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2023-03-31-accounts

Trustees J Godber, County Chair J Godber, County Chair J Godber, County Chair
BBooth, County Commissioner
J Orchard
C Root
E Menzies
S Marden
BPickering
E Benfield
D Hillier (Appointed 17January 2023)
C Mitchell, County Commissioner (Appointed 17January 2023)
C N Burridge (Appointed 27 September 2022)
K Hewitt,
County Treasurer
(Appointed 17January 2023)
Charity number 301214
Principal address Buddens Scout Centre
Puddletown Road
Wareham
BH20 7NU
Accountants CB Reid Limited
Wadebridge House
16Wadebridge Square
Poundbury
Dorchester
Dorset
DT1 3AQ

Unrestricted Restricted Endowment Total Total
funds funds funds
2023 2023 2023 2023 2022
Notes f K
Income from:
Donations
and legacies
75,883 75,883 95,059
Charitable
activities
204,428 204,428 947
Investments 1,800 1,800 2,016
Total income and endowments 280,311 1,800 282,111 98,022
Ex enditure on:
Charitable
activities
238,876 6,842 245,718 74,441
Governance 10 5,099 262 5,361 12,231
Total resources expended 243,975 6,842 262 251,079 86,672
Net gains/(losses)
on investments
11 (1,599) (1,599) 1,811
Net incoming/(outgoing) resources
before transfers 36,336 (6,842) (61) 29,433 17,954
Gross transfers
between
funds 116,400 (116,400)
Net movement
in funds
152,736 (6,842) (116,461) 29,433 17,954
Fund balances at 1 April 2022 797,661 27,352 254,072 1,079,085 1,061,131
Fund balances at 31 March 2023 950,397 20,510 137,611 1,108,518 1,079,085

2023 2022
Notes f
Fixed assets
Tangible assets 13 695,225 712,635
Investments 14 94,621
695,225 807,256
Current assets
Debtors 15 220,512 64,165
Cash at bank and in hand 388,508 340,432
609,020 404,597
Creditors: amounts falling due within
one year 16 (195,727) (132,768)
Net current assets 413,293 271,829
Total assets less current liabilities 1,108,518 1,079,085
Capital funds
Endowment
funds -
general 137,611 254,072
Income funds
Restricted funds 19 20,510 27,352
Unrestricted
funds
Designated
funds
17 715,225 720,346
General unrestricted funds 235,172 37,910
950,397 797,661
1,108,518 1,079,085

Unrestricted Unrestricted
funds funds
2023 2022
K f.
Income from charitable activities 204,428 5,740
Unrestricted Unrestricted Restricted Total
funds funds funds
2023
R
2022f 2022 2022f
75,883 80,059 15,000 95,059
Endowment Total
funds
general
2023 2022f
1,800 2,016

Activities Activities
2023 2022
Staff costs (64) 11,618
Depreciation and impairment 17,411 14,711
Charitable
expenditure
228,371 47,760
Pension costs 352
245,718 74,441
Analysis
by
fund
Unrestricted funds 238,876 61,187
Restricted funds 6,842 13,254
245,718 74,441
7 Net income/(expenditure) 2023 2022
This is stated after charging:
Independent examination 2,280 2,180
Depreciation ofowned tangible fixed assets 17,410 14,711

Employment
costs
2023 2022
Wages and salaries (64) 11,410
Other pension costs 560
(64) 11,970
Unrestricted Endowment Total Total
funds funds
2023 2023 2023 2022
R
Independent examination fee 2,280 2,280 2,280
Governance expenses 2,819 2,819 8,676
Investment management fees 262 262 1,275
5,099 262 5,361 12,231

Endowment Total
funds
general
2023 2022
K
Revaluation ofinvestments (1,599) 1,811

13 Tangible fixed assets Tangible fixed assets
Freehold land and buildings
f
Cost
At 1 April 2022 772,035
At 31 March 2023 772,035
Depreciation and impairment
At 1 April 2022 59,400
Depreciation charged in the year 17,410
At 31 March 2023 76,810
Carrying
amount
At 31 March 2023 695,225
At 31 March 2022 712,635
14 Fixed asset investments
Listed
investments
R
Cost orvaluation
At 1 April 2022 94,621
Valuation
changes
(1,861)
Disposals (92,760)
At 31 March 2023
Carrying
amount
At 31 March 2023
At 31 March 2022 94,621
15 Debtors
2023 2022
Amounts
falling due within one year:
Other debtors 4,768 6,997
Prepayments and accrued income 215,744 57,168
220,512 64,165

Creditors: amounts falling due within one year
2023f 2022
Deferred income 192,528 129,880
Accruals 3,199 2,888
195,727 132,768

Movement
in funds
Movement
in funds
Movement
in funds
Balance at Income Expenditure Transfers in I Balance at
1April 2022 out 31 March 2023
R R R
Buddens Camping &
Activity Centre 712,636 (17,411) 695,225
Reserves Fund 20,000 20,000
732,636 (17,411) 715,225

Movement in funds
Balance at Income Expenditure Transfers inl Revaluations, Balance at
1April 2022 out gains and 31March 2023
lossesf f
Colonel Pass fund 113,847 (1,861) 111,986
Antony Sanctuary fund 140,225 (114,600) 25,625
254,072 (1,861) (114,600) 137,611

Movement Movement in funds in funds
Balance at Income Expenditure Transfers Inl Balance at
1April 2022 f f out
f
31March 2023f
Regional Fund 12,177 (5,042) 7,135
Quality Programme Fund 1,175 1,175
Gregory Fund 14,000 (1,800) 12,200
27,352 (6,842) 20,510
Included within restricted funds
is the total of f7,135
(2022 - f12,177) which is held by the
Dorset County Scout Council on behalf ofthe South West Region.
Analysis of net assets between funds
Unrestricted Restricted Endowment Total Total
Funds Funds Funds
2023
f
2023
f
2023
f
2023f 2022f
Fund balances at 31 March
2023 are represented by:
Tangible assets 695,225 695,225 712,635
Investments 94,896
Current assets/(liabilities) 255,172 20,510 137,611 413,293 271,554
950,397 20,510 137,611 1,108,518 1,079,085