## _**Wiltshire Scout Council**_ ## _**Trustees Annual Report**_ ## _**and Accounts**_ _**for the year ending**_ _**31 March 2021**_ **Scout Association Registration Number 10000120 Charity Commission Registration Number 1025277** **- 1 -** **Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021** ## **A. Objectives and Activities** |**Summary of the objects of the**
**charity as set out in its**
**governing document**|The objectives of the county are as a unit of the Scout Association.
**The purpose of Scouting**
Scouting exists to actively engage and support young people in
their personal development, empowering them to make a positive
contribution to society.
**The values of Scouting**
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
**The Scout method**
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
- gain skills for life| |---|---| |**Summary**
**of**
**the**
**main**
**activities in relation to these**
**objects**|The County’s main function is to support the seven Districts in
achieving five key strategic objectives of the Scout Association
based on growth, inclusivity, community impact, youth-shaped
Scouting and quality programme. As a County, the main activities
during the last twelve months have been:
1. Providing management, leadership and support, in
partnership with the South West Regional Support Team
(RST) in ensuring the continuation of Scouting during the
Coronavirus pandemic, at which time face-to-face
Scouting was largely suspended, and ensuring that
membership levels were maintained as far as possible.
The 2021 census saw a 19% fall in youth members and
17% fall in adult volunteers compared to last year’s
census outcome.
2. Running a twice yearly, online modular based Section
Leader, Manager and Supporter training programme for
all adult members.
3. Providing
on-going
bespoke
online
training
and
personalised support for County, District and Group
Executive
Committee
Members
and
their
Sub-
Committees.
4. Participating in online Regional Support Meetings for
County Chairs, County Commissioners, County Youth
Commissioners and Deputy County Commissioners for
Development, Programme Support and youth-shaped
support, including updating and upskilling County Training
Managers.| |**Public Benefit**|The County meets the Charity Commission’s Public Benefit
criteria under both the advancement of education and the
advancement of citizenship or community development headings.| **- 2 -** **Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021** ## **B. Achievements and performance** |**Summary**
**of**
**the**
**main**
**achievements of the charity**
**during the year**|The County Scout Centre remained largely closed during the
pandemic with minimal income received. Local council grant
income was applied for and received to enable the majority of
fixed costs of running the centre to be covered.
No International events for young people took place during the
year, nor did any County organised face to face events other than
certain elements of adult training when lockdown restrictions were
temporarily eased.
Training for Adult Leaders, Managers and Supporters has been
on-going throughout the year, where the majority of this training
has been delivered by the County and individually through each
District’s training provision utilising online virtual platforms. During
the short window of opportunity in the latter part of 2020 certain
aspects of training was delivered face to face, namely first aid
practical training, which was outsourced to external training
providers. This was to ensure that the County remained as far as
reasonably practicable, compliant with the mandatory HQ training
requirements centric to all adult volunteers of the Movement. Two
specific weekend-long online virtual events were delivered
throughout the year by the County Training Team, which has
resulted in a significant number of Wood Badges (training insignia
denoting trained leader status) being achieved. The first course of
the year took place in October 2020, which recorded over 70
attendees and for the first time, saw Scout Leaders from outside
of the County book onto and participate in Wiltshire training. The
second course ran in March 2021 with a similar number of
Leaders taking part but this course is significant because the
County celebrated its 100thtraining session delivered across the
County whilst under Covid-19 lockdown restrictions. In addition to
this, training validation sessions have continued to run following
similar online opportunities including mandatory safeguarding and
safety training for all members of Scouting.
Despite the national lockdown and restrictions regarding face to
face Scouting in place, Beaver, Cub, Scout, Explore and Network
Leaders from all seven Districts continued to deliver exciting and
fun-packed quality programmes and maintained regular Section
meetings using online virtual platforms, including take part in The
Scout Association’s national activities and events for example,
home nights away experiences, The Great Indoors, Race to the
Moon and Jamboree on the Internet to name only a few. By
actively taking part a significant number of young people
managed to achieve their Bronze, Silver, Gold, Platinum and
Diamond Chief Scout Awards and a number of Network Scout
members managed to achieve their Queen’s Scout Award.| |---|---| |**C.**
**Finance review**|| |**Policy on Reserves**|The total funds are £889,019 of which £107,472 are restricted for
specific purposes, including for legacies gifted. Of the unrestricted
funds £552,903 are held as fixed assets (including the Wiltshire
Scout Centre). Therefore at 31stMarch 2021 the charity had net
unrestricted current assets of £228,645.
The County’s policy on reserves has been to hold the equivalent
of a year’s lettings plus a fund for redecorating the centre every
four years and to be able to continue with our development work
on growing the movement. However this year due to the ongoing| **- 3 -** ## **Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021** ||uncertainty of when we will be able to let again at full capacity and
also if the purpose for the lets changes we have set a reserve for
a reduced running cost of the building along with redecoration
reserve and a fund to get face to face scouting up and running
again and this equates to £90,000. Any additional funds will be to
develop the activities offering made available at the centre and to
support development and Scouting across the County, including
supporting Districts and Groups facing financial difficulties, and
also to support the return to Scouting.| |---|---| |**Further**
**financial**
**review**
**details**|The County does not have sufficient funds to invest in longer term
investments. The County has therefore adopted a risk averse
strategy to the investment of its funds. All funds are held in cash
using only mainstream banks or building societies| |**Finance review**|The Total income for the year was £77,247 (2020 £154,126) and
the total expenditure £48,239 (2020 £130,427). The reduction in
income and costs reflects the temporary cessation of Scouting
activities and lettings due to the Coronavirus pandemic.
The net current assets at year-end were £322,870 (2020
£273,867).| ## **D. Structure, governance and management** |**Type of governing document**|The County’s 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.| |---|---| |**How the charity is constituted**|The County is a trust established under its rules which are
common to all Scouts| |**Trustee selection methods**|The Trustees are appointed in accordance with the Policy
Organisation and Rules of The Scout Association| |**Additional governance issues**|The County is managed by the County Executive Committee, the
members of which are the “charity Trustees” of the Scout 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. In
addition the County Executive Committee maintain appropriate
governance policies and a Risk Register, which are reviewed
periodically.
The committee, who meet 6 times a year, consist of 14
Independent members:
•
5 Ex – officio (Chair, County Commissioner, County Youth
Commissioner, Secretary, Treasurer)
•
5 Elected Members
•
4 Nominated Members
In addition members are co-opted as required to provide
appropriate skill.
This County Executive Committee exists to support the District
and Group Leaders in meeting the responsibilities of their
appointments and is responsible for:
•
The maintenance of County property;
•
The raising of funds and the administration of County
finance;
•
The insurance of persons, property and equipment| ||**- 4 -**| **Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021** |•
County public occasions;| |---| |•
Assisting in the recruitment of leaders and other adult| |support;| |•
Appointing any sub committees that may be required;| |•
Appointing County Administrators and Advisors other| |than those who are elected.| |The County has 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| ## **E. Plans for Future Periods** |**Plans for future Periods**|To ensure the continued support of Scouting in Wiltshire.
To ensure the long term future of the County Scout Centre and to
develop the offer of well managed and available outdoor activities.| |---|---| ## **F. Reference and administration details** |**Charity name**|Wiltshire Scout Council| |---|---| |**Charity number**|1025277| |**Charity’s principal address**|Wiltshire County Scout Centre, Potterne Wick, Wiltshire SN10 5QT| The charity holds the title to the property belonging to it. **Names of the charity trustees who manage the charity** ||**_Trustee Name_**|**Office**|**Dates acted if not for**
**whole year**| |---|---|---|---| ||**Ex Officio**||| ||Mrs S R Troughton HM Lord Lieutenant|President|| |1|J Purkis|CountyChair|| |2|S Barley|CountyCommissioner|| |3|Miss M Nevill|Youth Commissioner|| |4|Mrs S Rose|Secretary|| |5|P Ingram|Treasurer|Appointed July2020| ||**Nominated**||| |6|R Reeves||| |7|C Pope||| |8|G Belsten||| |9|H Millard||| ||**Elected**||| |10|G Thornton||| |11|Miss I McLean||| |12|D Waspe||| |13|T Dobson||Appointed July2020| |14|D Bavister||Appointed July2020| ||Miss M Nemeth-Smyth||Stood down July2020| ||**Co-opted**||| ||-||| **- 5 -** **Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021** ## **Name and address of advisor** |**Type of advisor**|**Name**|**Address**| |---|---|---| |Independent Examiner|S G Fraser
MHA Monahans|38-42 Newport Street, Swindon,
Wiltshire,
SN1 3DR| **G. Declaration** ## **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees by:** |**Signature**|| |---|---| ||| |**Full name**|**Suzanne Joan Rose**| |**Position held**|**County Secretary**| |**Date**|**17th June 2021**| **- 6 -** ## **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Statement of Financial Activities** |**Income and endowments from**
Donations and Legacies
Charitable Activities
Other trading activities
Income from investments
**Total income**
**Expenditure on**
Raising funds
Expenditure on charitable activities
**Total expenditure**
**Net income/(expenditure)**
**_Net movement in funds_**
**Total funds brought forward**
**Total funds carried forward**|||**2021**||**_2020_**| |---|---|---|---|---|---| ||**Note**|**Unrestricted**
**Funds**
**£**|**Restricted**
**Funds**
**£**|**Total**
**£**|**_Total_**
**_£_**| ||||||| ||**3**|69,573|6,152|75,775|_58,051_| ||**3**|753|-|753|_94,153_| ||**3**|298|-|298|_555_| ||**3**|471|-|471|_1,367_| |||**71,095**|**6,152**|**77,247**|**_154,126_**| ||||||| ||**4**|483|-|483|_330_| ||**4**|45,197|2,559|47,756|_130,097_| |||**45,680**|**2,559**|**48,239**|**_130,427_**| ||||||| |||**25,415**|**3,593**|**29,008**|**_23,699_**| ||||||| |||**25,415**|**3,593**|**29,008**|_23,699_| |||756,132|103,879|860,011|_836,312_| |||**781,547**|**107,472**|**889,019**|**_860,011_**| **- 7 -** ## **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Balance Sheet** |**Fixed assets**
Tangible assets
**Total fixed assets**
**Current assets**
Stock
Debtors
Cash at bank and in hand
**Total current assets**
Creditors: amounts falling due within one year
Provision for liabilities and charges
**Total current liabilities**
**Net current assets**
**Net assets**
**Funds of the Charity**
Unrestricted funds
Restricted funds
**Total funds**|||**2021**||**_2020_**| |---|---|---|---|---|---| ||**Note**|**Unrestricted**
**Funds**
**£**|**Restricted**
**Funds**
**£**|**Total**
**£**|**_Total_**
**_£_**| ||||||| ||**5**|552,902|13,247|566,149|_586,144_| |||**552,902**|**13,247**|**566,149**|**_586,144_**| ||||||| |||585|-|585|_1,068_| ||**6**|49,626|-|49,626|_2,530_| ||**7**|387,978|94,225|482,203|_449,525_| |||**438,189**|**94,225**|**532,414**|**_453,123_**| ||||||| ||**8**|209,544|-|209,544|_179,256_| |||-|-|-|_-_| |||**209,544**|**-**|**209,544**|**_179,256_**| ||||||| |||**228,645**|**94,225**|**322,870**|**_273,867_**| ||||||| |||**781,547**|**107,472**|**889,019**|**_860,011_**| ||||||| |||781,547|-|781,547|_756,132_| ||**9**|-|107,472|107,472|_103,879_| |||**781,547**|**107,472**|**889,019**|**_860,011_**| The financial statements were approved by the Trustees on 17[th] June 2021 and signed on their behalf by: Justin Purkis County Chair Paul Ingram County Treasurer **- 8 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Notes to the Accounts** ## **Note 1 - Basis of Preparation** ## **Basis of Accounting** The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), The Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity has taken exemption from preparing a cash flow statement under the charities SORP as it constitutes a small charity. The financial statements have been prepared to give a ‘true and fair view’ and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound. There are no significant areas of judgements or key sources of estimation uncertainty. The trustees consider that there are no material uncertainties about the Charity’ Legal Status. The Charity is an unincorporated trust. The charity’s governing documents are those of The Scout Association and consist of a Royal Charter. **Note 2 - Accounting Policies** |**Note 2 - Accounting Policies**|| |---|---| |**Incoming Resources**|| |Recognition of incoming resources|These are included in the Statement of Financial Activities (SOFA)
when:
•
The charity becomes entitled to the resource
•
The trustees are probable they will receive the resources
•
The monetary value can be measured with sufficient
reliability| |Membership subscriptions|Membership subscriptions collected on behalf of other parts of the
Scout Movement are reported in the SoFA net of any amount paid
out. This is because these subscriptions are in affect held as agents
before being paid out| |Incoming resources with related
expenditure|Where incoming resources have related expenditure the incoming
resources and related expenditure are reported gross in the SoFA| |Grants and donations|Grants and donations are only included in the SoFA when the charity
has unconditional entitlement to the resources| |Tax reclaim on donations and gifts|Incoming resources from tax reclaims are included in the SoFA at
the same time as the gift to which they relate| |Donated services and facilities|These are only included in incoming resources (with an equivalent
amount in resources expended) where the benefit to the charity is
reasonably quantifiable, measurable, and material. The value
placed on these resources is the estimated value to the charity of the
service or facility received| |Volunteer help|These are only included in incoming resources (with an equivalent
amount in resources expended) where the benefit to the charity is
reasonably quantifiable, measurable, and material. The value
placed on these resources is the estimated value to the charity of the
service or facility received| |Legacy|For legacies, entitlement is taken as the earlier of the date on which
either: the charity is aware that probate has been granted, the estate| **- 9 -** ## **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ||has been finalised and notification has been made by the executor(s)
to the Trust that a distribution will be made, or when a distribution is
received from the estate. Receipt of a legacy, in whole or in part, is
only considered probable when the amount can be measured reliably
and the charity has been notified of the executor’s intention to make
a distribution. Where legacies have been notified to the charity, or
the charity is aware of the granting of probate, and the criteria for
income recognition have not been met, then the legacy is a treated
as a contingent asset and disclosed if material.| |---|---| |Investment income|This is included in the accounts when receivable| ||| |**Expenditure and liabilities**|| |Liability recognition|Liabilities are recognised as soon as there is a legal or constructive
obligation committing the charity to pay out resources| |Creditors|Creditors are recognised where the charity has a present obligation
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. Creditors are normally recognised
at their settlement amount after allowing for any trade discount due.| |Governance costs|These include costs of the preparation and examination of statutory
accounts, the costs of trustee meetings and cost of any legal advice
to trustees on governance or constitutional matters| ||| |**Assets**|| |Tangible fixed assets for use by
charity|These are capitalised if they can be used for more than one year and
cost at least £50. They are valued at cost or a reasonable value on
receipt.
Depreciation is provided at the following annual rates in order to write
off each asset over its estimated useful life:
Buildings - 2% on a straight-line basis
Equipment-10%-20% at different rates on a straight-line basis.| |Cash at bank and cash in hand|Cash at bank and cash in hand includes cash and short term highly
liquid investments with a short maturity of three months or less from
the date of acquisition or opening of the deposit or similar account.| |Debtors|Trade and other debtors are recognised at the settlement amount
due after any trade discount offered. Prepayments are valued at the
amount prepaid net of any trade discounts| |Stocks|These are valued at the lower of cost or market value| ||| |**Fund Accounting**|Unrestricted funds can be used in accordance with the charitable
objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes
within the objectives of the charity. Restrictions arise when funds are
raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is
included in the notes to the financial statements.| ||| |**Financial Risk Management**|The Charity has minimal exposure to customer credit risk, liquidity
risk and market risk. Please refer to the risk section of the trustee’s
annual report for information on how risks are managed. The charity
does not have any non-basic financial instruments| **- 10 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Note 3 - Analysis of Income and Endowments** |||**2021**
**£**|
**_2020_**
**_£_**| |---|---|---|---| |**Donations and Legacies**|Membershipsubscriptions|221,040|_214,480_| ||Less: membership subscriptions paid on|174,990|_168,520_| ||Net membership subscriptions retained|**46,050**|**_45,960_**| ||Donations|319|_309_| ||Legacy|2,839|_5,354_| ||Government Grants|20,365|_-_| ||International|6,152|_6,428_| ||**Total**|**75,725**|**_58,051_**| ||||| |**Charitable Activities**|Rental income|753|_35,401_| ||Activities|-|_58,751_| ||**Total**|**753**|**_94,152_**| ||||| |**Other trading Activities**|Badges|298|_555_| ||**Total**|**298**|**_555_**| ||||| ||||| |**Investment income**|Bank interest|148|_432_| ||COIF interest|322|_935_| ||**Total**|**471**|**_1,367_**| All income was unrestricted other than donations of £nil (2020 £6,428). There were no unfulfilled conditions or other contingencies attached to the grants received, which are in relation to COVID relief. The charity has not directly benefited from any other forms of government assistance. ## **Note 4 - Analysis of Resources Expended** |||**2021**
**£**|
**_2020_**
**_£_**| |---|---|---|---| |**Raising Funds**|Badges|483|_330_| ||**Total**|**483**|**_330_**| |In 2021 and 2020 all expenditure on fundraising was unrestricted.|||| |**Charitable activities**|Youth programme and activities|-|_52,869_| |**(unrestricted)**|Adult support and training|-|_15,452_| ||Wiltshire Scout Centre|43,786|_52,503_| ||Support and services to the movement|-|_548_| ||Independent Examiners|900|_881_| ||Payroll Fees|511|_-_| ||New Group Grant|-|_-_| ||AGM costs|-|_958_| ||**Total**|**45,197**|**_123,211_**| ||||| |**Charitable activities**|International|-|_2,857_| |**(restricted)**|Grants/legacy depreciation|2,559|_4,029_| ||**Total**|**2,559**|**_6,886_**| ||||**130,097**| |**Total**||**48,239**|| **- 11 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Note 5 - Tangible Fixed Assets** ## **5.1 Unrestricted Cost** ||**Land and**
**buildings**
**£**|**Climbing**
**frame &**
**fittings**
**£**|**Training and**
**Potterne**
**equipment**
**£**|**Activity**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||||||| |Balance brought forward|766,543|15,651|72,894|10,324|**865,412**| |Additions|-|-|455|-|**455**| |Disposals|-|-|-|-|0| |**Balance carried forward**|**766,543**|**15,651**|**73,349**|**10,324**|**865,867**| |**5.1 Restricted Funds**|||||| |Balance brought forward|8,889|-|29,266|-|**38,155**| |Additions|-|-|-|-|-| |**Balance carried forward**|**8,889**|**-**|**29,266**|**-**|**38,155**| ||||||| |**Total**|**775,432**|**15,651**|**102,615**|**10,324**|**904,022**| |**5.2 Unrestricted Accumulated Depreciation and Impairment Provisions**|||||| |Balance brought forward|212,108|15,651|56,410|10,063|**294.232**| |Depreciation charge for yr|15,129|-|3,457|142|**18,728**| |Disposals|-|-|-|-|**-**| |**Balance carried forward**|**227,237**|**15,651**|**59,867**|**10,205**|**312,960**| |**5.2 Restricted Funds Accumulated Depreciation and Impairment Provisions**|||||| |Balance brought forward|979|-|22,212|-|**23,191**| |Depreciation charge for yr|178|-|1,539|-|**1,717**| |**Balance carried forward**|**1,157 **|**-**|**23,751 **|**-**|**24,908**| ||||||| |**Total**|**228,394 **|**15,651 **|**83,648**|**10,205**|**337,868**| |**5.3 Net book value Unrestricted Funds**|||||| |Brought forward|554,435|-|16,484|261|571,180| |**Carried forward**|**539,306**|**-**|**13,472**|**119**|**552,902**| |**5.3 Net Book Value Restricted Funds**|||||| |Brought forward|**7,910**|**-**|**7,054**|**-**|**14,964**| |**Carried forward**|**7,732**|**-**|**5,515**|**-**|**13,247**| ||||||| |**Total**|**547,038**|**-**|**18,987**|**119**|**566,149**| **- 12 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Note 6 - Debtors and Prepayments** |**Analysis of debtors**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**2021**
**£**|
**_2020_**
**_£_**|**2021**
**£**|**_2020_**
**_£_**| |Other debtors|49,626|_2,530_|-|_-_| |**Total**|**49,626**|**_2,530_**|**-**|**_-_**| ## **Note 7 - Cash at bank and in hand** |**Analysis of deposits**|**2021**
**£**|**_2020_**
**_£_**| |---|---|---| |Bank accounts|330,127|_297,771_| |COIF|152,026|_151,754_| |Cash in hand|-|_-_| |**Total**|**482,203**|**_449,525_**| ## **Note 8 - Creditors and accruals** |**Analysis of creditors**|**Amounts falling due within one**
**year**|**Amounts falling due within one**
**year**|**Amounts falling due after more**
**than one year**|**Amounts falling due after more**
**than one year**| |---|---|---|---|---| ||**2021**
**£**|
**_2020_**
**_£_**|**2021**
**£**|**_2020_**
**_£_**| |Debts due to districts|-|-|-|-| |Other creditors|209,544|179,256|-|-| |**Total**|**209,544**|**179,256**|**-**|**-**| Included in other creditors is deferred income of £203,847 (2020 £175,875) being income received for post year end activities and membership fees for 2021. ## **Note 9 - Funds** ## **9.1 Funds held** The charity held the following funds at the year end: Restricted income funds: |**Fund names**|**Type**|**Purpose and restrictions**| |---|---|---| |International|R|For the assistance of“scouts”going to international events| |Solar Panels|C|For the supply and fit solar panels to the whole roof at WSC| |Legacy|C|For the upkeep and improvement of WSC| |Car Park|C|For the extension of the car park| |Scout Centre|R|For the upkeep of the centre| |Jamboree|R|For the funding of equipment to take to Jamboree| ## **9.2 Movement of major funds** ## **Unrestricted Funds 2021** |**Fund name**|**Balance**
**Brought**
**forward**
**£**|
**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Balance**
**Carried**
**forward**
**£**| |---|---|---|---|---| |General Funds|756,132|71,095|45,680|781,547| |**Total**|**756,132**|**71,095**|**45,680**|**781,547**| **- 13 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Restricted Funds 2021** |**Fund name**|**Balance**
**Brought**
**forward**
**£**|
**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Balance**
**Carried**
**forward**
**£**| |---|---|---|---|---| |International|7,522|6,152|-|13,674| |Solar Panels|1,077|-|1,077|-| |Legacy|79,062|-|1,304|77,758| |Car Park|7,910|-|178|7,732| |Scout Centre|1,500|-|-|1,500| |Jamboree|6,808|-|-|6,808| |**Total**|**103,879**|**6,152**|**2,559**|**107,472**| ## **Unrestricted Funds 2020** |**Fund Name**|**Balance**
**Brought**
**forward**
**£**|
**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Balance**
**Carried**
**forward**
**£**| |---|---|---|---|---| |General Funds|738,783|140,890|123,541|756,132| |**Total**|**738,783**|**140,890**|**123,541**|**756,132**| ## **Restricted Funds 2020** |**Fund name**|**Balance**
**Brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Balance**
**Carried**
**forward**
**£**| |---|---|---|---|---| |International|3,951|6,428|2,857|7,522| |Solar Panels|1,312|-|235|1,077| |Legacy|82,678|-|3,616|79,062| |Car Park|8,088|-|178|7,910| |Scout Centre|1,500|-|-|1,500| |Jamboree|-|6,808|-|6,808| |**Total**|**97,529**|**13,236**|**6,886**|**103,879**| ## **Note 10 - Trustees’ remuneration and benefits, and related party disclosures.** There were no trustees’ remuneration or other benefits for the year ended 31 March 2021 ## **Trustees’ expenses and donations** There were trustees’ expenses paid to nil trustees for the year ended 31 March 2021 of £nil (2020 £1,251) Total donations of £nil (2020 £278) were received from Trustees. These donations were all given without conditions. ## **Related party transactions** There were no related party transactions for the year ended 31 March 2021. ## **Note 11 Stock** |**Analysis of Stock**|**2021**
**£**|**_2020_**
**_£_**| |---|---|---| |Badges|585|_1,068_| |**Total**|**585**|**_1,068_**| The amount of stock recognised as an expense during the year was £483 (2020 - £330) **- 14 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Note 12 - Staff Costs** The total staff costs and employee benefits were as follows: |**Staff Costs**|**2021**
**£**|**_2020_**
**_£_**| |---|---|---| |Wages and Salaries|3,240|_2,000_| |Social Security|**-**|**_-_**| |**Total**|**3,240**|**_2,000_**| The average monthly number of employees during the year was 1 (2020: 1.) No employees received total employee benefits (excluding employer pension costs) of more than £60,000. **- 15 -** **Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021** ## **Independent Examiner's Report to the Trustees of Wiltshire Scout Council** I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 set out on pages 7 to 15. ## **Respective responsibilities of trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I 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. S G Fraser FCA MHA Monahans 38-42 Newport Street Swindon SN1 3DR 28[th] June 2021 **- 16 -**