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2021-03-31-accounts

Registered Charity Number: 1110610

REPORT OF THE TRUSTEES

AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

FOR NORTHAMPTON DISTRICT SCOUT COUNCIL

NORTHAMPTON DISTRICT SCOUT COUNCIL

CONTENTS

Page
Report of the Trustees 1 - 3
Independent examiner’s report 4
Statement of financial activities 5
Balance sheet 6 - 7
Notes to the financial statements 8 - 14

NORTHAMPTON DISTRICT SCOUT COUNCIL

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of the 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 (FRS102) effective 1 January 2015).

The financial statements have been prepared in accordance with the accounting policies set out in the notes 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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number

1110610

Principal address

Fernie Fields Scout & Community Centre Fernie Fields Moulton Northampton NN3 7BD

Trustees

Ms T Bates Mrs D Bromley From 23 October 2020 Mr M Dyer To 23 October 2020 Mrs E A Farr BSc Mr B Ingram Mr G A Jackson Mr C Kidd Ms C Lomas Mr M W Lomas Mr I Malcomson Mr Charlie Mackenzie Mr J W Sharman Mr B K Sheard To 14 April 2020 Mrs S Robinson-Smith Mr T Walker

Independent examiner J R Watson & Co Chartered Accountants Chancery House 52 Sheep Street Northampton NN1 2LZ

NORTHAMPTON DISTRICT SCOUT COUNCIL

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

The Trustees (District Executive) present their formal annual report and financial statements for Northampton District Scout Council for the year ending 31 March 2021.

Governing document

The Northampton District Scout Council is a charitable trust formed by a Royal Charter which gives authority to the Bye Laws and the Policy Organisation and Rules of the Scout Association. Trustees are appointed and trained in accordance with the Policy Organisation and Rules of the Scout Association and Trustees who acted during the year are listed in this document.

Objectives of the Charity

The District actively engaged with, and supported, young people living in the Northampton Scout District in their personal development empowering them to make a positive contribution to society.

This is achieved by young people, in partnership with adults, working together based on the values of Scouting and enjoying what they are doing and having fun, taking part in indoor and outdoor activities, learning by doing, sharing in spiritual reflection, making choices, undertaking new and challenging activities and making and living their Scout Promise.

Public Benefit Statement

Scouting complies with two key principles set by the Charity Commission with regard to public benefit in that it helps young people in their personal development, empowering them to make a positive contribution to society; and Scouting in Northampton District is open to young people aged 6-25 and adults.

Full membership is restricted to young people and adults who are willing to make the Scout Promise. The District has processes in place to support those who need help to pay subscriptions, buy uniform or take part in activities so that young people are not excluded from activities if they are unable to pay. The benefits of Scouting are further demonstrated throughout this report.

The Trustees believe that they have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship or community development.

Review of Developments, Activities and Achievements During The Year

The charity continued to provide support through Scout Groups and District Units to provide a wide range of activities and facilities during the year. Once again, the Trustees would wish to thank all the volunteer leaders who give so selflessly of their time and energies at Group, Unit and District level.

Finally, the Trustees would wish to thank Craig Kidd and his team for the leadership they are giving to the District.

NORTHAMPTON DISTRICT SCOUT COUNCIL

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

Financial review

Statement of the Trustees Responsibilities

Legislation requires that the Trustees prepare financial statements for each financial year which give a true and fair view of the operation of the charity. In preparing these financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Appropriate Charity legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of Fraud or other irregularities.

Policy on Reserves

Risk management

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that there are control measures in place to mitigate these risks.

Training of Trustees

Trustees are supported on their appointment and during their term of office in accordance with the Scout Associations Policy Organisation and Rules.

Independent examiners

A resolution in accordance with Charity legislation to appoint Mrs S E Leathem FCA CTA of J R Watson & Co to examine the District Accounts will be put to the Northampton District Scout Council at its Annual General Meeting.

Signed on behalf of the Board of Trustees

………………………………………………………..…..…… ……………………………………………………… Craig Kidd, Chair Northampton District Council Date

NORTHAMPTON DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF NORTHAMPTON DISTRICT SCOUT COUNCIL

I report on the accounts for the year ended 31 March 2021 set out on pages five to fourteen.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

Mrs S E Leathem FCA CTA J R Watson & Co Chartered Accountants Chancery House 52 Sheep Street Northampton NN1 2LZ

NORTHAMPTON DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

AS AT 31 MARCH 2021

Unrestricted Unrestricted Restricted 2021 2020
Funds Funds Total Total
Funds Funds
Notes £ £ £ £
Income and endowments from:
Donations and legacies 63,586 - 63,586 93,341
Charitable activities 2 26,552 - 26,552 110,757
Other trading activities 4,684 - 4,684 45,770
Investments 3 - - - 68
Grant 58,769 - 58,769 -
Total income and endowments 153,591 - 153,591 249,936
Expenditure on:
Raising funds 55,361 - 55,361 76,407
Charitable activities 78,174 - 78,174 149,034
Total expenditure 133,535 - 133,535 225,441
Net movement in funds 20,056 - 20,056 24,495
Reconciliation of funds
Total funds brought forward 829,359 1,049 830,408 805,913
Total funds carried forward 849,415 1,049 850,464 830,408

Continuing operations

All income and expenditure has arisen from continuing activities.

The notes on pages 8 to 14 form part of these financial statements

NORTHAMPTON DISTRICT SCOUT COUNCIL

BALANCE SHEET

AS AT 31 MARCH 2021

Unrestricted Unrestricted Restricted 2021 2020
Funds Funds Total Total
Funds Funds
Notes £ £ £ £
Fixed assets
Tangible assets 7 611,764 - 611,764 625,597
Current assets
Stocks 8 22,567 - 22,567 21,074
Debtors 9 440 - 440 440
Cash at bank and in hand 10 215,807 1,049 216,856 187,746
238,814 1,049 239,863 209,258
Creditors
Amounts falling due within one year 11 (1,163) - (1,163) (4,447)
Net current assets 237,651 1,049 238,700 204,811
Total assets less current liabilities 849,415 1,049 850,464 830,408
Net assets 849,415 1,049 850,464 830,408
Funds 12
Unrestricted funds:
General fund 561,656 518,056
Scout shop 33,009 43,467
Gang Show account 16,404 20,146
Scout Band 2,446 671
Overstone Activity Centre 222,045 222,872
Northampton Emergency Aid Team 11,281 17,676
Northampton District Explorers 1,777 2,678
Yr Hen Felin Cynwyd Activity & Mountain Centre B 797 3,793
Total unrestricted funds 849,415 829,359
Restricted funds:
Northampton Gang Show
Committee - Chris Baker Memorial
Fund 1,049 1,049
Total restricted funds 1,049 1,049
Total funds 850,464 830,408

NORTHAMPTON DISTRICT SCOUT COUNCIL

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2021

The financial statements were approved by the Board of Trustees on 2022 and were signed on its behalf by

…………………………………..

Craig Kidd Chair of the Trustees

The notes on pages 8 to 14 form part of these financial statements

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared to give a “true and fair” view and 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 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” (effective 1 January 2015) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2015 which has since been withdrawn.

Accounting convention

The financial statements are prepared on a going concern basis under the historical cost convention.

Incoming resources

Incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Any incoming resources received in respect of bookings at the Activity Centres which occur after the year end are deferred until the following year. Legacies are recognised in the financial statements upon receipt.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities

All activities are planned in accordance with the charity’s aim of promoting the development of young people.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write of each asset over its estimated useful life.

Overstone - at varying rates on cost Equipment - 25% on reducing balance Motor vehicles - 25% on reducing balance Freehold property - 2% on cost

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2 Income from charitable activities

Income from charitable activities include £3,667 income deferred from last year and excludes £3,363 deferred to next year.

3 Investment income

An analysis of the company’s turnover is as follows:

An analysis of the company’s turnover is as follows:
2021 2020
£ £
Deposit account interest - 68

4 Trustees’ remuneration and benefits

No trustee received any remuneration during the period.

Trustees’ expenses

Modest reimbursement of mileage, telephone and postage was made to the trustees.

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

6
Comparatives for the statement of financial activities
Unrestricted
funds
£
Restricted
funds
£
Income and endowments from
Donations and legacies
93,341
-
Charitable activities
110,757
-
Other trading activities
45,770
-
Investments
68
-
Total
249,936
-
Expenditure on
Raising funds
76,407
-
Charitable activities
149,034
-
Total
225,441
-
Net income
24,495
-
Reconciliation of funds
Total funds brought forward
804,866
1,049
Transfer Eric Knight Fund to Overstone Activity Centre
-
-
Total funds carried forward
829,361
1,049		 Total
funds
£
93,341
110,757
45,770
68
249,936
76,407
149,034
225,441
24,495
805,913
-
830,408

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

7
Tangible fixed assets
Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
22 1692 169
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2019
8
Stocks
Stocks - General
9
Debtors
Other debtors		 Freehold
property
Property
improvements
Overstone
Equipment
Motor
vehicles
£
£
£
£
£
536,490
15,876
72,482
53,844
58,626
-
-
-
-
-
536,490
15,876
72,482
53,844
58,626
8,675
7,156
12,755
31,394
51,741
2,168
872
2,568
5,616
2,609
10,843
8,028
15,323
37,010
54,350
525,646
7,848
57,159
16,834
4,277
527,815
8,720
59,727
22,450
6,885
2021
£
22,567
2021
£
440
440		 Total
£
737,318
-
737,318
111,721
13,833
125,554
611,764
625,597
2020
£
21,074
2020
£
440
440

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

10 Cash at bank and in hand
2021 2020
Total Funds Total Funds
£ £
Cash in hand 195 230
Scout Council Bank Account 25,556 45,595
Scout Shop Bank Account 13,036 24,815
Gang Show Commit. Bank Account 8,281 11,039
Scout Band Bank Account 3,000 1,211
Overstone Bank Account 24,742 18,938
Emergency Aid Bank Account 4,007 7,807
Explorers Bank Account 5,793 6,682
Scout Council Deposit Account 66,832 6,071
Nationwide Account – Property maintenance 56,698 56,642
NatWest Bank Account 8,716 8,716
216,856 187,746
11 Creditors: Amounts falling due within one year:
2021 2020
£ £
Other creditors 1,163 4,447

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

12
Movement in funds
At 1 April
2020
Net
Movement in
Funds
£
£
Unrestricted funds
General fund
518,056
43,601
Scout shop
43,467
(10,458)
Gang show account
20,146
(3,742)
Scout Band
671
1,775
Overstone Activity Centre
222,872
(827)
Northampton Emergency Aid Team
17,676
(6,395)
Northampton District Explorers
2,678
(901)
Yr Hen Felin Cynwyd Activity & Mountain
Centre
3,793
(2,996)
Total unrestricted funds
829,359
20,056
Restricted funds
Northampton Gang Show Committee -
Chris Baker Memorial Fund
1,049
-
Total restricted funds
1,049
-
830,408
20,057
Net movement in funds, included in the above
are as follows:-
Incoming
resources
£
Unrestricted funds
General fund
85,098
Scout shop
21,623
Gang show account
51
Scout Band
-
Overstone Activity Centre
39,148
Northampton Emergency Aid Team
500
Northampton District Explorers
4,021
Yr Hen Felin Cynwyd Activity & Mountain
Centre
3,150
Total unrestricted funds
153,591		 Transfers
Between
Funds
At 31 March
2021
£
£
-
561,657
-
33,009
-
16,404
-
2,446
-
222,045
-
11,281
-
1,777
-
797
-
849,415
-
1,049
-
1,049
-
850,465
Resources
expended
£
Movement in
funds
£
41,497
43,601
32,081
(10,458)
3,792
(3,741)
(1,773) 1,773
39,975
(827)
6,895
(6,395)
4,922
(901)
6,146
(2,996)
133,535
20,056

NORTHAMPTON DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

12 Movement in funds (continued)
Incoming Resources Movement in
resources expended funds
£ £ £
Restricted funds - - -
Northampton Gang Show Committee -
Chris Baker Memorial Fund
Total restricted funds		 -
-		 -
-		 -
-
Total funds 153,591 133,535 20,056

Unrestricted funds

Unrestricted funds are available for the trustees to expend at their discretion in the furtherance of the charity’s objectives. The trustees may at time to time designate a part of these funds for a specific purpose but the use of these funds is not legally restricted and the trustees may at their discretion use these funds for other general purposes within the charity objectives and may revise the level of funds to be shown as designated.

The following unrestricted designated funds have been established:
General Fund		 2021
£
849,416
849,416		 2020
£
829,359
829,359

13 Contingent liabilities

There were no contingent liabilities as at 31 March 2021 or 31 March 2020.

14 Capital commitments

There were no capital commitments as at 31 March 2021 or 31 March 2020.

15 Related parties

There have been no related party transactions during the year.