# Charity Number: 302097 # Annual General Meeting Tuesday 18th, July 2023 7.30pm Skreens Park Scout Activity Centre Skreens Park Road, Chelmsford Essex CM1 4NL |Contents|| |---|---| |Charity Details|2| |Trustees Report|3| |Report of the County Treasurer|17| |Accounts|21| |Auditors Report|44| |Annual Census|49| 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. 1 ## Essex County Scout Council President The Lord Petre, KCVO, DL The County Executive Vice Presidents J C Bailey G Courtauld OBE, DL B J Cousins L A Jordan, DL Bankers 2 High St Chelmsford CM1 1BG CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ 2 Leman Street London, E1 8FA Auditor Edmund Carr LLP 146 New London Road Chelmsford CM2 0AW Insurance Brokers Merenda & Co Ltd 34 Ness Road Shoeburyness Essex SS2 9DF Ex-officio Trustees P J Stennett, County Chairman R A Bye County Commissioner (Interim from 17/1/22 – Permanent from 1/6/22) A Maclachlan, County Secretary P W Murray, County Treasurer Miss A Sturgeon, County Youth Commissioner (Until 26/2/23) Nominated Trustees B Bye (Until 1/6/22) Miss L Crane Miss C Dell Mrs S Griffiths P Walker M Brace (from 13/9/22) Elected Trustees C Dear (Until 13/9/22) M Falder J Freake T Humphries (From 13/9/22 R Lyon (Until 13/9/22) G Monk S Petherbridge (From 13/9/22) Co-opted Trustees T Humphries (Until 13/9/22) L Sloan (co-opted as County Treasurer 20/11/22) K Daykin-Woodberry (co-opted as County Secretary 20/11/22) County Secretary 132 Cedar Road Canvey Island EssexSS8 9HS secretary@essexscouts.org.uk Charity Registration No: 302097 Scout Association No: 117 Online www.essexscouts.org.uk facebook.com/essexscouts twitter.com/essexscouts instagram.com/essexscouts 2 ## Trustee’s Report from the County Executive Committee Scouting is a movement powered by the kindness and commitment of our volunteers, who make a difference to the young lives in our communities. ## Our Vision By 2025 we'll have prepared more young people with Skills for Life, supported by amazing leaders delivering an inspiring program. 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. In partnership with adults, young people take part in fun indoor and outdoor activities. They learn by doing, by sharing in spiritual reflection and by taking responsibility. They make choices, undertake new and challenging activities, and they live their Scout Promise. ## Our Values We act with care, respect, integrity, co-operation, exploring our own and others beliefs. ## Our Three Pillars of Work To support the movement to achieve its goals, we ensure that our: - Programme – is fun, enjoyable, high quality delivered and supported by simple (digital) tools. - People – are well trained, better supported and more motivated, include more young persons from diverse backgrounds. - Perception – that scouting is understood, more visible, trusted, and respected playing a key role in society today. ## 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. The Essex Scout County comprises of 20 Districts, one of which is devoted purely to Sailing. Within the remaining 19 Districts there are 246 Scouts Groups with a total of c4,600 Adult volunteers delivering quality Scouting based programmes. The Trustees also acknowledge that a “simple thank you” to the Leaders and administrators across the County, does not wholly cover the required level of appreciation needed for their support and generosity in giving their spare time to volunteer to the Sections, Groups, Districts and Units within the County. 3 The County Executive team are empowered to provide governance and resources to support the Groups/District’s Adult volunteers and Administrators. 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 by: - Supporting young people to develop their full potential, through the Scouting programme. - Undertaking all Scouting activities with full consideration for the health and safety of all participants. Our members making the Scout Promise to be able to benefit from full scouting membership. The young people and other main beneficiaries of Scouting being in the 4 - 25 years age range. Being 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 to assist those who are unable to pay their annual membership and other costs. ## 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 2. 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. The County Executive Committee met 5 times during the year, 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. 4 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 (H&S) 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 page 19). ## 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. 5 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. ## Achievements and Performance ## Her Majesty Queen Elizabeth II Immediately prior to our 2022 AGM, the Nation and our Movement were shocked and saddened by the death of our dearly loved Monarch and our Patron. May she rest in the Peace of the God in whom she put her trust and from whom she drew such strength. She was an outstanding example to us all, encapsulating all the qualities of duty and service to God, the nation and other people, as summarised in our Promise and Law. At our AGM, as a mark of respect on Her Majesty’s passing, we held a minutes silence and also pledged our allegiance to our new King, Charles III by singing the National Anthem. As a County, we were honoured to be asked to send a number of Scout representatives in support of the c200+ contingent of Scouts from across the UK, to act as stewards as part of the Lying-on-State for the late Queen Elizabeth II. The Scouts were the only uniformed organisation asked to undertake such duties, so it was a great honour for the Association. Originally, Essex Scouts were asked to send five representatives and subsequently received a request for an additional three, which we were able to support. They spent a week based at Scout Headquarters at Gilwell Park where they undertook some training ahead of being deployed at Westminster, with them transferred into London each day for their 8 hour shifts, providing 24 hour cover for the duration of the Lying-on-State. As a County, we covered all of their out of pocket expenses, with some of them also given leave of absence by their employers to enable them to be part of the team. As an organisation, we were extremely proud and honoured to be able to represent the County at such a major event and have presented each of the young people with a “Commissioners Commendation“ in recognition of their service to Scouting and the Nation. 6 ## Coronation of His Majesty King Charles III The County was approached by headquarters and asked to forward details of Queen’s Scout Award Holders who attained their award in the last 3 years and are under 25, to potentially help at the king’s Coronation on 6th May 2023. Essex Scouts eventually sent three representatives to act as stewards on the day. ## Malcolm Treacher MBE It was with great sadness that we learnt of the passing of Malcolm Treacher MBE, a stalwart of Essex Scouts, on May 22 2023, at the age of 93, following a short stay in hospital. Malcolm joined Scouting in 1942 at the age of 11 at the 1st Stansted Group. He was appointed as the Essex County Organising Commissioner in 1967, this being one of the first full-time posts in the country, with him serving in this capacity until his retirement in 1994. Throughout his Scouting career, Malcolm took a special interest in Scouting with the disabled, working with two special groups for over 20 years and serving on County and National Teams devoted to this area of working with young people. Malcolm’s other roles include Chelmsford District President, as the Essex County Secretary for 6 years and as a member of the County Grants Board for over 50 years. In 2000, he added the role of County Archivist. Malcolm was made a Member of the Order of the British Empire (MBE) in Her Majesty the Queen's Birthday Honours in 1991 for his services to The Scout Association – an award that was very well deserved and reflective of his support for Scouting in Essex. He was awarded Scouting's highest honour, The Silver Wolf, in 1982 and also received his 70 year's service to Scouting award. We are so grateful for everything that Malcolm did for Scouting within Essex and further afield. The time and dedication he has given to us over the years cannot be overstated - his actions will have benefitted so many of our young people. Malcolm will be greatly missed by all who knew him and remembered fondly. He has ‘Gone Home’ – may he rest in peace. 7 ## Review of the Year In 2022, a County Development Day was held with Team Essex (consisting of the members of the County Executive Committee, together the Essex Senior Management Team and District Commissioners), to identify what we need to do to move Scouting in Essex forward and produce a County Development Plan. During the year, progress has been made in implementing the various actions that came out of the day: Creation of a Vision Statement for Essex Scouts ## “Essex Scouts will be the best in providing safe, fun and quality scouting for all young people across the County.” Providing support to Groups and Districts with Adult recruitment - Recruitment Tool Kits – Four toolkits were purchased by the County, each consisting of a Gazebo, free-standing roller banners, feather flags and leaflets, with these being strategically located around the County for use by local Districts and Groups. - Growth and Development Project - The Trustees agreed an extension to the project currently underway within the County, by funding a full-time paid Growth and Development Officer (GDO) beyond June 2023. The GDO plays a key role in the recruitment and support of local adults, Young Leaders (14-18) and Scouts volunteers to grow and develop new provision, and strengthen existing groups in identified communities/areas of need across Essex, with several successes, to date. - Improving Communications and making it more targeted i.e. “Right message to the right people!” - Mailing List – Full analysis of the County mailing list has been undertaken, to ensure that all Adults have a valid email address and identify where further work is required, to ensure that all adults are included. - Essex Plus – Regular Essex Plus emails are being sent with details of news items and updates as well as upcoming events. - Compass – An exercise is underway to clean-up the contact information for every Adult Volunteer recorded on The Scout Association’s Adult Membership database. This work is also supporting the planned migration to the new Volunteer Membership System in early 2024. - County Directory -The County Directory of contacts was updated and made available via a secure website. - County Commissioner’s Update – A monthly update is issued by the County Commissioner to the members of Team Essex, providing key information and updates, particularly where action is required, so as to focus attention where something needs doing. Providing support for District Youth Commissioners - A Team Essex Day was held in March 2023, with a focus on the need for Youth Commissioners - being appointed and District Commissioners asked to make a Youth Commissioner appointment, if they do not already have one. Providing ways to give Essex Scout volunteers the recognition they deserve - Awards Data – Analysis has been undertaken of the County’s data relating to awards presented, to identify areas where action is required and the information shared with District Commissioners. Awards Committees – District’s have been encouraged to establish their own Awards Committee to help identify candidates and submit nominations, with 10 set up, to date. 8 - Nominations – The District Commissioners were set a Commendation Challenge, whereby they should collectively nominate 100 people for a Chief Scout's Commendation for Good Service by the end of 2022, by targeting those with 5-15 years service who have not previously received a Good Service Award, with an uplift seen in the number of nominations submitted. ## Big Events came back! As reported last year, after a break of 2 years, in 2022 we were able to run the large County Events planned for each Section, with them all being well attended. The events completed were: - 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. There were 400 attendees over the weekend. - MEGA CAMP – a multi-activity weekend for Cubs, with a Pirates theme attended by c2,200+ Cubs and Leaders. - EPIC – An activity and adventure weekend for Scouts to try new things, with c600 participating. BEAVERS IN TENTS - 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, with c200 joining-in. ## International Events The Essex Scouts Expedition 2023 (ESEx23) programme was developed and launched in the Autumn of 2021, with the aim of providing 3 high quality international experiences for as many of the young people who expressed an interest to go abroad with Essex Scouts in 2023. As a result, this summer will see over 230 Explorer Scouts aged between 14-18 plus 40 adult leaders leave Essex for one of the three adventures: - 25th World Scout Jamboree - 90 young people from Essex together with their 10 leaders will be attending the 25th World Scout Jamboree in South Korea to join with 30,000 Scouts from around the world for 12 days of camping and activities, followed by 5 days in Seoul. - North America - 100 young people and 24 leaders will be going on an epic adventure in North America visiting New York, Toronto, Niagara and participating in a 5 day kayaking or hiking adventure. 9 Jersey - Closer to our UK shores, there will be 32 young people and 8 leaders going camping in Jersey for 9 days with a day trip to Saint Malo in France. The participants and leaders for all 3 trips have been actively involved in 4 training camps to ensure that everyone is fully prepared for the challenges and adventures that await them. Not long to go now ! On behalf of all those going on these trips, we would like to take this opportunity to thank the parents, Groups and Districts for supporting them in their many fundraising activities. Also, Essex Scout Council set up an Inclusivity Fund, with match funding obtained from the Essex Community Foundation, to support further those who were experiencing problems with raising the funds. We wish all of the young people and leaders well for their adventures and know that the ESEx2023 programme will have a positive impact on them. ## Essex International Jamboree What is the Essex International Jamboree (EIJ)? Put simply, it's an enormous camp for Scouts and Guides from around the world; which lasts 1 week, but takes years to plan. It's a famous event in the Scout and Girlguiding world, and is renowned for being one of the best Jamborees. In 2016, we saw 10,000 Scouts and Guides (including over 2,000 adult volunteers) come together, making international friendships and challenging ourselves with over 100 activities from abseiling to zorbing. Unfortunately, due to COVID, we were not able to run the 2020 event and so are aiming for 2024 to be even more successful than before and look forward to welcoming all those planning to attend. Detailed budgets and cash flows were presented to the Scout and Guide Trustees towards the end of 2022, when it was agreed to continue with planning for the 2024 event, subject to various checks being in place to monitor progress. Throughout the year, the Trustees continued to receive regular progress updates from the EIJ team as planning for the event continued. The event is held in a huge field every four years at Boyton Cross near Chelmsford, Essex, which is only 40 miles from London and it's major transport hubs. This 120-acre green field is transformed by 1,500 volunteers into a fully operational tented village. By this we mean it has all the facilities you'd expect - water, showers, toilets, electrics, communications, food distribution, health and welfare services and even a beach! On Saturday 27th July 2024, our Jamboree will open again to 10,000 Scouts and Guides from all over the world to camp together for a week of fun, discovery and adventure, embracing the spirit of Girlguiding and Scouting. We have a varied and exciting selection of activities including a range of adventurous, creative and cultural activities following the Scout and Guide programme, as well as opportunities to meet new friends from around the world. In the evening, the Jamboree becomes even more vibrant with lots of different entertainment venues and activities. 10 The 2024 Essex International Jamboree promises to be an unforgettable experience, providing skills for life, building new friendships, and memories to last a lifetime. The EIJ organizing team is led by Paul Walker and Karen Packer, who have continued in their roles as Joint Jamboree Chiefs to arrange the 2024 event. The arrangements have been made and the booking system opened at the end of May 2023, with the main event happening 27th July to the 3rd August 2024, to provide another unforgettable seven days and nights, bringing Scouts and Guides together from across the UK and around the world. Our thanks go to Paul, Karen and the EIJ team for their hard work and dedication as they finalise their plans for the 2024 event. ## Transformation Since the Scout Association’s Skills for Life Strategy was launched, steps taken by Counties, Districts and Groups have helped to equip many more young people with skills for life through our amazing programme, supported by our incredible volunteers. During the pandemic, however, we couldn’t carry on as normal. We rallied and responded to the challenge, adapting Scouting to meet new realities, including moving meetings online. Doing all of that was tough. It also meant pausing full implementation of the Skills for Life Strategy. We’re now on the front foot and, as we look to the future, with a renewed appreciation that Scouting has never been more needed, it’s time for us to recommit to implementing our Skills for Life Strategy. In driving 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 14,500+ young people in Essex, whilst making it easier for people to volunteer and creating a warmer welcome for our new volunteers. To support implementation of the planned changes, James Hopkins has been appointed as the County Transformation Lead, with him building a small team to turn information from Scout Headquarters into a local change plan for Essex, with the implementation to occur from April 2023 through to March 2025. James and a team from Essex attended the National Basecamp 22 event in May 2022, to learn about the proposed strategy. In October 2022, we held a Team Essex day at Skreens Park Activity Centre, to inform the District Commissioners and Trustees of the planned changes, with a heavy focus on Transformation. An Essex Basecamp event was held at Essex University in December 2022, bringing together adult volunteers from across the whole County with c500 attendees, with a series of seminars and workshops laid on informing attendees about the proposed changes and boarding them onto the transformation journey within Essex. A series of periodic communications have been sent over the last year, announcing the new team members, providing a broad headline summary of the forthcoming changes to all Members; by way of introduction to the transformation journey and detailing how to contact the Transformation Team. 11 The communications are co-ordinated with those issued from Headquarters; as far as is possible. A further Team Essex Day was held in in March 2023, providing a Roadmap for Change which gave more detail about what to expect for the remainder of 2023 and 2024.There was also a focus on the need for Youth Commissioners being appointed, with District Commissioners asked to make a Youth Commissioner appointment, if they do not already have one. The team have delivered a regular monthly series of Webinars, which are open to all adult volunteers in Essex and providing the latest information on various topics and outlining actions for all to take. Progress has been made on developing the new County Structure, with it planned to be launched in July 2023. A series of District Cohort Workshops have been set-up, with them being an intensive and focused day to enable each District to leave with a re-designed District (based on the new structures and team-based approach); and clear actions on how they will implement it, where the key issues and risks are for them and the recruitment they made need to do. The change for Executive Committees to becoming Trustee Boards has been split into two parts, with the name changing to Trustee Boards in April 2023 and further changes to the Board make-up due in 2024. Focus is now also turning to getting ready for the new digital adult membership system, which is planned to go-live from February 2024, with training and videos to be available in late 2023, as we gear up for the system switchover.Work has already started on cleaning-up the existing data, ahead of it being migrated to the new system, to ensure that the transition is as smooth as possible. Essex is making great progress on its transformation journey, which has been recognised by Headquarters. The feedback being provided by our Transformation Team, combined with Essex being ahead of the curve are directly shaping the national rollout of the changes and has seen us be asked to co-ordinate and support the Eastern Region Transformation Leads. Our thanks go to James and the Transformation Team for their hard work and dedication in managing this process across the County and setting us well-placed for implementing the changes. ## C.H.A.P.S. Team Report The C.H.A.P.S. Team is a small group of volunteers who look after the maintenance of the County Headquarter and Training Centre at Thriftwood Campsite, Brentwood. Currently there are thirteen permanent members led by Bill Marshall. 12 Several small jobs, particularly urgent ones have been done throughout the year but the main work was done during April and December when the Team took over the whole complex for two weeks each time. In total the team gave 1,135 hours of service and completed over 149 pieces of work. A lot of the work is general maintenance such as repairing broken items, painting and clearing up mess left by inconsiderate people, but some stand out; welding 15 broken skid chairs, rebuilding the two trolleys in the camp store, fitting the (last) two windows into the kitchen of the main building and replacing all the carpet tiles in the corridors of MacFarland and Barcwood (see picture). Our thanks goes to the C.H.A.P.S. team for their hard work and dedication in maintaining the Thriftwood County Complex. Thanks also go to Graham Monk, who has taken over as Chair of the Thriftwood Management Committee. ## Heritage Centre Team Report During the year, a small Heritage Team of 8 members has spent a significant amount of time sorting out what we have in the County Archives, bringing it together in a set of displays. The Heritage Centre was formally opened on 13th May 2023 by Caroline Pantling, Head of Heritage Services at Scout Headquarters, with it planned that the team will publish some dates and times that the Heritage Centre will be opened for visits. 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 team continues to sort out of what we have and hope to properly start cataloguing each item when the time can be found, remembering that all the team are volunteers and also have other scouting roles as well as families and jobs. The Trustees are grateful to the County Archive team for the hours they have put in ahead of the facility opening. The generous support provided by Malcolm Treacher is also acknowledged, with the County Archives being something that Malcolm started several years ago. ## Grants Board The role of the County Grants Board, which is a part of the Finance Sub-Committee, is to consider applications and distribute grants to Groups, Districts and Individuals seeking financial support, with the grants 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 to support those with additional needs. Two new funds were set-up during the year, namely the County Support Fund to ensure those most affected by cost-ofliving rises can continue to participate in Scouts and the County Inclusivity Fund to assist participants attending County level overseas events. 13 All grants have one key objective, which is to enhance the benefits that Scouting brings to young people in Essex. Funds available to the Grants Board are made up of The Norman Garon Trust, the County Building Fund (CBF), the Additional Needs Fund (ANF) the Covid Fund (CF), the County Support Fund (CSF) and County Inclusivity Fund (CIF). The CBF is funded from County Membership fees, the ANF from donations. The CF is the residue from donations and is a shrinking fund. The CSF is funded entirely from County resources and CIF is funded from the donations and match funding received from the Essex Community Foundation. Over the past year there have been seventeen start-up grants paid out, three for Squirrel Scout Dreys, six for Beaver Scout Colonies, four for Cub Scout Packs, three for Scout Troops and one for a new Explorer Scout Unit, totalling £3,200. Building and Equipment grants have been paid out, amongst other things, for a new roof to a Scout Headquarters, a new kitchen extract system, a trailer, new lighting and a vehicle tow bar, totalling over £10,654, with further commitments to pay made of over £28K. Inclusivity grants totalling £18,789 have been allocated, with £200 paid from the County Support Fund. Altogether, the Grants Board has allocated over £32,000 worth of grants to Essex Scouts this year, with further commitments to pay over £28,000. No grant requests have been received for Additional Needs support or for Covid related needs. ## Skreens Park Activity Centre 2022/2023 has been a regenerative year, being our first full year clear of Covid restrictions, with the site returning a modest surplus, which can be ploughed back into further enhancements on the site. An incident occurred in August 2022, when a contractors vehicle struck the Tinley building causing considerable disruption with the main hall closed for 5 months whilst repairs were undertaken. The team took this opportunity to paint the building throughout, replace the main hall floor and install a new pathway outside. The main damage claim was settled in full by the contractor’s insurance, which also included a sum for business interruption. The site saw unprecedented popularity with Scouts, Guides, Duke of Edinburgh groups, schools and corporate customers. Notably, we have also seen an increase in the public use of activities as well as an increase in the use of the site by schools with additional needs students. 14 Overseen by Pat Bailey the staff team has been bolstered to 10 including, 2 apprentices on a new training scheme. The staff worked tirelessly to fulfil the bookings, especially during the busy periods when they pulled out all the stops to deliver a massive range of activities, as well as spending time working across the site to keep on top of essential maintenance and repairs. The site saw a number of notable projects being completed, including construction of a new jetty at the lake, to increase water sports usage. New fire bases have been put in to accommodate an increase in the number of Scouts, Guides and Youth Groups returning to camp. The SMART ASU volunteer team continue to assist completing many jobs across the site, including a newly refreshed rifles range. A massive thanks goes, as always, to the volunteer grass cutting team who work endlessly to keep the grass cut throughout the season, something that this springs wet weather has made all the more challenging ! The site has also seen considerable input from other volunteer groups including World Jamboree attendees who helped maintain the Chapel and volunteers from Ford who painted all the windows on Tinley. The site has also offered Archery and NRSA instructor courses, with First Aid and Tomahawk courses booked for the future. This has bought lots of new faces from different areas to the site, with plans to continuing offering training courses going forward. The Management Committee, working with the Trustees and Staff, continue to work on plans for redevelopment of the Warren and the provision of a new purpose built storage building, as well as introducing new activities such as a pedal car track. Next on the agenda for 2023, is the creation of a hammock village. Plans to develop Skreens eco credentials are being delivered with last years wilding strips seeing more exciting wildlife being found on site including Salamanders, toads, frogs and slow worms as well as a huge increase in the number and variety of flying insects now spotted around the site, such as butterflies moths etc. Beavers and Explorers also worked together to plant around 400 trees to help screen and shelter the boundary. Skreens Park is managed by the Skreens Park Management Committee, chaired by Paul Walker, supported by Neil Bleakley and the Skreens Maintenance and Activity Team (SMART ASU) and a huge thank you goes to them all, together with our paid staff team, for their continued support and commitment. ## THANK YOU The next year will see the County starting to implement the changes required as part of the Scout Association’s Transformation Programme, with the County’s Transformation team working with and providing support to Districts and Groups as they move forward. We continue to have a shortage of adult volunteers across the County to work with our young people and will use the Growth and Development Officer to help Districts and Groups to recruit new volunteers to grow and develop new provision, and strengthen existing Groups in identified communities/areas 15 of need across Essex. 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. we have seen excellent and innovative examples of what our volunteers do 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 2023 16 ## Report of the County Treasurer It gives me great pleasure to present the accounts of the Essex County Scout Council for 2022/2023. During the year, there was a deficit on normal activities on the General Fund of £12k. The budget for the year was deliberately set as a deficit of £54k, to reduce the surplus on the General Account which had built up over previous years. The deficit during the year, arose mainly from the setting up of a Transformation Team (£9k) to oversee the changes to Scouting in the UK which will be taking place over the next few years. With the ending of restrictions due to Covid, there was a full programme of activities during the year (see note 19). The 2023 Annual County Census showed an increase of over 1,000 young people over the previous year, which is most encouraging. A summary of the 2023 Census is included at the end of this report, for information. The Trustees also agreed to loan the Essex International Jamboree (EIJ) £8k to help with the preparations for the 2024 event. As a result of these transfers, the balance on the General Fund stands at £183k. 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. The County’s annual subscription for 2023/2024 has been held at £3, with a deficit budget of £52k set for the year, to enable some of the General Reserves to be returned to Scouting in Essex. Skreens Park Activity Centre, which was fully open for the year, made a surplus of £30k, which is a great achievement and a reflection of the efforts made by Pat Bailey, Operations Manager, Paul Walker, Chairman of the Skreens Park Management Committee together with the rest of the team, both the permanent staff and volunteers. A budget was set for the year at a deficit of £8k, because of the uncertainty over whether the site would be able to open fully or function at all. In the event, the Government restrictions were removed, and a full programme of activities was possible. However, there was an unfortunate incident in August 2022, where a lorry accidentally rolled into the Tinley Building, which put the hall out of action for several months. Fortunately, no-one was injured. The resulting effect on activities was minimalised by the actions of the staff and erection of a marquee, as a replacement for the damaged hall. The contractors were fully insured, with the building repairs completed in February 2023 and the building reopened. Financial loss was mitigated, with a successful claim being made for Business Interruption. During the year, the opportunity was taken to undertake various refurbishment and renovation work. The site shop made a surplus of £14k. Thriftwood is now a Designated Fund and continues to be well supported. The CHAPS team have done sterling work in undertaking various maintenance and improvements. The new Heritage Centre was opened in May 2023. The other Designated Funds are used to make funding available for the benefit of Essex Scouting generally. During the year, the Grants Board approved grants of over £50k, notwithstanding the reduced number of applications. Details of all these grants can be found in notes 9 to 13. 17 Two new Funds were established during the year, namely the County Support Fund and the Inclusivity Fund. - The County Support Fund is available to Districts, Groups or individuals where financial support is required, as a result of the increasing cost of living pressures. This was set up by the County Executive following a generous donation from The Norman Garon Trust and supplemented by using available reserves from the General Fund. This is a Restricted Fund. (see notes 13 and 23). - The Inclusivity Fund is used to help young people and leaders with their fundraising efforts to attend overseas Jamborees. This Fund has two elements, a Designated Fund and a Restricted Fund . The Designated Fund was set up using accrued funds from previous overseas trips, supplemented by generous donations from Bill Marshall and Masons accountants. This was matched by a grant from the Essex Community Foundation which was deemed by the County Executive to be a Restricted Fund. Both Funds are administered by the Grants Board. The County Grants Board distributed most of the Fund for the 2023 International Jamborees in North Korea and North America. (see notes 13, 22 and 23). The various donations received during the past year, are shown in note 4, and are very gratefully acknowledged. During the previous 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 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. and a minimum repayment of at least £5,000 per year. This amount is shown 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 finances was undertaken during the year, to assess the effect of the pandemic on the County’s 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 financial commitments and be able to continue supporting scouting within Essex for the foreseeable future. As mentioned above, a deficit budget for 2023/2024 has been agreed to help reduce the current surplus in the General County Fund. On behalf of the Executive Committee, I would like to thank everyone who has supported the County in the past year. Personally, as all probably know, I have decided to retire as County Treasurer after some 10 years. I would like to wish my successor, Lisa Sloan, best wishes and good luck for the future. I would also like to thank our Chairman Paul Stennett and my assistant Wendy Bye for all their support; without them my job would have been impossible. 18 ## 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. 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 19 STATEMENT OF FINANCIAL ACTMTIES CONSOUDATED SUMMARY 2022123 aY2tQ2 21 22 fvote 23 Incom• Irom Df*)Otions. Legac￿ and Grwts charrtal￿ 8ctMb"e5 Other tr&Jing aCtMt￿S Imslm&nts . Bw)k inl6rest other Inccffje 1.347 238.659 39,CW 279,006 2￿,070 369.916 656,986 33.075 33,076 4,045 6,23fj 1C(1.170 100.170 209.561 252,384 7.392 161 21rL2 15 T¢)tsl Inc¢)m• 288.608 746.866 39,000 1.073,473 469,001 Exp•fidl￿r* ¢)n Charilet4e aclmties Othor tr•JirKJ a¢lMb6s 31x1.810 477.829 18. 9.2￿ 787.839 18,W 289.357 4, 131 15 Tot•1 •xp•ndltur• 300.810 496.693 9.21x1 806,703 293.488 N•t Incom•ll•xpndlturnl r••our¢•• b•for• tr•n•hr• {12.2021 249.172 29.800 266.770 176.013 Tran•hr4 b•twwn F￿d* {28.0001 fj.0￿ 20,000 R•¢M¢lW•llon of Fund•'. Total Fund• brought forward 515.875 739,067 563,054 Tot•1 Fund• carrled forw•rd 182,990 773,047 49,81XI 1.006,837 T39,067 20 These financial statements were approved by the Trustees on 11th July 2023 and are signed on their behalf by: Paul Stennett Peter Murray ACMA County Chairman County Treasurer 21 Statement of Cash Flows T(Aal Funds (488.519) Prior Year (167.6471 Note Net Cuh Flow• fr¢m Op•r*llno Acllvltl•• Nei cash proV￿d by (used in) operatllVJ 8CtMl￿S Cash 110￿ from Inve$llno •¢tlvllle¥'. Purchase ol property pbnl and equit¥nent Nel cash provftl8d by (us8d in) inv8stiro 8¢tNItig8 cha￿ in cash 8ThY cash 8quvaknts in reA¥tiffj pwA)d C8sh &nd ¢vJsh eqUNa￿nts at ts b&JinnirwJ of lh8 T9￿[b"n9 p8rKxl Cash and cash 6quivakntS 8t th8 491,855 ,053 1.351.9 167,647 698,4( R•¢Onelll•t￿n In net mov•nwnt In funds to n•t e*$h Ilow from op•rnllng •cllvltl•• Net nA)V8n￿nI in fty the I8￿rti*￿ (as Ihè stalen￿nI of reportinj 8ctNilm$) Adlu•tr•nts for: Purchase ol plant oquipn* (Incfe8seYdecrease in slocks (Inerèaseydacrèas6 in dabto Incroasel{decreas&) In credrtors Nef cash prOV￿d by wrafiTrJ &lMtns 3￿.170 176.013 SOFA (1.888) (311,IY25) 534,442 488,519 11,9541 (135.[￿1) 128,649 161,647 An•ty$l• of ¢a•h and ￿•h •qufv•l•nts Cash In harml Tolal cash 8NI cash equNalenls 1.357.9 1.357, 22 ## 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. Inclusivity and County Support Funds 14. Activity Teams 15. Skreens Park Activity Centre 16. Employees’ Remuneration 17. Trustees’ Expenses 18. Headquarters Subscriptions 19. County Activities 20. Summary Revenue Account 21. General County Fund 22. Designated Funds 23. Restricted Funds ## 24. Analysis of Net Assets 25. Pension Costs ## 26. 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 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 standalone 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. ## (vi) Debtors Trade and other debtors are recognised at the settlement amount due. 24 ## (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 22. Restricted Funds are subjected to restrictions on their expenditure imposed by the donor. Details of the nature and purpose of the Restricted Funds are set out in note 23. ## (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. ## 2. Analysis of Expenditure The expenditure in 2022/23 in the Youth Programme Budget reflects the expenses incurred in connection with activities which have resumed after the pandemic and the upgrade/maintenance programme at Skreens Park. There was a full programme of County events as can be seen in Note 19. 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 £7,140 in respect of audit services (2021/22 - £7,080). £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. 26 ## 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. 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 £1,555,193. 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 £3,790,518. The current value of equipment, vehicles and stocks for insurance purposes is £635,542. 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 The debtors figure on the balance sheet is the current outstanding balance of £45,000 of a loan made to 1st Corringham Scout Group in 2022 to enable them to complete the re-build of their Headquarters. The loan, originally of £50,000, is repayable within 10 years with interest set at 1% p.a. There is a minimum repayment of £5,000 per year. 28 ## 7. Cash The 2023/24 Annual Subscription, £509,531, was collected and paid to Headquarters in March 2023. The balance on the Barclays no 2 account represents the net cash for Overseas Jamborees received from participants, after paying some of the expenses. 29 ## 8. Receipts in Advance Receipts in advance are as follows: Annual subscriptions relate to the 2023/24 year, £509,532 was paid to Headquarters during March 2023 (note 18). The Youth Programme amounts relate to monies received in advance for the three Overseas Jamborees taking place in 2023. Girlguiding Essex is their proportion of the current balance on the Essex International Jamboree (EIJ) accounts together with loans of £45k made to the EIJ in advance of the next Jamboree proposed for the summer of 2024. ## 9. Capital Development Fund The Capital Development Fund is a Designated Fund, used, principally, to finance new developments at Skreens Park Activity Centre. During 2022/2023, no capital projects were undertaken. However, the Fund benefited from a donation from the Norman Garon Trust of £200,000 for which we are most grateful. 30 ## 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 2022/23: 31 ## 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 2022/23: 32 ## 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 2022/23 (2021/2022 £nil). ## 13. Inclusivity and County Support Fund These are two new Funds, both administered by the County Grants Board. Inclusivity Fund - A Designated Fund was set up to provide financial assistance to young people attending Overseas Jamborees, using funds from within existing provisions and donations. This was matched by the Essex Community Foundation to set up a Restricted Fund for the same purpose. The total of the two Funds amounted to £19,500. Grants totalling £18,789 were approved and paid during March 2023 to 26 individuals. County Support Fund – The County Executive believes that Finances should not be a barrier for a young person or our adult volunteers to take part in Scouting. As a result, a Restricted Fund has been established, using available funds, to support Members of Essex Scouting through the provision of financial assistance to those Districts/Groups/Units/Individuals where financial support is required, as a result of the increasing cost of living pressures and enable them to continue their Scouting journey. The Fund was donated £30,000 from the Norman Garon Trust which was augmented by £20,000 transfer from the General Fund. One grant has been distributed to date. ## 14. Activity Teams An analysis of the income and expenditure during 2022/23 of the Activity Teams, including joint ventures, is shown below. Each of these activities has a separate Designated Fund. The County Activity Teams are separately managed and examined. 33 The joint venture funds shown above are Essex County Scout’s share of the overall available funds. The current proposal is to hold the next jamboree in the summer of 2024. ## 15. 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 22). The closing balance on the Activity Centre Fund was a surplus of £17,645 (a deficit of £12,466 in 2021/22). The site was fully reopened following Covid in 2022/23, and a full programme of activities has been on offer. Upgrades to the site and activities have continued carried out by the permanent staff and volunteers. The shop was restocked after the previous year and made a surplus of £14,211 (2021/22 - £3,261) ## 16. Employees’ remuneration At 31st March 2023 there were 8 full-time staff. No Trustee received any remuneration. No employee received benefits of more than £60,000 during the year. 34 ## 17. Trustees’ Expenses Two of the Essex County Scout Council Trustees were reimbursed travel expenses totalling £855 (four Trustees received £889 in 2021/22). ## 18. Headquarters Subscriptions During the financial year Essex County Scout Council received the 2023/2024 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. ## 19. County Activities An analysis of the income and expenditure of activities, financed through the General County Fund, is shown below: 35 As the County Backpack takes place at the end of March, some of the expenses from the previous year are shown above. Due to the Covid restrictions no Awards Days have taken place. There are 3 Overseas Jamborees currently being planned for the summer of 2023: World Scout Jamboree, South Korea, North America, and Jersey. Some 300 young people and leaders are involved. ## 20. Summary Revenue Account Adult training is funded through the annual subscription, which enables it to be free at the point of delivery. 36 21. General County Fund GEII ERAL COUNTYFUND 20￿23 4Y96 1.1•1 *¢1 24*0 281 JJEOS iso% XiP7 i?VW Calwrg YJ 179 2211 74 27J 6.140 r•l••••N#lknr• l•J41 (1• 4716 II&K7P 37 Prior Year Comparative: General County Fund 2021/22. 38 ## 22. Designated Funds Notes 9 to 13 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. In 2022/23 a tax rebate was received. 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 offset by loans from the General Fund (also see note 8). The Inclusivity Fund is a new Fund established to provide financial assistance to young people attending Overseas Jamborees. The fund was set up using surplus funds carried forward from previous International Jamborees, supplemented by a generous donation from Bill Marshall (see notes 4 and 13). 39 Prior Year Comparative: Designated Funds 2021/22 40 ## 23. Restricted Funds Inclusivity Fund - During the year the Essex Community Foundation matched a fund that Essex Scouts had set up from existing funds (£9,000). This had specific provisions that it was to be used solely to assist young people with their personal fundraising to enable them to attend overseas Scout Jamborees. This was deemed by the Trustees to be a Restricted Fund within the County Accounts. The two funds together were called the Inclusivity Fund. The County Grants Board considered applications from individuals and the whole of the Restricted Fund was dispersed to individuals in March 2023. A further donation of £1,500 was received from Masons Accountants and was added to the Designated fund. A small residual remains on the Designated Fund (£735) County Support Fund – Set up as a Restricted Fund during the year with a donation of £30,000 from the Norman Garon Trust. The County Trustees agreed to supplement this by transferring £20,000 from the General Fund. This Fund is to support Districts, Groups and individuals experiencing financial difficulty in the current economic climate. To date one grant of £200 has been given. 41 ## 24. 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 2021/22 42 ## 25. 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. ## 26. Related Parties The Trustees have donated £759 (2021/22 £336) 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 £250,000 to the Essex County Scout Council during the year. (2021/22 £175,000). During the year the charity paid Masons Audit Ltd £888 (2021/22 £1,014) for payroll services. Bob Bye is a Trustee of the charity and a director of Masons Audit Ltd. During the year £1,416 (2020/21 £1,072) was paid to Fortinbras HR Solutions Ltd, for HR services. Chris Dear (Trustee for part of the year) 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 £7,708. (2021/22 £2,197). Wendy is the wife of Bob Bye, the County Commissioner. 43 ## 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 2023 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 Republic of 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 2023, 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. 44 ## 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 5, 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. 45 ## 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. 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. 46 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. - 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 (ie 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. 47 ## 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 Statutory Auditor 146 New London Road Essex CM2 0AW 11th, July 2023 Edmund Carr LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. 48 r4 o D) ¢X ¢VJ ¢0 rl ¥J ry ￿ ri ri 49 cHAItL LIT •• Front Cover - County Back Pack Inside Back Cover - HM King Charles III Coronation and The Big Help Out Back Cover - Scouts on the Pier holding a vigil for HM Queen Elizabeth II Photography by Essex Scouts Media and Communications Team (except page 13)