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2020-12-31-accounts

Annual Report 2020 Scouts East Sussex www.eastsussexscouts.org.uk

EAST SUSSEX COUNTY SCOUT COUNCIL

Registered Charity 291136 Broadstone Warren Scout Site and Activity Centre Lewes Road, Forest Row RH18 5JS

Telephone 01342 826491 www.eastsussexscouts.org.uk

SCOUT ASSOCIATION REGISTRATION

Charity Number 00170; 1 April 1974

PRESIDENT

Peter Field, Lord Lieutenant of East Sussex

VICE-PRESIDENTS

Robert Cheesman; Ian Kirby OBE; Ray Tennant

COUNTY EXECUTIVE COMMITTEE AND TRUSTEES

Ex-officio

Adrian Brown Elaine Gausden (from 28 July 2020) John Easton (to 27 July 2020) Sharon Bishop Jodie Bennett Jacob Nicholls-Jackson (from 5 December 2020 ) Tony Richardson Nominated Susan Cooke David Simon Ray Tennant Elected Jacob Bloss Stephen Dawson Steve Piper (to 1 September 2020) Ken Scott James Punchard Co-opted Mark Lloyd (from 4 May 2020)

County Chair County Commissioner County Commissioner County Secretary County Youth Commissioner County Treasurer Chair, Appointments Committee

Chair, BW Management Committee

Broadstone Management Committee

District Secretary, Hastings Rye & District Eastbourne District

Deputy County Commissioner

BANKERS Barclays Bank plc High Street Lewes East Sussex BN7 2DF

Barclays Bank plc 90 High Street Crawley West Sussex RH10 1BP

INDEPENDENT EXAMINERS

County Dominic Hill Associates Ltd Archer House Northbourne Road Eastbourne East Sussex BN22 4PW

Broadstone Warren McPherson & Partners 23 St Leonard's Road Bexhill-on-Sea East Sussex TN40 1HH

1

Report from the County Commissioner

I would like to start by saying thank you, we have had the most difficult year but still East Sussex continues to scout.

I took over as County Commissioner back in the summer. It has been a frustrating time, not actually meeting anyone in real person but, on the positive, because of this situation I think I have been able to virtually meet more people and saved on petrol in doing so.

I would like to take this opportunity to thank John Easton for all he did for East Sussex Scouts, I have taken on a County in good shape, leaving me the fun task of building a team.

Sadly, all face-to-face activity was postponed but the ingenuity of many meant we continued to meet online. The Beavers had a virtual Christmas party, with a weekend of activities including a visit from Father Christmas. The Beavers, Cubs and Scouts have been carrying out a challenge across the year to complete 100 tasks, with a badge to show for their efforts, and who doesn’t love a badge?

No doubt we will have lost youth members and adult members over this past 12 months, but I am confident that with our dedicated leaders we can bounce back. Scouting will be more important than ever before as we move forward, offering the young people something to cherish, providing once more the laughter and friendships that we took for granted before. The adventure will start again, confidence will grow and our young people will develop into well-rounded individuals.

So, over the next few years we will grow again, we will camp and hike, we will laugh and have the best times. Yes, we are a youth movement but as adults we need to have fun too. If we are well trained and enthusiastic then more adults will join us, wanting a bit of the fun we are having. Sure enough, the children will follow, I am confident of that.

Over the next few years, I hope that I get to travel to all parts of the County; I always have a cup in my car, in anticipation of finding a tea urn at camp. So, if you want to invite me to any event you are holding, send me an email and I’ll do my best to attend.

Elaine Gausden - County Commissioner

2

Report from the County Chair

As I sit writing the review of 2020, I have looked at my comments from last year’s report. I never realised just how much my comment “If we thought 2019 was a challenge, that is nothing to what 2020 will prove!” would prove to be true. 2020 has been the worst year in my 48 years of being involved in Scouting, but also one of the best years! Sadly, two members of the County Executive died in 2020, Brian Sadd and David Powell, both dedicated supporters of Scouting who will be missed by their many friends and our thoughts are with their families. I am also conscious that a number of other members of our Scouting family have left us this year and again our thoughts to all their families as well.

Because of the impact of Covid we also had to say goodbye to our members of staff that were running Broadstone Warren for us. Despite the best efforts of the BWMC and others we got to the stage where we could not accept the financial risk of running the site and we have returned it to HQ. We have not lost the site though; early indications from HQ are that they are keen for the site to be back up and running later in the year and are looking forward to working with us around how we can continue to use it, which is positive news.

And that is what brings me round to the best of 2020, it is absolutely amazing to see how all the leaders and executives have quickly changed working practices and thought of innovative ways to deliver Scouting. When you look back on what you have achieved in delivering online Scouting, socially distanced Scouting, and new fundraising ideas for camp sites and groups, all in less than a year, it is outstanding.

It just shows what we can achieve when we have to. And Scouting and executives will undoubtably look different going forward. After all, why drive round the county for a meeting when you can sit in your dining room and achieve the same thing via Zoom?

We just need to make sure we have made the most of lockdown to finish our mandatory training that all executive members have to complete (hint hint) and we will be ready to move forward when lockdown lifts later this year.

We have also said hello to our new County Commissioner this year; what a year to take over! Welcome Elaine and we all look forward to working with you.

Scouting has survived flu pandemics before and World Wars, so we will survive this.

Finally, it is time to express my thanks once again to all of you that have delivered Scouting and Executives who have had to ensure good governance during these turbulent times. Also, a special thanks to Ray Tennant who chaired the Broadstone Warren Management Committee and all members of that committee. You have put in many hours of hard work, managing the site on behalf of all members of the County. Whilst we may not be running the site any longer, you should take pride in the fact that Broadstone Warren will continue to provide many young people the opportunity to discover just what a wood ant bite is like!

Thank you and stay safe.

Adrian Brown – County Chair

3

Census of Membership at 31 January 2021

Beaver
Scouts		 Cub
Scouts		 Scouts Explorer
Scouts		 Network
Scouts		 Adults Total
2021		 Total
2020
Ashdown 134 215 204 66 9 217 845 1,125
Brighton & Hove 175 357 284 103 148 260 1,327 1,763
Eastbourne 175 290 290 85 62 374 1,276 1,442
Hailsham &
Heathfield		 69 127 122 48 - 133 499 601
Hastings & Rye 126 167 174 47 7 187 708 965
Lewes 40 99 92 4 100 335 542
Seahaven 51 104 76 29 14 101 375 487
Senlac 113 189 148 71 9 178 708 948
County 34 34 36
Total 2021 883 1,548 1,390 453 249 1,584 6,107
Total 2020 1,521 1,938 1,749 515 328 1,858 7,909

STRUCTURE, GOVERNANCE AND MANAGEMENT

The East Sussex County Scout Council is the electoral body which supports and encourages the development of Scouting within the County. The Scout County consists of eight autonomous Districts: Ashdown; Brighton & Hove; Eastbourne; Hailsham and Heathfield; Hastings and Rye; Lewes; Seahaven; and Senlac. The constitution of the Scout County is set out in the Policy, Organisation and Rules of the Scout Association.

The County’s 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 of The Scout Association. The County is a trust established under its rules which are common to all Scouts.

The function of the County Executive Committee is to:

Members of the County Executive Committee are appointed in accordance with Policy, Organisation and Rules (P.O.R.) of The Scout Association. The County Chair, County Commissioner, County Treasurer, County Secretary and the County Youth Commissioner are ex-officio members of the Executive Committee. Other members are elected or appointed at the Annual General Meeting of the County Scout Council. The Executive Committee may co-opt members to fill casual vacancies.

The members of the Executive Committee, who are the trustees, meet 4 times a year. There are Four subcommittees that undertake specific responsibilities within the County and the Executive Committee receives their reports. The sub-committees are: - County Finance Sub-Committee, Broadstone Warren Management Board, and County Appointments Advisory Committee.

4

Trustees already have, from the appointments they have held, basic understanding of both Scouting generally and of how the County is organised and run. With effect from 1 January 2016 all new Trustees were required to become members of The Scout Association and undertake the Association’s training for Trustees.

It is a duty of the County Executive Committee to identify, review, and mitigate the major risks to which it believes the County is exposed. The main areas of concern remain the need to recruit sufficient volunteers to provide the requisite management and support of Scouting within the County; loss and damage to assets at Broadstone Warren; and the requirement to set and maintain high standards of health, safety, and protection of the environment.

Risk Assessments are undertaken for all major County Activities in accordance with the recommendations and requirements of the Scout Association’s published document entitled “Policy, Organisation and Rules”. Regular risk assessments of the County’s activity centre are carried out and reported to its Management Committee.

IMPACT OF COVID 19 AND OTHER GOVERNANCE ISSUES

Once the impact of COVID and the relevant restrictions in place became clear in 2020, the Scout Association changed its rules regarding online executive meetings, allowing these to take place; therefore from March 2020 all Executive meetings have been held online.

Because of the number of issues arising out COVID, such as the immediate closure of the Broadstone Warren site, an Officers Group consisting of the Chair, Vice Chair, Treasurer, Secretary, Chair of Broadstone Warren Management Committee and ACC International was formed to deal with immediate issues. Full decisions, such as returning the site, were taken to the full Executive Committee.

With the prohibition of assembly of large groups of people, the TUNE UP event due to be held in the summer of 2020 was cancelled. This was also going to be the venue for the AGM. Guidance from the Charities Commission regarding AGM’s was that these could be postponed, provided the Executive Committee agreed. The Decision was therefore taken that it was not practicable to hold a face-to-face meeting of the County Scout Council and the ability to hold an online meeting, including the ability to vote, was not appropriate. Therefore, the decision was made not to hold an AGM and the members of the Executive Committee would continue in post until the opportunity arose for an Annual General Meeting.

The requirements of the Charities Commission regarding approval of an annual report and the submission of the relevant returns was still undertaken.

During the course of the year, 2 members of the County Executive passed away suddenly - David Powell and Brian Sadd. Their positions on the Executive Committee were filled by co-opting Mark Lloyd who was also ACC international and was dealing with the issues around the halting of international trips. When Jodie Bennett reached the age she could no longer stay on the Executive in her ex-officio role as CYC, she was also co-opted on to the Executive.

Online executive meetings are expected to continue into 2021. The ability to hold a face-to-face AGM in 2021 will depend on the lockdown rules, if a face-to-face meeting is not possible then an on-line AGM will be held.

5

Impact of COVID 19 on Broadstone Warren Campsite

When the Prime Minister announced that businesses must close and persons must stay at home on the 23[rd] March 2020 due to the spread of the COVID 19, the County Executive Committee had to take a number of actions in order to safeguard the future of the site.

The main camping season for Broadstone starts during the Easter period and continues through until the end of September. In order to facilitate this a number of temporary staff are employed.

The first action taken was to terminate the contracts for the temporary staff. Any other additional contracts, such as cleaning and waste removal, were also paused or not taken out. Once the furlough scheme became known, all staff involved with the management of Broadstone Warren were furloughed.

Anybody with a booking following the lockdown was offered the option of a credit note for a future visit or return of any deposit paid. As a charity, the trustees felt that the reputational damage of not returning any deposits far outweighed the option of not offering bookings. No future bookings were permitted.

It is a condition of the lease that the site is used for camping and as the site was being closed, notice was sent to Scout Association informing them of the action and they were supportive. This is an important point, as it is a condition of the lease that the Scout Association can take the site back after 6 months.

The financial situation was closely monitored throughout the coming year to keep under review the financial impact on the County of the site remaining closed. Despite the measures taken, there were still considerable monthly outgoings.

A number of grants were made available by the Government via local Councils. The ones that applied to Broadstone Warren were based on the premise’s rateable value, but the site’s rateable value was above the upper limit for the relevant grants! The Chair of the Broadstone Warren Management Committee undertook a number of meetings, trying to secure additional grants, including meeting with the local MP ,highlighting the discrepancies of the grant process. This resulted in an additional grant of £10,000 being made available by Wealden District Council.

Over the summer of 2020, although Scout camping was not allowed, family camping was permitted if the premises could be made COVID-19 safe. This option was considered but was discounted as it would mean the staff would have to be taken off the furlough scheme to manage the camping, and the likely income would not have covered the staff costs.

As the likelihood of no camping or residential trips being allowed for the rest of 2020 and into 2021 became known, the impact of no income over the winter period was calculated and this presented a large financial risk to the County. Further discussions were held with the Scout Association regarding the termination of the lease and returning the site to them was undertaken. At a meeting of the County Executive Committee in late 2020 the decision was taken by the trustees to return the site The Scout Association. The option to TUPE staff was raised but was not allowed and the remaining staff employed by East Sussex County Scout Council for managing the site were made redundant. Where staff accommodation was provided, they were also asked to leave their provided accommodation.

Any remaining deposits held for future visits were returned.

The site was handed back to The Scout Association on the 31[st] December 2020.

6

OBJECTIVES

The aim of the Scout County, as part of the national Scout Association, is to help young people achieve their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens, and as members of their local, national, and international communities. The method of achieving this aim is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law, and guided by adult leadership.

The Scout County's overall objective is to encourage the development of Scouting in East Sussex. It does this by supporting the County Commissioner and their team in ensuring that appropriate administrative and financial arrangements are in place to promote good practice in the Scout Districts and Groups. In particular, it provides all adult leader training free of charge at the point of delivery and organises certain activities which are not provided at a more local level. It publishes internal newsletters to keep adults informed of developments. Promoting good health and safety practices also remains a key activity.

The County objective through the Broadstone Warren Management Board is to manage the Camp Site and Activity Centre on a commercial basis for the benefit of Scouting in East Sussex.

PUBLIC BENEFIT STATEMENT

The trustees confirm that they have complied with the duty in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit (Charities and Public Benefit). The trustees believe that the benefits enjoyed by young people participating in Scouting activities, supported by East Sussex County Scout Council, meet the public benefit criteria of the Charities Act 2011, without distinction by reason of age, diversity or disability. Our Activity Centre provides facilities and courses for a wide variety of youth groups, schools, educational and ethnic establishments as well as supporting Scouting in East Sussex.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable it to ensure that the financial statements comply with applicable laws and regulations.

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.

7

Financial Review

Covid 19 has a serious impact for the Broadstone Warren Camp Site and Activity Centre. Due to the restrictions, the site had no customers from March 2020. Although the staff were furloughed and government grants obtained, there are many standing costs associated with the site. As the losses mounted, and with no certainty of when normal operations could resume, the trustees took the decision to hand the site back to the Scout Association, from whom the site was leased. The official handover took place on 31 December 2020 and regrettably the staff were made redundant.

The financial results for Broadstone show a loss of some £651,577 – however of this £498,784 related to the loss on the disposal of plant and equipment and the accelerated amortisation of the original cost of the buildings. The bank balance for Broadstone stood at £139,069 as of 1 January 2020 but had reduced to £6,150 by 31 December 2020.

Other planned events for 2020 had to be cancelled and all monies paid have been refunded, The International camp Eurojam was due to take place in Poland in 2020 but was initially postponed to 2021 – before finally being cancelled. All monies paid by the participants has been refunded and an insurance claim has been submitted for the monies that the County was unable to recover.

The consolidated accounts for all County activities shows Income of £127,864 (2019 £566,119) with expenditure of £742,400 (2019 £529,239). This has left a deficit of £614,536 as compared with a surplus in 2019 of £36,880. Notes 15 and 16 give a detailed analysis of such income and expenditure.

The trustees have a policy of retaining between £75,000 and £100,000 in the general fund to meet 6 months expenditure and to allow for any emergency assistance required by Scout Districts or Groups within the County. The policy also covered any deficit at Broadstone Warren between the year end and the start of the main camping season. The reserves policy will be reviewed in 2021.

Due to activities not being able to take place, the general fund balance as of 31 December 2020 is £124,047 (2019 £99,006). However, the County has agreed a one-off reduction of its annual membership fee by 17% for 2021 and once normal operations resume there are likely to be significant costs. Due to the pandemic our numbers have fallen which will also affect the level of membership fee retained by the County, but numbers are expected to increase in the short term once Scouting resumes.

8

ANALYSIS OF INCOME AND EXPENDITURE.

Source of £127,864 Income

----- Start of picture text -----
Broadstone Warren £71,732
Other £56,132
----- End of picture text -----

----- Start of picture text -----
Source of £56,132 Other Income
Membership Fees £48,558
Grants & Donations £4,050
Badges & D of E awards £2,109
Bank Interest £1,231
Other Activities £184
----- End of picture text -----

Analysis of £742,400 Expenditure

----- Start of picture text -----
Broadstone Warren £723,309
Other £19,091
----- End of picture text -----

Analysis of £19,091 Other Expenditure

----- Start of picture text -----
County Office & general Stationery 8,440
International Events 1,932
Badges & D of E awards 1,842
Audit Fees 1,800
Other Activities 1,643
Adult Training 1,642
Beaver Scout Events 742
Overland Hike 596
Scout Events 171
Cub Scouts Events 148
Public Relations 135
----- End of picture text -----

9

Independent Examiner’s Report to the Trustees of East Sussex County Scout Council

I report to the trustees on my examination of the accounts of East Sussex County Scout Council (the Trust) for the year ended 31 December 2020.

.

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:

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 to enable a proper understanding of the accounts to be reached.

Peter Dominic Hill (Senior Statutory Auditor) Dominic Hill Associates Limited Archer House, Britland Northbourne Road Eastbourne East Sussex BN22 8PW

10

East Sussex County Scout Council

Financial statements for the year ended 31 December 2020

Note
Incoming resources
3
Incoming resources from generated funds
Voluntary income
Investment income
Incoming resources from charitable
activities
Other incoming resources
Total incoming resources
Resources expended
4- 6
Costs of Generating Funds
Charitable activities
Total resources expended
Net incoming/(outgoing) resources before
transfers
Gross transfers between funds
13.2
Net incoming/(outgoing) resources before
other recognised gains/(losses)
Other recognised gains/(losses)
Gains and losses on revaluation of fixed
assets for the charity’s own use
Gains and losses on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
50,608
43,242
-
93,850
1,231
40
-
1,271
2,155
26,315
-
28,470
-
4,273
-
4,273
53,994
73,870
-
127,864
17,177
489,020
236,203
742,400
17,177
489,020
236,203
742,400
36,817
(415,150)
(236,203)
(614,536)
(11,776)
11,776
-
-
25,041
(403,374)
(236,203)
(614,536)
-
-
-
-
-
-
-
-
25,041
(403,374)
(236,203)
(614,536)
99,006
533,912
236,203
869,121
124,047
130,538
-
254,585
2020		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
50,608
43,242
-
93,850
1,231
40
-
1,271
2,155
26,315
-
28,470
-
4,273
-
4,273
53,994
73,870
-
127,864
17,177
489,020
236,203
742,400
17,177
489,020
236,203
742,400
36,817
(415,150)
(236,203)
(614,536)
(11,776)
11,776
-
-
25,041
(403,374)
(236,203)
(614,536)
-
-
-
-
-
-
-
-
25,041
(403,374)
(236,203)
(614,536)
99,006
533,912
236,203
869,121
124,047
130,538
-
254,585
2020		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
50,608
43,242
-
93,850
1,231
40
-
1,271
2,155
26,315
-
28,470
-
4,273
-
4,273
53,994
73,870
-
127,864
17,177
489,020
236,203
742,400
17,177
489,020
236,203
742,400
36,817
(415,150)
(236,203)
(614,536)
(11,776)
11,776
-
-
25,041
(403,374)
(236,203)
(614,536)
-
-
-
-
-
-
-
-
25,041
(403,374)
(236,203)
(614,536)
99,006
533,912
236,203
869,121
124,047
130,538
-
254,585
2020		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
50,608
43,242
-
93,850
1,231
40
-
1,271
2,155
26,315
-
28,470
-
4,273
-
4,273
53,994
73,870
-
127,864
17,177
489,020
236,203
742,400
17,177
489,020
236,203
742,400
36,817
(415,150)
(236,203)
(614,536)
(11,776)
11,776
-
-
25,041
(403,374)
(236,203)
(614,536)
-
-
-
-
-
-
-
-
25,041
(403,374)
(236,203)
(614,536)
99,006
533,912
236,203
869,121
124,047
130,538
-
254,585
2020		 2019
Total
£
58,147
1,302
493,484
13,186
566,119
529,239
529,239
36,880
-
36,880
- - - - -
- - - - -
25,041 (403,374) (236,203) (614,536) 36,880
99,006 533,912 236,203 869,121 832,241
124,047 130,538 - 254,585 869,121

11

Balance Sheet as at 31 December 20 20

Note
Fixed assets
Tangible assets
7
Other fixed assets
Investments
Total fixed assets
Current assets
Stocks
9
Debtors
10
Cash at bank and in hand
11
Total current assets
Creditors: amounts falling due within one
year
12
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one
year
Provisions for liabilities and charges
Net assets
Funds of the Charity
Unrestricted funds
13
Designated Funds
13
Restricted income funds
13
Total funds		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
- -
-
- -
- -
- -
- -
- -
- -
1,966
- - 1,966
5,441 12,156
- 17,597
132,034 122,151
- 254,185
139,441 134,307
- 273,748
15,394 3,769
- 19,163
124,047 130,538
- 254,585
124,047 130,538
- 254,585
- -
- -
- -
- -
124,047 130,538
- 254,585
124,047
- - 124,047
- 130,538
- 130,538
- -
- -
124,047 130,538
- 254,585
31-Dec-20		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
- -
-
- -
- -
- -
- -
- -
- -
1,966
- - 1,966
5,441 12,156
- 17,597
132,034 122,151
- 254,185
139,441 134,307
- 273,748
15,394 3,769
- 19,163
124,047 130,538
- 254,585
124,047 130,538
- 254,585
- -
- -
- -
- -
124,047 130,538
- 254,585
124,047
- - 124,047
- 130,538
- 130,538
- -
- -
124,047 130,538
- 254,585
31-Dec-20		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
- -
-
- -
- -
- -
- -
- -
- -
1,966
- - 1,966
5,441 12,156
- 17,597
132,034 122,151
- 254,185
139,441 134,307
- 273,748
15,394 3,769
- 19,163
124,047 130,538
- 254,585
124,047 130,538
- 254,585
- -
- -
- -
- -
124,047 130,538
- 254,585
124,047
- - 124,047
- 130,538
- 130,538
- -
- -
124,047 130,538
- 254,585
31-Dec-20		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
- -
-
- -
- -
- -
- -
- -
- -
1,966
- - 1,966
5,441 12,156
- 17,597
132,034 122,151
- 254,185
139,441 134,307
- 273,748
15,394 3,769
- 19,163
124,047 130,538
- 254,585
124,047 130,538
- 254,585
- -
- -
- -
- -
124,047 130,538
- 254,585
124,047
- - 124,047
- 130,538
- 130,538
- -
- -
124,047 130,538
- 254,585
31-Dec-20		 31-Dec-19
Total
£
539,436
-
-
539,436
10,579
27,385
359,321
397,285
67,600
329,685
869,121
-
-
869,121
99,006
533,912
236,203
124,047 130,538 - 254,585 869,121

The financial statements were approved by the Trustees on 7 June 2021 and signed on their behalf by

A Brown MBA, FIFireE, ACIEA Chairman

A M Richardson, FCCA Treasurer

12

Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Note 2 Accounting policies

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources · the charity becomes entitled to the resources;
· the trustees are virtually certain they will receive the resources; and
· the monetary value can be measured with sufficient reliability.
Membership subscriptions Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in
the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents
before being paid out.
Incoming resources with related Where incoming resources have related expenditure (as with fundraising or contract income) the
expenditure incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to
the resources.
Tax reclaims on donations and Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which
gifts they relate.
Contractual income and This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed
by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended)
where the benefit to the charity is reasonably quantifiable, measurable and material_._The value
placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer help The value of any voluntary help received is not included although the reliance placed on this vital
resource is referred to in the annual report.
Investment income This is included in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity
to pay out resources.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service or
conditions output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has
provided the specified service or output.
Grants payable without These are only recognised in the accounts when a commitment has been made and there are no
performance conditions conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use by These are capitalised if they can be used for more than one year, and cost at least £1000. They are
charity valued at cost or a reasonable value on receipt.
Investments Investments quoted on a recognised stock exchange are valued at market value at the year end.
Other investment assets are included at trustees' best estimate of market value.
Stocks These are valued at the lower of cost or market value.

13

Notes to the accounts (continued)

Note 3 Analysis of incoming resources

Investment income
Incoming resources from charitable
activities
Charitable Activities
Voluntary income
Note 4
Analysis of reso		 Analysis 2020
2019
£
£		 2020
2019
£
£
Membership subscriptions 211,663 208,552
Less: Membership subscriptions paid to National Scout
Headquarters		 (163,105)
(159,968)
Net membership subscriptions retained 48,558
48,584
Grants 43,004 2,000
Donations 2,288 7,563
Total 93,850
58,147
Bank & Short term Investment Interest 1,271 1,302
Total 1,271 1,302
Youth programme and activities - Broadstone Warren 26,371 389,109
Youth programme and activities - Other Activities 2,099 104,375
Total 28,470 493,484
urces expended 2020
2019
£
£
Broadstone Warren 723,309 383,192
Other Activities 19,091 146,047
Total 742,400 529,239
Analysis to Charitable Activities
Youth Programme and activities 728,333 503,687
Governance 3,850 3,800
Adult Training 1,642 8,032
Development of Scouting 135 630
County Office 8,440 13,090
Total 742,400
529,239

Note 5 Expenses and fees

5.1 Trustee expenses

The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows:

Nature of the expenses
Total amount paid
5.2 External Examiner Fees
Independent Examiners' fees for reporting on the accounts
Number of trustees who were paid expenses
The following fees were paid for the statutory external scrutiny of accounts and other services provided		 2020 2019
1 1
Travel Travel
£41 £5
by the external examiner:
2020
 2019
£
£
3,850 3,800

14

Notes to the accounts (continued)

Note 6 Paid employees

6.1 Staff Costs

Total
Charitable Activities
Total staff costs
6.2 Average number of full-time equivalent employees in the year
Gross wages, salaries and benefits in kind
Employer’s National Insurance costs
Pension costs		 Total
Charitable Activities
Total staff costs
6.2 Average number of full-time equivalent employees in the year
Gross wages, salaries and benefits in kind
Employer’s National Insurance costs
Pension costs		 2020
£		 2019
£
93,579 126,746
2,491 3,654
6,376 7,121
102,446 137,521
valent employees in the year 2020
Number		 2019
Number
Charitable Activities 4 9
Total
4		 9

No employee emoluments exceeded £60,000 during the year

Note 7 Tangible fixed assets

7.1 Cost or valuation

Balance brought forward
Additions
Disposals
Balance carried forward		 Motor Vehicles
£		 Plant &
Equipment
£		 Fixtures &
Fittings
£		 Improvements to
Broadstone Warren
£		 Total
£
5,467
68,658
36,709
956,398
1,067,232
0
0
0
0
0
(5,467) (68,658) (36,709) (956,398) (1,067,232)
0
0
0
0
0

7.2 Accumulated depreciation and impairment provisions

Depreciation is provided on the above assets at the following rates:

Basis
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
31 December 2019
31 December 2020
7.3 Net book value		 Reducing
Balance		 Reducing
Balance		 Reducing
Balance		 Remaining Life of
Lease		 Remaining Life of
Lease
25% 25% Note 1
Motor
Vehicles
£		 Plant &
Equipment
£		 Fixtures &
Fittings
£		 Improvements to
Broadstone Warren
£		 Total
£
2,307
61,096
21,719
442,674
527,796
790
1,890
3,077
31,395
37,152
(3,097) (62,986) (24,796) (474,069) (564,948)
0
0
0
0
0
3,160 7,562 14,990 513,724 539,436
- - - - -

Note. The lease for the Broadstone Warren Camp & Activity Centre was handed back to the Scout Association on 31 December 2020

15

Notes to the accounts (continued)

8 Broadstone Warren

Broadstone Warren Scout Camp is held on a 50 year lease from the Scout Association.

This lease commenced on 1 April 1987. The custodian trustees are the Scout Association Trust Corporation. The lease for the Broadstone Warren Scout Camp & Activity Centre was handed back to the Scout Association on 31 December 2020.

There is a net outgoing cost of £723,309, of which £502,284 (£1,067,232-£564,918) is attributable to the isposal of the assets

Goods for Resale
Activity Books & Badges
Other
Total
Note 9
Stocks
31/12/2020
£		 31/12/2019
£
- 6,941
1,966 1,964
- 1,674
1,966 10,579

Note 10 Debtors and prepayments

Analysis of debtors
Trade debtors
Prepayments and accrued income
Total
Analysis of deposits
Bank Accounts
Cash in hand
Total
Note 11
Cash at bank and in hand		 Amounts falling due within one
year		 Amounts falling due within one
year
31/12/2020
£		 31/12/2019
£
- 11,082
17,597 16,303
17,597 27,385
31/12/2020
£		 31/12/2019
£
254,111 358,909
74 412
254,185 359,321

Note 12 Creditors and accruals

12.1 Analysis of creditors

Amounts falling due within one
year		 Amounts falling due within one
year
31/12/2020
£		 31/12/2019
£
Trade creditors
Taxation and social security
Receipts in advance
Accruals and deferred income
Total		 294 4,944
- 3,445
- 52,700
18,869 6,511
19,163 67,600

16

Notes to the accounts (continued)

Note 13 Designated and restricted funds

13.1 Funds held

The charity held the following funds at the year end

General Fund (GE); Designated Funds (D); Restricted Fuds (R )

Fund Name Type GE, D or R Purpose and Restrictions Purpose and Restrictions Purpose and Restrictions Purpose and Restrictions Purpose and Restrictions
Broadstone Warren D A separate fund covering the day to day operations of the Broadstone Warren Scout
Camp and Activity Centre. The site is managed on behalf of the trustees by a separate
Management Board.
International Reserve D To support Scouts taking part in international activities.
LEA membership grants D Represents the value of grants received to support Scouting within the East Sussex
CountyCouncil area.
Development Fund D To support future Development of Scouting within East Sussex
Broadstone Warren building
development & Resource Centre		 R Represents the element of the Warren Lodge and Broadstone Lodge buildings funded
by the National Lotteries Charities Board. The year end balance equates to the net book
value of this proportion of these buildings.
13.2 Movements of major funds
Fund names Type GE, D or R Fund balances
brought
forward
£		 Incoming
resources
£		 Outgoing
resources
£		 Transfers
£		 Fund balances
carried forward
£
General Fund GE 99,006 53,994 (17,177)
(11,776)		 124,047
Broadstone Warren D 429,912 71,732 (487,106) 14,538
International Reserve D 50,000 138 (1,914) 11,776 60,000
Development Fund D 52,000 - - - 52,000
LEA membership grants D 2,000 2,000 - - 4,000
sub total designated funds 533,912 73,870 (489,020) 11,776 130,538
Broadstone Warren Building
Development		 R 236,203 - (236,203)
-		 -
sub total restricted funds 236,203 - (236,203) - -
Total Funds 869,121 127,864 (742,400)
-		 254,585

13.3 Transfers between funds

From Fund (Name) To Fund (Name) Reason Amount
General Fund International Reserve To support future International activities £11,776
Note 14.
Grants from National Lottery Charities Board
Income
Value of grants awarded
Depreciation Charge
Current year
Previous years
Total
Remaining fund value shown
under restricted funds, as
Broadstone Warren building
development		 Grant 1 Grant 2 Total
1997 2001
141,000 386,832 527,832
59,358 176,845 236,203
81,642 209,987 291,629
141,000 386,832 527,832
- - -

17

Notes to the accounts (continued)

Note 15.

Broadstone Warren Scout Camp & Activity Centre. Summary Accounts

Incoming Resources
Camping Fees
Activities
Equipment Hire
Shop Sales
Other Income
Grants & Donations
shown in accounts as
Donations & Legacies
Investment Income
Covid 19 related grants
Other Income
Charitable Activities
Staff Costs
Premises
Depreciation & Amortisation
Office Costs
Activities
Cost of Sales
Irrecoverable VAT
Equipment
Advertising
Travel
External Examiner Fees
Bank Charges & Interest
Bad Debts
Balance Sheet
Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Net Assets
Split between
Designated fund
Restricted fund
Totals
Net (outgoing)/incoming resources
Total resources expended - Charitable Activities
Resources expended
Total Incoming Resources		 2020
2019		 2020
2019
20,743 228,623
4,764 133,176
0 8,395
583 17,060
4,638 15,140
41,004 659
71,732 403,053
100 659
40 100
41,004
4,273 13,185
26,315 389,109
71,732 403,053
99,410 135,038
57,475 131,906
535,937 46,102
10,920 21,532
2,860 12,748
7,767 10,511
0 9,508
4,685 8,027
0 1,295
1,633 2,525
2,050 2,000
572 2,000
0 0
723,309 383,192
(651,577) 19,861
0 539,436
18,306 171,208
(3,768) (44,529)
0 0
14,538 666,115
14,538 429,912
0 236,203
14,538 666,115

The above figures have been consolidated into the accounts

18

Notes to the accounts (continued)

Note 16.

Analysis of County Activities (excluding Broadstone Warren)

Membership Fees
County Office & General Stationery
Grants & Donations
Badges & D of E awards
International Events
External Examiner Fees
Adult Training
Insurances
Other Activities
Beaver activities
Overland Hike
Bank Interest/ Bank Charges
Scout Events
Cub Scouts Events
Totals
Summary
Broadstone Warren
Other County Activities
Total as per financial statements		 Income
Expenditure		 Income
Expenditure		 Income
Expenditure
48,558 -
- 8,440
4,050 -
2,109 1,842
138 1,932
- 1,800
- 1,642
- 828
46 732
- 742
- 596
1,231 218
- 171
- 148
56,132 19,091
71,732 723,309
56,132 19,091
127,864 742,400

19

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