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2022-03-31-accounts

OXFORDSHIRE COUNTY SCOUT COUNCIL

Registration Number: 291693

Annual Report and Accounts for the Year Ended 31st March 2022

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2022

Administrative Information

The Oxfordshire County Scout Council (c/o The County Treasurer, 8 Hayward Road, Oxford OX2 8LW) is registered with the Charity Commission (Registration Number 291693) The charity was registered with the Charity Commission on 30th April 1985.

The Oxfordshire County Scout Council’s governing documents are those of The Scout Association. They consist of a Royal Charter dated 4th January 1912 and supplemental Roay Charters in 1949, 1959, 1967 and 1991, which in turn give authority to the Bye Laws of the Association, and The Policy, Organisation and Rules of The Scout Association. The Oxfordshire County Scout Council is a trust established under its rules, which are common to all Scouts.

Members of the County Executive Committee as at 31st March 2022

Ex-officio members
County Chairman John May OBE DL
County Commissioner Wendy Tatham
County Youth Commissioner Ashley Falkner
County Secretary Michelle Cox
County Treasurer Ben Smith
Members elected by the County Scout Council
Andrew Hindle Anna Weekes
James Wynne Katharine Murkett
Marcus Goodwin Philip Earl
Members nominated by the County Commissioner
George Ryall Kirsten Phipps-Get
Rebecca Stanworth Sarah Joyner
Shaun Kendall
Members co-opted by the Executive Committee
David Parry-Jones Martin Richards

Agents and Advisors

Banks: Barclays Bank plc, Oxford City Branch, PO Box 333, Oxford OX1 3HS

Auditors: Wenn Townsend, Chartered Accountants and Registered Auditors, 30 St. Giles, Oxford OX1 3LE

Structure, Governance and Management

The Oxfordshire County Scout Council is led by the County Commissioner, who is appointed by The Scout Association. The County Commissioner is supported by:

The Trustees' responsibilities include keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity to enable them to ensure that the financial statements comply with the Charities Act 2011. They are responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and breaches of law and regulation. They are responsible for the preparation of the financial statements for each financial year that represent a fair and true record of the charity's incoming resources and application of resources during the year and its state of affairs at the end of the year. In preparing these financial statements they must:

Page 1

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts (continued) for the Year Ended 31st March 2022

The Trustees are appointed by and accountable to Oxfordshire County Scout Council in accordance with the Policy, Organisation and Rules of The Scout Association, which are given authority through The Scout Association's Royal Charter and bylaws.

Principal risks and uncertainties

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the trust, and are satisfied that systems are in place to mitigate their exposure to major risks.

Objectives and Activities

The purpose of the Oxfordshire County Scout Council, within the Policy, Organisation and Rules of The Scout Association, is to provide leadership, advice and support for the Scout Districts in the County and through them for the Scout Groups, Explorer Scouts Units and Scout Network Units in Oxfordshire. The Council members confirm that they have referred to the guidance contained in the Charity Commission's guidance on public benefit when reviewing the aims and objectives of the Council and in planning future activities.

Achievements and Performance

Scouting was provided for 6,189 young people in the County, supported by 1,974 uniformed adults and many volunteers. This is a 4% increase on the 2020-21 numbers, which was expected as face to face Scouting is re-introduced following the lifting of COVID-19 restrictions.

The County Executive Committee has met four times during the year. The County Development Plan has been updated to ensure that even better Scouting is available to everyone in the County. The Committee has reviewed its reserve policy and has designated funds to support and develop the County in accordance with its development plan and to meet its objectives. Groups and Districts continue to flourish and provide high quality Scouting for the young people of Oxfordshire, week in week out. We must continue to build on this success and offer even better Scouting to all young people across the County in the coming year.

Further information on what's been happening within the County is given in the annual review of Oxfordshire Scouting for 2021/22.

Review of Financial Activities and Affairs

The audited accounts follow this report and we confirm that these accounts comply with statutory requirements. The charity received income relating to programme and activities in the year of £55,883. This is significantly increased on the previous year with the re-introduction of face to face Scouting following the lifting of COVID-19 restrictions. Total income during the year was £139,756 and £211,769 was expended resulting in net expenditure of £72,013. A gain on investments of £25,277 resulted in an overall deficit for the year of £46,736.

The Reserves Policy of the Charity is to maintain unrestricted funds in the General Fund, which equates to 9 months expenditure of approximately £112,000 for supporting and administering the Charity. The free reserves (excluding designated funds) at 31st March 2022 were £248,525.

Fundraising

Oxfordshire County Scout Council orgainse events and carry out fundraising activities in order to generate funds for the charity. The charity does not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising during the year.

The charity has due regard to the Code of Fundraising Practice in the UK.

All the charity's marketing activities are undertaken directly to ensure that it is not unreasonably persistent or intrusive. Marketing materials contain clear details of how to unsubscribe to future communications and care is taken to limit the level of communications being sent out.

COVID-19

Oxfordshire County Scout Council receives income from membership fees, programme and activities and investment income. The charity's income from membership fees and investments, which is primarily used to support and administer the charity, have been affected by COVID-19. The Trustees undertake an annual review of its five-year rolling forecast to ensure the charity's sustainability going forward and thus, the Trustees have prepared these accounts on a going concern basis.

This report was approved by the Trustees on 14th Sepember 2022.

John May OBE DL Trustee

Page 2

Independent Auditor's Report to the Trustees of Oxfordshire County Scout Council

Opinion

We have audited the financial statements of Oxfordshire County Scout Council for the year ended 31st March 2022, which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Page 3

Independent Auditor's Report to the Trustees of Oxfordshire County Scout Council

Responsibilites of trustees

As explained more fully in the trustees' responsibilities statement the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determined is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilites for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Wenn Townsend Statutory Auditor 30 St Giles Oxford

Wenn Townsend is eligible to act as auditor in terms of section 1212 of the Companies Act 2016.

Page 4

OXFORDSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES Year ended 31st March 2022

Note
Income
Donations and Legacies
5
Charitable Activities
- Membership Fees
- Programme and Activities
6
Investments
Other Income
8
Total Income
Expenditure
Expenditure from Charitable Activities
Programme and Activities
6
Adult Support
7
Other Expenses from General Funds
9
Total Expenditure
Net (Expenditure)/Income before Gain/(Loss) on Investments
Net Gain/(Loss) on Investments
12
Net Movement in Funds
Reconciliation of Funds
Total Funds Brought Forward at 1st April 2021
Total Funds Carried Forward at 31st March 2022		 Unrestricted
Unrestricted
and
and
Total
Total
2021/22
2020/21
£
£
7,667
30,000
64,086
97,700
55,883
10,033
10,802
10,883
1,318
653
139,756
149,269
(69,532)
(10,172)
(11,434)
(7,213)
(130,803)
(105,462)
(211,769)
(122,847)
(72,013)
26,422
25,277
55,286
(46,736)
81,708
487,077
405,369
440,341
487,077

The Council collected on behalf of The Scout Association annual membership fees and paid over to them £209,736 (2021 £206,255). This is not shown in these accounts.

Page 5

OXFORDSHIRE COUNTY SCOUT COUNCIL Balance Sheet 31st March 2022

Note
Fixed Assets
Tangible Assets
11
Investments
12
Current Assets
Debtors
13
Cash at Bank and in Hand
General Fund Current Accounts
COIF Charities Deposit Fund
Gang Show Bank and Cash
Current Liabilities
Creditors: amounts falling due within one year
14
Net Current Assets
Net Assets
Reserves
Unrestricted
16
Designated
Marston Hall
16
County Camp
16
Jamboree
16
International Expeditions
16
County Development Plan
16
Gang Show
16		 £
£
26,692
354,227
380,919
42,771
100,449
9,320
10,432
162,972
(103,550)
59,422
440,341
275,218
20,000
15,000
39,592
984
76,130
13,417
440,341
2021/22		 £
£
26,692
354,227
380,919
42,771
100,449
9,320
10,432
162,972
(103,550)
59,422
440,341
275,218
20,000
15,000
39,592
984
76,130
13,417
440,341
2021/22		 £
£
31,081
366,513
397,594
33,291
100,310
33,518
10,085
177,204
(87,721)
89,483
487,077
289,707
20,000
15,000
41,274
3,264
104,560
13,272
487,077
2020/21		 £
£
31,081
366,513
397,594
33,291
100,310
33,518
10,085
177,204
(87,721)
89,483
487,077
289,707
20,000
15,000
41,274
3,264
104,560
13,272
487,077
2020/21
440,341 487,077
275,218
20,000
15,000
39,592
984
76,130
13,417		 289,707
20,000
15,000
41,274
3,264
104,560
13,272
440,341 487,077

The financial statements were approved by the Trustees on 14th September 2022 and signed on their behalf by

John May OBE DL Trustee

Page 6

OXFORDSHIRE COUNTY SCOUT COUNCIL

Notes to the Accounts at 31st March 2022

1. Accounting Policies

The following accounting policies have been used consistently in dealing with items which the Trustees consider material in relation to the accounts:

Basis of Preparation and Assessment of Going Concern

The Financial Statements of the Charity have been prepared under the historical cost convention with the exception of investments which are included at market value. The Financial Statements have been prepared in accordance with all applicable accounting standards, FRS 102, the Statement of Recommended Practice (SORP), the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

Income

All income is included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

No credit is taken for either general or gift aid donations until they are actually received. The amount credited to the income and expenditure account in respect of gift aid donations does include the amount of income tax recoverable in respect of income actually received.

Legacies are included when the amount has been determined and paid.

Grant income is recognised as receivable subject to fulfilment of any associated conditions. Where conditions have been met or are likely to be met, grant income is recognised in full.

Investment income is recognised when it is receivable.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. The charity is not registered for VAT and all expenditure includes VAT wherever applicable.

Charitable activity costs are those costs incurred directly in support of expenditure on the objects of the Charity. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

Grants payable are included when the recipient has a reasonable expectation that they will receive a grant and when any conditions attached to the grant are fulfilled.

Investments

Investments are included in the accounts at market value. Realised gains/(losses) are those arising between the sale of an investment and its value at the beginning of the year. Unrealised gains/(losses) are those arising where the investment is still held but the value has changed.

Debtors

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

Creditors

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

Volunteer Time

A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts.

Page 7

OXFORDSHIRE COUNTY SCOUT COUNCIL Notes to the Accounts (continued) at 31st March 2022

1. Accounting Policies - continued

Cash and Cash Equivalents

Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Depreciation

Depreciation is calculated using the following rates and bases which are appropriate to the useful lives of the assets and their residual value:

Equipment

Equipment - Climbing Wall & Motor Vehicle

Reducing balance 15% Straight line 20%

Fund Accounting

A general fund which the Trustees may use for the furtherance of the objects of the charity at their discretion. Marston Hall is designated for use by 10th Oxford Scout Group. The other designated funds are for the use their title suggests.

2. Expenditure before Gains on Investments 2021/22 2020/21
£ £
Auditors' Remuneration 2,400 2,530
Depreciation 3,814 3,822

3. Wages and Salaries

The average number of employees during the year was 3 (2021: 2). No employee was paid more than £60,000 during the year.

4. Trustee Remuneration

£129 for expenses were paid to one Trustee during the year (2021: £nil).

No trustee received any renumeration during the year for their role as trustee. One trustee received total renumeration (including pension) for their operations role since being appoineted as a trustee of £34,555 (2021: £31,540). No trustee or other person related to the Council had any personal interest in any contract or transaction entered into by the Council during the year.

5. Donations and Legacies
Government Grants
Donations
Total		 2021/22
2020/21
£
£
2,667
25,000
5,000
5,000
7,667
30,000

Page 8

OXFORDSHIRE COUNTY SCOUT COUNCIL

Notes to the Accounts (continued) at 31st March 2022

6. Programme and Activities
2021/22
2021/22
2021/22
2020/21
Income
Expenditure
Net
Income
Expenditure
£
£
£
£
Sectional
670
1,635
965
33
International
48,780
53,787
5,007
0
Jamboree
3,263
4,945
1,682
0
County Events
0
2,326
2,326
0
County Camp
0
0
0
0
Gang Show
3,170
3,025
(145)
10,000
Depreciation of Equipment
0
3,814
3,814
0
Total
55,883
69,532
13,649
10,033
7. Adult Support
2020/21
2020/21
2020/21
2019/20
Income
Expenditure
Net
Income
Expenditure
£
£
£
£
Adult Training
0
4,901
4,901
0
Development
0
4,014
4,014
0
Commissioner Team
0
1,758
1,758
0
Scout Active Support
0
761
761
0
Total
0
11,434
11,434
0
8. Other Income
International Expeditions Donations
Other Income
Total
9. Other Expenditure From The General Fund
County Office
Premises
Grants
County Conference
Governance Costs
Other
Total		 2021/22
2021/22
2021/22
2020/21
Income
Expenditure
Net
Income
Expenditure
£
£
£
£
670
1,635
965
33
48,780
53,787
5,007
0
3,263
4,945
1,682
0
0
2,326
2,326
0
0
0
0
0
3,170
3,025
(145)
10,000
0
3,814
3,814
0		 2020/21
2020/21
Expenditure
Net
Expenditure
£
£
1,936
1,903
0
0
90
90
0
0
0
0
4,324
(5,676)
3,822
3,822
55,883
69,532
13,649
10,033		 10,172
139
2020/21
2020/21
2020/21
2019/20
Income
Expenditure
Net
Income
Expenditure
£
£
£
£
0
4,901
4,901
0
0
4,014
4,014
0
0
1,758
1,758
0
0
761
761
0		 2019/20
2019/20
Expenditure
Net
Expenditure
£
£
797
797
6,126
6,126
290
290
0
0
0
11,434
11,434
0		 7,213
7,213
2021/22
2020/21
£
£
0
0
1,318
653
1,318
653
2021/22
2020/21
£
£
98,363
71,368
20,227
22,586
3,612
1,767
2,430
2,100
6,171
7,641
0
0
130,803
105,462

Page 9

OXFORDSHIRE COUNTY SCOUT COUNCIL

Notes to the Accounts (continued) at 31st March 2022

10. Governance Costs
Insurance
Audit Fee
Other
Total
11. Fixed Assets
Cost/Valuation
As at 1st April 2021
Additions
Disposals
As at 31st March 2022
Depreciation
As at 1st April 2021
Charge for the year
Eliminated on disposal
As at 31st March 2022
Net Book Value
As at 1st April 2021
As at 31st March 2022
Assets belong to
Marston Hall
Gang Show
General Fund
As at 31st March 2021
12. Fixed Asset Investments
Quoted UK Investments
Fair value at 1st April
Gain realised in the year
Increase/(decrease) in fair value in the year
Fair value at 31st March		 Land and
Buildings
£
20,000
0
0		 2021/22
2020/21
£
£
3,736
4,196
2,400
2,530
35
915
6,171
7,641
Equipment
Total
£
£
95,164
115,164
0
0
0
0
20,000 95,164
115,164
0
0
0		 84,083
84,083
4,389
4,389
0
0
0 88,472
88,472
20,000
20,000
20,000
0
0		 11,081
31,081
6,692
26,692
0
20,000
3,258
3,258
3,434
3,434
20,000 6,692
26,692
2022
2021
£
£
366,513
311,227
(37,563)
0
25,277
55,286
354,227
366,513

Page 10

OXFORDSHIRE COUNTY SCOUT COUNCIL Notes to the Accounts (continued) at 31st March 2022

13. Debtors

13. Debtors
Other debtors
Prepayments
Loans
14. Creditors and Accruals
Accruals
Deferred Income		 2022
2021
£
£
4,637
500
29,134
20,791
9,000
12,000
42,771
33,291
2022
2021
£
£
8,172
5,626
95,378
82,095
103,550
87,721

15. Guarantee

The Trustees on behalf of Oxfordshire County Scout Council have guaranteed a loan of £55,000 to 6th Chipping Norton Scout Group by The Scout Association (2021: £55,000).

16. Fund Reconciliation
Marston Hall
County Camp
Jamboree
International Expeditions
County Development Plan
Gang Show
General Fund
Total
Marston Hall
County Camp
Jamboree
International Expeditions
County Development Plan
Gang Show
General Fund
Total		 At 1st
Income
Expenditure
Gains/(Losses)
Transfer from
At 31st
April 2021
on Investments
General Fund
March 2022
£
£
£
£
£
£
20,000
0
0
0
0
20,000
15,000
0
0
0
0
15,000
41,274
3,263
(4,945)
0
0
39,592
3,264
0
(2,280)
0
0
984
104,560
0
(28,430)
0
0
76,130
13,272
3,170
(3,025)
0
0
13,417
289,707
133,323
(173,089)
25,277
0
275,218
487,077
139,756
(211,769)
25,277
0
440,341
At 1st
Income
Expenditure
Gains/(Losses)
Transfer from
At 31st
April 2020
on Investments
General Fund
March 2021
£
£
£
£
£
£
20,000
0
0
0
0
20,000
10,000
0
0
0
5,000
15,000
41,364
0
(90)
0
0
41,274
4,217
0
(953)
0
0
3,264
125,034
0
(20,474)
0
0
104,560
7,596
10,000
(4,324)
0
0
13,272
197,158
139,269
(97,006)
55,286
(5,000)
289,707
405,369
149,269
(122,847)
55,286
0
487,077

Page 11

Scouts Oxfordshire