Company registration number: 1935902 Charity registration number: 293784 ## BERKSHIRE SCOUT ENTERPRISES LIMITED Annual Report and Unaudited Financial Statements for the Year Ended 31 December 2022 ST Accountancy Ltd 8 Clappentail Park Lyme Regis Dorset DT7 3NB ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Contents** |**Contents**|| |---|---| |Reference and Administrative Details|2| |Trustees' Report|3 to 5| |Statement of Trustees' Responsibilities|6| |Independent Examiner's Report|7| |Statement of Financial Activities|8| |Balance Sheet|9| |Notes to the Financial Statements|10 to 16| ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Reference and Administrative Details** ## **Trustees** S L Stout V Knight C Knight M Ashworth ## **Directors** S L Stout V Knight C Knight M Ashworth **Secretary** S L Stout **Principal Office** Barn 5 Gravelly Bridge Farm Grazeley Green Road Grazeley Reading RG7 1LG **Registered Office** Barn 5 Gravelly Bridge Farm Grazeley Green Road Grazeley Reading RG7 1LG **Company Registration Number** 1935902 **Charity Registration Number** ## 293784 **Independent Examiner** ST Accountancy Ltd 8 Clappentail Park Lyme Regis Dorset DT7 3NB Page 2 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Trustees’ Report for the Year Ended 31 December 2022** The directors present their report and financial statements for the year ended 31 December 2022. ## **Objectives and activities** The year (2022) continued with delivering _Small Fire, Big Adventure_ Courses and related activities with opportunities to support Berkshire Scout Leaders in enabling them to drive Minibuses and facilitate the hiring of the Minibus. The Support Worker project continues to provide assistance to our Clients who value the practical support that our employees (Support Workers) provide. ## **Achievements and performance** ## **LOCALLY** _**MiDAS**_ – We have provided courses of the Minibus Driver Awareness Scheme which has allowed 25 Scout Leaders and teachers to complete the MiDAS Certificate. _**Minibus Hire**_ – The Minibus has been hired for primarily for days out by Scout Leaders, Duke of Edinburgh Expeditions and also for a neighbouring County to run a MiDAS Training Course. _**Support Worker**_ – This work has continued to operate under the management of BSEL but with a diminishing number of clients. At the end of 2022, we had 5 clients and 4 support workers. _**Small Fire, Big Adventures**_ – Holiday Clubs were successfully run during the summer break when it would seem SFBA attracts the most interest. Many days were full with young people returning for subsequent sessions. The Stay and Play provision for under 5’s, has been ceased due to prohibitive costs with the venue but we did attempt a ‘Walk and Play’ for a term but this was not sustainable. We have continued to work with Beenham Primary School for a second year providing regular weekly ‘forest school’ type activities for 40 young people and also a lunch time club for 18 young people, and this looks to continue. Other notable events include providing activities and support for an individual Scout Group Family Camp for 200+ people, other Scout Group and school activity days, supporting Englefield Estates with their School Days, Girlguiding activity provision in Marlow, Scoutlink (Special needs provision for local Scouting) as well as 4 Birthday parties being delivered. ## **NATIONALLY AND INTERNATIONALLY** For a further year, we have not been in a position to pro-actively support national or international Scouting groups or units as we have done in the past. Alan Beavis, O.B.E. (a founding and existing Member of BSEL), personally continues to support these projects when possible. We hope to offer our backing and support wherever and whenever possible in the future. ## **Financial review** The Trustees accepted that there is concern that BSEL has shown a negative balance for several consecutive years now, and further significant reductions will have to be made. Further downsizing and making cuts wherever possible in the coming year will be essential and this will include no longer renting the current facilities and reducing the outgoings associated with renting an office and storage. Page 3 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Trustees’ Report for the Year Ended 31 December 2022 (Continued)** ## **Financial review (continued)** The Trustees are monitoring the financial position on a regular basis, and it is recognised that Small Fire, Big Adventure is operating at a loss (and as such, will be ‘paused’ until it can be sustainable) whilst Support Worker brings in a regular income and remains viable. This in turn helps to support BSEL and its activities. Minibus Training also continues to be profitable. _**Staffing** –_ Staffing levels remain static with Cathryn Knight continuing to be based and work from home due to restricted internet access and issues with the facilities at Barn 5 at Gravelly Farm. BSEL employs 4 support workers bringing it to a total of 7 employees. ## **Structure, governance and management** The charity is a company limited by guarantee. The Charity’s objectives are: “ _For both inside and outside of Scouting, BSEL provides confidence in learning beyond formal education by offering outdoor experiences which in turn, develop transferable skills both in the workplace and beyond_ ”. a. To educate and train those who through their social and economic circumstances are in need and unable to gain employment or wish to further their education and to establish and support schemes and centres where such persons may be trained for employment. b. To advance the education of inhabitants of the area of benefit. c. To assist the Scout Association and Girl Guide Association, or any unit thereof, or such other Charitable Institutions that may be carrying on Objectives which are in the opinion of the Council of the Association and may appear to it to be similar. To apply all or such part of the income or capital of the Association towards such charitable purposes and to make such donations to the Scout Association, the Girl Guide Association or such other Charitable Institutions or Institutions as the Council may in its absolute discretion think fit. The Council Members who run the charity and served during the year were: M Ashworth M Ballard D Bolam E Cecil J Edwards R Edwards C Knight V Knight R Sawdon Smith S L Stout The Trustees, who are also the Directors for the purposes of company law, who served during the year were: S L Stout V Knight C Knight M Ashworth Page 4 of 16 BERKSHIRE scoirr ENTERPRISES LIMrrED Trnstee8' Report for the Year Emded 31 Decembtr 2022 (Continutd) The eouncbl Memkn will In￿1¢ others lo of TnL*es &s 4Th1 kn the aris￿ Ani. apP>lots￿￿t Tnust asr¢¢d b). i*lx>lc Coun¢d. 'rk' ¢iJuuGil tncmiws hail a5Xsxd thc maN)r risk's lo iithich th¢ Lhaniy aTrJ ar¢ 5uILxliryJ thai s)'&¢n]s are in plx¢ eV￿Su[C iv these. The onThuol r¢r￿ll iy). tr￿￿¢S ofth¢ clwi.ty OD 26 2023 tyl si8￿j ￿h￿l[ iFJ': L S¢fjut Li)m￿nI .%ciretsry'n'rublee Pa8e 5 of 16 BERKSHIRE SCOLrt E[￿ERPRIsEs LIMITED St*temen¢ of Trnstees, Responsibilities The irusle¥s Iwkn are alsv djreciory of Berkshire Scoui Enwaes Linuknj for ￿ wryK)y￿￿rCI)Mr￿) law) aTe resFx)n%ihle for pret￿nn8 the tr￿lIe¢s, ryrt I￿j the linDncthl 51aleTncnls ￿ ac¢oithnct wTrth the Ilntkd Kin8dom AccoUniin8.Sth￿jaTdS tunit￿ Qe4mlly AccyLYI AccouDtin8 PractKel and applicable ]ai%' and T¢8ulal)on¥. Ccimpani law rLwire$ ¢ru&eu to sta*nThts for￿Ch rID￿￿1 ve4r. compmy ]&w the InL%l¢b3 not find￿la1 unl￿5 are sati5fLed thai th￿. 8iir a true a￿1 latr 4)1. the ylate uf AffAirs nl-Ih¢ chanthhle ory1 ofiL% irKomin8 Te*)ur¢c$ aTrJ arT*liL•liI)n of rewur¢e*. I￿]UdIng Lts Incutt￿. eiprnl1t￿rC. thal ID thLY fuw)¢ial sthwynenis. ￿. 1rustL￿￿ tsre rL'4UkfLd io. 8¢lc¢i suitsble a¢c4)untin8 p)IKieJ a￿1 a￿ty theth amsi5kndy: h5ent the m¢thiMls oTh1 rAin¢iplu in ik Chantie$ 8CJRP. ak"e Judgerr￿1$ aTwJ e%timale4 Ihat are re4M)n8Ne aThl ￿1. slate ivhether appli¢aEde IJK Accothxi]￿ %thtwJLrds hair F¢¢n followe4 subie¢i kn *TTr' mlllcnal IkpJrtur¢$ di.y11?*L￿ Lxpluincd in ￿ final￿la1 staicmcnts". aT rff¢F￿r¢ the financial Aai¢n*nls (x) the goin8 knis unles8 il is inapwoTW* to that the harl￿bI4 ￿111 busu Th¢ aT¢ ￿rA￿n￿bIC k"Lyin8 reix)rth thlli are surrKI￿1 ¢0 th)V4' a￿1 ￿plain ¢hariuLble ¢vmpanv's ITaThSa¢lions dwclcw with re4x>uabk ai an) the wsili(Ki i)fth¢ churliahle c1)m￿¥ &tylen•Nc them loensLwe ￿t the fin&¢Kthl sthleme￿se￿ph. ￿1th Ihec'ixnpnies Acl 2(X I'ho llrc also r¢%rAm*bk for sttfiyu8rdL'n8 of th¢ ¢horit&ble kn¢¢ fw tak'in8 ps fvr thc PEvetyiun ol"fr9￿j mjd other ryulan￿. Appmird kw Lif the ¢hwrih' on 26 Jwle 2021 syl on its khthlf 9￿x￿ne L S¢oul LomptD' knr¢thryltruslee Page 6 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Independent Examiner's Report to the trustees of Berkshire Scout Enterprises Limited** I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 8 to 16. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ...................................... Sarah TenBroeke ACA 8 Clappentail Park Lyme Regis Dorset DT7 3NB 26 June 2023 Page 7 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Statement of Financial Activities for the Year Ended 31 December 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** ||
**and Losses)**| |---|---| ||**Unrestricted**
**Restricted funds**
**Total**
**Total**| ||**funds**
**£**
**2022**
**2021**| |**Note**|**£**
**£**
**£**| |**Income and Endowments from:**|| |Incoming resources from charitable activities|89,440
-
89,440
72,972| |Income from donations and legacies|| ||2,667
-
2,667
16,907| |Investment income|| ||66
-
66
45| |Total Income
3|| ||92,173
-
92,173
89,879| |**Expenditure on:**|| |Charitable activities
4|(100,979)
-
(100,979)
(92,914)| |Total Expenditure|| ||(100,979)
-
(100,979)
(92,914)| |Net income/(expenditure)|| ||(8,806)
**-**
(8,806)
(2,990)| |Transfer between funds|| ||-
-
-
-| |Net movement in funds|| ||(8,806)
-
(8,806)
(2,990)| |**Reconciliation of funds**|| |Total funds brought forward|| ||9,797
4,563
14,360
17,350| |Total funds carried forward
12|| ||991
4,563
5,554
14,360| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13. Page 8 of 16 BERKSHIRE scoifT ENfERPRISES LtMITED (Regiitralion number: 1935902) Balance Sheet gs at 31 December 2022 2•22 2(121 Nolt Flxed Ini'e$thients TunBtble assets c￿rYT￿l *J•et 1.443 81 10 5.620 6.353 Cash ul l¥zwJ 22.X67 {17.313) {18.4491 Ttst￿ e4rrc•i IIAblN¢kn 12 5.534 Fundl •f the Re4trie*d irKome fun UnrL'StriciryJ incomc fuThJs 991 9,797 12 5.5)4 For Ihc year ended I I l)ec¢mFrr 2022 the cut)twn' is enitiled to c¥ffiJirtion seriinn 477 ofthe Compnhe8 Aol 21XKI. rLlatsn¥ t(> *nall memkn. have WUiTed Ihe e(4nr*m' to Oh￿1￿ in audil of it$ &¢wunts f()r the ve4r eth 11 r)ecemlxr 2022 in acu)rilan¢c Mith x'ciivn 476 01. ConpnKs Aci 2(Wp. Tr di[￿l￿r￿ ackTh)wl¢d8e ther re4M)nsibililitJ forc(Knplvu18 with th¢ ￿¢¥I[emen￿ i)f theCompnie% A¢1 21KAfj iiith res￿1 lo ￿￿o￿n11n8 rccords &ThJ for the wet*r4iion ofnccix¥)t$. These fI￿n¢7&] Jt4trn￿ts hfftvt in a¢cmkntKe with a￿ll￿b￿ io ￿mr￿nieB suty¢¢i to tl* ¥mqll c4)M￿nIeS. re81n￿. rin8tt¢181 stAtementA tsn rve$ 8 10 16 IN" & trwthes. And outhm.xd for (m 26 Jth)¢ 2023 518wJ on th¢r wrEty'. anne Stout Dirwlorfi nJ%iee Page 9 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **1 Charity status** The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. ## **2 Accounting policies** ## **2.1 Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **2.2 Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **2.3 Basis of preparation** Berkshire Scout Enterprises Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **2.4 Going concern** The development of Small Fire, Big Adventure has potentially been affected by the current financial climate and in particular, schools being unable to commit to further work. Increase in rent costs for facilities and venues have also meant that programmes (Courses) have not been viable. After several meetings, it was decided that emphasis would now be placed upon the two income streams that are viable: 1. **Minibus Training (MiDAS)** – the work in this area is increasing with a great number of Scout Leaders requiring to renew their certificate (many expiring during the pandemic and Scout Groups now in a better position to put Leaders on the Course) and also an increase in school staff requesting it. It was agreed to more make courses available, regularly advertise to Scouting outlets and promote to local schools. It has been agreed to also start the process of identifying a second MiDAS Trainer to help with an increase in workload and also as part of succession planning for our current Trainer. 2. **Support Worker** – Whilst numbers of Support Workers has diminished, the income that we secure from Access to Work is proportional and has also recently been increased meaning that this Income stream is now more profitable. It is unlikely that we would be able to recruit many more Support Workers from outside but may be able to utilise our relationship with the primary user to employ existing Support Workers in further positions. 3. _**Small Fire, Big Adventure**_ – It has been agreed that this aspect of our work will, in effect, be paused for the time being, and only be delivered if the activities are financially ‘self-sufficient’ (e.g. Birthday parties etc.). It is anticipated that later in the year we will have access to a new facility and venue which will significantly reduce outgoings and so looking ahead, _Small Fire, Big Adventure_ might be recommenced if the work undertaken does not make a loss. Page 10 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **2.4 Going concern (continued)** For these reasons, the directors and Trustees consider that preparing the accounts on a going concern basis is appropriate. ## **2.5 Exemption from preparing a cash flow statement** The charity is exempt from included a cash flow statement in these financial statements under Update Bulletin 1 published on 2 February 2016. ## **2.6 Income and endowments** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. ## **2.7 Government grants** The charity has received a £2,667 Restart Grant from Wokingham Borough Council during the year, this grant was issued as part of the Government Covid-19 support package. ## **2.8 Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **2.9 Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **2.10 Borrowings** Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Page 11 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **2.11 Fund structure** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## **2.12 Investments** Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment. Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. ## **2.13 Tangible fixed assets** These are capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost. Depreciation is charged at 25% on a straight-line basis on all tangible fixed assets. ## **2.14 Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Page 12 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** **3 Income** ||**Total**
**2022**
**£**
**Total**
**2021**
**£**
89,440
72,972
2,667
16,907
66
45
92,173
89,924
**Total**
**2022**
**£**
**Total**
**2021**
**£**
3,123
2,110
402
1,486
2,029
826
203
2,289
83,349
67,878
907
1,058
1,594
3,025
-
(515)
120
95
237
365
246
919
277
202
-
2,160
127
854
1,087
481
682
800
3,063
2,787
-
60
1,962
3,693
735
1,724
258
15
578
578
-
24
171
100,979
92,914| |---|---| |Income from charitable activities|| |Income from donations and legacies: grants provided by|| |government|| |Income from investments: interest income|| ||| |**4**
**Expenditure on charitable activities**|| ||| ||| |Venue hire|| |Small equipment expensed|| |Other direct costs of courses|| |Advertising and marketing|| |Wages and salaries|| |Pension costs|| |Insurance|| |Intercompany loan write off|| |Bank fees|| |Telephone and fax|| |Printing, postage and stationery|| |Trade subscriptions|| |Rent|| |Rates|| |Travel|| |Computer software and maintenance|| |Accountancy fees|| |Entertaining|| |Legal and professional fees|| |Sundry expenses|| |Repairs and maintenance|| |Depreciation|| |Charitable donations|| ||| ||| Page 13 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **5 Employees** On 16 October 2020, BSEL’s subsidiary company, Support Worker Limited, (‘SWL’) ceased trading and the company was dissolved on the 8[th] February 2022. Seven employees were transferred from SWL to BSEL under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (‘TUPE’). |||**Total**
**Total**| |---|---|---| ||**_Staff costs_**|**2022**
**2021**| |||**£**
**£**| ||Salaries and wages|83,349
67,878| ||Pension costs(defined contribution scheme)|907
1,058| |||| |||84,256
68,936| The prior year salaries and wages costs in the table above are net of £3,081 received from the UK Government under the Coronavirus Job Retention Scheme. ## **6 Trustees remuneration and expenses** The following Council members received a salary from BSEL during the year; C Knight £19,068 _(2021: £20,052_ ) V Knight £18,743 _(2021: £13,498)_ and S Stout £158 _(2021: £1,344)._ Council members were reimbursed expenses of £288 _(2021: £885)._ ## **7 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **8 Investments** |**8**
**Investments**|| |---|---| ||**Unlisted investments**| ||**£**| |**Cost or valuation**|| |At 1 January 2022 & 31 December 2022|1| |**Carrying amount**|| |At 31 December 2022|| ||-| |At 31 December 2021|| ||1| On 16 October 2020, BSEL’s subsidiary company, Support Worker Limited, (‘SWL’) ceased trading and the company was dissolved on the 8[th] February 2022. Page 14 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **9 Tangible assets** |**9**
**Tangible assets**|**9**
**Tangible assets**| |---|---| |**Computer equipment**
**£**
**Total**
**£**|| ||| |**Cost or valuation**|| |At 1 January2021|2,310
2,310| |At 31 December 2022|2,310
2,310| |**Depreciation**|| |At 1 January 2022|867
867| |Charge for the year|578
578| |At 31 December 2022|1,445
1,445| |**Carrying amount**|| |
At 1 January2021|1,443
1,443| |At 31 December 2022|865
865| |**10**
**Debtors**|| ||**2022**
**2021**| |**Amounts falling due within one year:**|**£**
**£**| |Trade debtors|5,620
6,355| ||5,620
6,355| |**11**
**Creditors**|| |**Creditors: amounts falling due within one year**|| ||**2022**
**2021**| ||**£**
**£**| |Other taxation and social security|251
730
1,080
1,737
15,982
15,982| |Other creditors|| |Accruals and deferred income|| ||17,313
18,449| Page 15 of 16 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **12 Funds** |**12**
**Funds**|||||| |---|---|---|---|---|---| ||**Balance at 1**||**Incoming**|**Resources**|**Balance at 31**| ||**January**|**2022**|**resources**|**expended**|**December 2022**| ||**£**||**£**|**£**|**£**| |Unrestricted funds||9,797|92,173|(100,979)|991| |Restricted funds||4,563|-|-|4,563| |**Total funds**|14,360||92,173|(100,979)|5,554| ||**Balance at 1**||**Incoming**|**Resources**|**Balance at 31**| ||**January 2021**||**resources**|**expended**|**December 2021**| ||**£**||**£**|**£**|**£**| |Unrestricted funds||12,787|89,924|(92,914)|9,797| |Restricted funds||4,563|-|-|4,563| |**Total funds**||17,350|89,924|(92,914)|14,360| ## **13 Analysis of net assets between funds** ||**Unrestricted**
**Restricted**
**Total**| |---|---| ||**funds**
**funds**
**2022**| ||**£**
**£**
**£**| |Fund balances at 31 December 2022 are represented by:|| |Tangible fixed assets|865
-
865| |Current assets/(liabilities)|126
4,563
4,689| ||| ||| ||991
4,563
5,554| ## **14 Related party transactions** At the year end the company owed A Beavis a former council member £12,902 _(2021: £12,902)._ Page 16 of 16