**Charity Registration No. 302063**
## **TENDRING DISTRICT SCOUT COUNCIL**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
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 - 14|
## **TENDRING DISTRICT SCOUT COUNCIL**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|P Perry|
|---|---|
||L Mayo|
||A Harper|
||R Titchmarsh|
||M Sell|
||M Badger|
||J Newton|
||J Talbot|
||M Medler|
|**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|
- 1 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **TRUSTEE'S REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
The trustees present their report and financial statements for the year ended 31 March 2022.
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 deed of assignment , 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.
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**TENDRING DISTRICT SCOUT COUNCIL**
## **TRUSTEE'S REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Achievements and performance**
I’m pleased to report that it has been another good year for Tendring District Scouts. Our annual activities and fundraising events have recommenced post-pandemic and it has been incredible to see the young people and volunteers across the District in action.
We are continuing with our new tradition of an Annual Awards Evening for the year ahead, where I will be privileged to present long service awards, good conduct awards and certificates for completion of training for dozens of hard-working volunteers who deserve recognition.
The Groups within our District have been working hard to bounce back after the green light was given for face to face Scouting, and have worked harder to ensure that we can keep everybody safe whilst still delivering our adventurous activities programme and teaching young people skills for life. Our Census figures for this year prove this, with numbers of young people up by almost 25%.
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 the volunteer journey and growth. We intend to recruit a new District Youth Commissioner, who will oversee 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 have strengthened our financial position considerably over the past year which is going to help us to 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.
I am privileged to be the lead volunteer for the District and would not be able to do it without the help and the support of the teams around me - thank you for your continued dedication, drive and determination.
## **Financial review**
The total unrestricted reserves at 31 March 2022 amounted to £425,523. 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, now that the Centre is fully operational. 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.
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## **TENDRING DISTRICT SCOUT COUNCIL**
## **TRUSTEE'S REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Structure, governance and management**
## **Type of governing document**
Constitution of the Scout Association was adopted on 6 June 2003.
## **Charity Constitution**
Association consisting of over 800 members.
## **Trustee selection methods**
Trustees are elected, co-opted or nominated 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 (Resigned 10 August 2021) N Baker (Resigned 14 June 2021) J Talbot M Medler C Duce (Resigned 14 June 2021)
The trustee's r eport was approved by the Board of Trustees.
..............................
## **M Sell**
Trustee Dated: .........................
- 4 -
## **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 2022.
## **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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 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: .........................
- 5 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted**
**funds**
**2022**
**Notes**
**£**
**Income from:**
Donations and legacies
**3**
65,223
Charitable activities
**4**
2,000
Other trading activities
**5**
21,847
**Total income**
89,070
**Expenditure on:**
Raising funds
**6**
-
Charitable activities
**7**
52,032
**Total resources expended**
52,032
**Net income for the year/**
**Net movement in funds**
37,038
Fund balances at 1 April 2021
388,485
**Fund balances at 31 March 2022**
425,523|Total
2021
**£**
98,970
2,000
4,372
105,342
150
36,337
36,487
68,855
319,630
388,485|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 6 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2022**_
|**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Stocks
**11**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**15**
**Net assets**
**Income funds**
Unrestricted funds|**2022**
**£**
8,765
2,066
40,756
51,587
(2,960)|**£**
376,896
48,627
425,523
-
425,523
425,523
425,523|**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|
|---|---|---|---|---|
The financial statements were approved by the Trustees on .........................
..............................
M Sell
**Trustee**
- 7 -
**TENDRING DISTRICT SCOUT COUNCIL**
_**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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.
- 8 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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.
- 9 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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:
- Grants are classified as relating to either revenue or assets;
- Grants relating to revenue are recognised in income on a systematic basis over the periods in which the related costs are recognised;
- Grants which are compensation for past expenses or losses, or where there are no future associated costs, are recognised in income in the period they become receivable;
- Grants are recognised over the periods in which the expenses are recognised to which those grants relate.
- Grants relating to an asset are recognised in income systematically over the asset‚s expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset ' s carrying amount.
## **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.
- 10 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **3 Donations and legacies**
|||**Unrestricted**|**Unrestricted**|Total|
|---|---|---|---|---|
||||**funds**||
||||**2022**|2021|
||||**£**|£|
||Donations and gifts||28,991|18,026|
||Membership fees||4,487|569|
||Covid grant income||28,225|79,672|
||Other||3,520|703|
|**4**|**Charitable activities**||||
|||**Unrestricted**|Unrestricted funds||
|||**funds**|||
|||**2022**||2021|
|||**£**||£|
||Sales within charitable activities|2,000||2,000|
|**5**|**Other trading activities**||||
|||**Unrestricted**||Total|
||||**funds**||
||||**2022**|2021|
||||**£**|£|
||Fundraising events||2,447|3,382|
||Shop income||19,400|990|
||Other trading activities||21,847|4,372|
- 11 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **6 Raising funds**
|**Unrestricted**
**funds**
**2022**
**£**
Staging fundraising events
-
-|Total
2021
£
150
150|
|---|---|
## **7 Charitable activities**
|Depreciation and impairment
Opening stock
Purchases
Closing stock
Rent
Rates and water
Light and heat
Cleaning, repairs and maintenance
Insurance
Motor vehicle expenses
Telephone
Accountancy fees
Trustees expenses reimbursed
Sundry expenses
Loan interest|**Shop**
**Charitable**
**activities**
**2022**
**2022**
**£**
**£**
2,002
15,450
6,889
-
1,922
-
(8,765)
-
7,500
175
465
544
572
4,316
6,044
8,266
400
2,266
-
1,208
80
-
-
1,020
-
-
183
20
-
1,475
17,292
34,740
17,292
34,740|**Total**
**2022**
**£**
17,452
6,889
1,922
(8,765)
7,675
1,009
4,888
14,310
2,666
1,208
80
1,020
-
203
1,475
52,032
52,032|**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|
|---|---|---|---|
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**TENDRING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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 Tangible fixed assets**
|**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 April 2021
526,218
738
At 31 March 2022
526,218
738
**Depreciation and impairment**
At 1 April 2021
135,878
734
Depreciation charged in the year
15,450
1
At 31 March 2022
151,328
735
**Carrying amount**
At 31 March 2022
374,890
3
At 31 March 2021
390,340
4
**11**
**Stocks**
Stock
**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**Equipment Motor vehicles**
**£**
**£**
2,305
7,995
2,305
7,995
2,298
3,998
2
1,999
2,300
5,997
5
1,998
7
3,997
**2022**
**£**
8,765
**2022**
**£**
338
1,728
2,066|**Total**
**£**
537,256|
|---|---|---|
|||537,256|
|||142,908
17,452|
|||160,360|
|||376,896|
|||394,348|
|||**2021**
**£**
6,888|
|||**2021**
**£**
168
1,583|
|||1,751|
- 13 -
## **TENDRING DISTRICT SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**13**
**Loans and overdrafts**
Bank loans
Payable within one year
Payable after one year
**14**
**Creditors: amounts falling due within one year**
**Notes**
Bank loans
**13**
Accruals and deferred income
**15**
**Creditors: amounts falling due after more than one year**
**Notes**
Bank loans
**13**
**16**
**Related party transactions**|**2022**
**£**
-
-
-
**2022**
**£**
-
2,960
2,960
**2022**
**£**
-|**2021**
**£**
79,489|
|---|---|---|
|||8,000
71,489|
|||**2021**
**£**
8,000
4,900|
|||12,900|
|||**2021**
**£**
71,489|
||||
There were no disclosable related party transactions during the year (2021 - none) .
- 14 -