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2021-12-31-accounts

Charity Registration No 300480

Bedfordshire County Scout Council

Financial statements for the year ended 31 December 2021

Bedfordshire County Scout Council

Contents

Administrative Details 3
County Membership 4
Charity information 5
Role of Honour 6-7
Trustees’ report 8-15
Independent Examiner’s report 16
Statement of financial activities 17
Balance sheet 18
Statement of cash flows 19
Notes to the financial statements 20-31
County Commissioner’s Report 32
ACCI Report 33
ACC Programme Support Report 34
ACC Network Report 35
County Training Manager Report 36
Squirrels Report 37
County Youth Commissioner Report 38

Bedfordshire County Scout Council

Administrative Details

Charity Registration No: 300480

PRINCIPAL ADDRESS: County Office The Leslie Sell County Scout Activity Centre Molivers Lane Bromham Bedfordshire MK43 8LD Telephone: 01234 826079 E-mail: bedscouts@btconnect.com Web site: www.bedfordshirescouts.org.uk INDEPENDENT EXAMINER: Stephen Monico FCA DChA 19 Goldington Road Bedford MK40 3JY PRINCIPAL BANKER: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ SCOUT ASSOCIATION The Scout Association MEMBERSHIP Gilwell Park The Bedfordshire County Scout Chingford Council is registered with London The Scout Association E4 7QW (No 101)

County Vice Presidents

Graham Bates Esq OBE JP Honorary Alderman

Robert Lovesey Esq JP DL

George T Plenderleath Esq DL LL.B

Kenneth J Wells Esq

Incorporated by Royal Charter

THE BEDFORDSHIRE COUNTY SCOUT COUNCIL Registered Charity No 300480 COUNTY MEMBERSHIP As at 31 January 2021

Section Ampthilll &
Woburn		 Bedford &
Ouse Valley		 Biggleswade Dunstable Falkes Icknield Leighton
Linslade		 County 2022 Total
2021		 Total
2020		 Total
2019
**Groups ** 9 18 16 10 9 9 6 77 77 76 78
Squirrels 21 0 0 0 0 0 0 21
Beavers 200 259 356 195 88 102 103 1303 1,070 1,592 1,532
Cub Scouts 279 313 433 223 105 119 124 1596 1,408 1,828 1,855
Scouts 241 284 313 162 92 147 113 1352 1,269 1,444 1,374
Explorer Scouts 47 59 101 46 38 29 38 358 359 435 448
Scout Network 9 11 14 5 9 3 13 64 56 109 37
Total Young People 797 926 1,217 631 332 400 391 4,694 4,162 5,408 5,246
Active Support Roles 10 23 1 8 8 15 10 28 103 94 99
Leadership Roles 127 149 243 89 81 97 64 850 839 961
Management Roles 9 14 17 10 8 9 8 2 77 80 104
Support Roles 17 21 28 45 8 7 40 20 186 159 136
Governance Roles 49 88 74 8 38 39 12 1 309 353 412
Young Leaders 21 27 36 8 15 21 10 0 138 130 191
Total Adults 212 295 363 160 143 167 134 51 1525 1,525 1,712 1,886
Total 1,009 1,221 1,580 791 475 567 525 51 6219 5,687 7,120 7,132
UNITS 2022 Total
2021		 Total
2020		 Total
2019
**Squirrel Scout Dreys ** 2
Beaver Scout Colonies 90 89 91 90
Cub Scout Packs 91 92 94 94
Scout Troops 78 80 81 81
Explorer Scout Units 31 34 32 33
Local Scout Networks 7 7 6 7
Active Support Units 12 10 9 9
Yount Leader Units 8 7 11 7

Bedfordshire County Scout Council

Charity information

Charity Registration No: 300480

County Office, The Leslie Sell County Scout Activity & Training Centre Molivers Lane, Bromham, Bedfordshire MK43 8LD

Names of the Charity Trustees who manage the Charity:

Trustee Name Scouting Dates acted if not Name of person or body entitled to
Appointment for whole year appoint Trustee
Nazia Ahmed Group Scout Leader County Commissioner
Kevin Dolling District Assistant Commissioner Until 19 May 2021 Elected by County Scout Council at it’s AGM
Trevor Gough County Training Manager Until 19 May 2021 Elected by County Scout Council at it’s AGM
David Heard LSAC Chairman County Commissioner
Charlotte Jackson Assistant Cub Scout Leader From 19 May 2021 County Commissioner
Muhammad Jamil County Treasurer Until 19 May 2021 Elected by County Scout Council at it’s AGM
Ruth Marienfeld Group Scout Leader Elected by County Scout Council at it’s AGM
Michael Peet County Executive Member County Commissioner
Robert Pullinger District Commissioner Elected by County Scout Council at it’s AGM
Josh Simms Cub Scout Sectional Assistant Until 19 May 2021 Elected by County Scout Council at it’s AGM
Ben Summerfield County Youth Commissioner
Mark Webb Scout Active Support Member Until 7 September County Commissioner
2021
Martin Wesley County Commissioner

Bedfordshire County Scout Council

Role of Honour

For the year ended 31 December 2021

Role of Honour 2021 Awards

Silver Acorn

Keith Bennett Biggleswade Liz Burnham Falkes (Luton) Kevin Dolling Ampthill And Woburn Mark Hassall Ampthill And Woburn George Miles Biggleswade

Bar to the Award for Merit

Louise Rutt Ampthill And Woburn

Award for Merit

Andrew Reavell Biggleswade Brian Davison Leighton-Linslade Christopher Dodds Biggleswade Graham Drake Leighton-Linslade Karen Mason Biggleswade Martin White Biggleswade Neil Ludlow Biggleswade Nick Jarman Icknield (Luton) Tracey Merridan Ampthill And Woburn

Bedfordshire County Scout Council

Role of Honour

For the year ended 31 December 2021

Chief Scout's Commendation for Good Service

Brian Barrow Ampthill And Woburn
Ben Bodsworth Ampthill And Woburn
Amy Clews Falkes (Luton)
Lucy Cox Biggleswade
Richard Davies Icknield (Luton)
Catherine Ellis Ampthill And Woburn
Benjamin Exton Ampthill And Woburn
Helena Horwood Biggleswade
Phillipa Missenden Icknield (Luton)
David Moult Biggleswade
Tracey Murrell Biggleswade
Hannah Pike Icknield (Luton)
Graham Thorpe Biggleswade

Commissioners Commendation

Ruth Marienfeld Ampthill And Woburn

Bedfordshire County Scout Council

Trustees’ report For the year ended 31 December 2021

The members of the County Executive Committee (The Trustees of Bedfordshire County Scout Council) present their report, Statement of Financial Activities, Balance sheet and Statement of Cash Flows for the year ended 31 December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.

Structure, Governance and Management

Governance

The Charity’s governing document is the Royal Charter granted by King George V to the “Boy Scouts Association” on 16 December 1911. Its name has since been changed to the “Scout Association”. This Charter has been supplemented by further Charters granted by King George VI and Queen Elizabeth II. These Charters give authority to the Bye Laws of the Association, which are approved by Her Majesty’s Privy Council. The Bye Laws, in turn, authorise the making of rules for the regulation of the Association’s affairs and thereby give authority for the Rules known as “Policy, Organisation and Rules” which are located at www.scouts.org.uk/por.

The Bedfordshire County Scout Council was registered in 1962 as an educational Charity.

The Charity is aware of the Code of Governance for the Voluntary and Community Sector and its six key principles and will continue to critically review its approach to governance and assess how effective it is against these principles in 2022.

Structure

This report and accounts cover the activities directly controlled by Bedfordshire County Scout Council which is an autonomous organisation admitting people to membership subject to the policy and rules of The Scout Association. The activities of the Scout Districts and Groups in Bedfordshire are not reflected in the report and accounts. These bodies are autonomous charities affiliated to Bedfordshire County Scout Council that together form Scouting in Bedfordshire.

Bedfordshire Scouts are led by Martin Wesley, the County Commissioner, and managed by an Executive Committee. They are accountable to the Bedfordshire County Scout Council for the satisfactory running of Scouting in Bedfordshire.

Management

The management of the business of the County Scout Council is vested in the County Executive Committee. The County Executive Committee (Trustees of the Charity) is appointed in accordance with Policy, Organisation, and Rules of the Scout Association.

The County Executive Committee met five times during the year to manage the affairs of the Charity. The Trustees will continue to meet with this regularity in 2022.

The County Executive Committee is responsible for policy making but delegates some operational decisions to its sub committees, which may also recommend policies for the consideration of the County Executive Committee. The County Executive Committee appoints Chairmen and members of sub-committees annually.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2021

Management (Continued)

In previous years there was a finance sub-committee but in 2015 the Executive Committee decided that there was no need for the existence of this additional committee and as such it was disbanded. The work of this committee is now undertaken by the Executive.

There are two sub-committees for the Charity:

The Leslie Sell Activity Centre Committee met regularly in 2021. The Appointments Advisory Committee met on an ad hoc basis.

The Leslie Sell Activity Centre Committee has delegated authority so decisions can be made quickly and without added bureaucracy.

Organisation

The County is led by the County Commissioner and he is assisted and supported by:

Appointment of Trustees

Trustees are appointed in accordance with the “Policy, Organisation & Rules” of The Scout Association. Trustees and newly appointed Trustees will be invited to attend HQ Executive Training.

Risk Management

The Trustees have a risk management strategy which includes:

Risk assessments have been completed for all activities and facilities at the Activity Centre and are now available on the website. These are reviewed quarterly. When unacceptable risks are identified actions are taken on an on-going basis to mitigate them. Every three years the activity centre trees are required to be independently reviewed. The Warden conducts physical inspections on an on-going basis and in particular after high winds. A key element in the management of financial risk is the regular review of the adequacy of insurance coverage and investment and reserves policies by the Trustees.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2021

Objectives and Activities

Our Purpose

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

Our values

As Scouts we are guided by these values:

Our Method

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

The Charity Trustees have a duty to report on their public benefit in their Annual Report. We have assessed our aims, activities, and charitable objectives which are:

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

We believe we have met the Charity Commission’s public benefit criteria for both the advancement of education and the advancement of citizenship or community development.

Bedfordshire County Scout Council

Trustees’ report For the year ended 31 December 2021

________________

Achievements and performance

All of the decisions made by the Trustees and sub Committees have been in the interests of young people and adult volunteers and we hope that everybody in Scouting in Bedfordshire will have benefitted from them. Some of these decisions were made in early 2020, but I feel it is important we include them.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2021

Plans for future periods

The Scout Association “Skills for Life”

This is the five year plan for the Scout Association.

Our vision

By 2023 we will have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme.

We will be growing, more inclusive, shaped by young people and making a bigger impact in our communities.

Our objectives

In 2016 we asked volunteers what should be prioritised in the next strategic plan and the majority of volunteers said we should keep working towards the same four strategic objectives.

What does this mean for Bedfordshire County Scout Council?

Growth – We have incorporated the information received from Districts to create the County Development Plan to achieve our growth goals and support Districts.

Inclusivity – We will support development work to ensure that Scouting is reaching all sectors of our community.

Youth shaped – Ensure that young people are at the heart of our strategies and represented on key committees.

Community Impact – The County is providing resources through new marketing materials and the Grants Board to enable new projects which might otherwise not have gone ahead or have been more poorly resourced to have greater positive community impact. This, together with the continued running of and improvement to the Leslie Sell Activity Centre, offers valuable opportunities to the community.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2021

Financial Review

Statement of Financial Activities

The other recognised gains and losses on investments total £nil (2020: £(1,646)) giving an overall result for the year of a surplus of £4,277 (2020: £111,894). The main reason for the surplus in 2020 was the donations for the new lodge. Expenditure in excess of income was incurred in respect of the Bromham site in order to reduce funds held and enhance the site and activities.

Total unrestricted income amounts to £140,406 (2020: £187,384) which is lower than 2020. Unrestricted income from charitable activities in the year is £102,292 (2020: £146,764). Voluntary income from donation and legacies was £44,240 (2020: £91,321), £37,972 of which was unrestricted and £6,268 was restricted (2020: £38,201 was unrestricted and the balance of £53,120 was a large donation for the new lodge dormitory block). Investment income is lower than 2020 at £142 (2020: £2,419) because the investment portfolio was disposed of at the beginning of year.

Total unrestricted expenditure is £142,397 (2020: £126,964) and total restricted expenditure is £nil (2020: £nil). Total costs of raising funds are £nil (2020: £1,623).

Balance Sheet

There was capital expenditure of £360 on tangible fixed assets in the year (2020: £180,487), all of which was incurred at the Leslie Sell County Scout Activity Centre. Fixed assets now stand at a net book value of £635,905 at the year end (2020: £663,466).

Throughout the previous year our investment financial advisers continued to implement the ‘Cautious with Risk’ strategy to aim for a relatively high dividend income with the prospect of above average capital growth. Shortly before the end of 2020 the Trustees instructed the investment managers that they wanted to withdraw all funds. As a result, all funds held within the investment portfolio were in cash accounts at the previous year end and have been classified within cash at bank and in hand in the accounts within the 2020 figures.

Fund balances

At the end of the year the Charity had £810,020 of unrestricted funds (2020: £805,743) and no restricted funds (2020: £nil). £277,167 of the unrestricted fund is non-designated and used to support County-wide activities. £532,388 is designated to support the Leslie Sell County Scout Activity & Training Centre with a further £465 designated to support the County’s Network.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2021

Reserves policy

The policy has been established to protect the Charity and its charitable programme by providing time to adjust to changing financial circumstances. It also provides parameters for future budgeting and strategic plans and contributes towards decision making.

The Charity’s reserves policy establishes an appropriate target range for the level of general reserves. The range is based on a risk assessment of the probability and likely impact on the Charity’s activities that might be caused by a decline in income, an inability to meet financial obligations, or an inability to reduce expenditure in the immediate short term. The policy ensures a balance between spending the maximum amount of income raised as soon as possible after receipt, while maintaining the appropriate level of reserves to ensure uninterrupted operation. The policy and target range will be reviewed annually to reassess the risks and reflect changes in the Charity’s income, financial obligations and expenditure.

The charity’s reserves policy is to hold £70,000 of reserves in order to ensure uninterrupted operation during a time of adjustment. At the end of December 2021 the total free reserves after deducting tangible fixed assets amounted to £174,115 (2020: £142,277). Total reserves include designated funds of £532,853 (2020: £553,385). Free reserves represent approximately 17 (2020: 14) months of the Charity’s unrestricted resources expended which is approximately £100,000 more than the upper level of the range. The Trustees’ made a commitment to build a new residential lodge at the Leslie Sell Activity Centre which has been partially donor funded, but the enabling works and additional required spend will bring reserves down in line with the policy and so will the associated increased depreciation charges in future years.

Investment policy

The Trustees have a policy of investing some surplus funds to provide for inflation proofing, income and growth using a mixture of indexed linked government bonds, investment grade corporate bonds and selected mutual funds as a medium to longer term investment. Other surplus funds are invested in short-term deposits. All investments can be readily realised in the event the Charity needs to react quickly to various situations and emergencies.

These funds are restricted to investments in companies not involved in alcohol, tobacco, armaments, gambling or the pornography or sex related industry.

The policy is reviewed annually.

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2021

Statement of Trustees’ Responsibilities

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

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:

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 (Accounts and Reports) 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:

Approved by the Trustees on 20 April 2022 and signed on their behalf by:

Martin Wesley County Commissioner County Executive Committee

Independent Examiner’s report to the Trustees of Bedfordshire County Scout Council

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2021 which are set out on pages 17 to 31.

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:

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

Institute of Chartered Accountants in England and Wales (ICAEW)

19 Goldington Road Bedford MK40 3JY Date: 21 April 2022

Bedfordshire County Scout Council

Statement of financial activities

(including Income and Expenditure Account) For the year ended 31 December 2021

Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2021		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2021		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2021		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2021		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2021		 Statement of financial activities
(including Income and Expenditure Account)
For the year ended 31 December 2021
_______________
2021 2021 2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Notes £ £ £ £
Income and endowments from:
Donations and legacies 37,972 6,268 44,240 91,321
Charitable activities 102,292 - 102,292 146,764
Investment income 142 - 142 2,419
───── ───── ───── ─────
Total income 2 140,406 6,268 146,674 240,504
───── ───── ───── ─────
Expenditure on:
Raising funds - - - 1,623
Charitable activities 142,397 - 142,397 125,341
───── ───── ───── ─────
Total expenditure 3 142,397 - 142,397 126,964
───── ───── ───── ─────
Net gains/(losses) on investments 7 - - - (1,646)
───── ───── ───── ─────
Net income (1,991) 6,268 4,277 111,894
───── ───── ───── ─────
Transfers between funds 6,268 (6,268) - -
Net movement in funds for the year 4,277 - 4,277 111,894
Reconciliation of funds:
Total funds brought forward 805,743 - 805,743 693,849
───── ───── ───── ─────
Total funds carried forward 13, 14, 15 810,020 - 810,020 805,743
═════ ═════ ═════ ═════

All operations are continuing operations.

Of the total income for the year ended 31 December 2020, £53,120 was restricted donations. The remainder of the income was unrestricted as was all expenditure for the year ended 31 December 2020.

The notes on pages 20 to 31 form part of these financial statements.

Bedfordshire County Scout Council

Balance sheet

As at 31 December 2021

Balance sheet
As at 31 December 2021		 Balance sheet
As at 31 December 2021		 Balance sheet
As at 31 December 2021		 Balance sheet
As at 31 December 2021
_____________
Notes 2021 2020
£ £
Fixed assets:
Tangible fixed assets 6 635,905 663,466
Fixed asset investments 7 - -
───── ─────
Total fixed assets 635,905 663,466
───── ─────
Current assets:
Stocks 8 2,296 3,243
Debtors 9 4,667 3,094
Cash at bank and in hand 10 181,715 152,042
───── ─────
Total current assets 188,678 158,379
───── ─────
Liabilities:
Creditors: amounts falling due 11 (14,563) (16,102)
within one year ───── ─────
Net current assets 174,115 142,277
Total assets less current liabilities 810,020 805,743
───── ─────
Net assets 810,020 805,743
═════ ═════
The funds of the charity:
Unrestricted funds 13 810,020 805,743
Restricted funds 14 - -
───── ─────
Total charity funds 15 810,020 804,743
═════ ═════

The notes on pages 20 to 31 form part of these financial statements.

The financial statements were approved by the trustees on 20 April 2022

And signed on their behalf by

Martin Wesley County Commissioner County Executive Committee

Bedfordshire County Scout Council

Statement of cash flows

For the year ended 31 December 2021

Statement of cash flows
For the year ended 31 December 2021		 Statement of cash flows
For the year ended 31 December 2021		 Statement of cash flows
For the year ended 31 December 2021		 Statement of cash flows
For the year ended 31 December 2021
_____________
Notes 2021 2020
£ £
Cash flows from operating activities:
Net cash used in operating activities 20 29,891 147,980
───── ─────
Cash flows from investing activities:
Interest and dividend income 142 2,419
Proceeds from sale of listed investments - 30,000
Proceeds from sale of tangible fixed assets - -
Investment management fees paid from portfolio - 1,623
Transferred from/(to) cash held within investment portfolio - 65,355
Payments to acquire fixed assets (360) (180,487)
───── ─────
Net cash used in investing activities (218) (81,090)
───── ─────
Change in cash and cash equivalents
in the year 29,673 66,890
Cash and cash equivalents at the
beginning of the year 152,042 85,152
───── ─────
Cash and cash equivalents at the
end of the year 181,715 152,042
═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

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 in the UK and Republic of Ireland (FRS 102) issued in October 2019 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. Despite the Covid-19 pandemic, the charity has continued to operate using other methods within the guidelines of safety as recommended by the Government and its own risk assessments. The most significant area of judgement is depreciation and estimation of useful economic life of the fixed assets. The charity has funded recent fixed asset additions with income which will be held in reserves to cover the depreciation charge in future years.

1.2 Recognition of incoming resources

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

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

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

1.3 Grants and donations

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

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

1.4 Contractual income and performance related grants

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

1.5 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.

1.6 Donated service and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

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

1.7 Investment income

Investment income is recognised when it is receivable.

1.8 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.

1.9 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.

1.10 Investments

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

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

1.11 Fixed assets and depreciation

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

All assets are depreciated using the straight line method with the first accounting period receiving a full year’s depreciation irrespective of when it was capitalised. The rates used are as follows:

Freehold property 40 or 10 years, straight line method Freehold property improvements 10 years, straight line method Fixtures and fittings 5 years, straight line method Computer equipment 3 years, straight line method Motor vehicles 5 years, straight line method

1.12 Stock

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

1.13 Public benefit entity concessionary loans

Concessionary loans are recognised at the amounts payable or receivable.

1.14 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.

1.15 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.

1.16 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 income 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 endowment nor expendable endowment funds.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

1.17 Fund accounting (continued)

Those funds which are neither endowment nor restricted income funds, are unrestricted income funds which are sub-analysed between designated (earmarked) funds where the trustees have set aside amounts to be used for specific purposes, often reflecting the wishes of donors and un-designated funds which are at the trustees' discretion. The major funds held in each of these categories are disclosed in Note 13.

2 Analysis of incoming resources

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|||||| |---|---|---|---|---| |Unrestricted Restricted|2021|2020| |funds|funds|Total|Total| |£|£|£|£| |Donations and legacies| |County donations|20,080|-|20,080|30,200| |LSAC donations|17,892|6,268|24,160|61,121| |─────|─────|─────|─────| |Total|37,972|6,268|44,240|91,321| |─────|─────|─────|─────| |Charitable activities| |County Membership subscriptions|186,823|-|186,823|201,362| |Less: paid to the Scout Association|(147,816)|- (147,816) (151,021)| |Less: Prompt payment refunds to Districts|(1,993)|-|(1,993)|(2,650)| |Jamboree income|-|-|-|2,881| |Campsite fees|52,679|-|52,679|95,422| |Campsite activity fees|8,593|-|8,593|446| |Sales of badges and providor|1,261|-|1,261|169| |County training course fees|2,624|-|2,624|150| |Sundry income|121|-|121|5| |─────|─────|─────|─────| |Total|102,292|-|102,292|146,764| |─────|─────|─────|─────| |Investment income| |Bank interest, other interest and dividends|142|-|142|2,419| |─────|─────|─────|─────| |Total income|140,406|6,268|146,674|240,504| |═════|═════|═════|═════|

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Of the total income for the year ended 31 December 2020, £53,120 was restricted donations for LSAC. The remainder of income for the year ended 31 December 2020 was unrestricted.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

3 Analysis of expenditure on charitable activities and raising funds

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||||||| |---|---|---|---|---|---| |County|Running| |Activities|the|Training| |and|Bromham|and|2021|2020| |administration|Site|Events|Total|Total| |£|£|£|£|£| |Charitable activities| |Awards|7,712|-|-|7,712|749| |Bank charges|96|108|-|204|168| |Jamboree expenses|-|-|746|746|8,838| |Campsite activity expenses|-|885|-|885|1,145| |Campsite expenses|-|60,564|-|60,564|53,219| |Cost of sale of badges and providor|475|807|-|1,282|193| |Training course expenses|-|-|7,747|7,747|2,271| |Section expenses|5,893|-|-|5,893|3,390| |Depreciation|-|27,921|-|27,921|20,524| |Publicity expenses|240|-|-|240|963| |Insurance|778|6,767|-|7,545|7,172| |Support costs: Office expenses| |and salaries|7,829|5,453|4,776|18,058|22,985| |─────|─────|─────|─────|─────| |Total|23,023|102,505|13,269|138,797|121,617| |─────|─────|─────|─────|─────| |Governance costs| |Trustees expenses|-|-|-|-|-| |Accountants preparation fees|2,100|-|-|2,100|2,100| |Independent Examiner’s fees|1,500|-|-|1,500|1,500| |AGM costs|-|-|-|-|124| |─────|─────|─────|─────|─────| |Total|3,600|-|-|3,600|3,724| |─────|─────|─────|─────|─────| |Investment management fees|-|-|-|-|1,623| |─────|─────|─────|─────|─────| |Total resources expended|26,623|102,505|13,269|142,397|126,964| |═════|═════|═════|═════|═════|

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Of the above expenditure, there are no amounts attributable to restricted funds and included in support costs (2020: £nil).

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

4 Analysis of governance and support costs

The breakdown of support costs and how these have been allocated between governance and support costs is shown below.

2021
Support Governance 2021 Basis of
Cost type costs costs Total apportionment
£ £ £
Salaries 14,327 - 14,327 Time spent
Printing, postage and stationery 342 - 342 Cost and usage
Telephone and IT 1,102 - 1,102 Cost and usage
Repairs 96 - 96 Cost and usage
General office costs 607 - 607 Cost and usage
Independent Examination fees - 1,500 1,500 Governance
Accountancy services 1,584 2,100 3,684 Governance
Trustees expenses - - - Governance
AGM costs - - - Governance
───── ───── ─────
18,058 3,600 21,658
═════ ═════ ═════
2020
Support Governance 2020 Basis of
Cost type costs costs Total apportionment
£ £ £
Local Development Officer 5,000 - 5,000 Cost and usage
Salaries 13,552 - 13,552 Time spent
Printing, postage and stationery 419 - 419 Cost and usage
Telephone and IT 1,104 - 1,104 Cost and usage
Repairs - - - Cost and usage
General office costs 1,326 - 1,326 Cost and usage
Independent Examination fees - 1,500 1,500 Governance
Accountancy services 1,584 2,100 3,684 Governance
Trustees expenses - - Governance
AGM costs - 124 124 Governance
───── ───── ─────
22,985 3,724 26,709
═════ ═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

5 Staff costs

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|||| |---|---|---| |2021|2020| |£|£| |Salaries|14,327|13,552| |Social Security costs|-|-| |Pension costs|-|-| |──────|──────| |14,327|13,552| |══════|══════|

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The average number of employees during the year was 1 (2020: 1). No employee received remuneration of more than £60,000 (2020: none).

6 Fixed assets

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|||||||| |---|---|---|---|---|---|---| |Freehold| |Freehold|Property|Fixtures &|Computer|Motor| |Property|Improvements|Fittings|Equipment|Vehicles|Total| |£|£|£|£|£|£| |Cost| |At 1 January 2021|793,228|133,972|18,342|5,742|14,000|965,284| |Additions|360|-|-|-|-|360| |─────|─────|─────|─────|─────|─────| |At 31 December 2021 793,588|133,972|18,342|5,742|14,000|965,644| |─────|─────|─────|─────|─────|─────| |Depreciation| |At 1 January 2021|186,450|91,339|14,787|5,742|3,500|301,818| |Charge for the year|16,411|6,377|2,333|-|2,800|27,921| |─────|─────|─────|─────|─────|─────| |At 31 December 2021 202,861|97,716|17,120|5,742|6,300|329,739| |─────|─────|─────|─────|─────|─────| |Net book values| |31 December 2021 590,727|36,256|1,222|-|7,700|635,905| |═════|═════|═════|═════|═════|═════| |31 December 2020|606,778|42,633|3,555|-|10,500|663,466| |═════|═════|═════|═════|═════|═════|

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Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

7 Fixed asset investments

The funds held with the investment managers was all held in cash at the previous year end as the charity made a disposal of the investments and as a result all funds had been realised into cash as at 31 December 2020.

8 Stock
2021 2020
£ £
Badges 1,903 2,378
Providore 393 865
───── ─────
2,296 3,243
═════ ═════
9 Debtors
2021 2020
£ £
Debtors 2,513 407
Interest income accrued 2 2
Prepayments 2,152 2,685
Other debtors - -
───── ─────
4,667 3,094
═════ ═════
10 Cash at bank and in hand
2021 2020
£ £
Cash at bank 181,715 81,995
Cash in hand - -
Cash at financial adviser - 70,047
───── ─────
181,715 152,042
═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2021 2020
£ £
Accounts payable 1,287 9,662
Accruals 4,225 4,225
Campsite deposits 1,751 1,750
Deferred income 6,216 -
Taxation and social security 1,084 465
───── ─────
14,563 16,102
═════ ═════
Deferred income
2021 2020
£ £
At 1 January 2021 - -
Received during the year 6,216 -
Released to incoming resources - -
───── ─────
At 31 December 2021 6,216 -
═════ ═════

Income is deferred when it relates to a future period.

12 Funds held

Fund name

Purpose and restriction

General

This unrestricted fund is used to support the general activities of the charity.

Designated funds:

LSCS

To support the activities of the Leslie Sell County Scout Activity and Training Centre at Bromham.

Network

To support and record the activities of the Network.

Restricted funds:

Dormitory Block fund

To support the building of a new dormitory block at the Bromham site.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

13 Unrestricted funds

13 Unrestricted funds
Movement in year
Balance at Incoming
Resources		 Balance at
1 Jan 2021 resources
expended		 Transfers 31 Dec 2021
£ £
£		 £ £
General fund 252,358 69,806
(44,997)		 - 277,167
Designated funds:
LSCS 552,920 70,600
(97,400)		 6,268 532,388
Network 465 -
-		 - 465
_ _
_		 _ _
805,743 140,406
(142,397)		 6,268 810,020
═════ ═════
═════		 ═════ ═════
14 Restricted funds
Movement in year
Balance at Incoming
Resources		 Balance at
1 Jan 2021 resources
expended		 Transfers 31 Dec 2021
£ £
£		 £ £
Dormitory Block fund - 6,268
-		 (6,268) -
───── ───── ───── ───── ─────
- 6,268
-		 (6,268) -
═════ ═════
═════		 ═════ ═════

Details of the purpose of each of the above funds is described in note 12.

15 Net assets held by funds

Cash
Fixed at bank & Other
Assets Investments Assets Creditors Total
£ £ £ £ £
Unrestricted funds 635,905 181,715 6,963 (14,563) 810,020
Restricted funds - - - - -
───── ───── ───── ───── ─────
635,905 181,715 6,963 (14,563) 810,020
═════ ═════ ═════ ═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

16 Transfers between funds

A transfer of £6,268 was made in the year to reflect the fact that the restricted income is to fund an asset which will be used for unrestricted purposes.

17 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 (2020: £nil).

During the year no Trustees (2020: none) were reimbursed for travelling and meeting expenses aggregating (2020: £nil). The amount shown under Trustees expenses relates to meeting room hire.

18 Related party transactions

Donations from Trustees amounted to £80 in the year.

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

19 Contingencies and commitments

In 2010 the Bedfordshire County Scout Council and the Ampthill & Woburn District Scout Council approved and recommended a joint Scout Association loan of £50,000 for the Barton Scout and Guide Groups who wished to build a new headquarters. The Barton Scout Group has since repaid £40,000 of capital. In the event the Barton Scout Group defaulted on its loan, the Scout Association would first pursue the Ampthill & Woburn District Scout Council for the outstanding balances of capital and interest. In the event the Ampthill & Woburn District Scout Council could not repay them, the Scout Association would pursue the Bedfordshire County Scout Council. Since the loan application was made in the joint names of the Scouts and Guides, not all of the contingent liability in the event of nonpayment would revert to the District and in turn the County. The remaining balance of the loan at the end of the year was £nil and the final repayment was made during the year.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2021

20 Reconciliation of net income/(expenditure) to net cash flow from operating activities

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|||| |---|---|---| |2021|2020| |£|£| |Net income for the year|4,277|111,894| |Investment income from listed investments|(142)|(2,419)| |Gains/(losses) on investments|-|1,646| |Depreciation|27,921|20,524| |Decrease in stock|947|144| |(Increase)/decrease in debtors|(1,573)|6,060| |(Decrease)/increase in creditors|(1,539)|10,131| |──────|──────| |Net cash flow from operating activities|29,891|147,980| |══════|══════|

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Bedfordshire County Scout Council

County Commissioner’s Annual Report For the year ended 31 December 2021

Unlike 2020, 2021 proved to be more satisfying insofar as we started to get back to normal finally ending up in Green status. Most Groups and Units got back to ‘normal’ and our youth membership very quickly picked back up so that, by the end of the year, all indications were pointing to us being back nearly to pre-Covid levels. All this has happened because of the dedication of our volunteer adults right across the County. Again, it is not just the Leaders who have put in all the work but also all those in various support roles. My very grateful thanks to everyone.

However, our adult membership has not recovered so quickly and we now need to focus even more on adult recruitment. All too often we concentrate on Leader recruitment overlooking the fact that some of those we approach might prefer a non-uniform role.

I have also asked the County Perception Team to create materials to support recruitment drives.

All new adult volunteers need to be supported and provided with good induction part of which is the mandatory training that we all need to do. We owe it to the safety and well-being of our youth membership to ensure we are all up-to-date with all our required training. HQ has already suggested we suspend more adults who neglect this important part of their role.

To this end we also need to support our Trustees in their training so they can provide the best support possible to their Groups and Districts.

During 2021, both the County Chair and County Treasurer resigned – thank you, Mark and Muhammad, for the support you gave us during your time in office.

There’s been more changes in the District Commissioner team.

Mark Hassall left the area in the summer and, until a successor is found, Andy Goddon is Acting DC for Ampthill & Woburn. Dan Addrison has stood down as DC for Leighton Linslade and, as I write, the search committee has already produced a list of potential successors.

Thank you both for what you gave to Scouting while you were with us.

Welcome to Mike Peet who has taken over as DC for Falkes, thanks for taking on this responsibility.

We now have a contingent for the next World Scout Jamboree! Many thanks to Nick Kealy for taking on the role of Contingent Leader and to Amy Clews, Chris Dodds and Greg Kilpin as his Assistants. They had a very difficult job in reducing the 140 applicants down to fill the 36 places available. There is already an active programme in place and fund-raising has started. I hope we will all do our best to support them in their endeavours.

As ever, my sincere thanks to the County Team for all their hard work over the past year in supporting me in providing support across the County. We have put together a programme of County events, hoping that the pandemic will not prevent any activity from happening.

I also hope we can become more pro-active in 2022, building on all that’s gone before, supporting Groups and Districts to ensure safe, high-quality Scouting enabling even more young people to come and join the fun.

Martin Wesley County Commissioner

This page does not form part of the statutory financial statements

Bedfordshire County Scout Council

ACC(I) Annual Report

For the year ended 31 December 2021

It has been a quiet year as Scout travel abroad was cancelled completely.

The highlight of the year was the number who applied for one of the 36 places available for the Bedfordshire Contingent to go to the World Scout Jamboree 2023 in South Korea. A fun filled selection weekend was held at Bromham when the 36 places were filled out of over 100 applicants.

This is the second occasion the Jamboree has been held in South Korea.

I am sure that the successful applicants will have an amazing time and they are now fundraising to cover the cost of the Jamboree.

Please join me in wishing them an amazing experience.

Planning has started for international activities with Groups planning visits abroad for 2022 & 2023.

There is the International Activity badge which can be undertaken by members of the Scout Group. The badge requirements for the badge can be found at: www.scouts.org.uk

Gerry Pope ACC(I)

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Bedfordshire County Scout Council

ACC(PS) Annual Report

For the year ended 31 December 2021

In what has been another different year for scouting, it was great for more groups across the County to be able to adapt and be flexible to the needs of their young people and adults to deliver great programmes whether that be face to face, remotely or a hybrid.

Unfortunately, we did have to change some of our plans for larger events across the county, however we do have some dates in the diary for this year and once more details are available, we shall share.

Dates have been booked for regular meetings of ADCs across the County as a platform to share ideas and give each other support for 2022. Following previous meetings, we have been looking at organising some scouting skills training/refresher for leaders so watch this space for details hopefully coming soon.

I had the pleasure of supporting Megan with her fantastic programme resource for LGBTQ+ awareness as she delivered remote sessions. If you haven’t seen this, I would encourage you to have a look on our website as there are so many activity ideas for all sections.

As Assistant County Commissioner Programme Support, I am available to help and inspire, however I can, with programme related queries, please do get in touch.

Tracey Murrell

ACC Programme Support

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Bedfordshire County Scout Council

ACC(Network) Annual Report For the year ended 31 December 2021

During 2021 there have been 5 active Scout Networks across the county.

At the beginning of 2021 Scout Network carried on scouting virtually through zoom during lockdown.

Three Queen’s Scout Awards were achieved, with some still to be awarded in 2022. More Scout Network members have been working towards their Queen’s Scout Award and Scouts of the World Award.

In October members of the Scout Network across the county attend the JOTA – JOTI (Jamboree on the Air and Internet) and spoke to other Rover Scouts around the world. Also in October some Scout Network members helped develop their skills by attending the NSRA shooting instructor course.

Throughout the year different Scout Networks have been giving back to their scouting community and helped at their local Scout HQ or campsite to spruce it up again after lockdown and Covid.

The Scout Networks have been liaising with The Leslie Sell Activity Centre to organise crewing in 2022.

In 2022 Scout Networks across Bedfordshire are hoping to attend more national scouting events including national Scout Network camps.

Megan McIntosh

Assistant County Commissioner, Scout Network

This page does not form part of the statutory financial statements

Bedfordshire County Scout Council

County Training Manager Annual Report For the year ended 31 December 2021

In 2021 training was once again disrupted owing to the pandemic. The Academy in March was cancelled and we decided to run the June academy with reduced numbers. Unfortunately, the September academy had to be cancelled owing to so few leaders booking onto the modules, making it an unsuitable training environment.

I know some adults were taking up online training provided by HQ and other counties.

Various forms of First Aid training were put in place using eLearning and online zoom sessions with First Aid trainers. Towards the end of the year our own county First Aid trainers were able to start face to face courses, either a full Module 10 or just the practical sessions module 10B. I would like to thank these trainers for giving up their time to ensure adults could keep their first aid training up to date.

HQ continue to focus on Compliance Training. We still have some way to go but I would like to thank everyone that supports Adult Training withing the County especially the teams of Local Training Managers, Training Advisers and Training Administrators. Without their continued support there would not be the number of compliant adults in the County.

Even though we have been in some form of lockdown and unable to have a full year of face to face scouting, adults have been validating their training. Therefore, I would like to congratulate the Leaders in Bedfordshire who gained their Woodbadge in 2021. This year there were 90, which is double 2020 and more than 2019. Thank You to all involved.

At the end of 2021, after 4 years in the role, I stood down as County Training Manager. Handing the reigns over to the competent hands of Andy Goddon, Deputy County Commissioner. I will still be involved with Adult Training, taking on the role of County Training Administrator and continuing as a Trainer.

Trevor Gough County Training Manager

This page does not form part of the statutory financial statements

Bedfordshire County Scout Council

Squirrels Report

For the year ended 31 December 2021

Squirrels was first introduced by HQ in April this year as the newest section in Scouting (for 4-6 years old).

Over this year I have been holding several consultations with groups and districts on whether it is the right time for them to start a squirrel dray. (If you would like to discuss this, please don’t hesitate to contact me)

The real success of this year is the first dray in the county being set up by Flitwick Scout Group, who currently have over 40 invested squirrels, great job to them! I would urge anyone who is considering starting a dray to visit Flitwick and see what a good job they do.

On top of these another three drays are in the pipeline with the next (Falkes District Dray) due to open in May 2022.

I hope over the next year to help start drays across the county to give those young people missing out an opportunity to come to scouting.

I will end by thanking all those who have made squirrels possible throughout the county this year!

Ben Summerfield

County Squirrels Advisor (Bedfordshire)

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Bedfordshire County Scout Council

County Youth Commissioner Report For the year ended 31 December 2021

2021 continued to be a strange year and began with many groups focusing to return to face to face scouting rather than youth shaped scouting.

Despite this it is gratifying to see that as the year progressed most groups continued to apply and improve their youth shaped methods within their sections both virtually and in person.

The youth commissioner teams development plan for this year focused on two issues:

  1. Increasing the level of youth involvement in the running of the section programme

  2. Giving youth members a voice on group and district executive committees through the introduction of a youth representative.

Key successes to note on this plan are;

The introduction of the YouShaped Award from HQ in September, which aims to award young people for involvement in how their section is run (details available at https://www.scouts.org.uk/volunteers/running-yoursection/youth-shaped/youshape-award/). This has been quickly adopted by many groups and sections and young people are well on the way to earning all parts of the award, so well done to all.

In October, the Youth Commissioner team announced the Beds County YouShaped Certificate Scheme to compliment the YouShaped Award. This Scheme is designed to recognise the hard work of a whole section (rather than just the individuals) in applying the youth shaped methodology to all parts of scouting (If you wish for more information on this scheme contact your local youth commissioner).

By the end of the year, almost all district execs and some group execs now have a youth representative who can share young people’s views, thank you to all those who helped make this happen. Though this is a great success this will remain a focus for the next year as we encourage more groups to embrace a youth representative.

Overall, it has been a great year considering how it all started, I would like to thank all those who made this a happen. I continue to encourage all members to continue applying the youthshaped methodology and help make scouting in Bedfordshire the best it can be for young people.

Ben Summerfield

County Youth Commissioner (Bedfordshire)

This page does not form part of the statutory financial statements