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NORTH LONDON SCOUT DISTRICT
Inde￿ndent Audltor's RÈportto th*Trusttss of North London Scout District
Page 5
In prep8rlng the financlal statemonts, tho Twstee8 are responsible for assessing the Charity's ability to
ontinue as a going conc8rn, disclosing, 8$ applicable, matters related to going ¢oncern and using the
going concem basis of accounting unless the Trustees either intend to liquidate the Chartty or to cease
operations, or have no realistic alternative but to do so.
Audltorfs r•sponslbllltl•s for th• audlt of the financial statements
We have been appointed as auditor und8r sèction 1443 of the Charities Act 2011 and report in
accordance with regulations made under section 154 of that Act.
Our objectives are lo obtain reasonablg assurance about whether the financial statements as a whole
are free from material misstatement. whether du& to fraud or èrmr. and to issu6 an auditors report that
indudes our opinion. Reasonable assurance is a high level of assurance, bul Is not a guarantee that
an audit conducted in accordance with ISAS (UK) wll always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if. individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users tsken on
the b8s1s of these finana81 $18temenls.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, lo delect material misslalements in respect
of Irregularities, including fraud. The spedfic procedures for thSs engagement and the extent to which
these are capable ol detecting irregularities. Including fraud is detailed below..
DIscus8ions wlth management, indud5ng ¢onskler8Uon of knovm or suspected irn818nces of not
complianca wth laws and regulations and fraud..
Evaluation of the effectiveness of managemants contrds dÈsignad to prevent and dÈtect irregukrities;
gnd
Identi￿ng and testing signthcant manual joumal entries and reviewing assumptions and judgements
made by management in makn'ng signrficanl actsjunting eslimales.
Because of the inherent limitation8 of an audit, there is a risk that we wtll not detect all i￿egularitieS,
including those leading to a material m(sstalemenl in the finan￿al statements or non-complianc& with
regulation. This risk In￿eaSe$ moTe that compliance wtth a law or regulation is removed from tre
events and transactions reflected in the finanual statements. as we will be less likely to become aware
of instances of non-complian￿. The risk is also greater regarding irregularities occurring due to fraud
rather than e￿Or. as fraud involv8s intentional concealment. forgery. collusion, omission or
misrepresentation.
A further descriplon of our ￿SpOnsibl1]tieS is available on the FSnancial Reporting Coundl's website at..
https'.Ilww.frc.org.uklOur-WorkJAudiUAudil-and-assurancelStandards-and-guidance/Standards-and-
guidanc&for-auditor51Auditors-responsibilthes-for-auditlDescription-of-audilorB-responsibilities-for-
8udit.88px. This description forms part of our auditols report.
Use of our report
This report is made solely to the Charity's Trustees. as a body. in accordancewith Part4 of the Charities
(Accounts and RepoTtsI Regulations 2008. Our audit work has been undertaken so that we might state
to thts Charity's Trusloas thoso matters wo ar¢ rèquired lo slate to them in an auditorfs report and for
no other purpose. To the fullest extent parmitted by law. w6 do not acc&pt or assum8 r8sponsibllity to
8nyone other than the Charity and Ihg Gharity's Trustees as a body, for our audit work, for this report,
or for the opinions we have formed.
NA Assoclates LLP
Chartered Certified Accountants
statutory Auditor
Woodgate Studlos, 2-8 Games Road. Cockfosters. Hertfordshire, EN4 9HN
Date..
NA Asso(#ates LLP is aligible to 8Ct as an auditor in terms of secbon 1212 ofthe Companies Act 2006

|||||Unrestricted|Funds|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|---|---|---|
|||||General|Designated||||
||||||||2020|2019|
||||||||E|E|
|Incoming Resources (Notes||28 3)|||||||
|Income and endowments|from:||||||||
|Donations<br>and legacies||||68,721|29,746|0|98,467|54,146|
|Charitable<br>activities||||12,910|963|0|13,873|184,408|
|Other trading<br>activities||||20,618|4,318|0|24,936|140,408|
|Investments||||24,609|0|0|24,609|28,204|
|Other||||138||0|138|3 664|
|Total||||126,996|35,027|0|162,023|410,830|
|Resources expended<br>(Notes||4-6)|||||||
|Expenditure<br>on:|||||||||
|Raising funds||||7,921|0|0|7,921|66,033|
|Charitable<br>activities||||186562|63511|0|250 073|462 232|
|Total||||194,483|63,511|0|257,994|528,265|
|Net income I(expenditure)||before||(67,487)|(28,484)|0|(95,971)|(117,435)|
|investment<br>gains I(losses)|||||||||
|Net gains I(losses) on investments|||(Note 8.1)|70.991||0|70,991|198,853|
|Net income I(expenditure)||||3504|28484|0|24 980|81 418|
|Net movement<br>in funds|||||||||
|Reconciliation<br>offunds:|||||||||
|Total funds<br>brought<br>forward||||3,167,895|55,664|12,137|3,235,696|3,154,278|
|Total funds carried forward||||3,171,399|27,180|12,137|3,210,716|3,235,696|





## 

## 

||||Unrestricted<br>Funds<br>General<br>Designated|Unrestricted<br>Funds<br>General<br>Designated|Restricted|TOTAL<br>2020|TOTAL<br>2019|
|---|---|---|---|---|---|---|---|
|Fixed assets||||E||||
|Tangible assets||7|1,665,915||0|1,665,915|1,619,214|
|Investments||8.1|1,347,766||0|1,347,766|1,276,775|
|Total fixed|assets||3,013,681||0|3,013,681|2,895,989|
|Current assets||||||||
|Stocks<br>Debtors<br>Investments<br>Cash at bank and in hand<br>Creditors: amounts<br>falling due within||9<br>10<br>8.2<br>11|14,553<br>19,420<br>94,841<br>77,795<br>206,609|0<br>4,916<br>22,264<br>0<br>27,180|0<br>0<br>12,137<br>0<br>12,137|14,553<br>24,336<br>129,242<br>77,795<br>245,926|13,460<br>14,603<br>278,633<br>131,291<br>437,987|
|one year||12|(48,891)||0|(48,891)|(98,280)|
|Total assets less current liabilities|||157,718|27,180|12,137|197,035|339,707|
|Net Assets|||3,171,399|27,180|12,137|3,210,716 3,235,696||
|Funds ofthe Charity||||||||
|General<br>Unrestricted<br>Designated<br>Unrestricted<br>Restricted<br>Total funds||3,171,399<br>13<br>0<br>14<br>0<br>3,171,399||0<br>27,180<br>0<br>27,180|0 3,171,399 3,167,895<br>0<br>27,180<br>55,664<br>12,137<br>12,137<br>12,137<br>12,137 3,210,716 3,235,696|||






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|NORTH LONDON SCOUT|NORTH LONDON SCOUT|NORTH LONDON SCOUT|DISTRICT|||Page 11|
|---|---|---|---|---|---|---|
|Notes to the accounts||for|the year ended 31 December 2020||||
|(continued)|||||2020|2019|
||||||f|f|
|3|Donations|and|legacies||||
||Membership<br>subscriptions|||/ grants|59,400|59,855|
||Less paid to HQ||/ County||(59,400)|(59,765)|
||Net included<br>in||resources|expended||90|
||Donations|/ Grants|||35,015|600|
||Job Retention<br>Scheme grants||||18,346|0|
||Contribution|to|repairs||0|0|
||Gift in kind|- work on trees|||15,360|17,300|
||||||68,721|17,900|
||Restricted|fund|||0|0|
||Designated|funds Explorers|||29746|36246|
||||||98,467|54,146|
||Charitable|activities|||||
||Sectional events||||1,655|3,663|
||Scout Park|camping<br>and activities|||8,475|44,966|
||Rammey<br>Island||||2780|1 968|
||||||12,910|50,597|
|Designated||funds|Explorers||963|133811|
||||||13873|184408|
||Other trading||activities||||
||Hire charges for functional|||fixed assets|13,987|66,751|
||Vending<br>machine||||294|1,907|
||Uniform/badges||shop sales||6,337|25,781|
||Pantomime||||0|14,847|
||||||20,618|109,286|
||Designated|funds Explorers|||4,318|31,122|
||Restricted|funds|||0|0|
||||||24,936|140,408|
||Investment<br>income||||||
||Bank interest|||||1,165|
||Dividends||||609|2,980|
||Property<br>rent||||24,000|24,000|
||Sundry||||0|0|
||||||24,609|28,145|
||Restricted|funds|||0|59|
||||||24,609|28,204|





||NORTH<br>LONDON SCOUT DISTRICT|NORTH<br>LONDON SCOUT DISTRICT|NORTH<br>LONDON SCOUT DISTRICT|NORTH<br>LONDON SCOUT DISTRICT||Page 12|
|---|---|---|---|---|---|---|
||Notes to the accounts||for the year ended 31||||
||December 2020 (continued)||||||
|4|Resources expended||||2020|2019|
||||||F||
||Raising funds||||||
||Shop purchases||||3,838|24,404|
||Letting fees||||3,902|3,456|
||Pantomime||||0|26,019|
||Vending<br>machine stock||||181|1,677|
||||||7,921|55,556|
||Designated<br>expenses||||0|10,477|
||||||7,921|66,033|
||Charitable<br>activities||||||
||Section events/District|camp|||994|22,733|
||Legal fees||||2,139|2,425|
||Training costs||||0|632|
||Staff costs||||74,282|66,802|
||Advertising<br>8 marketing||||0|250|
||Computer<br>8 OSM costs||||2,816|2,658|
||Subscriptions<br>(voluntary||income note 3)||0|0|
||Property expenses||||58,869|155,217|
||Property services Holloway|||Road|5,380|4,440|
||Rammey<br>island rent||||1,213|893|
||Insurances||||17,300|15,217|
||Printing<br>postage and stationery||||314|495|
||Telephone<br>& internet||||3,110|2,969|
||Audit and Accountancy||expenses (see below)||10,216|2,920|
||DC expenses<br>travelling||etc.||110|2,322|
||General expenses||||612|1,363|
||Equipment<br>maintenance||||4,777|11,619|
||Credit card and bank charges||||768|931|
||Grants||||262|3,000|
||Depreciation||||3,400|3,266|
||||||186,562|300,152|
||Designated<br>funds Explorers||||63,511|161,990|
||Restricted<br>funds||||0|90|
||||||250,073|462,232|



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## 

|6|Staff costs||||2020|2020|2019||
|---|---|---|---|---|---|---|---|---|
||||||F||E||
||Gross salaries and|benefits|in|kind|70,272||62,987||
||Staff training etc.|||||0|414||
||Pension|||||2,750|2,249||
||Employers<br>National|Insurance||||1,201|1,152||
||||||74,223||66,802||
||Average<br>number<br>of full time equivalent<br>employees —3(2019 —3). No employee<br>earned more than F60,000.||||||||
|7|Tangible fixed assets||||||||
||||||Land &|Equip.|Total||
|||||Buildings||F&F|2020|2019|
||||||F.|||F.|
||Brought forward||||1,588,033|99,073|1,687,106|996,930|
||Additions||||47,285|2,816|50,101|690,176|
||Disposals|||||(7,560)|(7,560)||
||Balance carried forward||||1,635,318|94,329|1,729,647|1,687,106|
||Depreciation||||||||
||Balance brought|forward|||0|67,892|67,892|64,626|
||Charge for the year||||0|3,400|3,400|0|
||Disposals||||0|(7,560)|(7,560)|3,266|
||Balance carried forward||||0|63,732|63,732|67,892|
||Net book value||||||||
||Brought forward||||1,588,035|31,181|1,619,216|932,304|
||Carried forward||||1,635,318|30,597|1,665,915|1,619,214|





## 

||(continued)|(continued)||||Pag|e 14|
|---|---|---|---|---|---|---|---|
|8.1|Fixed asset investments||||Investment|Total||
||||Listed||Properties|2020|2019|
||||E|||E||
||Carrying|(market) value at||||||
||beginning|ofthe year|726,775||550,000|1,276,775|1,709,326|
||Additions|at cost /||||||
||Withdrawals|||0|0|0|(631,404)|
||Net gain|/ (loss) on revaluation|70|991|0|70991|198853|
||Carrying|value at end of year|797,766||550,000|1,347,766|1,276,775|



## 

|urrent asset investmen|ts|||
|---|---|---|---|
|||2020<br>F|2019<br>f|
|COIF Deposit Accounts|District|118,791|268,210|
|Coiling<br>/ Samaritan||5,183|5,170|
|Eric Lark||5,268|5,253|
|||129,242|278,633|
|ck||||
|||2020|2019|
|||E|E|
|Badges and shop miscellaneous||14,553|13,460|



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|editors<br>and accruals|||
|---|---|---|
||2020|2019|
||E||
|Money held on behalf ofgroups|741|809|
|Taxation and social security|840|1,228|
|Other creditors|47,310|96,243|
||48,891|98,280|



||Balance|Incoming|Outgoing|Balance|
|---|---|---|---|---|
||brought|||carried|
|Explorer Units|forward|||forward|
|Wild Wolf|23,438|32,158|46,561|9,035|
|Tottenham|3,928|2,717|2,661|3,984|
|Highgate<br>/ Hornsey|21,243|(5,063)|7,306|8,874|
|Kings Cross|2,927|2,393|1,199|4,121|
|Seventurers|310|885|1,034|161|
|Andromeda|1,784|22|483|1,323|
|Argo|2,034|1,915|4,267|(318)|
||55,664|35,027|63,511|27,180|



||Balance|Incoming|Outgoing|Balance|
|---|---|---|---|---|
||brought|||carried|
||forward|||forward|
||||E||
|Eric Lark Memorial|4,463|0|0|4,463|
|Samaritan/Coiling.|5,084|0|0|5,084|
|Skip Adams|2,590|0|0|2,590|
||12,137||0|12,137|





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|||Fixed|Investments|Net Current|Total||
|---|---|---|---|---|---|---|
|||||Assets|||
|General|Fund|1,665,915|1,347,766|157,718||3,171,399|
|Designated||0|0|27,180||27,180|
|Restricted||0|0|12,137||12,137|
|||1,667,197|1,347,766|197,035||3,210,716|





## 

||||Unrestricted|Funds|Restricted|TOTAL|
|---|---|---|---|---|---|---|
||||General|Designated|||
|||||||2019|
|||||||F|
|Incoming<br>Resources|||||||
|Income and endowments|from:||||||
|Donations<br>and legacies|||17,900|36,246|0|54,146|
|Charitable<br>activities|||50,597|133,811|0|184,408|
|Other trading<br>activities|||109,286|31,122|0|140,408|
|Investments|||28,145|0|45|28,204|
|Other|||3,664|0|0|3,664|
|Total|||209,592|201;179|59|410,830|
|Resources expended|||||||
|Expenditure<br>on:|||||||
|Raising funds|||55,556|10,477|0|66,033|
|Charitable<br>activities|||300,152|161,990|90|462,232|
|Total|||355,708|172,467|90|528,265|
|Net income I(expenditure)||before|(146,116)|28,712|(31)|(117,435)|
|investment<br>gains I(losses)|||||||
|Net gains<br>/ (losses) on investments|||198,853||0|198,853|
|Net income I(expenditure)|||52 737|28712|31|81 418|
|Net movement<br>infunds|||||||
|Reconciliation<br>offunds:|||||||
|Total funds<br>brought<br>forward|||3,115,158|26,952|12,168|3,154,278|
|Total funds carried forward|||3,167,895|55,664|12,137|3,235,696|