BEDFORD AND OUSE VALLEY DISTRICT SCOUT COUNCIL Registered Charity Number 300455 


**Trustees’ Report & Accounts for the year ended 31[st] December 2020** 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Reference and Administration Details** 

CHARITY NAME: Bedford and Ouse Valley District Scout Council OTHER NAMES USED: Prior to 2017 the charity was named Bedford District Scout Council REGISTERED CHARITY NUMBER: 300455 HQ REGISTRATION NUMBER: 12017785 CHARITY’S PRINCIPAL ADDRESS: 1 Dewlands Oakley Bedfordshire MK43 7RW 

## NAMES OF CHARITY TRUSTEES: 

**Trustee Name Office** Ex-Officio: Greg Kilpin District Commissioner Stuart Andrews District Chair Ian Wright District Treasurer Other: Pearl Farr Elected Member Howard Valentine Elected Member Michelle Davis Elected Member David Goddard Elected Member Dawn Stapleton Elected Member Janet Dickinson Elected Member Michelle Frost Elected Member John Wilkes Elected Member 

The _Ex-Officio_ members are members of all sub-committees. 

VICE PRESIDENT: Mr. K Wells, Mr. J Hitt, & Mrs. P Farr PRESIDENT: Mr. J Tusting BANKERS: CAF Bank Ltd., Kings Hill, West Malling, Kent (& HSBC plc, Allhallows, Bedford) District registration number with the Scout Association 10111 

Lloyds Bank plc, High Street, Bedford 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Structure, Governance and Management** 

## **Governance** 

The District’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 District is a trust established under its rules which are common to all Scouts. 

The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association, and newly appointed trustees are invited to attend the new HQ Executive Training. 

## **Structure** 

The District is managed by a District Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As charity trustees they are responsible for complying with the legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. 

The Committee consists of three independent representatives Chair, Treasurer and Secretary, together with the District Commissioner and District Explorer Scout Commissioner, and other members forming a representation from across District Groups. The Executive Committee meets once every six weeks. 

## **Management** 

The District Executive Committee exists to support the District Commissioner in meeting the responsibilities of the appointment and to provide support for Scout Groups and Explorer Scout Units in the District. In fulfilling this role, the Executive Committee operates mainly through its sub-committees and members of the District Team. 

The activities of Scout Groups within the District are not reflected in the report and accounts. These bodies are autonomous organisations that together form Scouting in Bedford and Ouse Valley District. 

There are two sites managed by the District: 

- Jordans Close Campsite and Activity Centre, Great Barford. 

- Scout Hut, Elstow, Bedford. 

There are two sub-committees for the Charity: 

- The Appointments Advisory Committee 

   - responsible for the appointment and review of District adult appointments. 

- Jordans Close Management Committee 

   - responsible for the management and running of the site, and maintenance of equipment. 

An annual budget for the Jordans Close site is set, including an agreed maintenance scheme and an equipment replacement plan, allowing the Jordans Close Management Team to operate efficiently. 

The Elstow headquarters is hired by 78[th] Bedford Scout Group, who cover associated costs. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Risk and Internal Control** 

The trustees have a risk management strategy which includes: 

- Ensuring a risk assessment is produced for all District events and activities 

- An ongoing review of risks and safeguarding matters faced by the Charity 

- The establishment of systems and procedures to mitigate risks where appropriate 

Risk assessments have been completed for all activities and facilities at the Jordans Close site and reside with the Jordans Close management team. Electrical Installation and PAT inspections are performed on site as per recommendations, and trees are regularly inspected by management team and qualified surgeons utilised as required. A working crew maintains the lawn area, hedgerows and general maintenance. 

The District provides insurance coverage for buildings and contents, and for adventurous activities conducted at the activity centre, to ensure that insurable risks are covered. 

The District provides an umbrella licence for broadcasting audio, television, streaming, downloads and/or DVD/Blu-rays, to cover both outdoor events and activities held in huts and halls. 

For all bank accounts operated by the District, multiple designated Executive Committee members have been granted full on-line access, allowing full overview of accounts, and two signatures are required on cheques. 

## **Operating under COVID-19** 

Since the outbreak of COVID-19 in 2020, the Trustees have prepared enhanced Risk Assessments associated with accessing the Jordans Close site and using certain facilities under the Scout Association Back Together Safely Readiness Levels. 

The site is stocked with appropriate means of cleaning and disinfecting various equipment items, and also for self sanitisation. The site has signage in all areas to highlight the safe operating procedure in that area, and also at the entrance to highlight the necessary actions on arrival. 

The District has implemented a method for receiving and approving Group Risk Assessments within the Return to Scouting alert levels. Approval for a section to resume in the face-to-face context is given with strict requirements for up to date safeguarding and leader training and risk assessment submission. 

At all times in 2020 when the Alert Level has been set to Red, all face-to-face scouting activities have ceased, and this has included any maintenance activities performed at the Jordans Close site. 

The District and Trustees follow the Scout Association Guidance on Alert Levels and recommended procedures at all times. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Objectives and Activities** 

## **The Purpose of Scouting** 

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 

## **The Values of Scouting** 

As Scouts we are guided by these values: 

- Integrity 

- Respect 

- Care 

- Belief 

- Co-operation 

- We act with integrity; we are honest, trustworthy and loyal 

- We have self-respect and respect for others 

- We support others and take care of the world in which we live 

- We explore our faiths, beliefs and attitudes 

- We make a positive difference; we co-operate with others and make friends 

## **The Scout Method** 

Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and: 

- Enjoy what they are doing and have fun 

- Take part in activities indoors and outdoors 

- Learn by Doing 

- Share in spiritual reflection 

- Take responsibility and make choices 

- Undertake new and challenging activities 

- Make and live by their Promise 

In setting their objectives, the Trustees have had due regard to the Charity Commission’s guidance on public benefit. The District meets the Charity Commission’s public benefit criteria for both the advancement of education and of citizenship or community development, through the objectives that Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 

## **Achievements and Performance** 

The scouting activities undertaken by and within the District in 2020 were curtailed by the COVID-19 outbreak. However, scouting in a normal context did run January to March, and the Amber Alert Level also allowed some activity. The highlights for the year include: 

- In March 2020 Beaver Scouts held a District Sleepover at Safari soft play centre in Milton Keynes. 130 Beavers, joined by their leaders invaded the soft play centre for a crazy sleepover! They were joined by Ampthill and Woburn District to meet some new friends, after a milk & cookie supper the Beavers settled down, filling every inch of floor space with their sleeping bags for a surprisingly quiet night. A quick breakfast to refuel and the Beavers were let loose on the play structure once more, before heading home. Lots of fantastic comments from the Beavers, we hope to do a sleepover again when the world allows. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Achievements and Performance (continued)** 

- In March 2020 the District Cubs visited London, providing them with many firsts. For some it was the first time on the train and tube and for most the first time doing so without their parents. We visited Kidzania a wonderfully interactive mini-city that allowed the cubs to experience real world jobs and having to earn "money". We are looking forward to being able to offer similar experiences in the future. 

- A memorial bench was installed at Jordans Close in memory of David White, site warden for over 20 years who passed away in 2019. 

- The old storage heaters in the Headquarters building at Jordans Close were replaced with an ecofriendly and programmable heating system, and the hut and kitchen have undergone general refurbishment. 

- The Climbing Wall at Jordans Close was inspected in January 2020, and although passed safe to continue to use, a list of maintenance work was drawn up. Due to the restrictions implemented during 2020, the work has been delayed. 

- The pontoon at Jordans Close suffered damage during the extreme floods in December 2020 and repairs will be required when restrictions are lifted. 

- The Appointments Advisory Committee has continued to meet during the year, holding virtual interviews with new volunteers or those changing roles. Trustees would like to thank all those working on the committee. 

- The 2020 District Census, conducted in January 2020 and before the COVID-19 pandemic took hold, showed a 2.9% increase in Youth membership to 1118 members, but a 23% decline in Adult volunteers to 308 registered adults. 

## **Financial Review** 

In 2020, the scouting activities within District have mirrored the national status: 

|**Dates**|**Status**|**Duration**|
|---|---|---|
|1stJan  – 16thMar 2020|All Scouting Activities Available|11|
|17thMar – 6thJul 2020|All face-to-face scouting suspended|**16**|
|7thJul – 4thNov 2020|Face-to-face scouting: Amber Readiness Level|17|
|5thNov – 1stDec 2020|All face-to-face scouting suspended|**4**|
|2ndDec – 18thDec 2020|Face-to-face scouting: Amber Readiness Level|3|
|19thDec – 31stDec 2020|All face-to-face scouting suspended|**2**|



Face-to-face scouting was prohibited for 22 weeks in 2020. In those periods, it was necessary to implement a minimum level of maintenance of property, and the properties continued to require payment of bills and insurance. In instances where it was deemed unsafe or unsuitable to perform maintenance personally within the lock-down context, professional services were contracted to perform the work. 

In order to continue to maintain property and cover the costs for the properties, the District successfully applied for and received income via the Government’s Grant scheme linked to business rates. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Membership Fees and District Levy** 

In 2020, each Young Member in the District was requested to pay £8 as a District Membership fee. The fee contributes towards: 

- St. Georges Contribution 

- Jordans Close / District Sectional Camps 

- Broadcasting License 

- International Jamboree 

- Appointments Committee Expenses 

- Leader & Instructor Training & Expenses 

- Administration & External Examiner Fees 

## **Statement of Financial Activities** 

Total unrestricted income in 2020 for charitable activities amounts to £87125.65, versus costs for charitable activities of £64971.17. In 2019 the income was £84564.38, with costs of £78080.76. 

## **Balance Sheet** 

Due to the restrictions in place for much of 2020, there was no purchase of new equipment at Jordans Close. The most significant outgoing in 2020 was the £1488.00 cost related to the replacement of the old heating system in the Jordans Close Headquarters, and the installation of an economical and programmable system. 

Reserves at the year-end were £55949.15 (2019: £33794.67). 

## **Reserves Policy** 

The Trustees have a policy to hold sufficient resources to continue the charitable activities of the District should income and fundraising activities fall short. The required activities in such a scenario would include: 

- Buildings insurance at both sites managed by District 

- Contents insurance at Jordans Close 

- Business Rates for both sites 

- Utilities at Jordans Close 

- Basic Maintenance and grass-cutting at Jordans Close 

- Insurance for District events 

- Broadcasting License 

- Training, Instructor and Advisory Committee expenses 

The charity’s reserves policy is to maintain a minimum balance in reserves of £8000.00, held specifically in the Contingency Reserve Fund. 

## **Investment Policy** 

The Trustees evaluate balance and operations each financial year to consider opportunities for investment. The District currently does not hold any investments. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL TRUSTEES’ REPORT - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Statement of Trustees’ Responsibilities** 

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards. 

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: 

- Select suitable accounting policies and apply them consistently 

- Observe the methods and principles in the Charities SORP 2019 (FIRS 102) 

- 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 a going concern basis unless it is inappropriate to presume the charity will continue in operation. 

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities Regulations 2008 and the provisions of the trust deed. 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. 

Systems of internal control are designed to provide reasonable, but not absolute, assurance against material mismanagement or loss. They include: 

- An annual budget approved by the Trustees 

- Appropriate delegation of authority and segregation of duties 

- Identification and management of risks 

Approved by the Trustees on and signed on their behalf by: 

Stuart Andrews District Chair District Executive Committee 

Greg Kilpin District Commissioner District Executive Committee 

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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL** 

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 10 to 24. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees 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 charity’s accounts carried out under section 145 of the 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** 

Your attention is drawn to the fact that the charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. We understand this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 

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: 

- 1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- 2 the accounts do not accord with those records; or 

- 3 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. 

Except for the matter referred to above, 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 in order to enable a proper understanding of the accounts to be reached. 

Stephen Monico FCA DChA 19 Goldington Road Bedford MK40 3JY 

Date: 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES - YEAR ENDED 31[ST] DECEMBER 2020** 

## **Statement of Financial Activities** 

||Notes|2020<br>Unrestricted<br>Funds<br>£|2020<br>Restricted<br>Funds<br>£|2020<br>Total<br>Funds<br>£|2019<br>Total<br>Funds<br>£|
|---|---|---|---|---|---|
|||||||
|**Income and Endowments from:**||||||
|Donations and Legacies||0.00|0.00|0.00|0.00|
|Charitable Activities||87125.65|0.00|87125.65|84564.38|
|Investment Income||0.00|0.00|0.00|0.00|
|Other Incoming Resources||0.00|0.00|0.00|0.00|
|||||||
|**Total Income**|2|87125.65|0.00|87125.65|84564.38|
|||||||
|**Expenditure on:**||||||
|Raising Funds||0.00|0.00|0.00|0.00|
|Charitable Activities||(64971.17)|0.00|(64971.17)|(78080.76)|
|Other Resources Expended||0.00|0.00|0.00|0.00|
|||||||
|**Total Expenditure**|3|(64971.17)|0.00|(64971.17)|(78080.76)|
|||||||
|Net gains/(losses) on investments||0.00|0.00|0.00|0.00|
|||||||
|**Net Income**||22154.48|0.00|22154.48|6483.62|
|||||||
|**Total Funds Brought Forward**||33794.67|0.00|33794.67|27311.05|
|Gross Transfers Between Funds||0.00|0.00|0.00|0.00|
|**Total Funds Carried Forward**||55949.15|0.00|55949.15|33794.67|
|||||||



The notes on pages 13 to 24 form part of these financial statements. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL BALANCE SHEET – YEAR ENDED 31[ST] DECEMBER 2020** 

## **Balance Sheet** 

||Notes|2020<br>£|2019<br>£|
|---|---|---|---|
|**Fixed Assets**||||
|Investments: CAF UK Equity Growth Fund||0.00|0.00|
|Investments: Cazenove Income Trust||0.00|0.00|
|Investments: Cazenove Equity Trust||0.00|0.00|
|Equipment and Canoes|11|1243.85|1889.12|
|||||
|**Current Assets**||||
|Shop Stocks||5872.00|5785.00|
|Banks||48975.54|30641.74|
|Debtors|4|3789.90|5421.42|
|||||
|**Total Current Assets**||58637.44|41848.16|
|||||
|**Current Liabilities**||||
|Creditors|5|(3932.14)|(9942.61)|
|Payments Received in Advance||0.00|0.00|
|||||
|**Net Current Assets**||54705.30|31905.55|
|||||
|**Total Assets Less Liabilities**||55949.15|33794.67|
|||||
|**Unrestricted Funds**||||
|General Fund||47349.15|25494.67|
|Jamboree Fund|7|600.00|300.00|
|Contingency Reserve Fund|8|8000.00|8000.00|
|||||
|**Restricted Funds**||0.00|0.00|
|||||
|**Total Charity Funds**||55949.15|33794.67|



All assets and liabilities of the charity relate to the unrestricted fund. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL BALANCE SHEET – YEAR ENDED 31[ST] DECEMBER 2020** 

## **Balance Sheet (continued)** 

The notes on pages 13 to 24 form part of these financial statements. 

The financial statements were approved by the trustees on 

And signed on their behalf by 

**Stuart Andrews** Trustee (Chairman) 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **1. Accounting Policies** 

## **1.1 Accounting Convention** 

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value as stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. 

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

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern, due to the fact that sufficient reserves are held to cover any necessary period of scaling down of activities. 

## **1.2 Recognition of Incoming Resources** 

These are included in the Statement of Financial Activity (SoFA) when: 

- The charity becomes entitled to the resources 

- The trustees are virtually certain they will receive the resources 

- The monetary value can be measured with sufficient reliability 

When incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA. 

## **1.3 Grants and Donations** 

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. 

## **1.4 Tax Reclaims on Donations and Gifts** 

Incoming resources from tax reclaims are included in the SoFA when they have been submitted to HM Revenue & Customs. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **1.5 Contractual Income and Performance Related Grants** 

This is only included in the SoFA once the related goods or services have been delivered. 

## **1.6 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. 

## **1.7 Donated Service and Facilities** 

These are only included in incoming resources when the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity. 

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Annual Report. 

## **1.8 Investment Income** 

Investment Income is recognised when it is receivable. 

## **1.9 Allocation of Costs** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

Fundraising trading costs comprise costs incurred in encouraging people and organisations to contribute financially to the charity’s work. It includes the cost of advertising for funds and the costs of mounting appeals. 

Support costs include central functions and have been allocated to activity cost categories on the basis of time spent. 

## **1.10 Governance Costs** 

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. 

## **1.11 Investments** 

Investments quoted on a recognised stock exchange are valued at market value at year end. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **1.12 Fixed Assets and Depreciation** 

The Scout Council acts as managing trustees of the Jordans Close Campsite and Activity Centre at Great Barford, and the hut in the Elstow area of Bedford. The Scout Association Trust Corporation is the custodian Trustee of the freehold land and buildings at Great Barford, and of the ground lease of premises in the Elstow area of Bedford. 

The District Scout Council owns equipment stored at the Jordans Close site and other locations. 

The insured values of property and assets are: 

|Jordans Close||
|---|---|
|Headquarters Building|£178,902|
|Store|£  91,072|
|Toilet Block|£  87,816|
|Equipment|£    8,995|
|Canoe Store|£  16,346|
|Canoes|£    7,607|
|Elstow Headquarters|£115,304|
|____________________________________________________________||
||£506,042|



These fixed assets are capitalised when ready for use and have a useful life exceeding three years. They are valued at cost. 

All assets are assumed to have a useful working life of 5 years and are depreciated using the 5-year straight line method, 20% reduction of original cost each year, with the first accounting period receiving a full year’s depreciation irrespective of when it was capitalised. 

## **1.13 Stock** 

This is valued at the lower of cost and net realisable value, after making allowance for obsolete and slowmoving items. 

## **1.14 Public Benefit Entity Concessionary Loans** 

Concessionary loans are recognised at the amounts payable or receivable. 

## **1.15 Financial Instruments** 

Debtors and Creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **1.16 Short Term Employee Benefits** 

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. 

## **1.17 Fund Accounting** 

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as an endowment fund, where the donor has expressly provided that only the income of the fund may be applied, or as a restricted fund where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. Endowment funds, where the capital is held to generate income for charitable purposes, are sub-analysed between those where the trustees have the discretion to spend the capital, expendable endowment, and those where there is no discretion to expend the capital, permanent endowment. The charity currently has neither permanent or expendable endowment funds. 

Funds which are neither endowment nor restricted funds are unrestricted income funds, which are subanalysed between designated (earmarked) funds where the trustees have set aside amounts to be used for specific purposes, and un-designated funds which are at the trustees’ discretion. 

The major funds held in each of these categories are disclosed in Notes 6, 7 and 8. 

## **1.18 Key Areas of Judgement and Estimate** 

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision only affects the period, or in the period of revision and future periods where the revision affects both current and future periods. 

In the opinion of the Trustees, there are no critical accounting judgements or estimation uncertainties within the charity. 

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**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **2. Analysis of Incoming Resources** 

||Notes|Unrestricted<br>Funds<br>£|Restricted<br>Funds<br>£|2020<br>Total<br>£|2019<br>Total<br>£|
|---|---|---|---|---|---|
|||||||
|**Charitable Activities**||||||
|General Account|6|79332.30|0.00|79332.30|56926.54|
|District Scout ShopSales|9|3442.85|0.00|3442.85|13116.54|
|Jordans Close Campsite & ActivityCentre|10|4350.50|0.00|4350.50|14521.30|
|Jamboree Fund|7|0.00|0.00|0.00|0.00|
|**Total Charitable Income**||87125.65|0.00|87125.65|84564.38|
|||||||
|**Investment Income**||0.00|0.00|0.00|0.00|
|||||||
|**Other Incoming Resources**||||||
|HMRC Gift Aid Payments||0.00|0.00|0.00|0.00|
|||||||
|**Total Incoming Resources**||87125.65|0.00|87125.65|84564.38|



## **3. Analysis of Resources Expended** 

||Notes|Unrestricted<br>Funds<br>£|Restricted<br>Funds<br>£|2020<br>Total<br>£|2019<br>Total<br>£|
|---|---|---|---|---|---|
|||||||
|**Direct Costs**||||||
|District Scout ShopPurchases|9|(3182.30)|0.00|(3182.30)|(10767.64)|
|||||||
|**Charitable Activities**||||||
|General Account|6|(48532.48)|(0.00)|(48532.48)|(54136.62)|
|District Scout ShopCosts & Rebates|9|(348.71)|(0.00)|(348.71)|(2020.73)|
|Jordans Close Campsite & ActivityCentre|10|(11362.41)|(0.00)|(11362.41)|(9011.09)|
|Jamboree Fund|7|(0.00)|(0.00)|(0.00)|(600.00)|
|Independent Examiner Fees||(900.00)|(0.00)|(900.00)|(900.00)|
|Asset Depreciation and Disposals|11|(645.27)|(0.00)|(645.27)|(644.68)|
|**Total Charity Resources Expended**||(64971.17)|(0.00)|(64971.17)|(78080.76)|
|||||||
|**Other Resources Expended**||||||
|Other Transactions||0.00|0.00|0.00|0.00|
|||||||
|**Total Expenditure**||(64971.17)|0.00|(64971.17)|(78080.76)|



- 17 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **4. Debtors** 

||2020<br>£|2019<br>£|
|---|---|---|
|Other debtors:|||
|Jordans Closepayments received afteryear end|88.00|228.50|
|Jordans Close Anglian Water Balance|294.39|1000.94|
|Jordans Close Hut Rent received afteryear end|0.00|330.00|
|Jordans Close Insurancepaid for next financialyear|0.00|1005.90|
|MembershipFees still due atyear end|1911.00|0.00|
|BroadastingLicensepaid for next financialyear|265.66|0.00|
|St. Georges depositpaid for next financialyear|0.00|100.00|
|Scout ShopPayments received afteryear end|890.85|2316.08|
|Districtpayments received afteryear end|340.00|440.00|
||||
|**Total Debtors**|3789.90|5421.42|



## **5. Creditors** 

||2020<br>£|2019<br>£|
|---|---|---|
|Accruals and deferred income:|||
|Jordans Close Expensespaid afteryear end|858.41|225.52|
|Scout ShopExpensespaid afteryear end|1075.02|2852.26|
|Scout ShopRebatepaid afteryear end|348.71|1663.13|
|Jordans Close deposits receivedfor next financialyear|0.00|440.00|
|Explorer Expedition Refundspaid afteryear end|750.00|0.00|
|Independent Examiner Fees|900.00|900.00|
|Explorers hut rentpaid afteryear end|0.00|75.00|
|District Activity/Training payments afteryear end|0.00|3786.70|
||||
|**Total Creditors**|3932.14|9942.61|



At the beginning of the year deferred income was £440 and at the end of the year it was £0. Income is deferred when it relates to a future accounting period. 

- 18 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **6. Unrestricted Funds – General Fund** 

||Notes|2020<br>£|2019<br>£|
|---|---|---|---|
|**Charitable Activities Income**||||
|MembershipFees|6a|49365.50|46156.47|
|Activities,Events & Training|6b|5101.00|4559.85|
|ShopStock Increase||87.00|2535.00|
|Elstow Hut Rent||406.80|802.95|
|Grant Payments||24002.00|0.00|
|Explorers||230.00|778.12|
|Other||140.00|2094.15|
|**Total Charitable Income**||79332.30|56926.54|
|||||
|**Charitable Activities Resources Expended**||||
|MembershipFees Paid to County|6a|(41344.00)|(39414.24)|
|Activities,Events & Training|6b|(4965.00)|(4909.21)|
|Elstow Hut RunningCosts||(1433.78)|(800.19)|
|Administration / Expenses||(445.29)|(1934.48)|
|Explorers||(0.00)|(780.00)|
|Independent Examiner fees||(900.00)|(900.00)|
|Fixed asset depreciation||(645.27)|(664.68)|
|Other||(344.41)|(6298.50)|
|**Total Resources Expended**||(50077.75)|(55681.30)|
|||||
|**Net Income/ (Loss) For Year**||29254.55|1245.24|
|||||
|Transfer to Jordans Close Fund(internal subsidy)||(7011.91)|(1500.00)|
|Transfer to Jamboree Fund(internal)||(300.00)|(300.00)|
|Transfer to ContingencyReserves Fund(internal)||(0.00)|(8000.00)|
|||||
|**Net result for theyear**||21942.64|(8554.76)|



- The General Fund acts as a central repository for all funds that are not specifically assigned elsewhere. 

- The Scout Shop (Note 9) and Jordans Close campsite (Note 10) experience a varying environment and income. These operating entities pass any profits or loss to the General Fund. 

- The District has a known level of fixed-cost commitments each year, and the District Membership Fee is set at a level that is designed to meet these needs with no long-term profit or loss. 

- The District received Government Grant payments in 2020. These payments are received in to the General Fund and allocated to specific causes as required. 

- 19 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **6a. Unrestricted Funds – Membership Fees Overview** 

|||2020<br>£|2019<br>£|
|---|---|---|---|
|||||
|Membership Fees Received||49365.50|46156.47|
|Less Paid to County||(41344.00)|(39414.24)|
|**Net District Levy**||8021.50|6742.23|
|||||



## **6b. Unrestricted Funds – Activities, Events, Training** 

||Income<br>£|Expenses<br>£|Balance<br>£|
|---|---|---|---|
|Adult Training|0.00|(0.00)|(0.00)|
|District Section Activities|2841.00|(2705.00)|136.00|
|District Explorer Scout Activities|2260.00|(2260.00)|0.00|
|||||
|**Total**|5101.00|(4965.00)|136.00|



- The District Beavers attended a sleepover event at MK Safari in March 2020. 

- The District Cubs visited Kidzania in London in March 2020. 

- The District Explorer Expedition planned for August was cancelled and arrangements were made to refund all payments received for the event. 

## **6c. Unrestricted Funds – Designated Funds Overview** 

|||2020<br>£|2019<br>£|
|---|---|---|---|
|||||
|St. Georges Net Income||(100.00)|464.15|
|Dragons Explorers Net Income||230.00|(1.88)|
|||||



- The 2020 St. Georges event planned for Sunday 26[th] April was cancelled, and some administrative costs were experienced during the early planning phase in December 2019. 

- 20 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **7. Unrestricted Funds - Jamboree Fund** 

|||2020<br>£|2019<br>£|
|---|---|---|---|
|**Balance Brought Forward**||300.00|600.00|
|Income (internal subsidy)||300.00|300.00|
|Expenditure||(0.00)|(600.00)|
|**Balance Carried Forward**||600.00|300.00|



- A subsidy of £300 is provided to the Jamboree Fund per year. 

## **8. Unrestricted Funds - Contingency Reserve Fund** 

|||2020<br>£|2019<br>£|
|---|---|---|---|
|**Balance Brought Forward**||8000.00|0.00|
|Income (internal subsidy)||0.00|8000.00|
|Expenditure||(0.00)|(0.00)|
|**Balance Carried Forward**||8000.00|8000.00|



- The Contingency Reserves Fund with a threshold of £8000.00 is set to cover fixed costs without income for one year, to cover rates and utilities for both district properties, basic maintenance on the sites, and continuing operation of the district and appointments teams. 

- 21 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **9. District Scout Shop** 

||Notes|2020<br>£|2019<br>£|
|---|---|---|---|
|**Sales**||3442.85|13116.54|
|||||
|**Direct Costs**||||
|Purchases||(3182.30)|(10767.64)|
|||||
|**Gross Profit**||260.55|2348.90|
|||||
|**Expenses**||||
|Administration and Sundries||(0.00)|(542.28)|
|Rebate to Groups||(348.71)|(1478.45)|
|||||
|**Net Income/ (Loss) For Year**||(88.16)|328.17|
|||||
|Stock Held||5872.00|5785.00|



Due to the reduced face-to-face scouting in 2020 the Scout Shop has experienced a vastly lower turnover for the year compared to previous years. 

- The shop operated as usual from 1[st] January – 11[th] March 2020. 

- The scout shop has continued to service groups through the rest of the year when in the Amber Readiness Level. 

- A number of groups have continued to hold virtual meetings with members throughout the year, and have continued to order badges for the scouting activities they have been undertaking on-line. 

- A small number of groups did resume face-to-face scouting during periods of Amber Readiness Level during and have had some uniform and badge requests during these periods. 

- 22 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **10. Jordans Close Campsite and Activity Centre** 

||Notes|2020<br>£|2019<br>£|
|---|---|---|---|
|**Income**||||
|Great Barford Scout Group Hut Hire||270.00|950.00|
|Camp Fees||3642.50|7732.80|
|Headquarters Hire||180.00|1546.50|
|Archery Hire||57.00|1359.00|
|Pioneering Hire||0.00|52.00|
|Canoe / Kayak Hire||44.00|995.00|
|Climbing Wall Hire||35.00|723.50|
|Raft Hire||30.00|112.00|
|Rifle Range Hire||92.00|957.50|
|Miscellaneous||0.00|93.00|
|**Total Income**||4350.50|14521.30|
|||||
|**Expenditure**||||
|Maintenance and General Expenses||(6233.33)|(3514.48)|
|Electricity||(1519.00)|(2083.94)|
|Water||(706.55)|(660.73)|
|Insurance – Buildings & Contents||(2357.53)|(2074.06)|
|Insurance – Activities||(504.00)|(504.00)|
|Rates||(42.00)|(173.88)|
|**Total Expenditure**||(11362.41)|(9011.09)|
|||||
|**Net Income / (Loss) For Year**||(7011.91)|5510.21|
|Transfer from General Fund via Membership<br>Fees and Grants(internal subsidy)||7011.91|1500.00|
|**Net result for the year**||0.00|7010.21|



- The activities at Jordans Close were greatly curtailed in 2020. However, the site has continued to suffer costs and require maintenance. Grant Payment subsidy has been allocated at a level specific to meet zero net income. 

- The Headquarters building was inspected for asbestos, had the internal heating system replaced, and was generally refurbished inside. 

- A memorial bench for David White and landscaping was installed. 

- 23 - 



**BEDFORD & OUSE VALLEY DISTRICT SCOUT COUNCIL NOTES TO FINANCIAL STATEMENTS - YEAR ENDED 31[ST] DECEMBER 2020** 

## **11. Fixed Assets** 

||2020<br>£|2019<br>£|
|---|---|---|
||||
|**Balance Brought Forward**|1889.12|2283.80|
|Additions|0.00|250.00|
|Depreciation Charge for Year|(645.27)|(644.68)|
|Disposals|(0.00)|(0.00)|
|**Balance Carried Forward**|1243.85|1889.12|
||||



- There have been no purchases of new equipment in 2020. 

- All fixed assets have been purchased from the Jordans Close funds. For financial purposes, all assets are assigned a working life of 5 years and their value falls 20% each year. 

## **12. Transfers Between Funds** 

No transfers between funds were made in the year. Internal adjustments were made from the General Fund to allocate: 

£300.00 to the Jamboree Fund. £7011.91 to the Jordans Close fund for the year. 

## **13. Trustees’ Remuneration** 

The Trustees consider that the key management personnel of the charity is the Board of Trustees. The Trustees are not remunerated for their work as Trustees, and so the remuneration of the charity’s key management personnel is £nil. 

No Trustee received any remuneration during the year, nor any expenses. 

## **14. Related Party Transactions** 

There have been no other stated party transactions in the year that require disclosure in the accounts. 

## **15. Employees** 

The charity has no employees and therefore there are no staff costs. There was no employee that earned over £60000.00 (2019: none). 

## **16. Merger** 

The Ouse Valley District Council merged with Bedford District Scout Council on 31 December 2016. 

- 24 -