OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Essex Scouts Annual Report and Accounts 2020-2021: Scouts Essex 3.0

Annual General Meeting Wednesday 21st, July 2021 Virtual Meeting by Zoom

Contents
Charity Details
3
Trustees Report
4
Report of the County Treasurer
17
Statement of Accounts
22
Auditors Report
43
Annual Census
47

The Essex County Scout Council is a Trust established under the rules of The Scout Association. Trustees are appointed under the Policy, Organisation and Rules of The Scout Association.

2

Essex County Scout Council

President The County Executive The Lord Petre, KCVO, DL

Vice Presidents Ex-officio Trustees M C Treacher, MBE P J Stennett, County Chairman B J Cousins R W T Pattison, County Commissioner G Courtauld OBE, DL P W Murray, County Treasurer L A Jordan, DL A Maclachlan, County Secretary J C Bailey Miss A Sturgeon, County Youth Commissioner (as from 7th March 2021)

Bankers Nominated Trustees Barclays Bank Mrs S Griffiths 2 High St P Walker Chelmsford CM1 1BG R A Bye Miss C Dell CAF Bank Ltd Miss A Sturgeon (As from 16th September 2020) 25 Kings Hill Avenue Kings Hill West Malling Elected Trustees Kent ME19 4JQ G Monk C Dear Auditor J Freake Edmund Carr LLP R Lyon 146 New London Road T Humphries (As from 16th September 2020) Chelmsford CM2 0AW Miss A Gore (until 16th September 2020)

Insurance Brokers Co-opted Trustees Merenda & Co Ltd Mrs E R Smith 34 Ness Road K Connelly Shoeburyness M Falder Essex SS2 9DF

Contact Address Charity Registration No. County Secretary 302097 11 Markland Drive Maldon Scout Association No. secretay@essexscouts.org.uk

Online www.essexscouts.org.uk www.essexscouts.org.uk facebook.com/essexscouts twitter.com/essexscouts instagram.com/essexscouts

3

Trustee’s Report from the County Executive Committee

The coronavirus pandemic has had a profound impact on the businesses and communities in the UK and around the world throughout 2020 and into 2021, with unprecedented lockdown measures seen, combined with comprehensive and coordinated Government support measures.The lockdowns have had a significant impact on young people and their families, with Scouting stepping up to play its part in supporting its local communities. Within Essex, we have seen Scouts volunteer their time to support those who were Shielding, whether that be through providing support with shopping, collecting medication, or providing assistance in some other way. Essex Scout volunteers have helped to coordinate local initiatives, as well as providing support to the Essex Wellbeing Service and local equivalent services in the Boroughs of Thurrock and Southend-on-Sea, as well as providing volunteers to support roll-out of the vaccination process. A number of our Scouting volunteers are also key workers who have worked tirelessly throughout the last year under extremely challenging circumstances.

Throughout the year, a significant number of our Leaders have managed to continue to provide a Scouting experience to their young people, with meetings being held online as a result of face-to-face meetings stopping in March 2020. This at a time when everyone was trying to adapt to the significant changes being experienced in our lives, whether that be as a result of having to work from home, having been placed on furlough, being a key worker, facing redundancy or due to someone you know or a member of your family being affected by the virus.

As we move forward through 2021, the County team is working closely with the District Commissioners to identify and ensure that support is available to those Districts and Groups which need it, with us continuing to be flexible in terms of what type of assistance may be required.

There has never been a greater need for Scouting and what we have to offer in terms of providing help to each other as well as others in our communities. The Essex Scouts Trustees would like to acknowledge what has been done in the name of Scouting across the County by our Members and thank each and every individual who has done anything to provide support in whatever way they were able during the last year. At the time of writing this report, we are waiting to hear whether the Government will be agreeing to the final steps out of lockdown, with tentative steps being taken for a return to face-toface Scouting, as restrictions allow.

4

Our Strategy

The Scout Association is developing a new strategic plan for Scouting across the UK, to secure a strategic direction through to 2023 and grow on the success of the current plan. Once complete, Essex Scouts will develop its own local strategic plan which will support the national strategy. Re-structuring of management teams at County level are already underway, with an interim development plan being formulated, focusing on post Covid lockdown recovery and Governance, in terms of volunteer training.

Objectives, Activities, Achievements

Purpose

Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.

Values

As Scouts we are guided by the following values:

Vision

Essex Scouts actively support The Scout Association Vision for 2023:

“By 2023 we will have prepared more young people with skills for life, supported amazing Leaders delivering an inspiring programme. We will be growing, more inclusive, shaped by young people and making a bigger impact in our communities.

Method

Scouting takes place when young people, in partnership with adults, are provided with skills for life, working together based on the values of Scouting and:

[5]

Essex Scouting is open to all young people in Essex, Southend-on-Sea and Thurrock who are between the ages of 5 ¾ and 25 no matter what background, ethnic origin, nationality, race, gender, marital status, sexual orientation, mental or physical ability, political or religious belief.

Scouting in our County is provided through 20 Scout Districts, one of which is devoted purely to sailing, spread across 240 Scout Groups within those Districts. Covid-19 has had an impact on our overall membership numbers, primarily due to the fact that a number of sections were not able to meet during the year, for whatever reason. The January 2021 census showed that we have managed to retain c75% of our total membership, with us seeing a reduction in the number of young people of c4,750. Early indications are that the reduction in numbers may be temporary, with it anticipated that young people may return as we gradually get back to holding face to face meetings throughout the year. Whilst we saw a c12% reduction in the number of Leaders, our adult volunteers remain fully committed calling on their experience and training to deliver quality Scouting across the County.

The County Executive Committee acknowledges these volunteers are the most valuable asset and resource we have, without whom it would not be possible to provide Scouting to the young people of our County. As a membership organisation, one of the main priorities of the County has been to retain and recruit adult volunteers by supporting Districts and Groups, in order to increase youth membership, whilst also raising the recognition within the community of those volunteering to work with young people. The focus on this issue is part the County’s re-structuring exercise which is ongoing and will be monitored to ensure it builds on past successes.

The Trustees confirm that they have paid due regard to the need in the Charities Act 2011 to demonstrate that our aims are for the public benefit. Our assessment is that we have met the public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

The main principles of Scouting demonstrate that our aims are for the public benefit in the following ways:

·Developing young people towards their full potential, through the Scouting programme.

·There is a clear link between the purpose of Scouting and the benefits to young people.

·The various and numerous Scouting activities are undertaken with the health and safety of young people taken very seriously, and the benefit of these activities far outweighing any associated risks.

·The young people and other main beneficiaries of Scouting are in the 5¾ - 25 years age range.

·Young people who are prepared to make the Scout Promise are able to benefit from full scouting membership.

·We are an inclusive organisation, with membership open to all, including those living in financial hardship. Whilst an annual membership fee is payable by all members, the ability to join is not restricted by their ability to pay. Arrangements are in place locally to assist those who are unable to pay their annual membership and other costs, as well as funds being available nationally to assist with the purchase of uniforms and pay for activities, so as to ensure that young people are not excluded as a result of their inability to pay.

6

Structure, Governance and Management

Essex County Scout Council is the electoral body which supports and encourages the development of Scouting in the County, and operates in accordance with a written constitution. It is the body to which the County Executive Committee (the Trustees) is accountable. Details of the Trustees are shown on page1. The Trustees are appointed annually at the Annual General meeting of the County Scout Council, either by election or by nomination, and may also be co-opted by the County Executive Committee during the year. Trustees are made aware of their responsibilities, and are able to benefit from training provided by the County Team or e-learning packages from The Scout Association website. The County Executive Committee promotes Trustee’s responsibilities to both District and Groups and compliance is monitored. We ensure that young people are involved in decision making, with two 18 – 25 year olds being members of the County Executive Committee. Young people are also given opportunities across the County to become Leaders of the future, leading to better retention of young people through adult volunteering.

The County Executive Committee met on five scheduled meeting dates throughout the year, together with an additional extraordinary meeting in August to consider the re-opening of Skreens Park Activity Centre following the Covid19 Lockdown. All meetings were held via zoom conferencing. Covid-19 presented many challenges and the Committee had to respond to issues, some at short notice, with decisions made by a consensus via email/telephone. The County Executive Committee is supported by a number of sub-committees and boards, consisting of Finance (including the County Grants Board), Appointments Advisory, Skreens Park Activity Centre, and Thriftwood County Headquarters & Training Centre. The County Scout Council receives substantial support from a large number of volunteer helpers. There are c200 members of the County Team and other advisors directly supporting the County Scout Council. None of these volunteers receive any payments for services rendered. The principle sources of the Scout Council’s income are membership subscriptions, fees paid by members for activities, together with grants and donations received from public bodies, trusts and individuals.

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements 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 application of resources of the charity for that period.

7

In preparing these financial statements, the Trustees are required to:

·Select suitable accounting policies and then apply them consistently.

·Observe the methods and principles in the Charities SORP 2019 (FRS 102).

·Make judgements and estimates that are reasonable and prudent.

·State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

·Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Annual Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees confirm that major risks have been reviewed and systems and procedures have been established to manage those risks (As set out in the Risk Assessment Policy on page 18).

Covid-19

At the time of writing, there appears to be light at the end of the tunnel with many restrictions easing, although current rules still restrict many of our activities. So many Leaders across the County ‘went the extra mile’ to continue delivering quality Scouting to our young people, albeit via various forms of interactive electronic media. As a County, we held a Virtual Camp over a weekend in May, with the team led by Wendy Bye continuing to keep the fun in Scouting. Activities ranging from Science, outdoors, adventure, creativity, international and faiths & beliefs had zones with programmes that offered the chance to learn new skills, understand more about the world and take on adventurous challenges even indoors. Scouts from within Essex we were joined by other Scouts from across both the UK and the USA.

Across the County, numerous other activities were undertaken throughout the year in the name of Scouting, being performed by both Leaders and Young People in the support of their local communities. Tasks such as undertaking/collecting food shopping and collecting medication for those Shielding, volunteering for marshalling at testing stations and making their Scout Headquarters available for ambulance crews to use on their rest breaks.

The County Executive recognises the huge effort given by members in the name of Scouting and they offer a sincere “thank you” for rising to the challenge and contributing their time in an extraordinary period in our lives.

8

Achievements and Performance

Review of the Year

Covid -19 restrictions continue to have a major influence on Scouting in Essex. The County Executive, comprising of 16 Members, completed five scheduled meetings throughout the year and, along with the Annual General meeting, all meetings were held via the Zoom video conferencing facility. At the 2020 Annual General Meeting, two additional Members joined the Executive, Amber Sturgeon as one of our youth representatives and Tony Humphries whose experience in Health & Safety will ensure our Safety Policies are relevant and up to date. Safety and Safeguarding has always been paramount within Essex Scouts and with this in mind, much effort has gone into ensuring both County and District personnel have completed mandatory training as set by the Scout Association. Bob Bye (DCC) stated “…this was achieved by a small team put together to review Groups and Districts compliance and with their help and the encouragement of both Group Scout Leaders and District Commissioners I am pleased to say that ahead of our return to face-to-face Scouting Essex County Scouts has reached its target of more than 90% compliance in most areas…”. In addition to Bob, thanks especially must go to Luke Bye, Hannah Welch and Wendy Bye for the hours spent in helping achieving our goals and for providing the data to Districts “

The County Executive Committee conduct their business with a high level of governance and commit to ongoing training to remain up to date with Policies and Procedures laid down by the Scout Association. The County has its own policies tailored to the needs of Essex Scouting and these are periodically reviewed by HR and H&S professionals. As a part of good governance, the County Executive regularly review throughout the year, potential ‘risks’ listed in a Critical Reminders document thus ensuring important issues do not get overlooked.

The County Executive Committee is supported by a number of Sub-Committees. They include the Finance, Skreens Park Activity Centre, Thriftwood County Headquarters & Training Centre, Appointments Advisory and County Grants Board, all of which report to the County Executive Committee.

It was always anticipated that the pandemic would have an adverse effect on the Youth membership numbers. This was confirmed when data from the 2021 census was collated. Whilst the Youth membership total had dropped to 11,000, it meant that we had actually retained c70% of our young people, despite the impact of the Covid pandemic, which is a great result and reflects changes seen across the Country. There are, however, strong indications that membership numbers are recovering and with the re-starting of face-to-face meetings in April 2021, it is hoped, Covid lockdowns permitting, numbers will be back to pre-pandemic levels during the year. Essex County Commissioner Richard Pattison recognised and acknowledged that across the County, a large number of Leaders “went the extra mile” to continue Scouting for young people and thanked them for their great effort.

9

Essex International Scout and Guide Jamboree

After the sad cancellation of the 2020 event due to the global pandemic the organizing team worked tirelessly to ensure all participant payments were fully refunded within a matter of a few months. Some non-refundable deposits were lost but in many cases refunds where negotiated with key contractors. Historic event reserves were however lost and funds sought from the Scout and Guides Counties to cover the shortfall.

We are indebted to the volunteer team especially the finance and registration teams who processed all the refunds and dealt with all the inquiries arising from the cancellation in a quick and efficient manner. Feedback received following the cancellation was very positive and leaders and volunteers were grateful for the early notice and the ease of the refund process.

The Scout and Guide Counties have asked Paul Walker and Karen Packer to lead a feasibility team which is now drawing up plans for the next event, expected to be held in 2024, albeit this remains subject to a considerable amount of ongoing uncertainty as Scouting, Guiding and the Country emerge from the pandemic and the running of large-scale events.

Due to COVID 19 the County Headquarters and Training Centre at Thriftwood was closed for most of 2020-21 and unable to be used. The financial aspect of this will be covered in the County Treasurer’s report.

Despite this our team of volunteers, known as C.H.A.P.S. carried out essential maintenance work on the Buildings when they were able, to ensure they did not deteriorate despite not being used.

The C.H.A.P.S. Team is a small group of volunteers who look after the maintenance of the County HQ and Training Centre complex at the Thriftwood Campsite, Brentwood. Currently there are thirteen permanent members led by Bill Marshall and we have to register the loss of Norman Sharpe during the year to the virus. Despite the Covid 19 pandemic a small group of the team have managed to get into the HQ as and when allowed, to undertake work.

10

In the past year the team gave 835 hours of service and completed over 102 pieces of work. A lot of their usual ‘keep it tidy’ work has been on hold as they dealt with finishing off the upgrade to the Main Hall gents’ toilets and completing the refurbishment of the Main Hall ladies’ toilets (see photos).

Ladies’ restroom before Ladies restroom after

The team have dealt with a number of electrical items as well as various safety issues, together with a few items arising following completion of an internal fire safety survey, with all either having been dealt with or are in hand.

The next major piece of work that the team have started is the conversion of The Snug and the back end of the Training Store into a County Heritage Centre. The back end of the Training Store is to become a proper Archive and The Snug will become the museum and research centre with access direct from the car park. A large part of this is a longer-term project but is hoped that the Archive & Museum will be completed in the coming year. The County have a current archive and museum housed above the kitchen but the archive is not readily accessible due to it being squashed under the eaves and the museum is not accessible to outsiders whenever the building is being used by others.

The new venue will allow us to look after our historic material much better and make access to everything much easier, enabling us to educate our Young People on Scouting’s past in Essex and how we have changed as a progressive modern movement. It will also act as a resource for Scout Groups and Districts to research their early years. Rehousing of the County Heritage Centre has been generously sponsored by Malcolm Treacher.

A new County Scout Active Support Team has been formed to look after the Heritage Centre and currently has nine members led by Bill Marshall (Deputy County Archivist); with Irene Fisher as his Deputy and Malcolm Treacher (County Archivist) as Adviser. We are all looking forward to a much better 2021

Once again our thanks must go to Bill Marshall and the C.H.A.P.S. team for all they do on a Voluntary basis at the County Headquarters & Training Centre.

11

County Grants Board

The role of the County Grants Board, which is a part of the Finance sub-Committee, is to distribute small grants to Groups and Districts seeking financial support. Grants are used for a variety of purposes. The most common are start-up grants, support for building work (which includes major repairs and new build), as well as replacement of kit used for adventurous activities. There is also a small amount of money available to support Special Needs activities.

All grants have one key objective, which is to enhance the benefits that Scouting brings to young people in Essex.

Monies available to the Grants Board are received from The Norman Garon Trust, the County Building Fund (CBF) and the Special Needs Fund (SNF). The CBF is funded from County Membership fees and the SNF from donations received.

Over the past year there has been only one start-up grant paid out, for a new Beaver Scout Colony. Other grants have been paid out for two new buildings and three for renovations projects as well as support for a van and archery equipment totalling over £36.5K, with commitments to pay nearly £10K. No applications were received for Special Need support during the year.

In addition to its normal activities this year, the Grants Board were asked to assist the Essex Council for Voluntary Youth Services distribute a total of just over £19K donated by local councils to 83 Scout Groups to assist them with the purchase of Covid 19 related equipment as they come out of lockdown. The County Grants Board have therefore distributed approximately £72.1K during the year from the funds listed to local Scout Groups and Districts in Essex.

Essex County Equipment Store and Events Team

This year the stores have been closed due to Covid 19 and cancellation of events that we usually support. As a result, we have made a loss due to being unable to rent out equipment for events. Having said that, the stores team have played their part in supporting the Covid 19 Vaccination Program by lending shelters (pop up tents) for people queuing.

Our thanks go to Will Burrage and his team for their ongoing management of the County Store and equipment.

12

The majority of the year has been dominated by the site closure due to the global pandemic. The site closed in March 2020 with no immediate prospect of reopening. The staff were furloughed and the site closed down. The management committee worked to reduce costs as much as possible, with many differing outcomes reviewed and discussed.

The Government’s Covid Grants were successfully applied for and received, which have been vital to supporting the site and reducing the financial impact of closure. Over the year several staff left having found other work and several were made redundant, as the reality of the continued uncertainty and financial constraints was felt.

Following completion of a comprehensive set of Risk Assessments and development of Covid protocols, in line with national Scouting guidelines, the site re-opened on a limited basis in August. This saw the site used for public family camping and the provision of limited activity packages. The demand for the site was encouraging but difficult to service due to staffing numbers and continued uncertainty over future lockdowns. Sadly the site was forced to close again later in the year, due to the third National lockdown.

In early 2021 a roadmap was agreed in expectation of reopening. This included a review of safety and compliance matters, risk assessments, staffing and volunteer resources. Recruitment was undertaken to source two new staff members to start in May. This also identified a range of works that required attention including electrical, fire, tree and gas safety upgrades. On the back of this it was decided to use the opportunity of the site being closed to upgrade the kitchens and showers in Tinley and Leaman. Essential maintenance work has also been undertaken to the high ropes and climbing tower.

Leaman’s upgraded kitchen Leaman’s upgraded toilets

13

Early 2021 also saw the creation of the Skreens Maintenance, Activity & Repair Team (SMART) Active Support Unit within which the volunteer team now sit. This team provide valuable support to the site across a wide range of tasks including IT, grass cutting, practical, technical and management input. The team continue to seek further volunteer support for this beautiful corner of Essex.

2021 sees 50 years of Scouting activities at Skreens Park. A badge competition has been run but celebrations have been muted by the continued financial, as well as practical constraints on the staff and volunteer resources. Plans are however in place to fully celebrate this milestone later in 2021 if permitted.

2020/21 will be remembered worldwide for the pandemic and for Skreens we will recall the year it was the sheep that enjoyed the park more than any young people, the significant impact on staffing and finances but also the year many volunteers stepped up and engaged on a completely different level. Every month saw twists and turns with lengthy discussions over multiple options and often the decision having to be changed or undone at short notice as the national picture chopped and changed.

We are an inclusive organisation.

The trajectory for the remainder of 2021 looks positive, but all decisions maintain an element of caution as we emerge from the pandemic. Two further staff have been taken on to help fulfil the very full booking commitments, which will result in a very busy year, provided we do not suffer any further lockdowns or setbacks.

Essex Scouts are indebted to the site staff for stoically coping with the uncertainty over their jobs, concerns about their own health and the site. Indeed Pat, Mikey and Ollie continue to dig deep as we juggle budgets with a very strong demand from Scouts, Guides, Schools and the public who are all eager to reengage with the great outdoors and adventurous activities the site provides.

14

A huge thank you also goes to the volunteer management team including Jim Freake, Stuart Little, Del Hales & Pete Murray who, led by Paul Walker, have guided the site through the last 12 months. The volunteer commitment grew exponentially overnight and bought with it extremely challenging circumstances, tough decisions and many difficult conversations. The committee as a whole have shown, during this most challenging of years, a steadfast commitment to our Scouting values.

The team look forward to welcoming Scouts, Guide, young people and families back to the site as we begin to emerge from the uncertainty surrounding the pandemic.

50 years of Scouting at Skreens (A brief history of the site)

The site was originally purchased in 1926 by Canon Samuel Tinley with a consortium for use as a holiday campsite for the parish families of St Luke’s Victoria Docks in the east end of London. The land was part of the Skreens Park Estate being sold off in plots as part of the disposal of the original Skreens Park Manor, with the Manor House demolished.

The site consisted of 50 acres with a lake and some out buildings. The Canon added a larger timber bunkhouse and a simple ‘earth’ closet.

St Luke families used the site through to the early 1950’s and on his retirement the Canon offered the site for the use of Scouts and Guides, who mainly held an annual county camp for special needs Scouts and Guides.

The deeds to the site were formally handed over in June 1970 during the annual Agoonex camp by Commander Delvin to David Papillion CC, David Evans DCC and Mrs Lyon CC for Guiding Essex West. Since its purchase the site has been the jewel in the crown of Essex Scouting. Many thousands of young people will have experienced camping, activities and the great outdoors.

The site has evolved proving popular for school and youth groups with full time staff employed to deliver activities at the site, strongly managed and supported by a dedicated volunteer crew.

15

A Fifty-Year Time Line

1970 Site handed to Essex Scouts

1971 first site warden

1972 new toilet block

1979 ex-army hut erected known as Leaman

1981 The Warren, the shop and the climbing tower erected

1989 Crew quarters erected

1990 Tinley roof replaced

1992 Wet weather barn erected

1993 Fire destroys Tinley

1994 New Tinley opened by Chief Scout

2000 Chapel renovated; Millennium wood planted

2003 Leaman opened by the Chief Scout

2004 Full time warden appointed

2005 Climbing tower opened

2006 New toilet and shower block opened

2007 Centenary of Scouting Sunrise Ceremony & Sensory gardens opened

2008 Last Essex Experience held

2010 Access drive purchased, road surfaced and new water main installed

2014 Skreens House (staff accommodation) opened

2019 Linear, Low, High and Wheelchair ropes courses funded by the Provincial Grand Lodge of Essex Freemasons

2020 HRH The Duke of Kent visits the site

THANK YOU

Scouting across Essex County has stepped up during the year in the face of unprecedented conditions, with the thousands of adult volunteers and administrators selflessly spending numerous hours and resources to continue providing exciting programmes and activities week after week for the benefit of our young people, albeit having to adapt to doing this virtually. In addition, a large number of our volunteer Leaders as well as Young People undertook numerous activities to support their neighbours and local communities and ensure that everyone was kept safe and well. It is the ongoing and committed support of our volunteers that ensures Essex Scouting continues to be the success it is and the County Executive Committee members would like to place on record their thanks and admiration for everything they do.

The next year will see the County working to recover from the impact of the pandemic, with their being a focus on the need to recruit more volunteers to work with our young people – there are people out there who, if asked, would be willing to help, so why not pop the question !

Essex continues to be one of the largest Scout Counties in the country, which is down to the hard work and dedication of our volunteers, our greatest asset – WELL DONE AND THANK YOU ALL !

Paul J Stennett County Chairman June 2021

16

Report of the County Treasurer

It gives me great pleasure to present the accounts of the Essex County Scout Council for 2020/2021. During the year there was a surplus on the General Fund of £47k, which has increased our general reserves to £225k. This is more than sufficient to cover one year’s expenditure and any contingencies arising during a year. The Executive continues to monitor the reserves on an on-going basis as outlined in the reserves policy below. In anticipation of this, the County’s annual subscription for 2021/2022 has been reduced by £1 on the 2020/2021 subscription, to £3, and a deficit budget for 2021/22 has been agreed.

The budget for 2020/2021 was set to achieve a deficit of £22k for the year on the General Fund. This was to reduce the brought forward reserves on the General Fund in line with the Reserves Policy. However, with the effect of Covid and the lockdowns on Essex Scouting, the budget was revised to a surplus of £1k. In the event, the actual outcome came in at a surplus of £47k. The main reason for this was that we received Business Interruption Grants from Brentwood Council of £40k in respect of the County Headquarters & Training Complex at Thriftwood. To offset this income, with the slowdown of Scouting in general, expenses were less than budgeted.

Skreens Park, which was closed for the year, made a deficit of £70k against a budgeted deficit of £16k. The budget had been agreed as a deficit in order to continue a programme of refurbishment and development. The staff were put on to the Government Furlough scheme at the beginning of lockdown in April 2020 and during the year 6 of the staff left, leaving Pat Bailey, the Centre Manager, and 2 staff, as at March 2021. With the closure of the site and cancellation of camps, income was reduced, and refunds given/deposits carried forward. The deficit for the year includes accruals for deposits (future camping and activities) of £44k, fencing for the high ropes course of £13k and expenses of £7k. Business Interruption Grants totalling £40k were received from Chelmsford Council along with Furlough receipts of £62k from HMRC. During the year, some refurbishment and renovation work was able to take place.

The other Designated Funds continue to make funds available for the benefit of Essex Scouting generally. During the year, the Grants Board approved grants of nearly £17k. Details of all these grants can be found in notes 8 to 11 and note 20.

The various donations received during the past year, are shown in note 4, and are very gratefully acknowledged.

With the Covid-19 ‘lockdown’ and curtailment of all Scouting activities from 23rd March 2020, all County events were either cancelled or postponed, notably, the closing of Skreens Park and cancellation of the Essex International Jamboree. The cost of cancelling the Jamboree was £117k of which 50% (£59k) is borne by Essex Scouts (see note 12). Planned activities for 2020 were also cancelled and new ones such as a ‘Virtual Camp’ replaced them. An accrual of £5k to cover the cost of cancellations was accounted in March 2020. The outturn of these activities can be seen in note 17.

Details of the accounts, notes and Auditor’s Report are set out elsewhere in this document.

17

A full review of the County’s finances is being undertaken, to see the effect of the pandemic on our financial position and our ability to fulfil our obligations going forward. The 2021 County Census is also included with the main accounts for information.

On behalf of the Executive Committee, I would like to thank everyone who has supported the County in the past year. Personally, I would like to thank our Chairman, Paul Stennett, and my assistant Jean Cunningham for all their support, without them my job would have been impossible.

Reserves Policy

Reserves represent that part of the Charity’s Unrestricted Funds that are freely available to spend and enable the County Executive to fulfil its overall responsibilities. Whilst these responsibilities are mainly ‘what ifs’, the reserves should be sufficient to cover most eventualities and enable the County to operate on an ongoing basis and cover any contingencies should they arise. The Trustees agreed that we are not looking to increase the level of reserves above their current level, with an absolute minimum figure of £100k being deemed sufficient to enable the County to operate on an ongoing basis. The level of Reserves may be varied by the Executive Committee if it identifies a longer-term project in which it might wish to invest, that seeks to further the objectives of Essex Scouting.

The Capital Development Fund will be used, principally, to finance new developments at Skreens Park Activity Centre, although other projects across the County can be considered, when identified. Other earmarked reserves are maintained at a level to enable the specific objectives to be carried out.

Reserves will always be held as liquid assets in accounts regulated by appropriate banking institutions and governed as part of the investment policy.

The Trustees monitor the level of reserves on a regular basis.

Risk Assessment Policy

The Trustees and Commissioners are committed to conducting its undertaking in a manner that protects the health and safety of its employees, members, contractors and the public. In addition to complying strictly with the health and safety measures required by legislation, it is the Council’s policy to promote and take all reasonably practicable steps to safeguard the health, safety and welfare of its employees, members and others who may be affected by its actions.

To meet the requirements of this policy the Trustees and Commissioners will work with all employees, volunteer leaders and other relevant parties to strive for continuous improvement in health and safety performance. They will operate an integrated, structured and documented system of management control over all its operations. This system of control commits the Executive Committee to:

• The undertaking of appropriate reviews and assessments of its operations and undertakings to measure progress, manage risk, and ensure compliance with this policy and that of the Scout Association.

18

To achieve this, the Executive Committee will work within the policies and procedures as laid down by the Scout Association and encourage and support all Districts in so doing. The Commissioners will provide information to, and ensure appropriate consultation with, county employees and volunteer leaders on matters relevant to this policy.

Prime responsibility for these matters lies with the Trustees and the County Commissioner and his Team; all other employees and volunteer leaders equally have responsibility for matters within their control. They have a duty to ensure that health and safety issues are given the fullest consideration at all times, and for providing a safe and healthy working environment for their employees and members.

In addition, all employees and members have a responsibility to themselves and others for the safety and prevention of ill health at work. We must all work together in the spirit of participation and cooperation to ensure the success of this Policy.

Peter Murray ACMA County Treasurer

19

STATEMENT OF FINANCIAL ACTIVITIES CONSOLIDATED SUMMARY 2020121 Generil Desmjnote IA*I• A4)(e 21 Total 201Y20 Income from Donations and Grants CharitaL4e actiwties Other trading actmties Investments 8ank interest 43.571 79.091 192.726 236.297 2.358 81,449 515 515 532 790 41, 135 911.481 22.629 t,665 19AO 13 258 Total 5ncome 122,920 196,131 319.051 916,910 Ex￿ndIt￿r& on Chanta14e aetiwtiès Other troéing actMtie$ 75.808 234.693 310,501 1.071 1.071 945.031 17.961 13 Total expendlture 75.808 235.164 311.512 962.992 N8t 1ncomèll8x￿ndIt￿f•l rewurc88 ￿fOr• tranil•rs 47,112 139,633 7,479 13,918 Roconclllatlon of Fund$: Tothl Funds broughi forward 178.230 377.345 555,575 541,65T Tothl Fundj carrl•d forward 225,342 337,712 563,054 555.575 20

These financial statements were approved by the Trustees on 15th, July 2021 and are signed on their behalf by:

Paul Stennett Peter Murray ACMA County Chairman County Treasurer

21

Statement of Cash Flows Total Funds 624.886 Prior Year 484.191 Note Not Cash Flows from Operatlng Activities Nel Gash provided by (used inl operating aGlivit Cash flov•B from investing activities: Purchase of woperty plant and equipment Nel cash provided by (u8e£l in) Investing act1￿lieS Chango tn Gash and cash ￿u1v81￿1S in the r8pt)rttng pgntx Cash and cash equNalents at the beginning of the reporting poriod Cash and cash 8quftvalents at the end ol th& rgportftng pgnod 1624.8861 1.323.292 698.406 484.191 839.101 1.323.292 Reconciliation In net movomant in lund8 to not cash flow from operating activities Nel movement in funds lof fgporting penod {as p&r th& slalemenl ol reporting activili8sJ Adjustments for.. Purchase of F4anl and equipment Ilncreasevdecrease in stocks Ilncreas6Vd6crease in debtors Increaselldecreasel in creditors Nel Gash Provided by operaltng achvtlffes 7,479 13.918 SOFA 1.Q71 161.779 795.215 624.886 11.2731 1187.0641 658.610 484.191 Analy•ls ol ¢a$h and cth$h equlvalents Cash In hand Tolgl Gash and Gash equiv8lents 698.406 698 406 1.323.292 1 323.292 22

NOTES TO THE ACCOUNTS

1.Accounting policies

23. Related Parties

23

1. Accounting policies

(i) Basis of preparation

These accounts are prepared under the historic cost convention and, other than disclosed in (iv) below, in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS102) and the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ applicable to charities preparing their accounts in accordance with the FRS102 issued on 16th July 2014.

The accounts relate to the activities of the Essex County Scout Council and do not include the accounts of any of its individual Scout Groups or Districts within the County, each of which are set up as stand-alone charities.

The Charity constitutes a public benefit entity as defined by FRS102. Reclassification of prior year amounts. See Note 1(iv) below for details of prior year restatements.

(ii) Income

All incoming resources are included in the SOFA (Statement of Financial Activities) when the charity is legally entitled to the income, receipt is considered probable, and the amount can be reliably measured. Annual subscriptions received in respect of the following year and income for events in a future period is treated as deferred income (receipts in advance).

(iii) Expenditure

All expenditure, including irrecoverable VAT, is included as arising and on an accruals basis. All costs, other than governance costs, are directly attributable to specific activities.

(iv) Fixed assets – note 5

Tangible assets are divided into two categories:

- Freehold and leasehold land and buildings

- Equipment

The costs of equipment are written off and expensed in the year of acquisition and not held as assets in the balance sheet. All other fixed asset additions, whilst treated as an expense in the year of acquisition, are carried in the balance sheet at historic cost and the benefit recorded in the Capital Financing Reserve. On this basis no depreciation is provided.

The Trustees consider this conservative treatment to be appropriate for the charity as it is in line with the treatment of assets in the public sector.

The Trustees have conducted an impairment review and consider that the current value of the buildings is in excess of cost. Latest insured values are shown in note 5.

24

A new access road was built at Skreens Park in 2012 and the costs were written off as an expense in that year. No addition was made to the fixed assets or Capital Financing Reserve in respect of the costs incurred. The Trustees consider the cost of purchasing the land for the access road should be held as an asset in the balance sheet and accordingly a prior year adjustment has been made resulting in fixed assets and the Capital Financing Reserve being increased by £120,000 at 31 March 2020.

(v) Stocks – note 13

Stocks held at Skreens Park are valued at cost.

(vi) Fund accounting

The General County Fund is an unrestricted fund, which is available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity.

Details of the nature and purpose of the designated funds are set out in note 20. Restricted Funds are subjected to restrictions on their expenditure imposed by the donor. The Trustees do not consider any such funds were held during the year.

2. Analysis of expenditure

The high expenditure in 2020 in the Youth Programme Budget reflects the expenses incurred in connection with the World Scout Jamboree which took place in July & August 2019 in the USA. See Note 17.

25

3. Analysis of governance costs

The governance costs have been allocated based on gross expenditure of the activities. The total fees payable to the auditor amount to £6,600 in respect of audit services (2019/20 - £6,300). £1,000 of the fees are payable by the Essex International Jamboree, with the balance relating to the cost of auditing the County accounts only.

26

4. Donations and legacies

The following donations were received during the year.

We gratefully acknowledge the receipt of the above donations and thank the donors for their support of Essex Scouting.

The above includes those grants given by Central and Local Governments in line with the covid regulations.

27

5. Fixed assets

St Luke’s Camp Site, Skreens Park, Roxwell is a freehold property (52 acres and 3-acre lake) acquired in 1971. The historic value of the site and buildings is £945,849. Thriftwood County Headquarters and Training Complex is a leasehold property (peppercorn rent) of 6 acres built in 1966 at a cost of £19,170 (99-year lease). The buildings at the two sites are currently insured for £4,010,248. The current value of equipment, vehicles and stocks for insurance purposes is £415,542. An analysis of the fixed assets is set out below.

28

6. Cash

The reduction in cash held reflects the loss suffered by the Essex International Jamboree £117,396 and the 2021/22 Annual Subscription, £403,524, which was paid to Headquarters in March 2021. The 2020/21 Annual Subscription of £447,450 was paid over to Headquarters in April 2020.

29

7. Receipts in advance

Receipts in advance are as follows:

Annual subscriptions relate to the 2021/22 year, £403,524 was paid to Headquarters during March 2021 (note 16). The amount relating to Girlguiding Essex is in relation to the Essex International Jamboree and is held on behalf of the three Essex Guide Counties. The cancelation of the 2020 Jamboree and the resulting loss has pushed the reserves into deficit. These are now shown within debtors on the balance sheet. (Also, see note 12.) The other amounts relate to monies received in advance for particular events.

8.Capital Development Fund

The Capital Development Fund is a Designated Fund, used, principally, to finance new developments at Skreens Park Activity Centre. During 2020/21, no grants were made. However, the Fund benefited from a donation from the Norman Garon Trust of £70,000 for which we are most grateful.

9.Norman Garon Grants Fund

The Essex County Scout Council Grants Board administers funds made available annually by the Norman Garon Trust. The Grants Board considers applications from Scout Groups and Districts for financial assistance towards new buildings, repairs, equipment and new group or section start-ups. The Fund benefited from a donation from the Norman Garon Trust of £20,000. The following grants were made during 2020/21:

30

10. Building Grants Fund

The Building Fund is financed by a 40p per head levy on the membership fee. The Grants Board considers applications from Scout Groups and Districts for financial assistance towards building projects. The following grants were made during 2020/21:

11. Special Needs Fund

The Special Needs Fund is financed by bequests and donations. The Grants Board considers applications for any purpose that will enhance the scouting experience for those with special needs.

No grants were made during 2020/21 (2019/20 £nil)

31

12. Activity Teams

An analysis of the income and expenditure during 2020/21 of the activity teams, including joint ventures, is set out below. Each of these activities has a separate designated fund. The County Activity Teams' accounts are separately managed and examined.

The Joint Venture funds shown above, are Essex County Scout’s share of the overall available funds. The share of funds held on behalf of the three Essex Guide Counties are shown within debtors.

In March 2020, the decision was made in the light of the Covid-19 virus, to cancel the Essex International Jamboree. Participants’ money was repaid in April 2020. The loss by cancelling the Jamboree was £117,396, of which 50% is shown above. The other 50% has been borne by the 3 Guide Counties of Essex (see note 7). It has been decided that rather than carry the event forward to 2021, the next Essex International Jamboree will be held in 2024.

32

13. Skreens Park Activity Centre

A sub-Committee of the County Executive manages the Skreens Park Activity Centre. A separate fund is maintained for its financial activities, other than major capital expenditure, which is financed from the Capital Development Fund. The closing balance on the Activity Centre Fund was a deficit of £16,794 (surplus of £53,487 in 2019/20). With the advent of ‘lockdown’ from Monday 23rd March 2020, the site was closed and all bar one of the staff (8) were put on the Government’s furlough scheme. The one remaining on payroll acting as caretaker. The site has remained closed until April 2021. Six of the staff left during the year. Grants under the Governments lockdown arrangements totalling £40,137 have been received. Essential maintenance and upgrade work has been carried out by volunteer staff.

The loss in the shop (below) was due to the disposal of out-of-date items.

33

14. Employees’ Remuneration

At 31st March 2020, Essex County Scout Council employed 9 full time staff at Skreens Park Activity Centre, the Centre Operations Manager, Programme Co-ordinator and seven activity instructors. With the advent of ‘lockdown’ from Monday 23rd March 2020, the site was closed and all bar one of the staff were put on the Government’s furlough scheme.

At 31st March 2021 there were 3 staff who remain on flexible furlough, whilst working parttime.

No Trustee received any remuneration. No employee received benefits of more than £60,000 during the year.

A Local Development Officer is employed by The Scout Association on behalf of East of England Scout Region, to support the growth of Scouting, with this being the third year of a three-year project. Essex County Scouts is contracted to contribute £5,000 p.a. towards the overall costs, which are shared by the three participating Scout Counties within the Region. With the advent of lockdown, the LDO was put on the Government Furlough Scheme. Headquarters have informed us that no costs under the contract were payable in 2020/21 and no further costs would be forthcoming. (Note 19).

15.Trustees’ expenses

Two of the Essex County Scout Council Trustees were reimbursed travel expenses totalling £180. (Six Trustees received £1,089 in 2019/20).

34

16. Headquarters subscriptions

During the financial year Essex County Scout Council received the 2021/22 annual subscriptions in advance from Districts for onward transmission to Scout Headquarters. These transactions are not reflected in the SOFA. Details are shown below.

17. County activities

An analysis of the income and expenditure of activities, financed through the General County Fund, is set out below:

The planned activities for 2020/21 were cancelled. Only virtual activities took place. No County activities have been planned for 2021/22. A contingency provision of £5,000 set up in March 2020 has been used to cover any costs incurred as a result of cancellations.

35

18. Summary Revenue Account

Adult training is funded by a £1 levy, included within the annual subscription, which enables training to be free at the point of delivery.

36

  1. General County Fund GENERAL COUNTY FUND 2020121 Sub Local Adu COu￿ty sth 201￿0 181 Adthtstr4lhin OTfttr C4ThgresDurce& frllffl oDn&t￿n￿￿91c￿$S Iram 43NI Sumuipthin Tr•iDin9fMs 68.900 19,186 19.116 Y29.684 43.339 100 358 Y.SJ5 19,IB6 79ml 143,744 EKp•ndrtur• on turt• PIy4Trd Nlctslts 11,402 9•4003 0,106 Rjies 243 $7 $,937 Tr•￿￿9•￿P•nHI 6,7 251 772 2,4 10,352 21,2J2 Gw•rw¢•¢o•t• Trav•￿90pln￿l Ofntt• •xPIfiI• C4MpJnub3Tr1t•iffl 3.25 1.352 6.800 Acc4)un￿g￿l￿￿ A￿1 ¢300 c4ntWEDceeXpe￿ ADnuil repurtiTrOAQ Ab¥et¥olwEIE 2Q.7 ToLiloxpofflanur• 2iJ32 Wetlnrorne4ew?nthureYMel Fund• 19,T12 (uio Iz April InJJo 37

Prior Year Comparative: General County Fund 2019/20

38

20. Designated Funds

Notes 8 to 11 provide details of the significant designated funds.

The Special Needs Fund is used to finance activities for Scouts with special needs.

The Memorial Fund was established in 2010/11, following the receipt of 2 substantial legacies. In 2016/17, £190,000 was received as a legacy from the late Laurie Pears’ estate. In 2018/19, £89,467 was put towards the low and disabled ropes courses.

The Essex International Jamboree Fund is used to finance the Jamboree held jointly with the three Guide Counties of Essex, every four years. The above represents the Essex County Scout Council share of the funds carried forward from previous events.

39

Prior Year Comparative: Designated Funds 2019/20

40

21. Analysis of Net Assets

The table below sets out the analysis of net assets split between Designated funds and other Unrestricted funds.

Prior Year Comparative: Net Assets 2019/20

41

22. Pension costs

Government legislation requires all employees to be eligible for workplace pensions from 2017, with the County’s in-house pensions scheme established from 1st April 2017. The County contributes 3% and the employees 5%. The County Scheme is administered by Smart Pensions (see note 14).

23. Related Parties

The Trustees have donated £66 (2019/20 £205) to the Charity without conditions, see note 4.

Two of the Trustees are also Trustees of the Norman Garon Trust (registered charity 1120656) which donated £90,000 to the Essex County Scout Council during the year.

During the year the charity paid Masons Audit Ltd £1,050 (2019/20 £672) for payroll services. R. Bye is a Trustee of the charity and a director of Masons Audit Ltd.

During the year £1,362 (2019/20 £1,762) was paid to Fortinbras HR Solutions Ltd, for HR services. Chris Dear (Trustee) is a 50% shareholder of this company.

42

Report of the Independent Auditor

Independent Auditor’s Report to the Trustees of Essex County Scout Council

Opinion

We have audited the financial statements of Essex County Scout Council (the ‘charity’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the cash flow statement and notes to the financial statements, including a summary of significant accounting policies.The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republicof Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

·give a true and fair view of the state of the charity’s affairs as at 31 March 2021, and of its incoming resources and application of resources, for the year then ended;

·have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

·have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

43

Other information

The other information comprises the information included in the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the trustees’ report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

·the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or

·sufficient accounting records have not been kept; or

·the financial statements are not in agreement with the accounting records; or

·we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 4, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

44

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

· to assess the susceptibility of the company’s financial statements to material misstatement, we made enquiries of management as to their knowledge of actual or suspected fraud and considered the internal controls in place to mitigate the risks of fraud and non compliance with laws and regulations.

· to assess compliance with applicable laws and regulations we designed procedures which included but were not limited to agreeing financial statement disclosures to underlying supporting documentation, reviewing minutes of meetings of those charged with governance and enquiring of management as to actual and potential litigation claims.

· to address the risk of fraud through management bias and override of controls, we performed analytical procedures to identify any unusual or unexpected relationships and tested journal entries to identify unusual transactions.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

·Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

·Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity’s internal control.

45

·Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

·Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence

obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

·Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Edmund Carr LLP 146 New London Road

Statutory Auditor Chelmsford

Essex CM2 0AW 19th July 2021

Edmund Carr LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

46

ffn ￿m￿M p4 rn￿rn r4 o ￿ o M o o) o ￿ o pl m o m * 000 47

Scouts ssex