488 0 38,488 229 0 229 46,392 0 46,392 97,805 0 97,805 54,712 0 54,712 43,346 0 43,346 98,058 0 98,058 (253) 0 (253) 130,844 6,992 137,836 130,591 6,992 137,583 2022	Unrestricted Restricted Funds Total Funds 221,645 0 221,645 (221,645) 0 (221,645) 2021
		0 0 0
		10,673 0 10,673 95,829 0 95,829 200 0 200 62,216 0 62,216 168,918 0 168,918 84,853 0 84,853 43,675 0 43,675
		128,528 0 128,528
		40,390 0 40,390 90,454 6,992 97,446
		130,844 6,992 137,836

Unrestricted funds include Designated Funds

The annexed notes on pages 11 to 19 form part of these financial statements.

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET As at 31st March 2022

2022 2021	2022 2021	2022 2021
Notes £	£ £	£
Fixed Assets
Tangible Assets 10	1,893	3,929
Investments 11	52,831	52,603
	54,724	56,532
Current Assets
Debtors 12 1,523	1,776
Cash at bank and in hand 310,661	278,753
312,184	280,529
Liabilities
Creditors falling due within one year 13 (229,008)	(199,225)
Net Current Assets	83,176	81,304
Net Assets	137,900	137,836
Represented by:-
Unrestricted Funds
General funds 14	107,196	94,686
Designated funds 14	23,712	36,158
Restricted Funds 15	6,992	6,992
Total Charity Funds 16	137,900	137,836

The financial statements were approved by the Charity’s Trustees on 10 August 2022 and signed on their behalf by

R Williams County Chair

J Gilbert County Treasurer

The annexed notes on pages 11 to 19 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 2022

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 2022

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 2022

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

	2022	2021
		Unrestricted Funds Restricted Funds Total
	Unrestricted Fd Restricted Fd Total
	uns uns
	£ £ £	£ £ £
Donations	1,400 0 1,400	25 0 25
Government Grants	11,296 0 11,296	10,648 0 10,648
	12,696 0 12,696	10,673 0 10,673

Government Grants

During the year the charity received £10,000 (2021 £10,000) from East Staffs Borough Council towards the impact of Covid-19.

The Charity also received £1,296 (2021 £648) from HMRC in respect of the Job Retention Scheme.

The amount of grants recognised in the financial statements was £11,296 (2021 £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 2022

4. Specific activities for generating funds

----- Start of picture text -----
2022 2021
Unrestricted Restricted Unrestricted Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £ £ £
County Events 1,615 0 1,615 646 0 646
Duke of Edinburgh 6,155 0 6,155 3,498 0 3,498
Eurojam 5,227 0 5,227 9,353 0 9,353
Ghana 2020 0 0 0 82,036 0 82,036
Mountain and Caving Activities 2,535 0 2,535 (10) 0 (10)
Other Income 931 0 931 0 0 0
Training 0 0 0 30 0 30
Water Activities 1,493 0 1,493 0 0 0
World Scout Jamboree 17,847 0 17,847 30 0 30
Young Leaders & Youth Team 2,685 0 2,685 245 0 245
38,488 0 38,488 95,829 0 95,829
5. Investment Income
2022 2021
Unrestricted Restricted Unrestricted Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £ £ £
Bank Interest Receivable 1 0 1 2 0 2
Building Society Interest 228 0 228 198 0 198
229 0 229 200 0 200
----- End of picture text -----

6. Other incoming sources

----- Start of picture text -----
2022 2021
Unrestricted Restricted Unrestricted Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £ £ £
County Levy 46,392 0 46,392 62,216 0 62,216
46,392 0 46,392 62,216 0 62,216
----- End of picture text -----

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2022

7. Specific Activities Costs

8. Charitable activities costs County Events Duke of Edinburgh Eurojam Ghana 2020 Mountain and Caving Activities New Section Development Other Training Expenses Programme Expenses Programme team expenses Water Activities World Scout Jamboree	Unrestricted Restricted Total Funds Funds £ £ £ 3,668 0 3,668 6,570 0 6,570 12,191 0 12,191 3,750 0 3,750 4,063 0 4,063 1,200 0 1,200 1,280 0 1,280 424 0 424 309 0 309 1,154 0 1,154 20,103 0 20,103 54,712 0 54,712 2022	Unrestricted Funds Restricted Funds Total £ £ £ 141 0 141 2,665 0 2,665 19,988 0 19,988 60,266 0 60,266 481 0 481 0 0 0 856 0 856 175 0 175 41 0 41 240 0 240 0 0 0 2021
		84,853 0 84,853
Administration Salaries AGM Commissioner Expenses 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 £ £ £ 19,667 0 19,667 594 0 594 630 0 630 2,036 0 2,036 8,506 0 8,506 35 0 35 900 0 900 1,388 0 1,388 667 0 667 1,038 0 1,038 148 0 148 1,106 0 1,106 6,605 0 6,605 28 0 28 43,346 0 43,346 2022	Unrestricted Restricted Total Funds Funds £ £ £ 19,242 0 19,242 0 0 0 39 0 39 2,937 0 2,937 10,536 0 10,536 0 0 0 900 0 900 824 0 824 668 0 668 980 0 980 0 0 0 1,064 0 1,064 6,467 0 6,467 18 0 18 2021
		43,675 0 43,675

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2022

9. Trustees’ remuneration and expenses

The key management personnel of the charity is the County Secretary who is also a trustee. The remuneration was paid under the authority of the “POR” governing document. The benefits of the key management personnel of the Trust were salary £19,875 (2021: £19,242) and pension contribution £829 (2021: £980). 1 Trustee was reimbursed a total of £28 (2021: 1 trustee £18) for out-of-pocket expenses.

10. Tangible fixed assets

	Fixtures,
	Fitting &	Total
	Equipment
	£	£
Cost
At 1stApril 2021	30,044	30,044
Additions	0	0
Disposals	0	0
At 31st March 2022	30,044	30,044
Depreciation
At 1st April 2021	26,115	26,115
Charge for the year	2,036	2,036
Disposals	0	0
At 31st March 2022	28,151	28,151
Net book values
At 31st March 2022	1,893	1,893
At 31st March 2021	3,929	3,929

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2022

11. Fixed asset investments

Cash held as part of the investment portfolio 2022 2021 £ £ Building Society Account 52,831 52,603 _ _ 52,831 52,603 _ _ 12. Debtors 2022 2021 £ £ Prepayment 1,523 1,776 _ _ 1,523 1,776 _ _ 13. Creditors: amounts falling due within one-year 2022 2021 £ £ Membership Subscriptions in Advance 224,386 196,270 Fees and Deposits in Advance 0 391 Accruals and Deferred Income 4,622 2,564 _ _ 229,008 199,225 _ _ 14. Unrestricted funds of the Charity General Designated Total Fund Fund £ £ £ At the beginning of the year 94,686 36,158 130,844 Movement in fund in the year 12,193 (12,447) (253) Prior year adjustment 318 0 318 107,196 23,712 130,908	Cash held as part of the investment portfolio 2022 2021 £ £ Building Society Account 52,831 52,603 _ _ 52,831 52,603 _ _ 12. Debtors 2022 2021 £ £ Prepayment 1,523 1,776 _ _ 1,523 1,776 _ _ 13. Creditors: amounts falling due within one-year 2022 2021 £ £ Membership Subscriptions in Advance 224,386 196,270 Fees and Deposits in Advance 0 391 Accruals and Deferred Income 4,622 2,564 _ _ 229,008 199,225 _ _ 14. Unrestricted funds of the Charity General Designated Total Fund Fund £ £ £ At the beginning of the year 94,686 36,158 130,844 Movement in fund in the year 12,193 (12,447) (253) Prior year adjustment 318 0 318 107,196 23,712 130,908	2022 £ 52,831 _ 52,831 _ 2022 £ 1,523 _ 1,523 _ 2022 £ 224,386 0 4,622 _ 229,008 _	2021 £ 52,603 _ 52,603 _ 2021 £ 1,776 _ 1,776 _ 2021 £ 196,270 391 2,564 _ 199,225 _
	General Designated Total Fund Fund £ £ £ 94,686 36,158 130,844 12,193 (12,447) (253) 318 0 318 107,196 23,712 130,908

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

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2022

.

15 . Restricted funds

Inclusivity Fund	Opening Net Balance Incoming Resources £ £ 6,992 0 _ _ 6,992 0	Transfer £ 0 _ 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 2022 Total	Unrestricted Funds Restricted Funds 2021 Total
	£ £ £	£ £ £
Fund balances at 31st March
Are represented by:
Tangible fixed assets	1,893 0 1,893	3,929 0 3,929
Fixed asset Investments	52,831 0 52,831	52,603 0 52,603
Current assets	305,192 6,992 312,184	273,537 6,992 280,529
Less Current liabilities	(229,008) 0 (229,008)	(199,225) 0 (199,225)
Net Assets	130,908 6,992 137,900	130,844 6,992 137,836

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STAFFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (cont’d) for the year ended 31[st] March 2022

17. Capital commitments

There were no capital commitments authorised or contracted for at the year end.

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 I t collects membership subscriptions. HQ Membership subscriptions of £208,764 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 still some risk arising from the Covid-19 pandemic. Membership numbers are recovering post pandemic, but there is still some uncertainty around the ability to fundraise to support activities.

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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