2022-12-31-accounts - East Sussex County Scout Council

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Annual Report 2022 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 Elaine Gausden Sharon Bishop Tony Richardson Gabriel Jones (from 19 December 2022) Nominated Ray Tennant Stephen Dawson Mark Lloyd Andrew Smith (from 20 June 2022)

County Chair County Commissioner County Secretary County Treasurer County Youth Commissioner

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

INDEPENDENT EXAMINER

MR M CLARK

Report from the County Commissioner

Another year passes by, and it’s now been 3 years I’ve been County Commissioner. I am still keen and passionate about scouting in East Sussex and the need to grow and be able to offer more and better scouting to the young people in our communities. The census this year still showed growth but demonstrated the need for more leadership, there is no problems in recruiting the young people, we need more volunteers.

Squirrels have now taken hold in a few districts, and they are proving to be a popular and fun section. This in turn will be bringing new adults into scouting that would not normally have been involved, they will hopefully move up with their young people to beavers and continue through. This will be a new way of thinking in regard to volunteering, we need to be flexible and forward thinking. I would like to thanks Antonia, (ACC Squirrels) in supporting all the new Dreys in setting up.

With growth in mind, we have the transformation process happening in the background. Last May 4 of us went to Manchester to see the future of scouting unfolding, it is an exciting future, more streamlined, easier to recruit and volunteer. My thanks go to Ash (DCC) in attending all the meetings, in preparation for East Sussex to start moving onwards and upwards. We are nearly ready to be sharing more with you, keep your eyes peeled!

The WSJ unit are nearing the end of their journey, only a couple of months to go until they head off to South Korea. I hope they have the most amazing experience and look forward to hearing about it on their return. We have also been successful in recruiting for Roverway – an Explorer/Network event off to Norway next year. We have enough young people to form a patrol, it promises to be a life changing adventure.

All other sections are active and hopefully moving forwards have a team to start to move cubs forward in the county. Beavers have their fun day at the end of June, Thank you to Helen (ACC Beavers) and her merry band of helpers in planning the day, I hope it is a success. Overland was again a triumph, the weather wasn’t great on the Saturday but all the young people I saw were in good spirits and enthusiastic, amazing. Thank you Albert, (ACC Activities) and the huge team from East and West Sussex in planning the event.

Finally, I would like to say thank you to all the adult volunteers across the county, without your dedication and commitment we wouldn’t be the best County in the Country.

Elaine Gausden County Commissioner East Sussex Scouts

Report from the County Chair

I am pleased to present the Annual report for the East Sussex Scout Council.

Despite the challenging economic landscape, we are pleased to report that Scout Board maintained a stable financial position throughout the year. Our revenue sources remained consistent, and we successfully managed our expenses within the allocated budget. The prudent financial management ensured that we continued to support and invest in our core scouting programs and initiatives.

Programs and Initiatives:

Membership Growth:

We focused on membership growth initiatives, and we have seen growth within adult and young people membership. Squirrels are now within almost all districts and with a strong County leadership team, which includes the essential roles of our Youth Commissioners, we head into this year with a clear focus on growth. We engaged with local communities and enhanced our online presence including social media with Instagram, Twitter, and Facebook to attract new members and retain existing ones.

Leadership Development:

Recognising the importance of leadership skills, our training teams launched various training programs and workshops for scout leaders. These initiatives aimed to equip our leaders with the necessary tools and knowledge to effectively guide and mentor our young people through exciting programs.

Community Outreach:

Across the County, our young people actively participated in community service projects and environmental initiatives, fostering a sense of social responsibility among our members, and leaving a positive impact on the community.

International:

Our World Scout Jamboree unit are almost ready to represent us at the WSJ in South Korea and we also have a unit representing the County at Roverway in Norway in 2024. These are both excellent opportunities for our members.

Challenges and Mitigation:

While we celebrated many achievements, we also faced challenges during the year. The ongoing cost of living crisis presented obstacles, impacting many of our members. However, we swiftly adapted to the challenges with targeted support ensuring that our scouting experience remained accessible, engaging, and interactive.

Looking ahead, we have identified several strategic initiatives for the upcoming year:

Growth and Development: We plan to continue the work already started on growing our county and developing adult members as well as attracting new leaders and young people into scouting.

Transformation: We have already seen some changes adopted in the past few months and we are working hard to prepare the county for transformation in 2024. These will see exciting new changes to the way we deliver scouting and how we welcome and develop new volunteers into our leadership teams.

Diversity and Inclusion: Recognising the importance of inclusivity, we aim to enhance diversity within our organisation. We will implement initiatives that create a welcoming and supportive environment for members from diverse backgrounds, ensuring everyone feels valued and represented within East Sussex.

Partnerships and Collaborations: We will actively seek partnerships and collaborations with other counties, local businesses, educational institutions, and governmental bodies. These partnerships will provide our scouts with valuable learning experiences, resources, and opportunities to contribute to the community.

Conclusion:

In conclusion, the past year has been successful and rewarding. We have navigated through some uncertainty, adapted to changing circumstances, and continued to provide an excellent and meaningful scouting experience for our members. We extend our gratitude to the dedicated volunteers, leaders, and supporters who have contributed to our success.

We look forward to the year ahead and remain committed to fulfilling our mission of giving every young person skills for life.

Kathryn Frost

Chair Board of Trustees

CENSUS OF MEMBERSHIP AS AT 31 JANUARY 2023

	Squirrel Scouts	Beaver Scouts	Cub Scouts	Scouts	Explorer Scouts	Network Scouts	Adults	Total 2023	Total 2021
Ashdown	24	222	278	237	89	9	228	1,087	1,053
Brighton & Hove	-	239	377	349	82	102	283	1,432	1,455
Eastbourne	36	186	293	243	87	16	328	1,189	1,218
Hailsham & Heathfield	-	113	156	126	37	-	127	559	588
Hastings & Rye	11	214	277	198	84	-	212	996	935
Lewes	-	85	100	104	36		110	435	418
Seahaven	-	55	93	96	34	12	82	372	410
Senlac	20	129	188	179	64	4	174	758	723
County							54	54	42
Total 2023	91	1,243	1,762	1,532	513	143	1,598	6,882
Total 2022		883	1,548	1,390	453	249	1,584		6,842

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 subcommittees that undertake specific responsibilities within the County and the Executive Committee receives their reports. The sub-committees are: - County Finance Sub-Committee, 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 £61,063 (2021 £41,117) with expenditure of £64,094 (2021 £17,950). This has left a deficit of £3,031 as compared with a surplus in 2021 of £23,167.

During the year the trustees agreed a subsidy of some £31,600 towards the cost of the World Scout Jamboree in South Korea in 2023. Some £26,467 was committed or paid during 2022 and is reflected in the accounts.

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 is reviewed annually. The general fund balance as of 31 December 2022 is £163,188 (2021 £151,252).

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 2022.

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

29 March 2023

East Sussex County Scout Council

Financial statements for the year ended 31 December 2022

Unrestricted funds Designated funds Total £ £ £ 37,845 2,000 39,845 2,812 0 2,812 17,217 1,189 18,406 57,874 3,189 61,063 35,438 28,656 64,094 35,438 28,656 64,094 22,436 (25,467) (3,031) (10,500) 10,500 0 11,936 (14,967) (3,031) 151,252 126,500 277,752 163,188 111,533 274,721 2022	Unrestricted funds Designated funds Total £ £ £ 37,845 2,000 39,845 2,812 0 2,812 17,217 1,189 18,406 57,874 3,189 61,063 35,438 28,656 64,094 35,438 28,656 64,094 22,436 (25,467) (3,031) (10,500) 10,500 0 11,936 (14,967) (3,031) 151,252 126,500 277,752 163,188 111,533 274,721 2022	Unrestricted funds Designated funds Total £ £ £ 37,845 2,000 39,845 2,812 0 2,812 17,217 1,189 18,406 57,874 3,189 61,063 35,438 28,656 64,094 35,438 28,656 64,094 22,436 (25,467) (3,031) (10,500) 10,500 0 11,936 (14,967) (3,031) 151,252 126,500 277,752 163,188 111,533 274,721 2022	2021 Total £
			37,528
			262
			3,327
			41,117

35,438	28,656	64,094	17,950
35,438	28,656	64,094	17,950
22,436	(25,467)	(3,031)	23,167
(10,500)	10,500	0	0
11,936	(14,967)	(3,031)	23,167
151,252	126,500	277,752	254,585
163,188	111,533	274,721	277,752

Balance Sheet as at 31 December 2022

	31-Dec-22	31-Dec-22	31-Dec-22	31-Dec-21
Note Current assets Stocks 7 Debtors 8 Cash at bank and in hand 9 *Total current assets* Creditors: amounts falling due within one year 10 *Net current assets/(liabilities)* *Total assets less current liabilities* *Net assets* Funds of the Charity Unrestricted funds 12 Designated Funds 12 *Total funds*	Unrestricted funds Designated funds Total £ £ £ 1,045 - 1,045 17,295 - 17,295 155,243 140,351 295,594 173,583 140,351 313,934 10,395 28,818 39,213 163,188 111,533 274,721 163,188 111,533 274,721 163,188 111,533 274,721 163,188 - 163,188 - 111,533 111,533 163,188 111,533 274,721			Total £ 1,248 1,196 283,754 286,198 8,446 277,752 277,752 277,752 151,252 126,500 277,752
	163,188	111,533	274,721	277,752

The financial statements were approved by the Trustees on 16 May 2023 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

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.

Notes to the accounts (continued)

Note 3 Analysis of incoming resources

Analysis	2022 2021 £ £	2022 2021 £ £
Membershipsubscriptions	212,450	188,392
Less: Membership subscriptions paid to National Scout Headquarters	(174,605)	(153,864)
Net membershipsubscriptions retained	37,845	34,528
Grants & Donations	2,000	3,000
	39,845	37,528

Bank & Short term Investment Interest	2,812	262
Total	2,812	262

Youth Programme and activities	18,206	3,327
Adult Training	200	-
Total	18,406	3,327
Analysis	2022 2021 £ £
Youth Programme and activities	51,196	8,420
Governance	162	180
Adult Training	4,047	2,125
Development of Scouting	1,118	153
CountyOffice	7,571	7,072
Total	64,094	17,950

Note 5 Expenses

5.1 Trustee expenses

5.1 Trustee expenses
Nature of the expenses Total amount paid 5.2 External Examiner Fees The total amount of payments or reimbursement of out-of-pocket expenses made to Number of trustees who were paid expenses The following fees were paid for the statutory external scrutiny of accounts and other	2022	2021
	0	1
	Travel	Travel
	£0	£49

	~~2022~~ £	~~2021~~ £
	0	180

Notes to the accounts (continued)

Note 6 Paid employees

6.1 Staff Costs

Gross wages, salaries and benefits in kind Total staff costs 6.2 Average number of full-time equivalent employees in the year	2022 £	2021 £
	6,148	5,842
	6,148	5,842

	2022 Number	2021 Number
	1	1

No employee emoluments exceeded £60,000 during the year

Note 7 Stocks

Note 7 Stocks
Activity Books & Badges Total	2022 £	2021 £
	1,045	1,248
	1,045	1,248

Note 8 Debtors and prepayments

Analysis of debtors Trade debtors Prepayments and accrued income Total			15/06/2660 £ - - - Amounts
	2022 £	2021 £
	13,016	-
	4,279	1,196
	17,295	1,196

Note 9 Cash at bank and in hand

Analysis of deposits

*Analysis of deposits*
Bank Accounts Investment Accounts Cash in hand Total	2022 £	2021 £
	40,374	283,692
	255,186
	34	62
	295,594	283,754

Notes to the accounts (continued)

Note 10 Creditors and accruals

Note 10 Creditors and accruals
	Amounts falling due within one year
	31/12/2022 £	31/12/2021 £
Trade creditors Receipts in advance Accruals and deferred income Total	12	-
	15,792	7,479
	23,409	967
	39,213	8,446

Note 11. Analysis of County Activities

International Events Tune up County Office & General Stationery Beaver Scouts Events Adult Training Overland Hike Badges & D of E awards Regional Meetings Development Costs Scout Events Other Activities Grants & Donations Insurances Network Scouts Governance Bank Interest/ Bank Charges SAS Membership Fees Totals	Income Expenditure	Income Expenditure
	1,189	27,656
	5,562	8,191
	-	7,571
	4,840	4,448
	200	4,047
	2,977	3,038
	2,087	1,906
	-	1,630
	-	1,118
	876	1,108
	675	1,103
	2,000	1,000
	-	527
	-	452
	-	161
	2,812	123
	-	15
	37,845	-
	61,063	64,094

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	151,252	57,874	(35,438)	(10,500)	163,188

International Reserve	D	69,000	1,189	(27,656)	10,500	53,033
Development Fund	D	52,000	-	-	-	52,000
LEA membership grants	D	5,500	2,000	(1,000)	-	6,500
*sub total designated funds*		*126,500*	*3,189*	*(28,656)*	*10,500*	*111,533*

Total Funds		277,752	61,063	(64,094)	-	274,721

12.3 Transfers between funds

12.3 Transfers between funds
From Fund(Name)	To Fund(Name)	Reason	Amount
General Fund	International Reserve	To support future International activities	£10,500