2021-12-31-accounts - East Sussex County Scout Council

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Annual Report 2021 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

Andrew Blackman, Lord Lieutenant of East Sussex

COUNTY EXECUTIVE COMMITTEE AND TRUSTEES

Ex-officio

Kathryn Frost (from 30 December 2021) Adrian Brown (to 30 December 2021) Elaine Gausden Sharon Bishop Jodie Bennett (to 30 December 2021 ) Jacob Nicholls-Jackson Tony Richardson Nominated Susan Cooke (to 30 December 2021) David Simon (to 30 December 2021) Ray Tennant Elected Jacob Bloss Stephen Dawson Ken Scott (to 30 December 2021) James Punchard (to 30 December 2021) Co-opted Mark Lloyd

County Chair County Chair County Commissioner County Secretary

County Youth Commissioner County Treasurer

Chair, Appointments Committee

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

INDEPENDENT EXAMINERS

County Mr M Clark

Report from the County Commissioner

What a difference a year makes, scouting slowly returning to some kind of normality, thank goodness.

This year we have grown across all sections in the county, welcoming an extra 787 young people, I would like to thank everyone of you in making this possible, keeping scouting going and driving growth. This means that now, within the county we have 5061 Beavers, Cubs, Scouts and Explorers.

The challenge for this year is to continue the growth of young people, whilst attracting new adults within the leadership volunteering role. We also want to introduce Squirrels (4-6 years provision) to the county, aiming by the end of the year to have at least 1 Drey in every district.

As face-to-face scouting returns, I have been fortunate enough to go out and visit some groups and district camps. The Overland returned this year, a great effort in all involved, and credit to the leaders for training such amazing scouts and explorers. I was given the opportunity to be on a checkpoint and each young person that came through was happy to be out, not a single complaint, carried out their challenge and left for the next checkpoint, outstanding.

We also have the next unit in place to attend the World Scout Jamboree to South Korea in 2023. 36 scouts and explorers gained a place from over 100 entries. It was a tough decision to pick the 36 out, I’m glad I didn’t have to. Also, thank you to the 4-unit leaders and everyone else that is supporting them in this epic journey.

All other sections are starting to get active; beavers are planning a county event for September, scouts have ‘Goldbitz’ and an emergency scenario weekend and there is something in the pipeline for the cubs in East Sussex.

So again, I would like to say a huge thank you to all the volunteers in East Sussex in everything you do, the occasional helpers, exec members, leaders and assistant leaders, the trainers and managers, you are all amazing.

Elaine Gausden - County Commissioner

Report from the County Chair

The last twelve months have seen scouting in East Sussex bounce back to full steam. There is no doubt that some members will have experienced deeply challenging circumstances over the last few years and it has been reassuring to see our County grow across all sections thanks to the enthusiasm and drive from our leaders and adult volunteers.

Growth is on the agenda for the next twelve months with plans to welcome Squirrels to our provision for young people through the support and drive from the County team as well as exciting programs for beavers, cubs, scouts and explorers.

With events and camps back up and running across all sections, I am very much looking forward to an exciting year of scouting in East Sussex and want to thank all our volunteers for their dedication, passion and enthusiasm in delivering skills for life to the young people of our County

Kathryn Frost – County Chair

Census of Membership at 31 January 2022

Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022	Census of Membership at 31 January 2022
	Beaver Scouts	Cub Scouts	Scouts	Explorer Scouts	Network Scouts	Adults	Total 2022	Total 2021
Ashdown	242	267	247	74	6	217	1,053	845
Brighton & Hove	232	387	328	108	140	260	1,455	1327
Eastbourne	188	262	282	106	6	374	1,218	1276
Hailsham & Heathfield	120	153	139	43	-	133	588	499
Hastings & Rye	234	257	177	68	12	187	935	708
Lewes	87	111	106	14		100	418	335
Seahaven	62	124	76	30	17	101	410	375
Senlac	113	183	167	74	8	178	723	708
County						42	42	34
Total 2022	1,278	1,744	1,522	517	189	1,592	6,842
Total 2021	883	1,548	1,390	453	249	1,584		6,107

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:

support the County Commissioner in meeting the responsibilities of the appointment.
provide support for the Scout Districts and Scout Network within the County.

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 sub-committees that undertake specific responsibilities within the County and the Executive Committee receives their reports. The sub-committees are: - County Finance Sub-Committe, and County Appointments Advisory Committee.

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; 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.

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.

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:

select suitable accounting policies and apply them consistently;
make judgements 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 charitable organisation will continue in business.

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.

Financial Review

The consolidated accounts for all County activities shows Income of £41,117 (2020 £127,864) with expenditure of £17,950 (2020 £742,400). This has left a surplus of £23,167 as compared with a deficit in 2020 of £614,536.

The large difference between the years is due to the County ceasing to operate the Broadstone Warren Camp site with effect from 1 January 2021. The site was unable to operate from March 2020 due to Covid 19 which resulted in large losses in 2020.

The trustees have a policy of retaining approx.. £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 reserves policy will be reviewed. Due to most activities not being able to take place, the general fund balance as of 31 December 2021 is £151,252 (2020 £124,047).

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 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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 to enable a proper understanding of the accounts to be reached.

Mr M Clark 5 Kingsdown Avenue Bexhill on Sea East Sussex TN39 4EJ

9 March 2022

East Sussex County Scout Council

Financial statements for the year ended 31 December 2021

Unrestricted funds Designated funds Total £ £ £ 35,028 2,500 37,528 262 - 262 3,275 52 3,327 - - - 38,565 2,552 41,117 15,979 1,971 17,950 15,979 1,971 17,950 22,586 581 23,167 4,619 (4,619) - 27,205 (4,038) 23,167 - - - - - - 27,205 (4,038) 23,167 124,047 130,538 254,585 151,252 126,500 277,752 2021	Unrestricted funds Designated funds Total £ £ £ 35,028 2,500 37,528 262 - 262 3,275 52 3,327 - - - 38,565 2,552 41,117 15,979 1,971 17,950 15,979 1,971 17,950 22,586 581 23,167 4,619 (4,619) - 27,205 (4,038) 23,167 - - - - - - 27,205 (4,038) 23,167 124,047 130,538 254,585 151,252 126,500 277,752 2021	Unrestricted funds Designated funds Total £ £ £ 35,028 2,500 37,528 262 - 262 3,275 52 3,327 - - - 38,565 2,552 41,117 15,979 1,971 17,950 15,979 1,971 17,950 22,586 581 23,167 4,619 (4,619) - 27,205 (4,038) 23,167 - - - - - - 27,205 (4,038) 23,167 124,047 130,538 254,585 151,252 126,500 277,752 2021	2020 Total £
			93,850
			1,271
			28,470
			4,273
			127,864

			742,400
			742,400
			(614,536)
			-
			(614,536)

-	-	-	-
-	-	-	-
27,205	(4,038)	23,167	(614,536)
124,047	130,538	254,585	869,121
151,252	126,500	277,752	254,585

Balance Sheet as at 31 December 2021

Unrestricted funds Designated funds Restricted funds Total £ £ £ £ 1,248 - - 1,248 1,196 - - 1,196 157,254 126,500 - 283,754 159,698 126,500 - 286,198 8,446 - - 8,446 151,252 126,500 - 277,752 151,252 126,500 - 277,752 - - - - - - - - 151,252 126,500 - 277,752 151,252 - - 151,252 - 126,500 - 126,500 - - - - 151,252 126,500 - 277,752 31-Dec-21	Unrestricted funds Designated funds Restricted funds Total £ £ £ £ 1,248 - - 1,248 1,196 - - 1,196 157,254 126,500 - 283,754 159,698 126,500 - 286,198 8,446 - - 8,446 151,252 126,500 - 277,752 151,252 126,500 - 277,752 - - - - - - - - 151,252 126,500 - 277,752 151,252 - - 151,252 - 126,500 - 126,500 - - - - 151,252 126,500 - 277,752 31-Dec-21	Unrestricted funds Designated funds Restricted funds Total £ £ £ £ 1,248 - - 1,248 1,196 - - 1,196 157,254 126,500 - 283,754 159,698 126,500 - 286,198 8,446 - - 8,446 151,252 126,500 - 277,752 151,252 126,500 - 277,752 - - - - - - - - 151,252 126,500 - 277,752 151,252 - - 151,252 - 126,500 - 126,500 - - - - 151,252 126,500 - 277,752 31-Dec-21	Unrestricted funds Designated funds Restricted funds Total £ £ £ £ 1,248 - - 1,248 1,196 - - 1,196 157,254 126,500 - 283,754 159,698 126,500 - 286,198 8,446 - - 8,446 151,252 126,500 - 277,752 151,252 126,500 - 277,752 - - - - - - - - 151,252 126,500 - 277,752 151,252 - - 151,252 - 126,500 - 126,500 - - - - 151,252 126,500 - 277,752 31-Dec-21	31-Dec-20 Total £
				1,966
				17,597
				254,185
				273,748

				19,163

				254,585

				254,585

				-
				-

				254,585

				124,047
				130,538
				-

151,252	126,500	-	277,752	254,585

The financial statements were approved by the Trustees on 9 May 2022 and signed on their behalf by

K Frost Chair

A M Richardson, FCCA Treasurer

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:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2015);
and with Accounting Standards
and with the Charities Act 2011.

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

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.

Notes to the accounts (continued)

Membershipsubscriptions Less: Membership subscriptions paid to National Scout Headquarters Net membershipsubscriptions retained Grants Donations Total Investment income Bank & Short term Investment Interest Total Incoming resources from charitable activities Youth programme and activities - Broadstone Warren Youthprogramme and activities - Other Activities Total Charitable Activities Broadstone Warren Other Activities Total Analysis to Charitable Activities Youth Programme and activities Governance Adult Training Development of Scouting CountyOffice Total Note 3 Analysis of incoming resources Analysis Voluntary income Note 4 Analysis of resources expended	2021 2020 £ £	2021 2020 £ £
Membershipsubscriptions	188,392	211,663
Less: Membership subscriptions paid to National Scout Headquarters	(153,864)	(163,105)
Net membershipsubscriptions retained	34,528	48,558
Grants	-	43,004
Donations	3,000	2,288
Total	37,528	93,850

Bank & Short term Investment Interest	262	1,271
Total	262	1,271

Youth programme and activities - Broadstone Warren	-	26,371
Youthprogramme and activities - Other Activities	3,327	2,099
Total	3,327	28,470
resources expended	2021 2020 £ £
Broadstone Warren	-	723,309
Other Activities	17,950	19,091
Total	17,950	742,400
Analysis to Charitable Activities
Youth Programme and activities	8,420	728,333
Governance	180	3,850
Adult Training	2,125	1,642
Development of Scouting	153	135
CountyOffice	7,072	8,440
Total	17,950	742,400

Note 5 Expenses and fees

5.1 Trustee expenses

2021 2020 1 1 Nature of the expenses Travel Travel Total amount paid £49 £41 5.2 External Examiner Fees 2021 2020 £ £ 180 3,850 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 providedby the external examiner: 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:	2021 2020 1 1 Nature of the expenses Travel Travel Total amount paid £49 £41 5.2 External Examiner Fees 2021 2020 £ £ 180 3,850 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 providedby the external examiner: 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:	2021 2020 1 1 Nature of the expenses Travel Travel Total amount paid £49 £41 5.2 External Examiner Fees 2021 2020 £ £ 180 3,850 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 providedby the external examiner: 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:
	2021	2020
	1	1
	Travel	Travel
	£49	£41
	by the external examiner:
	2021	2020 £
	£
	180	3,850

Notes to the accounts (continued)

Note 6

Paid employees

6.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 6.2 Average number of full-time equivalent employees in the year	2021 £	2020 £
	5,842	93,579
	-	2,491
	-	6,376
	5,842	102,446

	2021 Number	2020 Number
	1	4
	1	4

No employee emoluments exceeded £60,000 during the year

Note 7 Stocks

Activity Books & Badges Total Note 8 Debtors and	2021 £	2020 £
	1,248	1,966
	1,248	1,966
	prepayments

Analysis of debtors Prepayments and accrued income Total			13/12/4073 £ - - Amounts
	2021 £	2020 £
	1,196	17,597
	1,196	17,597

Note 9 Cash at bank and in hand

Analysis of deposits

*Analysis of deposits*
Bank Accounts Cash in hand Total	2021 £	2020 £
	283,692	254,111
	62	74
	283,754	254,185

Notes to the accounts (continued)

Note 10 Creditors and accruals

Note 10 Creditors and accruals
	Amounts falling due within one year
	31/12/2021 £	31/12/2020 £
Trade creditors Receipts in advance Accruals and deferred income Total	-	294
	7,479	12,089
	967	6,780
	8,446	19,163

Note 11. Analysis of County Activities

County Office & General Stationery Badges & D of E awards Adult Training Professional Fees International Events Insurances Broadstone Warren Grants & Donations SAS Cub Scouts Events Other Activities Uniforms & Other Clothing Annual General Meeting External Examiner Fees Development Costs Scout Events Bank Interest/ Bank Charges Beaver Scouts Events Membership Fees Totals	Income Expenditure	Income Expenditure
	-	7,072
	3,275	3,170
	-	1,295
	-	1,241
	510	1,197
	-	652
	42	634
	2,500	500
	-	412
	-	400
	-	383
	-	190
		186
	-	180
	-	153
	-	140
	262	113
	-	32
	34,528	-
	41,117	17,950

Notes to the accounts (continued)

Note 12 Designated and restricted funds

12.1 Funds held

The charity held the following funds at the year end

General Fund (GE); Designated Funds (D)

Fund Name	Type GE, D	Purpose and Restrictions
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 County Council area.
Development Fund	D	To support future Development of Scoutingwithin East Sussex

12.2 Movements of major funds

Fund names	Type GE, D	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Fund balances carried forward £
General Fund	GE	124,047	38,565	(15,979)	4,619	151,252

Broadstone Warren	D	14,538	42	(274)	(14,306)	-
International Reserve	D	60,000	510	(1,197)	9,687	69,000
Development Fund	D	52,000	-	-	-	52,000
LEA membership grants	D	4,000	2,000	(500)	-	5,500
*sub total designated funds*		*130,538*	*2,552*	*(1,971)*	*(4,619)*	*126,500*

Total Funds		254,585	41,117	(17,950)	-	277,752
12.3 Transfers between funds
From Fund(Name)	To Fund(Name)		Reason			Amount
General Fund	International Reserve		To support future International activities			£9,687
Broadstone Warren	General Fund		Closure of Broadstone Warren			£14,306