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. #SkillsForLife **2** ## 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 #SkillsForLife **3** 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. #SkillsForLife **4** 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 #SkillsForLife **5** 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| #SkillsForLife **6** 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 -----**
#SkillsForLife **7** 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| #SkillsForLife **8** 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. - To be awarded a Good Service Award the nominee must meet the following criteria which apply to all awards: - The Good Service Awards are open to any adult who holds an adult appointment as a member or associate member of the Scouts. - They must have completed a specific length of service for the award. - They must have completed any mandatory training relevant to their role (or be within three years of appointment of the role/s). - They must hold a valid disclosure (if required). - They must not have received a Good Service award in the last 5 years. - They must hold the correct previous award (if relevant). Nominations can be made through our District website: - https://www.brentscouts.org.uk/volunteers/awards recognition #SkillsForLife **9** 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| #SkillsForLife **10** 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 -----**
#SkillsForLife **11** 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. #SkillsForLife **12** 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. #SkillsForLife **13** 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: - select suitable accounting policies and then apply them consistently - make judgments and estimates that are reasonable and prudent - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 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. #SkillsForLife **14** 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. #SkillsForLife **15** 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: - Finance Sub-Committee - Development Sub-Committee - Property Sub-Committee ## 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|| #SkillsForLife **16** 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 #SkillsForLife **17** ## **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 18 ## **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. 19 ## **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. 20 **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. 21 **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: - Costs of raising funds comprise of trading costs and the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose. - Expenditure on charitable activities includes activities undertaken to further the purposes of the charity and their associated support costs. - Other expenditure represents those items not falling into any other heading. 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