**REGISTERED CHARITY NUMBER: 1087747** 

**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021** 

## **FOR** 

**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 



**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021** 

||Page|
|---|---|
|Report of the Trustees|3-12|
|Independent Examiners’ Report|13|
|Statement of Financial Activities|14|
|Balance Sheet|15|
|Notes to the Financial Statements|16-20|



2 



**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021** 

The trustees present their report with the financial statements of the charity for the year ended 31 August 2020.  The trustees have adopted the provisions of the Accounting and Reporting by Charities Statement of Recommended Practice (SORP) and the financial statements are presented in accordance with the Financial Reporting Standard (FRS102) issued in July 2014. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered Charity Number** 1087747 **Group Registration with the Scout** 07363 **Association Royal Naval Recognition Number** 26 **Principal Address** 70B Bishopgate Norwich Norfolk NR1 4AA **TRUSTEES Executive Committee** Group Chairman John Pond Group Secretary Peter Smith Group Treasurer Anasua Sarkar Roy **Officers** Group Scout Leader Ian Hayward Assistant Group Scout Leader David Sturdee Catherine Gardiner Anja Carter Beaver Leaders Jing Song Belle Jones Cub Scout Leaders Tim Brook Annelise Savill Scout Leaders Mike Jolly Tim Ball Explorer Unit Robert Kilbourn Norwich School Representative Dr Richard Clark Co-opted Representatives Harri Hudspith Rowena Conway Ben Pond Elected Representatives David Hill Jonathan Smith Helen Dillon Rob New David Clover 

3 



**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

Nick Pounder George Youngs 

## **BANKERS** 

CAF Bank Ltd 25 Kings Hill West Malling, Kent, ME19 4JQ Redwood Bank Suite 101 The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA 

## **INSURANCE ADVISERS** 

## **SPONSORING AUTHORITY** 

## **INDEPENDENT EXAMINER** 

Unity Insurance Services 75 Marlborough Road Lancing Business Park Lancing West Sussex BN15 8UF Alan Boswell Group Harbour house 126 Thorpe Road Norwich Norfolk NR1 1UL Norwich School Jason Foxwell independent-examiner.net 39 Enfield Road Poole BH15 3LJ 

4 



**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The Group is a trust established under its rules, which are common to all Groups and subject to governing through the Scout Association policy rules and procedures. 

## **Recruitment and appointment of new trustees** 

Trustees are elected annually at the Annual General Meeting and are drawn from parents and friends of the Group.  The Group Scout Leader interviews potential trustees and the Chair prior to being invited to become a trustee, to ensure the candidate shares the same ethos and principles of the Group, as well as having the skills and enthusiasm necessary. 

Newly appointed Trustees are checked via the Disclosure and Barring Service (DBS) and provided training into their role as a Trustee. 

## **Operational structure** 

The Group is one of the largest Sea Scout groups in the UK.  It forms part of the East Norwich District, which is led by a District Commissioner.  In turn, the East Norwich District forms part of the Norfolk County, which becomes part of the Scout Association, the largest mixed volunteer-led movement for young people in the UK. 

## **Related parties** 

Related parties consist of Norwich School, the Group’s Sponsoring Authority, which provides material support in the form of staff support, building and access to vehicles and equipment 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the Group is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The Group operates within the framework of the Scout Association’s rules and guidelines and it is the opinion of the trustees that the Group’s policies, procedures and controls are adequate to mitigate financial and reputational loss through error or fraud, and to maintain the future financial viability of Group. There is an awareness of the need to recruit further trustees and volunteer helpers. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The objectives of the Group are to promote the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities. 

The trustees have reviewed the outcomes and achievements of their objectives and activities for the year, to ensure they remain focussed on their charitable aims, and to continue to develop benefits to the public. The trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. 

## **Volunteers** 

Volunteers run the Group overwhelmingly. As at 31[st] January, the date of the annual census, the volunteer team comprised 85 adult leaders, Instructors and Trustees and 77 Occasional Helpers, comparable with previous levels.  The Group does not employ anyone directly although, the Group does make use of self-employed personnel from time to time.   As at 31st August 2021, two leaders employed by Norwich School were given time off from teaching duties to support the management of the Group, as part of its sponsorship arrangements.  Other staff give their time voluntarily.  There is also some nominal administrative support provided by the School to the Group. 

The Group also engages with the parent body to support the running of events and section meetings on an ad hoc basis. 

5 



**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Group Scout Leader Report 2022** 

The View from the Deck….. 

One of the joys of being the GSL this past decade is seeing so many members join as young Beavers and Cubs and pass through the 8[th] Norwich, to leave as young adults, ready for the world! 

The Group now holds onto more members in the older years groups thanks to the expanded opportunities in both Explorers and “Young Leadering”. The latter is proof of the success of the Group and its sense of community.   Our Young Leaders are essential to the delivery of our programme and an inspiration to all the other members, too.   Perhaps they stay with us because of the richer programme offered, Or, perhaps it’s because of the support they have received in their training. 

Why do I focus on the Young Leaders?   Well, I believe, they are a real indicator of the health and success of the group.   If there is a well-supported Young Leader programme, then the chances are that our membership will be healthy in all age groups, too. Section meetings across the Group will run better for their support, parents will value their child’s continued membership and the individual moves from consumer to provider, from follower to leader. 

When they leave in Year 13, they head towards university courses, apprenticeships or direct to the world of work. They may not always know the extent to which they have followed the scouting motto “be prepared”, but I am confident that time in the 8[th] Norwich will have given them much to draw on when overcoming life’s inevitable challenges, helping others or just even coping with the mundane aspects of adult life. 

If the last two years has taught us anything it is that the ability to adapt and be agile to circumstances is critical to success.    Our young people face a 50+ year, working life in a workplace and world that is changing very quickly.   They will need to adapt and re-create themselves time and time again.   I think their time with the 8[th] will help them with that.   I say that not from some self-gratifying ego-trip but because it is the parents who tell me their children are better prepared because of the 8[th] Norwich and the experiences gained through Scouting. 

The class of 2020 and ‘21 have had it particularly tough; they didn’t get the events to mark their school leaving or their moving-on from young person in scouting to the Network section.  We never got to say “bon-voyage” to them in the way we wanted to. So, in 2021,  I took the opportunity to hijack the A level certificate event, to meet up with them and their parents and make sure they got their “Bitter End” Award, which marks the end of part of their voyage with the 8[th] Norwich.   Of course, we hope they will climb aboard again, if they have not already done so, to help as a leader, instructor or helper and many do. 

I am always struck by what it means to them to get the Bitter End award. Their eyes really do light up! 

The “award” is a simple acknowledgement that they did nothing more than get older and stay a member of the group, but it means a lot to them and to us. 

At that event, I spoke with many parents of scouts and there was a consistent  message from them supporting the value of what we do.   More than one parent has expressed to me that the 8[th] Norwich has been the single most important aspect of their child’s school life. 

We may not have had a normal year, but many aspects of it were reassuringly familiar.  We looked at the horizon and saw storms ahead.   We battened down and adjusted our course.  We may not have been able to sail where we wanted to but we never stopped sailing…. 

6 



**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

- We camped when we could, at Biblins, at Cub Camp, on Power Cruise, in the Yorkshire Dales and closer to home at Wild Camp. 

- We kept section meetings going and weekend events, too: swimming, biking and paddling. 

- • We provided multiple day events and activities to keep Scouts busy in the holidays. 

- We helped other groups skill up their leaders 

- We made yet more progress improving our HQ 

- Our Cubs focused on “Kindness” and partnered with Gnaw Chocolates and The Feed to help them help local families in need. 

- Our leaders have upskilled themselves and worked hard to renew mandatory training. Many, leaders, importantly, have learned new skills themselves to pass on to our members. 

- We embarked on a programme of changes to our management, IT and finance systems to ensure that we can continue our voyage with confidence, planning for succession and resilience in our systems.  We are already seeing the fruits of this labour but have a way to go 

- Our Trustees are more engaged than ever to support the work the group does, bringing their expertise and energy to help our aims. 

Throughout this time, our membership has grown, as has our waiting list.   (While numbers at the date of census in January 2021 were a little lower, they increased throughout the spring and summer, see below.)   More people are stepping up to join the leadership team or take on new essential roles in what has become a large and sophisticated organisation, with many moving parts. 

Looking ahead, by the Spring of 2022, our membership will have grown to around 300 and yet even that will not have sated the demand to join.  Everything we do depends on our leadership team: those selfless individuals who turn up week in, week out, weekends, evenings and giving up their holidays to run the 8[th] Norwich. 

I fret constantly about the team.   It is a fragile thing.   There is no compulsion for anyone to do anything and yet they turn up and help.   Giving what they can and it matters.   At the end of the 2020/21 year, we started the “Way Forward” process, which set out to review management, IT and finance systems.  Already it has made a difference and I am thrilled with the support being provided by a strengthened management team, supplemented by Tim Brook, Rob Kilbourn and Annelise Savill.    New section leaders, assistant leaders and section assistants will be appointed early in 2022.  The Group has never had such a strong, capable and motivated leadership team. 

So, right now, despite everything that has been thrown at us, know that the 8[th] is in a good place. The work the 8[th] does, that our leaders, instructors, helpers, administrators and trustees do, helps our young people at a time when they need the opportunities, we provide them more than ever. 

We are stronger than ever and we can offer opportunities to more young people now because we have capacity like never before.  We should be excited and optimistic about the future and that is all down to time and energy being invested by our leaders, the support of our parents, Norwich School and wonderful exuberance of our Beavers, Cubs, Scouts and Explorers. 

## **Our Membership** 

Membership dipped slightly as demonstrated by the January 2021 census figures as a result of covid-19 and the need to limit section sizes. This changed through the latter part of 2021, with the opening of Midships Watch, our third Scout Watch, and a major step forward for the group.    We also initiated a change to our moving-on policy to align all sections to Easter each year, meaning we did not have our normal in-take at the end of August.   Despite this, membership by the end of the scout year in August was back to its high levels totalling 260 members and a waiting list of some 95 prospective members.  With new member in-take after Easter we expect membership to rise significantly, to beyond 300. 

Membership fluctuates throughout the year, but we calculate it each year on 31[st] January for the annual census.   The table below shows the latest and historical membership, along with an estimate for January next year. 

7 



NORWICH INORWJCH SCHIX*LI SEA sco￿ GROUP
Actlve Membershlp
{319t January - Census)
Notional
Max
Beavers
Cubs
Scouts
lorer$
Total Youn
24
22
76
102
70
270
14
20
61
121
76
278
58
107
45
210
54
96
52
202
48
99
58
205
128
100
312
87
60
229
126
52
238
118
51
233
103
47
204
Peo
le
LeaderslAss. Leaders
A$sistant$lln$trudors
Exe¢utivelAdmin
ex Leaders
20
41
14
20
47
18
43
18
13
39
16
16
31
12
17
17
16
12
39
17
85
68
67
59
42
36
32
Occ. Hel
ers
Total 8th Communit
80
425
77
432
80
437
64
370
64
364
60
329
290
237
237
Ouryoung Leader Bltter Endersl
Our Young Leaders remain an inspiration and we are very proud of them all.
We said "Bon Voyage. lo a large group of Year 13 Explorers in 2021.. Alice Palmer., Allan Smith,.
Amy Barker,. Ellie McKay,- Henry Dickerson,. Henry James., Isobel Hipper-, Josh Kohler,. Kil Fordham.,
Madelyll Peachmenl,. Mary Smith-, Raff Brown,. Rosie Osborne,. Rowan Parsons,. Thomas Wildman
We wish them all well and hope to see them back soonl
Thank you, lo all, and Good Luck, for 20221
lan Hayward
Group Scout L ader

**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **REPORT OF THE CHAIRMAN** 

This report concludes my ninth year as Chair of the Group. Last year I made reference to the challenges that 2020 brought to us with Covid, it seems that 2021 was no different and I have been amazed how the 8[th] rose to those challenges and continued to provide a wonderful service and facility for our members. 

Our Group Executive now numbers 24, this includes Trustees and Leaders. I would like to take this opportunity to thank all members of the Executive for the work that they carry out on behalf of the 8[th] .    Much of this work is not ‘visible’ but essential to the successful running of the group.   Belle Jones left the Committee during the year to focus on her role as a leader.  I would like to thank her for her work on the Executive and look forward to seeing her flourish in uniform.  We have been joined by Ben Pond and I welcome him, too! 

The management and finance committee continue to meet fortnightly. This small group is kept under control by our Secretary, Peter Smith.  Our Finances are controlled by the Group Treasurer Anasua and Accounts Manager, David Sturdee. The general management of the group is dealt with by Cath, Anja and Ian. Thank you all for your work.  Our group continues to thrive because of you. 

Anasua is unfortunately leaving us, as Treasurer this year. I would like to thank her for all her work and involvement in our finances and I certainly hope that she will continue to be involved in some of our activities. Subject to the AGM’s approval I look forward to working with Victoria Tiplady, as our new Treasurer. 

Unfortunately, fund raising has been extremely difficult this year.   Our main fund-raising events of the school sports days did not happen. Even the well-planned Christmas events had to be cancelled at the last minute. On a positive note Cath was successful, after a lot of hard work, in obtaining £9,994.00 from the Youth Covid-19 Support Fund, well done, Cath! 

Online, virtual meetings had continued to April when The Scout Association decreed that we could return to amber restrictions. Our Summer activities included a Biblins camp and a Cub camp, but our main summer camp did not happen, although a ‘virtual’ ‘not summer camp’ was held very successfully. 

Our equipment and fleet remain in a very high standard of repair thanks to the efforts of Rob Kilbourn and Robbie Elliott. 

We still await the opportunity to progress a planning application for improved river access and boat storage in the Paddock, but this is subject to other processes involving the School and Dean and Chapter, so we remain patient and prepare, accordingly.   In the meantime, we continue to press forward with plans to upgrade the Headquarters internally and are thankful for recent significant financial support (£60K over two years) from Norwich School to assist with heating and insulating projects over the next two years. 

A new boat store shed has been created in the paddock, allowing all of the dinghies to be moved out of the boat deck. New racking has been created there which has allowed all of the SUPS/kayaks to be stored more efficiently.   Remedial work continues in the kitchen/galley and it is great credit to Rob for all the work he has done. Thank you, Rob! 

During the year a decision was made at Executive level to review the way that we operate and to look at the way forward for the next ten years. Accordingly, a working group (The Way Forward) was formed and within it three sub groups: Management/ Organisation/School link, Finance and IT/Administration were formed. 

9 



8" NORWICH INORWCH SCHOOLI SEA SCOUT GROUP
The Management subgroup led by Tim Brook, Richard Clark and lan has looked al how to
strengthen management resilience and plan for succession. Flora White has been appointed
Membership Manager for adult and youth membership, while Calh Gardner is lo become the
Principal DepLJty GSL. The two existing AGSL'S Anja and David IS} will be joined by Annelise, Tim
and Rob and they will become known as 'Deputy GSL'S. under the Scout Associations new lilles.
lan remains our GSL.
The Finance subgroup led by David Clover is reviewing all of our current financial operations and
exploring possible systems for the future.
The ITIAdmin subgroup is led by Flora and Annelise. Initially they are reviewing our current
systems, including our website. together with the use of OSM and how the two systems can be
beller linked.
The 8th continues lo operate under our sponsoring authority Norwich School. l am grateful lo the
Head, Steffan Griffiths, for all the help and support that the school gives, especially the sleding
support given by the Deputy Head, Dr Richard Clark, who is a150 a valued Trustee.
As a member of the 8th and especially as Ils Chair. l am indebted lo all members of the leadership
team. inslruclors and helpers. We have over 250 young people in our charge and our wailing list
provides a great pipeline for membership in the futurel Without the skills and expertise of the
leaders then the 81h would simply not exisll Thank you.
Once again my last words are for our 'leader'. lan, thank you, you have provided guidance and
leadership to me and many others throughout the year, and l especially remain indebted lo you.
John Pond
De￿rnbeT 2021
10

**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **FINANCIAL REVIEW** 

## **Reserves Policy** 

A reserves policy annual review and sign off has been started this year. This Policy sets out a target level of reserves totalling £82k of Unrestricted Funds. This consists of £20k General Funds and Designated Fund totalling £62k. The Designated Funds are broken down to include £30k allocated for the contribution to works for HQ Development and £32k allocated to a Renewals Fund. This is specifically for essential equipment renewals so that we can continue to provide what is expected by our members and the Sea Scout community in a safe and secure way. This policy will be reviewed and amended if required each year by the Treasurer and then signed off by the Executive Committee and presented at the AGM annually. 

- Any deficit from the income and expenditure budget will have to be funded by the reserve funds. This is approved by the Management and Executive Committee. 

- Designated funds expenditure must be approved by the Executive Committee prior to any commitment. 

- Any changes to the allocation to/from Designated Funds requires Management and Executive Committee approval. 

## **2020-21 Financial Overview** 

The Group’s activities have resulted in a surplus of income over expenditure of £12,289 during the year, compared with a surplus of £7,867 in the previous year. Total financial reserves now total £127,283, consisting of £65k General Funds and £62k Designated Funds as of 31[st] August 2021. The Group are endeavouring to continue to expand opportunities for young people and to ensure that spending on direct charitable activities and the development of the Scouts and Cubs is maximised. 

Membership subscription income dropped from £69,630 in the previous year to, £56,197, this year, mainly due to restrictions on membership numbers earlier in the year due to Covid. 

Subscription rates were not raised this year, but the Group Scout levy dropped from £12,364 to £10,076. Income received from donations decreased, slightly, from £28,755 to £24,319.   Grant income included £9,994.00 from the Youth Covid-19 Support Fund. Disposals of assets with a Net Book Value of zero were sold for a total of £1,045 during the year. Additions totalled £8,546 this year spent on the purchase of sailing dinghies and a marine power outboard. 

Day events and camping programmes continued, albeit with more emphasis on day activities.  The net surplus on chargeable events was £11,224, which will be used to enhance and expand on leadership training and develop activities. 

The cash balance was £96,653 at the end of this year compared to £69,869 in 2020 showing the impact of the changes required to adapt to current situations has not adversely affected the overall financial health this year. 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) applicable in the UK coming into effect in July 2014. 

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008, and the provisions of the trust deed, require the trustees to prepare financial statements 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, including the income and expenditure, of the charity for that period.  In preparing those financial statements, the trustees are required to: 

11 



*h NORWICH INORWICH SCHOOLI SEA SCOUT GROUP
select suitable accounting policies and then ap￿Y them consislenlly..
observe the methods and principles in the Charity SORP IFRS1021
make judgements and estimates that are reasonable and prudent..
prepare the financial slalemenls on the going concern basis unless il is inappropriate lo
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any lime the financial position of tho charity and lo enable them to ensure that the
financial statements comply with the Charities Act 2011, the Charity IAccounls and Reports)
Regulations 2008, and the provision5 of the trust deed. They are also responsible for safeguarding
the assets of the charity and hence for lakn'ng reasonable steps for the prevention and deteGtion of
fraud and other irregularities.
Approved by the
ustees on 28th January 2022 and signed on their behalf by:
12

8" NORWICH (NORWICH SCHOOLI SEA SCOUT GROUP
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE
81h NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP
I report lo the tru$tees on my examination of the accounts of the 81h Norwich (Norwich School) Sea
Scout Group {'the Charity.) for the year ended 31 August 2021.
Responsibllltles and basis of report
As the trustees of the Charity you are responsible for the preparation of the accounts in aecordance
with tho requirements of the Charities Act 2011 {'Ihe Acf.).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions given by
the Charity Commission under section 145151{bl of the Act.
Indèpendènt examinèr's ststomgnt
I have completed my examination. I confirm that no material mallers have come lo my attention in
connection with the examination giving me cause lo believe that in any material respect..
1. accounllng records were not kept in respect of the Charty as required by section
130 of the Act., or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable requirements concerning the fomi
and content of the accounts sel out in the Charities IAccounls and Reports)
Regulations 2008 other than any requirement that the accounts give a 'lrue and fair
view. which is not a maller considered as part of an indeper¢denl examination.
I have no concerns and have come across no other matters in connection with the examination to
which allenlion should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr Jason Foxwell FCCA FCIE
independent-examiner.nel
39 Enfield Road
Poole
BH15 3LJ
Dale.. 21 January 2022

**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021** 

|**Notes**<br>**Income and endowments from:**<br>Donations and legacies<br>Other trading activities<br>Investment income<br>**Charitable activities**<br>Membership subscriptions<br>Events<br>2<br>3<br>4<br>5<br>5<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>**Charitable activities**<br>Scouting activities<br>Support costs<br>Events<br>Governance costs<br>6<br>7<br>7<br>7<br>8<br>**Total expenditure**<br>**NET INCOME/(EXPENDITURE)**<br>**Profit on sale of fixed assets**<br>**Net movement in funds**<br>14<br>**RECONCILIATION OF FUNDS**<br>**Total funds bought forward**<br>14<br>**TOTAL FUNDS CARRIED**<br>**FORWARD**<br>14|**2021**<br>**General**<br>**Funds**<br>**£**<br>24,319<br>4,104<br>280<br>46,121<br>24,842<br>99,666<br>3,660<br>43,284<br>27,385<br>13,618<br>475<br>88,422<br>11,244<br>1,045<br>12,289<br>114,994<br>127,283||**2021**<br>**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>**-**<br>-<br>-<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-|**2021**<br>**TOTAL**<br>**£**<br>**24,319**<br>**4,104**<br>**280**<br>**46,121**<br>**24,842**<br>**99,666**<br>**3,660**<br>**43,284**<br>**27,385**<br>**13,618**<br>**475**<br>**88,422**<br>**11,244**<br>**1,045**<br>**12,289**<br>**114,994**<br>**127,283**|**2020**<br>**TOTAL**<br>**£**<br>28,755<br>7,435<br>229<br>57,266<br>159,275|
|---|---|---|---|---|---|
||||||252,960<br>7,443<br>48,257<br>30,465<br>160,703<br>1,195|
||||||248,063|
||||||4,897<br>2,970|
||||||7,867<br>107,127|
||||||114,994|



The notes form part of these financial statements 

14 



NORWICH (NOR￿cH SCHOOLI SEA SCOUT GROUP
BALANCE SHEET
AS AT 31 AUGUST 2021
2021
2020
Notes
FIXED ASSETS
Tangible Assets
10
44.494
49,857
CURRENT ASSETS
Debtors
Stock
Cash al bank and in hand
2,179
2,590
96,653
101,422
10,930
2,903
69,869
83,702
12
CREDITORS
Amounts falling due within one year
13
118,633)
(18,5651
NET CURRENT ASSETS
82.789
65,137
TOTAL ASSETS LESS CURRENT LIABILITIES
127,283
114,994
NET ASSETS
127,283
114,994
FUNDS
General funds
Restricted funds
TOTAL FUNDS
14
14
127,283
114.994
127,283
114.994
The financial slalements were approved by the Board of Trustees on 28th January 2022 and were
signed on its
half by:
n Pond
HAIR
The notes fomi part of these financial statements
15

**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 AUGUST 2021** 

## **1. ACCOUNTING POLICIES Accounting Convention** 

These accounts have been prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: 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) issued on 16 July 2014 and with the Charities Act 2011. 

## **Income** 

All income is included in the Statement of Financial Activities when the charity is legally entitled to it and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable, or when the charity becomes aware of a legal entitlement to the monies, whichever is earlier. 

Gifts-in-kind donated are included at valuation and recognised as income at the time of receipt. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.  No amounts are included in the financial statements for services donated by volunteers as it is impossible to quantify accurately. 

Income tax recoverable in relation to donations made under Gift Aid or deeds of covenant is recognised once a claim has been made to HMRC. 

## **Expenditure** 

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all the cost 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. 

Expenditure and the corresponding liability are recognised in the period in which they are incurred. Expenditure includes attributable VAT which cannot be recovered. 

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. 

## **Tangible fixed assets** 

Prior to 1[st] September 2015 depreciation was provided at a rate of 25% on cost for all asset classes. After this date the Trustees have amended the policy as shown below in order to better allocate depreciation over the estimated useful life of asset: 

Boats, canoes & windsurfs - 25% reducing balance Marine equipment - 25% reducing balance Camping, bikes, IT & sundry equipment - 25% reducing balance Trailers & vehicles - 25% reducing balance 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for another purpose. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. 

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**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **2. DONATIONS AND LEGACIES** 

|**DONATIONS AND LEGACIES**||||
|---|---|---|---|
||**2021**||2020|
||**£**||£|
|Grant income|12,384||10,000|
|Donations|385||3,367|
|Gift aidincome|11,551||15,388|
||**24,319**||28,755|



## **3. OTHER TRADING ACTIVITIES** 

||**2021**||2020|
|---|---|---|---|
||**£**||£|
|Fundraising Events|298||6,938|
|Uniform sales|1426||497|
|Bad Debt Expense|2,380||-|
||**4,104**||7,435|



## **4. INVESTMENT INCOME** 

||**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|Bank interest receivable|280||229|
||**280**||229|



## **5. INCOME FROM CHARITABLE ACTIVITIES** 

|||**2021**||**2020**|
|---|---|---|---|---|
|||**£**||**£**|
|**Membership subscriptions:**|||||
|Membership subscriptions||56,197||69,630|
|Less: Scout Association levy||(10,076)||(12,364)|
|||46,121||57,266|
|**Events:**||24,842||159,275|
|||**70,963**||216,541|



## **6. EXPENDITURE ON RAISING FUNDS** 

||**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|Fundraising expenses|-||5,570|
|Uniform purchases|3,660||1,873|
|||||
||**3,660**||7,443|



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**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **7. CHARITABLE ACTIVITIES EXPENDITURE** 

|||**2021**||**2020**|
|---|---|---|---|---|
|||**£**||**£**|
|**Scouting activities:**|||||
|Direct training and activity costs||10,655||16,834|
|Fleet running costs||32,629||31,423|
|||**43,284**||48,257|
||||||
|**Support costs:**|||||
|Admin,Telephone & computer||2,828||2,681|
|HQ expenses||1,986||1,920|
|Minibus running costs||402||1,094|
|Trailer Repairs & Maintenance||3,143||1,725|
|Insurance||3,853||5,747|
|Premises Repairs||1,263||3,576|
|Depreciation||13,910||13,722|
|||**27,385**||30,465|
||||||
|**Events:**||13,618||160,703|
|||**84,287**||239,425|



## **8. GOVERNANCE COSTS** 

|**GOVERNANCE COSTS**||||
|---|---|---|---|
||**2021**||**2020**|
||**£**||**£**|
|Executive & AGM costs|475||1,195|
||**475**||1,195|



## **9. TRUSTEES’ REMUNERATION AND BENEFITS** 

During the year the following Trustees’ remuneration was paid by the Group as approved and minuted in Trustees executive meetings: Rob Kilbourn (£9561 for Bosun and other services). 

As part of its sponsorship arrangements, the following Trustees were employed by Norwich School during the year and were given time off from teaching duties to provide direct professional operational support to the management of the Group. The proportion of their school time allocated to the Group was: 

Ian Hayward – Group Scout Leader – 30% 

Tim Brook – Director of Co-Curricular – 10% 

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**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **10. TANGIBLE FIXED ASSETS** 

|||**Boats,**<br>**Canoes &**<br>**Windsurfers**||**Marine**<br>**Equipment**||**Camping,**<br>**Bikes, IT,**<br>**& Sundry**<br>**Equipment**||**Trailers**<br>**&**<br>**Vehicles**||**TOTAL**|
|---|---|---|---|---|---|---|---|---|---|---|
|||**£**||**£**||**£**||**£**||**£**|
|**COST**|||||||||||
|At 1 September 2020||156,588||18,453||54,683||60,988||290,712|
|Additions||8,546||-||=||-||8,546|
|Disposals||(1,870)||-||-||-||(1,870)|
|At 31 August 2021||163,264||18,453||54,683||60,988||297,388|
||||||||||||
|**DEPRECIATION**|||||||||||
|At 1 September 2020||120,615||14,021||48,724||57,495||240,855|
|Charge for year||10,439||1,108||1,490||873||13,910|
|Disposals||(1,870)||-||-||-||(1.870)|
||||||||||||
|At 31 August 2021||129,184||15,130||50.214||58,368||252.895|
||||||||||||
|**NET BOOK VALUE**|||||||||||
|**At 31 August 2021**||**34,080**||**3,324**||**4,469**||**2,620**||**44,493**|
||||||||||||
|At 31 August 2020||35,972||4,431||5,959||3,495||49,857|
||||||||||||



## **11. DEBTORS** 

||**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|Trade Debtors<br>Prepayments and other debtors|433<br>1,746||929<br>10,001|
||**2,179**||10,930|



## **12. STOCK** 

||**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|Uniforms|2,590||2,903|
||**2,590**||2,903|



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**8[th] NORWICH (NORWICH SCHOOL) SEA SCOUT GROUP** 

## **13. CREDITORS DUE WITHIN ONE YEAR** 

|**CREDITORS DUE WITHIN ONE YEAR**||||
|---|---|---|---|
||**2021**||**2020**|
||**£**||**£**|
|Trade creditors|15,920||17,441|
|Accruals & deferred income|2,713||1,124|
||**18,633**||18,565|



## **14. STATEMENT OF FUNDS** 

||**At 1 September**<br>**2020**||**Net movement**<br>**in funds**|||**At 31 August**<br>**2021**|
|---|---|---|---|---|---|---|
||**£**||**£**|||**£**|
|Group|**114,994**||12,289|||**127,283**|
||**114,994**||12,289|||**127,283**|



## **15. CAPITAL COMMITMENTS** 

The group has no capital commitments beyond its discretionary programme of equipment replacements. As approved by the Executive Committee. 

## **16. RELATED PARTY DISCLOSURES** 

There are no related party disclosures. 

20