2021-12-31-accounts

TRUSTEES ANNUAL REPORT & ACCOUNTS For the year ended 31[st] December 2021

Trustees Annual Report Pages 2-11 Independent Examiner’s Report Page 12 Annual Accounts Pages 13-15

Page 1

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section A – Reference and Administration Details	Section A – Reference and Administration Details
Charity Name:	4th Eling Sea Scouts (since 01/10/21, previously 4th New Forest North (Eling) Sea Scouts)
Registered charity number:	302268
HQ Registration number:	10013513
Charity’s principal address:	Testwood Lakes Off Brunel Road Totton Southampton SO40 3WX

Names of the charity trustees who manage the charity, as at 31/12/21:

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Trustee Name Office (if any) Dates acted if not for the whole year
Mrs Donna Ovenden Group Scout Leader
Mr Paul Bullock Assistant GSL
Ms Jill Doherty Chair
Mrs Michelle Moody Secretary Since 29/06/21
Mr Peter Foster Treasurer
Ms Lisa Vail Scout parent rep
Ms Karen Mould Scout parent rep
Mr Alex Moody Since 29/06/21
Mr Craig Challis Beaver parent rep Since 29/06/21
Dr Clare Pollack Scout parent rep Until 29/06/21
Mr Paul Williamson Assistant Treasurer Until 29/06/21
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Names and addresses of adviser:

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Type of Adviser Name Address
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Type of Adviser Name Address	Type of Adviser Name Address	Type of Adviser Name Address
Independent Examiner	Richard Butler	The Old Stable Coombe Farm Coombe Lane Awbridge, Romsey SO51 OHN

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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section B – Structure, Governance and Management

Description of the charity’s trusts:

Type of governing document	The Group’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of The Scout Association.
How the charity is constituted	The Group is a trust established in accordance with the Policy, Organisation and Rules of the Scout Association.
Trustee selection methods	The Trustees are appointed or elected in accordance with the Policy, Organisation and Rules of the Scout Association.

Additional governance issues:

The Group Executive Committee

The Group, which is a registered educational charity, is managed by the Group Executive Committee, of which the members are the Charity Trustees of the Scout Group. As Charity Trustees they are responsible for complying with legislation applicable to charities, including the financial management, accounting and reporting to the Charity Commission as required. The Executive Committee meets every 6 to 8 weeks and consists of the appointed roles of Chair, Treasurer and Secretary, together with the Group Scout Leaders, Building manager, elected members and parents’ representatives. New members complete the_'Essential Information for_ Executive Committee' training within the first 5 months of joining the committee. This Group Executive Committee exists primarily to support the Scout Leaders in meeting the responsibilities of their appointments and is responsible for:  Raising funds and the administration of Group finance;  The maintenance and development of Group property and equipment;  The insurance of persons, property and equipment;  Representing the Group at public events;  Assisting in the recruitment of leaders and other adult support;  Appointing any sub committees that may be required;  Appointing Group Administrators and Advisers other than those who are elected.

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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section B – Structure, Governance and Management

Additional governance issues (continued):

	Risk management and Internal Control		The Group Executive Committee regularly reviews the major risks to which the Group could be exposed. Systems and controls have been established to mitigate these risks where appropriate. The main areas of concern that have been identified are: Financial mismanagement.We have internal controls in place to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments and comprehensive insurance policies to cover the insurable risks. The Covid pandemic.The Group’s Covid Policy is aligned to the Scout Association’s tiered statuses. Most Scouting activities were restricted to online sessions and virtual events until the Green status was announced in mid-2021. Damage to the building, property and equipment.During 2021 a 2- metre fence was installed to provide better protection of our property and equipment. The Group also has buildings and contents insurance in place to mitigate against permanent loss and would request the use of buildings, property and equipment from neighbouring Scout Groups and organisations if required. Injury to leaders, helpers, supporters and members.Through the capitation fees the Group contributes to the Scout Association’s national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced income from fundraising.The Group is primarily reliant upon income from subscriptions and fundraising. State grants received from the local council in 2021 made up for the reduced fundraising income. The Group also holds a reserve fund to ensure the continuity of activities for up to 6 months. The Committee could raise the value of subscriptions to increase the income to the Group on an ongoing basis, either temporarily or permanently. Reduction or loss of leaders. The Group is totally reliant upon volunteers to run and administer the activities of the Group. If there was a reduction in the number of leaders to an unacceptable level in a particular section or the Group as a whole then there would have to be a contraction, consolidation or closure of a section, or in the worst-case scenario, the complete closure of the Group.

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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section B – Structure, Governance and Management

Additional governance issues (continued):

Risk management and Internal Control (continued)		Reduction or loss of members.The Group provides activities for all young people aged 6 to 14. If there was a reduction in membership in a particular section or the Group as whole then there would have to be a contraction, consolidation or closure of a section, or in the worst-case scenario, the complete closure of the Group.

Section C – Objectives and Activities

Summary of the objectives of the charity set out in its governing document		The objectives of the Group are as a unit of The Scout Association. The Purpose of Scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The Values of Scouting As Scouts we are guided by these 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. The Scout Method Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:  enjoy what they are doing and have fun;  take part in activities indoors and outdoors;  learn by doing;  share in spiritual reflection;  take responsibility and make choices;  undertake new and challenging activities;  make and live by their Promise.

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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

	Section C – Objectives and Activities
Summary of the main activities in relation to these objectives	The main activities that are normally undertaken in relation to the above objectives are:  Provision of leadership training to facilitate the delivery of excellent Scouting;  Provision of land- and water-based Scouting activities;  A programme of activities aimed at the young people achieving recognition through being awarded badges;  Participation in district and county events and competitions;  Participation in conservation projects and civic events, like the St Georges Day and Remembrance Day parades;  Opportunities are given to represent the Group at Jamborees and other international events;  Fundraising to facilitate other activities. Several of these activities could not take place during 2021 due to the Covid restrictions. No boating could be done until the Green Covid status in mid-2021.
Contribution made by volunteers	The contribution of volunteers to the Group is both fundamental and excellent. Currently the Group has over 30 volunteers working in Scout leadership, administration and fundraising roles.
Public benefit statement	The Group meets the Charity Commission’s public benefit criteria under both the Advancement of Education and the Advancement of Citizenship or Community Development headings.

Page 6

TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section D – Achievements and Performance

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Summary of the main Despite the challenges of Covid restrictions, the Group achieved
achievements of the charity a number of highlights to be proud of, in particular:
during the year  The name of the Group and charity was changed to
4 [th] Eling Sea Scouts on 01/10/21.
 The Group maintained its Royal Navy recognition, as one of
only 105 such Groups across the UK.
 Following the drop in membership during the lockdowns,
section numbers are on the increase again, with 103 youth
members in the Group at year-end. All sections are working
towards getting back to full strength again.
 All the sections held regular meetings - both online and at
the hut, in line with the Covid status - with a variety of
activities and challenges for members to participate in.
 The Scout section competed in the County regatta held at
Testwood Lakes.
 Good progress was made in implementing our
Development Plan with c. £33,000 spent on improvements
to our property and equipment. Details of the main projects
are provided below.
Tom Hall Memorial Garden
Great progress was made on the Memorial Garden once the
Covid restrictions were eased. A few additions remain to be
completed in 2022.
Security and fence
A 2-metre fence was erected around our property at a cost of
£9,968 and a hedge was planted along the lakeside boundary.
Our CCTV system was also upgraded at a cost of £1,680 to
provide 360° coverage around our building.
Changing rooms
Improvements included the installation of the benches and
shower curtains in the changing rooms, at a total cost of
£2,041.
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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section D – Achievements and Performance

Boating equipment

The Group purchased a new Sedgemoor SB380 dinghy, our first new rowing dinghy in over 10 years, at a cost of £5,005 including the road trailer and accessories. A further £2,900 was spent on replacing older boating equipment, including buoyancy aids, Pico mainsails and rigging.

Equipment store

Phase 1 of this project was completed, which included the planning approval and initial groundworks. Phase 2 commenced with the ordering of the steel building for delivery in March 2022. Our fundraising drive is on target to be able to complete this project in 2022.

Section E – Financial Review

Financial highlights

The Group maintained its strong financial position in 2021. Although our unrestricted funds show a shortfall of £4,503 for the year, this is solely as a result of the additional loan instalment of £6,500 that was paid to settle the Group’s loan. £5,383 of this early payment was covered from the loan reserve brought forward from previous years’ surpluses. The full loan was paid off more than a year earlier than due, thereby clearing our annual liability of £6,500 plus interest that had been payable each year since 2013. At the year-end the Group held unrestricted cash reserves of £19,369 (excluding the section camp surplus), which is equivalent to 6.5 months of our average operating expenditure. Although higher than our Financial Policy defines, the excess reserves have been designated to be spent on the new equipment store in 2022.

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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section E – Financial Review

The charity’s principal sources of funds

The Group’s principal sources of funds are subscriptions and non- subscription income (grants, donations and fundraising). The income from subscriptions is used solely for the provision of the Scouting programme, including the membership (capitation) fee, activities, training, and other costs to run the facility, such as the lease, maintenance, utilities and insurance. Gross subscription income in 2021 was £14,621, of which £3,971 was paid out as the annual membership fee. An additional £5,663 was received from HMRC through the Gift Aid scheme. Non-subscription income is used to repay the building loan, improvements to the facility and for the provision of new equipment. In 2021 this unrestricted income comprised £17,536 from grants and donations, £2,907 from other users of the Aquativity Centre, £183 from fundraising and £207 from the sale of uniform and old kit.

Reserves policy

The Group’s Financial policy is to hold sufficient reserves to continue the charitable activities of the Group should income and fundraising activities fall short. The policy targets a reserve of unrestricted funds to cover 3 to 6 months of the Group’s typical operating expenditure (circa £36,000 per year). The membership fee of circa £5,300 is due in March 2022 and is fully covered by the designated subs reserve which ringfences funds specifically for this commitment. At the year-end, some of the grants received were held as restricted funds to be spent in 2022:  A balance of £1,166 is available for the completion of the Tom Hall Memorial Garden;  £4,040 of grant funding and £4,000 of reserve cash funds is available for phase 2 of the new equipment store, in addition to the £6,043 deposit that has already been paid for the building.

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TRUSTEES ANNUAL REPORT

for the year ended 31[st] December 2021

Section E – Financial Review

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Investment policy and objectives The Group has a risk-averse strategy to the investment of its
reserve funds. All funds are held in cash using mainstream
banks only.
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Investment policy and objectives The Group has a risk-averse strategy to the investment of its reserve funds. All funds are held in cash using mainstream banks only.	Investment policy and objectives The Group has a risk-averse strategy to the investment of its reserve funds. All funds are held in cash using mainstream banks only.
How expenditure has supported the key objectives of the charity	In normal times the Group’s finances are managed and expenditure is prioritised to support the sections to deliver an exciting Scouting programme consistent with the objectives of Section C.  Funds made available to sections for spending on their programme and activities;  Support is provided to leaders to attend training courses and to purchase uniform;  Maintaining the facility in good condition, and making improvements as and when our finances permit;  Following a replacement programme for boating and camping equipment to ensure all equipment is in a fit condition.  Surplus funds are designated to the Group’s priority projects, in addition to grants received for these purposes. Once again our Scouting programme was disrupted due to the Covid restrictions, which meant that online sessions had to replace the usual face-to-face activities for the first half of 2021. No section camps were possible and boating could only recommence in September.

Section F – Other Optional Information

Plans for future periods	The key projects planned for 2022 are:  Completion of the Tom Hall Memorial Garden;  Completion of the new equipment store;  Upgrading the downstairs lighting;  New external signage with the new Group name;  Commencement of the car park resurfacing, subject to funding being available. These projects will be funded in the main by fundraising and appeals specifically for these improvements.

Page 10

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Receipts and Payments Account
For the year from 1st January 2021 to 31st December 2021
Receipts
2021 2020
Unrestricted Funds Restricted Funds Total Total
£ £ £ £
Subscriptions and Gift Aid
Membership subscriptions 14,620.50 14,620.50 13,715.50
Less : Membership subscriptions paid on 2/3/21 -3,971.40 -3,971.40 -5,247.00
Net Membership subscriptions retained 10,649.10 10,649.10 8,468.50
Gift Aid 5,662.94 5,662.94 4,178.01
Sub total 16,312.04 16,312.04 12,646.51
Grants and Donations
New Forest District Council Grants 17,302.57 17,302.57 11,334.00
Royal Navy Grant (dinghy) 2,500.00 2,500.00
The Leslie Sell Trust (fencing) 1,000.00 1,000.00
The Royston Group (Memorial garden) 1,000.00 1,000.00
The Beaulieu Beaufort Foundation (fencing) 1,500.00 1,500.00
Exxon Mobil (fencing) 500.00 500.00
The Co Op Community Fund (store) 1,977.77 1,977.77
The Barker-Mill Foundation (store) 2,000.00 2,000.00
Southern Communications (store) 2,000.00 2,000.00
Bernard Sunley Foundation (store) 4,000.00 4,000.00
Testwood Lakes Sailability (Memorial garden) 550.00 550.00
Arnold Clark Community Fund (benches) 750.00 750.00
Aviva / Crowdfunder Grant (heating) 3,052.36
The MM Wyllie Charitable Trust Grant (fencing) 5,000.00
Anonymous / other donors 233.50 1,630.00 1,863.50 172.00
Sub total 17,536.07 19,407.77 36,943.84 19,558.36
Fund Raising
Donkey Derby 150.00
Crowdfunder Prize Draw (fencing project) 300.00
Hire of Facility/Equipment 2,906.67 2,906.67 2,009.63
Testwood Lakes Sailability (pontoon insurance) 290.00 290.00 280.00
Badges / Uniform 106.50 106.50 11.50
Other fundraising activities 480.68 480.68 257.88
Sub total 3,493.85 290.00 3,783.85 3,009.01
Section Camps and Activities
Beaver section 435.00 435.00 0.00
Cub section 627.26
Scout section 70.00 70.00 0.00
Sub total 505.00 505.00 627.26
Total Gross Income 37,341.96 20,202.77 57,544.73 35,841.14
Sale of Group equipment 100.00 100.00 12.00
Total Receipts 37,441.96 20,202.77 57,644.73 35,853.14
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Page 13

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Receipts and Payments Account
For the year from 1st January 2021 to 31st December 2021
Payments
2021 2020
Unrestricted Funds Restricted Funds Total Total
£ £ £ £
Premises
Maintenance 4,546.24 4,546.24 5,237.03
HQ improvements 432.14 432.14 697.64
Cleaning 2,942.40 2,942.40 1,095.05
Health, Safety & PPE 134.55 134.55 208.09
Electricity 1,299.66 1,299.66 1,446.21
Gas 157.77 157.77 126.36
Water 127.19 127.19 0.00
Phone line - internet & alarm 231.84 231.84 407.58
Rent 250.00 250.00 250.00
Buildings and Contents Insurance 1,392.90 1,392.90 1,317.72
HQ Projects
Tom Hall Memorial Garden 1,586.51 1,586.51 991.40
Fence 1,417.90 8,550.00 9,967.90
Changing rooms 41.00 2,000.00 2,041.00
CCTV upgrade 1,680.00 1,680.00
Equipment Store 4,369.22 6,067.99 10,437.21
Heaters 3,052.36
Loan Repayment and Interest
Capital 13,000.00 13,000.00 6,500.00
Interest 181.00 181.00 536.25
Section Camps and Activities
Beaver section 584.77 435.00 1,019.77 570.22
Cub section 744.87 744.87 1,169.18
Scout section 959.60 70.00 1,029.60 805.85
Fund Raising Expenses
Donkey Derby 0.00 220.00
Other Fund Raising 297.65 297.65 0.00
Camping and Boating Equipment
Camping equipment 163.64 163.64 687.90
Boating equipment purchases 3,688.45 4,214.23 7,902.68 408.18
Boating equipment maintenance 597.53 597.53 510.23
Programme Expenses
Badges 185.05 185.05 647.63
Group Scarves, Sweatshirs & T Shirts 0.00 411.16
Adult Leader uniform 24.00 24.00 18.60
Adult Leader training 0.00 99.00
Other Expenses
Administration & Sundry expenses 254.39 254.39 332.60
Professional fees 120.00 120.00 120.00
Marine and Pontoon Insurance 1,995.18 290.00 2,285.18 1,915.30
Accident and medical cover for non members 126.00 126.00 126.00
Total payments 41,944.94 23,213.73 65,158.67 29,907.54
Net of receipts / (payments) -4,502.98 -3,010.96 -7,513.94 8,997.96
Cash funds last year end 24,653.12 8,216.30 32,869.42 23,871.46
Cash funds this year end 20,150.14 5,205.34 25,355.48 32,869.42
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Page 14

Statementofassetsandliabilitiesa	ttheendofthe yea	r
		202L		2020
	UnrestrictedFunds	RestrictedFunds	Total	Total
	€	€	€	f
Cashfunds
CAFCurrentAccount	4,813.L7	5,205.34	10,078.51	L4,484.87
:AFSubscriptionsAccount	8,2AO.72		8,200.72	1L,237.O7
\atWestCurrentAccount	7,O70.85		7,070.45	7,747.54
Cashin hand	6.00		6.00
Totalcashfunds	20,L50.t4	5,205.34	25,355.48	32,869.42
Non-monetaryassetsforownuse
-andandbuildings(seenote1)	375,656	,,nqE	397,75t	17)A))
)ontoon	3,018	94,474	93,432	qo/_1l
Scouting equipment,furnitureetc(seenote2)	7,797	(qq?	13,349	6,800
3oatingequipment	44,685	76,244	60,969	56,665
Total otherassets	431,156	t34,346	565,501	523,749
=ra-bili1ies:lh-ss-cd-u€,l4tbir--or-cJc.a-r
3T direct debitforDecember usage	189.30		189.30	93.66
Stherlonqterm liabilities -HQ loan(seenote				13.000.00
Total liabilities				13,093.66