Glendon District Scout Council ## 2021 Annual Report and Accounts for year ended 31[st] March 2021 GLENDON DISTRICT SCOUT COUNCIL **Contents of the Financial Statements for the year ended 31[st] March 2021** ||Page| |---|---| |Trustees’ Annual Report|2 - 4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the Financial Statement|7 - 12| |Independent Examiner’s Report|13| 1 ## **Glendon District Scout Council Trustees Annual Report For the year ended 31[st] March 2021** ## **Governing Document** The Charity was established by Royal Charter dated 4 January 1912 as amended by supplemental charters dated 28 March 1949, 18 February 1959, 5 May 1967 and 19 July 1991.The Charity was registered with the Charity Commission on 23 April 2008. ## **Statement of Compliance** The financial statements have been prepared in accordance with the accounting policies set out in 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 published in October 2019. ## **Organisation** Details of the Trustees during the year are set out on page 4. Trustees comprise the District Officers and elected and nominated members, appointed in accordance with the Policy Organisation and Rules of the Scout Association. ## **Objectives and Activities** To promote the development of young people in achieving their full physical, social and spiritual potential: as individuals, as responsible citizens and as members of their local, national and international communities. To provide leadership, advice and support for scout groups within the Glendon District boundaries. The District provides active scouting for young people (from 6 years upwards) and adults ie. beavers, cubs, scouts, explorer scouts, network and scout active support units. ## **Public Benefit** The trustees of the Glendon District Scout Council confirm that they have had regard to the Charity Commission’s guidance on public benefit and consider that their activities comply with the criteria stated in that guidance. They recognise that it is their responsibility to ensure that the benefits offered are realised in the District by promoting all aspects of scouting within the area, both in membership and in the wider community. The aim is as set out in the Objectives and Activities above and membership for both young people and leaders is voluntary and the organisation believes in being fair, open and inclusive. ## **Main Achievements and Performance** The administration of Glendon District consists of two distinct entities: 1. **The District Executive** – with its sub-committees of Finance, Appointments and Scout Shops. Their responsibilities are outlined and membership of each committee is determined. 2. **The District Team** – all the ADC‘s both sectional and specialist; Youth, Explorer and Network Commissioners; SASU Manager and Training Manager – all report and are answerable to the District Commissioner who links with the District Executive and the County Team. The above positions, their team members and their overall responsibilities are documented. 2 ## **Glendon District Scout Council Trustees Annual Report For the year ended 31[st] March 2021** ## **Main Achievements and Performance (continued)** . Coronavirus has had a significant effect on Scouting activities this year, apart from a brief relaxation of restrictions during the summer, few face-to-face activities have taken place. Zoom activities have been the normal way of keeping the young people involved in Scouting, but this is very limiting and people have started feeling “zoomed out”. As a result of all this, the recent census showed a reduction in membership for both young people and adults of around 25%. This equates to around 500 in total. This reduction in membership will also result in reduced income for the District, County and National HQ. There has also been no income from lettings of our Woodcroft HQ building. We have, however, been successful in obtaining grants from the local council which helped offset the losses. There has been no further improvement works for Woodcroft since the outbreak, but essential maintenance and cleaning continues to be carried out. As a District we are helping individual Scout Groups who find themselves in financial difficulties with grants. No group will be allowed to close because of lack of finance. The Executive Committee have met regularly by Zoom on its usual meeting dates including our first Zoom AGM. The focus during this coming year will be to help build the membership numbers. It is hoped that some who have left will return, but this is uncertain. Despite reduction in income, the District have sufficient reserves to see us through to better times ## **Financial Review** The District have invested the majority of their funds on short-term deposit. Reserves at 31 March 2021 amounted to £286,218 of which £177,414 relates to monetary assets. The Trustees have adopted a reserves policy of holding reserves to cover running costs of the District for one year (estimated at £120,000). This year grants received relating to the coronavirus pandemic carried forward into 2021-22 amounted to £17,500. Designated funds amount to £9,809. 3 ## **Glendon District Scout Council Trustees Annual Report For the year ended 31[st] March 2021** ## **Reference and administrative details** President J Saunders Watson Vice Presidents Mrs S Brear Revd. H Wakefield-Carr P Hollobone T Purslove T Wayman B Weston Trustees J Masters District Commissioner T Filsak Chairman Mrs K Sloan Secretary P Candlin Treasurer B Brookes (from 3/20) R Clarke A Coles (to 11/20) T J Denham-Haynes A Drage Ms S Manciocchi J Mortimore (to 10/20) G Patrick L Richardson Mrs C Smith S Wildman Bankers HSBC Independent Examiner Azets Thorpe House, 93 Headlands Kettering Northants NN15 6BL District registration number with the 14515 Scout Association Charity registration number 1123832 Registered address P Candlin Woodcroft Scout Centre London Road Kettering Northants NN15 6NQ Approved by the Trustees and signed on their behalf Tony Filsak Chairman of Trustees 4 ## **Glendon District Scout Council Statement of Financial Activities for the year ended 31[st] March 2021** |**Incoming resources**
Voluntary income
**2**
Activities for generating funds
**3**
Investment income
**4**
Incoming resources from charitable activities
**5**
**Total income**
**Resources expended**
Fundraising activities
**6**
Charitable activities
**7**
Governance costs
**8**
**Total expenditure**
**Net movement in funds**
Total funds brought forward at 1 April 2020
**Total funds carried forward at 31 March 2021**|2021
2020
£
£
42,454
28,052
4,511
27,571
770
873

(899)
63,821| |---|---| ||46,836
120,317| ||4,670
20,977
40,348
150,034
2,370
1,900| ||47,388
172,911| ||(552)
(52,594)
286,770
339,364| ||286,218
286,770| 5 ## **Glendon District Scout Council Balance Sheet As at 31[st] March 2021** |Notes
**FIXED ASSETS**
Tangible Assets
**9**
**CURRENT ASSETS**
Stock
**10**
Debtors and payments in advance
**11**
Investments
**12**
Cash at Bank and in Hand
**13**
**CURRENT LIABILITIES**
Creditors: amounts falling due within
one year
**14**
**NET CURRENT ASSETS**
**NET ASSETS**
**CHARITY FUNDS**
Unrestricted Funds
**17**|2021
£
£
99,601
29,512
54,221
121,664
55,750
261,147
74,530
186,617
286,218
286,218|2021
£
£
99,601
29,512
54,221
121,664
55,750
261,147
74,530
186,617
286,218
286,218|2020
£
£
103,090
23,951
63,453
110,899
56,713
255,016
71,336
183,680| |---|---|---|---| ||261,147
74,530||| ||||| |||286,218|286,770| |||286,218|286,770| The financial statements on pages 5 to 12 were approved at the District Executive on 17[th] May 2021 Tony Filsak - Chairman Peter Candlin - Treasurer Karen Sloan - Secretary 6 ## **Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021** ## **1. Accounting Policies** ## **Basis of Preparation** The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. These accounts have been compiled on an “accruals” basis. Charitable status was granted by the Charity Commission for England and Wales on 23[rd] April 2008. ## **Incoming Resources** ## _Voluntary income_ All monetary donations, gifts and grants are included in full in the statement of financial activities when receivable. Legacies to which the charity is entitled are included in the statement of activities. Lettings are included when cash is received. Voluntary help is not included as income. Membership subscriptions received in March and payment to Northants Scout Council at the end of March are treated as receipts and payments in advance and are carried forward to the following year. ## _Investment income_ Investment income is recognised when receivable. ## **Resources expended** ## _Classification of expenditure_ Costs of generating income for charitable activities comprise those costs directly attributable to generating incoming resources for the charity and includes staff costs and attributable overhead costs. Overhead costs of District Leaders and Officers are met within this section. Governance costs are those attributable to the Independent Examination of the Accounts. During the year, the Scout Council made grants to deserving local causes, subject to the Trustees’ approval. ## **Fund Accounting** Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity. Designated funds are unrestricted funds, which have been designated for specific purposes by the Trustees. 7 ## **Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021** ## **1. Accounting Policies (continued)** ## **Freehold Property** Freehold property is not held for investment purposes, but as an asset employed to fulfil the objects of the charity. Accordingly it is not accounted for as an investment property. ## **Depreciation** Provision for depreciation of fixed assets held for use by the charity is made at annual rates calculated to spread the cost of each asset over its expected useful life. The depreciation rates currently in use are at the following rates: Building Improvements - 10% straight line, Marquees - already reduced to nominal book value, Scouting Equipment etc. - 25% reducing balance (reduced to Nil this year) No depreciation has been provided on the land and building as it is the policy of the trustees to maintain these assets in a continual state of sound repair. ## **Stocks** Stocks are stated at the lower of cost and net realisable value. |**2. Voluntary income**
Membership Subscriptions
Less paid
Donations, Grants & fund raising
**3. Activities for generating funds**
Scout shops
**4. Investment Income**
Bank Interest received
**5. Incoming resources from charitable activities**
Gang shows
Scout badges
Marquee hire
Section activities
Lettings
**TOTAL INCOME**
**6. Fund raising**
Scout Shops|2021
2020
£
£
62,565
75,748
(44,677)
(52,418)| |---|---| ||17,888
23,330
24,566
4,722| ||42,454
28,052| ||4,511
27,571| ||770
873| ||(583)
17,057
364
8,378
-
1,245
(630)
24,623
(50)
12,518| ||(899)
63,821| ||| ||46,836
120,317| ||4,670
20,977| **6. Fund raising** Scout Shops 8 ## **Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021** |**7. Charitable activities**
Gang shows
Scout badges
Training
Section activities
Woodcroft Scout Centre
Woodcroft - Major projects
District office costs
Depreciation
Grants made
**8. Governance costs**
Independent Examination
**TOTAL EXPENDITURE**|2021
2020
3,892
17,971
-
8,202
-
129
818
29,576
24,820
40,749
-
38,378
6,257
10,142
3,489
3,462
1,072
1,425| |---|---| ||40,348
150,034| ||2,370
1,900| ||| ||47,388
172,911| ## **9. Tangible Assets** |COST
Balance 1 April 2020
Additions
Disposals
At 31stMarch 2021
DEPRECIATION
As at 1stApril 2020
Eliminated on Disposal
Charge for year
At 31stMarch 2021
NET BOOK VALUE
31stMarch 2021
31stMarch 2020|Land &
Building
Freehold
Building
Improve-
ments
Marquees
Scouting
Equipment
Total
£
£
£
£
£
99,501
33,868
1,678
4,117
139,164
-
-
-
-
-
-
-
-| |---|---| ||99,501
33,868
1,678
4,117
139,164| ||-
30,479
1,578
4,017
36,074
-
-
-
-
3,389
-
100
3,489| ||-
33,868
1,578
4,117
39,563| ||**99,501**
**-**
**100**
**-**
**99,601**
99,501
3,389
100
100
103,090| A valuation of the Woodcroft property was undertaken in January 2013 by Barnes Noble Edwards and this stated that the “current existing use value” for accounting purposes is £275,000. The trustees consider that there has been no material change since this date. 9 ## **Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021** ## **10. Stock** |**ck**||||| |---|---|---|---|---| |Kettering Scout Shop
Corby Scout Shop
Badges
**btors**
**Payments in advance**
Subscriptions
Online Youth Manager
Insurance
St George’s Day –Wicksteed Park
Scouts - Caving
**Debtors**
Loan to Ise Valley Group
Refuse Collection – refund
Corby Scout Shop
Beavers
2ndBarton Seagrave|**2021**
2020
**£**
£
**15,278**
9,500
**14,234**
8,550
**-**
5,901
**29,512**
23,951
**2020**
2020
**£**
**£**
£
£
**44,677**
52,716
**2,322**
2,652
**3,150**
2,573
**500**
500
**-**
**50,649**
240
58,681
**3,412**
4,412
**57**
-
**74**
360
**29**
**3,572**
4,772|||| ||**3,412**
**57**
**74**
**29**||4,412
-
360|| |||**54,221**||63,453| ## **11. Debtors** The loan to Ise Valley Group is an interest free loan and is repayable by annual instalments of £1,000 per year, of which £2,412 is repayable in more than one year. ## **12. Investments** |Shawbrook Bank
Epworth Investment Management Affirmative Deposit
Scout Association Short Term deposit
Total Investments|**2021**
2020
**£**
£
**25,222**
24,873
**95,029**
84,613
**1,413**
1,413| |---|---| ||**121,664**
110,899| 10 ## **Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021** |**13. Cash at Bank and in hand**
Cash in Hand
Kettering Scout Shop
Corby Scout Shop
Scout Badges
Explorer Scouts
Beavers
DDC - Youth
Cubs
Scouts
Quartermaster
Activities
Woodcroft Manager
Inclusion & Growth
Kettering Scout Active Support Unit
Total Cash in Hand
Cash at Bank
Glendon District Scout Council
Kettering Gang Show
Woodcroft Scout Shop
Corby Scout Shop
Kettering Scout Active Support Unit
Scout Badges
Explorer Scouts
Corby Gang Show
Glendon Rocketts Network
Total Bank Accounts
Total Cash at Bank and in hand
**14. Creditors or Receipts in Advance**
**Creditors**
H M Revenue & Customs
Electricity
P L Training Weekend
Woodcroft Manager
Corby Scout Shop
Beavers - Competition Prizes
Independent Examiner's Fee
**Receipts in advance**
Subscriptions
21stCorby – net receipts held
Local Restriction Support Grant
Northants County Scouts Grant|**2021**
2020
**£**
£
**411**
411
**50**
51
**-**
339
**21**
23
**200**
200
**200**
200
**200**
200
**200**
200
**-**
200
**200**
200
**200**
200
**200**
200
**68**
148
**1,950**
2,572
**26,807**
11,898
**8,534**
9,090
**3,757**
9,075
**1,766**
2,622
**1,292**
1,342
**-**
3,615
**1,553**
2,180
**9,410**
13,638
**681**
681
**53,800**
54,141
**55,750**
56,713
**2021**
2020
**£**
**£**
£
£
**-**
232
**8**
168
**-**
400
**350**
-
**6**
**70**
-
**2,160**
**2,594**
1,950
2,750
**50,273**
68,136
**4,163**
-
**17,500**
**-**
**71,936**
450
68,586|**2021**
2020
**£**
£
**411**
411
**50**
51
**-**
339
**21**
23
**200**
200
**200**
200
**200**
200
**200**
200
**-**
200
**200**
200
**200**
200
**200**
200
**68**
148
**1,950**
2,572
**26,807**
11,898
**8,534**
9,090
**3,757**
9,075
**1,766**
2,622
**1,292**
1,342
**-**
3,615
**1,553**
2,180
**9,410**
13,638
**681**
681
**53,800**
54,141
**55,750**
56,713
**2021**
2020
**£**
**£**
£
£
**-**
232
**8**
168
**-**
400
**350**
-
**6**
**70**
-
**2,160**
**2,594**
1,950
2,750
**50,273**
68,136
**4,163**
-
**17,500**
**-**
**71,936**
450
68,586|**2021**
2020
**£**
£
**411**
411
**50**
51
**-**
339
**21**
23
**200**
200
**200**
200
**200**
200
**200**
200
**-**
200
**200**
200
**200**
200
**200**
200
**68**
148
**1,950**
2,572
**26,807**
11,898
**8,534**
9,090
**3,757**
9,075
**1,766**
2,622
**1,292**
1,342
**-**
3,615
**1,553**
2,180
**9,410**
13,638
**681**
681
**53,800**
54,141
**55,750**
56,713
**2021**
2020
**£**
**£**
£
£
**-**
232
**8**
168
**-**
400
**350**
-
**6**
**70**
-
**2,160**
**2,594**
1,950
2,750
**50,273**
68,136
**4,163**
-
**17,500**
**-**
**71,936**
450
68,586| |---|---|---|---| ||**50,273**
**4,163**
**17,500**
**-**||| |||**74,530**|71,336| 11 ## **Glendon District Scout Council Principal Accounting Policies and Notes to Financial Statement For year ended 31 March 2021** ## **15. Leasing Commitment** Rentals are payable at £24.75 per annum for the remainder of the lease of land - 46 years from 1[st] March 2021. ## **16. Restricted Funds** The Scout Council has no Restricted Funds ## **17. Analysis of General net Assets between Designated and Other Funds** |Other Unrestricted Funds|Other Unrestricted Funds|Designated Funds|Designated Funds|Total| |---|---|---|---|---| ||£||£|£| |Tangible fixed assets|99,501||100|99,601| |Current assets|251,438||9,709|261,147| ||350,939||9,809|360,748| |Current liabilities|(74,530)||**-**|(74,530)| |Long term liabilities|**-**||**-**|-| ||**276,409**||**9,809**|**286,218**| |**signated Funds**||||| ||Marquee||Expedition|Total| ||£||£|£| |Balances at 1 April 2020|4,809||5,000|9,809| |Expenditure in year||-|-|--| ||4,809||5,000|9,809| |Plus Income||-||-| |Balances at 31 March 2021|**4,809**||**5,000**|**9,809**| |**ployees Remuneration**|||**2021**|2020| ||||£|£| ||||Nil|5,151| ## **18. Designated Funds** ## **19. Employees Remuneration** Cleaner employed to 31 March 2020- no cleaner employed in 2020-21. Woodcroft Manager (see below) did any cleaning required during pandemic. There were no employees who received total emoluments of more than £60,000 during the year. ## **20. Trustees Remuneration & Expenses** HQ Manager was paid £8,777 salary during the year and £2,134 towards pandemic costs and works at Woodcroft. Number of Trustees expenses reimbursed - 4. Nature of Expense: in addition to previous items were for printing and stationery. |previous items were for printing and stationery.||| |---|---|---| ||**2021**|2020| ||£|£| |Trustees' expenses|**11,231**|17,903| |**21. Independent Examiner’s Fees**||| ||£|£| |Examiner’s Fees|**2,370**|1,900| 12 ## **Independent Examiner's Report to the Trustees of Glendon District Scout Council** We report to the charity trustees on our examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 5 to 12. ## **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”). We report in respect of our examination of the charity’s accounts carried out under section 145 of the Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Your attention is drawn to the fact that the charity has prepared the accounts 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 (FRS102) 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 since been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. ## **Independent examiner's statement** We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect: - accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the accounts do not accord with those records; or - the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination. We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Azets Thorpe House 93 Headlands Kettering Northamptonshire NN15 6BL 24 May 2021 13