REGISTERED CHARITY NUMBER: 1027059
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
FOR
TORBAY DISTRICT SCOUT COUNCIL
Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS
TORBAY DISTRICT SCOUT COUNCIL
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
TORBAY DISTRICT SCOUT COUNCIL
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2021
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
We act on behalf of The Scout Association by supporting Scouting in the Scout District of Torbay. Thus supporting the aims of Scouting, to aid the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, responsible citizens and as members of their local, national and international communities.
Public benefit
The trustees are aware of the Charity Commission guidance on Public Benefit, and are satisfied that all activities undertaken provide benefit to the public.
The District team is proud that no Scout should be excluded from activities by reason of hardship or disability. A small bursary fund is maintained to help in such cases.
Grantmaking
Grants are only made for Scouting purposes, and may include help with kit, uniforms and activities. All grants are reviewed on their merit by the District Executive and remain confidential.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Executive Committee of the Scout Council continues to support a wide range of activities for young people in all sections of the Scouting family (Beavers, Cubs, Scouts and Explorers). These range from basic skills in communication, first aid, cooking and fire lighting to greenfield camping, expeditions and hiking. Water activities include swimming, sailing and canoeing.
Due to the COVID pandemic there was very little face to face Scouting during the current year. A limited amount of maintenance and improvement works were undertaken at the Campsite during the year.
Torbay Scout Shop returned a net income of a loos of £34.
Explorer sections in Torbay are not directly reportable to Torbay District Scout Council but to their respective Scout Groups. Their finances are therefore included within those of their respective Groups.
The census in January 2021 recorded a total of 477 youth members; (88 Beavers, 130 Cubs, 188 Scouts and 71 Explorers). The previous year 2020 recorded total of 639 young people.
FINANCIAL REVIEW
Reserves policy
Reserves are always maintained to be sufficient to meet at least 6 months running costs and is regularly reviewed.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Scouting Association was granted a Royal Charter on 4th January 1912, which is the charity's governing document. Torbay District Scout Council was registered in 1993 at the Charity Commission.
Organisational structure
The leadership team is led by the District Commissioner (appointed by the County Commissioner) supported by Assistant District Commissioners (appointed locally). Oversight is exercised by, and administrative decisions are taken by an executive committee, including the District Commissioner, a nominated chairman and members elected annually by representatives of the body of Scouting in Torbay.
Page 1
TORBAY DISTRICT SCOUT COUNCIL
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT Governance and internal control
Scouting activities are subject to the overall control of the District Commissioner with reporting requirements that designated activities must be planned and notified according to nationally agreed guidelines. All activities are risk assessed and all leaders are specifically qualified for the activities that they lead. Such qualifications are subject to ongoing review and assessment. Scouting activities carry an inherent risk so these procedures are rigorously adhered to.
Safeguarding
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud, error and safeguarding. All Scout leaders and helpers are required to maintain a DBS clearance. Safeguarding is taken very seriously in the Scout Movement. All adult members undergo DBS checks and are required to undergo regular safeguarding training.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1027059
Principal address
Flat 5 Fairlawns 10 Elmsleigh Park Paignton Devon TQ4 5AT
Trustees
P Bailiss District Commissioner G Cowell R J Edinborough Honorary Treasurer Mrs E Harrison J Harrison R Hill District Chairman S Pearce District Secretary A Spalding N Spalding
Independent Examiner
Ian Barrett FCA FCIE Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS
Solicitors
Wollen Michelmore
Bankers
CAF Bank
Camp address
Torbay Borough Camp Site Eastfield Lane Torquay Devon
Page 2
TORBAY DISTRICT SCOUT COUNCIL
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2021
Approved by order of the board of trustees on 13 September 2021 and signed on its behalf by:
R J Edinborough - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TORBAY DISTRICT SCOUT COUNCIL
Independent examiner's report to the trustees of Torbay District Scout Council
I report to the charity trustees on my examination of the accounts of Torbay District Scout Council (the Trust) for the year ended 31 March 2021.
Responsibilities and basis of report
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 2011 ('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 Directions given by the Charity Commission under section 145(5)(b) of the Act.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ian Barrett FCA FCIE Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS
11 October 2021
Page 4
TORBAY DISTRICT SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 44,982 Other trading activities 2 245 Investment income 3 438 Total 45,665 EXPENDITURE ON Raising funds 279 Charitable activities General Expenses 42,656 Scouting Activities 9,175 Total 52,110 Net gains/(losses) on investments - NET INCOME/(EXPENDITURE) (6,445) RECONCILIATION OF FUNDS Total funds brought forward 152,285 TOTAL FUNDS CARRIED FORWARD 145,840 |
Restricted funds £ (1) - - (1) - - - - 1,218 1,217 31,671 32,888 |
2021 Total funds £ 44,981 245 438 45,664 279 42,656 9,175 52,110 1,218 (5,228) 183,956 178,728 |
2020 Total funds £ 82,063 12,094 583 94,740 10,529 62,106 24,513 97,148 (1,500) (3,908) 187,864 183,956 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
TORBAY DISTRICT SCOUT COUNCIL
BALANCE SHEET
31 March 2021
| Unrestricted Restricted fund funds Notes £ £ FIXED ASSETS Tangible assets 6 77,712 - CURRENT ASSETS Stocks 7 9,759 - Debtors 8 - - Investments 9 - 11,295 Cash at bank and in hand 85,678 21,593 95,437 32,888 CREDITORS Amounts falling due within one year 10 (27,309) - NET CURRENT ASSETS 68,128 32,888 TOTAL ASSETS LESS CURRENT LIABILITIES 145,840 32,888 NET ASSETS 145,840 32,888 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 Total funds £ 77,712 9,759 - 11,295 107,271 128,325 (27,309) 101,016 178,728 178,728 145,840 32,888 178,728 |
2020 Total funds £ 85,212 9,759 2,318 10,077 105,369 |
|---|---|---|
| 127,523 | ||
| (28,779) 98,744 183,956 |
||
| 183,956 | ||
| 152,285 31,671 183,956 |
The financial statements were approved by the Board of Trustees and authorised for issue on 13 September 2021 and were signed on its behalf by:
R J Edinborough - Trustee
The notes form part of these financial statements
Page 6
TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021
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 under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - Straight line over 21 years lease Plant and machinery - 20% on reducing balance
The Borough acquired the Scout Hut at the rear of Pembroke Road, Ellacombe which is freehold property, after the closure of the 9th Torbay Scout Group. No value is included in these accounts but the property is insured for £90,000.
Long Leasehold Improvements
The Borough has occupied the Campsite in Easterfield Lane for many years and signed a new 21 year lease with Torbay Council in February 2011. The cost of the buildings was fully amortised by the end of the previous lease. The cost of the Centenary Hall and the recent building works have been capitalised and are being amortised over the life of the new lease at £7,500 per annum. The figure will be charged annually until the costs have been fully amortised and may be increased if any further building work is capitalised during the life of the current lease. The buildings are currently insured for £560,000.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
continued...
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
2. OTHER TRADING ACTIVITIES
| Shop income INVESTMENT INCOME Bank interest Charibond - 3959 shares, gross Charifund - 435 shares, gross |
2021 £ 245 2021 £ 38 119 281 438 |
2020 | 2020 |
|---|---|---|---|
| £ | |||
| 12,094 | |||
| 2020 | |||
| £ | |||
| 109 | |||
| 111 363 |
|||
| 583 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
Trustees out of pocket expenses are as follows:
| Travel & accommodation Postage & telephone Total 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 82,063 Other trading activities 12,094 Investment income 583 Total 94,740 EXPENDITURE ON Raising funds 10,529 Charitable activities General Expenses 62,106 Scouting Activities 24,513 Total 97,148 Net gains/(losses) on investments - NET INCOME/(EXPENDITURE) (2,408) |
2020 | 2019 | ||
|---|---|---|---|---|
| £ | £ | |||
| 1,266 | 1,917 | |||
| 15 | 14 | |||
| 1,281 | 1,931 | |||
| Restricted funds £ - - - - - - - - (1,500) (1,500) |
||||
| Total funds £ 82,063 |
||||
| 12,094 | ||||
| 583 | ||||
| 94,740 | ||||
| 10,529 | ||||
| 62,106 | ||||
| 24,513 | ||||
| 97,148 | ||||
| (1,500) | ||||
| (3,908) |
continued...
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 154,693 33,171 TOTAL FUNDS CARRIED FORWARD 152,285 31,671 6. TANGIBLE FIXED ASSETS Long Plant and leasehold machinery £ £ COST At 1 April 2020 and 31 March 2021 152,712 48,150 DEPRECIATION At 1 April 2020 67,500 48,150 Charge for year 7,500 - At 31 March 2021 75,000 48,150 NET BOOK VALUE At 31 March 2021 77,712 - At 31 March 2020 85,212 - 7. STOCKS 2021 £ Stocks 9,759 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other debtors - |
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 154,693 33,171 TOTAL FUNDS CARRIED FORWARD 152,285 31,671 6. TANGIBLE FIXED ASSETS Long Plant and leasehold machinery £ £ COST At 1 April 2020 and 31 March 2021 152,712 48,150 DEPRECIATION At 1 April 2020 67,500 48,150 Charge for year 7,500 - At 31 March 2021 75,000 48,150 NET BOOK VALUE At 31 March 2021 77,712 - At 31 March 2020 85,212 - 7. STOCKS 2021 £ Stocks 9,759 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other debtors - |
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 154,693 33,171 TOTAL FUNDS CARRIED FORWARD 152,285 31,671 6. TANGIBLE FIXED ASSETS Long Plant and leasehold machinery £ £ COST At 1 April 2020 and 31 March 2021 152,712 48,150 DEPRECIATION At 1 April 2020 67,500 48,150 Charge for year 7,500 - At 31 March 2021 75,000 48,150 NET BOOK VALUE At 31 March 2021 77,712 - At 31 March 2020 85,212 - 7. STOCKS 2021 £ Stocks 9,759 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other debtors - |
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ RECONCILIATION OF FUNDS Total funds brought forward 154,693 33,171 TOTAL FUNDS CARRIED FORWARD 152,285 31,671 6. TANGIBLE FIXED ASSETS Long Plant and leasehold machinery £ £ COST At 1 April 2020 and 31 March 2021 152,712 48,150 DEPRECIATION At 1 April 2020 67,500 48,150 Charge for year 7,500 - At 31 March 2021 75,000 48,150 NET BOOK VALUE At 31 March 2021 77,712 - At 31 March 2020 85,212 - 7. STOCKS 2021 £ Stocks 9,759 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other debtors - |
|||
|---|---|---|---|---|---|---|
| Total funds £ |
||||||
| 187,864 | ||||||
| 183,956 | ||||||
| Totals £ 200,862 115,650 7,500 123,150 77,712 |
||||||
| 85,212 | - | 85,212 | ||||
| 2021 £ 9,759 2021 £ - |
||||||
| 2020 £ |
||||||
| 9,759 | ||||||
| 2020 £ |
||||||
| 2,318 | ||||||
continued...
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
9. CURRENT ASSET INVESTMENTS
| Unlisted investments 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 11. MOVEMENT IN FUNDS At 1.4.20 £ Unrestricted funds General fund 152,285 Restricted funds Bursary 1,642 Revaluation reserve for Investments 29 Camp site build fund 30,000 31,671 TOTAL FUNDS 183,956 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 45,665 (52,110) Restricted funds Revaluation reserve for Investments (1) - TOTAL FUNDS 45,664 (52,110) |
||
|---|---|---|
continued...
Page 10
TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.19 £ Unrestricted funds General fund 154,693 Restricted funds Bursary 1,642 Revaluation reserve for Investments 1,529 Camp site build fund 30,000 33,171 TOTAL FUNDS 187,864 Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 94,740 (97,148) Restricted funds Revaluation reserve for Investments - - TOTAL FUNDS 94,740 (97,148) A current year 12 months and prior year 12 months combined position is as follows: At 1.4.19 £ Unrestricted funds General fund 154,693 Restricted funds Bursary 1,642 Revaluation reserve for Investments 1,529 Camp site build fund 30,000 33,171 TOTAL FUNDS 187,864 |
Net movement At in funds 31.3.20 £ £ (2,408) 152,285 - 1,642 (1,500) 29 - 30,000 (1,500) 31,671 (3,908) 183,956 Gains and Movement losses in funds £ £ - (2,408) (1,500) (1,500) (1,500) (3,908) Net movement At in funds 31.3.21 £ £ (8,853) 145,840 - 1,642 (283) 1,246 - 30,000 (283) 32,888 (9,136) 178,728 |
|---|---|
continued...
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TORBAY DISTRICT SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 140,405 | (149,258) | - | (8,853) |
| Restricted funds | ||||
| Revaluation reserve for Investments | (1) | - | (282) | (283) |
| TOTAL FUNDS | 140,404 | (149,258) | (282) | (9,136) |
Purposes of restricted funds
Jamboree Fund
To enable grants to be made to Scouts attending future Jamborees.
Bursary
Bursary is used to support Scouts in need.
Revaluation reserve for investments
Unrealised profits or losses on the revaluation on investments which can not be expended until the investments are sold.
Camp site build fund
To assist in funding the extension to the camp site buildings.
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
Page 12
TORBAY DISTRICT SCOUT COUNCIL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021 |
||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 10,597 | 2,155 |
| Subscriptions | 28,143 | 32,909 |
| Membership subs refunds | 320 | 342 |
| Scouting activities | - | 931 |
| Camp site | 3,790 | 33,936 |
| Group closures | 2,131 | 11,790 |
| 44,981 | 82,063 | |
| Other trading activities | ||
| Shop income | 245 | 12,094 |
| Investment income | ||
| Bank interest | 38 | 109 |
| Charibond - 3959 shares, gross | 119 | 111 |
| Charifund - 435 shares, gross | 281 | 363 |
| 438 | 583 | |
| Total incoming resources | 45,664 | 94,740 |
| EXPENDITURE | ||
| Other trading activities | ||
| Purchases - Scout shop | 279 | 9,736 |
| Stock movement | - | 793 |
| 279 | 10,529 | |
| Charitable activities | ||
| Scouting event costs | - | 1,380 |
| Water | 309 | 951 |
| Insurance | 2,087 | 2,034 |
| Light & heat | 1,232 | 4,296 |
| Cleaning | 183 | 1,680 |
| Repairs & maintenance | 3,651 | 9,389 |
| Telephone | - | 569 |
| Computer costs | 1,253 | 879 |
| Motor expenses | 564 | 1,802 |
| General expenses | 962 | 3,008 |
| Campsite build costs | - | 3,507 |
| Waste disposal | 492 | 889 |
| District camps | - | 4,707 |
| Grants to institutions | 26,143 | 22,701 |
| 36,876 | 57,792 |
This page does not form part of the statutory financial statements
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TORBAY DISTRICT SCOUT COUNCIL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021 |
|||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Support costs | |||
| Management | |||
| Rates and water | - | 931 | |
| Postage and stationery | 98 | 291 | |
| Motor & travelling | 483 | 1,487 | |
| Sundries | 441 | 803 | |
| Independent Examiner | 816 | 792 | |
| Bank interest | 69 | 66 | |
| Legal expenses | 2,117 | - | |
| Suspended groups | 3,385 | 12,750 | |
| Service crew & District | 46 | 127 | |
| Long leasehold | 7,500 | 7,500 | |
| Plant and machinery | - | 4,080 | |
| 14,955 | 28,827 | ||
| Total resources expended | 52,110 | 97,148 | |
| Net expenditure before gains and losses | (6,446) | (2,408) | |
| Realised recognised gains and losses | |||
| Realised gains/(losses) on fixed asset investments | 1,218 | (1,500) | |
| Net expenditure | (5,228) | (3,908) | |
This page does not form part of the statutory financial statements
Page 14