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2021-03-31-accounts

Scouts Brent Distrirt Annual Report 2020 - 2021 Brent District Scout Council Charity No. 271413

Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Introduction

As Scouts, we believe in preparing young people with skills for life. We bring communities together and contribute to society. Above all, we aim to build better futures.

This report demonstrates how we did this during the year from 1[st] April 2020 to 31[st] March 2021.

Our purpose and method

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society. In partnership with adults, young people take part in fun indoor and outdoor activities. They learn by doing, by sharing in spiritual reflection and by taking responsibility. They make choices, undertake new and challenging activities, and they live their Scout Promise.

The District Scout Council’s Trustees have a duty to report on the Council’s public benefit in their Annual Report. We have assessed our aims, activities and charitable objectives, which are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens, and as members of their local, national and international communities.

We believe that we have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship and community development. The Scouting Movement complies with two key principles set by the Commission regarding public benefit:

1. Identifiable benefit

The way in which Scouting is carried out helps young people in their personal development, empowering them to make a positive contribution to society; this benefit is directly linked to the Purpose of Scouting.

2. Public benefit

Scouting is a national movement open to young people aged 6-25 and to adults. Full membership is restricted to young people and adults who are willing to make the Scout Promise. The District enables those in poverty to benefit from Scouting; while the District charges a subscription to its members, the benefits of Scouting are not constrained by a member’s ability to pay. The District has arrangements to waive subscriptions, fund uniforms and subsidise activities so that young people are not excluded from activities if they face financial difficulties.

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021 District Commissioner

A Scout is never taken by surprise he knows exactly what to do when anything unexpected happens.

Robert Baden-Powell

This year has been full of the unexpected, but as we should, we have done our best to continue scouting.

The covid pandemic has affected us all in many ways at work, in education and our social lives. For some there will be long lasting changes and we mourn the loss of loved ones.

It was fortunate that we had already started to use online video calling for some of our district meetings giving our groups access to the technology to deliver online scouting. This was further advanced with support, programmes and events from both Greater London Middlesex West Scout County and The Scout Association.

Our District Events calendar was very different but still started off with our St. George’s Day Awards Event, our first entry into online scouting with a memorable (or not) rendition of the National Anthem.

Members took part in; Easter Eggstravaganza Camp at Home, The Hike to the Moon, The Virtual Animal Adventure, The Great Indoors Weekender, and ELEVATE.

Given all the changes to scouting, it is unsurprising that we have not reached out goals for top awards this year. However, I must congratulate those that did, using inventive ways to fulfil the requirements of the Chief Scout’s Award.

As 2021 started the County Commissioner approached me to discuss the restructuring of districts in the northeast of the county. During January & February we held consultation discussions with our membership and with members in the other district affected.

It is evidence of the County’s support for our vision and drive to grow scouting that they asked us to take on a wider geographical area and the management of groups previously in other districts.

Following this process, the trustees of Willesden District Scout Council agreed to change our name to Brent District Scout Council, this aligns us with the Borough Council with advantages for co-operative working. With this we also welcome new members to our district who are excited to join our journey to offer scouting to more young people in The London Borough of Brent.

We must now look to the future, there are already signs that the demand for outdoor activity and what scouting has to offer will be greater than we have seen in recent years.

Do your best!

David Kitchen

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

District Chair

The Covid-19 pandemic has challenged the Scouting movement to adapt and accommodate change at an unprecedented rate. At the beginning of April 2020, under full lockdown, groups had to re-invent themselves and developed a virtual offering that could be delivered remotely. Little did we know that this would be the case for the whole of 2020/2021 year.

Although this was a struggle for many leaders, scout programmes were re-designed, and most groups managed to deliver some elements of scouting to our members at a time when they desperately needed our support. The significant impact of Covid and the temporary suspension of face-to-face scouting dramatically impacted membership numbers and especially our fledgling new groups. The District and its Development Officer continued to support groups throughout this difficult time.

The Scout Association have always focused on the safety of our membership and instituted a system of risk assessments linked to making scouting Covid secure. The Trustees also reviewed and have enhanced the oversight of health and safety procedures and risk assessments at group properties under a new task group headed by the District Secretary. A grants application process for urgent work has also been established.

The District met virtually and despite some IT challenges has continued to develop under fresh impetus from our District Treasurer (Frank) and Secretary (Giles) within a framework developed by our District Commissioner. Properties currently being managed by the District continued to be maintained with Trevor taking the lead, supported at the Randall Avenue site by David and Thomas.

As highlighted within the District Treasurers report our income from lettings evaporated overnight, but Covid grants and the furlough scheme have ensured the District financial position remains solid and positioned to assist individual groups where difficulties were identified, while fully funding the District and County membership fees for some groups.

We remain focused on the objective of strengthening and broadening the support network at all levels and develop our young leaders to ensure future sustainability and membership growth within existing and new groups.

Personally, I would like to thank all the amazing and committed people that together contribute to scouting across Brent. Over the course of the year David, our District Commissioner, has worked hard to support groups and develop a framework and strategy for scouting in Brent, while accessing innovative opportunities which are highlighted in his report.

Within the Executive, I would like to thank David, Derek, Frank, Giles and Trevor who have spent an immense amount of time and energy supporting Scouting across the District, establishing a more robust Executive structure with the financial and administrative disciplines and procedures to support our growth and development strategy in the future.

Frank has amazing enthusiasm and has transformed the financial reporting of the District and is actively supporting groups to establish more robust financial disciplines. Giles has also upgraded the recording and organization of District meetings while making a significant impact to the debates over risk assessments and strategy. Trevor’s legendary energy and passion for scouting remains unabated and we are deeply indebted to his practical advice, insight, and humour at Executive meetings. Theresa, Lorraine, Wayne, Hugh, James, Matthew, and Denise all contributed to keeping the District Executive moving forward and supporting scouting through a very difficult time.

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Sadly, we said a final farewell to Ted Peck, who passed away early February, a great supporter of scouting and of Willesden District where he was Chair for many years. He will always be remembered with fondness and gratitude for his contribution to the District.

As the year drew to a close the County announced a re-organization of Districts to align closer to local authority boundaries. After consultation with existing Willesden groups the Trustees embraced this change and have worked hard to prepare for the transition of Willesden District into Brent District. We welcome the 8th Kenton and Dragons Explorer Unit and the addition of the 1st Kingsbury scout site to form the new Brent District from April 2021. A Brent Plan has been developed and we are both excited and look forward to implementing this over the next two years.

As a youth movement we have been challenged to adapt and evolve at an unprecedented rate in the context of the Covid-19 pandemic. The “blended” scouting and virtual meetings across 2020/21 have been very different but in true scouting spirit our leaders have risen to the challenge. We have only been able to achieve this through the support of the local community, leaders and volunteers and I would like to acknowledge and thank everyone who has contributed to scouting across Willesden District.

Martin Beard (Dec 16, 2021 15:55 GMT)

Martin Beard

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Youth Awards

The awards that we give to our Youth members represent the culmination of significant activity within our youth sections. There are awards in all sections allowing young people to progress through The Chief Scout’s Bronze Award (Beavers), Silver (Cub), Gold (Scouts), Platinum (Explorers), Diamond (Explorers) and The Queen’s Scout Award (Explorers and Network).

In our 2020-2023 Growth & Development Plan we have a single aim that:

More young people in Brent will achieve the Chief Scout’s Awards and the Queen’s Scout Award.

Given that we are only at the end of first year of this plan we didn’t expect significant results. However, covid has clearly had a significant effect on scouting which has also reduced achievement here. The 28[th] Willesden should be particularly congratulated for the achievement detailed below.

Award Name
Section
Chief Scout’s
Gold Award		 Elsie Ampofo
28thWillesden
Esme Lott
28thWillesden
Isla Culmer-Jenkins
28thWillesden
Rhys Heal
28thWillesden
Charlie Watts
28thWillesden
Christian Lambert
28thWillesden
Ruby Blindheim
28thWillesden

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

----- Start of picture text -----
Awards per Year Comparison
20
18
16
14
12
10
8
6
4
2
0
2018 2019 2020 2021
Bronze Silver Gold Platinum Diamond Queen's
----- End of picture text -----

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Adult Awards

Wood Badge

Since September 1919 adult volunteers in the Scouts have been awarded the Wood Badge on the completion of their leader training. The basic badge is made up of two wooden beads worn at the end of a leather lace.

Name Role Section
Bob Cox Group Scout Leader 20thWillesden
Marcin Dziura Assistant Scout Leader 28thWillesden
Matt Funnell Group Scout Leader 25thWillesden
David Kitchen District Commissioner
Ian Rouse Scout Leader 28thWillesden
Dominic Somerville Scout Leader 20thWillesden
Huma Syed Assistant Cub Scout Leader 28thWillesden

Chief Scout’s Length of Service Awards

Length of service awards are available to Members and Associate Members of the Association with eligible roles that accrue service, uniformed or not.

Award Name
Role
5 Years Haseena Ismail
BSL, 27thWillesden
Matt Funnell
GSL, 25thWillesden
Christian Rouffaert
Treasurer, 20thWillesden
Huma Syed
ACSL, 28thWillesden
Alam Udin
20 Years Tom Doyle
CSA, 28thWillesden

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Good Service Awards

None of these were awarded during the year. It would be great to see nomination for these in future years.

Nominations can be made through our District website:

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Membership

2020 2020 2021 2020 v 2021
Male
Female
Total		 Male
Female
Total		 Male
Female
Total
Youth membership
Beaver scouts 62
43
105		 32
20
52		 -30
-23
-53
Cub scouts 103
62
165		 63
26
89		 -40
-36
-76
Scouts 87
61
148		 62
45
107		 -25
-16
-41
Explorer scouts 38
18
56		 12
5
17		 -26
-13
-39
Network members 3
1
4		 6
5
11		 +3
+4
+7
Total youth membership 293
185
478		 175
101
276		 -118
-84
-202
Leadership
Section leaders 24
35
59		 23
28
51		 -1
-7
-8
Sectional assistants 5
8
13		 4
4
8		 -1
-4
-5
Total leadership 29
43
72		 27
32
59		 -2
-11
-13
Management
Group & Deputy Group Scout Leaders 7
5
12		 6
4
10		 -1
-1
-2
Commissioners 1
1		 2
1
3		 +1
+1
+2
Total management 8
5
13		 8
5
13		 0
0
0
Governance (excludes those with other roles)
Group Governance 5
6
11		 9
12
21		 +4
+6
+10
District Governance 2
2
4		 4
4		 +2
-2
0
Total Governance 7
8
15		 13
12
25		 +6
+4
+10
Support Roles
Group Support Roles 1
1		 2
2		 0
+1
+1
District Support Roles 2
2		 1
5
6		 -1
+5
+4
Active Support 4
2
6		 1
1		 -4
-1
-5
Total support 6
2
9		 1
7
9		 -5
+5
0
Total membership 343
250
593		 224
157
381
Units
Beaver Scout Colonies 9 10 +1
Cub Scout Packs 9 12 +3
Scout Troops 9 11 +2
Explorer Scout Units 5 5
Active Support Units 1 1
Groups 8 11 +3

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Historical Comparison

----- Start of picture text -----
Total District Membership
700
600
500
400
300
200
100
0
Beavers Cubs Scouts Explorers Network Adults
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
----- End of picture text -----

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Development

Our development project has been very limited this year. The Executive Committee agreed with The Scout Association that our Growth & Development Officer, Derek, along with many other staff at HQ would be furloughed.

As the pandemic progressed, we saw some of our groups successfully operating online meetings; with other groups falling behind. We re-started our project in August with Derek supporting and running Zoom session for our groups. This programme included sessions based on the Environmental Conservation Badge for Scouts and was delivered by Matt from 25[th] Willesden with Wayne and Trevor from 23[rd] Willesden with content support from Giles, District Secretary.

In March, in anticipation of relaxation of social distancing rules we planned a series of activity days for Beavers, Cubs and Scouts at Paccar Scout Camp in April 2021.

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Property

Like most other areas of the District the use of the District HQ in Village Way Neasden and at Randall Avenue stopped overnight with the start of the Covid Lockdown at the end of March 2020.

Unity High School and the 27th Group as well as Nomad ESU and other users were unable to continue with normal activities. This situation continued for all of the year although some of you will remember our famous St Georges Day parade which David Kitchen masterminded (alone) from the hall of Village Way on 23rd April. Little did we know then, what was in store!

Apart from regular visits to the premises as a security and safety precaution and to continue management of the grounds the buildings have laid dormant for much of the year. In addition, some of the roofing at Village Way got damaged in the very high winds during the year which necessitated a large portion of the Bungalow roofing needing replacement.

Randall Avenue became a District property shortly before this year with Nomad ESU continuing to meet there after the transfer. Much work was undertaken by the Unit, its parents and supporters to make it more usable. A special mention to David Stevens and son Thomas who have kept the grass under control during the lockdown, undertaking some ground and fencing maintenance, also extending the porch area for more effective use. In addition, David and Trevor designed a low voltage lighting scheme for the alleyway approach to the HQ between the houses. Unfortunately, the 3rd lockdown and other factors have however delayed its installation.

Much of the planned Property work scheduled last year has been carried forward to 2021/2.

Although the handover of properties in Kingsbury and Kenton happened after the end of this year, much due diligence work and planning took place in 2020/21. Various trustees met regularly with colleagues from the 8[th] Kenton, Greater London Middlesex West County and Stanmore and District to ensure that all liabilities were understood prior to the Executive Decision to accept these locations.

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Trustees’ responsibilities

Trustees are responsible for preparing the Annual Report and the financial statements in accordance with the Charities Act 2011 and for being satisfied that the financial statements give a true and fair view. Trustees are also responsible for preparing the financial statements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the district and charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, Trustees are required to:

Trustees are responsible for keeping adequate accounting records that show and explain the charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charity, and enable them to ensure that the financial statements comply with any applicable charity laws and, in particular, the Charities Act 2011. Trustees 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.

Financial statements are published on Brent District Scout Council’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the group’s website is the responsibility of the Trustees. The Trustees’ responsibility also extends to the ongoing integrity of the financial statements contained therein.

The Finance Sub-Committee monitors the effectiveness of any external and internal audits. The Trustees believe that the system of internal controls has been adequate to provide reassurance against material misstatement or loss.

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Finance

Financial review

During the year the charity received a total income of £65,926 (2020: £62,143) which included covid grants at £42,970.

The charity’s resource expenses totalling for the year were £72,930 (2020: £93,342). As a result, the deficit for the year was £7,004 and has been subtracted from the accumulated funds (2020: deficit of £31,199).

In normal times you may consider the above performance to be a great financial success. However, as with all aspects of our lives, Covid-19 has had a significant and enduring effect. On the one hand, we were able to obtain almost £43k in grants (as a result of operating 2 buildings). On the other, our membership numbers dropped, we lost our long-term hirer at Village Way and we had to create a grant scheme for our groups at pace in order to prevent complete financial failure of some of them.

We were lucky that during the hardest points of the lockdown, The Scout Association engaged with the Coronavirus Job Retention Scheme (i.e., furlough) allowing us to save money on the cost of our Development Officer at a time when there was little for him to do.

The Development Project’s costs were only a little under £29k, compared to closer to £48k the previous year, as a result. This means our normal measure of judging our performance after expenditure from the designated funds shows us in a surplus scenario for the first time in many years (but only as a result of covid!).

The loss of our regular hirer at Village Way underlined a structural issue with our finances that the trustees discussed towards the end of the year – at its simplest, notwithstanding our development project, our expenditure is greater than our income. Although the changes to the district’s boundaries and the addition of two buildings will affect this in the short term, we need to be mindful that our policy is for buildings to be owned as close to the delivery of scouting as possible, and when we achieve that, our costs will be greater than our income and therefore there will need to be an increase in the district levy charged to all groups or a significant increase in membership numbers.

Under the quick and inspirational leadership of David, and the expectation of the national association, we agreed a series of policies to fund groups in the District through the covid crisis, using the building-based grants we received. This resulted in grants being issued to cover 100% of the annual membership subscription to all but three groups.

Further restart grants have been agreed and will appear in next year’s accounts, alongside a further £16k in grants received.

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

How we operate

This report and accounts cover the activities directly controlled by Brent District Scout Council (Charity Number 271413 England & Wales), The District Scout Council is governed by the Policy, Organisation and Rules of The Scout Association.

Full details of the activities of the Scout Groups in Brent District are not reflected in this report and accounts. These bodies are autonomous charities affiliated to the District Scout Council.

The District Executive Committee (Trustees)

The management of the District Scout Council’s business is vested in the District Executive Committee, all members of the Committee are Trustees.

The Executive Committee delegates its work to three standing sub-committees, these are:

Executive Members

From To
Martin Beard District Chair
David Kitchen District Commissioner
Frank Penter District Treasurer 15thJune 2019
Deirdre Bretnach District Secretary 30thSept
2020
Giles Wolfe District Secretary 30thSept 2020
Hugh Woolley District Youth Commissioner 15thJune 2019
Wayne Eastmond
Matthew Lyons
Theresa Mills
Denise Pambakian
Jess Bill 30thSept
2020
Lorraine Draper
Trevor Toombs
James Wooley 30thSept 2020

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Brent District Scout Council Annual Report for The Year Ended 31 March 2021

Principle Bankers

Barclays Bank PLC, Leicester, LE87 2BB

Independent Examiner

Goldwins Limited, 75 Maygrove Road, West Hampstead, LONDON NW6 2EG

Principle Address

Scout Approach, Village Way, Neasden, LONDON NW10 0LH

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Independent examiner’s report to the trustees of Brent District Scout Council

I report to the trustees on my examination of the accounts of Brent District Scout Council (the charity) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 Trust 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.

Anthony Epton BA FCA CTA FCIE Goldwins Chartered accountants 75 Maygrove Road West Hampstead London NW6 2EG

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Brent District Scout Council Statement of financial activities

(incorporating an income and expenditure account)

For the year ended 31 March 2021

Note
Income from:
Donations and legacies
2
Membership Subscriptions
Charitable activities:
3
- Events and programmes
- Scout Building Income
- Shop income
- Others
Investment income
4
Total income
Expenditure on:
Membership Subscriptions
5
Charitable activities:
5
- Events and programmes
- Building Expenses
- Shop purchases & expenses
- Others
Total expenditure
Net gains / (losses) on investments
6
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) for the year
Net income / (expenditure) before net gains /
(losses) on investments		 Unrestricted
£
42,980
14,376
795
4,164
84
400
1,811
64,610
11,859
29,437
3,673
88
26,826
71,883
-
(7,273)
(1,468)
(8,741)
733,278
724,537
(7,273)		 Restricted
£
-
1,100
216
-
-
-
-
1,316
246
801
-
-
-
1,047
-
269
1,468
1,737
2,321
4,058
269		 2021
Total
£
42,980
15,476
1,011
4,164
84
400
1,811
65,926
12,105
30,238
3,673
88
26,826
72,930
-
(7,004)
-
(7,004)
735,599
728,595
(7,004)		 2020
Total
£
3,080
26,620
8,121
15,773
2,837
2,261
3,451
62,143
21,781
57,411
2,802
3,237
8,111
93,342
-
(31,199)
(31,199)
-
(31,199)
766,798
735,599

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

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Brent District Scout Council Balance sheet

As at 31 March 2021

Note
Fixed assets:
9
Current assets:
Investments
10
Stock
11
12
Liabilities:
13
15
Total unrestricted funds
Total net assets / (liabilities)
Tangible assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one
year
Net current assets / (liabilities)
Funds
Restricted funds:
Unrestricted funds:
General funds
Total funds		 2021
£
530,254
3,795
7,986
184,012
726,047
(602)
724,537		 2021
£
3,150
3,150
725,445
728,595
4,058
724,537
728,595		 2020
£
689,919
3,795
27,957
12,643
734,314
(1,465)
733,278		 2020
£
2,750
2,750
732,849
735,599
2,321
733,278
735,599

The financial statements were approved and authorised for issue by the Trustees on ………………………….2021 and signed on their behalf by: 31 August

Martin Beard (Dec 16, 2021 15:55 GMT) Martin Beard District Chair

The attached notes form part of the financial statements.

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Brent District Scout Council Notes to the financial statements For the year ended 31 March 2021

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 - effective 1 January 2015) - (Charities SORP FRS 102).

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

d) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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Brent District Scout Council Notes to the financial statements For the year ended 31 March 2021

1 Accounting policies (continued)

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable programmes and activities.

i) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000 . Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

k) Investments

Investment includes cash held on long term deposit.

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

22

Brent District Scout Council Notes to the financial statements For the year ended 31 March 2021

2 Income from donations and legacies

The Scout association
-ESU Grant
London Borough of Brent (Covid-19 grants)
Donations
General
3
Income from charitable activities
Events and programmes
- Events
- ESU income
Other charitable incomes
- Scout Building Income
- Shop Income
- Others
Total income from charitable activities
4
Income from investments
Bank interest
Membership Subscriptions
Explorer Scouts		 £
-
42,970
10
42,980
14,376
-
14,376
Unrestricted
£
795
-
4,164
84
400
Unrestricted		 £
-
-
-
-
-
1,100
1,100
£
-
216
-
-
-
Restricted
Restricted		 2021
Total
£
-
42,970
10
42,980
14,376
1,100
15,476
2021
Total
£
795
216
4,164
84
400		 2020
Total
£
3,000
-
81
3,081
22,871
3,750
26,621
2020
Total
£
3,861
4,259
15,773
2,837
2,261
5,443 216 5,659 28,992
Unrestricted
£
1,811
1,811		 £
-
-
Restricted		 2021
Total
£
1,811
1,811		 2020
Total
£
3,451
3,451

23

Brent District Scout Council

Notes to the financial statements For the year ended 31 March 2021

5.a Analysis of expenditure

Events and
programmes
£
-
-
-
-
432
801
-
272
28,733
-
-
-
-
-
-
-
-		 Events and
programmes
£
-
-
-
-
432
801
-
272
28,733
-
-
-
-
-
-
-
-		 Events and
programmes
£
-
-
-
-
432
801
-
272
28,733
-
-
-
-
-
-
-
-		 Others
£
12,105
-
-
-
-
-
-
-
-
-
14,005
7
1,890
18
2,206
7,053
1,647		 2021
Total
£
12,105
88
1,675
1,998
432
801
-
272
28,733
-
14,005
7
1,890
18
2,206
7,053
1,647		 2020
Total
£
21,781
3,237
2,368
434
3,807
3,379
1,560
574
47,935
2,020
1,512
156
1,800
101
1,502
-
1,176
30,238 3,673 88 38,931 72,930 93,342

Of the total expenditure, £71,883 was unrestricted (2020: £85,804) and £1,047 was restricted (2020: £7,539).

5.b Analysis of expenditure- Prior year (2020)

Membership
Scout Shop purchase
Property Operating Cost
Property Maintenance Cost
Direct Costs:
Direct Event Costs
ESU Programme and Costs
District Programme and activities
Volunteers
Growth and development
Grant:
Grants to Individuals
Grants to Organisations
Support costs:
Governance costs
Independent examiner's fee
Bank Fees
Insurance
Digital Systems & Telecommunications
Total expenditure 2020		 Events and
programmes
£
-
-
-
-
3,807
3,379
1,560
574
47,935
-
-
156
-
-
-
-		 Building
Shop
£
£
-
-
-
3,237
2,368
-
434
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,802
3,237
Charitable activities		 Building
Shop
£
£
-
-
-
3,237
2,368
-
434
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,802
3,237
Charitable activities		 Others
£
21,781
-
-
-
-
-
-
-
-
2,020
1,512
-
1,800
101
1,502
1,176		 2020 Total
£
21,781
3,237
2,368
434
3,807
3,379
1,560
574
47,935
2,020
1,512
156
1,800
101
1,502
1,176
57,411 2,802 3,237 29,892 93,342

24

Brent District Scout Council Notes to the financial statements For the year ended 31 March 2021

6 Net income / (expenditure) for the year

This is stated after charging / (crediting): 2021 2020
£ £
Independent examiner's remuneration: 1,890 1,800

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

The charity did not employ staff during the year.

The charity trustees were not paid and did not receive any other benefits from employment with the charity in the year (2020: nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

8 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9 Tangible fixed assets

Cost
At the start of the year
Additions in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
At the end of the year
Net book value
At the end of the year
At the start of the year		 £
3,150
-
3,150
-
-
-
3,150
3,150
Property		 Total
£
3,150
-
3,150
-
-
-
3,150
3,150

All of the above assets are used for charitable purposes.

25

Brent District Scout Council Notes to the financial statements For the year ended 31 March 2021

10 Investments
Investments at fair value:
Cash held on long term deposit
11 Stock
Scout Shop Inventory
12 Debtors
Trade debtors
Prepayments
13 Creditors: amounts falling due within one year
Trade creditors
Accruals
14 Analysis of net assets between funds
Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year
Analysis of net assets between funds (prior year)
Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 General
unrestricted
£
3,150
530,254
191,133
724,537
General
unrestricted
£
2,750
689,919
40,609
733,278		 2021
£
530,254
530,254
2021
£
3,795
3,795
2021
£
7,986
-
7,986
2021
£
(1,288)
1,890
602
Restricted
£
-
-
4,058
4,058
Restricted
£
-
-
2,321
2,321		 2020
£
689,919
689,919
2020
£
3,795
3,795
2020
£
27,904
53
27,957
2020
£
(335)
1,800
1,465
Total
funds
£
3,150
530,254
195,191
728,595
Total
funds
£
2,750
689,919
42,931
735,599

26

Brent District Scout Council Notes to the financial statements For the year ended 31 March 2021

15 Movements in funds
Restricted funds:
Explorer Scouts
Total restricted funds
Unrestricted funds:
General funds
Total unrestricted funds
Total funds including pension fund		 £
2,321
At the start
of the year		 £
1,316
Incoming
resources &
gains		 £
(1,047)
(1,047)
(71,883)
(71,883)
(72,930)
Outgoing
resources &
losses		 Transfers
£
1,468
1,468
(1,468)
(1,468)
-		 £
4,058
At the
end of
the year
2,321 1,316 4,058
733,278 64,610 724,537
733,278 64,610 724,537
735,599 65,926 728,595

Purposes of restricted funds

Scouting is carried out helps young people in their personal development, empowering them to make a positive contribution to society.

Movements in funds (prior year)
Restricted funds:
World Scout Jamboree Participant Fund
District Bonfire
Explorer Scouts
Others
Total restricted funds
Unrestricted funds:
General funds
Total unrestricted funds
Total funds including pension fund		 £
92
475
(2,607)
838
At the start
of the year		 £
-
-
11,009
53
Incoming
resources &
gains		 £
(92)
(475)
(6,081)
(891)
(7,539)
(85,803)
(85,803)
(93,342)
Outgoing
resources &
losses		 Transfers
£
-
-
-
-
-
-
-
-		 £
-
-
2,321
-
At the end
of the year
(1,202) 11,062 2,321
768,000 51,081 733,278
768,000 51,081 733,278
766,798 62,143 735,599

16 Contingent assets or liabilities

There are no contingent liabilities.

17 Legal status of the charity

Brent District Scout Council is a charitable organisation registered with the Charity Commission (registration number 271413).

18 Related party transactions

The charity has no related party transactions during the year.

27

Brent District Scout Council Notes to the financial statements

For the year ended 31 March 2021

19 Statement of financial activities (prior year)

Comparative figures
Note
Income from:
Donations and legacies
2
Membership Subscriptions
Charitable activities:
3
- Events and programmes
- Scout Building Income
- Shop income
- Others
Investment income
4
Total income
Expenditure on:
Membership Subscriptions
5
Charitable activities:
5
- Events and programmes
- Building Expenses
- Shop purchases & expenses
- Others
Total expenditure
Net gains / (losses) on investments
6
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) for the year
Net income / (expenditure) before net
gains / (losses) on investments		 Unrestricted
£
27
22,871
3,861
15,773
2,837
2,261
3,451
51,081
19,079
54,032
2,802
3,237
6,653
85,803
-
(34,722)
-
(34,722)
768,000
733,278
(34,722)		 Restricted
£
3,053
3,750
4,259
-
-
-
-
11,062
2,702
3,379
-
-
1,458
7,539
-
3,523
-
3,523
(1,202)
2,321
3,523		 2020
Total
£
3,080
26,621
8,121
15,773
2,837
2,261
3,451
62,143
21,781
57,411
2,802
3,237
8,111
93,342
-
(31,199)
(31,199)
-
(31,199)
766,798
735,599

28

BDSC 2021 Annual Report (final)

Final Audit Report

2021-12-16

Created: 2021-12-14 By: David Kitchen (dwkitchen@gmail.com) Status: Signed Transaction ID: CBJCHBCAABAA9AnpWzfKmjASPTZ-uPrOWiLjNav9eePx

"BDSC 2021 Annual Report (final)" History

Document created by David Kitchen (dwkitchen@gmail.com)

2021-12-14 - 10:19:32 PM GMT- IP address: 86.128.19.173

Document emailed to Martin Beard (martin.beard@brentscouts.org.uk) for signature 2021-12-14 - 10:20:23 PM GMT

Email viewed by Martin Beard (martin.beard@brentscouts.org.uk)

2021-12-16 - 3:51:10 PM GMT- IP address: 165.225.81.36

Document e-signed by Martin Beard (martin.beard@brentscouts.org.uk)

Signature Date: 2021-12-16 - 3:55:13 PM GMT - Time Source: server- IP address: 165.225.81.36

Agreement completed.

2021-12-16 - 3:55:13 PM GMT