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2022-12-31-accounts

Charity Registration No 300480

Bedfordshire County Scout Council

Financial statements for

the year ended 31 December 2022

Bedfordshire County Scout Council

Contents

Administrative Details 3
County Membership 4
Charity information 5
Role of Honour 6
Trustees’ report 7-14
Independent Examiner’s report 15
Statement of financial activities 16
Balance sheet 17
Statement of cash flows 18
Notes to the financial statements 19-29
County Commissioner’s Report 30
ACCI Report 31
County Training Manager Report 32
County Scout Network Report 33

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: Louise Tunley FCA CTA 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

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 2023

Section Ampthilll &
Woburn		 Bedford &
Ouse Valley		 Biggleswade Dunstable Falkes Icknield Leighton
Linslade		 County 2023 Total
2022		 Total
2021		 Total
2020
**Groups ** 9 18 15 10 9 9 6 76 77 77 76
Squirrels 39 0 16 7 20 0 0 82 21
Beavers 240 286 393 183 107 103 118 1,430 1,303 1,070 1,592
Cub Scouts 277 279 478 217 123 144 120 1,638 1,596 1,408 1,828
Scouts 235 285 361 183 102 151 115 1,432 1,352 1,269 1,444
Explorer Scouts 77 54 108 46 25 38 41 389 358 359 435
Scout Network 32 8 12 5 3 0 0 60 64 56 109
Total Young People 900 912 1,368 641 380 436 394 5,031 4,694 4,162 5,408
Active Support Roles 19 10 4 8 6 13 11 71 103 94 99
Leadership Roles 140 143 275 96 80 109 71 914 850 839 961
Management Roles 7 16 16 12 10 10 5 76 77 80 104
Support Roles 13 19 23 10 9 21 24 119 186 159 136
Governance Roles 57 74 74 48 34 39 36 362 309 353 412
Young Leaders 27 18 31 12 8 28 15 139 138 130 191
Total Adults 236 262 392 174 139 192 147 0 1,542 1,525 1,525 1,712
Total 1,136 1,174 1,760 815 519 628 541 0 6,573 6,219 5,687 7,120
UNITS 2023 Total
2022		 Total
2021		 Total
2020
**Squirrel Scout Dreys ** 6 2
Beaver Scout Colonies 88 90 89 91
Cub Scout Packs 90 91 92 94
Scout Troops 77 78 80 81
Explorer Scout Units 31 31 34 32
Local Scout Networks 6 7 7 6
Active Support Units 76 12 10 9
Young Leader Units 7 8 7 11

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 Until 18 May 2022 County Commissioner
Ian Brown County Secretary From 5 June 2022
Andrew Goddon County Training Manager From 18 May 2022
David Heard LSAC Chairman County Commissioner
Charlotte Jackson Assistant Cub Scout Leader County Commissioner
Ruth Marienfeld Group Scout Leader Until 18 May 2022 Elected by County Scout Council at it’s AGM
Michael Peet County Executive Member Until 18 May 2022 County Commissioner
Robert Pullinger District Commissioner Elected by County Scout Council at it’s AGM
Ben Summerfield County Youth Commissioner
Martin Wesley County Commissioner

Bedfordshire County Scout Council

Role of Honour

For the year ended 31 December 2022

Role of Honour
2022 Awards
Silver Wolf
Brendan Rodney Owen Icknield
Silver Acorn
Margaret Harris Biggleswade
Janet Owen Icknield
Bar to the Award for Merit
John Turner Biggleswade
Award for Merit
Robert Matthew Pullinger Biggleswade
Darren Collinson Biggleswade
Elise Christine Allen Biggleswade
Philip Michael Hough Biggleswade

Chief Scout’s Commendation for Meritorious Conduct Hugo Healey Biggleswade

Chief Scout's Commendation for Good Service

Mark Norwood Leighton-Linslade
Alexandra Maycock Biggleswade
Jayne Sweatman Biggleswade
Leah Martin Biggleswade
Paul Trustam Biggleswade
Sonya Evans Biggleswade
Geraldine Costin Biggleswade
Hugo Healey Biggleswade

Bedfordshire County Scout Council

Trustees’ report

For the year ended 31 December 2022

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 2022. 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 six times during the year to manage the affairs of the Charity. The Trustees will continue to meet with this regularity in 2023.

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 2022

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 2022. 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 Site Manager 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 2022

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 2022

________________

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 2022

Plans for future periods

The Scout Association “Skills for Life”

This is the five year plan for the Scout Association.

Our vision

By 2025 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 2022

Financial Review

Statement of Financial Activities

The overall result for the year was a deficit of £(14,307) (2021: surplus of £4,277).

Total unrestricted income amounts to £165,223 (2021: £140,406) which is higher than 2021. Unrestricted income from charitable activities in the year is £160,532 (2021: £102,292). Voluntary income from donation and legacies was £8,499 (2021: £44,240), £4,399 of which was unrestricted and £4,100 was restricted (2021: £37,972 was unrestricted and the balance of £6,268 was a large donation for the new lodge dormitory block).

Total unrestricted expenditure is £183,630 (2021: £142,397) and total restricted expenditure is £4,100 (2021: £nil). Total costs of raising funds are £nil (2021: £nil).

Balance Sheet

There was no capital expenditure on tangible fixed assets in the year (2021: £360), all of which was incurred at the Leslie Sell County Scout Activity Centre. Fixed assets now stand at a net book value of £611,297 at the year end (2021: £635,905).

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 transferred to cash accounts have been classified within cash at bank and in hand in the accounts.

Fund balances

At the end of the year the Charity had £795,713 of unrestricted funds (2021: £810,020) and no restricted funds (2021: £nil). £269,569 of the unrestricted fund is non-designated and used to support County-wide activities. £525,679 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 2022

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 12 months’ running costs in reserves in order to ensure uninterrupted operation during a time of adjustment. This equates to approximately £170,000 of unrestricted free reserves. At the end of December 2022 the total free reserves after deducting tangible fixed assets amounted to £184,413 (2021: £174,115). Total reserves include designated funds of £526,144 (2021: £532,853). Free reserves represent approximately 12 (2021: 17) months of the Charity’s unrestricted resources expended which is approximately £14,000 more than the upper level of the range.

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 2022

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 23 May 2023 and signed on their behalf by:

Robert Pullinger County Chairman 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 2022 which are set out on pages 16 to 29.

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.

Louise Tunley FCA CTA DChA Institute of Chartered Accountants in England and Wales (ICAEW)

19 Goldington Road Bedford MK40 3JY Date: 23 May 2023

Bedfordshire County Scout Council

Statement of financial activities

(including Income and Expenditure Account) For the year ended 31 December 2022

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |_______________| |2022|2022 2022|2021| |Unrestricted|Restricted|Total|Total| |Funds|Funds Funds|Funds| |Notes|£|£|£|£| |Income and endowments from:| |Donations and legacies|4,399|4,100|8,499|44,240| |Charitable activities|160,532|-|160,532|102,292| |Investment income|292|-|292|142| |─────|─────|─────|─────| |Total income|2|165,223|4,100|169,323|146,674| |─────|─────|─────|─────| |Expenditure on:| |Raising funds|-|-|-|-| |Charitable activities|179,530|4,100|183,630|142,397| |─────|─────|─────|─────| |Total expenditure|3|179,530|4,100|183,630|142,397| |─────|─────|─────|─────| |─────|─────|─────|─────| |Net income|(14,307)|-|(14,307)|4,277| |─────|─────|─────|─────| |Transfers between funds|-|-|-|-| |Net movement in funds for the year|(14,307)|-|(14,307)|4,277| |Reconciliation of funds:| |Total funds brought forward|810,020|-|810,020|805,743| |─────|─────|─────|─────| |Total funds carried forward|12, 13, 14|795,713|-|795,713|810,020| |═════|═════|═════|═════|

----- End of picture text -----

All operations are continuing operations.

Of the total income for the year ended 31 December 2021, £6,268 was restricted donations. The remainder of the income was unrestricted as was all expenditure for the year ended 31 December 2021.

The notes on pages 19 to 29 form part of these financial statements.

Bedfordshire County Scout Council

Balance sheet

As at 31 December 2022

Balance sheet
As at 31 December 2022
 Balance sheet
As at 31 December 2022
 Balance sheet
As at 31 December 2022
 Balance sheet
As at 31 December 2022
_____________
Notes 2022 2021
£ £
Fixed assets:
Tangible fixed assets 6 611,297 635,905
───── ─────
Total fixed assets 611,297 635,905
───── ─────
Current assets:
Stocks 7 1,901 2,296
Debtors 8 84,857 4,667
Cash at bank and in hand 9 196,943 181,715
───── ─────
Total current assets 283,701 188,678
───── ─────
Liabilities:
Creditors: amounts falling due 10 (99,285) (14,563)
within one year ───── ─────
Net current assets 184,416 174,115
Total assets less current liabilities 795,713 810,020
───── ─────
Net assets 795,713 810,020
═════ ═════
The funds of the charity:
Unrestricted funds 12 795,713 810,020
Restricted funds 13 - -
───── ─────
Total charity funds 14 795,713 810,020
═════ ═════

The notes on pages 19 to 29 form part of these financial statements.

The financial statements were approved by the trustees on 23 May 2023

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 2022

Statement of cash flows
For the year ended 31 December 2022		 Statement of cash flows
For the year ended 31 December 2022		 Statement of cash flows
For the year ended 31 December 2022		 Statement of cash flows
For the year ended 31 December 2022
_____________
Notes 2022 2021
£ £
Cash flows from operating activities:
Net cash used in operating activities 18 14,936 29,891
───── ─────
Cash flows from investing activities:
Interest and dividend income 292 142
Payments to acquire fixed assets - (360)
───── ─────
Net cash used in investing activities 292 (218)
───── ─────
Change in cash and cash equivalents
in the year 15,228 29,673
Cash and cash equivalents at the
beginning of the year 181,715 152,042
───── ─────
Cash and cash equivalents at the
end of the year 196,943 181,715
═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

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 2022

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 2022

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 2022

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 12.

2 Analysis of incoming resources

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted Restricted|2022|2021| |funds|funds|Total|Total| |£|£|£|£| |Donations and legacies| |County donations|175|-|175|20,080| |LSAC donations|4,224|4,100|8,324|24,160| |─────|─────|─────|─────| |Total|4,399|4,100|8,499|44,240| |─────|─────|─────|─────| |Charitable activities| |County Membership subscriptions|208,350|-|208,350|186,823| |Less: paid to the Scout Association|(159,735)|- (159,735) (147,816)| |Less: Prompt payment refunds to Districts|(2,625)|-|(2,625)|(1,993)| |Jamboree income|-|-|-|-| |Campsite fees|89,335|-|89,335|52,679| |Campsite activity fees|22,048|-|22,048|8,593| |Sales of badges and providor|1,318|-|1,318|1,261| |County training course fees|432|-|432|2,624| |Sundry income|1,409|-|1,409|121| |─────|─────|─────|─────| |Total|160,532|-|160,532|102,292| |─────|─────|─────|─────| |Investment income| |Bank interest, other interest and dividends|292|-|292|142| |─────|─────|─────|─────| |Total income|165,223|4,100|169,323|146,674| |═════|═════|═════|═════|

----- End of picture text -----

Of the total income for the year ended 31 December 2021, £6,268 was restricted donations for LSAC. The remainder of income for the year ended 31 December 2021 was unrestricted.

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

3 Analysis of expenditure on charitable activities and raising funds

County Running
Activities the Training
and Bromham and 2022 2021
administration Site Events Total Total
£
£		 £ £ £
Charitable activities
Awards 2,013
-		 - 2,013 7,712
Bank charges 81
120		 - 201 204
Jamboree expenses -
-		 6,367 6,367 746
Campsite activity expenses - 6,897 - 6,897 885
Campsite expenses -
69,536		 - 69,536 60,564
Cost of sale of badges and providor
380
187		 - 567 1,282
Training course expenses -
-		 6,438 6,438 7,747
Section expenses 8,735
-		 1,191 9,926 5,893
Depreciation -
24,608		 - 24,608 27,921
Publicity expenses 290
626		 - 916 240
Insurance 681
6,737		 - 7,418 7,545
Support costs: Office expenses
and salaries 10,667
28,079		 6,246 44,992 18,058
───── ───── ───── ───── ─────
Total 22,847
136,790		 20,242 179,879 138,797
───── ───── ───── ───── ─────
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 151
-		 - 151 -
───── ───── ───── ───── ─────
Total 3,751
-		 - 3,751 3,600
───── ───── ───── ───── ─────
───── ───── ───── ───── ─────
Total resources expended 26,598
136,790		 20,242 183,630 142,397
═════ ═════ ═════ ═════ ═════

Of the above expenditure, there are no amounts attributable to restricted funds and included in support costs (2021: £nil).

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

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.

2022
Support Governance 2022 Basis of
Cost type costs costs Total apportionment
£ £ £
Salaries 36,814 - 36,814 Time spent
Grants 739 - 739 Cost and usage
Printing, postage and stationery 955 - 955 Cost and usage
Telephone and IT 938 - 938 Cost and usage
Repairs - - - Cost and usage
General office costs 3,962 - 3,962 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 - 151 151 Governance
───── ───── ─────
44,992 3,751 48,743
═════ ═════ ═════
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
═════ ═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Salaries|36,526|14,327| |Social Security costs|-|-| |Pension costs|288|-| |──────|──────| |36,814|14,327| |══════|══════|

----- End of picture text -----

The average number of employees during the year was 1 (2021: 1). No employee received remuneration of more than £60,000 (2021: none).

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Freehold| |Freehold|Property|Fixtures &|Computer|Motor| |Property|Improvements|Fittings|Equipment|Vehicles|Total| |£|£|£|£|£|£| |Cost| |At 1 January 2022|793,588|133,972|18,342|5,742|14,000|965,644| |Additions|-|-|-|-|-|-| |─────|─────|─────|─────|─────|─────| |At 31 December 2022 793,588|133,972|18,342|5,742|14,000|965,644| |─────|─────|─────|─────|─────|─────| |Depreciation| |At 1 January 2022|202,861|97,716|17,120|5,742|6,300|329,739| |Charge for the year|16,411|4,982|415|-|2,800|24,608| |─────|─────|─────|─────|─────|─────| |At 31 December 2022 219,272|102,698|17,535|5,742|9,100|354,347| |─────|─────|─────|─────|─────|─────| |Net book values| |31 December 2022 574,316|31,274|807|-|4,900|611,297| |═════|═════|═════|═════|═════|═════| |31 December 2021|590,727|36,256|1,222|-|7,700|635,905| |═════|═════|═════|═════|═════|═════|

----- End of picture text -----

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

Notes to the financial statements
For the year ended 31 December 2022		 Notes to the financial statements
For the year ended 31 December 2022		 Notes to the financial statements
For the year ended 31 December 2022		 Notes to the financial statements
For the year ended 31 December 2022
_____________
7 Stock
2022 2021
£ £
Badges 1,523 1,903
Providore 378 393
───── ─────
1,901 2,296
═════ ═════
8 Debtors
2022 2021
£ £
Debtors 6,866 2,513
Interest income accrued - 2
Prepayments 77,991 2,152
Other debtors - -
───── ─────
84,857 4,667
═════ ═════
9 Cash at bank and in hand
2022 2021
£ £
Cash at bank 196,943 181,715
───── ─────
196,943 181,715
═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2022 2021
£ £
Accounts payable 1,576 1,287
Accruals 4,225 4,225
Campsite deposits 1,050 1,751
Deferred income 89,745 6,216
Taxation and social security 2,536 1,084
Other creditors 153 -
───── ─────
99,285 14,563
═════ ═════
Deferred income
2022 2021
£ £
At 1 January 2022 6,216 -
Received during the year 83,529 6,216
Released to incoming resources - -
───── ─────
At 31 December 2022 89,745 6,216
═════ ═════

Income is deferred when it relates to a future period.

11 Funds held

Fund name

Purpose and restriction

General

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

Designated funds:

LSCS

Network

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

To support and record the activities of the Network.

Restricted funds:

Dormitory Block fund

Defibrillator fund

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

To fund a defibrillator on the Bromham site

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

12 Unrestricted funds
Movement in year
Balance at Incoming Resources Balance at
1 Jan 2022 resources expended Transfers 31 Dec 2022
£ £ £ £ £
General fund 277,167 47,781 (55,379) - 269,569
Designated funds:
LSCS 532,388 117,442 (124,151) - 525,679
Network 465 - - - 465
_ _ _ _ _
810,020 165,223 (179,530) - 795,713
═════ ═════ ═════ ═════ ═════
13 Restricted funds
Movement in year
Balance at Incoming Resources Balance at
1 Jan 2022 resources expended Transfers 31 Dec 2022
£ £ £ £ £
Dormitory Block fund - 100 (100) - -
Defibrillator fund - 4,000 (4,000) - -
───── ───── ───── ───── ─────
- 4,100 (4,100) - -
═════ ═════ ═════ ═════ ═════

Details of the purpose of each of the above funds is described in note 11.

14 Net assets held by funds

Cash
Fixed at bank & Other
Assets Investments Assets Creditors Total
£ £ £ £ £
Unrestricted funds 611,297 196,943 86,758 (99,285) 795,713
Restricted funds - - - - -
───── ───── ───── ───── ─────
611,297 196,943 86,758 (99,285) 795,713
═════ ═════ ═════ ═════ ═════

Bedfordshire County Scout Council

Notes to the financial statements

For the year ended 31 December 2022

15 Transfers between funds

There were no transfers made during the year.

16 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 (2021: £nil).

During the year no Trustees (2021: none) were reimbursed for travelling and meeting expenses aggregating (2021: £nil). The amount shown under Trustees expenses relates to meeting room hire.

17 Related party transactions

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

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

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Net income for the year|(14,307)|4,277| |Investment income from listed investments|(292)|(142)| |Depreciation|24,608|27,921| |Decrease in stock|395|947| |(Increase)/decrease in debtors|(80,190)|(1,573)| |(Decrease)/increase in creditors|84,722|(1,539)| |──────|──────| |Net cash flow from operating activities|14,936|29,891| |══════|══════|

----- End of picture text -----

Bedfordshire County Scout Council

County Commissioner’s Annual Report For the year ended 31 December 2022

At last, we all seem back to normal with lots of activity and loads of camps taking place all around the County. Locally, our campsites have never been busier, especially the new Lodge at the Leslie Sell Camp Site. My very grateful thanks to everyone whether uniformed Leaders or not. It is the combined input that has allowed all this activity to happen, providing good quality safe scouting to enable our young members to get Skills for Life.

Our youth numbers continue to grow and I wouldn’t be surprised if we’re soon exceeding our pre-Covid membership. Sad to say, our adult membership has still not recovered. With the ever-growing youth numbers, it is essential that we find more adults to ensure their safety. Another area we often overlook is that of succession planning, looking out for our own successors so we can train them up ready to take over when the time is right.

We owe it to the safety and well-being of our all our members to ensure we are all up-to-date with our mandatory training. That is why HQ has become much stricter with reminding those who fall behind – we all need to be more pro-active in keeping on schedule with our training.

There were a few changes at County level in 2022.

The next World Scout Jamboree in Korea is now very close indeed! My grateful thanks to Nick Kealy, Amy Clews, Chris Dodds and Greg Kilpin for all their hard work in moulding the Unit members into one team. I hope you all have the experience of a lifetime when you get there.

HQ held BaseCamp last year to promote all the new initiatives to help us catch up with “Skills for Life” including the move to being a lot more digital. The ideas look exciting and will reduce all our admin significantly once implemented in full. Megan McIntosh is our Transformation Lead to support us with this.

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. It is my intention that we provide a fuller programme of County events, building on all that’s gone before to support Groups and Districts ensuring safe, high-quality Scouting for us all.

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 2022

2022 has been a very quiet year on the International Visits Abroad front with no Group visits undertaken.

It has been difficult for Groups to undertake visits and preparations for 2023 have already started to progress with the relevant forms having been submitted.

The major event for next year is the World Scout Jamboree in South Korea and Bedfordshire are sending 36 Participants and 4 Leaders.

International Scouting does not necessarily involve "Going Abroad" but can be undertaken in your Groups, with many ideas on the Scout Association website for you to use.

Please contact me if I can be of assistance to you.

Gerry Pope ACC(I)

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 2022

This year saw training return to near normal, following two years of disruption following the pandemic. I would like to say a huge thank you to Trevor for all his help & guidance in my first year as County Training Manager.

413 Adults completed their training, of which 110 were Wood Badge.

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 within the County especially the Local Training Managers, Training Advisers and Administrators.

Their continued support has ensured that we are heading in the right direction.

This year saw a return to face2face training and the resumption of our three Training Academies, however the number of attendees has declined, we must all encourage adults to make use of this valuable resource and the networking opportunities it offers.

First Aid trainers were kept busy through the year running full Module 10 or just the practical session’s Module 10B.

We also ran a very successful Module 38 in October.

My thanks go to everyone who has helped with delivering this year’s training programme, alongside their other Scouting commitments.

Andy Goddon

County Training Manager

This page does not form part of the statutory financial statements

Bedfordshire County Scout Council

County Scout Network Report

For the year ended 31 December 2022

During 2022 Scout Networks across the county have been busy working towards their top awards and carrying out different Scout Network projects.

At the beginning of 2022 Scout Network had three events where network members across the county came together to volunteer at Leslie Scout Campsite.

There were six Queen Scout Awards achieved and two Scouts of the World Awards with some still to be awarded in 2023.

Scout Network members have been busy sharing their journeys and promoting these amazing achievements to the Explorer Units and Scout Troops across Bedfordshire. More Scout Network members have been working towards their King Scout Award and Scouts of the World Award. In October members of the Scout Network across the county attend the JOTI - JOTA and spoke to other Rover Scouts around the world.

Throughout the year different Scout Networks have been giving back to their scouting community and helped out at their local Scout HQ or campsite to spruce it up again. The Scout Networks have begun discussing different ways to network with other Scout Networks within Bedfordshire and across the country to create more opportunities for 18+ year olds to carry on Scouting.

In 2023 Scout Networks across Bedfordshire are hoping to carry on achieving the top awards and to attend more national scouting events including national Scout Network camps.

Megan McIntosh Bedfordshire Scout Network County Commissioner

This page does not form part of the statutory financial statements