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2021-03-31-accounts

Northamptonshire County Scout Council

Registered Charity No. 269735 (England and Wales)

Trustees’ Report and Financial Statements

For the year ended 31[st] March 2021

Table of Contents

Report of the Trustees ..................................................................................................................................... 3 1 Legal and Administrative Details .................................................................................................................. 4 2 Structure, Governance and Management .................................................................................................... 5 3 Objectives ..................................................................................................................................................... 8 4 Financial Review ............................................................................................................................................ 9 5 Review of the Year ...................................................................................................................................... 11 6 Independent examiner’s report to the Trustees of Northamptonshire County Scout Council ................. 13 7 Principle accounting policies ....................................................................................................................... 15 8 Statement of financial activities ................................................................................................................. 17 9 Balance Sheet .............................................................................................................................................. 18 10 Notes to the financial statements ............................................................................................................ 19 BWAISE Project Accounts .............................................................................................................................. 27 Annex 1 – Membership of the County Executive Committee and Sub-Committees .................................... 29

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

Report of the Trustees

The Board of Trustees presents their Annual Report together with Financial Statements for the year ended 31[st] March 2021. The Financial Statements have been prepared in accordance with the accounting policies set out in section 7.

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year. The Trustees have to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE TRUSTEES

Karen Tonks Chairman of the Trustees 15[th] July 2021

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

1 Legal and Administrative Details

Registered Charity Number – England & Wales: 269735 Scout Registration Number: 0145 Registered Office: Sir John Lowther County Scout Training & Activity Centre Rushton Road, Glendon, KETTERING, NN14 1QF

President: David Laing (to March 2020)

Vice-Presidents[1] : R Hasler

To April 2021: M Adams; Mrs D Askew; J R Dove FCA; Mrs P Paradine; C Wake;

T Wayman; A R Heygate DL; Mrs P Lane; J Mackaness DL; S Little The Earl Spencer; Mrs J Tice DL (to May 2019); The Most Hon The Marquess of Northampton DL.

Trustees County Executive Committee 1[st] April 2020 – 25[th] September 2021

See Annex 1

The Executive Committee exists to support the County Commissioner in meeting the responsibilities of his appointment. Members of the Executive Committee act collectively as Charity Trustees of the Scout County, and in the best interests of the members to:

Amongst other things all detailed in our Constitution[2]

The result is a wide variety of issues on the Executive agenda, either for us to debate in detail or where we have delegated to a sub-committee such as Finance and General Purposes or Centre Management and asked for their recommendations, to endorse.

The Trustees consider many issues over the year and have always been willing to support funding for initiatives which further the aims of the Scout Association and ensure the charity is carrying out its purposes for the public benefit.

The Executive Committee is supported by volunteers with expertise in specific areas including young people and adult training at both County and District levels to ensure required standards are met in respect of safety and safeguarding of both young people and adults, health and safety and inclusion.

1As part of the July 2020 Training and POR Pre-Launch check consultation Headquarters asked for feedback on the role of President and Vice President. Based on that feedback, as Presidents and Vice Presidents are honorary roles, they will no longer have training obligations. The role description was also reiterated. In October 2020 the Trustees agreed that we could and should make much more use of our President and Vice Presidents and asked the Chair to write to the VP’s and ask them if they would still like to be involved on the basis of the role description and in line with the constitution.

2 Northamptonshire County Scout Council Constitution

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

2 Structure, Governance and Management

Governing Document

Northamptonshire County Scout Council is the electoral body that supports Scouting in Northamptonshire. It is the body to which the County Executive Committee is accountable. Members of the Executive Committee must act collectively as charity Trustees of the Scout County, and in the best interests of its members to:

The Executive Committee must also:

The Executive Committee must also:

Type of governing document

The Northamptonshire County Scout Council ("The County") governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules (POR) of The Scout Association.[3]

3 The charity was established by Royal Charter dated 04 January 1912 as amended by supplemental charters dated 28 March 1949, 18 February 1959, 05 May 1967 and 19 July 1991. The charity was registered with the Charity Commission on 23 July 1975.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

How the charity is constituted

The Scout County is created and operated as an educational charity. It is an autonomous organisation holding its property and equipment and admitting people to membership of the Scout County subject to the policy and rules of The Scout Association.

Bankers: Lloyds Bank plc George Row NORTHAMPTON NN1 1DJ CCLA Investment Management Limited Senator House 85 Queen Street LONDON EC2V 6DZ Independent Examiner: Essendon Accounts & Tax Limited 3 Warren Yard, Warren Park Stratford Road, Wolverton Mill Milton Keynes United Kingdom MK12 5NW

Recruitment and appointment of new Trustees

The Trustees are appointed by Northamptonshire County Scout Council in accordance with Policy, Organisation and Rules (POR) of The Scout Association. The Trustees comprise the County Officers, and elected, nominated and co-opted members of the County Executive Committee. The elected members are chosen by ballot by the members of the County Scout Council from nominations by each of the six Districts in the County.

The Trustees come from varied backgrounds and professions. All new Trustees on the Executive Committee since 2016 have attended and been validated for “Essential Information for Executive Committee Members”. This covers an introduction to Scouting, but also provides more specific information on the responsibilities of Executive Committee Members, enabling them to carry out their role effectively. i.e.:

This training was also made available to existing Trustees.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

Organisation

The County Executive Committee has determined that certain sub-committees should be appointed to consider detailed administrative matters separately and to make recommendations and gain approval by the Committee. These are:

Details of membership are given in Annex 1

Risk Management

The Charity’s key risks are reviewed as an ongoing process by the Risk Management Committee and through regular reporting to the Trustees. All County Executive Committee members have a responsibility to identify potential risks and bring them to the attention of the County Executive, which will then be evaluated and included in the register.

The Risk Management Committee has developed a Risk Management Policy[4] for Northamptonshire County Scouts. The policy is a formal acknowledgement that risk management within the County is the responsibility of the Trustees and the aim is to ensure that Northamptonshire Scouts makes every effort to manage risk appropriately by maximising potential opportunities whilst minimising the adverse effects of risks.

The principle risks relate to the potential for financial loss within a diversified operational structure, the health and safety of our members and damage to the reputation of scouting both within Northamptonshire and nationally.

A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored by the Risk Management Committee and, through regular reporting, the Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered.

In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults, who may be expected to be involved in “regulated activity” with young people through Scouting. This process minimizes risks of contact with inappropriate persons and to safeguard the reputation of itself, The Scout Association and its members.

The Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on a regular basis. It is recognized that the nature of its work requires active acceptance and management of some risks in undertaking activities in order to achieve the Association's objectives.

4 Risk Management Policy – July 2017

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

Health and Safety Policy

The Trustees have appointed one of their number to advise and to scrutinize compliance with health and safety legislation and practice. It is the Trustees’ policy to provide scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the County complies with all the requirements of The Scout Association safety policy as laid out in POR.

3 Objectives

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:

The Scout Method

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Public Benefit

The County meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

Volunteers

The Council continues to be run by volunteers who give many hours service and without whom the Council could not function. We are grateful for their continued commitment.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

4 Financial Review

There was no change in restricted funds for the year £NIL (2020 £NIL) and an increase in unrestricted funds of £ 34470 (2020: -£12591).

Within this The Sir John Lowther Centre achieved an overall surplus of £2230 in the year (2020 – deficit: £9092). However, this figure includes ongoing refurbishment projects at the centre. A grant of £20,000 from the central County funds was made to SJLC in relation to the Amenity Block project, which will, in due course, be repaid from Fund r aising. This grant is accounted for in calculating the overall surplus. It should be noted that the Centre has benefited from Central and Local Government grants and rebates of business rates during the Pandemic and these grants have contributed to the centre’s operating surplus.

In view of the rebates receivable by the Centre the Scout Council temporarily, for a period of 6 months from August 2020, allowed Kettering Football Club (who use the sports pitches on the Centre’s grounds) a rent-free period to reflect the effect of the Covid Pandemic on sporting activity as a means of supporting local, youth-based organisations.

At 31 March 2021, restricted funds amounted to £NIL (2020: £NIL) and unrestricted funds amounted to £1052576 (2020: £1018106), of which £251900 (2020: £42048) were designated for the purposes stated in note 13.

The funds of the charity have been applied to the continuing work of the Scout Movement in Northamptonshire during the year, though this has been severely restricted during 2020/21 due to the pandemic, which saw many planned events cancelled and fairly substantial refund programmes to ensure members/ participants received their money back. The movement has maintained online contact with its members and outdoor activity where safe and within permitted guidelines.

The financial position at the balance sheet date is considered satisfactory considering the impact of the pandemic on scouting as a whole. The Covid restrictions have impacted scouting in Northamptonshire resulting in a reduced membership at the 2021 census and the need to subsidise membership contributions to the worst affected districts. This in turn has seen reduced County membership income for the coming year.

All investments held by the charity during the year are in accordance with the powers of the Trustees.

Accounting Platform

From 1st April 2019 the accounting function of Northamptonshire County Scouts was changed from a manual system, utilising spreadsheets, to a cloud accounting platform. The use of Xero, a well-known, international, industry standard cloud accounting system, has continued during 2020/21. All financial transactions for both the Sir John Lowther Centre and Northamptonshire County Scouts are recorded on this system, with the advantage of providing a reliable, secure, accessible system linked directly to the Scout Council’s bank accounts and results in benefits of transparency and accessibility of data and information together with appropriate security access to that data. The accounts have been produced using data from Xero. The County has also welcomed a new accounting firm, Essendon Accounts, who are providing valuable advice and oversight to the Charity’s accounts and providing payroll services from 1st April 2021. Essendon Accounts have also audited this year’s accounts.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

Investment Powers

There is no reference to specific investment power in the Declaration of Trust. Accordingly, the investment power of the Trustees and those applicable to charitable funds is currently a provision by the Trustee Investment Act 1961 and the Trustee Act 2000.

Investment Policy

The Trustees consider the Council has insufficient funds for them to be invested for the longer term. All funds not required for immediate use or designated purposes are held in interest bearing bank accounts. It should be noted that the interest rates available for ordinary savings investment are universally very low. This will be reviewed but in the light of other pressures resulting from the pandemic this was not considered a priority issue in 2020/21.

Funding

The Trustees are satisfied that the charity's assets attributable to each of its funds are available and adequate to fulfil its obligations in relation to those funds.

Reserves Policy

It is the policy of the charity to hold reserves in its current account that have not yet been committed or designated for any particular purpose, which should be sufficient to cover one year's expenses. An integral part of the reserves policy is the Sir John Lowther Centre, which is wholly owned and operated by Northamptonshire County Scout Council. There is now a clear provision for unforeseen circumstances, that could result in closure of the centre, that necessitates significant funds to be held, i.e. 50% of typical annual expenditure. In addition, the Northamptonshire County Scout Council has formally designated funds towards a similar reserve for County scouting and for a structured maintenance programme for the Sir John Lowther centre. Full details of these and the County’s other reserves held are shown in note 13.

The Trustees have therefore set aside sufficient reserves in order to protect the future operations of the charity from the effects of any unforeseen variations in its income stream as part of a policy of good financial management practice. These provisions will be reviewed annually.

The existing reserves provision has, of course, been tested in the past year. Despite the severely restricted operation of the centre and county scouting, the subsequent reduction in membership and support provided to groups in hardship, the reserves provision, along with the receipt of available grants and rebates, has proved robust with both Centre and County funds in a good position going forward.

Pension Statement

The Trustees employ a number of staff at the Sir John Lowther Centre. Those employees not members of an individual pension plan are automatically enrolled in a pension scheme in accordance with Government legislation. The County is a participating employer with Smart Pension Limited, 20 Eastbourne Terrace, London, W2 6LG

Policy for Remuneration of Paid Personnel

The remuneration of all paid personnel is overseen by the Finance & General Purposes Committee which reports directly to the Executive Committee.

It should be noted that as a result of the pandemic and closure of the centre two members of staff were made redundant and one member of staff resigned. The County fully utilised the furlough provisions of the pandemic, however, the ongoing restrictions meant that retaining these staff regrettably became untenable.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

5 Review of the Year

The Financial Year ending March 31st 2021 has been a roller coaster in terms of Scouting and Finances and it is hard to fully record it as part of a review.

Covid-19 stopped Scouting and other activities in their tracks, unforeseen despite a comprehensive risk register. It is a testament to all members of the County that we continued through as best we could. The Trustees in particular carried on with Committees via Zoom and turned their focus on how best to manage cancelled Scouting events and Sir John Lowther Centre bookings and maintain financial stability.

Unknown to us at the time a move to the on-line accounting system Xero and ensuring some of the Centre processes could be followed remotely meant that when possible, we could carry on managing the County business whilst social distancing and keeping safe.

The government grants for rateable properties and the furlough scheme for employees gave us a safety net financially. We still had to make some hard decisions and unfortunately some staff were made redundant.

The focus of spending moved to supporting maintaining Scouting when events could take place. Expenditure at the Sir John Lowther Centre was focussed on urgent maintenance taking advantage of the closure. In particular some significant work on the grounds including tree maintenance. We also took the opportunity to completely revamp the County Website in preparation for a new start. Thanks to Henny Cameron, David Curtis, Will Hazell and all involved.

Growth and Development has also been prioritised as it was clear that the 2021 Census would result in reduced numbers but although we recorded a 23.1% decrease based on the 2020 census this was still less than our worst-case financial forecast. As the County Commissioner noted at the time it means that over three-quarters of our membership has been retained, in what is arguably the most challenging operating year that the Scouts have ever known and we are in a strong position to re-build our membership once the opportunity allows. We fully anticipate our young people numbers to ‘bounce back’ within a year or so, but more significant has been the loss of adult leaders during the year.

Rather than completely close for the duration of Covid-19, the Sir John Lowther Centre re-opened as soon as it could with the support and hard work of everyone involved – staff and volunteers alike. Whilst one of our known risks was realised (being reliant too heavily on one commercial customer) new customers found us and have stayed. With new Covid-19 safety regimes and risk assessments to manage, the processes have got more complex and added costs, but the Centre has not become a drain on resources as initially feared but a focus for local Scouting activities and growth.

The Trustees are as ever grateful to everyone involved for their time and commitment in particular Carole Stephenson; Richard Paragreen; Greg McClean; Kelly Mercer; Lesley Chattaway; Robert Vincent; the Activities Instructors and of course the Lowther’s Knights Active Support Unit.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

The future

Plans for the Amenities Block at the Sir John Lowther Centre are progressing, planning permission was approved in October 2020 and details are being finalised so fundraising can start when the general economic outlook appears brighter.

A particular focus is stabilising those Scout Groups that have contracted the most over the previous year and progressing countywide initiatives linked to recruiting new adult leaders.

New Scout Active Support Units (SASU) have been formed and funding agreed for a range of activities including paddle sports, climbing and mountain biking which will all support the growth agenda. Plans are also underway for events home and abroad to give us something to look forward to.

Not everything will go back to how it was – meetings on Zoom worked in terms of costs and peoples time and will continue.

I am grateful to everyone involved across the County – volunteers, trustees and staff - for their

dedication and commitment to carry on regardless in a changing world, ensuring that as a County we survive and continue to move forward and develop.

Karen Tonks Chairman of the Trustees 15th July 2021

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

6 Independent examiner’s report to the Trustees of Northamptonshire County Scout Council

I report on the accounts of Northamptonshire County Scout Council for the year ended 31 March 2021, which are set out on pages 15 to 28.

This report is made solely to the Trustees, as a body, in accordance with the regulations made under Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's Trustees those matters I 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, as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of Trustees and examiner

The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the Act)) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Act;

To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

To state whether particular matters have come to my attention

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 seeks 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.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Emma Hare Essendon Accounts & Tax Limited 3 Warren Yard, Warren Park Stratford Road, Wolverton Mill Milton Keynes United Kingdom MK12 5NW

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

7 Principle accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard for Smaller Entities (FRSSE), and the Charities Act 2011 and applicable regulations.

The principal accounting policies of the charity have remained unchanged from the previous year and are set out below.

Branches

The financial statements of the charity incorporate those of all funds and branches which are governed by the terms of the Northamptonshire County Scout Council.

Incoming resources

Voluntary income

All monetary donations, gifts and grants are included in full in the statement of financial activities when receivable, provided there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.

Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement.

Voluntary help is not included as income.

Membership subscriptions are treated on a receivable basis. Any amounts received in advance of the period to which they relate are deferred to the appropriate period.

Investment income

Investment income is recognised when receivable.

Grants receivable

Grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred.

Other income

All other income is recognised on a receivable basis.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

Resources expended

Classification of expenditure

The costs of generating voluntary income comprise those costs directly attributable to generating incoming resources for the charity and includes staff costs and attributable overhead cost.

Charitable activities expenditure represents the overhead and staff costs incurred for the furtherance of the charity's objectives as stated in the annual report. Expenditure is shown gross, inclusive of any unrecoverable VAT and is charged on an accruals basis. Costs are allocated to the particular activity that directly relates to it. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. Overheads have been allocated on the basis of time spent by each staff member on a particular activity.

Governance costs represent the costs directly attributable to Trustees' meetings, such as printing, meeting and travel costs, as well as the independent examination of the charity's financial statements.

Fund accounting

Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity.

Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees. An overview of each designated fund is included in note 13 of the financial statements.

Freehold property

Freehold property is not held for investment purposes, but is an asset employed to fulfil the objects of the charity. Accordingly, it is not accounted for as an investment property.

Depreciation

Depreciation is calculated to write down the cost of all tangible fixed assets held for charity use, other than property, by the reducing balance method over their expected useful lives. The rates generally applicable are:

No depreciation has been provided on freehold land and buildings as it is the policy of the Trustees to maintain these assets in a continual state of sound repair. The useful economic lives of these assets are thus long, and the residual values so high that any depreciation would not be material.

Stocks

Stocks are stated at the lower of cost and net realisable value.

Value added tax

The charity is registered for VAT in respect of County Centre hire and shop sales only. All other income and expenditure is shown gross in these accounts.

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

8 Statement of financial activities

Unrestricted
Funds		 Restricted
Funds		 Total
2021		 Total
2020
Note £ £ £ £
Incoming Resources
Voluntary Income 1 129029 - 129029 192457
Investment Income 2 654 - 654 42
Incoming Resources From Charitable
Activities		 3 1165 - 1165 170679
Total Incoming Resource 130848 - 130848 363178
Resources Expended
Charitable Activities 4 95078 - 95078 375219
Governance Costs 4 1300 - 1300 550
Total Resources Expended 96378 - 96378 375769
Net Incoming Resources For Year 34470 34470 (12591)
Fund Balance Brought Forward 31/3/19 1018106 1018106 1030697
Fund Balance Carried Forward
31/3/2020		 1052576 1052576 1018106

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

9 Balance Sheet

2021 2021 2020 2020
Note £ £ £ £
Fixed Assets
Tangible Assets 7 798637 802091
Current Assets
Stock 10 n/a n/a
Debtors 8 12725 20246
Cash At Bank And In Hand 9 302573 497915
315298 518161
Creditors
(Amounts Falling Due Within One Year)		 11 61359 302146
Net Current Assets 253939 216015
1052576 1018106
Funds
Unrestricted:
General 12 800676 976058
Designated 13 251900 42048
1052576 1018106
Restricted 12 - -
1052576 1018106

The financial statements were approved by the Trustees on 15[th] July 2021

Karen Tonks Chairman

Glyn Timmins County Treasurer

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

10 Notes to the financial statements

1. Voluntary Income

Coronavirus Grant Income
Membership Subscriptions
Donations
County Centre Hiring
Sports Field Income
Deposits Held From Postponed Bookings
Other Income
Accounting Correction (SJLC transfers5)		 2021 2020
£ £
60331 -
54582 50978
3532 11530
1998 112100
650 1655
- 2111
7936 14383
- (300)
129029 192457

2. Investment Income

nvestment Income
Investment Income Comprises 2021 2020
£ £
Bank Interest Receivable 654
42

3. Income Resources From Charitable Activities

Unrestricted Restricted Total 2021 Total 2020
£ £ £ £
Duke of Edinburgh Award Scheme 665 - 665 7065
Mountain Activities - - - 265
CountyCub Camp - - - 7750
PAW - - - 3884
Backwoods 2019 - - - 943
Backwoods 2020 - - - 3720
ShootingCourse - - - 255
Beaveree 2019 - - - 3609
Brownsea Island - - - 50
Firefox - - - 180
World Scout Jamboree 2019 500 - 500 142958
1165 - 1165 170679

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

4. Analysis Of Total Resources Expended

Other
Costs		 Staff
costs
(note 5)		 Total
2021		 Total
2020
£ £ £ £
Charitable Activities6 70152 24926 95078 375219
Governance Costs(note 18) 1300 - 1300 550
71452 24926 96378 375769
Charitable Activities - Other Unrestricted Restricted Total
2021		 Total
2020
£ £ £ £
CountyCentre Management(note 5) 24926 - 24926 42824
Total Wages 24926 - 24926 42824
Trainingand ActivityExpenditure 434 - 434 3980
CountyCentre Premises(note 19) 46270 46270 95312
CountyOffice Costs(note 19) 13222 13222 36820
Donations 640 - 640 640
Depreciation Of Fixed Assets 3455 - 3455 4606
Sports Field And Pavilion(note 19) 3330 3330 6044
Duke of Edinburgh Award Scheme 574 - 574 8351
Mountain Activities - - - 421
CountyCub Camp2020 - - - 7750
PAW - - - 3433
Backwoods 2020 500 - 500 3108
Future Leaders Programme - - - 92
Poland 2020 513 - 513 -
YoungLeaders Weekend - - - 472
Beaveree 2019 - - - 2855
Brownsea Island 60 - 60 -
Firefox 190 - 190 -
ShootingCourse - - - 900
World Scout Jamboree 2019 - - - 154011
Hillwalking2020 - - - 340
Other CountyEvents - - - 193
Brass Monkey - - - 600
SNAPP 964 - 964 2467
Total(excl. wages) 70152 70152 332395

6 Treatment of Payment to The Scout Association: In consultation with the auditors, the role of NCSC with regard to the transfer of monies collected on behalf of TSA from members for the annual subscription to The Scout Association will that of a collection agent only. Therefore, the transfer of these monies will not be shown in the final accounts. The TSA issue an online receipt for the funds transferred to them which is retained for inspection. This note was added post AGM as agreed by the Trustees on 25[th] October 2021

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

5. Employees

2021 2020
£ £
CountyCentre Management 13151 23079
CountyWages And Salaries 5032 7561
CountyDevelopment Officer(contribution to salary) 6743 12184
24926 42824

The number of employees during the year was 6 (2020: 6). Staff consists of a part time County Centre administrator(1), a part time County Centre Supervisor (1), part time County Administrator(1), 3 part time Cleaners (2) and a Centre Maintenance Support person (0). The County Development Officer is employed by the Scout Association. No employee earned £60,000 per annum or more in the current or preceding accounting year.

6. Payments To Trustees And Connected Persons

2021 2020
£ £
Expenses Paid Out 2063 13742

No Trustee or person with a family or business connection received remuneration or benefits in the year, directly or indirectly from the charity.

Goods have been purchased from an organisation with which a Trustee has an association, the goods have been purchased at market value and at arm’s length, the committee is confident that these transactions provided no benefit to that individual.

7. Tangible fixed assets

Freehold
Property		 Fixtures And
Equipment		 Trailers Total
£ £ £ £
Cost
At 1/4/20 788273 117892 3564 909729
Assets Acquired In Year - - - -
Depreciation As At 1/4/20 - 104074 3564 107638
Depreciation Provided In Year - 3454 - 3454
Net Book Amount 31/3/21 788273 10364 - 798637
Net Book Amount 31/3/20 788273 13818 - 802091

The freehold property is shown at cost and has an insured replacement value of £1,603,533. The deeds include a restriction on the sale of the property without the permission of Tata (formerly Corus Plc.).

Registered Charity No. 269735 (England and Wales)

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Trustees’ Report and Financial Statements For the year ended 31st March 2021

8. Debtors

Debtors
2021 2020
£ £
Trade Debtors 9265 6407
Other Debtors And Prepayments 175291 12587
Inventory Asset Account7 - 1252
184556 20246

9. Cash At Bank And In Hand

2021 2020
Northamptonshire County Scout Council £ £
CountyGeneral Account 75608 313139
County– Interest BearingAccount 83297 83276
CCLA Deposit Fund 94120 93487
Lowther’s Knights SASU
Current Account 3791 2549
County Centre(SJLC)
General Business Account 45735 5188
Cash In Hand And Unbanked Cheques 22 275
302573 497914

10. Stock

Stock
2021 2020
£ £
Stock(DofE Packs) **n/a ** n/a
Stock(Wood Pellets) **n/a ** n/a
**n/a ** n/a

Registered Charity No. 269735 (England and Wales)

Page 22 of 29

Trustees’ Report and Financial Statements For the year ended 31st March 2021

11. Creditors: Amounts Due Within One Year

2021 2020
£ £
Trade Creditors 2086 182470
Deposits Received 1219 -
Deferred Income(membershipfor nextyear) 50272 54581
Accruals 5788 66684
VAT 2994 (2589)
SJLC Project8- Overspend - 1000
61359 302146

12.Funds

Unrestricted Funds Unrestricted Funds
Designated
Funds
(see note 13)		 Building
Fixed
Asset
Fund		 Equipment
Fixed
Asset
Fund		 Other Restricted
Funds		 Total
£ £ £ £ £ £
1st Apr 2020 42048 788273 12463 175322 - 1018106
Incoming
Resources		 209852 - - 130848 - 340700
Resources
Expended		 - - - (96378) - (96378)
Designated - - - - - -
Written
Back		 - - (12463) (197389) - (209852)
As At 31st
Mar 2021		 251900 788273 - 12403 - 1052576

Registered Charity No. 269735 (England and Wales)

Page 23 of 29

Trustees’ Report and Financial Statements For the year ended 31st March 2021

13. Designated Funds (Cost)

Fund As at
31/3/20		 Designated Utilised Written
back to
general
fund		 At 31st
March
2021
Development 20018 19982 - - 40000
Jamboree 20030 1970 - - 22000
ScoutingSkills For adults 1500 - - (1500) -
Celebration Event 500 - - (500) -
CountyAdult TrainingFund - 8500 - - 8500
OpportunityFund - 1400 - - 1400
CountyRunningCosts Fund - 60000 - - 60000
SJLC Fund - 60000 - - 60000
Long Term Maintenance
Fund		 - 60000 - - 60000
Total 42048 211852 - (2000) 251900

14. Capital commitments

The charity had no capital commitments at 31 March 2021 and 31 March 2020.

15. Contingent liabilities

There were no contingent liabilities at 31 March 2021 and 31 March 2020.

16. Post balance sheet events

The County Centre and scouting activity generally has been affected by the global Corona Virus pandemic. This has resulted in the closure of the County Centre with significant impact on use/hire of the centre and the refund of monies paid as a deposit for scouting activities. Staff at the centre and county have been subject to the Government furlough scheme and subsequently some staff have been made redundant. Face to face scouting activity has been severely restricted post-lockdown and the impact on future membership has yet to be established.

17. Controlling related parties

The Trustees are the charity's controlling related party by virtue of the trust deed.

18. Governance costs - Independent examiner's remuneration

Amounts paid to the charity’s independent examiner for the year were as follows: 2020 - £550 2021 - £1300

Registered Charity No. 269735 (England and Wales)

Page 24 of 29

Trustees’ Report and Financial Statements For the year ended 31st March 2021

19. Other Costs

2021 2020
£ £
County Centre Premises Costs(note 4)
Purchases For Resale 1252 2858
Bank Charges 102 157
Business Rates(less abatement) (471) 5108
Communications 585 795
Printing,Stationery,Postage 256 627
Health SafetyAnd Security 1368 3725
CleaningAnd Janitorial 840 5802
Catering (equipment) 4 1611
Staff - Mileage - 2248
Staff Costs - Other - 566
Insurance 9519 9151
Laundry - 3477
Water (159) 1478
Maintenance 14320 19542
Buildings And Facilities Upgrade - 11000
Coffee Bar Refurbishment - 691
HeatingAnd Lighting 5687 16166
Unfound Bills - 14
Bad Debts Provision 79 -
Activities Expenditure 265 3180
Licences 61 2773
Office Equipment 584 1488
Lowther’s Knights 5208 2708
Donation to Lowther’s Knights - 190
AmenityBlock 6099 625
Deposits Held Against Cancelled Bookings - Returned 670 (670)
Totals 46270 95312
2021 2020
£ £
Sports Field & Pavilion(note 4)
Rates (497) 1928
Heat And Light 1322 2608
Water 147 425
Maintenance 2358 1083
Totals 3330 6044

Registered Charity No. 269735 (England and Wales)

Page 25 of 29

Trustees’ Report and Financial Statements For the year ended 31st March 2021

19. Other Costs Continued

2021 2020
£ £
County Office Costs(note 4)
Media - 274
Printing,Postage,Stationery 20 21
Insurance 1433 859
Bank Charges 79 185
TravellingAnd Admin Expenses Reimbursed 2063 13743
CountyAdmin Mileage - 43
CountyCelebration Events(AGM/St George’s Day) 197 4150
Sundries(SJLC transfers)9 355 300
Website 180 304
CountyDevelopment Costs 5251 1282
Xero Cloud AccountingFees 237 204
Accountancy 1800 -
Equipment - 3390
Regional Fund Contribution - 1500
Executive And Sub-Committee Expenses 210 565
Rebates agreed at F & GP 1397 -
Loan to SJLC(improvement works) - 10000
Totals 13222 36820

9 2020 - Accounting error (no contra entry in Xero) – corrected in voluntary income – note 10.

Registered Charity No. 269735 (England and Wales)

Page 26 of 29

Trustees’ Report and Financial Statements For the year ended 31st March 2021

BWAISE Project Accounts

In 1995 the Northamptonshire Scouts Bwaise project began which established a link between Northamptonshire Scouts and Outspan School, a small school in the slum area of Kampala called Bwaise. This project continues to the current day.

One of the early initiatives was the ‘sponsorship of education’ for the pupils who attended Outspan school. The initiative was seized upon locally and a significant number of children have been sponsored by individuals (both connected to Scouts and otherwise) and Scout Groups.

As the school has prospered, directly because of the links created by the Northamptonshire Scouts Bwaise project, Outspan School has developed a nursery section and a linked secondary school at Namulonge outside of Kampala. This development has allowed the sponsorship of students for longer at different linked establishments and onto further/higher education.

Registered Charity No. 269735 (England and Wales)

Page 27 of 29

Trustees, Report and Financial Statements For the year ended 31st March 2021 ndp Forts (rfl from .04. 3LOUO Total Funds F¥Trds Fwds Furth L•5tYear Notthe Bwatsg F4lky4th1 nsornN kncome Aqcql sure of ReswvE & TM51erol Fwld 4.642 Sutstv 336 336 5.142 Prkrtln ebshe Costs tITbF S k Fees trthn P•ym•its DI￿1 looutspan Prknary SwJn50rsNp DlreLtto IM5pan Prfmary 4J13 4913 oji 4.613 Dwtkn toasslstxtthxl dueto effectCTrld 19 9M Tgrul 944 ents 336 ASTrnrthbeNw fvr*Js A6 lart TrrvJ 6,765 -1176 4.630 5tst¢mwrt ola5xtsand hbths•tthe olthe Total Flmds L4St V•4r Natwest Bathk CwrertAttount I kcouN 4638 2A63 rthlca5hfv￿5 7JOI 4.63 IA63 4589 65 LIWIII Registered Charity No. 269735 IEngland and Wale51 Page 28 of 29

Trustees’ Report and Financial Statements For the year ended 31st March 2021

Annex 1 – Membership of the County Executive Committee and Sub-Committees

County Executive Committee: 1st December 2020 - 25th September 2021 County Executive Committee: 1st December 2020 - 25th September 2021 County Executive Committee: 1st December 2020 - 25th September 2021 County Executive Committee: 1st December 2020 - 25th September 2021 County Executive Committee: 1st December 2020 - 25th September 2021
Name Position
Basis
From
To
Karen Tonks Chair Ex-Officio
08/09/2016
Dean Smith CountyCommissioner Ex-Officio
01/09/2016
Lesley Chattaway CountySecretary
Ex-Officio
28/09/2019
Glyn Timmins CountyTreasurer Ex-Officio
01/04/2019
Vacant DeputyTreasurer Ex-Officio
Rebecca Brightwell CountyYouth Commissioner Ex-Officio
13/11/2019
Mark Mulcahey Nominated
12/01/2017
Richard Paragreen Nominated
01/05/2003
HennyCameron Nominated
08/09/2016
Anna Swann DeputyChair Nominated
29/09/2018
Samantha Longhurst Nominated
01/12/2020
David McInally Nominated
28/09/2019
Fred Harris District Rep- Nene Valley Elected
28/09/2019
John Driver District Rep- Daventry Elected
28/09/2018
Mike O'Connor District Rep- Grafton Elected
29/09/2018
Caroline Jewell District Rep- Wellingborough Elected
01/12/2020
Ian Malcomson District Rep- Northampton Elected
28/09/2019
TonyFilsak District Rep- Glendon Elected
10/09/2015
Alisdair Rolt Youth Rep Elected
28/09/2019
Ben Brooks Youth Rep Elected
01/12/2020
Bob Peden DeputyCountyCommissioner Co-Opted
29/09/2018
Gillian Dowling DeputyCountyCommissioner Co-Opted
29/09/2018
Scott Tyrell Safetyin ScoutingCo-ordinator Co-Opted
14/03/2019
Lee Jones Deputy County Commissioner Invited
25/04/2018
Finance & General Purposes sub-Committee
From
To*
Anna Swann Chair 29/09/2019
Judith Hazell 01/10/2017
John Rudge 01/10/2017
Samantha Longhurst DeputyChair 29/09/2019
Rebecca Brightwell County Youth Commissioner 16/06/2021
Centre Management Committee
From
To*
David McInally 29/09/2018
Carole Stephenson 01/10/2017
John Rudge 29/09/2018
Richard Paragreen 01/10/2017
Alisdair Rolt 16/07/2020
Risk Management Committee
From
To*
Henny Cameron 01/03/2017
County Appointments Advisory Committee
From
To*
Steve Graves Chair 27/10/2016
Carole Stephenson Secretary 27/10/2016
John Rudge 13/04/2017
Gillian Dowling 13/07/2017
Alisdair Rolt 06/11/2019
HennyCameron 01/06/2018
Patrick Richardson 13/04/2017
Rosemary Verner 11/04/2019
Amenities Block Project Implementation Team~
From
To
David McInally Chair 01/04/2019
Dean Smith 01/04/2019
Richard Paragreen 01/04/2019
GregMcClean 01/04/2019
Samantha Longhurst 01/04/2019
Amenities Block Fundraising Team~
From
To
David McInally Chair 01/04/2019
Dean Smith (ex-officio) 01/04/2019
Samantha Longhurst 01/04/2019
* The CountyChairman,CountyCommissioner and CountyTreasurer also sit on these committees
~ These sub-committees report into CMC and F&GP

Registered Charity No. 269735 (England and Wales)

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