Charlty Reglstration No. 301073 DEVON COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Lentells Chartered Certified Accounianis
DEVON COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION President The Lord Lieutenarbt of Devon, David Fursdon Esq Tw$t•e$ Mr Andrew Leadbetter Mr James Littlejohns Mr Steven Donohue Mr Benjamin de Carteiet Mr Martin Bray Mr Christopher Solway Mr Samuel Ley Mr Jack Tighe Mrs Nicola Allott Sara Pitchford (Appointed 7 September 20211 (Appointed 7 September 20211 Mrs Nancy Craven Charity number 301073 County Scout Association number 114 Prlnclpal addrèss 14 Barracks Road Freminglon Bamstsple Devon EX313FP Independ•nt gxamlner Lenlells Limited 17- 18 Leach Road Chard Business Park Chard Somersel TA20 1 FA
DEVON COUNTY SCOUT COUNCIL CONTENTS Page Trustees. report Independent examine¢s report ststemenl of financial 8¢tiwties Balance sheet Notes to the finanal statements 7-17
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Thè Trustaès pr8sent their annual reKK)rt and financial statements for the year ended 31 March 2022. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and omply with the charitys goveming document la conveyance lo follow the bye laws. policies, rules and organisation of the S¢oul Association charity number 306101 governed by a Royal Charter), the Charities Ad 2011 and "Accounting and Reporting by Charib"es." Stslemenl of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}" las amended for accounting peri(xls wmmencing frorn 1 Jarhuary 20161 Objectives and activities The charity's objects are lo administer and 5UPPOrt s(x)uting activibes throughout the county of Devon. All a¢tiwties a carried out by volunteers. In planning our activities for the year we keep in mind the Charity Commission's guidance on public benefit at our trustee meetings. The focus of OLJr activities MaInS those of the Scoul movement and the support of a programme of youth orientated activities and events. This benefits young people by developing their self Confiden and social, practical All young people aged between 4 and 25 are welcome as are our volunteers to whom we are most grateful for the many hours they spend. The Trustees have paid due regard to guidance issue(I by the Charity Commission in deciding what activities the charity should undertake. Achievements and performance The year began with Covid 19 restnctions still in pla¢e and rt wasn't until 20 January 2022 that, in line with the National Youth Agen¢y, The Scout Assoaation removed the need for fa¢e Coverings to be wom indoors, and most strictions wérè lifted. At th8 timè of this report we arè, once again, fully èngagèd in delivering an inspiring programme for our young people. "Online. ScAxJting wll continue when it is convenient to do so. OLJr January Census figures showed an overall 12.SQ/o increase in members from 2021, however this number is still more than 1000 members less than 2020. Sadly, the number of leaders l adult members has decreased year on year and our waiting lists across the County remain long. 11 continues to be a priority of Ihe County Team to recruit more adults in order to be able to deliver Scouting to even more young people in Devon. Once again, our adults and young people have been ex1MelY resilient and imaginative during this difficult period, delivering and taking part in a variety of on-line and soually distanced activities when necessary. We thank all of our volunteers for their continued supwrt to ensure as many young people as possible are able to access Scouting. Following a thorough and in-depth exiemal safety inspection at Caddlh, and based on the recommendations made, we have made the difficult and, for some, unpopular decision not to renew the lease offered to us by the National Trust at our Caddihoe sile. The terms being offered were unviable in light of the amount of work needed to be carried out and the costs involved. However, we are in the process of negotiating exciting new ventures with the National Trust on the Ashclysl Estste which we feel will benefit Scouting in Devon without the financial liability. As the handing over process had not been completed al Jear end-, the annual accounts still reflect the designated repair fund for Caddihoe, this will be removed during Ihe year ending 31 March 2023. In addition, the County Team are negotiats.ng with other external agencies lo forge partnerships giving Devon Scouts access to other outdoor pursuits.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 During the Autumn the sèléction process for both p8cIpantS and aderS for the 2023 Wodd Scout Jambore8 took place. Following a very wet and muddy camp 72 young people were thosen along with 8 leaders. Unfortunately, Storm Eunice in February thwarted plans for the first training camp and online activities took place instead. Several training camps are planned for the period befftn now and August 2023 when the teams set off for South Korea. The cost for each participant is £4300 including £805 added by County to cover training camps and kit l equipment needed for Ihe Jamboree. It should be noted therefore, that by Ihe time the WSJ takes place £337,560 will have passed through the Devon ScoLJts accounts. The payment schedule lor parbcipants and leaders is such that at no poinl will the County be underwriling any amounls due to Gilwell. Several Explorer Bett expeditions had been planned lor the summer of 2022. We were extremely fortunate, in March 2021. to secure a Grant from the Youlh Investment Fund from Children in Need. On the 18 March we received almost £48k, which has been used to purchase a mobile climbing wall for County use. We have yel to take delivery of the wall but are very excited that this wll allow even more young people the OPPDrtunty to experien dimbing. without having to travel long distances. Towards the end of 2021, the County Commissioner recommended increasing the hours of the County Administrator lo make the role full b'me. The reasoning behind this was to help ease the administrative and accounting burden placed on the volunteers, allowing them to concentrate more on the grass rwts Scouting. The Trustees approved this recommendation on the understanding that the red for full ts.me employee be reviewed on an annual basis. Flnan¢lal r¢vl¢w It is the policy of the charity that unrestricted funds which have not been designated for a speufic use should be maintained at a level equivalent to one yearfs income from the County Levy plus any amount deemed necessary to cover certain future events including attendan at Jamborees. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The prinpaI funding Sour continues to be membership subscripbons. The Trustees have assessed the major risks to which the ch8rrty is exposed, and are satisfied th8t systems a in pl8ce lo mitigate exposure to the major risks. structure. govemance and management The Charity is a trust established under ils rules which are Common lo all Scouts. Thtr ¢ounlls goveming do¢uments follow a Conveyano dated 12tT11947 upon the trusts of the Boy Scouts Association Trust Deed 1935. as amended on 1011012016 and advise the charity will follow the bye laws. policiès, rules and organisation of The Scout Association l¢harity number 3061011 govemed by a Royal Charter details of which can be found in Rule 5.16 of the Scouting POR (Policy. organisation and Rulesl www.s¢outs.org.uklporl In addition the Charity has adopted resolutions relating to members of the ¢ommittee, ¢ondu¢t of meetings and length of setvi¢e in 2020.
DEVON COUNTY SCOUT COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Thè Trustaès who served during the year and to the date of signatsjre of thè financial statèments werè.. Mr Andrew Leadbeiter Mr James Littlejohns Mr George Dempsey Mr Steven Donohue Mr Benjamin de Carteret Mr Martin Bray Mr Christopher Solway Mr Samuel Ley Mr Jack Tighe Mrs Nicola Allott Mrs Sara Pitchford Mrs Nancy Craven {Resigned 7 September 2021) {Appointed 7 September 20211 {Appoinled 7 September 20211 The Trustees are appointed in accordan wilh the rx)liaes. organisation and rules of the ScoutAssoaation (charity number 3061011. The Trustees. report was approved by the Board of Trustees. Signed on 201091L @ 14".33 Mr Andrew Leadbetter Tw$t•e Dale..
DEVON COUNTY SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEVON COUNTYSCOUT COUNCIL I r8POrt to tha Trustees on my examination of the finanual statèmènts of Devon County Scout Council lthe charityl for the year ended 31 March 2022. Responsibilities and basis of report As the Trustees of the charity you are responsible for the preparation of the financial ststements in a¢¢ordan¢e with the requirements of the Charities Art 2011 (the 2011 A¢tl- I report in respect of my examination of the charrty's ffinanaI statements carried out under section 145 of the 2011 Act. In carrying out my exaTninalion I have followed all the applicable Direckn"on5 gwen by the Charity Commission under section 14515llb} of the 2011 Act. Independent examinerfs statement Your attention is drawn lo the fact that the charity has prepared financial statemen15 in accordance wth Accounting and Reporting by Charitie5 preparing their ac(x)unts in a¢xx)rdance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extsnt regulations but has now been withdrawn. l understsnd that this has been done in order for finanoal ststements to provide a true and fair view in a¢¢ordan¢e with Generally Accepted Accounting Pra¢ti(t effe¢live for repo.ng periods beginning on or after 1 January 2015. I have completed my examination. I conffimi that no rnatte have ¢xJme to my attention in connection with the exarnination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or the financial statements do not accord with those records. or the financial slalements do not comply with the applicable requirements concerning the form and content of accounts sel out in the Chanties IAc(y)unls and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concems and have come across no other malters in a)nnection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the finanual statements to be reached. counlersfted on 201091 DAr N J Wegner FCCA Lenlells Limited @15.56 17- 18LeachRoad Chard Business Park Chard Somerset TA20 1 FA Dated..
DEVON COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unrostrlclad R•strlct•d funds funds 2022 2022 Total Unrnstrlct•d Rostrlctèd funds funds 2021 2021 Total 2022 2021 Notes Income from: Donations and legacies Charitsble a¢tivities Other trading a¢bvities Investments 11,942 18.404 55,116 47,849 59,791 18.404 55,116 548 19,431 3,930 120,865 19,431 3.930 120,865 843 Total In¢omo 86,010 47,849 133.859 145,069 145,069 Ex nditure on- Charitable a¢tivities 75.158 47.849 123.007 95,831 95.831 Net income for the yearl Net movement in funds 10.852 10.852 49,238 49,238 Fund balances al 1 April 2021 212.847 3.796 216.643 163.609 3,796 167.405 Fund balances at 31 March 2022 223,699 3,796 227,495 212,847 3.796 216,643 The statement of financial activities ir)dudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
DEVON COUNTY SCOUT COUNCIL BALANCE SHEET ASAT31 MARCH2022 2022 2021 Notes Flxèd ass•ts Tangible assets 11 2.359 1,452 crn1 assets Stocks Debtors C8sh 8t bank 8nd in hand 12 13 640 41.160 361.094 7,888 262,931 402.894 270,819 Creditor5.' amounts falling due within one year 14 11TI.758) 155,6281 Net current assets 225.136 215,191 Total a$sats l•$$ ¢urr¢nt Ilabllltl•$ 227,495 216,643 Ineomt fund$ Restricted funds Unreslricled funds Designated funds General unrestricted funds 16 3.7 3,796 eneral 17 61.141 162,558 54.866 157,981 223,699 212,847 227.495 216,643 The financial 5tstemenls were approved by the Trustees on ......................... Signed on 201091L @ 14".33 Mr Andrew Leadbetter Trustee
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accountlng pollelès Charity infomiation Dèvon County Scout Council is a charity register8d with Ihè Charity Commission. The county's governing documents follow a conveyance dated 12 July 1947 upon the trusts of the Boy Scouts Assouation Trust Deed 1935, as amended on 10 October 2016 and advise the Charity will follow the bye laws, policies, rules and organisation of The Sllt Assooation l¢harity number 306101} govemed by a Royal Charter. The principal conts¢t address is shown on the legal and adminislrative infomiation page of these financial statements.. 1.1 Accounting convention The accoLJnts have been prepared in accordance with the charity's goveming document la Conveyan to follow the bye laws, poliaes, rules and organisation of Ihe Scout Association charity number 306101 govemed by a Royal Charter), Ihe Charities Acl 2011 and "Accounting and RepDrbng by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las amended for accounting pericxls commenang from 1 January 20161. The charity is a Public Benefit Enlity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charilies applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The finanaal ststements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a tnje and fair view. This departure has involved following the Ststement of Recommended Practice for charities applying FRS 102 rather than the version of Ihe Ststement of Recommended Practice which is referred to in the Regulations bul which has Sin been withdrawn. The financi81 ststements 8re prep8red in steding. which is the functional cUncY of the Charity. Monetsry amounts in these finanual ststements are rounded to the nearest £. The financial statements have been prepare(J under the historical cosl convention. The principal accounting policies adopted are set out below. 1.2 Going concern Al the time of approving the financial statements. the Trustees have a reasonable expectation that the charity has adequate reSoUrS to continue in operational existen for the foreseeable future. Thus the Trustees continue to adopt the going conrn basis of accounting in preparing the financial stalemenls. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtheran of their charitsble objectives. Designated funds comprise funds which have been set aside at the discrets'on of the TrLJStees for specific purposes. The purposes and uses of the designated frjnds are set out in the notes to the financial statements. Restricted funds are subject to speafic conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to spectfic Coliti0nS by donor5 that the capttal musl L)e maintsined by the charity. 1.4 Income Income is recognised when the charity is legally entiued lo it after any perf0mlan conditions have been met, the amounts can be measured reliably. and il is probable that income will be received.
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies (Continued) Cash donations are recognised on reIpL Other donatsons a recognised once the charity has been notified of the donation, unless perf0mlan conditions require deferral of Ihe amounl. Income tax recoverable in relation to donab'ons received under Gift or deeds of covenant is recognised at the time of the donalion. Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution, the amount is known, and reIpt is expected. If Ihe amount is not known. the legacy is treated as a contingent asset. The Devon County Scout Council collects membership subscriptions. An element of the subscription is collected on behalf of Scout headquarters and Devon County Scout Council only act as agents and then pass this element lo headquarters. In accordance with the accounting requirements of the Scout Association the element passed to Scout headquarters 15 deducted in the income section of the statement of financial activities so th8t only the income generated by Devon County Scout Council is shown. Any income ceiVed in 8dvan¢e for membership subscriptions or county activities which re18te to the next or future 8¢¢ounling periods are tated as deferred in¢ome and included within ¢ditorS due within one year. This deferred income is released in Ihe relevanl accounting period within the slalement of fin8ncial 8Ctivilies and mat¢hed against the expenditure in the year in which is is due. 1.5 Expendlture Expenditure is recognised once there is a legal or constnjctive obligalion to make a payment to a third party, it is probable that settlement will be required and the amounl of the obligation can be measured reliably. Expenditure on charitable aclivities includes the costs of furtheran of Ihe provision of scouting in Devon and associated support costs. Subscription expenditure is the money collected and passed to Scout headquarters in acrdance with the rules of Scout Association. Irrecoverable VAT is charged a5 a ¢xJsl against the aclivity for which the expenditure was incurred. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subseouentty measured at cost or valuation, net of depreciation and any impairmenl losses. Depreaation is recognised so as to write off the cost or valualion of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings 25% redUng balan The gain or loss arising on the disposal of an asset is deterrnined a5 the drfference between the sale proceeds and the carrying value of the asset, ar is recognised in the ststement of financial activities. Fixed assets are only ¢apitali5ed when their cost exceeds £1.000. otherwise those expenstrs are included within the Statement of Financial Acthvibes as incutred. 1.7 Impairment of fixèd assets At each reporting end date, the charity reviews the carying amounts of its tangible assets to detemiine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimaled in order to deterniine the extent of the impaimienl loss Irf any).
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies (Continued) 1.8 Stocks Stocks are stated at the lower of o)st and eslimaled selling pri less costs to complete and sell. Cost comprises direct materials and. where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condib"on. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Nel realisable value 15 the estimated selling pri less all estimateLI costs of completion and cos15 to be incurred in marketing, selling and di5tn"bub"on. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid inveslrnenls with original malurilie5 of three months or less, and bank overdraft5. Bank overdrafts are shown within borrowings in current liabilrtie5. 1.10 Financial instruments The charity has elected to apply the provisions of Section 11 'B8sic FIn8n81 Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ts finanGial instruments. Financial instruments a re¢ognise(l in the th8riVs balance sheet when the ¢h8rity becomes p8rty lo the ¢onlra¢lual provisions of the instrument. Financial assets and liabilitses are offset, wth the net amounts presented in the finanryal statements, when there is a legally enforceable right to sel off the recognised amounts and there is an intention to setue on a nel basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, whith include debtors and Cash and bank balances. are initially mèasurad at transaction price including transaction costs and are subseouenuy Carried at aM0sed cost using the effective interest method unless the arrangement constitutes a finanung transaction, where the transaction is measured at the present value of the future reiptS discounted at a market rate of interest. Financial assets dassified as receivable within one year are not amortised. Basi¢ finan¢ial liabilities Basic financial liabilities, including ueditors and bank loans are initially recognised at transaction price unless the arrangement conststules a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rale of interesl. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequendy carried al amortised cosl, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective interest method. Dergcognition of financial liabilities Financial liabilities are derecognised when the charity's conlractual obligations expire or are discharged or cancelled.
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies (Continued) 1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's ServIS are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to lerminale the employment of an employee or to provide termination beneffts. Critical accounting estimates and judgements In the appli¢ation of the Charity's a¢¢ounting policies, the Trustees are qUId to make judgements, estimates and assumptions about the Carrying amount of awts an¢J liabilities that are not readily apparent from other sources. The estimates and associaled assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the peri(1 of the revision and fijture riOdS where the revision affects both current and future periods. Donatlon$ and lega¢ies Unrestricted Restricted funds fvnd$ general 2022 Total Unrestricted funds general 2021 2022 2022 Donations and gifts Government Covid grants receivable 1.275 10,667 47,849 49.124 10,667 19.431 11.942 47,849 59.791 19,431 Charitable activities County events Caddlhoe Totsl County events 2022 Caddlhoè Total 2021 2022 2022 2021 2021 Sales within charitable activities 8.582 9.822 18.404 879 3,051 3,930 10-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Othèr tradlng actlvltl•s Unrestricted Unrestricted funds funds general general 2022 2021 Membership fees Inlernalion81 Jamboree fees Membership fees due to headquarters 275.580 294,178 56,597 1220,464) 1229,9101 Other trading activities 55,116 120,865 Investsnents Unrestricted Unrestricted funds funds general general 2022 2021 Interest receivable 548 843 11
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charltablo actlvltlos 2022 2021 Staff Costs Depreciation and impaimient Caddihoe costs (excluding rent) Distribution to districts County activvcies Adult training Jamboree Travel cOnferenS and courses Meetings Regional fund Small equipmenl and sundry ilems 17,867 786 5,077 3.062 19,762 60 1,700 4,796 1,482 413 9,660 484 5,362 4,017 2,543 55,104 785 1,800 152 52,791 107.796 79.913 Share of support costs Isee note 8) 15,211 15,918 123,007 95,831 Analysis by fund Unrestricted funds - general Restricted funds 75,158 47,849 95,831 123,007 95,831 12-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Support costs Support Govemance costs costs 2022 2021 Basis of allocation Operating lease charges Accountancy- payroll adminstration Postsge and stationery Communications InSUranS Accountancy- independent examination Bank charges Advertising & promotion (7.366) 17,3661 2,946 Scouting 325 Scouting 394 S¢ouling 7,809 Scouting 1,409 Scouting 3,000 Scouting 35 2,905 9,500 1.247 3.590 2.905 9,500 1,247 3,590 30 5,305 5.305 15.211 15,211 15,918 Analysed b8twègn Charitable aclivities 15,211 15,211 15,918 Trustees None of the Trustees lor any peOnS oxjnnected with them) reiVed any remuneration during the year, but S of them were reimbursed a total of £1.239 travelling and admin expenses relating to support ¢x>sts and charitable aclivilies12021- 4 were reimbursed £811 for travelling and admin expenses). 10 Employees The average monthly number of employees during the year was: 2022 Number 2021 Number Admin Employment costs 2022 2021 Wages and salaries 17.867 9,660 Details about the contributson of unpaid volunleers c2n be found wthin the annual review referred to in the Trustees report under the heading "Achievements and perforniance". There were no employees whose annual MneratiOn was MO than £60,000. 13-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 11 Tanglblè fixed ass•ts FIxiLirÈ$ and fittOny$ Cost At 1 April 2021 Additions 4,249 1,693 At 31 Mar¢h 2022 5,942 Depreciation and impairment Al 1 April 2021 Depreaation charged in the year 2,797 786 Al 31 March 2022 3.583 Carrying amount Al 31 March 2022 2.359 Al 31 March 2021 1,452 12 Stocks 2022 2021 Raw materials and consumables 640 13 Debtors 2022 2021 Amounts falling dua within one year: Trade debtors Other debtors Prepayments and accrued income 2,990 32,000 6.170 2,367 5,521 41,160 7,888 Oiher debtors includes Jamboree expenses deferred of £32.000 lating to this future event planned. 14 Creditors- amounts falling due within one year 2022 2021 Notes Deferred income Trade creditors Accruals 15 171,165 3.503 3,090 40,451 12,587 2,590 177,758 55,628 14-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 15 D•f•rr•d Incom• 2022 2021 Other deferred income 171,165 40,451 Deferred income is induded in the financial statements a5 follows.. 2022 2021 Deferred income is induded wthin.. Current liabilities 171,165 40,451 Movements in the year Deferred income at 1 April 2021 Released from previous peri(xJs Resources deferred in the year 40,451 140,4511 171,165 125,755 1125,7551 40,451 Deferred income at 31 March 2022 171,165 40,451 County events (Jamboree) deferred £81.3[2021= £nill Membership fees deferred £89,50512021= £40.4511 Jamboree explorer belt income deferred £36012021: £01 15-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 16 R•strlct•d funds The income funds of the charity irhclude reslricled funds comprising the following unexpended balanS of donations and grants held on trust for specffic purposes.. Movement in funds Incoming Balance at resources 1 April 2021 Movement in funds Balance at l April 2020 Incoming resources Resources Balan¢8 at 8xpend6d 31 March 2022 Leg8cy- Handi¢apped Scout fund DOE - IDLJke of Edinburgh) Leader support expenses BBC Children in need - mobile climbing wall Scout Association unsung hero 1.000 1,000 2.796 2.796 2,796 47,349 147,3491 500 15001 3,796 3.796 47,849 147,8491 3,796 Restricted funds carried forward at 31 March 2021 consist ofr- Legaw- to assist members that have spe(ial needs Duke of EdinbLJrgh IDOEI leader support expenses - tr) assist with the expenses of leaders SLJPPOrting the DOE expeditions BBC Children in need- to purchase a mobile dimbing wall Scout assouation unsung hero award 16-
DEVON COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 17 D•slgnatéd funds The income fund5 of the charity include the following designated lund5 which have been sel aside out of unrestricted funds by the trustees for spectfic purposes.. Movement in funds Incoming Balance at resources 1 April 2021 Movement in funds Balance at l April 2020 Incoming resources Resources Balan¢8 at 8xpend6d 31 March 2022 Caddihoe replenishment International Events 40.000 40.000 14,866 40.000 21,141 14.866 6,950 16751 40.000 14,866 54,866 6,950 16751 61,141 The chariws designated unrestricted funds are as follows.'- Caddihoe replenishment.. relating lo maintsining the Caddihoe scouts.ng cenlre. a building used and rented on a full repairing lease from the Nats"onal Trust. The fund is to be used as deemed necessary by the trustees over lime lo maintain the propety for the pro510 of youth Servi5. The oper81ing lease commitment is shown in note 18 of these financial ststements. Inlernalion81 Events". lating lo fees ¢olle¢led of £1 from each member based on the Census, for 2020, 2021 and 2022 to be carried forward for fjutu use. The fund will be available lo appli¢ations from young people for support towards inlemational events. 18 Analysis of net assets between funds Unre$tri¢ted Restri¢ted fvnds fvnds 2022 2022 Totsl unstriCted fvnds 2021 Reslri¢led fLJnds 2021 Total 2022 2021 Fund balances at 31 Mar¢h 2022 are psented by.. Tangible assets Current assetsllliabilitiesl 2,359 221,340 2.359 225.136 1,452 211,395 1,452 215,191 3.796 3.796 223,699 3.796 227,495 212.847 3,796 216,643 19 Operating lease commitments Lass8e There were no operating leases in existence during the year. 20 Related party transactions There were no disclosable related paty transactions during the year12021- none). 17-