**Charity Registration No. 1114244**
**GRAFTON DISTRICT SCOUT COUNCIL**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** R Shaw (Chair) D Gibson (Secretary) K Underwood (Treasurer) R Kentigern-Fox (District Commissioner) T Newman (District Explorer Scout Commissioner) (Appointed 12 May 2021) K Hancock W Hazell T Jeffs M O’Connor S Pearson C Van Schaijik R Skears **Charity number** 1114244 **Registered office** 9 Church Lane Brafield On The Green Northampton NN7 1BA **Independent examiner** Linda Browett ACCA 7 Wymersley Close Great Houghton Northampton NN4 7PT **Bankers** Barclays Plc 9 Midsummer Place Milton Keynes MK9 3GB
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5 - 6|
|Balance sheet|7|
|Notes to the financial statements|8 - 16|
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
The trustees present their report and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, 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 2019)”.
## **Objectives and activities**
## The Purpose of Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
**Integrity** – We act with integrity; we are honest, trustworthy and loyal. **Respect** – We have self-respect and respect for others.
**Care** – We support others and take care of the world in which we live.
**Belief** – We explore our faiths, beliefs and attitudes
**Co-operation** – We make a positive difference; we co-operate with others and make friends.
## The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
- Enjoy what they are doing and having fun
- Take part in activities indoors and outdoors
- Learn by doing
- Share in spiritual reflection
- Take responsibility and make choices
- Undertake new and challenging activities
- Make and live by their promise
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Achievements and performance**
The activities undertaken by the charity have been focused on the restart of Scouting after the COVID-19 pandemic.
Notable achievements during the year include the increase in numbers of young people taking part in Scouting within the District with 1,000 young people as of 31[st] January 2022 versus 934 in January 2021.
We opened a new Explorer Scout Unit (“Cavatappi”) in September 2021, starting with 10 young people and has doubled in size to 20 young people at year end.
## **Financial review**
Income for the year amounted to £30,620, an increase of £15,780 from 2021, of which £14,155 was unrestricted and £16,465 was Designated. Expenditure amounted to £22,219, an increase from £14,536 in 2021. Unrestricted funds at 31 March 2022 are £44,836 and Designated funds are £33,452.
## Reserves Policy
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 one year’s annual membership. The trustees consider 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.
## Investment Policy
The charity does not hold significant enough funds to make longer term investments. As such the charity operates a policy of low-risk investments with banks and building societies.
- 2 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Structure, governance and management**
The District’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association.
The District is a trust established under its rule which are common to all Scouts.
The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. The District is managed by the District Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As Charity Trustees they are responsible for complying with legislation applicable to all charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of three independent representatives, Chair, Treasurer and Secretary together with the District Commissioner, District Youth Commissioner, District Explorer Scout Commissioner, District Scout Network Commissioner and representatives from across the District. The committee usually meets a minimum of four times a year.
Members of the Executive Committee complete “Trustee Introduction” training within the first 5 months of joining the committee.
The District Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointments and is responsible for:
- The maintenance of District property;
- The raising of funds and the administration of District finance;
- The insurance of persons, property and equipment;
- District public occasions;
- Assisting in the recruitment of leaders and other adult support;
- Appointing any sub committees that may be required;
- Appointing District Administrators and Advisors other than those who are elected.
The trustees' report was approved by the Board of Trustees.
**R Shaw** Trustee Dated: 9[th] June 2022
- 3 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF GRAFTON DISTRICT SCOUT COUNCIL**
I report to the trustees on my examination of the financial statements of Grafton District Scout Council (the charity) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’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 145(5)(b) of the Act.
## **Independent examiner's statement**
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 the accounting records were not kept in accordance with section 130 of the Charities Act; or
- 2 the financial statements do not accord with those records; or
- 3 the accounts did 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 i i
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.
**Linda Browett ACCA** 7 Wymersley Close Great Houghton Northampton NN4 7PT
Dated: 1[st] June 2022
- 4 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**Current financial year**
**Unrestricted** **Designated**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
6,763
13,029
Other trading activities
**4**
6,733
875
Charitable activities
**5**
302
2,561
Investments
**6**
357
-
**Total income**
14,155
16,465
**Expenditure on:**
Raising funds
**7**
6,120
2,412
Charitable activities
**8**
8,529
5,158
**Total resources expended**
14,649
7,570
**Net incoming / (outgoing) resources before**
**transfers**
(494)
8,895
Gross transfers between funds
(1,242)
1,242
**Net expenditure for the year/**
**Net movement in funds**
(1,736)
10,137
Fund balances at 1 April 2021
46,572
23,315
**Fund balances at 31 March 2022**
44,836
33,452|**Total**
**2022**
**£**
19,792
7,608
2,863
357
30,620
8,532
13,687
22,219
8,401
-
8,401
69,887
78,288|Total
2021
**£**
11,353
2,521
799
167|
|---|---|---|
|||14,840|
|||3,236|
|||11,240|
|||14,536|
|||364
-
364
69,523|
|||69,887|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 5 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Prior financial year**
|**Unrestricted** **Designated**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
1,697
9,656
Other trading activities
**4**
2,471
50
Charitable activities
**5**
602
197
Investments
**6**
167
-
**Total income**
4,937
9,903
**Expenditure on:**
Raising funds
**7**
2,203
1,033
Charitable activities
**8**
6,808
4,432
**Total resources expended**
9,011
5,465
**Net incoming (outgoing) resources before transfers**
(4,074)
4,438
**Net movement in funds**
(4,074)
4,438
Fund balances at 1 April 2020
50,646
18,877
**Fund balances at 31 March 2021**
46,572
23,315|**Total**
**2021**
**£**
11,353
2,521
799
167|
|---|---|
||14,480|
||3,236|
||11,240|
||14,536|
||364
364
69,523|
||69,887|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 6 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2022**
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Stocks
**13**
Debtors
**14**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**15**
Net current assets
**Total assets less current liabilities**
**Income funds**
Designated funds
**16**
Unrestricted funds|**2022**
**£**
2,264
2,366
115,764
120,394
(43,048)|**£**
942
77,346
78,228
33,452
44,836
78,228|**2021**
**£**
3,076
1,102
65,709
69,887
-|**£**
-
69,887
69,887
23,315
46,572
69,887|
|---|---|---|---|---|
The financial statements were approved by the Trustees on 9[th] June 2022.
R Shaw **Trustee**
- 7 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies**
## **Charity information**
Grafton District Scout Council is an unincorporated charity as agreed by royal charter on 04 January 1912.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's articles of association 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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
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.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Memberships subscription collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents before being paid out.
- 8 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies**
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that the transfer of economic benefits will be required in settlement and the amount of that obligation can be measured reliably.
Costs of generating funds are recognised as monies directly spent on fundraising activities, primarily that of fundraising events. These are further analysed in the notes to the accounts.
Expenditure on charitable activities are those costs incurred directly on furtherance of the charities charitable objects. These costs are further analysed in the notes to the accounts.
Each charitable activity also receives a time-weighted share of support and governance costs.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Depreciation is any recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Camping equipment
5 Years Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
## **1.8 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.
## **1.9 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.
- 9 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## _**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 payments 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.
- 9 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **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 and Legacies**
||**Unrestricted**|**Designated**|**Total**|Unrestricted|Designated|Total|
|---|---|---|---|---|---|---|
||**funds**|**funds**||funds|funds||
||**2022**|**2022**|**2022**|2021|2021|2021|
||**£**|**£**|**£**|£|£|£|
|Membership
Subscriptions|46,052|2,258|48,310|39,605|1,530|41,135|
|Less Amounts Paid to|||||||
|County|(39,289)|(2,264)|(41,553)|(37,908)|(1,875)|(39,783)|
|Gift aid|-|428|428|-|1,198|1,198|
|Coronavirus Grants|-|12,167|12,167|-|8,573|8,573|
|Misc Donations|-|440|440|-|230|230|
||6,763|13,029|19,792|1,697|9,656|11,353|
- 10 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **4 Other trading activities**
|Badge Sales
Spotley Wood Campsite
Other Income
Analysis by fund
Unrestricted funds
Designated funds
**Charitable activities**
Band
Beaver Scouts
Scouts
Explorer Scouts
DofE
Unrestricted funds
Designated funds|**2022**
**£**
5,920
875
813
7,608
6,733
875
7,608
**2022**
**£**
-
-
-
2,561
302
2,863
302
2,561
2,863|**2021**
**£**
1,581
50
890
2,521
2,471
50
2,521
**2021**
**£**
147
114
488
50
-
799
602
197
799|
|---|---|---|
## **5 Charitable activities**
- 12 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **6 Investments**
Interest receivable
|**Unrestricted**|Unrestricted|
|---|---|
|**funds**|funds|
|**2022**|2021|
|**£**|£|
|357|
167|
## **7 Raising funds**
|**Unrestricted** **Designated**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
Trading costs
Badge Costs
6,120
-
Spotley Wood Campsite
-
2,412
6,120
2,412|**Total** Unrestricted
Designated
funds
funds
**2022**
2021
2021
**£**
£
£
6,120
2,203
-
2,412
-
1,033
8,532
2,203
1,033|Total
2021
£
2,203
1,033|
|---|---|---|
|||3,236|
- 12 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **8 Charitable activities**
||**Supporting**|**Supporting**|
|---|---|---|
||**Scouting**|**Scouting**|
||**2022**|**2021**|
||**£**|**£**|
|Band|871|588|
|Beaver Scouts|-|758|
|Cub Scouts|274|668|
|Scouts|-|668|
|Explorer Scouts|4,287|3,844|
|Scout Network & Young Leader Activities|303|215|
|District Activities|1,951|463|
|Grow Your Group|822|602|
|Awards|41|39|
|DofE|387|-|
|Paulerspury Scout Group|-|1,339|
||8,936|9,184|
|Share of support costs (see note 9)|2,846|1,785|
|Share of governance costs (see note 9)|1,905|271|
||13,687|11,240|
|**Analysis by fund**|||
|Unrestricted funds|8,529|6,808|
|Designated funds|5,158|4,432|
||13,687|11,240|
- 13 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **9 Support costs**
|District Uniforms
Professional Services &
Licenses
Room Hire
Bank Charges
Group Support &
Executive Training
Sundry Expenses
Depreciation
Leaders and Officers
Expenses
Leaders and Officers
Travel
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
53
-
1,805
-
13
-
8
-
862
-
-
-
105
-
-
201
-
1,704
2,846
1,905
2,846
1,905|**2022** Support costs Governance
costs
**£**
£
£
53
24
-
1,805
1,235
-
13
45
-
8
117
-
862
-
-
-
364
-
105
-
-
201
-
10
1,704
-
261
4,751
1,785
271
4,751
1,785
271|2021
£
24
1,235
45
117
-
364
-
10
261|
|---|---|---|---|
||||2,056|
||||2,056|
No costs were incurred in respect of independent examination of these accounts (2021: £Nil).
## **10 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year other than being reimbursed expenses and travel costs as detailed in note 9 above.
## **11 Employees**
There were no employees during the year.
- 14 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**12**
**Tangible fixed assets**
**Camping**
**Equipment**
**£**
**Cost**
At 1 April 2021
-
Additions
1,047
At 31 March 2022
1,047
**Depreciation and impairment**
At 1 April 2021
-
Depreciation charged in the year
105
At 31 March 2022
105
**Carrying amount**
At 31 March 2022
942
At 31 March 2021
-
**13**
**Stocks**
**2022**
**£**
Badge stock
2,264
**14**
**Debtors**
**2022**
**Amounts falling due within one year:**
**£**
Badge invoices unpaid
726
OSM Payments
1,640
Accrued Income
-
2,366
**15**
**Creditors: amounts falling due within one year**
**2022**
**£**
Accruals
42,525
Jamboree monies on account
523
43,048|**Total**
**£**
-
1,047|
|---|---|
||1,047|
||-
105|
||105|
||942|
||-|
||**2021**
**£**
3,076|
||**2021**
**£**
96
116
890|
||1,102|
||**2021**
**£**
-
-|
||-|
- 14 -
## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **16**
## **Designated 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
|**Movement in funds**
**Balance at**
**1 April 2020**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**1 April 2021**
**r**
**£**
**£**
**£**
**£**
Spotley
9,819
8,901
(1,033)
17,687
Explorers
4,296
650
(3,844)
1,102
Band
4,762
352
(588)
4,526
Hardship Fund
-
-
-
-
18,877
9,903
(5,465)
23,315|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**Transfers**
**Balance at**
**31 March 2022**
**£**
**£**
**£**
**£**
13,910
(2,412)
-
29,185
2,300
(4,287)
-
(885)
255
(871)
-
3,910
-
-
1,242
1,242
16,465
(7,570)
1,242
33,024|
|---|---|
## Spotley
Incoming resources relate to camp fees. Running costs for the site will be charged to the fund and the trustees will review the need to transfer additional amounts from the general reserve in order to build up a fund to provide for future costs for the site, in particular significant repairs and maintenance costs and the legal costs associated with renewing the lease.
## Explorers
Monies introduced by Explorer Scout Units, including Membership Fees and camp fees, less expenditure incurred by or in respect of them, including where relevant, capitation and gift aid.
## Band
Monies introduced by the band, including Membership Fees, donations for appearances and performances and other fundraising income less expenditure incurred by or in respect of the band and its activities.
## Hardship Fund
Monies set aside for the inclusion of all in Scouting activities. This is topped up by 0.5% of gross membership fees each year, capped at £2,500.
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## **GRAFTON DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**17**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
March 2021 are
represented by:
Current assets/(liabilities)
44,836
33,452
44,836
33,452|**Total** Unrestricted
funds
Designated
funds
**2022**
2021
2021
**£**
£
£
78,288
46,572
23,315
78,288
46,572
23,315|Total
2021
£
69,887
69,887|
|---|---|---|
## **18 Related party transactions**
During the year donations from Trustee's totalled £240 (2021: £230).
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