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2021-03-31-accounts

Charity Registration No. 302063

TENDRING DISTRICT SCOUT COUNCIL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

92 Station Road Clacton on Sea Essex CO15 1SG

TENDRING DISTRICT SCOUT COUNCIL

CONTENTS

Page
Company information 1
Trustee's report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

TENDRING DISTRICT SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees P Perry
L Mayo
A Harper
R Titchmarsh
M Sell
M Badger
J Newton
R Vowles (Appointed 29 May 2020)
N Baker
J Talbot
M Medler
C Duce
Charity number 302063
Principal address 28 Park Way
Clacton on Sea
Essex
CO15 1BJ
Independent examiner TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG

TENDRING DISTRICT SCOUT COUNCIL

TRUSTEE'S REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

Tendring District Scout council's objectives are :

To advance the mental and physical welfare of young people by promoting a scheme of awards and personal development.

The main activities in relation to these objects are :

Duke of Edinburgh and Queen's Scout awards scheme, design of personal development plans and a programme of youth orientated events and activities.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

TENDRING DISTRICT SCOUT COUNCIL

TRUSTEE'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance

I’m pleased to report that, despite ongoing challenges with the coronavirus pandemic, it has been another good year for Tendring District Scouts. Whilst our activities and fundraising efforts have been paused face-toface for the vast majority of the year, we have been working hard to ensure that the District can bounce back quickly post-pandemic.

In lieu of our Annual Awards Evening, I was privileged to send out almost 500 years worth of long service awards to volunteers across the District, along with wood badge certificates for successful completion of training.

The coronavirus pandemic has brought many challenges to our charity over the past few year, and we have experienced similar hardships to our third sector friends. Despite a ban on face-to-face Scouting, however, we have continued to provide the best experience possible for young people in Tendring. The vast majority of Groups within our District have still been able to provide online sessions via platforms such as Zoom, ensuring that our ethos of providing skills for life is still delivered.

The District’s Senior Management Team has seen a restructure, with important new roles added into the listing. Under our new strategy, we now have specific roles for the most important areas of what we would like to achieve - namely volunteer development and ensuring an excellent volunteer experience. We have also recruited a new District Youth Commissioner, who oversees the full inclusion and embodiment of young people in the decision making of the District charity. The team is working very closely together to ensure that our new strategy is just as relevant for the post-pandemic world we now face ourselves in, and we remain optimistic for the future.

The governance structure of our charity is sound and the leadership we have has the combined experience necessary to lead us to success; we remain in an excellent position to provide skills for life for young people moving forward.

The year ahead looks promising. We are looking to strengthen our financial position, develop the experience our volunteers receive, and ultimately grow the charity as a result. We are firm believers in success breeding success. The way to start this off is with happy and valued volunteers, which we will continue to support in the years to come.

Financial review

The total unrestricted reserves at 31 March 2020 amounted to £388,485. This is maintained to cover any unforeseeable expenses such as repairs to the district headquarters.

No funds are in deficit.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

In the next year, the District Scout Centre will once again be a priority for Tendring Scouts, as we move ever closer to being able to welcome young people into the building. This will allow us to develop and grow further sections, offer yet more adventurous activities and fulfill our commitment to fun, challenge and adventure in our corner of Essex.

Structure, governance and management

TENDRING DISTRICT SCOUT COUNCIL

TRUSTEE'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Type of governing document

Constitution of the Scout Association was adopted on 6 June 2003.

Charity Constitution

Association consisting of over 1000 members.

Trustee selection methods

Trustees are appointed or reappointed annually at the Annual General Meeting held in June.

The trustees who served during the year and up to the date of signature of the financial statements were: P Perry L Mayo A Harper R Titchmarsh M Sell M Badger J Newton R Vowles (Appointed 29 May 2020) N Baker J Talbot M Medler C Duce

The trustee's r eport was approved by the Board of Trustees.

..............................

M Sell

Trustee Dated: .........................

TENDRING DISTRICT SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF TENDRING DISTRICT SCOUT COUNCIL

I report to the trustees on my examination of the financial statements of Tendring District Scout Council (the 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 accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements 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 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by 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 now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Mr Alan Brown FCA TC Group

92 Station Road Clacton on Sea Essex CO15 1SG

Dated: .........................

TENDRING DISTRICT SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
2021
Notes
£
Income from:
Donations and legacies
3
98,970
Charitable activities
4
2,000
Other trading activities
5
4,372
Total income
105,342
Expenditure on:
Raising funds
6
150
Charitable activities
7
36,337
Other
10
-
Total resources expended
36,487
Net income for the year/
Net movement in funds
68,855
Fund balances at 1 April 2020
319,630
Fund balances at 31 March 2021
388,485		 Total
2020
£
36,514
2,000
41,066
79,580
731
53,400
481
54,612
24,968
294,662
319,630

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

TENDRING DISTRICT SCOUT COUNCIL

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
16
Net assets
Income funds
Unrestricted funds		 2021
£
6,888
1,751
69,887
78,526
(12,900)		 £
394,348
65,626
459,974
(71,489)
388,485
388,485
388,485		 2020
£
£
411,802
6,117
1,424
27,077
34,618
(22,800)
11,818
423,620
(103,990)
319,630
319,630
319,630

The financial statements were approved by the Trustees on .........................

..............................

M Sell Trustee

TENDRING DISTRICT SCOUT COUNCIL

FOR THE YEAR ENDED 31 MARCH 2021

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

Charity information

Tendring District Scout Council is a charity, meeting the definition of a public benefit entity under FRS102.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). 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.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has the financial support of The Scout Association and private benefactors to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific 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.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 3% straight line Fixtures and fittings 25% reducing balance Equipment 25% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.6 Stocks

Stocks are stated at the lower of cost and estimated selling price 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 condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

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.

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.8 Government Grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met . Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable . A grant received before the recognition criteria are satisfied is recognised as a liability.

Accrual model

Under the accrual model:

2 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 estimates 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 to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

3 Donations and legacies

Unrestricted Unrestricted Total
funds
2021 2020
£ £
Donations and gifts 18,026 20,281
Membership fees 569 10,062
Covid grant income 79,672 -
Other 703 6,171
4 Charitable activities
Unrestricted Unrestricted funds
funds
2021 2020
£ £
Sales within charitable activities 2,000 2,000
5 Other trading activities
Unrestricted Total
funds
2021 2020
£ £
Fundraising events 3,382 10,474
Shop income 990 30,592
Other trading activities 4,372 41,066

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

6 Raising funds

Unrestricted
funds
2021
£
Staging fundraising events
150
150		 Total
2020
£
731
731

7 Charitable activities

Depreciation and impairment
Opening stock
Purchases
Closing stock
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Motor vehicle expenses
Telephone
Accountancy fees
Trustees expenses reimbursed
Sundry expenses
Loan interest		 Shop
Charitable
activities
2021
2021
£
£
2,004
15,450
6,118
-
567
-
(6,888)
-
7,500
175
157
192
1,835
2,889
-
489
435
1,602
-
458
117
-
-
960
400
-
-
20
-
1,857
12,245
24,092
12,245
24,092		 Total
2021
£
17,454
6,118
567
(6,888)
7,675
349
4,724
489
2,037
458
117
960
400
20
1,857
36,337
36,337		 Total
2020
£
17,455
6,915
8,626
(6,117)
7,675
3,051
3,140
4,968
1,804
-
547
960
473
572
3,331
53,400
53,400

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

There were no employees during the year.

10 Other

Unrestricted Total
funds
2021 2020
£
Net loss on disposal of tamgible fixed assets - 481
- 481

11 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2020
526,218
738
At 31 March 2021
526,218
738
Depreciation and impairment
At 1 April 2020
120,428
734
Depreciation charged in the year
15,450
-
At 31 March 2021
135,878
734
Carrying amount
At 31 March 2021
390,340
4
At 31 March 2020
405,790
6		 Equipment Motor vehicles
£
£
2,305
7,995
2,305
7,995
2,298
3,998
-
-
2,298
3,998
7
3,997
10
5,996		 Total
£
537,256
537,256
127,458
15,450
142,908
394,348
411,802

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

12
Stocks
Stock
13
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
14
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
15
Creditors: amounts falling due within one year
Notes
Bank loans
14
Accruals and deferred income
16
Creditors: amounts falling due after more than one year
Notes
Bank loans
14		 2021
£
6,888
2021
£
168
1,583
1,751
2021
£
79,489
8,000
71,489
2021
£
8,000
4,900
12,900
2021
£
71,489		 2020
£
6,117
2020
£
517
907
1,424
2020
£
119,890
15,900
103,990
2020
£
15,900
6,900
22,800
2020
£
103,990

TENDRING DISTRICT SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

17 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).