## **COUNCIL FOR CADET RIFLE SHOOTING** _(A Charitable Incorporated Organisation - registered charity number 1151650)_ ## **BOARD OF TRUSTEES** ## **ANNUAL REPORT AND ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ## **COUNCIL FOR CADET RIFLE SHOOTING (CCRS)** _A Charitable Incorporated Organisation (Registered Charity No. 1151650)_ ## **THE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 INCLUDING THE FFENNELL CADET RIFLE SHOOTING TRUST FUND** _(3011068)_ ## **LEGAL AND ADMINISTRATIVE INFORMATION** 1. CCRS was formed in 1969 through the amalgamation of several associations and committees to serve the rifle shooting interests of the cadet youth organisations: the Combined Cadet Force (CCF), the Sea Cadet Corps (SCC), the Army Cadet Force (ACF) and the Air Training Corps (ATC) – subsequently renamed RAF Air Cadets (RAFAC). It is directly supported by the Ministry of Defence (MoD). In 1982 it was registered as an unincorporated charity, number 284838. On 15 April 2013 a Charitable Incorporated Organisation (CIO) also named CCRS was registered. On 31 December 2013 the CIO received all the property assets, undertaking and staff of the unincorporated CCRS, which was subsequently removed from the Register of Charities. CCRS is based at Derby Lodge, Bisley Camp, Brookwood, Woking, Surrey GU24 0NY. 2. CCRS's governing document is its Constitution adopted on 4 March 2013 and amended on 5 March 2018. The Ffennell Cadet Rifle Shooting Trust Fund _(3011068)_ came under the control of the unincorporated CCRS under a Charity Commission Scheme on 2 October 2002; the Scheme was amended with effect from 28 December 2013 and the linkage transferred to CCRS as a CIO. ## 3. Appointments within CCRS are: - a. Principal officers. ||Chairman|Brigadier MP Lowe MBE| |---|---|---| ||Treasurer|Major General PJG Corp CB (to 29 October 2020)| |||Mr C Rivett-Carnac (from 30 October 2020)| |b.|Trustees|Principal officers plus:| |||Commander N Benstead RN| |||Wing Commander G Campbell OBE DL| |||Major General PJG Corp CB (from 30 October 2020)| |||Major General IC Dale CBE| |||Mr WG Doe| |||Warrant Officer H Golaszewski| |||Colonel T Mills| |||Major JRW Postle| |||Lieutenant Colonel C Stewart| |||Colonel JS Wilson.OBE DL| c. Secretariat. General Secretary Brig (Retd) MN Pountain CBE Shooting Manager Wing Commander P D C Turner (to 31 October 2020) Mr D Marston (from 01 November 2020) Competitions Officer Mr D Marston (to 31 October 2020) Miss L Watson (from 07 December 2020) Administrative Officer Mrs G Ansell. 1 - d. Bankers – The Royal Bank of Scotland, Holts Farnborough Branch, Lawrie House, Victoria Road, Farnborough, Hampshire GU14 7NR. - e. Independent Examiner of Accounts – KW Steward Ltd, 5 Oakfield Glade, Weybridge, Surrey KT13 9DP. ## **OBJECTS, STRUCTURES AND RELATIONSHIPS** ## 4. The objects of CCRS are: a. To encourage proficiency in target shooting among members of the Cadet Forces and thereby prepare them to play their part in the defence of the realm in either the Regular or Auxiliary Forces of the Crown. b. To inculcate principles of good citizenship, loyalty, discipline and a sense of responsibility amongst members of the Cadet Forces through the demands made by shooting for their teams or units. c. To provide assistance to pupils at schools, and to others undergoing service in voluntary youth organisations, with specialist facilities and training designed to improve the physical education and development of such persons as well as the development and occupation of their minds. 5. CCRS’s work is facilitated through a formal Memorandum of Understanding (MoU) with Headquarters Army Regional Command (RC) on behalf of the Ministry of Defence (MoD) and the three Services. CCRS contributes to the 3[rd] objective (‘Promote our Prosperity’) of the MoD’s Departmental Plan through its support to sponsored Cadet Forces and the promotion of civil society, as highlighted by reference to the University of Northampton’s Institute for Social Innovation and Impact (ISII) report on the Public Benefit of Cadet Forces at paragraph 18 below. The MoU is not intended to be legally binding, but both parties have entered into the MoU in good faith, intending to honour their respective obligations. The MoU is reviewable annually and renewable every three years (expiry of current MoU 31 March 2022). 6. CCRS has close practical links with four of the five Cadet youth organisations (the Combined Cadet Force (CCF), Marine and Sea Cadets, Army Cadet Force (ACF), RAF Air Cadets (RAFAC), and established links with the Volunteer Cadet Corps (VCC) as the fifth MOD-sponsored Cadet Force during the course of 2020. CCRS has worked hard during the year to foster and develop relationships with all Cadet Forces according to their needs and wishes to help further the Cadet experience. In particular, it has provided the secretariat to the Army Cadet Shooting Committee and developed closer working relationships with the Cadet Training Centre (CTC) Frimley Park, as a result of which it has been invited to present at all adult volunteer training courses as appropriate. It was also requested in early 2020 by HQ Army RC to lead on the development of the Army Cadets Target Shooting Elective as part of the re-structuring of the Army Cadet training syllabus. This work was completed in December 2020 and will be subject to review as the syllabus is formally introduced from September 2021. Part of that work included the development of pathways for cadets to be potentially eligible as credible contenders for national team selection, including in Air Rifle, Small-bore rifle shooting (.22) and potentially in Clay too, while protecting the current Fullbore experience and opportunity to be selected for one of three national cadet teams. 7. In parallel, CCRS made efforts throughout 2020 to strengthen relationships with shooting National Governing Bodies (NGB) and establish links with other shooting organisations. In particular, this included considerable work with the National Rifle Association (NRA) in recognition of its charitable objects, and with British Shooting (BS), the body which ‘talent 2 spots’ future national team shooters. In particular, work with BS allowed CCRS to develop a national ‘Target Sprint’ (Air Rifle) competition (an increasingly popular sport), which it offered to the national cadet community but then had to cancel owing to Covid. Overtures were also made to the National Small-bore Rifle Association, the Clay Pigeon Shooting Association (CPSA), and the British Association for Shooting and Conservation BASC). In addition, CCRS has a loose association with the British Schools Small-bore Rifle Association (BSSRA). CCRS looks forward to the many exciting opportunities it can potentially deliver in 2021 (Covid dependent) and beyond to support the cadet experience and the development of the UK’s young people. 8. CCRS is governed by a board of trustees drawn from across the Cadet Forces, the military, and the wider shooting community; and efforts continue to be made to ensure that it includes appropriate skill-sets and experience, as well as being sufficiently diverse. It has a small, permanent secretariat comprising four salaried staff, as well as a number of volunteer committees supported by a wide range of over one hundred adult volunteers to assist in the delivery of CCRS’s activities. Adult volunteers are critical to the cadet experience, and it is feared that the impact of Covid once adults have lost the habit of volunteering with Cadet Forces, combined with understandable but ever-tightening regulation, may deter a number of adult volunteers from returning to the Cadet Forces post-Covid - time will tell. 9. CCRS’s various committees are responsible to trustees for the policies, practices and procedures governing the conduct and administration of all shooting competitions, training and representative teams. Activities range from delivering competitions annually at national level in target shooting disciplines; to providing advice and liaison to the NGB and to the Cadet Forces; to providing coaching and assistance to cadets and adult volunteers; to organising and sponsoring the UK’s national cadet Under 17 and Under 18 rifle teams, as well as GB’s Under 19 rifle team on behalf of the NRA, for international competitions. ## **RESPECTIVE ROLES AND RESPONSIBILITIES** 10. Respective roles and responsibilities as agreed in the MoU between RC and CCRS are assessed for 2020 in the table below. Last year we commented on the challenges of the operational environment, including increased regulation, resource pressures on Defence and the importance of sufficient high-quality adult volunteers, all of which remain. 11. Self-evidently, 2020 was the year of Covid, the general impact of which is widely and well known. For CCRS, the specific impact of this extraordinary year was as follows: a. Cadet Force policy for all five Cadet Forces was determined by the MOD and the Services working to National Youth Association guidelines. With the safety and wellbeing of the members of the Cadet Forces as the top priority, CCRS was unable to deliver any shooting events in 2020, although it did deliver a postal competition programme. b. Nonetheless, CCRS was fully occupied throughout 2020 (see also paragraphs 6 and 7, and below): - 1) Planning and re-planning a novel Shooting and Competitions programme for 2020, involving close consultation and coordination with the single Services and with all its supporting committees; - 2) Supporting HQ Army RC in the re-writing of the Army Cadet syllabus, chairing the Shooting working group and developing the syllabus to allow cadets to progress up to national team level potentially in Air Rifle (AR), Small-bore (SB), Full-bore (FB) and Clay. 3 - 3) Close consultation and coordination with international bodies, including with the Canadian Defence Forces Headquarters, the South Africa Bisley Union (SABU), the Jersey Rifle Association. - 4) CCRS was also heavily involved in the advice and development of a number of regulatory policies for the Cadet Forces, including the new Cadet Shooting Manual. - 5) Setting the conditions for 2021, given that most cadets had little opportunity to shoot in 2020, developing new and innovative opportunities in response to requests from the Cadet Forces at CCRS’s annual Advisory Committee meeting. New opportunities included the development of a number of postal and virtual competitions. - 6) Strengthening and updating its policies and its infrastructure. - 7) The completion of a history of cadet shooting from 1861 to the present (for which the trustees wish to record their thanks formally to Lt Col N SuffieldJones, a former trustee and Chairman of The Athelings Association). - 8) CCRS also thanked General The Lord Houghton GCB CBE DL for his support as President, and welcomed a new President, Lieutenant General AR Magowan CB CBE, as well as saying goodbye to one of its key staff members and welcoming and inducting another. Notwithstanding Covid and the subsequent cancellation on a rolling basis of CCRS’s planned collective shooting events, respective responsibilities for each organisation are assessed as mainly ‘Green’ given that stated responsibilities either were exercised, or the required mechanisms were in place for them to be exercised. |**Organisation**|**Role**|**Responsibility**|| |---|---|---|---| |Army HQ, RC|Supported|Determination and payment of funds in accordance
with appropriate rules.
COMMENT: Annual grant received, following revised
bid from CCRS to reflect developing Covid situation.|| |||Monitoring CCRS’s observance of conditions
COMMENT: CCRS reports routinely to HQ Army RC
and the Cadet Forces.|| |||Developing and implementing consistent procedures
for sufficient and timely allocation of ranges to cadet
units and prevention of short notice cancellations
other than in exceptional circumstances
COMMENT: Routine.|| |||Providing the means or arranging for all participant
Cadet and CFAV details for Central Matches/events,
Representative Team Matches and Training to be|| 4 |||visible on WESTMINSTER, so CCRS can fulfil its
safeguarding responsibilities.
COMMENT: Routine. One anomaly is that while the
other Cadet Forces use WESTMINSTER, RAFAC
use BADER, to which CCRS does not have access,
although CCRS personnel are SC-cleared and are
recognised Cadet Force Adult Volunteers (CFAV).
CCRS therefore has to go through HQ RAFAC staff
for routine matters, such as checking that CFAV are
appropriately qualified for particular events.|| |---|---|---|---| |||Providing suitably qualified, experienced and current
persons to deliver defence specific tasks which CCRS
is unable to meet.
COMMENT: Routine.|| |||Making available sufficient and suitable rifles and
ammunition to conduct defence specific events for
cadets.
COMMENT: Routine.|| ||||| |CCRS|Supporting|Deliver effective and efficient, national legislation- and
MOD regulation- compliant health and safety
practices.
COMMENT: Routine. CCRS is JSP compliant, in
addition to which it has completed its own
independent reviews and HSE checks.|| |||Provide access to the Risk Register and other
documentation to assure RC that administration,
competitions and training events are conducted in
accordance with DDH and ODH.
COMMENT: Routine. All training events are
supported by their own risk assessments in
accordance with MOD and Service policy.|| |||Observe any grant fund conditions.
COMMENT: Routine.|| |||Maintain adequate systems of financial control.
COMMENT: CCRS has its own Finance & Accounts
Regulation, as agreed by trustees, including
appropriate controls. Its annual accounts are verified
by a qualified Independent Examiner.|| |||Signature and proper record of accounts.
COMMENT: Annual accounts are reviewed and
agreed by trustees.|| 5 Ensure that grants are used only for the purposes of the MoU and are not used for speculation or investment with the intent of generating additional income. COMMENT: Annual grant bids are made on the basis of predicted expenditure, and agreed with HQ Army RC. The following year’s grant bid is adjusted as necessary, supported by a written justification. Grantfunding is not used speculatively. The administration and proper accounting of grants in accordance with Charity Commission requirements. COMMENT: CCRS complies with Charity Commission reporting and accounting requirements. The maintenance of adequate internal expenditure controls. COMMENT: Annual budgets are approved by trustees and all expenditure is dual-authorisation controlled. ## **REVIEW OF PROGRESS AND ACHIEVEMENTS** 12. The tables below list the high level Key Performance Indicators (KPI) required by the terms of the MoU to be reported by CCRS in its Annual Report and Accounts. The exceptional nature of the entries in paragraphs 14-16 reflects the extraordinary and abnormal circumstances of 2020. ## 13. **Security** |**Ser**|**Key indicator**|**Method of measurement**|**2020 Compliance Y/N**| |---|---|---|---| |13.1|All firearms to be stored in an
armoury compliant with JSP
440 and 482 or NGB
regulations.|Assurance reports by MoD
and NGB parties, annually.|Yes.
Note: Regulations and/
or the effective
communication thereof
under review by RC -
issues raised by CCRS.| |13.2|All ammunition to be stored in
a magazine compliant with
JSP 440 and 482 or NGB
regulations|Assurance reports by MoD
and NGB parties, annually.|Yes| |13.3|Movement of arms and
ammunition as per JSP 440.|Post event reports|Yes
Note: Regulations and/or
the effective
communication thereof
under review by RC -
issues raised by CCRS.| |13.4|Accountability for ammunition
as per JSP 886 or NGB
regulations.|Post event reports|Yes| 6 |13.5|All personal and other
sensitive data stored,
accessed and distributed in
accordance with DPA 98 and
JSP 440|Assurance reports by MoD
agents, annually.|Yes.| |---|---|---|---| |13.6|Ensure that appropriate
personal protective security
measures in place for all
training as per JSP 440 and
NGB regulations.|Assurance reports by MoD
agents, annually.|Yes| ## 14. **Safety.** |**Ser**|**Key indicator**|**Method of measurement**|**2019 Compliance Y/N**| |---|---|---|---| |14.1|Risk Register reviewed
monthly and Risk
Assessments reviewed and
adjusted prior to each
event.|Number of RtL incidents.|Yes. Risks are
reviewed routinely by
CCRS staff and
trustees review the
Risk Register at each
board meeting. Risk
Assessments are
conducted prior to
each event, and
reviewed and agreed.| 15. **Events.** Events were planned as per a ‘normal’ training year, and then either cancelled or re-planned for the eventuality that CCRS could support cadet shooting and competitions and subsequently cancelled. The chart below illustrates the planning and then cancellation of events. |**Ser**|**Event**|||**Attendance (individuals)**|**Attendance (individuals)**|**Attendance (individuals)**|**Attendance (individuals)**|| |---|---|---|---|---|---|---|---|---| |||2020|2019|2018|2017|2016|2015|2014| |15.1|Inter-Services’
Cadet Rifle
Meeting
(ISCRM)|0|410 firers
+ 39
reserves|384
firers
+ 97
in
butts|336
firers
+ 100
in
butts|472|526|543| |15.2|Schools’/CCF
Meeting|0|395 firers|454
firers|470
firers|487|514|614| |15.3|Cadet Inter-
Services’ Skill at
Arms Meeting|0|231 firers
+ 49 in
butts|232
firers
+ 58
in
butts|212
firers
+ 53
in
butts|260|260|260| |15.4|Cadet Inter-
Services’ Small-
bore
Championships|0|20 firers|20
firers|30
firers|30|10|20| 7 |15.5|Cadet National
Clay
Championships|0|137 firers|144
firers|128
firers|128|153|174| |---|---|---|---|---|---|---|---|---| |15.6|Cadet Imperial|0|41 firers|43
firers|33
firers|44|-|-| |15.7|NRA Imperial|22 cadets
competed
as
individuals,
not as
cadets. No
sponsorship
by CCRS|165
cadets, of
which 40
sponsored
by CCRS|Not recorded||||| ## 16. **International teams (included in MoU).** a. British Under 18 Cadet Rifle Team (BCRT – ‘The Athelings’) to Canada to compete against the Royal Canadian Army Cadet National Rifle Team in the Canadian National Championships. The Canadian military authorities cancelled all reciprocal training events and competitions for international teams for 2020. b. UK Under 17 Cadet Rifle Team (UKCRT) to Jersey to compete against the Channel Islands cadets. Policy prevented the team from travelling to and competing against the Channel Islands in the Jersey Rifle Association’s (JRA) summer Open Meeting. c. Royal Canadian Army Cadet National Rifle Team (RCAC NRT) to UK. The RCAC NRT did not travel to the UK. Notwithstanding the cancellation of the various international matches, CCRS’s Board of Trustees, its International Committee and the Executive were all insistent on three national cadet teams being selected, and processes were developed to select the teams the UKCRT, BCRT and GBU19 teams. A postal match was developed by the CCRS Executive in the event that circumstances would have permitted such a match to be shot in various locations rather than shoulder-to-shoulder between competing international teams. Regrettably, this was unable to take place. All three teams were however honoured with their Colours, and a Yearbook produced to celebrate the cohort of 2020. ## 17. **International teams (not included in MoU).** - a. The British Under 19 Rifle Team (GB U19) team to Republic of South Africa. The tour was cancelled. - b. Republic of South Africa Junior Team to Bisley. The tour was cancelled. ## **PUBLIC BENEFIT** 18. Trustees have had due regard to Charity Commission Guidance on Public Benefit. Nearly 1400 cadets would shoot competitively in normal circumstances, with others assisting; and many more including Cadet Force Adult Volunteers (CFAV) volunteers would benefit through coaching and other non-central activities. The University of Northampton’s Institute for Social Innovation and Impact four-year study into the societal return on investment in Cadet Forces highlights a number of public benefits (4[th ] and Final Report released). Shooting directly contributes to the public benefit by developing cadets’ powers of 8 concentration, application, confidence, self-discipline and personal responsibility. See link below for the Final Report. https://www.northampton.ac.uk/wp-content/uploads/2017/10/social-impact-cadet-forces-uk2020.pdf ## **SAFEGUARDING** 19. CCRS has a detailed safeguarding policy based on MoD cadet guidelines, which is linked on CCRS’s website. There were no safeguarding incidents in 2020. ## **REVIEW OF FINANCIAL ACTIVITIES AND AFFAIRS** 20. The attached accounts show that CCRS’ activities have been funded by the Ffennell Trust, sponsorship, membership subscriptions, donations, competition entry fees, investment interest, reserves and sales; while the administration and support for some events and tours was funded by Grants (non-contractual, so technically donations) from the Army as MoD’s shooting sponsor through Headquarters Regional Command. Tours also required individuals’ contributions **,** all of which were collected in advance and then refunded in 2020 for GBU19. 21. The financial state of the charity reflects an extraordinary year in which much of its charitable output involving expenditure had necessarily to be curtailed or cancelled, for which the charity compensated with other activity as detailed in this report, which required far less expenditure. Relevant grant funds are therefore being carried forward into 2021, and the annual grant request to the MOD for 2021/2022 has been appropriately reduced. The funds of CCRS are in a satisfactory state and the charity is in a position to continue to provide services commensurate with its charitable objects. ## **VOLUNTEER ACTIVITY** 22. The trustees wish to acknowledge the importance of all the adult volunteers and many supporters who would have given unstintingly of their time, enthusiasm and experience in normal circumstances to further the charity’s objects. The trustees sincerely hope that adult volunteers will be motivated and enthused to provide their invaluable support once more normal circumstances again prevail, and strongly encourage them to do so. ## **RISK ASSESSMENT** 23. The trustees regularly assess and review the risks to which the charity is exposed, including operational and financial risks. In the opinion of the trustees the Charity has established resources and review systems, which, under normal conditions, will allow risks identified to be mitigated to an acceptable level in its day-to-day operations. A Covid risk assessment was conducted and then reviewed, as mandated. ## **RESERVES** 24. The Charity Commission defines reserves as income that becomes available to the charity to be expended at trustees’ discretion in furtherance of the Charity’s objects, but which is not yet spent, committed or designated. Fixed assets are deducted as they are not realisable and are needed for the charity to continue to function. At the balance sheet date, CCRS’ reserves comprised the following: 9 ||31 Dec 20|31 Dec 19| |---|---|---| ||£|£| |Total funds as per Balance Sheet|744,898|632,923| |Deduct:||| |Restricted + endowment + designated funds|448,475|375,808| |Fixed assets|38,111|32,153| |Unrestricted Charity reserves as at 31 Dec|258,312|224,962| 25. Trustees have examined the needs and challenges of the Charity in both the short and medium terms along with the relevant financial forecasts. The trustees’ reserve policy is to have sufficient to cover six months of operations, including a full season of competitions and tours in the event of MoD Grants being discontinued or other unforeseen major contingencies. This reserve requirement totals around £220K reducing to approximately £135K if tours and overseas team visits are suspended. The level of reserves has improved since the previous year and as at 31 December 2020 the level of reserves was sufficient. The trustees consider that, provided the MoD grant continues, there will be no material uncertainty about the Charity’s ability to continue as a going concern. ## **ASSET COVER FOR FUNDS** 26. An analysis of the assets attributable to the various funds is shown in the accounts. These assets are sufficient to meet the charity’s obligations. ## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 27. Law, applicable to charities in England and Wales, requires trustees to prepare financial statements for each financial period, which give a true and fair view of the Charity’s financial activities during the period, and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and: - a. Select suitable accounting policies and apply them consistently. - b. Make judgements and estimates that are reasonable and prudent. - c. Observe the methods and principles in the applicable Charities SORP. - d. State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements. - e. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Charity will continue in operation. 28. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the Charity, that enable them to ascertain the financial position of the Charity, and which ensure that the financial statements comply with Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **CONCLUSION** 28. In what was an extraordinary year presenting many challenges, CCRS had to adapt and successfully develop its policies, procedures and technology, learning much in the process, which it is hoped will only add to the Cadet Force experience post-Covid. 10 29. Throughout 2020, CCRS tailored its activities and the pace of recovery to the requirements its customers - the Cadet Forces and their members - in terms of restrictions on face-to-face activity and movement, and the need for a progressive, supportive and innovative approach that prioritised local imperatives, as well as CFAV retention. The trustees were particularly appreciative of the contribution of the single Services’ representation at senior level in its annual Advisory Committee, which did much to help CCRS’s planning in support of the Cadet Forces through these extraordinary times. Brigadier MP Lowe MBE Chairman of Board of Trustees 11 ## **COUNCIL FOR CADET RIFLE SHOOTING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** 1. I report on the accounts of the Council for Cadet Rifle Shooting - a Charitable Incorporated Organisation - for the twelve months ended 31 December 2020, which are set out on pages 13-17. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** 2. As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is appropriate and is required. 3. It is my responsibility to: - a. examine the accounts (under section 145 of the 2011 Act); - b. to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5) (b) of the 2011 Act; - c. to state whether particular matters have come to our attention. ## **BASIS OF INDEPENDENT EXAMINER’S REPORT** 4. My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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; consequently no opinion is given as to whether the financial statements present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **INDEPENDENT EXAMINER’S STATEMENT** 5. In connection with my examination no matter has come to my attention: a. which gives me reasonable cause to believe that in any material respect the requirements: - (1) to keep accounting records in accordance with section 130 of the 2011 Act; and (2) to prepare accounts which accord with the accounting records and to comply with the accounting requirement of the 2011 Act. have not been met; or b. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. KW Steward Ltd Independent Examiner 29th September 2021 12 **COUNCIL FOR CADET RIFLE SHOOTING** A Charitable Incorporated Organisation (registered number 1151650) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 JANUARY TO 31 DECEMBER 2020** |Notes
**Income and endowments**
Donations and legacies
2
Charitable activities
3|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**2020**
**Total funds**
**2019**
£
£
£
£
£
291,614
9,500
0
301,114
370,901
5,342
12,446
0
17,788
101,102| |---|---| |Other trading activities|0
0
0
0
0| |Investments
4
Separate material income item
Other|9,035
0
6,756
15,792
14,736
0
0
0
0
0
23
0
0
23
3,083| |**Total**|**306,014**
**21,946**
**6,756**
**334,716**
**489,822**| |**Expenditure**|| |Charitable activities
5
Separate material expense item
Other
6|225,011
14,377
0
239,388
452,562
0
0
0
0
0
1,869
13
0
1,881
4,502| |**Total**|**226,880**
**14,389**
**0**
**241,269**
**457,064**| |Net income/(expenditure) before
investment gains/(losses)
Net gains/(losses) on investments|79,134
7,557
6,756
93,447
32,758
9,433
0
9,095
18,528
36,175| |**Net income/(expenditure)**|**88,567**
**7,557**
**15,852**
**111,975**
**68,933**| |Extraordinary items|0
0
0
0| |Transfers between funds
11
Other gains(losses)|0
1,829
-1,829
0
0
0
0
0
0
0| |**Net Movement in Funds**|**88,567**
**9,386**
**14,023**
**111,975**
**68,933**| |**Reconciliation of Funds**|| |Total funds brought forward
**Total funds carried forward**|311,116
68,145
253,662
632,923
**399,683**
**77,531**
**267,685**
**744,898**| Brigadier MP Lowe MBE Chairman of Board of Trustees 01-Oct-21 13 ## **COUNCIL FOR CADET RIFLE SHOOTING** A Charitable Incorporated Organisation (registered number 1151650) ## **BALANCE SHEET AS AT 31 DECEMBER 2020** **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment|Total funds|Total funds| |funds|funds|funds|2020|2019| |Notes|£|£|£|£|£| |Fixed assets| |Intangible assets|0|0|0|0|0| |Tangible|assets 7|7|38,111|0|0|38,111|32,153| |Total fixed assets|38,111|0|0|38,111|32,153| |Current assets| |Stocks|11,010|0|0|11,010|9,209| |Debtors|8|6,857|4,761|1,689|13,307|23,691| |Investments|9|231,742|0|198,103|429,845|436,808| |Cash at|bank and in hand|10|184,109|72,770|67,892|324,771|213,940| |Total current assets|433,718|77,531|267,684|778,933|683,648| |Liabilities| |Creditors: amounts falling due|72,146|0|0|72,146|82,878| |within one year| |Net|current|assets/(liabilities)|361,571|77,531|267,684|706,787|600,770| |Total assets less current|399,683|77,531|267,684|744,898|632,923| |liabilities| |Creditors: amounts falling due|0|0|0|0| |after more|than one|year| |Provisions for liabilities|0|0|0|0| |Total net|assets|or liabilities|399,683|77,531|267,684|744,898|632,923| |The funds of the charity|11| |Endowment funds|0|0|267,684|267,684|253,662| |Restricted income funds|0|77,531|0|77,531|68,145| |Unrestricted funds|399,683|0|0|399,683|311,116| |Total charity funds|399,683|77,531|267,684|744,898|632,923| **----- End of picture text -----**
Brigadier MP Lowe MBE Chairman of Board of Trustees 01-Oct-21 14 ## **COUNCIL FOR CADET RIFLE SHOOTING** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **ACCOUNTING POLICIES** 1. The principal accounting policies that have been adopted in the preparation of these accounts are as follows: - a. These accounts have been prepared on a historical cost basis and in accordance with the Statement of Recommended Practice on Accounting by Charities (FRS 102) apart from Investments which are on market value. - b. Stocks are valued at the lower of cost or net realisable value. - c. Fixed Assets. - 1) Rifles and equipment are included in the account at cost. Depreciation is provided on these assets, rifles at 10% reducing balance, barrels at 10% and other items at 20% both fixed balance per annum. Any net book value of assets that cease to be of value are written off. - 2) Trophies and historical assets held for competitions are treated as inalienable and not included in the accounts at a value. Any repair costs are written off as incurred. - d. Investments. Investments consist of common investment funds quoted on the London Stock Exchange and are included in the Balance Sheet at market value. 15 |**INCOME**||||||| |---|---|---|---|---|---|---| |**2. Donations and legacies**|**Unrestricted **|**Restricted **|**Endowment **|**2020 Total **|**2019 Total**|| |Membership and donations|5,051|0|0|5,051|4,877|| |Gift aid tax claimed|118|0|0|118|125|| |SBF Memorial Fund|360|0|0|360|1,866|| |Grants (Military)|276,085|9,500|0|285585|357,533|| |Grants (Other)|10,000|0|0|10000|6,500|| ||291,614|9,500|0|301114|370,901|| |**3. Charitable activities**||||||| |Non-central matches|206|0|0|206|3,850|| |ISCRM|0|0|0||14,174|| |CISSAM|0|0|0||7,614|| |Schools Meeting|0|0|0||24,125|| |Clay Target|0|0|0||11,122|| |Cadet Imperial income|0|0|0||2,204|| |Other income|5,137|12,146|0|17283|15,412|includes R&C| |Sponsorship income|0|0|0||5,700|| |Teamcontributions||300|0|300|16,900|| ||5,343|12,446|0|17789|101,101|| |**4. Investments**||||||| |Bank interest received|245|0|0|245|982|| |M&G Ffennell investment income|0|0|0||0|| |Blackrock investment income|8,364|0|6,756|15,120|11,870|| |United Trust investment income|0|0|0||908|| |35 Day Interest|47|0|0|47|0|| |Eden Treeinvestmentincome|380|0|0|380|977|| ||9,036|0|6,756|15792|14,737|| |**EXPENDITURE**||||||| |**5. Charitable activities**||||||| |Non-central matches|126|0|0|126|3,352|| |ISCRM costs|0|0|0|0|28,625|| |CISSAM costs|0|0|0|0|4,526|| |Clay target costs|0|0|0|0|12,480|| |Smallbore Winter League||0|0|0||| |Cadet Imperial costs|0|0|0|0|2,013|| |Schools Meeting|0|0|0|0|50,242|| |Sponsorship|0|0|0|0|12,664|| |Other costs|15,816|10,881|0|26697|26,338|includes R&C| |Team Training Maple Taste|0|0|0|0|6,960|| |RSA Juniors|0|0|0|0|0|| |Travel costs|0|549|0|549|18,006|| |Food & accommodation|0|2,687|0|2687|37,625|| |Visit costs|0|0|0|0|3,081|| |Shooting costs|435|0|0|435|20,708|| |Clothing, medals and badges|495|0|0|495|9,659|| |Presentation costs|1,345|224||1569|0|| |Salaries, PAYE/Employer NI|118,970|0|0|118970|124,300|| |Pension contributions|49,413|0|0|49413|49,024|| |Office costs|18,577|11|0|18577|16,064|| |Website and IT equipment|8,026|0|0|8026|12,322|| |Bank charges|81|24|0|105|196|| |Maintenance Cost|6,444|0|0|6444|10,773|| |Depreciationof Assets|5,283|0|0|5,282.60|3,603|| ||225,011|14,376|0|239,376|452,561|| |**6. Other expenditure**||||||| |Audit & accountancy|540|0|0|540|360|| |Other professional fees|792|0|0|792|792|| |Trustees/committees'expenses|537|13|0|550|3,351|| ||1,869|13|0|1882|4,503|| 16 |||||||**2020**||**2019**| |---|---|---|---|---|---|---|---|---| |**7. **|**Fixed Assets**|||||**£**||**£**| ||At cost or valuation at 1 January|||||84,145||72,754| ||Additions during year|||||11,240||11,392| ||Revaluationat yearend|||||0||0| |||||||**95,385**||**84,145**| ||Depreciation at 1 January|||||51,992||49,230| ||Chargeforyear|||||5,283||2762| |||||||**57,275**||**51,992**| ||**Net Book Values**|||||||| ||At 31 December|||||**38,111**||**32,153**| ||At 1 January|||||**32,153**||**23,524**| |**8.**|**Debtors**|||||||| ||Debtors|||||**52**||**104**| ||Recoverable gift aid|||||**815**||**698**| ||Accrued income|||||**3,448**||**7,787**| ||Prepayments|||||**8,992**||**15,103**| |||||||**13,307**||**23,692**| |**9.**|**Investments Valuation at 31 December**|||||||| ||Equity Investment Funds|||||**404,443**||**386,472**| ||FixedTerm Deposits|||||**25,402**||**50,335**| |||||||**429,845**||**436,807**| |**10.**|**Cash at Bank and in Hand**|||||||| ||Current Account - including petty cash|||||**293,249**||**182,501**| ||COIF deposit account|||||**31,522**||**31,439**| ||Ffennell Trust - COIF deposit|account||||**0**||**0**| ||ForeignCurrency|||||**0**||**0**| |||||||**324,771**||**213,940**| |**11 **|**Funds of the Charity**|||||||| |||**1 Jan 20**|Income|Exp|Sur/def|Transfers|G/L|**31 Dec 20**| ||**Restricted Funds**|||||||| ||UK U17 Cadet Rifle Team|4,004|8,671|171|8,500|0|0|12,504| ||British U18 Cadet Rifle Team|31,006|200|0|0|0|0|31206| ||GB Under 19 Team|0|12,010|13,839|-1829|1,829|0|0| ||Ronnie Melville Equipment|9,639|1,000|0|1,000|0|0|10,639| ||Athelings Association|2,895|65|20|45|0|0|2980| ||RSA Juniors|0|0|0|0|0|0|0| ||RCAC NRT|20,601|0|399|-399|0|0|20,202| |||**68,145**|21,946|14,429|7,317|1,829|0|77,531| ||**Endowment Funds**|||||||| ||Ffennell Trust Fund|**253,662**|6,756|0|6756|-1,829|9,095|267,684| ||**Unrestricted Funds**|||||||| ||General Fund|**257,115**|268,219|193,843|75,319|-44,500|9,433|296,423| |||**257,115**|268,219|193,843|75,319|-44,500|9,433|296,423| ||**Designated Funds**|||||||| ||Hospitality|4,000|0|0|0|0|0|4,000| ||Clay|3,966|1,379|1,735|-356|0|0|3,610| ||Other shooting|7,949|1,968|2,891|-923|0|0|7,026| ||Cadet Bisley|-202|1,436|1,401|36|44,500|0|44,334| ||Derby Lodge|36,422|32,598|27,010|5,588|0|0|42,009| ||Simon Fraser Memorial|1,866|415|0|0|0|0|2,281| |||**54,001**|37,796|33,037|4,345|44500|0|103260| |**Total funds of the charity**||||||||**744898**| **Total funds of the charity** 17