CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2021
| CONTENTS | PAGE |
|---|---|
| Administration | 1 |
| Trustees' Annual Repor | 2-6 |
| Independent Examiner's Report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the financial stateemnts | 10-20 |
CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL
ADMINISTRATION
TRUSTEES
Mr D Bolstridge Mr N CAtkin Ms J Culley-Oliver MrW Howland MrS W Thorpe Mr D Comerie MrJ Oliver Ms R Cragg-Darroch Mr W Powell-Perry MrR Foxall Ms H Barlow Ms L Wilson Mr HE Walker Mr PR Mellors
District Commissioner - Ex-officio Trustee District Chair - Ex-officio Trustee District Secretary - Ex-officio Trustee District Treasurer - Ex-officio Trustee District Explorer Scout Commissioner - Ex-officio Trustee Elected Trustee Elected Trustee Elected Trustee Elected Trustee Nominated Trustee Nominated Trustee Nominated Trustee Co-opted Trustee Co-opted Trustee
BANKERS
National Westminster Bank Pie 536 Valley Road NOTTINGHAM NG51JD
DISTRICT REGISTRATION NUMBER WITH THE SCOUT ASSOCATION
14701
CHARITY REGISTRATION NUMBER
CONTACT NAME AND ADDRESS
1026759 53 Stamford Road West Bridgford Nottingham NG2 6GG
1
CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL TRUSTEES, ANNUAL REPORT BY THE DISTRICT COMMISSIONER FOR THE YEAR ENDED 31ST MARCH 2021 STRUCTURE GOVERNANCE AND MANAGEMENT The Scout Association exists by authority of Royal Charters, which give authority to the Bye Laws of the As50cialion. which are approved by Her Majesty's Privy Council. The Bye Laws, in turn, aulhorise the making of rules for the regulation of the Association's affairs, as detailed in "Policy, Organisation and Rules" Central Notbnghamshire District Scout Council is the second tw in the Administration of Scouting. Groups, District, County and Nab'onal Organisation. The District Scout Council exists to promote and support scouting al all levels. Beaver Scouts, Cub Scouts, Scouts and Explorer Scouts within Central Notts DistricL 11 provides a District Executive (The Trusleesl to manage ils affairs in dealing with District propety, financial matters and the apF)ointment of senior adult leaders for each sects'on. The District Council is the secoNJ tler of the administration of scouting i.e. Groups, District, County and National Organisalion. The Trustees of the Central Noth-nghamshire Disctrict Scout Counol a prowsed by Members of the Council and elected to stand for one year, and are approved at the Annu81 General Meeting. Trustees are appointed in accordance with "Policy, Organi5ation and Rules" Following the Annual General Meeting new Trustees are inducted. The induction covers the role of the Trustees and their responsibilities. together with an overview of the District and what is expected of them over the coming year. OBJECTS OF THE CHARITY Central Nottinghamshire District Scout Council is a Trust established within the stwcture of The Scout Association to provide leadership, advice and support for S¢out Groups within the District. MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT The District leases and operates the Sherbrooke Camp Sile, which ¢omprises a camp centre, indoor SpIng accommodation, activity areas and training facilities. The campsite. whilst biased heavily towards scouts"ng, is available for hire by other ¢ommunrty groups and attracts campers from other Districts and Counties within the UK, and also from overseas. The Scout Council lays heavy emphasis on leader training and maintsins a fund to 5UPPOrt attendance at overseas jamborees and foreign visits. Report5 from the various sections are contained in the District Annual Report, copies of which are available on request. Financial support and encouragement in the form of 'seed' money is also made available to promote the growth and maintenance of scouting in the District. The Trustees confirm that they have regard to the Charity Commissions, guidan on public benefit.
CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL TRUSTEES. ANNUAL REPORT BY THE DISTRICT COMMISSIONER FOR THE YEAR ENDED 31ST FAARCH 2021 Well l am sure everyone will agree, the last e1ve months have been very different to normall As I wrote at the end of my last report, the county had just gone into a national lockdown and all face-to-face Scoutlng was suspended due lo the coronavirus pandemic. At that point most section meetings were starting to lake pla virtually, bul we were hopeful that in the coming months we would be able to resume fa¢&tfrface meetings again once it is safe lo do so. As we all know now, the pandem USed far dtsruption lo everyone's lives that onginally expected and 12 months & a total of 3 nan81 k)Ckdn5 later we are hopefully Starting to see some light at the end of the tunne1. Despite the natsonal lockdowns and restrictions on meeting people, Scouting has $lill played an important role to so many young people around the district, so lo anyone th31 has been irkvolved over the last 12 months, thank you for what you have done. Throughout th per the m8jOfty of sectbons have had to adjust & adapt their programmes to enable young Peop to take part from home, including spending many hours on zoom, delivering out activity packs, taking part in '¢amps al home., to give a few examples. At the and of June120201, the Scout Association launched its initial guidance lo all groupslunils on reluming safely to face-to-face meetings again and as we moved into July, the restrictions eased slighly which meant some face-to-face meetings were able tr) take place again. As we moved through the next few months a number of sectionsl9roups started to return to fat(>face meetings (with their enhanced hy9ne measures and social distancing in place), tr4Jt unfortunately a5 w& got lo Novembei the county went inlo a four-week lockdown and this meant that facè-to-fxe Scouting wa5 suspended for the second time. Al the end of the four-week lockdown face-to-face Scouting resumed onc8 again, bul by the end of Decernber the country was about lo go into a third nakn'onal lockdown and this meant face-to-face Scouting was due to be Suspended for the third lime too. This third lockdown went on until almost the end of March and as the country started lo open up again, so did ScoLrting, as 50m8 sectionslgroups returned back lo meeting face-tt>face once again. A5 we all had spent most ot the year al home, the district team also had to adapt to supporting sectionslgroups virlually tw, thi5 included posting daily challenges for young people lo do at home for almost the first 150 days of the k)ckdown, delivering the fiTSt live'at home, Sl George's Day promise ronewal event, organising a series of online district quizzes which was open to 811 leaders, young people & their families to take part In and the online district activity day. At the tsme of the 2021 census retum It8ken on 31st January 20211 the DiStrt reported a trjlal of 896 young people whh represents a 29.7% decrease in overall young membership from the previous year. Although our membership has decreased by just over a quarter, this is generally in line with the decrease nab'onally (due to the pandemic) and wasn't helped by the fact that fa¢&40-face scouts.ng was still suspended when the census has lo be tsken.
CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL TRUSTEES. ANNUAL REPORT BY THE DISTRICT COMMISSIONER FOR THE YEAR ENDED 31ST MARCH 2021 2019 381 427 334 135 1277 2020 356 445 350 124 1275 2021 218 349 254 75 896 Beavers Cubs Scouts Explorefs Total young paople Despite all the challengès we have faced over the past year l am optimistic that Scouting in Central Notts will return with the same strength On again. So to everyone that has played a part in preparing the young people of Central Notts with skills for life, thank you for what you have done and continue to do for Scouting in Central Notts. FINANCIAL REVIEW There has been 2 change in our accounting policy in that the accounts for 31 st March 2021 have been prepared on an accruals basis ther than on a receipts and payments basis. The prior year 2020 has been restated on an accruals basis as detailed in note 19. The main sources of income during the year was from the Covid restriction grants and a legacy. Our income for the year was £46,186 (2020.. £84,337) the reduction due to Covid restrictions. Expenditure reflects this, bein9 reduced to £30,40712020.. £ 99,9081. The bank balance remains healthy al £180,871 (2020..£124,567) and our net assets have increassed from £143,209 to £154,988 RESERVES POLICY The Trustees regularfy keep under review the level, of reserves. The Trustees coinsider the level of unrestricted funds of £78.390 to sufficient for the ongoing operation of the Disthct. Danlel Bolstrldge Dlstrict Commisioner
CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL TRUSTEES. ANNUAL REPORT BY THE TREASURER FOR THE YEAR ENDED 31ST MARCH 2021 Due to the COVID pandemic, there have been far fewer financial transacb.ons in the dislrid accounts over the past year. Since tsking on the role from the last AGM, the district has consolldaled majority of the individual bank accounts into one main bank account and the signatories updated. As face-to-face activities and meetings were suspended for a sn1.Cant period of the last year, and usual annual events had to be canlled. i.e .' Sl. George's Day Parade in Southwell, Swimming Gaia, section activities I camps. Luckily, we had not incurred any costs before we had to make the tough decision to cancel the 2020 St George'5 Day Parade. National lockdowns and suspension of face-to-face Scouting this also meant the campsite had to close its doors too meaning normal income flow stopped. Despite the campsite being closed a significant amount of expenditure wa still incurred. though several COVID grants from the Government reduced this impact. The District Executive Committee are able to waiver the full cost of the dlslrfct membership fee for 202112022. and discount il in prior years, lo help support groupslunits through this difficult time. Unfortunately, we now need to charge the membership fee once again for 2022r2023. therefore it 15 proposed that the district part of the membership fee for 2022Q023 will be £6.00 per young person. This is an increase of 0.40p (per young person) in relation to the normal full membership fee. Finally, a reminder to all groups and units, if you are experiencing any financial difficulties then please get in touch with the District Commissioner at the earliest opportunity $0 that the district can support you in the best way wssible. Wayne Howland, Dlstrlcl Trgasurer
CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL TRUSTEES, ANNUAL REPORT BY THE DISTRICT CHAIR FOR THE YEAR ENDED 31ST MARCH 2021 Dear Members, l am delighted to have been appointed Ghair of Central Notts District Executive, in my absence, at the 2020 AGM. Vvilliam Powell-Pery stood down as long serving chair having seen Scouting grow significantly during that tsme. The executive thanks William for his past direction and currefit guhjance as an elected trustee. During the past financial year Daniel and his district team have helped keep the Groups and Units actlve in delivering scouting to the young people of the district dunng the difficult circumstanS of the COVID-19 pandemic. The subcommittee that vieWed and approved group's and unit's COVID risk assessments is also thanked for the long evenings required to do this. A special mention must be made to Lyndsey Boaler far the expertise and energy that was brought to this exercise. Though the membership dropped signifan1]y, we look forward to this comin9 back a5 things start to relum to nortnal. The Campsite team lead by Mark Woolley have also had a difficult year, though financially have been well SUPPDrted by the grants provided by Gling Borough Council. The executive is very grateful for the financial support it has received. The district has been notifi'ed of a legacy of £5,000 in the wll of a long serving scouter Howard Parker. The legacy has been re¢ognised in the accounts. Howard delivered scouting at 1st Redhill for rnosl of his adult life, and supported activities al Sherbrook campsite. The distriGt thanks Howard's estate for the generous gifts to itself and 1st Redhill Scout Group. The Districys Groups and Units now h8ve an opportunity to rebuild scouting using tx)th traditional and remote techniques that were imposed by the pandemic. As I've attended group5 AGMS, l am excited to see the passion remains in the adu leaders, and other volunteers. to delsver the skills and life experiences that scouting provides to young people. Nlc Atkin, Chalr
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CENTRAL NOTTINGHAMSHIRE DISTRICT SCOUT COUNCIL I report to the charity trustees on my examination of the accounts of the charity foi the year ended 31 March 2021 which are sel out on pages 8 10 20. R¢$ponslbllilles and basls of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act'l. I report in resFEct of my examination of the charity's accounts carried out under section 145 of the Act al in carrying oul my examination I have followed all the appllcable D1CtionS given by the Charity Commlsslon under section 145{5){bl of the Act. Independent examinerfs statement I have wmpleled my examination. I confimi that no material mallers have Come to my attention in connection with the examination giving me cause to believe that in any material re5pecl'. 1. Accounts'ng records were not kept in respect of the charity as required by section 130 of the Act., oi 2. the accounts do not accord with those records ' or the accounts do not compty with the applicable requirements conceming the fomi and content of accounts set out in the Charities (Awounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true arsd fair Vie which is not a matter considered as part of an independent examination. I have no concems 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 understsnding of the a¢Unts to be reached. A R R Prlce FCA For and on behalf of Pells Chartered Accountants Relevant professional qualifr'cab'on or body.. Institute of Chartered Accountants in England & Wales 17 Newstead Grove, Nollingham, NG14GZ
Central Nottinghamshire District Scout Council STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021 As Restated 2020 Total Funds 2021 Total Funds Notes Unrestricted INCOMING RESOURCES Donations and Legacies Charitsble Activities Investment Income 32,164 14.017 32,164 14,017 2,733 81.539 TOTAL 46,186 46,186 84,337 RESOURCES EXPENDED Raising Funds Charitable Activities 1,311 29,096 1.311 29,096 4,375 95.533 TOTAL 30,407 30,407 99.908 NET INCOME1( DEFICIT) 15,779 15,779 115,5711 TRANSFER BETWEEN FUNDS NET MOVEMENT IN FUNDS 15,779 15,779 (15,5711 RECONCILIATION OF FUNDS Fund balances brought forward 17 143,209 143.209 168,780 Fund balance5 Carried forward 17 158,988 158,988 143,209 All activities relate to continuing operations The notes on pages 10 to 2D form part of these Financial Ststemenls.
Central Nottinghamshire District Scout Council BALANCE SHEET ASAT 31ST DECEMBER 2021 As Restated 2020 Notes 2021 FIXED ASSETS Tangible Assets 13 5,456 9,676 CURRENT ASSETS Stocks Debtors Cash al Bank and in Hand 4,231 54.880 180,871 7,005 60,189 124,567 14 15 239,982 191.761 CREDITORS amounts falling due within one y 16 86,450 58,228 NET CURRENT ASSETS 153,532 133,533 NET ASSETS 158.988 143,209 Represented by: UNRESTRICTED FUNDS Designated funds Unrestricted funds 17 17 80,598 78,390 69.109 74,100 THE COUNCIL'S FUNDS 158,988 143,209 The financial statements were approved by the Trustees on...................................................... and are signed on their behalf by.. Mr D Bolstridge Trustee The notes on pages 10 to 20 form part of these financial statements.
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 1 CONSTITUTION The charity is a public benefit entity and a registered charity in England and Wales Charity number 1026759 and is unincorporaled,whose purpose is to support and prtsmote scouling at all levels wlhin Central Notts District. The Central Nottinghamshire Scout Council is the second tier in the administration of Scouting. The address of the principal office is 53 Stamford Road. West Bridgford, Nottingham NG2 6GG. 2 STATEMENT OF COMPLIANCE These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporb"ng Standard applicable in the UK and the Republic of Ireland,, the Statement ol Recommended Pracb'ce applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {Charities SORP 2019 IFRS 102)) and the Charilies Act 2011. The chanty is a public benefit 8fltty. 3 ACCOUNTING POLICIES a The Basls of Preparation The charity has adopted the preparation of accounts on the accruals basis, replacing the receipts and payments basis of accounting. A reconciliation of funds and net income and expenditure is shown in the note 19 to these accounts. The Financial Statements have been prepared under the historic c05t convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements are presented in sterling. b Scope of the Financial Statements The Financial Statements cover the activities controlled by Central Nottinghamshire District Council_ The activities of the Scout Groups are not reflected in these financial ststemenls as they are separale autonomous charities which are affi'liated to the Scout Association. c Preparation of Accounts on a going concern basis After reviewing the forecasts and budgets the Trustees have a reasonable expectation that the Charity has adequate reSoUrS to continue operational existence for the foreseeable future. The Charity therefvre Gontinues to adopt the going ncern basis in preparing its Financial Slatements. d Recognition of incomo Membership Subscription8 Membership subscriptions received in advan* for the following year ending on 31st March. The subscription payable to the County and Scout Association for the followng year is due on 1 st ApTtI. Grants Receivable Grants are recognised when the Charity becomes unconditionally entitled to income. Grants received for a specific purpose are treated as restricted funds. Grants restricted to future accounting periods are deferred and recognised in those periods. Legacies Legacies are accounted for when it is probable that they will be received and the amount can be reliably ascertained. 10
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 3 ACCOUNTING POLICIES (CONTINUED Income from Charitable Activities Income from charitable activities comprise5 income from the provision of evenls, celebrations and activities in support of ils charitable objectives. Donated Services The Charity benefits greatly from the involvement and enthusiastic support of ils Volunteers. In accordance with the Charity SORP 2019 IFRS 1021 the lime of general Volunteers is not recognised in the Accounts. Expenditure Expenditure is recognised once there is a legal or constructive obligation lo make a payment to a third paty, it is probable that settlement will be required and the amount of the obli9ation can be measured reliably. Expenditure is classified under Ihe following activity headings. Raising Funds This covers all expenditure incurred by the Charity lo raise funds for its charitable purposes including the c£)sts of all fund raising activie$ and events plus associated support costs. Charltable Activities Comprises grants to individuals and groups, activities and events in the course of carying out its charilable activities. It also includes governance costs. comprising costs associated with Ihe constitutional and statutory requirements. f Tangible Fixed Assets Fixed assets are stated at cost. The costs of minor additions or those costing below £500 are not capitalised, bul wntten off through the statement of financial activities. Depreciation is calculated to write off the Gost less estimated residual value of fixed assets over their useful lives by equal instalments as follows'_ Leasehold Propety Improvements staight line over 10 years Plant and eqkjipment Staight line over 5 years g Stocks stocks are valued at the lower cf cost and net realisable value, on a first in first oul basis. 11
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 3 ACCOUNTING POLICIES (CONTINUED) Debtors Trade and other debtors are recognised al the settlement amount due after any trade discounts Offed. Subsequenuy they are measured at the cash or other consideration expected or received. Creditors and Provisions Creditors and provisions are rècogni5ed where the Charity has a present obligatson results'ng from a pasl event that will probably resutt in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nomialw recognised on their settlement amount after allowing for any trade discounts due. Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially rtcognised at transaction value and subsequendy at their settlement value. Fund Accounting All funds have been identified as required by the Statement of Recommended Practice and fall within the followng calegories'.- Unrestricted funds are those received which are not subject to any special restrictions, they are divided beeen general funds and designated funds. The designated funds comprise amounts set aside by the Trustees of the Council to be used for p8CUlar purposes. Restricted funds are those earmarkerj for a speclal purpose by donors or terms of an appeal. Restated Total Funds 2021 Total Funds 2020 4 DONATIONS AND LEGACIES Donations Legacies Grft aid General grznts provided by G8dling Borough Council Local restticbons grants Covid 19 Contribution to Motion Picture licence Other voluntary income 132 2,000 5.000 619 25,573 564 37 32,164 2,733 12
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 5 CHARITABLE ACTIVITIES Restated Total Funds 2020 Total Funds 2021 MemLErship Subscriptions {nole 91 Activities and Sports Campsite Facilities regular hirers Building letting fees Camping fees Adventure activities Providore sales Olh8r incorne Youth programme Adult support training Badges 8,160 4,087 3,394 16 3,293 10.947 6,486 2,630 3,108 400 46.395 963 3.230 74 300 1,225 14,017 81,539 6 COSTS OF RAISING FUNDS Restated Totsl Funds 2020 Total Funds 2021 Donations and grants Stationery, printing and photocopying General expenses Webslte expenses Online Scout manager fees Motion picture licence Presentations 660 1,115 220 2,047 103 {169} 86 81 626 264 4,375 1,311 13
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 7 EXPENDITURE ON CHARITABLE ACTIVITIES Restated Total Funds Total Funds 2021 2020 Activities and Sports Campsite Rent Council lax Water 2nd sewerage Light and heal Insurance Telephone and internet Building. ground and plant Waste disposal Professional cleaning Proje¢ts,repairs and renewals McellaneOuS expediture Adventure aclivity expenses Providore cost of sales Youth programme activities Developrnent of Scouting Adult support and training Badge stock cost of sales Depreciation Governa costs AGM expenses Legal fees Examiner5 fee 1,352 2,201 10,394 3,283 5S6 3,959 3.469 303 4.528 2,024 116 6,165 3,740 1,687 5,838 308 313 3.153 47,397 180 1,978 907 S,254 67 3.357 142 4,019 4,220 23 600 29,096 540 95,533 Restated Total Funds Total Fund5 2021 2020 8 NET INCOME Net income is slated after charging Ilcreditingl Depreciation of tangible fixed assets 4,220 5,254 14
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 Restated Total Funds 2020 Total Funds 2021 9 MEMBERSHIP SUBSCRIPTIONS Membership Subscriptions Less.. Paid to County 62,586 154,426) 54,696 (50,609 District Levy 8,160 4,087 Restated Total Funds 2021 Total Funds 2020 10 EXAMINERS FEES Fees payable to the independent examiner for.- Independent examination of the financial ststements 600 600 11 STAFF COSTS The charity has no employees. No employee received employee benefits of more than £60.ODO during the year12020 Nil) 12 TRUSTEE REMUNERATION AND EXPENSES The aggregate amount of expenses reimbursed to trustees amounted to £nil12020.' £nil) Trustees do not recetve any remuneration. 15
Central Nottinghamshire Distrirt Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 L•asehold property Improvements Plant and equlpment Restated Total 13 TANGIBLE FIXED ASSETS COST Al 1st April 2020 Additions Disposals 15,576 18,211 33,787 AT 31ST MARCH 2021 16,676 18,211 33,787 DEPRECIATION At 1st April 2020 Charge Disposals 10,903 1,558 13,208 2,662 24,111 4,220 AT 31ST MARCH 2021 12,461 15.870 28,331 NET BOOK VALUES AT 31ST MARCH 2021 3,115 2,341 5,456 AT 31ST MARCH 2020 4,673 5,003 9.676 The net book value of tangible assets are used for charitable purposes. estated Total Funds Total Funds 2021 2020 DEBTORS 14 Membership subscriptions Membership in advance to County OthBr debtor ' Legacy Trentside loan 2,675 44,800 5,000 2,405 54,880 54,429 5,760 60,189 15 Bank and cash in hand Bank current account Bank deposits Building Society deposit Cash in hand 158,852 21,165 61,156 2,163 59,152 1,299 123,770 854 180,871 16
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 16 CREDITORS: Amounts falling due within one year Membership received in advan from groups Membership payable to County Other Creditors and accruals 41,050 44,800 600 86,450 57,688 540 58,228 17 STATEMENT OF FUNDS UNRESTRICTED Balance Incoming Outgoing Balanees 01.04.20 Resources RoUrCeS Trdnsfers 31.03.21 Dè$ignated funds Youth progrdrnmg Dislrid activth'es Project fut)ds District a¢b'Ve$ regular fttnds Development Fund Development fund Band fund 59.1 S2 3.376 59.154 11.261 325 124n 7.807 3.158 e13 3.158 613 Adult 8upporttr¥ining Training nd Support and servicèB to members Hkrdship fund Trading Campsite proje fund 140) 1.692 1.852 2,810 1501 2.760 2.000 2,000 69,109 74,100 327 (337) 11.499 130.070) (11,4991 80,598 78.390 General Funds 45,859 Total Unrestricted Funds 143,209 46.186 130,407) 158.988 17
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 17 STATEMENT OF FUNDS :Unrostrlct8d (continued) Restatement of funds as at 315t March 2020 As Restated onan a¢cruals basis as at 31.03.2020 Proviously reported Adjustments see as at 31.03.2020 Note 19 Deslgnated Youth programme Distflct activities project funds District activities regular funds Devglopment Fund Development fund Band lund Adult support trainlng Training fund Support and services to members Hardship fund Tradlng Campsite project fund 59.152 3,376 59,152 3,376 3,158 613 3,158 613 2,810 2,810 69,109 55,458 69,109 74,100 General Funds 18,642 Total Unr8strlctad Funds 124,587 18,642 143.209 Unrestrlcted funds The Iru5tees have designated the followng funds as follows., Activiti@s, projects and training for youth development The development is for the start up of new groups and the funds for the start up of a band Training fund lo support training of leaders The hardship fund to support disadvantaged children wtthin the District This fund was created lo administratively manage the legacy of £2,000 received in the prh)r year. As this legacy was received via a non-legally binding 'expression of wshes, to improve the campsite this has been categori5ed as unrestricted Idesignatedl. 18
Central Nottinghamshire Distrirt Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 18 ANALYSIS OF NET ASSETS BETWEEN FUNDS Totsl Funds 2021 UnreStred Tangible Fixed Assets Current Assets Creditors less than one year 5,456 239,982 186,4501 239,982 (86,4501 158,988 158.988 As Restatod Total Funds 2020 Unrestricted Tangible Fixed A55e15 Current Assets Creditors less than one year 9,676 191,761 {58,2281 9,676 191,7e1 (58,2281 143,209 143,209 19 Rostatement of prlor year amounts The prior year adjustments arose from a payments and receipts basis of accounting to adopting an accrual basis of accounting. This impacted fixed assets. sto¢k,deblors and creditors. Start of the period IA.19 End of the poriod 31.3.20 Balan¢e sheet effect Fund balances as prevlousty reported Fixed assets as reported Net book value of fLYed assets as depreciated . Explorer Stock and Equipment written off as fully depreciated Recognition of stocks Recognition of debtors Recognition of creditors 133,209 124,587 19,590 {3,910) {6.004) 7,005 60,189 158.228) 18,642 Net Assets re81ated as at 31 March 2020 133,209 143,209 Reconciliation of not income Nat incom911gxpgndlture) as prevlousty reported as at 31st Mah 2020 Income .' Membership subscriptions Charitable aclivib'es Loan instalment Expenditure. .Depreciation Other 18,6421 706 12,1281 {7801 15,2541 527 (15,5711 Net incomel{expendlture} as restat as at 31$t Mah 2020 19
Central Nottinghamshire District Scout Council NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 20 Funds held as agent The Charity temporarily holds funds on behalf of the Central NOttngham$hlre Jamboree fund as a result of a building society closing its charity accounts. The fund5 will be held until such lime that a new account can be opened by the Jamboree Iruslees. The amount held is £25,244 and does not form part of these accounts. The charity h85 no discretion about the use of the funds and acts in accordance with instructions from the trustees of the Jamboree fvnd. 21 Related partle5 There are no related party transactions. 20