## **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 S￿pIng
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 na￿n81 k)Ckd￿n5 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 fa￿t(>face
meetings (with their enhanced hy9￿ne 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 DiStr￿t reported a trjlal of 896 young
people wh￿h 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 s￿n1￿.Cant period of the last year, and usual
annual events had to be can￿lled. 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 circumstan￿S 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 signif￿an1]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 G￿ling 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 D1￿CtionS 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 reSoUr￿S 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 activi￿e$ 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 Offe￿d.
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
be￿een general funds and designated funds. The designated funds comprise amounts set aside by the
Trustees of the Council to be used for p8￿CUlar 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
M￿cellaneOuS 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 R￿oUrCeS Trdnsfers 31.03.21
Dè$ignated funds
Youth progrdrnmg
Dislrid activth'es Project fut)ds
District a¢b'V￿e$ 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
UnreStr￿ed
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 Ma￿h 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 Ma￿h 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 NOtt￿ngham$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