# Charity Number: 302097 ## Annual General Meeting Tuesday 13th, September 2022 7.15pm Chelmsford High School for Girls, Broomfield Road, Chelmsford CM1 1RW |Contents|| |---|---| |Charity Details|3| |Trustees Report|4| |Report of the County Treasurer|16| |Statement of Accounts|19| |Auditors Report|41| |Annual Census|46| 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 (until 11/1/22) G Courtauld OBE, DL R A Bye County Commissioner (w.e.f. 11/6/22) L A Jordan, DL P W Murray, County Treasurer J C Bailey A Maclachlan, County Secretary Miss A Sturgeon, County Youth Commissioner 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 L Crane 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 M Falder Chelmsford CM2 0AW Insurance Brokers Co-opted Trustees Merenda & Co Ltd T Humphries 34 Ness Road Shoeburyness Essex SS2 9DF Charity Registration No Contact Address 302097 County Secretary 11 Markland Drive Scout Association No. Maldon 117 Essex CM9 6UD secretary@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 Covid-19 impacted our Movement in many ways, including implementation of The Scout Association’s Skills for Life strategy. As a result, roll-out of the strategy has been extended through to 2025, although the building blocks for the transformation are in place and our Vision remains the same. Our Vision By 2025 we'll have prepared more young people with Skills for Life, supported by amazing leaders delivering an inspiring programme. We'll be growing, more inclusive, shaped by young people and making a bigger impact in our communities. ## Our Mission Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society. ## Our Values - **Integrity** – We act with integrity; we are honest; trustworthy and loyal. - **Respect** - We have self-respect and respect for others. - **Care** – We support others and take care of the world in which we live. - **Belief** – We explore our faiths, beliefs and attitudes. - **Co-operation** – We make a positive difference: we co-operate with others and make friends. ## Our Goal Our aim is to build on the success of the previous plan: to continue to grow, become more inclusive, to be shaped by young people and to make a bigger impact in our communities. With introduction of the new Squirrels section, Essex Scouting is open to all young people between the ages of 4 and 25 years of age regardless of background, ethnic origin, nationality, race, gender, marital status or sexual orientation, mental or physical ability, political or religious belief. The Scout County comprises of 20 Districts, one of which is devoted purely to Sailing. Within the remaining 19 Districts there are 247 Scouts Groups with a total of c4,500 Adult volunteers delivering quality Scouting. The Trustees are acutely aware of the sterling work the Leaders and Administrators across the County perform and their generosity in giving their spare time to which a sincere ‘thank you’ seems hardly enough praise to our most valuable asset. The County Executive remains committed to continuing growth of the membership where recruitment and retention of Adult volunteers in Groups and Districts is of paramount importance. To this end, the County Executive provides resources to support the Groups/District’s Adult volunteers and Administrators. We have seen a number of occasions where the Adult volunteers have been recognised within the community for their work with young people. 4 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 4 - 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. ## 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 County Trustees are shown on page 3. 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 Training Team or e-learning packages from The Scout Association website. The County Executive Committee promotes Trustees 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 and 18-25 year olds also represented on the various County Executive sub-committees. 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. As in previous years, the County Executive Committee met 5 times by a mixture of face to face and Zoom meetings. 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 c150 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 principal sources of the Scout Council’s income are membership subscriptions, fees paid by members for activities, together with grants and donations from public bodies, trusts and individuals. 5 The County Executive Committee remains focused and fully committed to Safety and Safeguarding with processes in place to monitor compliance with mandatory training for all Adults throughout the County. We have a Health & Safety Professional in the Team who has compiled a comprehensive H&S document as well as providing practical help and guidance to the Groups and Districts around the County. ## 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. 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 pages 16 and 17). ## 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.** 6 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 reserves on a regular basis. ## Achievements and Performance ## Review of the Year July 2021 saw the start of a phased relaxation of Covid-19 restrictions and with it the gradual return to face to face meetings held by Groups. The pandemic had a huge impact on day to day Scouting across the County, with the majority of Group Sections managing to meet online, although there were some Sections where this was not possible for various reasons, with the result that those young people affected were not able to meet with their friends.The January 2021 Census showed a reduction of 4,491 Young People across Essex Scouts from January 2020. Naturally this was of great concern and, with the recommencement of face to face meetings, the January 2022 Census was eagerly awaited so we could gauge the rate of recovery. In keeping with national statistics, Essex fared well and the data showed an increase of around 12%. Adult Leader numbers remain a challenge and to address this, a new recruitment drive has been instigated and supported by a new recruitment package or “tool kit” designed for presentations at public events. Each of the four tool kits, which are available to Groups/Districts around the County, comprises of a large ‘Bring your Skills to Scouts’ Gazebo, Feather Flags, Roller Banners and a ‘Bring your Skills to Scouts’ table cloth. During the year there was concerted effort, ahead of face to face meetings recommencing, to ensure that all leaders were compliant in terms of completing their mandatory training, in particular Safety and Safeguarding and the Trustees thank all involved in ensuring compliance. Particular thanks go to the County Safe Scouting team for producing regular reports for the whole County, which were used to focus effort. Our spreadsheet templates have been shared with other Counties within the East of England Region, to assist them with managing and monitoring their compliance. As we drive forward our Skills for Life Strategy through to 2025, the Scouts are embarking on a positive and engaging period of change. We want to continue offering high quality, safe and engaging programmes to our c13,500 young people. In doing that, we must continue to be a vibrant, forwardthinking movement, adapting to the needs of our ever changing society. We want to reach more young people, be more diverse and make it easier than ever to volunteer for Scouts in Essex. In February 2022, we held a County Development Day, involving the County Executive Committee, together the Essex Senior Management Team and District Commissioners (known as ‘Team Essex’), to identify what we need to do to move Scouting in Essex forward. There was input not only from those attending on the day but also subsequently from those unable to attend, with this feedback used to inform the outcomes for inclusion in a full County Development Plan, including specific actions. 7 The following is summary of the issues it was agreed should be tackled in the short-term: - Create and share a Vision Statement for Essex Scouts. Following the feedback from the day this has been agreed as: across the County.” Support Groups and Districts with Adult recruitment - Improve Communications and make them more targeted i.e. “Right message to the right people!” Provide support for District Youth Commissioners Provide ways to give Essex Scout volunteers the recognition they deserve As part of The Scout Association’s Skills for Life strategy, one of the key aims is to improve the volunteer experience at Scouts, so that we can attract and retain more volunteers. Plans are afoot nationally to improve the Volunteer experience, in terms of how we welcome and train new volunteers, how we get things done and also looking at our roles and structures. This is a 2023 delivery project but we need to use 2022 to prepare for change. To enable Essex to support the roll-out of these changes over the next three years, James Hopkins has been appointed as the County’s Transformation Lead. In January 2022, Richard Pattinson stepped down as County Commissioner, having completed nearly three years in the role. The Trustees would like to express their thanks to Richard for his management and support to the County during his tenure, which included the challenges brought by the Covid pandemic. Following completion of a comprehensive search process, Bob Bye was appointed as the new County Commissioner, with effect from the 1 June 2022, and we congratulate him on his appointment. Bob had already stood in as acting County Commissioner from 17th January 2022. ## Big Events are back! After 2 years without being able to run any large County Events, it’s pleasing to be able to report that plans are in place for an event to be run for each Section in 2022. March 2022 saw the return of large County Events with the County Backpack, the Scout Section Incident hike, held at Thorrington Scout Camp Site. The event involved Scouts walking with maps and writing route cards between 24 manned bases and completing a simple task to score points. Teams of 4-6 scouts entered in 2 categories ‘Experienced’ & ‘Novice’, with a third category of ‘Assisted’ (for the less experienced) which saw scouts walking with a Leader/Young Leader. 3 of the 24 bases were set up 8 in local Scout HQs and were cooking bases; to gain the Chief Scout Gold Award, a Scout needs to complete their Expedition Award, with one of the tasks being to cook a simple meal on a lightweight stove. In all, 500 Scouts, Leaders & Young Leaders took part in the event. Over the weekend 568 base visits were completed. 44 troops took part with 79 teams from all around the county. A great start, as we try to return to normal. Other big events planned for 2022 are: - **ESSEX WEEKEND** - An event open to families, friends and teams, which aims to bring all volunteers from across Essex Scouts together to experience new activities and socialise - **MEGA CAMP** – a multi-activity weekend for Cubs, with a Pirates theme - **EPIC** – an activity and adventure weekend for Scouts to try new things - **Explorers’ 20th Birthday Camp** - A County Camp to celebrate 20 years of Explorers - **BEAVERS IN TENT** S - An ‘Under The Sea Adventure’ themed weekend with activities and a chance for Beavers to meet new people, sleep in a tent and collect badges. - **COUNTY MARATHON** - A Hiking event for all Explorer Scouts, Network and Leaders in the Derbyshire hills. ## Essex International Jamboree After cancellation of the 2020 event the Jamboree Team was largely stood down, after it was decided not to try and run a scaled down event in 2022. However, Paul Walker and Karen Packer were asked to continue in their roles as Joint Jamboree Chiefs to consider the possible timing of a rearranged event, by preparing budgets and cash flow forecasts. Initial proposals were presented to the Trustees of Essex County Scouts and the three Guide Counties during 2020, from which it was agreed that the event should ideally run in 2024, in the same location and of a similar size and scale to the event run in 2016 and that proposed in 2020. A small feasibility team was formed and initial draft budgets were presented to the respective Trustees in early 2022. Agreement to continue planning was given, but without agreement to make longer term financial commitments beyond covering modest underlying costs of maintaining the website, stores etc in the interim. The feasibility team was further tasked with reporting back to the County's Trustees in September 2022, so that more detailed budgets and cash flow requirements can be reviewed and agreed before any substantial commitment to expenditure can be made. 9 Early indications are that there will be a substantial increase to the budget as a result of economic pressures which, unfortunately, will lead to an increase in the Jamboree fee. Given that the event now holds no cash reserves as a result of our decision to refund in full all participants fees for the cancelled 2020 event, ongoing financial support will be required from the Scout and Guide Trustees to ensure adequate funds are available to fund any future event in advance of income being received from Jamboree participants. The team aims to report to the County's as soon as possible so that the Trustees can consider the financial viability of running the 2024 event, affordability for participants and cash flow requirements. There remains a strong desire to see the event progress but the underlying benefit to Scouting and Guiding gained from this flagship event must be balanced against the underlying risks to the financial stability of the Scout and Guide Counties. ## Thriftwood County HQ and Training Centre Due to COVID 19 the Thriftwood County Headquarters and Training Centre Buildings complex was closed from March 2020 and gradually reopened during the latter part of 2021. It is pleasing to see that it is again being used for the youth of our County and not just for Scouts, with regular use also by nonScouting organisations and Schools. Our team of volunteers known as CHAPS were able to carry out essential maintenance work on the Buildings during the year, to ensure they are well maintained. In December 2021, the Team took over the whole complex for two weeks and undertook a total of 1,653 hours work, completing over 172 individual jobs. The work undertaken ranged from the removal of a substantial amount of Blue Tac from the walls of the main hall and sticking identity labels on and photographing assets for recording in the County Asset Register, with the largest piece of work being replacement of the windows on the veranda side of the main building with uPVC and double glazing (see before and after photographs below). 10 **In addition the team completed creation of the County Heritage Centre, with The Snug converted into a museum and research centre and the back end of the Training Store racked out into a proper archive. The County Heritage Team has continued to sort and catalogue our Heritage collections and County Archives, although a huge amount of cataloguing has yet to be done. This resource will be used 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.** **The number of hours that both Teams have completed in the last year is truly amazing with several thousand Volunteer hours completed and the Trustees cannot thank enough, Bill Marshall and the CHAPS/Heritage Teams for all they do on a Voluntary basis at Thriftwood. Thanks also go to Bob Bye as Chair of the Thriftwood (County Buildings) Management committee.** ## 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, with the most common being start-up grants, support for building work (which includes major repairs and new build), and replacement of kit used for adventurous activities. There is also a separate amount of money available to support applications for any purpose that will enhance the scouting experience for those with Special Needs. All grants have one key objective, which is to enhance the benefits that Scouting brings to young people in Essex. Over the past year there have been four start-up grants paid out, one for a Squirrel Drey, one for a new Beaver Scout Colony, one for a new Cub Scout Pack and one for a new Explorer Scout Unit. Grants have also been paid out to Groups and Campsites across the County for repairs to a High Ropes Course, building a new storage building, upgrading a car park and for the hire of a digger, totalling over £6,867, with commitments to pay totalling in excess of £15K. No grant requests were received during the year for Special Needs support. Last year, the County successfully applied for c£19K funding donated by local councils via the Essex Council for Voluntary Youth Services to assist Groups with the purchase of Covid 19 related equipment to enable them to return to face to face meetings. The Grants Board enabled the distribution of these monies to 83 Scout Groups across the County which had not received any other form of funding during the pandemic. 11 Monies available to the Grants Board are received from The Norman Garon Trust, the County Building Fund and the Special Needs Fund. The Norman Garon Trust makes available funds annually which are administered by the County Grants Board, the County Building Fund is funded from County Membership fees and the Special Needs Fund from donations received. ## Essex County Equipment Store and Events Team Based at Chignal St James, the team store, catalogue and maintain all of the County's Equipment. Items are available for hire, in the event that you have a need for specific equipment to support your local activity. The team makes equipment available by way of hire to commercial organisations, Schools and Scouting, including Scout Groups and Scout Jamborees run by other Counties. Over the last year as we came out of Covid the team have been supporting groups and events with equipment in the County, as well as continuing to provide equipment to local organisations to assist with roll-out of the Covid Vaccines. The stores team have also been cataloguing items for recording/updating on the County Asset Register, an exercise which should be completed by the end of 2022. The team are looking forward to another busy season, with equipment already booked out for various music events, section camps and jamborees. The County Executive Committee recognises the value of the work Will Burrage and his Team perform in managing the County Store and want to record a huge “Thank you” to them all. ## Skreens Park Activity Centre We entered the 2021 financial year with continued uncertainty over the ongoing impact of the pandemic. At the beginning of the year the staff remained furloughed and income was non-existent, yet the site continued to incur costs despite efforts to mothball as much as possible. There was eventually light at the end of the tunnel and we saw a gradual return of Scouts, Schools and the public over several months as restrictions were slowly relaxed. The Trustees took a decision to commit funds towards refurbishment of the kitchens and toilets, work which would have seen a loss of income had it been undertaken whilst the site was operational. As the Government lockdown eased, Scouting use was still restricted and we introduced public pay and play packages that saw many new faces find the site. Many have returned to enjoy the wide range of activities but who have also spread the word of our excellent facilities and friendly staff. 12 The volunteer team continues to provide tireless support through grass cutting, maintenance and development of new projects. Several “work weekends” were undertaken during the year, which saw the Skreens Maintenance and Activity Team Active Support Unit (SMART ASU) bringing their skills to Skreens Park and committing time and energy into projects that help maintain and enhance the facilities. This has included refurbishment of the rifle range with thanks to John Dell and the MASH ASU. The team continues to grow and we are indebted to the team that commit hundreds of hours to help keep the park looking its best. 2022 has seen the introduction of the “adopt an area”, a chance for Groups or Sections to take maintenance of their special area of the park. As we entered into 2022 two new seasonal staff, two activity instructors and a front of house administer were employed to meet the incredible demand experienced as Scouts, Guides, Schools and groups pressed to get back outdoors. As well as providing a comprehensive range of activities the staff have also been busy refurbishing the tomahawks range, maintaining and painting the facilities. In the year ahead we will look to consolidate our processes and continue to rebuild a sustainable financial position despite the challenges of the last few years. Skreens Park is managed by the Skreens Park Management Committee, chaired by Paul Walker and supported by the Skreens Maintenance and Activity Team (SMART ASU) and a huge thank you goes to them all for their continued support and commitment. The team are always keen to find new supporters and if you would like to know more about the park or wish to offer any form of support please contact volunteers@skreenspark.org.uk 13 ## THANK YOU Scouting across Essex County has stepped up during the last two years 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 Adult volunteers, 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 with and providing support to Districts and Groups as they move forward and recover from the impact of the pandemic. There will be a focus on providing support 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 make use of one of the new County volunteer recruitment tool kits and pop the question to anyone who shows interest! Essex continues to be one of the largest Scout Counties in the country, thanks to the hard work and dedication of our volunteers. Over the last two years, in particular, we have seen excellent and innovative examples of our volunteers do whatever they can to continue providing scouting to our young people at a time when they most needed it. You continue to be our greatest asset. ## WELL DONE AND THANK YOU ALL! Paul J Stennett County Chairman June 2022 14 ## Report of the County Treasurer It gives me great pleasure to present the accounts of the Essex County Scout Council for 2021/2022. During the year there was a surplus on normal activities on the General Fund of £6k. However, as a result of the Thriftwood balance being transferred to Designated Funds together with bringing in funds from the 3 defunct Activity Teams to the General Fund, we saw a £2k decrease in the General Fund to £223k. This is more than sufficient to cover one year’s expenditure and any contingencies arising during a year. The County Executive continues to monitor the reserves on an on-going basis as outlined in the Reserves Policy below. The County’s annual subscription for 2022/2023 has been held at £3, with a deficit budget of £54k set for 2022/23 to enable this. The budget for 2021/2022 was set to achieve a deficit of £44k 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 ongoing effect of Covid and the impact of the prolonged lockdowns on Essex Scouting, the actual outcome came in at a surplus of £6k. The main reason was the slowdown of Scouting in general following Scout Association guidelines for Covid, resulting in activities not being run and expenses being less than budgeted. Skreens Park, which was closed for part of the year, made a surplus of £4k, which is a great achievement, in the circumstances. There was no budget set for the year because of the uncertainty over whether the site would be able to open or function at all. During the year staff were recruited as it became clear that activities could start again in early 2022. Income amounted to £181k which included £16k of Covid grants from Chelmsford City Council and Furlough receipts of £3k. Expenses amounted to £180k. The shop made a surplus of £3k. During the year, the opportunity was taken to undertake refurbishment and renovation work, when the Covid guidelines allowed. 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 £14k, notwithstanding the reduced number of applications. Details of all these grants can be found in notes 9 to 12 and note 21. The various donations received during the past year, are shown in note 4, and are very gratefully acknowledged. With the partial resumption of Scouting allowed during the year, activities have been slow to restart. This is because of the time needed to plan events and the uncertainty of whether they would ever take place. The County Backpack took place in March 2022 and was a great success. 2022/23 will see the resumption of many more large scale County events. Overseas trips will also feature in future programmes. Unfortunately, Eurojam 2021 was cancelled, but a substitute trip to the Finnish Jamboree will take place in July 2022. Preparations are already underway for the next World Scout Jamboree to be held in South Korea and trips are planned to the USA and Jersey, all for summer 2023. During the year, the County Executive agreed to lend £50,000 to 1st Corringham Scout Group to enable them to complete the rebuilding of their Group Headquarters. The Group had encountered some 15 unforeseen problems during the re-build that had cost them in excess of £100k over their original budget. The loan is repayable over 10 years with interest set at 1% p.a. with a minimum repayment of at least £5,000 per year. This amount is within debtors on the balance sheet. Details of the accounts, notes and Auditor’s Report are set out elsewhere in this document. A full review of the County’s finances was undertaken during the year, to assess the effect of the pandemic on our financial position and our ability to fulfil our obligations going forward. It concluded that there were sufficient funds available for the County to meet its ongoing commitments and be able to continue supporting scouting within Essex for the foreseeable future. As mentioned above a deficit budget for 2022/2023 has been agreed to help reduce the current surplus in the General County Fund. The 2022 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 especially thank my former assistant Jean Cunningham, who has had to stand down due to ill-health. I would also like to thank our Chairman Paul Stennett and my new assistant Wendy Bye for all their support, without them my job would have been impossible. ## 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. - Setting up and maintaining safe and healthy systems of work to protect all county employees, members and others, including the public. - Making all reasonable endeavours to ensuring that its county employees and volunteer leaders are fully competent to perform the tasks allocated to them by careful recruitment, ongoing training and development, and by provision of the necessary resources. - Maintaining the health and safety awareness of all county employees and volunteer leaders by the establishment of sound health and safety practices and operations through competent management and good communications, leading to continuous improvement in health and safety performance. Ensuring that the contractors we directly engage are competent to perform the work contracted and encouraging good safety practice within such companies in compliance with this policy. - Effective response to investigation of accidents and incidents and, to establish where appropriate root causes and take reasonable actions to prevent their reoccurrence. 16 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 volunteer leaders 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 co-operation to ensure the success of this Policy. Peter Murray ACMA County Treasurer 17 /f. 18 STATEMENT OF FINANCIAL ACTIVITIES CONSOLIDATED SUMMARY 2021122 General Dwnated Awe 21 TcéLI 2021￿1 Income Irorn Donations. Legacies and Gr¥rts ChantaNe actmties Othèr tfading actmties In%*stments- Bank int•fest 14 165 75.097 195.399 209.561 177.287 252,384 7.392 7,392 161 236.291 81.449 515 790 14 48 Toknl Incorne 89.310 380.191 469.501 319.051 Eypenditure on Chant&t4e 8CtMlies Other trading 8ctMties 83.643 205.714 289.357 4.131 4.131 310.501 1.071 14 Tothl •X￿ndli￿rè 83,643 209.845 293,4 311.5T2 Nèt Incomèllèxpndlturèl T•￿Ult*• bèforè trènifèrn 5,667 170.346 176,013 T.479 Tran•fors betwwn Funth 17.81n 7.817 R•concIlla￿On of Funds: Tothl Fundi broughi for¥Mfd 225.342 337.712 563,054 5S5.575 Totsl Funda tthrwled forward 223,192 515.875 739.067 563.054 19 These financial statements were approved by the Trustees on 4th, July 2022 and are signed on their behalf by: Paul Stennett Peter Murray ACMA County Chairman County Treasurer 20 Statement of Cash Flows Total Funds 167.647 Prior Year 624.886 Note Net Cash Flows from Operating Activhles Nel Gash WDwded by (us8d in) oF*rahng achwtjes Cash flows from investing activities: Purchase of p¥opety p4anl and equip¥nerrt Net cash provided by (used in) Investsng actsvitkn% Charyo In cath and cash equival8nt3 In the reFthIry FWKXI Cash and cash equNalents al the begnning of the re￿rtIng penod Cash and cash equivalents at the end of mpthng penod 167.647 698.406 866.053 (624.886 1.323.292 698.406 Reeonclllailon In net movement In funds to net ca$h flow from opera￿ng ad1vI￿e$ Net movement In funds Icy the reK¥ytJng penod las per the slalemenl of ￿￿tIrtg activiliesj AdJu$tsn6nts for: Purchase of F4ant equI￿Orrt Oncreasevdecrease In stocks Ilncrèasevdtcrease in detiors Incr•aselld•creasel in credrtors Nel GaJh wowded by operatsng aGtMtrns 176.013 7.479 SOFA 11.9541 1135.0611 128.649 167.647 1.071 161.779 795.215 624.886 Analys1• of cash and cash equlvalents Cash In hand Total cash and cash equryalents 866.053 866.053 698.406 698 406 21 ## NOTES TO THE ACCOUNTS ## 1.Accounting policies ## 2.Analysis of expenditure ## 3.Analysis of governance costs ## 4.Donations and legacies ## 5.Fixed assets ## 6.Debtors ## 7.Cash ## 8.Receipts in advance ## 9.Capital Development Fund ## 10. Norman Garon Grants Fund 11. Building Grants Fund 12. Special Needs Fund 13. Activity Teams 14. Skreens Park Activity Centre 15. Employees’ Remuneration 16. Trustees’ Expenses 17. Headquarters Subscriptions 18. County Activities 19. Summary Revenue Account 20. General County Fund 21. Designated Funds 22. Analysis of Net Assets 23. Pension Costs ## 24. Related Parties 22 ## 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 1st January 2019. 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. ## (ii) Income All incoming resources, including government grants, 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 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. ## (v) Stocks Stocks held at Skreens Park are valued at cost. 23 ## (vi) Debtors Trade and other debtors are recognised at the settlement amount due. ## (vii) Cash Cash comprises cash held in bank current and deposit accounts ## (viii) Creditors Creditors are recognised at the settlement amount due. ## (ix) 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 21. 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. ## (x) Pensions The charity operates a defined contribution scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. 24 ## 2. Analysis of Expenditure The expenditure in 2021/22 in the Youth Programme Budget reflects the expenses incurred in connection with Skreens Park Activity Centre, where a programme of refurbishment has been undertaken. Even though the site was closed for part of the year, there were running costs amounting to some £100k. ## 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 £7,080 in respect of audit services (2020/21 - £7,600). £1,000 of these fees were recharged to the Essex International Jamboree, with the balance relating to the cost of auditing the County accounts only. 25 ## 4. Donations and Grants 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. 26 ## 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 £4,010,518. The current value of equipment, vehicles and stocks for insurance purposes is £415,542. An analysis of the fixed assets, shown at cost, is set out below. A survey of the properties was carried out by David Dedman FRICS on 15th November 2021 and confirmed that the insured values of the properties is in line with current re-build costs. ## 6. Debtors Within the debtors figure on the balance sheet is a £50,000 loan made to 1st Corringham Scout Group to enable them to complete the re-build of their Headquarters. The loan is repayable within 10 years with interest set at 1% p.a.. There is a minimum repayment of £5,000 per year. 27 ## 7. Cash The 2022/23 Annual Subscription, £455,814, was paid to Headquarters in March 2022. The balance on the Barclays no 2 account represents the net cash for Overseas Jamborees received from participants, after paying some of the expenses. 28 ## 8. Receipts in Advance Receipts in advance are as follows: Annual subscriptions relate to the 2022/23 year, £455,814 was paid to Headquarters during March 2022 (note 17). The Youth Programme amounts relate to monies received in advance for particular events and Overseas Jamborees. ## 9. Capital Development Fund The Capital Development Fund is a Designated Fund, used, principally, to finance new developments at Skreens Park Activity Centre. During 2021/2022, no capital projects were undertaken. However, the Fund benefited from a donation from the Norman Garon Trust of £155,000 for which we are most grateful. ## 10. 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 approved during 2021/22: 29 ## 11. 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 approved during 2021/22: 30 ## 12. 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 2021/22 (2020/2021 £nil). ## 13. Activity Teams analysis of the income and expenditure during 2021/22 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 cancellation of the 2020 Jamboree and the resulting loss has pushed the reserves into deficit. The share of the deficit held on behalf of the three Essex Guide Counties are shown within debtors. Consideration is being given for the next Essex International Jamboree to be held in 2024, a final decision will be made before the end of 2022. The three Activity Teams that are no longer operating, Communications, Water Activities and First Aid have been wound up and their reserves (£7,210) taken into the General Fund (see note 20), 31 ## 14. Skreens Park Activity Centre A sub-Committee of the County Executive manages the Skreens Park Activity Centre. A separate Designated Fund is maintained for its financial activities, other than major capital expenditure, which is financed from the Capital Development Fund (See Note 21). The closing balance on the Activity Centre Fund was a deficit of £12,467 (a deficit of £16,794 in 2020/21). With the advent of ‘lockdown’ from Monday 23rd March 2020, the site was closed with immediate effect. During 2021/2022 the site was open sporadically, but as Scouts and other major users such as schools were unable to take advantage of it due to Covid restrictions, the use of the site was limited, with families (in their individual Covid ‘Bubbles’) in particular taking advantage of its availability. Essential maintenance and upgrade work has been carried out by volunteer staff, with all activities being run in accordance with the Covid guidelines operating at the time. The shop was restocked after the previous year and made a surplus of £3,261. ## 15. Employees’ remuneration At 31st March 2021, Essex County Scout Council employed 3 full time staff at Skreens Park Activity Centre, all working part-time. With Covid restrictions in operation, the management of the site was difficult but demand for activities remained strong. Of the staff on furlough in 2020/21, 6 resigned to seek alternative employment. At 31st March 2022 there were 9 full-time staff. No Trustee received any remuneration. No employee received benefits of more than £60,000 during the year. 32 ## 16. Trustees’ Expenses Four of the Essex County Scout Council Trustees were reimbursed travel expenses totalling £889. (Two Trustees received £180 in 2020/21). ## 17. Headquarters Subscriptions During the financial year Essex County Scout Council received the 2022/2023 annual subscriptions in advance from Districts for onward transmission to Scout Headquarters, (see Note 8). These transactions are not reflected in the SOFA. Details are shown below. ## 18. County Activities An analysis of the income and expenditure of activities, financed through the General County Fund, is set out below: 33 Most of the planned activities for 2021/2022 were cancelled, as a result of the Covid restrictions in place, which prevented individuals/groups meeting, with online virtual activities taking place instead. The Scout Backpack took place in March 2022 with a full schedule of County activities planned for 2022/2023. There are 4 Overseas Jamborees currently being planned: Finland 2022, World Scout Jamboree, South Korea 2023, North America 2023, and Jersey 2023. Some 300 young people and leaders are involved. ## 19. Summary Revenue Account Adult training is funded through the annual subscription, which enables it to be free at the point of delivery. 34 20. General County Fund GENERAL COUNTr FUND 2021r22 273•7 22* J•7 3YS ij.i* 81 24245 79.091 114 ¢*T 610 vi s. 17 i•r 2$7 ins Ins 4JJ2 1742Jg JJ42 35 Prior Year Comparative: General County Fund 2020/21. 36 ## 21. Designated Funds Notes 9 to 12 provide details of the significant designated funds. 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. 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 deficit carried forward as a result of the cancellation of the 2020 Jamboree. 37 Prior Year Comparative: Designated Funds 2020/21 38 ## 22. 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 2020/21 39 ## 23. 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. ## 24. Related Parties The Trustees have donated £336 (2020/21 £66) 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 £175,000 to the Essex County Scout Council during the year. During the year the charity paid Masons Audit Ltd £1,014 (2020/21 £1,050) for payroll services. Bob Bye is a Trustee of the charity and a director of Masons Audit Ltd. During the year £1,072 (2020/21 £1,362) was paid to Fortinbras HR Solutions Ltd, for HR services. Chris Dear (Trustee) is a 50% shareholder of this company. During the year, Mrs Wendy Bye was recruited as County Bookkeeper. This is a paid, selfemployed part-time role. During the year her company was paid £2,197. Wendy is the wife of Bob Bye, the County Commissioner. 40 ## 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 2022 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 2022, 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. 41 ## 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 6, 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. 42 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: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows; ·The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. - We identified the laws and regulations applicable to the charity through discussions with trustees, and from our knowledge and experience of the charity sector. - We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations for the charity, including the Charities Act 2011, tax legislation and employment legislation. To assess the susceptibility of the charity’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, tested journal entries to identify unusual transactions and - investigated the rationale behind significant or 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 43 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. - 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 (i.e. gives a true and fair view). 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. 44 ## 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 Essex CM2 0AW 5th July 2022 Edmund Carr LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. 45 s-s& ) th LT4 r4 r¥ 4n tr* 0•<••2•0 r4 0￿<00? *n •) ts) V 46 Kingston Ridge Campsite Beacon - one of the 70 Scout official Queen's Platinum Jubilee Beacons Front Cover - Scout Pride Essex ASU celebrating 50 years of Pride and the first Chelmsford Pride parade Back Cover - Scouts making shavings for the Kelly Kettle with Bushscout Essex ASU Photography by Essex Scouts Media and Communications Team (except page 10)