ANNUAL REPORT & ACCOUNTS 1st September 2021 to 31st August 2022
41 11 utJt4 NEWS bbc.co.uk/news 09:10
I am pleased to introduce my fourth full annual report as the County Commissioner for Greater London North East (GLNE) Scouts. The 2021/22 financial year has seen an extraordinary effort from all of our amazing volunteers to achieve 15% growth following the tough years of the Coronavirus pandemic. Not only have we seen the County bounce back with extraordinary figures, but we’ve seen everyone step up to do more, be more and share more experiences with each other.
But not only are we having experiences here in the UK, but we’re pleased to be sending even more young people to the World Scout Jamboree in Korea in 2023. Each and every one of these young people are working tirelessly to fundraise and prepare for the experience of a lifetime, not to mention the inspiring leaders who are taking them.
As I begin to near the end of my five year term as your County Commissioner, I would like to take the opportunity to say an enormous thank you to all of our volunteers. I am constantly impressed by the commitment and energy of everyone within the movement to ensure that we support our young people to gain Skills for Life.
Lee Clark County Commissioner
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CONTENTS
| Annual Report | 05 |
|---|---|
| Charity Details | 06 |
| Governance | 08 |
| Objectives & Activities | 10 |
| Charity Achievements | 11 |
| Membership Figures | 13 |
| Annual Financial Accounts | 16 |
| Financial Review | 17 |
| Financial Policies | 18 |
| Independent Examiner’s Report | 19 |
| Summary of Receipts & Payments | 20 |
| Summary of Assets & Liabilities | 21 |
| Explanatory notes | 22 |
| Back Cover | 28 |
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ANNUAL REPORT 1st September 2021 to 31st August 2022
CHARITY DETAILS
Statement
The Trustees present their report with the financial statements of Greater London North East (GLNE) County Scout Council for the year ended 31st August 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2019). Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011.
Details
Charity Name Greater London North East County Scout Council Other Names Greater London North East Scouts GLNE Scouts Registered Charity Number 1025705 Scout Association Registration Number 137 10000101 Charity Principal Operating Address 437 Wanstead Park Road, Ilford, IG1 3TT Charity Registered Address 34 Otley Drive, Ilford, IG2 6L Bankers Metro Bank plc, One Southampton Row WC1B 5HA Independent Examiners Prestons and Jacksons Partnership LLP Chartered Accountants 364-368 Cranbrook Road, Ilford IG2 6HY
Greater London North East County Scout Council
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County Presidents & Vice Presidents
President:
Lieutenant Colonel Roderick Morris TD DL OBE (Hackney) (until 22/06/2021)
Vice Presidents:
Colonel Paul Acda TD DL Mr John Barber DL (Newham) Colonel Mark Bryan MBE DL (Havering) Mr Thomas Chan DL (Redbridge) Mr Alan Dennison Major Jeremy Fern TD DL (Waltham Forest) Colonel Stephen Foakes TD DL The Right Reverend Peter Hill Mr Dean Jefferys Mr Leslie Morgan OBE DL (Tower Hamlets) Sir Jack Petchey CBE Mr Ian Pittaway BEM DL (Barking and Dagenham) Mr Paul Trayler Mrs Joan Walker (until 23/11/2022) Miss Barbara Westcott MBE
Board of Trustees
County Commissioner The Reverend Lee Clark County Chair Mr Gareth Jones County Treasurer Mr William Parry County Secretary Vacant Trustees Mrs Doreen Neun Mr Malcolm Wetherell Mr Paul Danvers Mr Paul Fix Mr Julien Rawle (elected 19/02/2022) Mr Jude Adigwe (elected 19/02/2022) Mr Chris Harrison (elected 19/02/2022 resigned 03/10/2022) Mr Steve Hewitt (until 19/02/2022)
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GOVERNANCE
Governing Documents
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.
Charity Constitution
The County is a trust established under the rules of The Scout Association which are common to all Scouts in the United Kingdom.
Trustee Selection
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
Policies and Procedures
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.
The Committee consists of the County Chair, County Treasurer and County Secretary together with the County Commissioner, four to six members elected by the County Scout Council, four to six members nominated by the County Commissioner (the number of which must not exceed the number elected by the County Scout Council), and any further members co-opted by the Committee (the number of which must not exceed the number elected by the County Scout Council). The Regional Commissioner for the Greater London Scout Region has a right of attendance at meetings of the County Executive Committee.
Members of the Executive Committee are required to complete Module 1 (Essential Information), Safety, Safeguarding, GDPR and Trustee Introduction training within the first five months of joining the Committee.
The County Executive Committee exists to support the County Commissioner in meeting the responsibilities of their appointment. It meets formally at least five times a year.
Members of the Executive Committee must act collectively as Charity Trustees of the Scout County, and in the best interests of its members to:
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Comply with the Policy, Organisation and Rules of The Scout Association.
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Protect and maintain any property and equipment owned by and/or used by the County.
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Manage the County finances.
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Organise relevant insurance for people, property and equipment.
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Provide sufficient resources for Scouting to operate. This includes, but is not limited to, supporting recruitment, other adult support and fundraising activites.
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Promote and support the development of Scouting in the local area.
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Manage and implement national Safety and Safeguarding Policies locally.
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Ensure that a positive image of Scouting exists in the local community.
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Appoint and manage the operation of any Sub-Committees, including appointing a Chair to lead the Sub-Committee.
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Ensure that young people are meaningfully involved in decision making at all levels within the County.
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The opening, closure and amalgamation of Districts, the County Scout Network and Scout Active Support Units in the County as necessary.
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Appoint and manage the operation of an Appointments Advisory Committee, including appointing an Appointments Committee Chair to lead it.
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Risk and Internal Control
The Trustees routinely monitor the County’s key risks and put in place measures to manage them appropriately. The Trustees have identified the following as the potential key risks faced by the charity:
A safeguarding incident involving Scouting members. This is mitigated through following The Scout Association’s adult appointment process which includes carrying out DBS checks for those performing regulated activity; a national vetting process; and a clear system for reporting concerns. Volunteers are required to complete mandatory safeguarding training within the timeframes set out in the Policy, Organisation and Rules of The Scout Association. Training completion and renewal is monitored by the County Executive through regular reporting. During the year, there was continued improved compliance with mandatory safeguarding training and renewal.
Risk to the health and safety of Scouting members. This is mitigated through mandatory safety training for volunteers, which is monitored by the County Executive Committee at each meeting through the County Commissioner, and Trustees responsible for overseeing compliance; regular reporting of completion, overdue and renewal data to key line managers; adherence to the requirements of adventurous activity permit scheme; and following the provisions of the Policy, Organisation and Rules of The Scout Association. During the year, there was varied return in the overdue figures but there has always been a consistent focus from key line manager to improving compliance.
runs schemes to recognise the achievements of young people in order to maintain engagement. The County delivers training to enable adult volunteers to deliver high quality Scouting and recognises the contributions of volunteers through schemes run by The Scout Association and external bodies.
Due to the Coronavirus pandemic and the periods of suspension of face-to-face Scouting, the County has seen a significant decrease in membership. The return of face-to-face Scouting has seen a boost to the number of members involved raising the overall youth membership to 6,145 in the beginning of 2022 which will have a positive impact on the financial position of the County.
Following continued support for online methods of delivering support to adult volunteers across the year, the County has been able to make savings, following a reduced income, across the board. The hybrid working methods will continue into the financial year 2022-23 and will help to strengthen the County’s financial position.
Internal Controls. The County also has in place systems of internal financial control that are designed to provide reasonable assurance against material mismanagement or loss.
These include two signatories for all payments and regular reviews of the financial position and expenditure of the County at the County Executive Committee meetings.
The County has comprehensive insurance policies to ensure that insurable risks are covered. These include insurance for nonmembers attending Scouting activities and events.
Routine checks are carried out at the County Centre to protect the health and safety of those who will use the building now that face-toface activities have become a more regular occurence.
A significant reduction in income resulting from decreased youth membership. This is mitigated by the County working closely with Groups and Districts to support them to grow and develop Scouting locally. The County provides support for specific elements of the programme and
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OBJECTIVES & ACTIVITIES
Charitable Objectives
Charity Activities
The Charity’s objective is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities.
Scouting is open to all young people who are between the ages of four and 25, irrespective of their background, ethnic origin, nationality, race, gender, martial or sexual status, mental or physical ability, financial status, political or religious beliefs.
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:
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Integrity – We act with integrity; we are honest, trustworthy and loyal.
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Respect – We have self-respect and respect for others.
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Care – We support others and take care of the world in which we live.
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Belief – We explore our faiths, beliefs and attitudes.
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Co-operation – We make a positive difference; we co-operate with others and make friends.
The Scout County incorporates the London Boroughs of Barking & Dagenham, Hackney, Havering, Newham, Redbridge, Tower Hamlets, and Waltham Forest. Scouting is delivered to our members through sections and Groups within the Districts which cover these Boroughs. The County’s role is to offer leadership and support to the Groups and Districts within its area of operation. It does this through supporting the development of Scouting, the provision of training and other services, and the running of events and activities for young people.
Public Benefit
The Trustees confirm that they have paid due regard to the need in the Charities Act 2011 to demonstrate that they Charity’s aims are for the public benefit.
The Trustees’ assessment is that Greater
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
London North East County Scout Council meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
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Enjoy what they are doing and have fun.
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Take part in activities indoors and outdoors – learn by doing.
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Share in spiritual reflection.
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Take responsibility and make choices.
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Undertake new and challenging activities – make and live by their Promise.
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CHARITY ACHIEVEMENTS
The past year has seen Scouting return to it’s pre-pandemic ways of operating with young people having returned to their Groups to engage with regular programmes of activities. Following a 24% reduction in membership in the previous financial year, it is a pleasure to report an increase of 15% in overall membership in January 2022.
Keeping Young People Safe
Keeping young people and volunteers safe is the number one priority for the County Team in GLNE Scouts. Non-compliance figures has remained the central focus for many on the County Team, working hard to ensure that the 2% target is obtained. At the point of writing this report, the County was averaging a compliance rate of 1.5% for the mandatory ongoing learning.
County Restructure
Over the course of the last 3-5 years, the largest strategic undertaking for the County Team has been to coordinate the reduction in the number of Districts within the County. The primary focus was to reduce the volume of duplication happening across the North East region of London and to better support the Districts with smaller memberships to have full and effective District Teams, something that is more difficult to achieve in smaller Districts.
The first restructure saw Chingford and Waltham Forest South combine to become Waltham Forest District, the second saw Epping Forest South, Ilford North West and Ilford East combine to become Redbridge, and the final Districts were Newham and Barking & Dagenham, combining to become BDN District.
Progress continues to be made with First Aid being a large focus for the County Training Team. Following the pandemic there has been a backlog of volunteers needing to complete the second part of the First Aid learning which requires an in person assessment. This continues to be a focus for the County Team moving into the new financial year.
International Activities
The main focus for the County’s international acitvities during the period is the attendance to the World Scout Jamboree. This is an event that occurs once every four years where the County send a group of young people to take part in an event with young people from Scout movements across the globe.
On this occasion the County have seen an increase in its allocation, increasing from 36 young people and four leaders to 63 young people and seven leaders. In preparation for the event the County has supported the Units with preparation weekends, events, activities and fundraising.
This re-structure has taken place over a number of years and the success of the restructure is a credit to all who were involved, making sure that sufficient engagement with volunteers occured to gain the best outcome. The final restructure to create BDN District operationally completed within the financial year and the closure of the Newham assets finalising in the next financial year to see the end of the last element of the County restructure.
Governance and Financial Management
The County Executive Committee has continued the effective work of consolidation of accounts. Now that this has been completed the County is able to focus on more strategic financial work and look to increase its return following a healthy cash balance coming out of the precarious pandemic years. The details of the County’s banking arrangements can be found at the beginning of this report.
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The County Executive Committee has continued to meet regularly in order to effectively manage the charity and support the County Commissioner in fulfilling the requirements of his appointment. At Executive Committee meetings Trustees regularly receive financial and compliance reporting to exercise their duties along with regular oversight of the strategy for the County.
Digital Tools
The County continues to support the delivery of programme by providing Online Scout Manager licenses to all sections. There are currently 335 sections using GLNE-issued OSM licenses out of an aproximate 380 sections.
Alongside this, the County have continued to deliver volunteer learning remotely due to the popular nature of the sessions, utilising the Microsoft 365 tools that have been put in place as well as finding new and innovative ways of engaging with volunteers online.
the Group or Unit to work with the recipient of the award to decide on how to best spend the prize. This can often result in new camping equipment for the Group/Unit, or can be used to fund an activity or experience for the young people in the Group/Unit.
Additionally, JPF also recognise the County with Leader Awards for the services volunteers are making to the lives of young people. Six leaders from across GLNE were recipients to this award and were offered the Leaders Award Grant of up to £1,000 per recipient of the award for a project of their choice.
Overall, the County received £37,800 in donations from the JPF to be used by young people and £5,350 for the Leaders Award Grant. This support to recognise young people and volunteers has always been greatly welcomed by the County and Trustees thank JPF for their support over the 21 year partnership.
National Strategy
During May 2022, representatives of the County attended the national strategy conference Basecamp to learn more about the upcoming changes to the structures of the movement. The County representatives learned about updates to the membership system, the appointment and welcoming process, roles and role titles alongside the importance of becoming a more diverse and inclusive movement.
Since the conference, the County Team have been analysing the information and working to determine how the new structures could be adopted in GLNE Scouts to best support volunteers and young people during their time at Scouts.
Recognising Achievement
The County is allocated 126 Achievement Awards from the Jack Petchey Foundation (JPF) each year to distribute fairly to young people aged 11-25 years for their achievements. The award comes with a £300 prize from JPF for
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MEMBERSHIP FIGURES
The below graph shows the County’s membership figures over the last few years. We are pleased to see an increase of 1063 young people since the significant drop through the pandemic
| 2008 | 7,626 | ||||
|---|---|---|---|---|---|
| 2009 | 7,606 | ||||
| 2010 | 8,037 | ||||
| 2011 | 8,301 | ||||
| 2012 | 8,309 | ||||
| 2013 | 8,278 | ||||
| 2014 | 8,242 | ||||
| 2015 | 8,122 | ||||
| 2016 | 8,345 | ||||
| 2017 | 8,994 | ||||
| 2018 | 8,977 | ||||
| 2019 | 8,905 | ||||
| 2020 | 9,124 | ||||
| 2021 | 6,985 | ||||
| 2022 | 8,048 | ||||
| 0 | 2,000 | 4,000 | 6,000 | 8,000 | 10,000 |
| Annual | Report on pages 05 to 13 were authorised | for issue | by the Board of Trustees and | ||
| ed on its behalf by: | |||||
| ...................................................................... | ...................................................................... |
The Annual Report on pages 05 to 13 were authorised for issue by the Board of Trustees and signed on its behalf by:
William Parry County Treasurer 27/02/2023
Gareth Jones County Chair
27/02/2023
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Tutor Scouts
ScoLTts
ANNUAL FINANCIAL ACCOUNTS 1st September 2021 to 31st August 2022
FINANCIAL REVIEW
Review
The County’s principal source of unrestricted income is the levy charged as part of the annual membership fee. This provides the County with funds which are used to support the growth and development of Scouting within GLNE and to meet the County’s operating costs. During the reporting period, the County collected this levy through March and April 2022. In addition, the County ordinarily receives payments from London over the Border Guides for their use of the County Centre, however this arrangement is currently under negotiation.
Over the reporting period, a majority of the County’s expenditure has related to the running costs of the County Centre, as well as other governance related costs such as the continued payments to Hornchurch District for the County Administrator, insurance and the Independent Examination of the accounts. As discussed above, the continuation of most training modules being run digitally has led to reduced costs associated with this area.
The accounts have been prepared on the receipts and payments basis.
Impact of the coronavirus pandemic
Due to the timing of the County’s membership income, the April 2022 income will be used for the 2023 financial year. The recovery of membership numbers within the County has led to an increase in the membership fee income when compared to the year ended 31 August 2021. The Board of Trustees will continue to monitor the levels of unrestricted income and may make the decision to increase this with funds from the County’s reserves. This decision will be made by the County Executive with due reference to the County’s reserves policy and available reserves. Other income collected over the period typically relates to specific activities, events or projects. This includes registrations for the Duke of Edinburgh’s Award Scheme and the County water activities days at the Docklands Scout Project. The £8,594 income is net of a debtor balance of £31,852 which was received post year end on 28 December 2022.
The County coordinates the Jack Petchey Award Scheme for Groups and Explorer Scout Units within GLNE. Funds received from the Jack Petchey Foundation are paid to those Groups and Units which have made successful nominations for awards for their young people. During the period, the County also began preparations for the World Scout Jamboree being hosted in South Korea in August 2023. Refer to note 5 for further details.
At the time of signing these financial statements, the County has returned to face-to face Scouting activities in line with Government and The Scout Association guidance. Based on this, the County Trustees have considered whether it is appropriate to sign these accounts on a going concern basis. Having reviewed financial plans and cash flow forecasts, the Trustees have a reasonable expectation that the Charity has adequate resources to continue operating for the foreseeable future. Accordingly, they believe that the going concern basis remains the appropriate basis on which to prepare the financial statements. At this point in time, the County sees no reason why the 2023 membership fee would not be collected and, as discussed in the “Review” section, the 2022 membership fee will be used for the 2023 financial year. Any requirements for additional money may be met from the County’s reserves, but always with due consideration to the reserves policy and reserves position of the County.
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FINANCIAL POLICIES
Reserves Policy
Investment Policy
The County’s policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short. The County Board of Trustees has reviewed the reserve policy and considers that the County should hold a sum equivalent to at least 12 months base running costs, circa £30,000 based on historic trends. This reflects that the county receives the majority of its unrestricted income when it collects the annual membership fee and associated levy. As at 31 August 2022, the County held unrestricted reserves of £125,959. This is above the level required for operating expenses and the surplus will be utilised for the development of Scouting within the County.
All the County’s funds are held in cash using a mainstream bank, shown on page 6. The County Board of Trustees regularly monitor the balances within its bank accounts, as well as the distribution of bank accounts. As the County has not been required to utilise its reserves for a number of years, it continues to ensure the County obtains maximum value and income from its banking arrangements by investing surplus funds as may be appropriate.
The financial statements on pages 20 to 26 were authorised for issue by the Board of Trustees and signed on its behalf by:
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Gareth Jones County Chair 27/02/2023
William Parry County Treasurer 27/02/2023
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INDEPENDENT EXAMINER'S REPORT Independent Examiner's Report to the Trustees of the Greater London North East County Scout Council I report to the charity Trustees on my examination of the accounts of Greater London North East County Scout Council (the Trust) for the year ended 31 August 2022 which comprise the summary of receipts and payments and the statement of assets and liabiLtties. Independent Examiner's statement I have completed my examination. I confirm that no materiaL matters have come to my attention in connection with the examination giving me cause to believe that in any materiaL respect Thi5 report is made solely to the charity s trustees. as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's Trustees those matters l am required to state to them in this report and for no other purpose. To the fullest extent permrtted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body. for my work, for this report or for the opinions I have formed. Accounting records were not kept in respect of the Trust as required by section 130 of the Art or The accounts do not accord wth those records. The accounts do not comply with the appCable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 otherthan any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. Responsibilitie5 and basis of report I have no concems and have come acr05S no other matters in connection with the examination to which attention shouLd be drawn in this report in orderto enabLe a proper understsnding of the accounts to be reached. As the charity Trustees of the Trust you are responsibLe for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have foLlowed all applicable Dirertions given by the Charity Commission under sedion 14515}{bl of the ACL Name: Anwer Patel BA IHonsl BFP FCA ICAEW Prestons & Jacksons Partnership LLP 364- 368 Cranbrook Road ILford. Essex. IG2 6HY Date: 2710212023 Anwer Patel Independent Examiner 19
SUMMARY OF RECEIPTS & PAYMENTS
For the Year Ended 31 August 2022
| Year Ended | Year Ended | ||||
|---|---|---|---|---|---|
| 31 Aug 22 | 31 Aug 21 | ||||
| Note | Unrestricted | Restricted | Total | Total | |
| Fund (£) | Fund (£) | Funds (£) | Funds (£) | ||
| RECEIPTS | |||||
| Donations and legacies | 8,594 | 40,856 | 49,450 | 72,914 | |
| Other charitable activities | 2 | 1,064 | 118,682 | 119,747 | 23,966 |
| Total Receipts | 9,658 | 159,538 | 169,197 | 96,880 | |
| PAYMENTS | |||||
| Charitable Activities | |||||
| Charitable activity | 9,488 | - | 9,488 | 15,767 | |
| Training | 97 | - | 97 | 220 | |
| Jack Petchey Foundation grants | - | 42,503 | 42,503 | 36,451 | |
| World Scout Jamboree | - | 79,682 | 79,682 | 498 | |
| Other activities | - | 31,016 | 31,016 | 104 | |
| Top awards and Duke of Edinburgh | 687 | 2,557 | 3,244 | 3,295 | |
| Governance Costs | |||||
| County centre | 3,392 | - | 3,392 | 5,530 | |
| Insurance | 3,139 | - | 3,139 | 3,113 | |
| Annual General Meeting | - | - | - | - | |
| Other governance costs | 2,928 | - | 2,928 | 4,002 | |
| Total Payments | 19,731 | 155,758 | 175,489 | 69,290 | |
| NET RECEIPTS/(PAYMENTS) | (10,073) | 3,780 | (6,293) | 27,590 | |
| RECONCILIATION OF FUNDS | |||||
| Total Funds Brought Forward | 136,032 | 15,453 | 151,485 | 123,895 | |
| Total Funds Carried Forward | 125,959 | 19,233 | 145,192 | 151,485 |
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SUMMARY OF ASSETS & LIABILITIES
As at 31 August 2022
| 31 Aug 22 | 31 Aug 21 | ||||
|---|---|---|---|---|---|
| Note | Unrestricted | Restricted | Total | Total | |
| Fund (£) | Fund (£) | Funds (£) | Funds (£) | ||
| CASH FUND | |||||
| Cash at bank | 125,959 | 19,233 | 145,192 | 151,485 | |
| Total Cash Funds | 125,959 | 19,233 | 145,192 | 151,485 | |
| SPLIT OF CASH FUNDS | 5 | ||||
| Unrestricted funds | 125,959 | 136,032 | |||
| Restricted funds | 19,233 | 15,453 | |||
| TOTAL CASH FUNDS | 145,192 | 151,485 |
The financial statements on pages 20 to 26 were authorised for issue by the Board of Trustees and signed on its behalf by:
...................................................................... ......................................................................
Gareth Jones County Chair 27/02/2023
William Parry County Treasurer 27/02/2023
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EXPLANATORY NOTES
1. Accounting Policies
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared on receipts and payments basis.
Receipts
All income is recognised in the Summary of Receipts and Payments once the charity receives the funds, it is probable that the income will be received, and the amount can be measured reliably. Income from Membership Fees is accounted for on net received basis of the amount payable to The Scout Association, the amount included in the financial statements is the net amount received by GLNE.
Payments
Expenses are recognised on a payments basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
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 objects of the charity. Restrictions arise when specified by the donor or 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.
Going Concern
Having reviewed financial plans and cash flow forecasts, the Trustees have a reasonable expectation that the Charity has adequate resources to continue operating for the foreseeable future. Accordingly, they believe that the going concern basis remains the appropriate basis on which to prepare the financial statements.
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Explanatory notes - continued
2. Other Trading Activities
| Year Ended | Year Ended | |
|---|---|---|
| 31 Aug 22 (£) | 31 Aug 21 (£) | |
| World Scout Jamboree | 83,017 | - |
| Other Activities | 36,729 | 23,966 |
| Total | 119,746 | £23,966 |
3. Trustees’ Remuneration & Benefits
Trustees’ Remuneration
There were no Trustees’ remuneration or other benefits for the year ended 31 August 2022 (year ended 31 August 2021: nil).
Trustees’ Expenses
There were £294 of Trustees’ expenses paid for the year ended 31 August 2022 (year ended 31 August 2021: £442).
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Explanatory notes - continued
4. Comparatives for the Statements of Receipts & Payments
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Fund (£) | Fund (£) | Funds (£) | |
| RECEIPTS | |||
| Donations and legacies | 35,588 | 37,326 | 72,914 |
| Other charitable activities | 898 | 23,068 | 23,966 |
| Total Receipts | 36,486 | 60,394 | 96,880 |
| PAYMENTS | |||
| Charitable Activities | |||
| Charitable activity | 15,767 | - | 15,767 |
| Training | 220 | - | 220 |
| Jack Petchey Foundation grants | - | 36,451 | 36,451 |
| World Scout Jamboree | - | 498 | 498 |
| Other activities | - | 104 | 104 |
| Top awards and Duke of Edinburgh | 310 | 3,295 | 3,605 |
| Governance Costs | |||
| County centre | 5,530 | - | 5,530 |
| Insurance | 3,113 | - | 3,113 |
| Annual General Meeting | - | - | - |
| Other governance costs | 4,002 | - | 4,002 |
| Total Payments | 28,942 | 40,348 | 69,290 |
| NET RECEIPTS/(PAYMENTS) | 7,544 | 20,046 | 27,590 |
| RECONCILIATION OF FUNDS | |||
| Total Funds Brought Forward | 128,488 | (4,593) | 123,895 |
| Total Funds Carried Forward | 136,032 | 15,453 | 151,485 |
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Explanatory notes - continued
5. Movement in Funds
| 5. Movement in Funds | ||||
|---|---|---|---|---|
| At | Net | Transfers | At | |
| 1 Sep 21 | Movement | Between | 31 Aug 22 | |
| (£) | in Funds (£) | Funds (£) | (£) | |
| UNRESTRICTED FUNDS | ||||
| General Funds | 136,032 | (10,073) | - | 125.959 |
| RESTRICTED FUNDS | ||||
| Restricted funds | 15,453 | 3,780 | - | 19,233 |
| TOTAL CASH FUNDS | 151,485 | (6,293) | - | 145,192 |
| Net movement in funds, included in the above | are as follows: | |||
| Incoming | Resources | Movement | ||
| Resources | Expended | in Funds | ||
| (£) | (£) | (£) | ||
| UNRESTRICTED FUNDS | ||||
| General Funds | 9,658 | (19,731) | (10,073) | |
| RESTRICTED FUNDS | ||||
| Restricted funds | 159,538 | (155,758) | 3,780 | |
| TOTAL CASH FUNDS | 169,197 | (175,489) | (6,293) | |
| Comparatives for movement in funds | ||||
| At | Net | Transfers | At | |
| 1 Sep 20 | Movement | Between | 31 Aug 21 | |
| (£) | in Funds (£) | Funds (£) | (£) | |
| UNRESTRICTED FUNDS | ||||
| General Funds | 128,488 | 7,544 | - | 136,032 |
| RESTRICTED FUNDS | ||||
| Restricted funds | (4,593) | 20,046 | - | 15,453 |
| TOTAL CASH FUNDS | 123,895 | 27,590 | - | 151,485 |
| 25 |
Explanatory notes - continued
5. Movement in Funds - Continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| Resources | Expended | in Funds | |
| (£) | (£) | (£) | |
| UNRESTRICTED FUNDS | |||
| General Funds | 36,486 | (28,942) | 7,544 |
| RESTRICTED FUNDS | |||
| Restricted funds | 60,394 | (40,348) | 20,046 |
| TOTAL CASH FUNDS | 96,880 | (69,290) | 27,590 |
| Restricted Reserve Analysis | 31 Aug 22 | 31 Aug 21 | |
| (£) | (£) | ||
| NAME OF FUND | |||
| Jack Petchey Foundation Grants | 13,542 | 15,189 | |
| World Scout Jamboree | 4,536 | 1,201 | |
| Surplus on Other Activities | 1,155 | (937) | |
| TOTAL | 19,233 | 15,453 |
The Jack Petchey Foundation Grants are funds awarded to the Scout Groups/Units of individuals who show outstanding achievements during the year and are administered in accordance with the requirements of the Jack Petchey Foundation.
The World Scout Jamboree fund consists of participant fees and fundraising used towards the expenses for the World Scout Jamboree that takes place once every four years. The surplus seen above will be used towards the 2023 World Scout Jamboree in South Korea.
The Other Activities fund consists of participant fees and fundraising for other events run by the County. As at 31 August 2022 this fund consisted of amounts relating to the European Scout Jamboree and the Duke of Edinburgh’s Award scheme. The European Jamboree was cancelled in the prior year and the remaining balance relating to this of £519 is expected to be released for other purposes in the next financial year. The balance on the Duke of Edinburgh’s Award scheme fund was a deficit of £636, which is included in “Surplus on Other Activities”.
6. Related Party Disclosure
There were no related party transactions for the year ended 31 August 2022 (year ended 31 August 2021: nil).
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