/DorsetScouts @scoutsdorset ## Dorset ## Annual Review 2020/2021 **Achievements/Performance & Plans for the Future dorsetscouts.org.uk/volunteer** #SkillsForLife ## Chair’s Report campfire songs from home Brownsea 113 took place 26/27 June 2020 - our virtual County Camp we ‘sailed’ to Brownsea Island and all enjoyed setting up camp, cooking, competitions, scavenger hunt, singing and star gazing! ## What’s happened over the past year? Lots! Hello Zoom! Whilst having to make their own adjustments to living in a pandemic many of our Leaders and Supporters set about getting online via zoom to hold their meetings – keeping Dorset Scouts Young People connected and supported with activities and discussions and making plans for the future when ‘normal’ returns. Did you know you can make cakes and cookies virtually and go camping all together but not together!! Well, that was a **weird** year! I have more reason than most to thank the NHS, who managed to save my life three times (not Covid-related), and we all can be grateful for some truly wonderful people who have gone the extra mile day in and day out. Our Leaders have also performed above and beyond, delivering for young people across the County in incredibly difficult times; we all hope that the worst is now behind us. And on a note of looking ahead, I am excited to see a future for Buddens that includes our new partners, Rockley Watersports Limited. Some quick win improvements have already been made, and we are looking together at improving the site and young people’s experience with additional climbing and activity facilities, extended and new toilet and shower provision, and a more permanent structure for all-weather dining. I am truly looking forward to a more normal year and supporting your County Commissioner delivering scouting in County, Groups and Districts. Image caption: happy camping from home **Dorset Scouts Annual Review 2020/2021** Beaver 35! 26/27 June 2021 - Another virtual celebration for Beaver Scouts 35[th] Birthday! Everyone knows what they are doing now and our wonderful Beavers and Leaders and Parents got involved to mark the occasion – at this stage of the pandemic we had the green light to meet face to face so some colonies managed to meet safely to eat cake! **Thank you to all our Leaders who were inspirational during the pandemic and a gigantic thank you to our, Beavers, Cubs, Scouts, Explorers and Network for keeping on going – lets explore and be more!** To support our Leaders in the rather complicated world of getting back to normal we held a Covid Recovery Workshop kindly run by HQ Scout Growth U& Development Officers via zoom. To refresh, prepare and link in with our Sections to get feedback, we held one hour Sectional Support Workshops for Leaders with a Q&A session to finish. ## County Commissioner’s ## Report It gives me immense pleasure and pride to contribute to this year’s Annual Review. As you can see, despite all the challenges of restrictions on face-to-face Scouting, disruptions to work, school and home life, an incredible programme of activities and achievement has continued. The determination and creativity of our adult volunteers, supporters and young people has been amazing to witness, with so many ingenious ways found to come together both online and then safely in person. Our adults did an enormous amount of work to implement Covid Safe procedures and to adapt programmes for outside and socially distanced delivery. On this last point we must also give a huge thanks to our young people and families, both for sticking with us as we got to grips with all the requirements and for following all the new rules. As you can see, several of our young people have achieved the top awards in Scouting, the Queen’s Scout Award and Gold DofE. This is a massive achievement for all of them. What we can’t show you is the hundreds of young people who have achieved the similar awards in each of our sections. In Beavers, Subs, Scouts and Explorers, young people, supported by our amazing adults worked imaginatively to complete all the challenge badges and achieve the Chief Scout’s Bronze, Silver, Gold or Platinum awards. Many congratulation to all of you. ## Buddens Activty Centre We’ve been workin _g_ together with Scout Adventures to establish the best way forward to ensure the future success of the centre and therefore decided to end the agreement on the 31st March 2021. To ensure the continued success of Buddens, we have entered a new partnership with Rockley Water Sports, a respected local provider, who have been overseeing the operation of the centre since 1st April 2021. We look forward to a bright future ahead for the centre! **2** **Dorset Scouts Annual Review 2020/2021** ## Queen Scout Awards The Queen's Scout Award is the top achievement for Explorer Scouts and Scout Network members and comprises of a variety of activities to complete. Congratulations go to …. - Ben Howard – Wareham & Isle of Purbeck - Anona Mann - Poole - Ebony Benfield - Bournemouth - Ian Smewing - Christchurch - Elliott Ray - Christchurch - Zoe Rowbotham – Wareham & Isle of Purbeck - Jack Ogden - Christchurch - Ben Woodcock – Weymouth & Portland Dorset’s Queens Scouts ## Gold DofE Awards When our Younger Members do their DofE they commit to creating their personal programme of activities: helping others, pushing yourself physically, gaining skills, exploring the countryside and, for Gold, going on a residential. The Queen's Scout Award (QSA) is linked closely to the Duke of Edinburgh's Gold Award and it is worth working on the two awards together. Well done to our Bronze and Silver Awards achievers and Congratulations go to…. ## Ian Smewing – Christchurch Ryan Gerrett – Wareham & Isle of Purbeck Sonny Browning – Wareham & Isle of Purbeck We are holding a QS and Gold DofE Awards Evening in December 2021 and will showcase the event via our media. ## Adult Training Scouting is not only about young people, but also about the development of our 3000+ adults in Dorset. This happens as we scout and through training., Scouting is about teamwork and we’re there to support together every step of the way. Face to face training had to come to a halt also during the pandemic. But behind the scenes our teams where keeping check on compliance and mandatory online training, including Safety & Safeguarding. Now we are able to safely return face to face we have a programme in place to catch up with First Aid Training which requires getting together to hold First Aid sessions alongside the online methods **3** **Dorset Scouts Annual Review 2020/2021** ## Whats planned for the future? We’re so excited that Dorset has been allocated 6 patrols to become part of the UK Contingent to the 25[th] World Scout Jamboree in South Korea during 2023. That means we need to recruit 6 adult volunteers to become the Unit Leadership Team who make sure that our 54 young people will be empowered to be bold and brave to make the most of the life shaping experience the World Scout Jamboree will provide. Good luck everyone for selection camps! Our Scouts on Coaches team are back! This time they are taking our Scouts and Explorers to Switzerland and France. Camping at Kandersteg International Scouts Centre in Switzerland and at a Scout Centre just outside of Paris. 238 participants from Dorset, 4 coaches and 1 trailer!! ## Awards Celebration ## Evening Cancelled March last year. At last, taking place on 17[th] September 2021 we will be holding a wonderful evening to celebrate our young people and adults in Dorset. Find out more about the evening’s Awards on Scouts Website and Facebook #celebrate ## Activities and Permit Training Dorset Scouts Activity Calendar will bounce back for 2022 to include Sailing Camps, Climbing, Hill Walking, Air Activities, Frostbite and amongst all our favourites a new activity is being introduced ….. We will have 18 Leaders trained by British Fencing! On completion of the 1 day Core Coach Course, which is bespoke for Scout leaders, they will be able to deliver fencing for up to 12 Scouts using the plastic fencing equipment purchased. ## Volunteer Recruitment We are recruiting! We need your help to spread the word. Volunteers can start their journey here: https://www.dorsetscouts.org.uk/volunteer Follow us on Facebook #behindthenecker see what our volunteers have to say about Scouting in Dorset **4** Charity Registration No. 301214 DORSET COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 CBReid Charterecl Accountants DORSET COUNTY SCOUT COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Trustees J Godber, County Chair Miss J Hooper. Treasurer B Booth, County Commissioner Miss E Poppitt, County Secretsry K Old MBE Mrs J Orchard D Hines B Jones I Smewing C Root E Menzies C Whttewood (Appointed 29 September 20201 (Appointed 29 September 20201 (Appointed 29 September 20201 Charity number 301214 Principal address Buddens Scout Centre Puddletown Road Wareham BH20 7NU Ac¢outsnts CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorsel DT13AQ Investment advisors Charles Stanley Vadalech House Hounsdown Business Park Bulls Copse Road Southampton S040 9LR DORSET COUNTY SCOUT COUNCIL CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial slalemenls 9-16 DORSET COUNTY SCOUT COUNCIL TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 The Trustees present their report and financial ststements for the year ended 31 March 2021. The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 10 the financial statements and comply with the Charities Act 2011 and 'Accounting and Repo￿.ng by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. las amended for accounting periods commen¢ing from 1 January 20161 Objectives and activities The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them lo make a positive contribution lo society. The Values of Scouting As Scouts we are guided by these values.. Integrity - we act with integrity,. we are honest, trustworthy and loyal. Respect - we have self-respect and respect for others. Care- we support others and lake care of the world in which we live. Belief - we explore our faiths, beliefs and altitudes. Co-operation - we make a positive difference," we co-operate with others and make friends. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and.. enjoy what Ihey are doing and have fun lake part in activities indoors and outdoors learn by doing share in spiritual reflection lake responsibility and make choices undertake new and Challenging activities make and live by their Promise. Activities for achieving objectives Our aim is to promote th8 development of young peoplo in achieving their full physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local, national and international Communities. Arranging a prI￿raMMe of camps, spotts and other activities lo which all young people in the County are encouraged lo participate as well as providing training for all adult leaders. Each week we provide 6,000 young people the opportunity to enjoy fun and adventure while developing the skills they need lo succeed now and in the future. We are talking about teamwork, leadership and resilien￿. We ￿lebrate diversity and stsnd against intolerance, always. We are part of a woddwide movement, creating stronger communities and inspiring positive futures. We are proud to say we are a Values based movement. Public benefit statement The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings. DORSET COUNTY SCOUT COUNCIL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Achlevements and performance Brownsea 113 took place 26127 June 2020 - our virtual County Camp we 'sailed' to Brownsea Island and all enjoyed setting up camp, cooking. competitions, scavenger hunt, singing and stsr gazing. What's happened over the past year? Lotsl Hello Zooml Whilst having to make their own adjustmenis to living in a pandemic many of our Leaders and Supporters sel about getting online via zoom to hold their meetings keeping Dorsel Scouts Young People connected and supported with activities and discussions and making plans for the future when 'normal' returns. Did you know you can make cakes and cookies virtually and go camping all together but not logelherl! Beaver 35126127 June 2021 - Another virtual celebration for Beaver Scouts 35th Birthday! Everyone knows what they are doing now and our wonderful Beavers and Leaders and Parents gol involved to mark the occasion al this stage of the pandemic we had the green light to meet face lo face so some colonies managed lo meet safely lo eat cake! To support our Leaders in the rather complicated worfd of getting back to normal we held a Covid Recovery Workshop kindly run by HQ Scout Growth U& Development Officers via zoom. To refresh, prepare and link in with our Sections lo gel feedback, we held one hour Sectional Support Workshops for Leaders with a Q&A session lo finish. Buddens Actvity Centre We've been working together with Scout Adventures to establish the best way forward to 8nsure the future success of the centre and therefore decided lo end the agreement on the 31 March 2021. To ensure the continued success of Buddens, we have entered 8 new partnership with Rockley Water Sports, a respected local provider, who have been overseeing the operat4.on of the centre Sin￿ 1 April 2021. We look forward lo a bright future ahead for the ￿ntre1 Queens Scouts Awards The Queen's Scout Award is the top achievement for Explorer Scouts and Scout Network members and cornprises of a variety of activities lo complete. Congratulations go lo Ben Howard- Wareham & Isle of Purbeck Anona Mann - Poole Ebony Benfield- Bournemouth lan Smewing - Christchurch Elliott Ray- Christchurch Zoe Rowbotham- Wareham & Isle of Purb8ck Ben Woodcock- Weyrnouth & Portland Jack Ogden - Christchurch DORSET COUNTY SCOUT COUNCIL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Adult trainin Scouting is not only about young people, but also about the development of our 3000+ adults in Dorsel. This happens as we scout and through training., Scouting is about teamwork and we're there lo support together every slep of the way. Gold DolE Award When our Younger Members do their DofE they commit to creating their personal programme of activities.. helping others, pushing yourself physically, gaining skills, exploring the countryside and, for Gold, going on a residential. The Queen's Scout Award IQSAI is linked closely lo the Duke of Edinburgh's Gold Award and it is worth working on the two awards together. Well done lo our Bronze and Silver Awards achievers and Congratulations go to.... lan Smewing - Christchurch Ryan Gerrett- Wareham & Isle of Purbeck Sonny Browning - INareham & Isle of Purbeck We are holding a QS and Gold DofE Awards Evening in De￿mber 2021 and will showcase the event via our media. Financial review Reserves policy The County's policy on reserves is to hold sufficient resources to continue the Charitable activities of the County should income and fundraising activities fall short. The County Executive committee considers that the County should hold a sum equivalent to 12 months, running costs, circa £50,000. The County held reserves of approximately £40,000 against this year end. This is above the level required for operating expenses. However, this can be explained by the need to review the level of running costs per annum. The County Executive regularfy monitors the levels of bank balances and the interest rates re￿iVed to ensure the group obt8ined maximum value and income from its banking arrangements. Whavs Planned for the Future? We're so excited that Dorsel has been allocated 6 patrols to becorne part of the UK Contingent lo the 25th World Scout Jamboree in South Korea during 2023. That means we need to recruit 6 adLJII volunteers to become the Unil Leadership Team who make sure that our 54 young people will be empowered lo be bold and brave lo make the most of the life shaping experien￿ the World Scout Jamboree will provide. Good luck everyone for selection camps! Our Scouts on Coaches team are backl This time they are tsking our Scouts and Explorers to Switzedand and France. Camping al Kandersteg International Scouts Centre in Switzedand and al a Scout Centre just outside of Paris. 238 participants from Dorset, 4 coaches and 1 Irailerll Voluntger Recruitmonl We are recruilingl We need your help to spread the word. Volunteers can start their journey here.. htt s ilwww.dorsetscoulg.or .uklvolunteèr DORSET COUNTY SCOUT COUNCIL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Structure, governance and management Governance The County's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority lo the Bye Laws of the Association and the Policy, Organisation and Rules of the Scout association. The County is a trust established under its rules which are common lo all Scouts. The list of Trustees who served during the year is as follows.. The Trustees who seNed during the year and up lo the date of signature of the financial ststements were.. J Godber, County Chair Miss J Hooper, Treasurer B Booth, County Commissioner Miss E Poppitt, County Secretsry K Old MBE Mrs J Orchard D Hines R Hill E Craven B Jones I Smewing C Root E Menzies C Whitewood (Resigned 29 September 20201 (Resigned 29 September 20201 (Appointed 29 September 20201 (Appointed 29 September 20201 (Appointed 29 September 20201 Recruitment and appointment of trustees The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. Organisational stru¢ture The County is Managed by the County Executive Committee, the members of which are the 'Charity Truslees, of the Scout County which is an educational charity. As charity Iruslees they are responsible for complying with legislation applicable lo charities. This includes the registration, keeping proper accounts and making returns lo the Charity Commission as appropriate. The Committee consists of 3 independent represenlalives, Chair, Treasurer and Secretsry together with the Elected, Nominated and when appropriate Co-opted Members. Members of the Executive Committee complete 'Essential Information for Execub've Committee. training within the first 5 months of joining the committee. This CoLJnty Executive Committee exists lo support the County Commissioner in meeting the responsibilities of the appointments and is responsible for.. The maintenance of County property., The raising of funds and the administration of County finance., - The insurance of persons, propety and equipment., County public occasions., Assisting in the recruitment of leaders and other adult support., and - Appointing any sub commillees that may be required. The County has in place systems of inlemal Controls that are designed lo provide reasonable assurance against material rllismanagemenl or loss. These include two signatories for all payments and a comprehensive insurance policy to ensure that insurable risks are covered. DORSET COUNTY SCOUT COUNCIL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Statement of Twstees. responslbllltles The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with 8pplicable law and United Kingdom Ac¢ounling Standards {Uniled Kingdom Generally Accepted Accounting Praclicel. The law applicable to charities in England and Wales requires the Trustees to prepare financial slalemenls 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 appli¢alion of resources of the charity for that year. In pr8paring these financial slalemenls, the Trustees are r8quired lo.. select suiiable accounting policies and then apply them consistendy., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., stsle whether applicable a¢counling standards have been followed, subject lo any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial stslemenls comply with the Charities Act 2011, the Charity IAccounls 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. This report was approved by the Trustees. on and signed on their behalf by.. J Godber, County Chair Trustee Dated.. Miss E Poppitt. County Secretary Trustee Dated.. 15 Sep 2021 15 Sep 2021 DORSET COUNTY SCOUT COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORSET COUNTY SCOUT COUNCIL I report lo the Trustees on my examination of the financial slalemenls of Dorset County Scout Council Ilhe charity) for the year ended 31 March 2021. Responsibilities and basis of report As the Trustees of the charity you are responsible for the preparation of the financial statements in acwrdance with the requirements of the Charities Act 2011 Ilhe 2011 Acll. I report in respect of my examination of the charity's financial ststements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's ststement I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination 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 ststements do not accord with those records., or the financial statements do not comply with the applicable requi￿ ments Con￿rning the form and content of accounts set out in the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the accounis 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 matters in connection with the exarllination to which attention should be drawn in this report in order lo enable a proper understanding of the financial slalemenls to be reached. Matthew Haines FCA Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ Dated.. ......................... DORSET COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 Unrestrlcted Restrlcted Endowment funds funds funds 2021 2021 2021 Totsl Totsl 2021 2020 Notes Income from: Donations and legacies Charitable activities Investments 64,799 947 1,897 10,500 75,299 947 4,759 63,519 3,994 5,916 2,862 Total income and endowments 67,643 10,500 2,862 81,005 73,429 enditure on- Charitable activities 56,196 56,196 66,875 Govemance 10 7,473 1,020 8,493 15,173 Total resources expended 63,669 1,020 64,689 82,048 Net gainslllossesl on investments 11 19311 19311 11,3601 Net incominglloutgolngl resources before transfers 3,974 10.500 911 15,385 19,9791 Gross transfers between funds 2,782 12,782) Net movement in funds 6,756 10,500 11,8711 15,385 19,9791 Fund balances at 1 April 2020 751,499 38,827 255,420 1,045,746 1,055,725 Fund balances at 31 March 2021 758,255 49,326 253,549 1,061,130 1,045,746 Th8 slalemenl of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. DORSET COUNTY SCOUT COUNCIL BALANCE SHEET ASAT31 MARCH 2021 2021 2020 Notes Flxed assets Tangible assets Investments 12 13 700,345 94,896 715,056 86,461 795,241 801,517 Current assets Debtors Cash at bank and in hand 14 14,300 267,926 35,712 221,271 282,226 256,983 Creditors: amounts falling due within one year 15 116,3371 112,7541 Net current assets 265,889 244,229 Total assets less current liabilities 1,061,130 1,045,746 Capital funds Endowment funds - general Incomo funds Restricted funds Unrestricted funds Designated funds General unrestricted funds 253,549 255,420 18 49,326 38,827 17 720,345 37,910 735,055 16,444 758,255 751,499 1,061,130 1,045,746 15 Sep 2021 The financial slalemenls were approved by the Trustees on . J-ff. J Godber, County Chair Trustèo Miss J Hooper, Treasurer Trustee DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accountlng pollcles Charity infomiation Dorsel County Scout Council is a registered charity Ino. 3012141 and its prin¢ipal off ce is al Buddens Scout Cenlre, Puddlelown Road, Wareham, Dorsel, BH20 7NU. The financial slalemenls have been prepared in accordance with the Charities Act 2011 and "Accounting and Reporting by Charities.. Sialemenl of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. 1.1 Golng concern The Trustees have considered the financial position of the Charity, both during the period and as a result of the COVID-19 pandemic, and have assessed both financial and operational risk. They are of the opinion that the Charity has sufficient financial resources lo continue lo operate as a going Con￿rn for the foreseeable future. Accordingly, the Trustees continue lo adopt the going concern basis in the preparation of the financial statements. 1.2 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are sel out in the notes lo the financial slal8menls. Reslricled funds are subject lo specific conditions by donors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.3 Incoming resources Income is recognised when the charity is legally entitled to il after any performance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are re¢(￿nised on receipt. Other donations are recognised On￿ the charity has been notified of the donation, unless performance Conditions require deferral of the amount. Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a conlingenl asset. Assets for distribution are recognised only when distributed. Assets given for use by the Charity are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes. DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies (Continued) 1.4 Resources expended Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments diswunted al a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenuy carried at amortised cost, using the effective interest rate method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified 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 at transaction price and subsequently measured al amortised cost using the effective interest method. Income and expenses are included in the financial slalemenls as they become receivable or due. Expenses include VAT where applicable as the charity cannot reclaim it. 1.5 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, net of depreciation and any impairment losses. Freehold land and buildings Freehold land not depreciated, slalic camp depreciated al 20°/0 slraighl line basis The gain or loss arising on the disposal of an asset is detemined as the differen￿ between the sale proceeds and the carrying value of the asset, and is recognised in net incomellexpendllu￿I for the year. 1.6 Flxed asset Investments Fixed asset investments are initially measured al transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in nel incomellexpendilurel for the year. Transaction costs are expensed as incurred. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimale is revised where the revision affects only that period, or in the period of the ￿vIsion and future periods where the revision affects both current and futu periods. 10- DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charltable a¢tlvltles Unrestricted funds 2021 Unrestricted funds 2020 Income from charitable activities 947 3,994 Donatlons and legacles Unrestricted Restricted funds funds Total Unrestricted Restricted funds funds Total 2021 2021 2021 2020 2020 2020 Donations and gifts 64,799 10,500 75,299 60,413 3,106 63,519 Investments Unrestricted Endowment funds funds general 2021 Total Total 2021 2021 2020 Investment income 1,897 2,862 4,759 5,916 For the year ended 31 March 2020 1,897 4,019 5,916 DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charltable actlvltles Activities 2021 Activities 2020 Staff costs Depreciation and impairment Charitable expenditure Pension costs 18,659 14,711 22,266 560 22,589 17,764 25,844 678 56,196 66,875 Analysis by fund Unrestricted funds Restricted funds 56,196 63,961 2,914 Net incomel{expenditure) 2021 2020 This is slated after charging.. Independent examination Depreciation of owned tangible fixed assets 2,180 14,711 2,500 17,763 Tru$tg9$ During the year, retirement benefits were accruing lo one employee who was also a trustee12020 - 11 in respect of defined contribution pension schemes. 12- DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Employees Number of employees 2021 Number 2020 Number The full time equivalent average number of employees in the year was 0.9712020.. 1.171. Employment costs 2021 2020 Wages and salaries Other pension costs 18,659 560 22,589 678 19,219 23,267 There were no employees whose annual remuneration was £60,000 or more. 10 Governance costs Unrestricted Endowment funds funds Total Total 2021 2021 2021 2020 Independent examination fee Govemance expenses Investment management fees 2,180 5,293 2,180 5,293 1,020 2,500 11,653 1,020 1,020 7,473 1,020 8,493 15,173 11 Net gainslllossesl on investments Endowment funds general 2021 Total 2020 Revaluation of investments 19311 11,3601 13- DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 12 Tanglble flxed assets Froehold land and buildings Cost At 1 April 2020 745,035 At 31 March 2021 745,035 Depreciation and impairment At 1 April 2020 Depreciation charged in the year 29,979 14,711 At 31 March 2021 44,690 Carrying amount At 31 March 2021 700,345 At 31 March 2020 715,056 13 Fixed asset investments Listed investments Cost or valuation At 1 April 2020 Additions Valuation changes Disposals 86,461 22,280 19301 112,9151 At 31 March 2021 94,896 Carrying amount At 31 March 2021 94,896 At 31 March 2020 86,461 14- DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 14 Debtors 2021 2020 Amounts falling due within one year- Gillingham loan Other debtors Prepayments and accrued income 10,000 23,077 2,635 9,316 4,984 14,300 35,712 1 S Creditors: amounts falling dua within one year 2021 2020 Notes Deferred income Trade Creditors Other creditors Accruals 16 10,377 817 4,296 304 7,337 109 5,851 16,337 12,754 16 Deferred income 2021 2020 other deferred income 10,377 817 17 Deslgnated funds The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.. Movement In funds Balance at 1 April 2020 Income Expenditure Trdnsfers in I out Balance at 31 MarGh 2021 Events Buddens Camping & Activity Centre Reserves Fund 947 18981 1491 715,055 20,000 114,7101 700,345 20,000 735,055 947 115,6081 1491 720,345 15- DORSET COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 18 Restrlcted funds The in￿rne funds of Ihe charity indude reslricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. Movement in funds Incom8 Balanc8 at 1 Aprfl 2020 Balance at 31 March 2021 Buddens Development Fund Quality Programme Fund 33,462 5,365 10,500 43,962 5,365 38,827 10,500 49,327 19 Analysis of net assets between funds Unrestricted Restricted Endowment Funds Funds Funds 2021 2021 2021 Total Total 2021 2020 Fund balances at 31 March 2021 are represented by.. Tangible assets Investments Current assetsllliabilities} 700,345 700,345 94,896 265,889 715,056 86,461 244,229 94,896 158,653 57,910 49,326 758,255 49,326 253,549 1,061,130 1,045,746 20 Related party transactions Transactions with related parties During the year, one Trustee received remuneration of £18,66912020- £16,847) During the year, no Trustee re￿iVed any benefits in kind12020- nil) During the year, expenses were reimbursed to Trustees of £59012020 - £3,169> 16-