WEST SUSSEX COUNTY SCOUTS
ANNUAL REVIEW 2020 - 2021
OUR STRATEgIC ObjECTIVES
Due to the impact of the Covid pandemic The Scout Association has extended its Skills for Life strategy to 2025 with these same objectives remaining in place:
~~gROWTh~~
We believe Scouting changes lives so we want to give every young person in the UK the opportunity to join.
~~INCLUSIVITY~~
Everyone, regardless of their background, should be able to participate in Scouting.
~~YOUTh ShApEd~~
Every young person should be shaping their experience and developing their leadership potential.
~~COmmUNITY ImpACT~~
Through community impact projects, Scouting makes a difference not just to the individual but to whole communities.
SkILLS fOR LIfE STRATEgY
The programmes of work that will help us to achieve our strategy have been revised and now include two new objectives of ‘Digital’ and ‘Early Years’:
~~pROgRAmmE~~
A fun, enjoyable, high quality programme consistently delivered and supported by simple (digital) tools
~~pEOpLE~~
More, well trained, better supported and motivated adult volunteers, and more young people from diverse backgrounds.
~~pERCEpTION~~
Scouting is understood, more visible, trusted, respected and widely seen as playing a key role in society today.
~~dIgITAL~~
Embedding our digital principles and transforming the Scouting experience with better digital tools
~~EARLY YEARS~~
Provide more young people with Skills for Life through a new section for four and five year olds
WEST SUSSEX COUNTY SCOUTS
2
CONTENTS
| County Chairman | 4 | County Activities | 11 |
|---|---|---|---|
| County Treasurer | 5 | Duke of Edinburgh | 12 |
| County Commissioner | 6 | Adult Trainng | 13 |
| County Youth Commissioner | 7 | Growth and Development | 14 |
| Programme Reports | 10 | Awards | 15 |
ANNUAL REVIEW 2020-2021
3
COUNTY CHAIRMAN
This past year was unprecedented with the Covid pandemic making dramatic changes to all our lives. Many have helped children with home schooling and worked from home and some may have been furloughed or made redundant. My heartfelt thoughts are with those who may have been seriously ill or have lost their loved ones.
During the year to March 2021, the County Executive Committee increased the frequency of its meetings holding eleven scheduled or extraordinary meetings. All these, and the District Senior Officers’ meeting, were held online using Microsoft Teams. My thanks go to all colleagues for adapting to this new way of working. Looking forward, we intend to continue to hold some of our meetings online, saving on travel expenses and volunteer time and reducing our carbon footprint.
At the AGM Roger Mourton and Zoe Chartres resigned, and I thank them both for their combined total of 18 years’ service and their contributions to the Executive Committee. I am very pleased to report that we recruited three new members to the committee this year; Ben Hardcastle, a Scout Leader and Group Treasurer, Tony Hall, Deputy County Commissioner and Chair of our project working group and Andrew Swayne who also holds the post of County Health and Safety Advisor. The committee is now at full strength, always quorate and reflecting a balance of opinions, ages and experience. I know my colleagues are looking forward to the time when we can resume face to face meetings.
Following Government guidelines, the County Office was closed at the height of the pandemic. Our two administrators, Tracy and Carol, were furloughed but have since returned to part time work. They have been supplied with laptops to work from home or at the office at Lodge Hill. County continues to benefit from central government financial support. The Executive has decided to keep the office at Lodge Hill open for the time being. This will be reviewed when more normal conditions return.
The Awards and Appointment Advisory Committees have both continued to function but have adapted to new ways of working. Covid restrictions meant we were unable to hold our usual youth and adult award celebrations but I hope these events will resume when
government guidelines permit. Health and Safety remains a priority with a continued focus on governance, risk assessments, safety and safeguarding training and compliance.
I would like to thank my Executive Committee, and indeed every single person who contributes to the provision of Scout opportunities for all in West Sussex. Our volunteers have embraced new technologies and worked tirelessly in these challenging times to continue to give young people Skills for Life in a safe and stimulating environment. In particular, I wish to pay tribute to County Commissioner Robert Sawyer, whose dedication, leadership and practical help continues to support and inspire our leaders.
Rachel Hammond County Chairman
WEST SUSSEX COUNTY SCOUTS
4
COUNTY TREASURER
The graphs on this page show County income, expenditure and assets. The figures are taken from the County Annual Report but have been modified in order to simplify the illustrations. County income has been increased, from that shown in the Annual Report, by incorporating
realise the same net surplus of £78,060 that is shown in the Annual Report. Readers are referred to the Annual report for comprehensive financial detail and explanation.
the investment returns and transferring a small negative activity income to expenditure. In expenditure, the duplicated cost centres for County Administrators and Office have both been merged into new single entities. These modified income and expenditure figures still
David Hopper, County Treasurer
| ~~Where our money comes from~~ | ~~Where our money comes from~~ | ~~Where our money comes from~~ | ~~Where our money comes from~~ | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Membership subscriptions Investment gains & interest |
£23,640 | £144,305 | |||||||
| Donations and legacies | £8,286 | ||||||||
| County activities | £0 | ||||||||
| ~~how we spend our money~~ | |||||||||
| Grants re leader recruitment | £20,894 | ||||||||
| Grants to scout groups County events and activities |
£18,576 £18,127 |
||||||||
| Administrator staff costs County offce County team expenses Purchase of equipment Sundry expenses Legal and professional Grants – early help |
£3,410 £3,312 £2,057 £1,032 £872 |
£11,164 | £17,418 | ||||||
| Insurance Agm and meetings Leader training |
£573 £564 £172 |
||||||||
| International grants | £0 | ||||||||
| Award presentations | £0 |
~~Income~~
| ~~Income~~ | |
|---|---|
| County Activities | £0 |
| Donations and legacies | £8,286 |
| Investment gains & interest | £23,640 |
| Membership subscriptions | £144,305 |
| Total Income | £176,231 |
~~Expenditure~~
| modifed income and expenditure fgures still David Hopper,County Treasurer |
modifed income and expenditure fgures still David Hopper,County Treasurer |
modifed income and expenditure fgures still David Hopper,County Treasurer |
modifed income and expenditure fgures still David Hopper,County Treasurer |
modifed income and expenditure fgures still David Hopper,County Treasurer |
modifed income and expenditure fgures still David Hopper,County Treasurer |
|
|---|---|---|---|---|---|---|
| ~~Where our money comes from~~ Membership subscriptions £144,305 £23,640 £8,286 £0 Investment gains & interest Donations and legacies County activities ~~how we spend our money~~ Grants re leader recruitment Grants to scout groups County events and activities Administrator staff costs County offce County team expenses Purchase of equipment Sundry expenses Legal and professional Grants – early help Insurance Agm and meetings Leader training International grants Award presentations £20,894 £18,576 £18,127 £17,418 £11,164 £3,410 £3,312 £2,057 £1,032 £872 £573 £564 £172 £0 £0 |
||||||
| ~~how we send our mone~~ | ||||||
| ~~p y~~ Grants re leader recruitment Grants to scout groups County events and activities Administrator staff costs County offce County team expenses Purchase of equipment Sundry expenses Legal and professional Grants – early help Insurance Agm and meetings Leader training International grants Award presentations £20,894 £18,576 £18,127 £17,418 £11,164 £3,410 £3,312 £2,057 £1,032 £872 £573 £564 £172 £0 £0 |
||||||
| Award Presentations £0 International grants £0 Leader training £172 AGM and meetings £564 Insurance £573 Grants – Early Help £872 Legal and professional £1,032 Sundry expenses £2,057 Purchase of Equipment £3,312 County team expenses £3,410 County Offce £11,164 Administrator Staff costs £17,418 County events & activities £18,127 Grants to scout groups £18,576 Grants re leader recruitment £20,894 Total expenses £98,171 Defcit / surplus £78,060 |
Administrator staff costs County offce County team expenses Purchase of equipment Sundry expenses Legal and professional Grants – early help Insurance Agm and meetings Leader training International grants Award presentations |
£3,410 £3,312 £2,057 £1,032 £872 £573 £564 £172 £0 £0 |
£17,418 £11,164 |
|||
| ~~Assets~~ Year Assets 2017 £291,783 2018 £271,025 2019 £242,749 2020 £235,794 2021 £313,854 ~~Assets~~ £350,000 £300,000 £250,000 £200,000 £150,000 £100,000 £50,000 £0 |
||||||
| ~~Assets~~ | ||||||
| £350,000 £300,000 £250,000 £200,000 £150,000 £100,000 £50,000 £0 |
£291,783 2017 2018 2019 2020 2021 £271,025 £242,749 £235,794 £313,854 |
ANNUAL REVIEW 2020-2021
5
COUNTY COMMISSIONER
Undeniably, this last year has been challenging for us all due to the impact of the pandemic, but West Sussex Scouts still had a busy year. I have been impressed to see our adult members step up to new challenges and run online meetings, even managing to hold virtual camping events. Even though we have not been able to meet face to face, sections have still been able to continue scouting and youth members achieve badges and awards. The same great leaders have updated their own training with a hundred Wood Badges awarded.
Sadly, no matter how innovative we were or hard we tried, some regular scout activities were impossible to do. Our Scout Active Support Units have not been able to run their usual activities apart from the Downsman Unit who managed to run a slightly different event. With the government imposing a strict travel ban, all international Scout activities had to be cancelled. This included the Poland Eurojam 2020 event which was initially rescheduled for 2021 but then finally cancelled as the organisers realised they could not host a safe event. On a more positive note, we are looking forward to 2022 when we will run the West Sussex camp, with Scouts and Guides, at the Ardingly Show
Ground. We are also planning to support 72 young members to attend the next Word Scout Jamboree 2023 in South Korea.
The census does show a drop in our membership numbers. This is disappointing but understandable as some groups struggled to host online meetings and online Scouting was not suitable for all. In March 2021, County reduced its membership fee which helped to offset the increase levied by the Scout Association. However, with projected lower membership numbers our income for the next year may be reduced?
We are now preparing for the next year but I remain very proud of my leaders for giving support and a focus to our young people who were still able to experience fun and high quality programmes which in turn gives them valuable Skills for Life.
Finally, I would like to say huge thank you to all our adult volunteers in West Sussex who give up so much of their time so that the young members have the opportunity to take part in great Scouting activities. What you do is great for them and for the community of West Sussex as a whole.
Robert Sawyer County Commissioner
WEST SUSSEX COUNTY SCOUTS
6
COUNTY YOUTH COMMISSIONER
I think we can all agree that it has been a strange year for Scouting, not without its challenges and for the Youth Commissioners, it has been no different. While, as a County, we had hoped to be able to run some exciting events for both adults and young people, the ever changing guidance has made it nigh on impossible for us to meet face to face this year.
However, that doesn’t mean we’ve been doing nothing! Over the past year, I and my team have been fortunate enough to have witnessed some of the amazing work being done virtually across the County! From our #ShowYourPride event in June, to Pancake Day events in February and most recently organising the online County St George’s Day celebration, Youth Commissioners have been working hard to support our adult volunteers in providing the best Scouting experience for our young people and it’s made me proud to call myself a Youth Commissioner.
There have been some changes in the Youth Commissioner team across the County, and I’d like to thank Hannah Cordrey for her work as Deputy County Youth Commissioner, and Joe Hellyer as District
Youth Commissioner in Chichester, for their service in these roles. They have both moved on to their next adventures, taking on different ACC roles in West Sussex! We have also recruited many new District Youth Commissioners and have re-launched our new County Youth Commissioner team with Phoebe taking on the role of Deputy County Youth Commissioner (Leadership), Harry as Deputy County Youth Commissioner (Programme) and our new recruit, Miles becoming our Deputy County Youth Commissioner (Events & Governance).
We are currently looking for District Youth Commissioners in Chichester, East Grinstead and Mid-Sussex so if you, or someone you know, is interested, please get in touch! As ever, my team and I are always happy to help with any queries so please don’t hesitate to contact us with anything that we can help with – just email cyc@westsussexscouts.org.uk.
Connor Holmes County Youth Commissioner
ANNUAL REVIEW 2020-2021
7
Scoutsx- _ West su¢ •4 t* WEST SUSSEX COUNTY SCOUTS
Scouts Iv 1.4L[ ANNUAL REVIEW 2020-2021
PROgRAMME REPORT
Over the last year, Scouting in West Sussex has had to adapt to the challenges of delivering a quality programme to its youth members while in the throes of a pandemic. Providing a quality programme to our youth members had to adapt with the times from meeting face to face weekly to online Scouting via Zoom. With the Support of the Scout Association with new resources to support online Scouting, our young people continued to complete badge and challenges while Scouting from home. Groups continued to provide activities with badges sheets, badges at home programmes, online camps, challenges and competitions including the ‘At Home Challenges’ produced by West Sussex Scouts for the Beavers, Cubs and Scout sections.
West Sussex Scouts programme support team helped during this time by providing support to our leaders with a newsletter containing programme plans, activities and ideas for online Scouting. West Sussex also provided online support sessions for leaders where they could share their ideas and activities for online scouting.
As the pandemic continued our groups and units were allowed to restart face to face Scouting in a Covid safe environment with social distancing whilst providing the scouting activities that our young people enjoy. The leaders of all groups adapted activities and programme ideas to enable our young people to complete their challenges and top awards while keeping to the guidelines laid out by the Scout Association.
I would like to thank all the leaders and volunteers in the groups and districts who continued to Scout during this time and adapt to the ever-changing guidelines while providing the young people of West Sussex with the Scouting experience they love and enjoy.
Matt Pike DCC Programme
WEST SUSSEX COUNTY SCOUTS
10
COUNTY ACTIVITIES
This was a year when activities and residential experiences for our young people were severely curtailed. Instead, it was ‘camping in your back garden or front room’ ‘sharing the experience with others on Zoom’, ‘climbing that virtual wall’ or sharing on social media.
My sincere thanks to all our Activity Assessors, District Nights Away Advisors, Assistant District Commissioners (Activities), our Active Support Managers and their teams for all their efforts during the year in supporting a very different life changing adventure as part of the ‘Skills for Life’ development of our young people.
My special thanks go to Farid Bahooshy who stood down as our Manager of the Activities Permit Scheme and as the overall Manager
of our Activity Active Support Units, with a huge welcome to Graham West for taking over both roles. Also, sincere thanks to Tony Felgate, who has steered the Shooting SASU team for many years, but decided to stand down from his role, but again much appreciation to Steve Stocker, who has filled Tony shoes.
Skills refresh will become important for all permit holders, as we emerge from lockdown during this coming Scouting year. I look forward to 2021/2022 with much hope, following this past Covid hit year and my own personal losses incurred in early 2021.
Paul Arkle
Assistant County Commissioner (Activities)
Our 12 County Scout Active Support Units (SASUs):
-
Archery
-
Caving
-
Climbing
-
Downsman
-
Hill Walking
-
Media and Communications
-
Radio
-
Sea School
-
SEAT
-
Shooting
-
Supreme Box Carts
-
Sustainability
ANNUAL REVIEW 2020-2021
11
DUKE OF EDINBURgH’S AWARD
The last 12 months have presented many challenges to those young people looking to complete their D of E journey with West Sussex Scouts. Many have simply not been able to complete their Expedition Section but some have using temporary Expedition flexibilities adopted by D of E such as returning home at night to sleep. Many had to modify their program of activities to enable their Volunteering, Skills and Physical sections to be completed. I can report the achievement of 55 D of E Awards in the last year. That’s 18 Bronze, 30 Silver and 8 Gold.
In recognition of the challenges faced by young people D of E have introduced the Certificate of Achievement. The Certificate is available to all participants completing their Volunteering, Skills and Physical
sections at bronze, silver and gold level, but who haven’t been able to do their expedition and/or residential due to the pandemic. 42 of our young people have received Certificates of Achievement. That’s 14 Bronze, 25 Silver and 3 Gold. Individuals going on to complete their expedition and/or residential at a later date will of course receive their D of E Award.
Please join me in recognising the fantastic achievements of our young people and do spare a thought for our D of E Unit Leaders who helped to make them happen.
Graham Reeves
Duke of Edinburgh’s Award Advisor
WEST SUSSEX COUNTY SCOUTS
12
ADULT TRAININg
While the pandemic had a major impact on the delivery of face to face training, the positive side has been ability to move to delivering training online. This transition, whilst enforced, has opened a whole new channel of delivery that as well as the obvious financial saving and environmental benefits, for many, makes training more accessible. We look forward to continuing to provide online sessions during current restrictions, and beyond that developing a mixture of online and face to face training.
With the planned target for achieving training compliance planned for September 2021 we have seen a marked improvement in some areas of uptake. However, completion of adult leader (Wood Badge) training has suffered during lockdown with 100 awarded (down from 150 in 2019-20 period).
Tim Taylor
County Training Manager
| ~~Sfdi~~ | ~~Sf~~ | ~~mdl 1~~ | |||
|---|---|---|---|---|---|
| 2020-21 | ~~aeguarng~~ 784 |
~~aety~~ 828 |
~~oue~~ 1016 |
||
| 2019-20 | 509 | 586 | 594 | ||
| Change | 54.03% | 41.30% | 71.04% |
ANNUAL REVIEW 2020-2021
13
gROWTH & DEVELOPMENT
Over the past year, Scouting has faced many new challenges that we never expected. Although things were a lot quieter than usual due to having to furlough our Growth and Development Officer, Mark Guy, for five months, there were still 12 new GSL inductions completed. We also opened a new section, the Minerva Lancing College ESU.
We have formed a Project Working Group in West Sussex which coordinates the projects and support that is offered by Mark Guy. This aims to cover volunteer and youth member recruitment, helping secure the sustainability of existing Scouting provisions and supporting communities to open new Scouting provisions.
Over the next year, we will continue to work with DC’s on growth and development within their Districts and provide support where it is needed. Thank you to everyone in West Sussex for your continued support during unprecedented times, and for continuing to provide Skills for Life to the young people in West Sussex while figuring out how to run sessions both online and socially distanced.
Becca Hardcastle
Assistant County Commissioner – Growth
| ~~2021~~ 1,799 2,597 2,492 870 335 8,093 2,857 ~~10,950~~ |
||||||
|---|---|---|---|---|---|---|
| ~~Year~~ Beavers Scouts |
~~2017~~ 2,589 |
~~2018~~ 2,563 |
~~2019~~ 2,590 |
~~2020~~ 2,467 |
||
| Cubs Scouts | 3,166 | 3,125 | 3,154 | 3,121 | ||
| Scouts | 2,607 | 2,762 | 2,710 | 2,672 | ||
| Explorer Scouts | 964 | 978 | 994 | 1,050 | ||
| Scout Network | 179 | 337 | 333 | 507 | ||
| Total YP | 9,505 | 9,765 | 9,781 | 9,817 | ||
| Adults | 3,190 | 2,702 | 2,703 | 3,022 | ||
| ~~Tl~~ | ~~12695~~ | ~~12467~~ | ~~12484~~ | ~~12839~~ | ||
| ~~ota~~ | ~~,~~ | ~~,~~ | ~~,~~ | ~~,~~ |
In West Sussex there are:
-
137 Beaver Colonies
-
140 Cub Scout Packs
-
130 Scout Troops
-
57 Explorer Units
WEST SUSSEX COUNTY SCOUTS
14
AWARDS
Giving an award is an important way to thank our volunteer members for their incredible service and to recognise our youth members for their amazing achievements. The following awards were all presented in the 2020/21 year. Congratulations go to all the recipients.
Irene Orford Matt Pike Graham Reeves Awards Advisory Group Chair DCC Programme D of E Advisor
Bar to Silver Acorn
Silver Acorn
Chief Scout’s Commendation for Good Service
Award for Merit
AdULT AWARdS
YOUNg pEOpLE’S AWARdS
bAR TO SILVER ACORN
ThE QUEEN’S SCOUT AWARd Molly Berry Harry Mason Jack Penfold Tom Weaver
Stella Ribbens
SILVER ACORN
| bAR TO SILVER ACORN Stella Ribbens SILVER ACORN |
ThE QUEEN’S SCOUT AWARd Molly Berry Harry Mason |
|
|---|---|---|
| Graham Clayton Martin Dold |
Jack Penfold |
|
| David Hatton | Tom Weaver | |
| Rodney Jackson | ||
| Michael Merritt | ThE ChIEf SCOUT’S | |
| Josephine Phillips | AWARd | |
| Robert Phillips | Gold | 52 |
| AWARd fOR mERIT | Platinum | 32 |
| Peter Burt | Diamond | 23 |
| Nicholas Glover | Young Leader Belt Buckle | 2 |
| Graham Tarrant | ||
| ChIEf SCOUT’S | ThE dUkE Of EdINbURgh’S | |
| COmmENdATION | AWARd | |
| fOR gOOd SERVICE | Gold | 8 |
| Scott James | Silver | 30 |
| Elinor Newson | Bronze | 18 |
| Nigel Powling | ||
| Susan Stempt | ||
| Paul Thwaites |
ANNUAL REVIEW 2020-2021
15
We prepare young people with skills for life
West Sussex Scouts, County Office, Lodge Hill Centre, London Road, Watersfield, Pulborough, West Sussex RH20 1LZ T: 01798 831110 E: countyoffice@westsussexscouts.org.uk W: www.westsussexscouts.org.uk
Charity Registration No. 1046955
WEST SUSSEX COUNTY SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
WEST SUSSEX COUNTY SCOUT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mrs R Hammond | |
|---|---|---|
| Mr S Mitchison | ||
| Mr S Dawson | ||
| Mr G Cheesmur | ||
| Mrs F Trimming | ||
| Mr D Hopper | ||
| Mr R Sawyer | ||
| Mr C Holmes | ||
| Mr A Hall | (Appointed 31 May 2020) | |
| Mr B Hardcastle | (Appointed 23 September | |
| 2020) | ||
| Mr A Swayne | (Appointed 10 March | |
| 2021) | ||
| Charity number | 1046955 | |
| Principal address | Lodge Hill Centre | |
| London Road | ||
| Watersfield | ||
| Pulborough | ||
| West Sussex | ||
| RH20 1LZ | ||
| Independent examiner | Alec Burgess ACA | |
| Keymer Haslam & Co | ||
| 4 - 6 Church Road | ||
| Burgess Hill | ||
| West Sussex | ||
| RH15 9AE | ||
| Bankers | CAF Bank Limited | |
| 25 Kings Hill Avenue | ||
| West Malling | ||
| Kent | ||
| ME19 4JQ |
WEST SUSSEX COUNTY SCOUT COUNCIL
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Statement of trustees' responsibilities | 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 16 |
WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and financial statements for the year ended 31 March 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Charities Act 2011 and “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 2015)”
Objectives and activities
We are part of the UK's biggest mixed youth organisation. We change lives by offering 6 to 25 year olds fun and challenging activities, unique experiences, everyday adventure and the chance to help others so that we make a positive impact in communities.
Scouts helps children and young adults reach their full potential. Scouts develop skills including teamwork, time management, leadership, initiative, planning, communication, self-motivation, cultural awareness and commitment. We help young people to get jobs, save lives and even change the world.
Scouts take part in activities as diverse as kayaking, abseiling, expeditions overseas, photography, climbing and zorbing. As a Scout you can learn survival skills, first aid, computer programming, or even how to fly a plane. There's something for every young person. It's a great way to have fun, make friends, get outdoors, express your creativity and experience the wider world.
The Trustees have had due regard to the Charity Commission guidance on public benefit whilst setting the objectives and activities of the charity. Our assessment is that we have met the public benefit criteria in that:
- We are an inclusive organisation abiding by TSA guidelines with regard to:
o Religion - Scouting is open to members of all faiths or of no faith.
o Equal Opportunities - Scouting does not discriminate on grounds of Ethnic Origin, Gender, Marital or civil partnership status, Sexual orientation , or Disability.
- The trustees take seriously the care, protection and safety of our members by implementing at a local level the following TSA guidelines in regard to:
o Safety - Policies and procedures are in place to provide scouting in a safe manner without risk to health, so far as is reasonably practicable
o Vetting - Policies and procedures are in place to check all adult volunteers to ensure that only adults appropriate for a role are permitted to undertake responsibilities in Scouting and that regular reviews are undertaken of adult volunteers to ensure their continued suitability
o Child Protection - The trustees have in place policies and procedures to safeguard the welfare of all Members by protecting them from neglect and from physical, sexual and emotional harm. As part of the child protection policy the trustees have in place further measures with regard to anti-bullying strategies.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
The trustees produce a separate publication entitled 'West Sussex Annual Review' which contains a detailed summary of scouting activities in West Sussex for the year ended 31st March 20 21 . Copies are available for all attendees at the AGM and on request from the County Secretary.
- 1 -
WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Consideration of Risk
The trustees are mindful of the Council's responsibilities in Risk Management and, in accordance with the requirements of the Statement of Recommended Practice, regularly reviews the major risks and ensures appropriate systems are in place to mitigate those risks.
The Executive has a specialist sub-committee to manage these risks and highly values the local reputation of Scouting. It seeks to enhance this reputation through appropriate Public Relations, care in the recruitment and management of adults and working closely with the County Team to professionally resolve any disputes, which may arise. Other items include Child Protection, Safety in Scouting, Personal Accident and Equipment Insurance together with mitigating Event Cancellation costs.
The year under review was severely impacted by the global Covid-19 pandemic, and in this respect, all face to face scouting had to cease under government guidelines, which were implemented across the county.
Financial review
Full and detailed accounts are shown on pages 7 -1 6 of this report. Income for the year was £ 153.997 (20 20 £ 212,241 ); expenditure for the year was £97,775 (20 20 £ 208,547 ) giving a surplus of £56,222. After the revaluation of investments the total surplus was £ 78,060 (2020 Surplus £5,251) which was planned for. As at 31 March 20 21 the reserves were £ 313,854 (20 20 £ 235,794 ).
The Executive continues to monitor the income streams of the County. Whilst the greater proportion is directly linked to the membership level which is more stable, a proportion is entirely variable and cannot be guaranteed.
The Executive determines the quantum of funds to be invested for the longer term, based on its objectives and financial position. The funds are deposited with the CCLA. The underlying funds are invested in a combination of fixed interest and managed funds.
The unrestricted and designated funds at 31 March 20 21 are shown in the balance sheet. The trustees
consider the financial state of affairs to be satisfactory.
The Executive is committed to reducing substantially the level of reserves for the longer term. A primary objective is to provide grants and loans to help scouting membership in West Sussex to grow. This was implemented in the year ended 31 March 2014 and will continue. The Trustees' policy on reserves is to hold sufficient resources to continue the charitable activities of the County. The Trustees consider that the County should aim to retain a minimum financial reserve sufficient to support the operation of the County Scout Council for a period of twelve months. This includes, in exceptional circumstances, the support of any of the ten Districts who may be experiencing financial difficulties.
To this end the Trustees aim to retain a reserve fund of £150,000 at any given time. The sum will be reviewed
annually.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The Trustees has assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 2 -
WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
The trustees are mindful of the Council's responsibilities in Risk Management and endeavour to follow best practice as advised by the Charity Commission and TSA guidelines. Reviews are undertaken with regard to the major risks to ensure appropriate systems are in place to mitigate those risks.
The Executive has a specialist sub-committee to manage the recruitment of adults and, working closely with the County Management Team (CMT), to professionally resolve any disputes which may arise. Responsibility for the risk assessment for scouting events is delegated to the CMT and from there to the scout leaders who run the events. Policies and procedures are in place to ensure leaders are following correct guidelines in this important matter. All international events are monitored and approved by the ACC-International according to guidelines issued by TSA.
The Executive regularly reviews H&S matters and implements changes/gives advice to districts and groups. The Executive has created the position of County H&S advisor to support members in best practice in this critical field.
The TSA provides a basic level of Personal Accident and Medical Insurance for all youth members, adult members and adult associate members who may sustain injury whilst participating in scouting activities. The trustees are aware that the policy only provides limited benefits but, in common with other Counties, considers it too expensive to provide a separate fully comprehensive cover. The Executive purchase a separate insurance policy to provide a basic level of insurance cover to unnamed helpers at County events. The Executive also insure named specialised County equipment and have policies to cover major event cancellation.
Structure, governance and management
The Trustees who served during the year were: Mrs R Hammond Miss Z Chartres (Resigned 23 September 2020) Mr S Mitchison Mr R Mourton (Resigned 23 September 2020) Mr S Dawson Mr G Cheesmur Mrs F Trimming Mr D Hopper Mr R Sawyer Mr C Holmes Mr A Hall (Appointed 31 May 2020) Mr B Hardcastle (Appointed 23 September 2020) Mr A Swayne (Appointed 10 March 2021)
The County's governing documents are those of The Scout Association (TSA). TSA has a Royal Charter and so West Sussex County Scout Council (WSCSC) is a linked charitable trust registered with the Charity Commission. The Royal Charter gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The Scout Association is the representative body of the World Organisation of Scout Movements in the United Kingdom. The County is a trust established under rules common to all Scout Associations.
Charity Trustees are either elected by the members of WSCSC, nominated by the County Commissioner or appointed by the Regional Commissioner. Trustees are otherwise known as members of the County Executive Committee. Elections and nominations occur at the Annual General Meeting of the charity which must be held within six months of the County financial year end. The County Commissioner usually serves a fixed term appointment of five years. The remaining Trustees do not serve a fixed term appointment but instead are reelected or re-nominated each year. Individuals may be co-opted as Trustees by the County Executive Committee at any time.
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WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
The Trustees met via "Teams" due to the Covid-19 pandemic on 9 occasions from April 20 20 to March 20 21 to consider and approve matters relating to the administration and financial management of WSCSC. The trustees also participated in two online voting polls during the year at the request of the County Chairman. The quorum was exceeded at all meetings and online voting polls. The Annual General Meeting of the District Scout Council, to which all members of WSCSC are invited, was held virtually on 23 September 2020 . The Minutes of the AGM were reviewed by the County Executive at the September meeting and are available for inspection by all attendees at the AGM 20 21 or by request to the County Secretary.
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
The trustees' r eport was approved by the Board of Trustees.
.............................. Mr S Mitchison Trustee Dated: .........................
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WEST SUSSEX COUNTY SCOUT COUNCIL
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.
In preparing these accounts, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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WEST SUSSEX COUNTY SCOUT COUNCIL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WEST SUSSEX COUNTY SCOUT COUNCIL
I report to the Trustees on my examination of the financial statements of West Sussex County Scout Council (the Charity) for the year ended 31 March 2021.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements 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 financial statements to be reached.
Alec Burgess ACA
Keymer Haslam & Co 4 - 6 Church Road Burgess Hill West Sussex RH15 9AE
Dated: .........................
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WEST SUSSEX COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2021 | 2020 | ||
| Notes | £ |
£ | |
| Income and endowments from: | |||
| Donations , legacies and grants | 3 | 8,286 | 33 |
| Charitable activities | 4 | (396) | 63,837 |
| Investments | 5 | 1,802 | 1,927 |
| Membership subscriptions | 6 | 144,305 | 146,444 |
| Total income | 153,997 | 212,241 | |
| Expenditure on: | |||
| Charitable activities | 7 | 97,775 | 208,547 |
| Net gains/(losses) on investments | 12 | 21,838 | 1,557 |
| Net movement in funds | 78,060 | 5,251 | |
| Fund balances at 1 April 2020 | 235,794 | 230,543 | |
| Fund balances at 31 March 2021 | 313,854 | 235,794 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities. There are no restricted funds.
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WEST SUSSEX COUNTY SCOUT COUNCIL
BALANCE SHEET
AS AT 31 MARCH 2021
| 2021 Notes £ Fixed assets Investments 13 Current assets Stocks 1,171 Debtors 14 4,967 Cash at bank and in hand 268,461 274,599 Creditors: amounts falling due within one year 15 (128,484) Net current assets Total assets less current liabilities Income funds Unrestricted funds Designated funds 16 7,677 General unrestricted funds 16 306,177 The accounts were approved by the Trustees on ......................... .............................. .............................. Mrs R Hammond Mr D Hopper Trustee Trustee |
2020 £ £ 167,739 1,681 21,081 175,700 198,462 (108,569) 146,115 313,854 8,549 227,245 313,854 313,854 |
£ 145,901 89,893 235,794 235,794 235,794 |
|---|---|---|
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
Charity information
West Sussex County Scout Council is a registered with the Charities Commission, as a charitable Trust linked with The Scout Association.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. There are no restricted funds.
1.4 Incoming resources
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
All incoming resources are included in the SOFA in full when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
As the Council acts as an agent for Headquarters in the collection of members' subscriptions, these monies are not the property of the Council. They are shown for information purposes only.
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
(Continued)
1.5 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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 the resources.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
1.6 Stocks
Stocks are stated at the lower of cost and net realisable value.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies (Continued)
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.10 Fund accounting
General funds are unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes, or funds, which have been raised for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.
Investment income and gains are allocated to the appropriate fund.
2 Critical accounting estimates and judgements
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations , legacies and grants
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Donations and gifts | - | 33 |
| Coronavirus Job retention scheme grant received | 8,286 | - |
| 8,286 | 33 |
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
4 Charitable activities
| County Events and Actvities (net of refunds given) Sales of badges |
2021 £ (292) (104) (396) |
2020 £ 66,617 (2,780) 63,837 |
|---|---|---|
5 Investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Income from listed investments | 1,733 | 1,758 |
| Interest receivable | 69 | 169 |
| 1,802 | 1,927 | |
| Other income | ||
| 2021 | 2020 | |
| £ | £ | |
| Membership subscriptions | 409,640 | 406,264 |
| Remitted to headquarters | (265,335) | (259,820) |
| 144,305 | 146,444 |
6 Other income
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
7 Charitable activities
| Charitable | Charitable |
|
|---|---|---|
| expenditure | expenditure |
|
| 2021 | 2020 |
|
| £ | £ |
|
| Staff costs | 8,709 | 9,414 |
| County team expenses | 2,558 | 8,191 |
| Insurance | 573 | 4,946 |
| Award presentations | - | 4,180 |
| Leader training expenses | 172 | 11,855 |
| Activity expenses (net of refunds received) | 17,731 | 82,628 |
| County office expenses | 5,582 | 6,976 |
| Sundry expenses | 2,057 | 2,049 |
| Purchase of equipment | 3,312 | - |
| 40,694 | 130,239 |
|
| Grant funding of activities (see note 8) | 40,342 | 55,415 |
| Share of governance costs (see note 9) | 16,739 | 22,893 |
| 97,775 | 208,547 |
|
| Grants payable | ||
| 2021 | 2020 | |
| £ | £ | |
| International grants | - | 3,600 |
| Grants re leader recruitment (via Scout Headquarters) | 20,894 | 26,750 |
| Grants to scout groups | 18,576 | 20,690 |
| Grants - Hardship fund | - | 100 |
| Grants - Think family fund | 872 | 4,275 |
| 40,342 | 55,415 |
8 Grants payable
These represent small grants given to Scout Groups to assist with development programmes or immediate needs.
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
9 Support costs
| Support costs Governance costs £ £ Staff costs - 8,709 Legal and professional - 1,032 County Team expenses - 852 AGM & meeting exp's - 564 County office expenses - 5,582 - 16,739 Analysed between Charitable activities - 16,739 |
2021 £ 8,709 1,032 852 564 5,582 16,739 16,739 |
2020 Basis of allocation £ 9,414 Governance 1,080 Governance 2,732 Governance 2,691 Governance 6,976 Governance 22,893 22,893 |
|---|---|---|
10 Trustees
No trustee received any remuneration in respect of their office as a trustee. Trustees received reasonable re-imbursement for expenses incurred in connection with their roles, and s everal trustees hold other appointments within the County for which they receive reimbursement of expenses incurred in that office.
11 Employees
Number of employees
The average monthly number employees during the year was:
| 2021 | 2020 | |
|---|---|---|
| Number | Number | |
| County office staff | 2 | 2 |
| Employment costs | 2021 | 2020 |
| £ | £ | |
| Wages and salaries | 17,256 | 18,642 |
| Other pension costs | 162 | 186 |
| 17,418 | 18,828 |
There were no employees whose annual remuneration was £60,000 or more.
12 Net gains/(losses) on investments
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Revaluation of investments | 21,838 | 1,557 |
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
13 Fixed asset investments
| Cost or valuation At 1 April 2020 Valuation changes At 31 March 2021 Carrying amount At 31 March 2021 At 31 March 2020 14 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 15 Creditors: amounts falling due within one year Other creditors |
Listed investments £ 145,901 21,838 167,739 167,739 145,901 2021 2020 £ £ 4,700 11,630 267 9,451 4,967 21,081 2021 2020 £ £ 128,484 108,569 |
|---|---|
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
16 Funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
| Movement | in funds | |||
|---|---|---|---|---|
| Balance at 1 | Incoming | Resources | Balance at 31 | |
| April 2020 | resources | expended | March 2021 | |
| £ | £ | £ | £ | |
| Designated Funds: | ||||
| Hardship Fund | 5,517 | - | - | 5,517 |
| IPEH (formerly Think Family) Fund | 3,032 | - | (872) | 2,160 |
| 8,549 | - | (872) | 7,677 |
|
| General Unrestricted Funds | 227,245 | 175,802 | (96,903) | 306,177 |
| 235,794 | 175,802 | (97,775) | 313,854 |
The Hardship Fund is designated to support people in financial difficulty.
The IPEH Fund is part of the Integrated Prevention and Earliest Help fund, and superceded the Think Family programme .
17 Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Fund balances at 31 March 2021 are represented by: | ||
| Investments | 167,739 | 145,901 |
| Current assets/(liabilities) | 146,115 | 89,893 |
| 313,854 | 235,794 |
Designated Funds are all held in current assets/(liabilities).
18 Related party transactions
There were no disclosable related party transactions during the year (2020 - none).
19 Analysis of changes in net funds
The Charity had no debt during the year.
- 16 -
Charity Registration No. 1046955
WEST SUSSEX COUNTY SCOUT COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
WEST SUSSEX COUNTY SCOUT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mrs R Hammond | |
|---|---|---|
| Mr S Mitchison | ||
| Mr S Dawson | ||
| Mr G Cheesmur | ||
| Mrs F Trimming | ||
| Mr D Hopper | ||
| Mr R Sawyer | ||
| Mr C Holmes | ||
| Mr A Hall | (Appointed 31 May 2020) | |
| Mr B Hardcastle | (Appointed 23 September | |
| 2020) | ||
| Mr A Swayne | (Appointed 10 March | |
| 2021) | ||
| Charity number | 1046955 | |
| Principal address | Lodge Hill Centre | |
| London Road | ||
| Watersfield | ||
| Pulborough | ||
| West Sussex | ||
| RH20 1LZ | ||
| Independent examiner | Alec Burgess ACA | |
| Keymer Haslam & Co | ||
| 4 - 6 Church Road | ||
| Burgess Hill | ||
| West Sussex | ||
| RH15 9AE | ||
| Bankers | CAF Bank Limited | |
| 25 Kings Hill Avenue | ||
| West Malling | ||
| Kent | ||
| ME19 4JQ |
WEST SUSSEX COUNTY SCOUT COUNCIL
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Statement of trustees' responsibilities | 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 16 |
WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and financial statements for the year ended 31 March 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Charities Act 2011 and “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 2015)”
Objectives and activities
We are part of the UK's biggest mixed youth organisation. We change lives by offering 6 to 25 year olds fun and challenging activities, unique experiences, everyday adventure and the chance to help others so that we make a positive impact in communities.
Scouts helps children and young adults reach their full potential. Scouts develop skills including teamwork, time management, leadership, initiative, planning, communication, self-motivation, cultural awareness and commitment. We help young people to get jobs, save lives and even change the world.
Scouts take part in activities as diverse as kayaking, abseiling, expeditions overseas, photography, climbing and zorbing. As a Scout you can learn survival skills, first aid, computer programming, or even how to fly a plane. There's something for every young person. It's a great way to have fun, make friends, get outdoors, express your creativity and experience the wider world.
The Trustees have had due regard to the Charity Commission guidance on public benefit whilst setting the objectives and activities of the charity. Our assessment is that we have met the public benefit criteria in that:
- We are an inclusive organisation abiding by TSA guidelines with regard to:
o Religion - Scouting is open to members of all faiths or of no faith.
o Equal Opportunities - Scouting does not discriminate on grounds of Ethnic Origin, Gender, Marital or civil partnership status, Sexual orientation , or Disability.
- The trustees take seriously the care, protection and safety of our members by implementing at a local level the following TSA guidelines in regard to:
o Safety - Policies and procedures are in place to provide scouting in a safe manner without risk to health, so far as is reasonably practicable
o Vetting - Policies and procedures are in place to check all adult volunteers to ensure that only adults appropriate for a role are permitted to undertake responsibilities in Scouting and that regular reviews are undertaken of adult volunteers to ensure their continued suitability
o Child Protection - The trustees have in place policies and procedures to safeguard the welfare of all Members by protecting them from neglect and from physical, sexual and emotional harm. As part of the child protection policy the trustees have in place further measures with regard to anti-bullying strategies.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
The trustees produce a separate publication entitled 'West Sussex Annual Review' which contains a detailed summary of scouting activities in West Sussex for the year ended 31st March 20 21 . Copies are available for all attendees at the AGM and on request from the County Secretary.
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WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Consideration of Risk
The trustees are mindful of the Council's responsibilities in Risk Management and, in accordance with the requirements of the Statement of Recommended Practice, regularly reviews the major risks and ensures appropriate systems are in place to mitigate those risks.
The Executive has a specialist sub-committee to manage these risks and highly values the local reputation of Scouting. It seeks to enhance this reputation through appropriate Public Relations, care in the recruitment and management of adults and working closely with the County Team to professionally resolve any disputes, which may arise. Other items include Child Protection, Safety in Scouting, Personal Accident and Equipment Insurance together with mitigating Event Cancellation costs.
The year under review was severely impacted by the global Covid-19 pandemic, and in this respect, all face to face scouting had to cease under government guidelines, which were implemented across the county.
Financial review
Full and detailed accounts are shown on pages 7 -1 6 of this report. Income for the year was £ 153.997 (20 20 £ 212,241 ); expenditure for the year was £97,775 (20 20 £ 208,547 ) giving a surplus of £56,222. After the revaluation of investments the total surplus was £ 78,060 (2020 Surplus £5,251) which was planned for. As at 31 March 20 21 the reserves were £ 313,854 (20 20 £ 235,794 ).
The Executive continues to monitor the income streams of the County. Whilst the greater proportion is directly linked to the membership level which is more stable, a proportion is entirely variable and cannot be guaranteed.
The Executive determines the quantum of funds to be invested for the longer term, based on its objectives and financial position. The funds are deposited with the CCLA. The underlying funds are invested in a combination of fixed interest and managed funds.
The unrestricted and designated funds at 31 March 20 21 are shown in the balance sheet. The trustees
consider the financial state of affairs to be satisfactory.
The Executive is committed to reducing substantially the level of reserves for the longer term. A primary objective is to provide grants and loans to help scouting membership in West Sussex to grow. This was implemented in the year ended 31 March 2014 and will continue. The Trustees' policy on reserves is to hold sufficient resources to continue the charitable activities of the County. The Trustees consider that the County should aim to retain a minimum financial reserve sufficient to support the operation of the County Scout Council for a period of twelve months. This includes, in exceptional circumstances, the support of any of the ten Districts who may be experiencing financial difficulties.
To this end the Trustees aim to retain a reserve fund of £150,000 at any given time. The sum will be reviewed
annually.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The Trustees has assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 2 -
WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
The trustees are mindful of the Council's responsibilities in Risk Management and endeavour to follow best practice as advised by the Charity Commission and TSA guidelines. Reviews are undertaken with regard to the major risks to ensure appropriate systems are in place to mitigate those risks.
The Executive has a specialist sub-committee to manage the recruitment of adults and, working closely with the County Management Team (CMT), to professionally resolve any disputes which may arise. Responsibility for the risk assessment for scouting events is delegated to the CMT and from there to the scout leaders who run the events. Policies and procedures are in place to ensure leaders are following correct guidelines in this important matter. All international events are monitored and approved by the ACC-International according to guidelines issued by TSA.
The Executive regularly reviews H&S matters and implements changes/gives advice to districts and groups. The Executive has created the position of County H&S advisor to support members in best practice in this critical field.
The TSA provides a basic level of Personal Accident and Medical Insurance for all youth members, adult members and adult associate members who may sustain injury whilst participating in scouting activities. The trustees are aware that the policy only provides limited benefits but, in common with other Counties, considers it too expensive to provide a separate fully comprehensive cover. The Executive purchase a separate insurance policy to provide a basic level of insurance cover to unnamed helpers at County events. The Executive also insure named specialised County equipment and have policies to cover major event cancellation.
Structure, governance and management
The Trustees who served during the year were: Mrs R Hammond Miss Z Chartres (Resigned 23 September 2020) Mr S Mitchison Mr R Mourton (Resigned 23 September 2020) Mr S Dawson Mr G Cheesmur Mrs F Trimming Mr D Hopper Mr R Sawyer Mr C Holmes Mr A Hall (Appointed 31 May 2020) Mr B Hardcastle (Appointed 23 September 2020) Mr A Swayne (Appointed 10 March 2021)
The County's governing documents are those of The Scout Association (TSA). TSA has a Royal Charter and so West Sussex County Scout Council (WSCSC) is a linked charitable trust registered with the Charity Commission. The Royal Charter gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The Scout Association is the representative body of the World Organisation of Scout Movements in the United Kingdom. The County is a trust established under rules common to all Scout Associations.
Charity Trustees are either elected by the members of WSCSC, nominated by the County Commissioner or appointed by the Regional Commissioner. Trustees are otherwise known as members of the County Executive Committee. Elections and nominations occur at the Annual General Meeting of the charity which must be held within six months of the County financial year end. The County Commissioner usually serves a fixed term appointment of five years. The remaining Trustees do not serve a fixed term appointment but instead are reelected or re-nominated each year. Individuals may be co-opted as Trustees by the County Executive Committee at any time.
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WEST SUSSEX COUNTY SCOUT COUNCIL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
The Trustees met via "Teams" due to the Covid-19 pandemic on 9 occasions from April 20 20 to March 20 21 to consider and approve matters relating to the administration and financial management of WSCSC. The trustees also participated in two online voting polls during the year at the request of the County Chairman. The quorum was exceeded at all meetings and online voting polls. The Annual General Meeting of the District Scout Council, to which all members of WSCSC are invited, was held virtually on 23 September 2020 . The Minutes of the AGM were reviewed by the County Executive at the September meeting and are available for inspection by all attendees at the AGM 20 21 or by request to the County Secretary.
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered.
The trustees' r eport was approved by the Board of Trustees.
.............................. Mr S Mitchison Trustee Dated: .........................
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WEST SUSSEX COUNTY SCOUT COUNCIL
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.
In preparing these accounts, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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WEST SUSSEX COUNTY SCOUT COUNCIL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WEST SUSSEX COUNTY SCOUT COUNCIL
I report to the Trustees on my examination of the financial statements of West Sussex County Scout Council (the Charity) for the year ended 31 March 2021.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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 financial statements to be reached.
Alec Burgess ACA
Keymer Haslam & Co 4 - 6 Church Road Burgess Hill West Sussex RH15 9AE
Dated: .........................
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WEST SUSSEX COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2021 | 2020 | ||
| Notes | £ |
£ | |
| Income and endowments from: | |||
| Donations , legacies and grants | 3 | 8,286 | 33 |
| Charitable activities | 4 | (396) | 63,837 |
| Investments | 5 | 1,802 | 1,927 |
| Membership subscriptions | 6 | 144,305 | 146,444 |
| Total income | 153,997 | 212,241 | |
| Expenditure on: | |||
| Charitable activities | 7 | 97,775 | 208,547 |
| Net gains/(losses) on investments | 12 | 21,838 | 1,557 |
| Net movement in funds | 78,060 | 5,251 | |
| Fund balances at 1 April 2020 | 235,794 | 230,543 | |
| Fund balances at 31 March 2021 | 313,854 | 235,794 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities. There are no restricted funds.
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WEST SUSSEX COUNTY SCOUT COUNCIL
BALANCE SHEET
AS AT 31 MARCH 2021
| 2021 Notes £ Fixed assets Investments 13 Current assets Stocks 1,171 Debtors 14 4,967 Cash at bank and in hand 268,461 274,599 Creditors: amounts falling due within one year 15 (128,484) Net current assets Total assets less current liabilities Income funds Unrestricted funds Designated funds 16 7,677 General unrestricted funds 16 306,177 The accounts were approved by the Trustees on ......................... .............................. .............................. Mrs R Hammond Mr D Hopper Trustee Trustee |
2020 £ £ 167,739 1,681 21,081 175,700 198,462 (108,569) 146,115 313,854 8,549 227,245 313,854 313,854 |
£ 145,901 89,893 235,794 235,794 235,794 |
|---|---|---|
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
Charity information
West Sussex County Scout Council is a registered with the Charities Commission, as a charitable Trust linked with The Scout Association.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. There are no restricted funds.
1.4 Incoming resources
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
All incoming resources are included in the SOFA in full when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
As the Council acts as an agent for Headquarters in the collection of members' subscriptions, these monies are not the property of the Council. They are shown for information purposes only.
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
(Continued)
1.5 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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 the resources.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
1.6 Stocks
Stocks are stated at the lower of cost and net realisable value.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies (Continued)
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.10 Fund accounting
General funds are unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes, or funds, which have been raised for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.
Investment income and gains are allocated to the appropriate fund.
2 Critical accounting estimates and judgements
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations , legacies and grants
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Donations and gifts | - | 33 |
| Coronavirus Job retention scheme grant received | 8,286 | - |
| 8,286 | 33 |
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
4 Charitable activities
| County Events and Actvities (net of refunds given) Sales of badges |
2021 £ (292) (104) (396) |
2020 £ 66,617 (2,780) 63,837 |
|---|---|---|
5 Investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Income from listed investments | 1,733 | 1,758 |
| Interest receivable | 69 | 169 |
| 1,802 | 1,927 | |
| Other income | ||
| 2021 | 2020 | |
| £ | £ | |
| Membership subscriptions | 409,640 | 406,264 |
| Remitted to headquarters | (265,335) | (259,820) |
| 144,305 | 146,444 |
6 Other income
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
7 Charitable activities
| Charitable | Charitable |
|
|---|---|---|
| expenditure | expenditure |
|
| 2021 | 2020 |
|
| £ | £ |
|
| Staff costs | 8,709 | 9,414 |
| County team expenses | 2,558 | 8,191 |
| Insurance | 573 | 4,946 |
| Award presentations | - | 4,180 |
| Leader training expenses | 172 | 11,855 |
| Activity expenses (net of refunds received) | 17,731 | 82,628 |
| County office expenses | 5,582 | 6,976 |
| Sundry expenses | 2,057 | 2,049 |
| Purchase of equipment | 3,312 | - |
| 40,694 | 130,239 |
|
| Grant funding of activities (see note 8) | 40,342 | 55,415 |
| Share of governance costs (see note 9) | 16,739 | 22,893 |
| 97,775 | 208,547 |
|
| Grants payable | ||
| 2021 | 2020 | |
| £ | £ | |
| International grants | - | 3,600 |
| Grants re leader recruitment (via Scout Headquarters) | 20,894 | 26,750 |
| Grants to scout groups | 18,576 | 20,690 |
| Grants - Hardship fund | - | 100 |
| Grants - Think family fund | 872 | 4,275 |
| 40,342 | 55,415 |
8 Grants payable
These represent small grants given to Scout Groups to assist with development programmes or immediate needs.
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
9 Support costs
| Support costs Governance costs £ £ Staff costs - 8,709 Legal and professional - 1,032 County Team expenses - 852 AGM & meeting exp's - 564 County office expenses - 5,582 - 16,739 Analysed between Charitable activities - 16,739 |
2021 £ 8,709 1,032 852 564 5,582 16,739 16,739 |
2020 Basis of allocation £ 9,414 Governance 1,080 Governance 2,732 Governance 2,691 Governance 6,976 Governance 22,893 22,893 |
|---|---|---|
10 Trustees
No trustee received any remuneration in respect of their office as a trustee. Trustees received reasonable re-imbursement for expenses incurred in connection with their roles, and s everal trustees hold other appointments within the County for which they receive reimbursement of expenses incurred in that office.
11 Employees
Number of employees
The average monthly number employees during the year was:
| 2021 | 2020 | |
|---|---|---|
| Number | Number | |
| County office staff | 2 | 2 |
| Employment costs | 2021 | 2020 |
| £ | £ | |
| Wages and salaries | 17,256 | 18,642 |
| Other pension costs | 162 | 186 |
| 17,418 | 18,828 |
There were no employees whose annual remuneration was £60,000 or more.
12 Net gains/(losses) on investments
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Revaluation of investments | 21,838 | 1,557 |
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
13 Fixed asset investments
| Cost or valuation At 1 April 2020 Valuation changes At 31 March 2021 Carrying amount At 31 March 2021 At 31 March 2020 14 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 15 Creditors: amounts falling due within one year Other creditors |
Listed investments £ 145,901 21,838 167,739 167,739 145,901 2021 2020 £ £ 4,700 11,630 267 9,451 4,967 21,081 2021 2020 £ £ 128,484 108,569 |
|---|---|
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WEST SUSSEX COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
16 Funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
| Movement | in funds | |||
|---|---|---|---|---|
| Balance at 1 | Incoming | Resources | Balance at 31 | |
| April 2020 | resources | expended | March 2021 | |
| £ | £ | £ | £ | |
| Designated Funds: | ||||
| Hardship Fund | 5,517 | - | - | 5,517 |
| IPEH (formerly Think Family) Fund | 3,032 | - | (872) | 2,160 |
| 8,549 | - | (872) | 7,677 |
|
| General Unrestricted Funds | 227,245 | 175,802 | (96,903) | 306,177 |
| 235,794 | 175,802 | (97,775) | 313,854 |
The Hardship Fund is designated to support people in financial difficulty.
The IPEH Fund is part of the Integrated Prevention and Earliest Help fund, and superceded the Think Family programme .
17 Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Fund balances at 31 March 2021 are represented by: | ||
| Investments | 167,739 | 145,901 |
| Current assets/(liabilities) | 146,115 | 89,893 |
| 313,854 | 235,794 |
Designated Funds are all held in current assets/(liabilities).
18 Related party transactions
There were no disclosable related party transactions during the year (2020 - none).
19 Analysis of changes in net funds
The Charity had no debt during the year.
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