## **Trustees’ Annual Report to the Charity Commission for the period from 1 April 2020 to 31 March 2021** ## **Charity name: British Scouting Overseas Area Scout Council** ## **Charity registration number: 1151702** **United Kingdom Scout Headquarters registration number: 10000205** ## **Objectives and Activities** ||SORP reference||| |---|---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17||**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**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19||**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 have fun**
**- take part in activities indoors and**
**outdoors**| **We prepare young people with skills for life** 2 |||**- learn by doing**
**- share in spiritual reflection**
**- take responsibility and make choices**
**- undertake new and challenging activities**
**- make and live by their Promise**| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**British Scouting Overseas meets the**
**Charity Commission's public benefit**
**criteria under both the advancement of**
**education and the advancement of**
**citizenship or community development**
**headings **| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|**The charity makes limited grants of £100**
**to assist in opening new Groups and new**
**Sections of existing Groups. The policy is**
**defined in the charity’s internal document**
**dealing with Governance and Compliance**| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|**British Scouting Overseas is entirely**
**volunteer managed and led. It is our policy**
**that no volunteer should be out of pocket**
**as a result of their voluntary work with the**
**charity. However, our volunteers often**
**donate financially as well as giving their**
**time and skills**| |Other||| 3 ## **Achievements and Performance** SORP reference Summary of the main achievements of the charity, **Please refer to the attached copy of our** identifying the difference the **Annual Review** charity’s work has made to the circumstances of its Para 1.20 beneficiaries and any wider benefits to society as a whole. ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|**See above**| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|**The charity does not have sufficient funds**
**to invest in longer term investments. The**
**charity has therefore adopted a risk averse**
**strategy to the investment of its funds. All**
**funds are held in a mainstream bank**| 4 |Other||| |---|---|---| |**Financial Review**||| |Review of the charity’s
financial position at the end
of theperiod|Para 1.21|**The trustees are of the view that the**
**charity is sufficiently resourced**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The charity’s policy on reserves is to hold**
**sufficient resources to continue the**
**activities of the charity should income fall**
**short**| |Amount of reserves held|Para 1.22|**Three months’ operating costs minimum**| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**Membership subscriptions**| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| ||Para 1.46|**The trustees have identified the major risks**
**to which they believe the charity is**
**exposed and have compiled a risk register,**| 5 |A description of the principal
risks facing the charity||**which is reviewed regularly, so that**
**mitigating activities can be evaluated**
**The charity has in place systems of internal**
**controls that are designed to provide**
**reasonable assurance against material**
**mismanagement or loss, these include two**
**signatories for all payments and**
**comprehensive insurance policies to**
**ensure that insurable risks are covered**
**The risk register covers risks under the**
**following headings:**
**- external risks (including reputational)**
**- regulatory and compliance risks**
**(particularly safeguarding and data**
**protection)**
**- financial risks**
**- operational risks (particularly health and**
**safety and loss/damage toproperty)**| |---|---|---| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||**British Scouting Overseas is a trust**
**established under its rules which are**
**common to all such units of The Scout**
**Association**| |---|---|---| |Type of governing document|Para 1.25|**The governing documents of British**
**Scouting Overseas 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 charity has also adopted a Governance**
**and Compliance document to supplement**
**the above**| 6 |How is the charity
constituted?|Para 1.25|**Unincorporated**| |---|---|---| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Election of six trustees (three-year terms,**
**with option for a further term of three**
**years, staggered retirement) plus the**
**Secretary and Treasurer: by the Council**
**(representing the membership and**
**supporters of British Scouting Overseas)**
**plus nomination at the AGM of the Chair**
**and up to six others with appropriate skills**
**and experience**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|**The charity provides induction and training**
**for trustees by using the materials and**
**facilities of The Scout Association,**
**including an initial programme tailor-made**
**for trustees in The Scout Association**| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**The charity operates as part of the**
**organisation and structure of The Scout**
**Association**| |Relationship with any related
parties|Para 1.51|| |Other||| 7 ## **Reference and Administrative details** |Charityname|**British Scouting Overseas Area Scout Council**| |---|---| |Other name the charityuses|**British Scouting Overseas; BSO**| |Registered charitynumber|**1151702**| |Charity’s principal address|**The Secretary**
**British Scouting Overseas**
**69 Five Ashes Road**
**CHESTER CH4 7QS **| ## **Names of charity trustees who manage the charity** |Trustee name|Office (if any)|Dates
acted (if
not for
whole
year)|Name of person (or body)
entitled to appoint trustee (if
any)| |---|---|---|---| |**Adrian Richardson**|**Elected**||**Council**| |**Alice Mintoff**|**Elected**||**Council**| |**Becca Felgate**|**Nominated**||**Commissioner**| |**Ben Balaam**|**Treasurer**||**Ex officio**| |**Charlena Rupp**|**Nominated**||**Commissioner**| |**Charlotte Thompson**|**Nominated**||**Commissioner**| |**David Bull**|**Secretary**||**Ex officio**| |**Firas al Amri**|**Nominated**||**Commissioner**| |**Graham Bell**|**Elected**||**Council**| |**Irene Orford**|**Chair**||**Ex officio**| |**Jan Miller**|**Elected**||**Council**| |**John Broxis**|**Nominated**||**Commissioner**| |**Matt Lightfoot**|**Elected**||**Council**| |**Nathan Prince**|**Commissioner**||**Ex officio**| |**Sandro Pace-Bonello**|**Elected**||**Council**| |**Sarah Webber**|**Co-opted**||**Council**| |**Yasma Osman**|**Nominated**||**Commissioner**| 8 ## **Corporate trustees – names of the directors at the date the report was approved** **None** ## **Name of trustees holding title to property belonging to the charity** |Trustee name|Dates acted if not for whole
year|| |---|---|---| |**None**||| |||| |||| |||| |||| |||| ## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|**Not applicable**| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|| 9 ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser Not applicable** ## **Name of chief executive or names of senior staff members (Optional information)** **None** ## **Exemptions from disclosure** **Reason for non-disclosure of key personnel details** **Not applicable** ## **Other optional information** **Not applicable** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** > Signatures: Irene Orford D Bull Full names: **Irene Elizabeth Orford David Bull** Position (eg Secretary, **Chair Secretary** Chair, etc): Date: **19 September 2021** # British Scouting Overseas Annual Review **Year ending: March 2021 Published: September 2021** ]] 1•1¢" i*, Words from the Area President **"The resilience, fortitude, good humour and innovative thinking that BSO’s young people and leaders have shown over the last year are great examples of making that hashtag a reality." #SkillsForLife** ## By John May OBE DL The Scout Association uses the hashtag #SkillsForLife on social media. The resilience, fortitude, good humour and innovative thinking that BSO’s young people and leaders have shown over the last year are great examples of making that hashtag a reality. Sadly, I haven’t been able to witness any of this firsthand, stuck, as I have been, in rural Oxfordshire. But I have seen pictures of amazing programmes, joined meetings online to laugh (and sometimes cry) with many of you, and have followed tweets, Instagram posts and Facebook threads that have transported me to every corner of our amazing Area. What, for some, may have started out as a novel break in routine, has turned into an experience that has put pressure on every aspect of our lives. Scouting has provided a constant and consistent light in what, for many, has been a surprisingly dark existence. Our Scouting has helped us to look wide and then look wider still. So, I write this year with even more gratitude than usual. Thank you for keeping Scouting alive. Irene, as you step down as our Area Chair after an exceptional term of service, thank you to you and everyone else in our Area and District teams who support adults, for providing the governance, management and leadership that our Area needs. To those of you who work directly with young people, thank you for making a difference in their lives and helping them find joy and fulfilment. And to our Area’s young people, thank you for joining in the great game of Scouting. This year has been a disrupted and bumpy one for so many families in so many countries. In many ways, I think, it’s been harder than 2020. The initial shock of that first lockdown turned into a long, hard slog. May we look forward to a more normal twelve months ahead, to everyone having the opportunity to meet face-toface, to us all living out the ambition of our Scout Promise – and to making lasting memories of fun and friendship. With all my best wishes, 5 # Words from the Area Chair **"BSO is so unique and it embodies the scouting values we hold so dear."** **Integrity Respect Care Belief Co-operation** ## Annual Report 2020-21 **Nathan Prince, Area Commissioner** #SkillsForLife ## Area Commissioner’s Report 2021 I cannot believe that I am writing my second annual report as Area Commissioner, nearly all of which has been through an unprecedented period of uncertainty. It hasn’t been the easiest of roles to undertake when there has been so much change and uncertainty, but due to our amazing “Team BSO” spirit at Group, District and Area levels, we have journeyed successfully through this and are now starting to come out the other side. Over the last two years, Scouting has had an important role in helping with the mental and physical implications that the virus has caused. It’s been amazing to see fantastic Scouting taking place across the Area on a weekly basis thanks to so many committed and wonderful volunteers. Our AGM gives me an opportunity to reflect on what has happened over the last year and to think about the year to come. This year we have seen some amazing online programmes delivered at all levels. It was great to see Districts and Groups running virtual camps throughout the year where we saw our young members making lots of art, ice sculptures, getting soaked, throwing neckers at each other and wearing many layers (one of our young members wearing a total of 38 t-shirts!). We’ve even seen a few very lucky Groups having real-life camps whilst adhering to difficult restrictions. We should all be immensely proud that BSO has lived up to our Scouting values throughout this difficult time. An inevitable consequence of a worldwide pandemic is that our numbers have declined. As an Area, we have been pragmatic about this and I am reassured to see numbers slowly creeping up as we move to face-to-face Scouting. It would appear we did not fair too badly. We even managed to open/reopen two new Groups - 1[st] Jerudong in Brunei and 1[st] Naples in Italy. We now have 828 leaders, a drop of 11% and 2,182 young people, a decline of 26%. BSO has always been very resilient and our task now must be to put ourselves in the best position to bounce back and surpass our previous membership numbers. What has been incredible is that during the lockdown, many of our young people have worked hard to gain their top awards, with 58 earning the Chief Scout’s Bronze Award, 104 gaining their Chief Scout’s Silver Award and 50 gaining their Chief Scout’s Gold Award. In addition, 15 Chief Scout’s Platinum Awards, 5 Chief Scout’s Diamond Awards, and 3 Queen’s Scout Awards were achieved. This is quite frankly amazing and has surpassed much of the rest of UK Scouting. For the Duke of Edinburgh’s International Award, our young people have continued working hard to finish off their awards and 10 completed Bronze, 10 their Silver and 5 their Gold. Behind each and every award, we must recognise the huge number of adults working behind the scenes to make sure our young people succeed and get the most out of Scouting. For a slightly different type of youth award, I was super proud to attend presentations for Scout Carl Gagnon (photo right, centre) of the 1[st] Bougival Scouts for achieving the Bear Grylls Unsung Hero Award which was awarded for showing courage in the face of adversity. Additionally, Carl was awarded the Cornwell Scout Badge. The Cornwell Badge is rarely given and presented only to individuals who show exceptional gallantry and meritorious conduct. I could not be prouder of our many achievements during what has been one of the most difficult periods of our existence. My sincerest congratulations to all those gaining top honours and well done for demonstrating your Scouting resilience. Our 2019-23 strategy has an objective to develop, support and encourage participation in the top awards (Queen Scout’s Award, Chief Scout’s Awards, Duke of Edinburgh’s Award, Scouts of the World Award, Explorer/Young Leader Belt). It’s been reassuring to see that Duke of Edinburgh International Award registrations continue to increase across the Area with several Groups receiving their licences as International Award Operators. This will enable even more of our young people to receive top awards. Looking forward to the next year, we are planning an Area-level conference early next year to refresh our 2019-23 strategy which needs to concentrate on postCovid recovery. Our strategy will remain aligned with The Scout Association’s four key areas: Growth, Youth Shaped; Community Impact and Inclusion. The aim of the conference will be to assist Area and District teams to support the Groups that have been most impacted by Covid; to recover pre-covid membership and identify parts of the strategy that need extra work. I know that we will build back, perhaps even a bit better and more robust, knowing where our challenges lie and move on together in positivity and hope. To conclude, I’d like to say thank you to two people. The first is to my friend and confidant Matt Lightfoot who served as a Deputy Area Commissioner for four years until the end of May. During this time Matt worked tirelessly for the benefit of the Area, most recently with the work to ensure post-Covid reopening guidance and processes were in-place and also kicking off our youth engagement strategy. Matt is now doing some cool stuff for the World Organization of the Scout Movement and I’m really pleased that he remains on the BSO Executive. I would like to say a second thank you to our Area Chair, Irene Orford, who was only supposed to have stayed for one year but has continued for four and is now sadly stepping down from the role. She has put many, many hours of work into supporting the Executive, myself and my predecessor Peter Dawes. I will remain forever grateful for her wise advice, guidance and friendship. She will be sorely missed. I would also like to take the opportunity to welcome our new Chair, Jane Warne, back to British Scouting Overseas. Jane’s most recent role was as District Commissioner for the Middle East and before that she was the County Commissioner for Suffolk Scouts. Jane has a brilliant track record in Scouting and I know that this key position will remain in very capable hands. Finally, I’d like to say a massive thank you to the Area Team, who have supported me endlessly throughout the year, to my Deputies Debbie, Graham and Howard (who replaced Matt), and to all the teams they manage; District Commissioners Bob, Jon, PK and Shelly; Irene our Area Chair, David, Area Secretary and Ben, our Area Treasurer. But most importantly, thank you for your dedication to Scouting and for still being there for our young people. Yours in British Scouting Overseas, ## Nathan Nathan Prince Area Commissioner **BSO - 2020/21 Audited Accounts** **Annual Accounts For year** **1[st] April 2020** **to** **31[st] March 2021** ## **AUDITED ACCOUNTS** ## **August 2021** ## British Scouting Overseas **Ben Balaam – BSO Area Treasurer** **9 Pipit Place, Upper Horsebridge, Hellingly, East Sussex, BN27 1FT. United Kingdom** **T: +44 (0)1323 842 580 M: +44 (0)7917 091 868 E: ben.balaan@britishscoutingoverseas.org.uk** **W: www.britishscoutingoverseas.org.uk Registered charity number 1151702** Page **1** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **PREFACE COMMENTS** ## **1. BSO ACCOUNT MANAGEMENT** - 1.1. **The BSO Accounts** - 1.1.1.Collated and recorded from income and expenditure which has been notified/received during the last accounting year. ## **1.2. Area Treasurer** - 1.2.1. Member of the BSO Executive Committee - 1.2.2. Ben Balaam – Appointed to the role of British Scouting Overseas - Area Treasurer on 5[th] September 2014. ## **1.3. Transactions** - 1.3.1.Instigated and implemented by the Area Treasurer on the receipt of the appropriate expense claim, being approved by the appropriate authority for expenditure approval, or in accordance with the funds holding in question i.e. TSA Membership Fees, Camp/Activity/Event accounts/Held in BSO Account on behalf of. ## **2. BSO ACCOUNT FUNDS LOCATION** - 2.1. These are held in the one Bank Account and no cash or cheques are held outside of this. - 2.2. Active Account is ‘British Scouting Overseas – Community Account’ with Barclays Bank. ## **3. FUND HOLDING CATEGORIES** ## **3.1. Unrestricted Funds** - 3.1.1. Open for general operational usage - 3.1.2. No account funds are currently held in cash, only within Bank Account and fully accounted in the Bank Statements ## **3.2. Reserved Funds for TSA Membership Fees** - 3.2.1. These are transfer funds; only transferred through the BSO account for ease of The Scout Association’s collection process and thus only recorded to agree with BSO bank statements. - 3.2.2. These are The Scout Association’s funds and would be referenced accordingly in TSA’s Accounts. - 3.2.3. These cover Headquarters collected fund receipts for Capitation and Jamboree payments and do not contribute to or influence BSO primary accounting records, in accord. - 3.2.4. _**Note:**_ Within accounts, funds are recorded collected and held over into following year’s accounts, at which time when all collections complete, the portion for HQ Membership Fees will be transferred and the Member Fees for BSO apportioned in accord. Page **2** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **3.3. Designated Funds** - 3.3.1. There are no accountancy restrictions in the application of these funds and thus pending Executive agreement can be re-accounted, if necessary, as unrestricted. ## **3.4. Designated Event Funds** - 3.4.1. BSO Account includes collection of attendance fees from participants and stage payment of funds at appropriate times to Event Organisers. - 3.4.2. Current funds held from Events during the accounting year includes: - World Scout Jamboree 2019 - Wings ## **3.5. Held Funds on behalf of others** - 3.5.1. Where funds are transferred through BSO Account towards others, these are held restricted on their behalf until claimed pending appropriate funds release approvals, in most cases applicable being restricted expenditure for designated uses only! ## **3.6. Endowment Funds** - 3.6.1. No funds held by BSO in this type of account. ## **4.0 ALLOCATIONS AND DESIGNATIONS OF 2021-22 BSO ACCOUNTS** - **4.1 2020/21 ACCOUNTS** - **4.2 DESIGNATED FUNDS HELD WITHIN ABOVE ACCOUNTS** - **4.3 RESERVED TRANSFER FUNDS** - **4.4 EVENT FUNDS CURRENT STATUS** - **4.5 BSO EVENTS SURPLUS/DEFICIT FUNDS** - **4.6 FUNDS HELD IN BSO 2020-21 ACCOUNT FOR OTHERS** - **5.0 Notes to accompany 2020-21 Financial Report** - **6.1 2020-2021 BUDGET REPORT** - **6.2 2021-22 BUDGET PLAN** - **7.0 2021-22 BSO FUNDING TARGET GUIDE** Page **3** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **4.1 2020/21 ACCOUNTS** ## **(all of the account figures are in GBP)** BSO Account opening balance _**(Note 5.1)**_ £ 106,803.01 Total income 2020/21 £ 79,592.24 Total funds received 2020/21 £ 186,395.25 Total expenditure 2020/21 _**(Note 5.2)**_ £ -119,210.01 2020/21 BSO Account’s closing balance _**(Note 5.3)**_ **£67,185.24** ## **4.2 DESIGNATED FUNDS HELD WITHIN ABOVE ACCOUNTS** ## **BSO SUPPORT FUNDS** _**(Note 5.4)**_ Opening balance Hardship Funds Young People £ 1,000.00 Adults £ 1,000.00 Jamboree – Start-up Loan Fund £ 1,500.00 Jamboree Leader Support Fund £ 2,000.00 Group Development – Start-up Grant £ 1,000.00 Emergency Fund £ 5,000.00 Opening Fund Holding £ 11,500.00 Total expenditure from Funds 2020/21 £ -411.25 2020/21 closing balance for held Support Funds **£ 11,088.75** ## **4.3 RESERVED TRANSFER FUNDS** **Transferred through to The Scout Association and not retained or covered by BSO.** TSA Capitation collected and transferred TSA 2020 Membership Fees _**(Note 5.5)**_ £82,080.50 £-82,080.50 **£ Zero** TSA 2021 Membership Fees received Before end of 2020/21 year to for carry over to 2021/22 accounts _**(Note 5.6)**_ **£ 5002.50** Page **4** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **4.4 EVENT FUNDS CURRENT STATUS** **World Scout Jamboree 2019** _**(Note 5.7)**_ Closing balance from 2019/20 £ 15,471.08 **WSJ-19 accounts status reconciled to date:** Total income was £126,929.70 Expenditure to date £-119,458.84 2019/20 Expenditures £ - 2,624.41 Sub-Account closing balance **£ 5,542.49** ------------------------------------------------ **WINGS 2020** _**(Note 5.8)**_ Opening balance £42,510.21 Refunds £ -32,616.47 Sub-Account closing balance **£ 9.893.74** ## **4.5 BSO EVENTS SURPLUS/DEFICIT FUNDS** _**(Note 5.9)**_ Events Funds opening balance £ 2,517.35 BSO WSJ-19 support surplus £ 1,463.00 Total balance £ 3,980.35 Total 2020/21 expenditure £ 1,241.06 Sub-Account Balance held = **£ 2,739.29** ## **4.6 FUNDS HELD IN BSO 2020-21 ACCOUNT FOR OTHERS** _**(Note 5.10)**_ |**St Helena Scout Group**||| |---|---|---| |For Equipment|£ 2,500.00|| |Donation for their next WSJ attendee|£ 400.00|| |**Ascension Scout Group**||| |For Equipment|£ 1,300.63|| |Donation for their next WSJ attendee|£ 400.00|| |**Northern Europe District**|£ 0.00|| |**DDC-AS&T – “Rest of the World” District(Ben Balaam)**||| |Business donation for Scouting Role use|£ 1000.00|| |Sub-Account Total||**£ 5,600.63**| Page **5** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **Notes to accompany 2020-21 Financial Report** - 5.1 Opening Balance take from BSO account Bank statement issued on 6[th] April 2020 showing the balance on 31st March 2020; this being the closing balance for prior year’s accounts 2019/20 - 5.2 Includes transfer funds for member fees payments to The Scout Association (TSA) - 5.3 Closing Balance on 31[st] March 2021 verified against BSO account Bank statement issued on 12[th] April 2021. - 5.4 These are funds set aside by BSO to cover operational requirements when called upon; they are not restricted and can be used for other use, if appropriately agreed by BSO Executive. - 5.4.1 Note that the funds are reset each year and that Events has now been separated out from this sub-account. - 5.5 This fund is collected on behalf of The Scout Association for Membership Fees and is finally recorded in their accounts. - 5.5.1 It is therefore only shown as a transfer fund within BSO Accounts and therefore is not included as part of BSO’s financial figures for Charity Commission Reporting. - 5.6 Funds listed are designated funds to be held over for 2020/21 accounts - 5.6.1 TSA Membership fees collected are restricted funds and carry over to 2020/21 financial year, all other funds held are designated but remain unrestricted. - 5.6.2 BSO Area unrestricted balance is available for budgeted expenditure planning. - 5.7 WSJ-19 funds requires final and a total reconciliation, pending final invoice(s) expected, as advised by the WSJ-19 Contingent Leader to be covered and any refunds to be made pending account details for both which £4,575.00 expected to complete the WSJ-19 subaccount also the income includes BSO contributions to be balanced at end. - 5.7.1 Any remaining balance thereafter shall be transfer into the Event Surplus/Deficit fund sub-account (Ref: 4.5) - 5.8 WINGS Event 2020 and 2021 have both been cancelled due to Covid hoever the subaccount remains live. - 5.8.1 Some refunds requested and transferred on receipt of details Page **6** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** - 5.8.2 WINGS Event 2021 has also been cancelled due to continued Covid restrictions and uncertainty - 5.8.2.1 Balance of payments made, less deposits, shall be refunded from Wings in account year 2021-22 and then all funds refunded to payees less deposits. Refunds shall only continue when WINGS refund received and with Beneficiary Bank details received. - 5.9 Sub-account has been separated to maintain a track of events charges covering their costs or not - 5.9.1 All events surplus shall be placed into this sub-account and equally deficits covered from this sub-account whilst positive. - 5.10 These funds are held in BSO Account for others on their behalf and restricted for said applications only. - 5.10.1As stated with said restrictions of use i.e. Donations for Ascension and St Helena for sole use of equipment purchase and another each for their next WSJ selected attendee. - 5.10.2Northern Europe had £104.99 held but taken towards Membership Fees payment. - 5.10.3DDC-AS&T RoW (Ben Balaam) was donated £1000.00 for undertaking of role, restricted to use by BB as wished for role held in supplement to BSO/RoW expenses - 5.11 The Budget expenditure for 2020/21’s Financial Year is shown for information only and has no direct bearing on the reported account figures. - 5.11.1This was obviously greatly reduced as a result of Covid restricting many actions that would have normally been designated and applied thus, it should be noted that many of the allocations are showing NO expenditure over the 2020-21 year. - 5.12 The Budget for 2021/22 accounts is shown for information only - 5.12.1Two changes from 2020-21 were implemented in the 2021-22 budget sheet although overall no real change financially: 1. GotoMeetings is now replaced – the £400.00 & £350.00 have now been merged for Communications Team. 2. Events Surplus/Deficit has now been separated from the Budget Sheet Ref: 4.5 above. - 5.12.2Was agreed by the Exec; at their May 2021 meeting; to hold the Budget with the above changes implemented, recognising the income from 2021/22 Member Fees will be less than the total budget figure! - 5.13 The figure shown is a guide only on potential account surplus that BSO may hold after all matters addressed. **It shall not be taken as Actual!** Page **7** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** _**The following does not form part of the statutory accounts, only budgetary comparisons and 2021/22 funding targets……..**_ ## **6.1 2020-21 Budget Sheet** _**(Note 5.11)**_ ## **BRITISH SCOUTING OVERSEAS** **BUDGET SHEET 2020-21 End of Year 31st March 2021** |**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BUDGET SHEET**
**2020-21 End of Year**
**31st March 2021**|**BUDGET SHEET**
**2020-21 End of Year**
**31st March 2021**|**BUDGET SHEET**
**2020-21 End of Year**
**31st March 2021**|**BUDGET SHEET**
**2020-21 End of Year**
**31st March 2021**|**BUDGET SHEET**
**2020-21 End of Year**
**31st March 2021**| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||| ||||||**BSO**|||||||| ||||||||
|
||||| ||||||**Development**|
**Budget**
|
**2020/21**
|
**Additional**
|**Expenditure**|**Balance**||| ||||||**Plan Header **|**Title**|**Budget**|**Income**||||| |||||||||||||| ||||||**ADULT SUPPORT**
**& TRAINING**|
_(Open)_|£2,000.00|£0.00|£0.00|||| |||||||||||£2,000.00||| |||||||||||||| ||||||**COMMUNICATIONS**|**Internet &**
**Technology**|£400.00|£0.00|£0.00|||| |||||||||||£400.00||| |||||||||||||| |||||||**GoToMeet**|£350.00|£0.00|£0.00|£350.00||| ||||||**COMMUNITY**
**IMPACT**|_(Open)_|£500.00|£0.00|£0.00|||| |||||||||||£500.00||| |||||||||||||| ||||||**REUNION & DoE**|**Gilwell Reunion**|£500.00|£0.00|£0.00|£500.00||| |||||||**DoE Leader**
**Training**|£300.00|£0.00|£0.00|||| |||||||||||£300.00||| |||||||||||||| ||||||**EVENTS**|**Funding for**
**& from Events**|
£0.00|£2,517.35|-£1,276.29|||| |||||||||||£1,241.06||| |||||||||||||| ||||||**GROWTH**|_(Open)_|£1,000.00|£0.00|£0.00|£1,000.00||| ||||||**GOVERNANCE**|**Secretarial**
**& Bank Charges**|
£350.00|£0.00|£0.00|||| |||||||||||£350.00||| |||||||||||||| |||||||**AGM**|£0.00|£0.00|£0.00|£0.00||| |||||||**Badges &**
**Clothing**|£350.00|£186.50|-£75.50|||| |||||||||||£461.00||| |||||||||||||| |||||||**Area Equipment**
**Maintenance &**
**Insurance**|£2,500.00|£0.00|-£844.91|||| |||||||||||£1,655.09||| |||||||||||||| |||||||**Area Team**
**Development**
**incl. DC/Team**
**Gathering**|
£3,000.00|£0.00|£0.00|||| |||||||||||£3,000.00||| |||||||||||||| |||||||**District Chairs**
**Meetings **||£0.00|£0.00|||| ||||||||£0.00|||£0.00||| |||||||||||||| |||||||**Expenses: -**
**Travel & other**|
£2,000.00|£0.00|-£121.09|||| |||||||||||£1,878.91||| |||||||||||||| |||||||**BSO Jamboree**
**Allowance to**
**date**|£900.00|£0.00|£0.00|||| |||||||||||£900.00||| |||||||||||||| ||||||**INCLUSIVITY**|_(Open)_|£0.00|£0.00|£0.00|£0.00||| ||||||**YOUTH SHAPED**|_(Open)_|£500.00|£0.00|£0.00|£500.00||| |||||||||||||| |||||||**Totals =**|
**£14,650.00**|**£2,703.85**|**-£2,317.79**|£15,036.06||| |||||||||||||| |||||||||||||| Page **8** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **6.2 2021/22 AGREED BUDGET** _**(Note 5.12)**_ ## **BRITISH SCOUTING OVERSEAS** **BUDGET PLAN Accounts from 1st April 2021** |**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BRITISHSCOUTINGOVERSEAS**|**BUDGET PLAN**
**Accounts from 1st April 2021**|**BUDGET PLAN**
**Accounts from 1st April 2021**|**BUDGET PLAN**
**Accounts from 1st April 2021**|**BUDGET PLAN**
**Accounts from 1st April 2021**|**BUDGET PLAN**
**Accounts from 1st April 2021**| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||| ||||||**BSO**|||||||| ||||||||
|
||||| ||||||**Development**|
**Budget**
|
**2021/22**
|
**Additional**
|**Expenditure**|**Balance**||| ||||||**Plan Header **|**Title**|**Budget**|**Income**||||| |||||||||||||| ||||||**ADULT SUPPORT**
**& TRAINING**|
_(Open)_|£2,000.00|£0.00|£0.00|||| |||||||||||£2,000.00||| |||||||||||||| ||||||**COMMUNICATIONS**|**Internet &**
**Technology**|£750.00|£0.00|£0.00|||| |||||||||||£750.00||| |||||||||||||| ||||||**COMMUNITY**
**IMPACT**|_(Open)_|£500.00|£0.00|£0.00|||| |||||||||||£500.00||| |||||||||||||| ||||||**REUNION & DoE**|**Gilwell Reunion**|£500.00|£0.00|£0.00|£500.00||| |||||||**DoE Leader**
**Training**|£300.00|£0.00|£0.00|||| |||||||||||£300.00||| |||||||||||||| ||||||**GROWTH**|_(Open)_|£1,000.00|£0.00|£0.00|||| |||||||||||£1,000.00||| |||||||||||||| ||||||**GOVERNANCE**|**Secretarial**
**& Bank Charges**|
£350.00|£0.00|£0.00|||| |||||||||||£350.00||| |||||||||||||| |||||||**AGM**||£0.00|£0.00|||| ||||||||£0.00|||£0.00||| |||||||||||||| |||||||**Badges &**
**Clothing**|£350.00|£0.00|£0.00|||| |||||||||||£350.00||| |||||||||||||| |||||||**Area Equipment**
**Maintenance &**
**Insurance**|£2,500.00|£0.00|£0.00|||| |||||||||||£2,500.00||| |||||||||||||| |||||||**Area Team**
**Development**
**incl. DC/Team**
**Gathering**|
£3,000.00|£0.00|£0.00|||| |||||||||||£3,000.00||| |||||||||||||| |||||||**District Chairs**
**Meetings **||£0.00|£0.00|||| ||||||||£0.00|||£0.00||| |||||||||||||| |||||||**Expenses: -**
**Travel & other**|
£2,000.00|£0.00|£0.00|||| |||||||||||£2,000.00||| |||||||||||||| |||||||**BSO Jamboree**
**Allowance to**
**date**|£1,000.00|£0.00|£0.00|||| |||||||||||£1,000.00||| |||||||||||||| ||||||**INCLUSIVITY**|_(Open)_||£0.00|£0.00|||| ||||||||£0.00|||£0.00||| |||||||||||||| ||||||**YOUTH SHAPED**|_(Open)_|£500.00|£0.00|£0.00|||| |||||||||||£500.00||| |||||||||||||| |||||||||||||| |||||||**Totals =**|
**£14,750.00**|**£0.00**|**£0.00**|£14,750.00||| |||||||||||||| |||||||||||||| Page **9** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** ## **7.0 2021/22 BSO FUNDING TARGET GUIDE** |**4.2**
**DESIGNATED FUNDS HELD WITHIN ABOVE ACCOUNTS**
Opening balance Hardship Funds
Young People
Adults
Jamboree – Start-up Loan Fund
Jamboree Leader Support Fund
Group Development – Start-up Grant
Emergency Fund
**4.3**
**RESERVED TRANSFER FUNDS**
Funds for carryover to 2020/21 -TSA-fees
**4.4**
**EVENT FUNDS CURRENT STATUS**
Closing balance for World Scout Jamboree 2019
Closing balance for WINGS 2020
**4.5**
**BSO EVENTS SURPLUS/DEFICIT FUNDS**
Balance held
**4.6**
**FUNDS HELD IN BSO 2020-21 ACCOUNT FOR OTHERS**
Held funds for others
**6.2**
**2021/22 AGREED BUDGET**
2020/21 Budget allocation
**ADDITIONALS:**
WSJ-23 BSO Leader support allowance
WSJ-23 Set aside to build expense fund
2020/21 BSO Account’s closing balance**_(Note 3)_**|£ -1,000.00
£ -1,000.00
£ -1,500.00
£ -2,000.00
£ -1,000.00
£ -5,000.00
£ -5,002.50
£ -5,166.78
£ -9,744.84
£ -2,739.29
£ -5,800.63
£ -14,750.00
£ -3,000.00
£-3,000.00
**£ -60.704.04**
**£67,185.24**| |---|---| **Estimated 2021/22 surplus £6,481.20** _**(Note 5.13)**_ Page **10** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 **BSO - 2020/21 Audited Accounts** **The 2020/21 Annual Accounts, together with this Financial Report, are prepared and collated for presentation to the Independent Examiner:** ## Ben Balaam **---------------------------------------------** _signature_ **Ben Balaam CEng. MSc BSc DMS CGLI MIET MCMI FIDiagE British Scouting Overseas - Area Treasurer** For and on behalf of **British Scouting Overseas** **------------------ < > ------------------** ## **AREA TREASURER’S ADDITIONAL COMMENTS** My sincere congratulations to all across British Scouting Overseas on the way you have undertaken the challenges of the past couple of years, continued with online events, challenges and with motivating Leadership throughout; we are and shall be all mutually **SCOUTING PROUD!** As said before, my Treasury workload; not seen or you’ve even considered as the most exciting aspect of Scouting; has seen a considerable financial movement increase in a very short space of time, however regrettably due to Covid uncertainties causing finances in the past year, and this coming year, heading against our Scouting aims direction with refunds having to be made, much against our Scouting objectives and goals to be increasingly active and adventurous. Let’s hope and trust a change to our future soon to get back on the ideal Scouting path of our members around our BSO world locations! This past year has obviously had its setbacks for all of us but as Scouts we shall remain positive throughout and not let it beat us down, to return stronger than before and strengthen our individual resolve, with Scouting plans for our future! I do not usually mention names, in case forget to say someone thus, I thank all whom have given their support to me and fully deserving of my thanks and appreciation. In particular to the Exec Team, Event Managers and our District Treasurers in their related role functions encompassing their annual task of collection and transfer of Member Fees and in their undertaking of local District Accounting! My best wishes and thanks to you all for this year as well as our future years of BSO Scouting together! ## Ben Balaam **British Scouting Overseas: Area Treasurer** Page **11** of **11** BB/BSO-2020-2021 Accounts/25.08.2021 l)n BSO - 2020/21 Audited Accounts Scouts Brltish Scouting O"4erseas Independent Examiner's Report to the Trustees of the BRITISH SCOUTING OVERSEAS AREA SCOUT COUNCIL I report on the accounts of the Area for the year ended 31 March 2021, which comprlse the Statement of Financlal Activities, the Balance Sheet and related notes set out on pages 3 to 9 of the BSO Accounts Report. This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees for my examination work. Respective responsibilities of Trustees and Examiner The Group's/DistricVs trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Sectlon 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed. It is my responsibility to: Examine the accounts (under Section 145 of the Charitles Art); To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145{5)(b) of the Charities Act). and To state whether particular matters have come to my attention. Basis of Independent Examlner's report My examination was carried out in accordance with the General Directlons given by the Charlty Commissioners. An examination includes a review of the accountlng records kep+ by the Area 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 statement below. Independent Ixaniiner's statement In connettion with my examination, no matter has come to my attention ( l. which gives me reasonable cause to belleve that in any material respett, the requirements: to keep accounting records In accordance with Section 130 of the Charities Art; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Att have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. * Pleose delete the words In the brackets if they do not apply Name: J£AEMY A)Z? Qualification: Address: C IS (b/H￿.￿< .£Fss.i¢ S'i O.4,( 1-É)r..N (,(4 [,) Signature Dote