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2020-12-31-accounts

HERTFORDSHIRE COUNTY SCOUT COUNCIL (Registered Charity Numbers: England and Wales 302606, Scotland SC039650)

TRUSTEES’ REPORT

AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

HCSC Scout Activity Centre Well End Road Borehamwood WD6 5PR

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

CONTENTS

PAGE

Trustees and Advisers 2 and 3
Trustees' Report 4 --- 13
Independent Auditors Report 14 --- 16
Statement of Financial Activities 17
Balance Sheet 18
Statement of Cash Flows 19
Notes to the Financial Statements 20 --- 30

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2020.

REGISTERED CHARITY NUMBER - ENGLAND & WALES 302606 REGISTERED CHARITY NUMBER - SCOTLAND SC039650

TRUSTEES

The persons named below served as Trustees during the period 1 January 2020 to the date of this report unless otherwise indicated.

COUNTY COMMISSIONER

Liz Walker

COUNTY CHAIR

Michael Shurety

DEPUTY COUNTY COMMISSIONER (Nominated)

Dan Nathan

COUNTY SECRETARY

Claire Stevens from 1 February 2020

COUNTY TREASURER

Frank Monnington

COUNTY YOUTH COMMISSIONER OTHER NOMINATED MEMBERS

Vacant

Dave Pullen–Safety & Safeguarding Awareness Co-ordinator

ELECTED MEMBERS

Steve Lindsay, MBE Mark Jefferson Nigel Reed Geoffrey Kavanagh Nick Nieder Ashley Cordell

YOUNG PEOPLE

Alexander Holmes (Until 9[th] July 2020)

CO-OPTED MEMBERS

Roger Sands – Appeal Director (until 9[th] November 2020)

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

OPERATIONAL ADDRESS

COUNTY HEADQUARTERS

HCSC Scout Activity Centre Well End Road Borehamwood WD6 5PR

PRINCIPAL ADVISERS AND PROPERTY TRUSTEES

AUDITORS

MHA MacIntyre Hudson LLP Chartered Accountants 6[th] Floor 2 London Wall Place London EC2Y 5AU

PRINCIPAL BANKERS

Barclays Bank PLC. 78 Turners Hill Cheshunt EN8 9BW

MANAGEMENT ACCOUNTANTS

PKW Accountancy Limited Chartered Accountants Second Floor 1 Church Square Leighton Buzzard Bedfordshire LU7 1AE

TRUSTEES FOR PROPERTY: ENGLAND AND WALES

The Scout Association Trust Corporation Gilwell House Gilwell Park London E4 7QW

TRUSTEES FOR PROPERTY : SCOTLAND

County Commissioner County Chair County Secretary C/o Campbell Riddell Breeze Paterson Solicitors 229 Fenwick Road Giffnock Glasgow G46 6JQ

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

The Hertfordshire County Scout Council (HCSC) is an unincorporated association and a registered charity established as an independent charity under the umbrella of The Scout Association Royal Charter. It operates in accordance with the provisions of the Charities Act 2011 and The Scout Association’s regulations laid down in Policy, Organisation and Rules (POR), which are subject to change from time to time and include an operational constitution for Scout Counties. The Council also operates under the name of Hertfordshire Scouts.

Purpose and Method

The purpose of the Charity is the promotion and development of Scouting in Hertfordshire, and actively engaging and supporting 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, share in spiritual reflection, take responsibility and make choices, undertake new and challenging activities and live their Scout Promise.

The Trustees have a duty to report on the Council’s public benefit in their Annual Report. The Trustees have assessed their aims, activities and charitable objectives, which are to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens, and as members of their local, national and international communities. They believe that they have met the Charity Commission’s public benefit criteria both for the advancement of education and the advancement of citizenship and community development.

The Charity has complied with the two key principles set by the Commission with regard to public benefit. The way in which Scouting is carried out helps young people in their personal development, empowering them to make a positive contribution to society; this benefit is directly linked to the purpose of Scouting. Hertfordshire Scouts is part of a national movement open to young people aged 6 – 25 and adults willing to make the Scout Promise. The benefits of Scouting are not constrained by a member’s ability to pay. Local and national arrangements exist to waive subscriptions and other costs, and for the provision of uniforms and the cost of activities so that young people are not excluded from activities if they are unable to pay.

Our Activity Centres normally provide facilities and courses for a wide variety of youth groups, schools, educational and ethnic establishments to experience Scouting. Regrettably this has not been possible since March 2020 but the staff have ensured they are ready to go as soon as allowed.

Governance

The Charity is governed by the County Executive Committee, who are the Trustees; it meets as a minimum, four times a year. The County Executive Committee consists of:

Members of the Executive Committee are required by the Scout Association to undertake appropriate training, which is available online. New Trustees would not only be required to compete this they would be supported with a personalised induction programme, designed to reflect their individual needs based on their prior experiences.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

The Regional Commissioner has the right of attendance at the County Executive Committee as do the County's Nominated Member(s) on the Council of The Scout Association, if not already a Member(s).

Routine management and administration are delegated to a Standing Committee, which meets at least once a month, leaving the Executive Committee able to concentrate on the overall strategy and long-term planning. Other matters including most aspects of young person and adult training and management of the Activity Centres are delegated to Sub-Committees which in turn report to and make recommendations for consideration by the Executive Committee. Oversight of the Charity’s finances is delegated to a Finance Sub-Committee, which likewise reports to and makes recommendations for consideration by the Executive Committee. The Staff team is led by the Manager, Activity Centres and Support Functions.

The Executive Committee is supported by specialists with expertise in specific areas including young people and adult training at both County and District levels and to ensure required standards are met in respect of safety and safeguarding of both young people and adults, health and safety and inclusion.

Over the last year the Standing Committee has met on a fortnightly basis to manage the challenges arising from and the impact of, the Covid 19 pandemic. This has allowed for full review and monitoring of the budget, on-going review of finances, an overview of grants claimed, and the work needed to obtain a CBILs loan, all with the aim of ensuring financial stability and monitoring to ensure HCSC remains a going concern.

Regular reports of the financial effect of Covid-19 are being made to the full Executive as the Trustees realise the serious implication of the ever-changing situation. The aim is ensuring on-going financial stability; however, they currently believe that the steps taken along with these reviews should be sufficient for the Charity to still be a viable going concern when face-to-face Scouting and our regular operations resume.

Trustees’ Responsibilities

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

The law applicable to charities in England and Wales/Scotland 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 of the incoming resources and application of resources of the Charity for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy, at any time the financial position of the Charity, enabling them to ensure that the financial statements comply with the Charities Act 2011 and Trustee Investment (Scotland) Act 2009, the Charities Accounts (Scotland) Regulations 2006 as amended and the provisions of the Charity’s Constitution. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information including that on the Council’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Safeguarding Policy

The Trustees have appointed a Safeguarding Adviser to lead on safeguarding and advise members and committees as required. It is the policy of The Scout Association to safeguard the welfare of all members by protecting them from physical, sexual and emotional harm. As a County we are fully committed to complying with this policy in all respects and it is the responsibility of all our members to ensure that this is done.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

Health and Safety Policy

The Trustees have appointed one of their number to advise members and Districts and to scrutinize compliance with health and safety legislation and practice. Additionally, external advisors have been appointed to advise on compliance with health and safety legislation and good practice at our Activity Centres. It is the Trustees’ policy to provide Scouting in a safe manner and in a safe environment without risk to health, as far as is reasonably practicable, and to ensure that the County complies with all the requirements of The Scout Association safety policy as laid out in POR.

Risk Assessment

The Charity has adopted the Charity Commission’s recommended model, utilising five categories, to assess, manage and review the risks it faces. A risk management policy and register, approved and monitored by the Trustees, is in place. The principal risks primarily relate to the potential for financial loss, business interruption, the health and safety of our membership and the damage to the reputation to Scouting both within Hertfordshire and nationally. Each risk has a designated ‘Risk Owner’ and, if assessed as requiring a ‘fix’, an ‘Action Owner’.

In addition, the Charity continues to identify, monitor, review and manage the major operational and business risks that it faces on an ongoing basis. It is recognised that the nature of its work requires active acceptance and management of some risks in undertaking activities in order to achieve the Association’s objectives.

A comprehensive set of policies and rules is provided by The Scout Association applicable to the national movement, which are rigorously enforced and routinely monitored by the Standing Committee and through regular reporting to the Trustees. Comprehensive insurance policies exist to ensure that all reasonable risks are covered.

In compliance with DBS (Disclosure and Barring Service) requirements checks are completed on all adults who may be expected to be involved in “designated activities” with young people through Scouting. This process minimises risks of contact with inappropriate persons and safeguards the reputation of the Charity, The Scout Association and its members.

Data Protection

The Charity has updated its Privacy and Data Protection Policies for both Scouting Operations and Activity Centre Business as they have different implications for the Charity and our customers. The Trustees adopted The Scout Association Data Protection and Privacy Policies with slight amendments specific to Hertfordshire. A Data Protection Officer has been appointed and the policies are available on our website. The County Team has been regularly reminded of the implications of these policies and to make changes to their processes where necessary. The Charity will be reviewing the different teams regularly to ensure they are complying with the policies.

Volunteer Statement

The Charity is almost completely dependent on volunteers; most volunteers hold defined roles within Scouting as leaders or supporters, some of whom may hold more than one role. In addition, there are many other volunteers whose services are enjoyed by the County, its Districts and Groups. Many volunteers give two or more nights a week plus many weekends. The majority of volunteers including members of Executive Committees are required to undergo compulsory formal training appropriate to their roles.

As always we would like to thank every volunteer for their contribution, directly, or indirectly to the delivery of Scouting to the young people of Hertfordshire, particularly in rising to the numerous challenges of the pandemic. The commitment of our adult teams at a County, District and Group level is immense and, we know that our young people benefit immeasurably from this generosity.

Pension Statement

The Trustees employ a number of staff both in County Office and at its Activity Centres. Those employees who are not members of an individual pension plan are automatically enrolled in a pension scheme in accordance with Government legislation. The County is a participating employer within The Scout Association’s Personal Pension Plan.

Policy for Remuneration of Key Management Personnel

Key management personnel are comprised only of Trustees. The County Secretary is now a paid member of staff, as permitted by Scouting POR. Pay is set to reflect that paid to others holding a similar role in other counties. All Key Management Personnel are required to complete declarations relating to both conflict of interests and any related party transactions.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

REVIEW OF THE YEAR

A census is completed annually at 31 January covering all sections all Groups across all Districts and the County.

The numbers reported through the census over the last 5 years are as follows:

Youth Membership
Beavers
Cubs

Scouts
Explorers
Youth Membership (under 18)
Scout Network
Total Youth Members
Leadership
Organisational Support
Total Membership
Number of Sections
Beaver Colonies
Cub Packs
Scout Troops
Explorer Scout Units
Scout Networks
Active Support Units
Groups
Districts		 2021
2,704
4,004
3,708
1,278
11,694
318
12,012
2,150
2,158
16,320
208
220
194
63
16
52
174
18		 2020
3,793
4,787
4,087
1,575
14,242
469
14,711
2,874
1,968
19,553
212
223
194
62
17
47
174
18		 2019
3,834
4,824
4,009
1,408
14,075
383
14,458
2,794
2,094
19,346
214
222
189
63
16
51
175
18		 2018
2017
3,870
3,879
4,949
4,879
3,933
3,982
1,453
1,461
14,205
14,201
393
233
14,598
14,434
2,884
2,871
2,144
1,647
19,626
18,952
213
211
227
224
182
186
58
56
17
16
39
36
173
177
18
18

Numbers this year have been significantly affected by the Covid-19 pandemic. Face to Face Scouting was suspended from 17[th] March 2020 and blended Scouting became ‘the norm’. This has had a significant effect on numbers, as not all adapted well, although it is pleasing to be able to report that the drop in numbers in Hertfordshire was at a much lower percentage than other Counties in the Eastern region. The biggest drop is in Beaver numbers, Districts are reporting a reluctance to join unless face to face meetings are possible. Waiting lists have grown, but the hope is that new members will join as we return to face to face scouting later in the year.

The inclusion element of the national Scouting strategy charges all Groups and Units with the task of “being reflective of the communities in which we operate”. A recruitment campaign will be needed in many areas as we work to restore our membership levels and we will continue to seek opportunities at County and District level to encourage people from all parts of our society to join the largest mixed youth organisation in the UK.

Recruitment of adults will be essential as adult numbers have also dropped; hopefully the increased involvement of parents (via on line meetings) over the past months will help to continue and lead to a boost in our Leadership teams.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

The County Team Structure

The County Commissioner is responsible for the development of Scouting in the County. This includes managing and supporting the County to run effectively and that the County provides good quality Scouting for young people and proactively supports and manages adults. Together with 3 Deputy County Commissioners (DCC) who report to the County Commissioner the County Commissioner provides a vision for the County and implements a development plan to meet it, ensuring that systems are in place to support development of Scouting.

The Deputy County Commissioner (Programme) manages the County Programme Team, which includes the Assistant County Commissioners (ACCs) for Sections (Beavers Cubs, Scouts, Explorers and Network), International. The team continues to support the delivery of a balanced programme (see Activities and Achievements) of activities across all youth sections at County, District, Group and Section level and encourages participation at Regional, National and International levels.

The Deputy County Commissioner (People) manages the County Training Team to deliver The Scout Association’s modular training scheme to all adults. Whilst all introductory training and compulsory renewable modules have been on line for some time over the last year other training has had to move on line where possible. The training team has risen to the challenge of this, providing the majority of training online, including First Aid, other than the essential practical elements. Specialist training packages are also developed, drawing on the wider skills of the whole adult support team to meet any emerging needs. Specialist advisers for both Special Needs and Inclusion advise, where specific issues arise, but also provide general training and the sharing of best practice in these areas.

The Deputy County Commissioner (General) supports the County team and manages the Activities teams who provide adventurous activities to young people and adults across the County.

County and District-based Active Support Units (ASUs), led by managers and supported by administrators, provide an alternative volunteering programme for adults. People who are unable, for whatever reason, to commit to regular meetings/timings can sign up to support occasional activities or events. ASUs offer an important leadership channel, as part of the Association’s “Flexible Volunteering” strategy.

Hertfordshire County Scout Council benefits from a County Administration Team which looks after day to day administration and accounting for Hertfordshire Scouts; this team now includes the County Secretary and is managed, along with the Activity Centre Staff, by the Manager, Activity Centres and Support Functions. Through this team the County continues to be well supported with not only daily administration but also the servicing of County Committees and support for the County Team in the efficient delivery of major events.

The strategic management of our Hertfordshire-based Activity Centres continues to be delivered through the Activity Centres Management Committee (ACMC), which reports into the County Executive Committee. Our Activity Centres have a team of permanent and seasonal staff, and of course our invaluable volunteer service teams.

Scouting sections:

Scouting operates in five age-based sections from 6 to 25 years old.

Beavers (6–8)

Beavers are our youngest members. They take part in a wide range of activities including games, crafts, and when possible visits and outdoor activities. They work towards a variety of badges giving them a good grounding in the working of the Scout movement and take part in Nights Away experiences, both camping and indoors.

Cubs (8-10½)

Cubs take part in a wider range of activities designed to be progressive, interesting and challenging for their age range; their badge scheme also shows progression from that of the Beavers. A Cub meeting normally consists of games, activities and early skills training with much time spent outdoors. A Cub Pack is split into smaller teams called “Sixes”, which are lead by a “Sixer” and supported by a “Seconder”.

Camps and introductions to adventurous activities are part of the normal Cub programme.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

Scouts (10½–14)

Each Scout Troop consists of small units of six to eight Scouts called “Patrols”, led by a Patrol Leader, supported by an Assistant Patrol Leader. Outdoor activities feature prominently, with the highlight usually being camping. Scouts learn and develop various skills, such as map reading, camp cooking and first aid in preparation for camp and other activities/events. Rock climbing, hiking in challenging environments, orienteering, potholing, gliding, and photography are just some of the other things they can get up to.

All of these skills are recognised in their badge scheme, which shows development from that offered to the cubs. A number of Scout Troops operate as Sea or Air Scouts and may achieve and retain official recognition from the Royal Navy or Royal Air Force. Such recognition is based upon the quality and professionalism of the training and specialist activities in each discipline, over and above the standard Scouting opportunities.

Explorer Scouts (14–18)

Explorers are encouraged to lead themselves in deciding the programme and direction of the Unit, with support and guidance from adult leaders. The section also includes the Young Leaders’ Scheme, where young people are able to take on a leadership role in one of the younger sections.

A significant proportion of Young Leaders join us directly and temporarily from the Duke of Edinburgh’s Award or vocational training, to complete the volunteering elements of their courses or awards. Many of them stay on after their compulsory attendance periods when they find out how much fun and adventure we can provide for them.

There is scope for more adventurous activities like offshore sailing, camping, performing, parascending, mountaineering and expeditions in the UK and internationally.

Scout Network (18-25)

Scout Network is the fifth section of the Scouting movement. Scout Network members organise their own programme to match the availability of the members and take part in a variety of activities continuing to develop the skills learnt in the younger sections.

Activities and Achievements

Scouting provides “Life Changing Adventures” and “Skills For Life” for our young people and Hertfordshire is at the forefront of this delivery. The year has however, been a very different experience for both our young people and our adult volunteers.

2020 started as 2019 finished – weekly meetings were being held across County, plans for camps and international expeditions, including representation at Eurojam, were going ahead, the Beavers held a successful ‘Builder Badge Day’ at Phasels Wood - and then Covid-19 hit the world. Face to Face scouting was suspended, our Activity Centres were closed and change was needed.

Blended Scouting arrived. Our young people and adult volunteers were quick to adapt; the balanced programe which offers a mix of indoor and outdoor activities, desgined to stretch the physical, intellectual and emotional needs of our youngsters (whilst acknowledging the differences, and in some cases Special Needs of our young people) continued where possible. We saw a mixture of on-line meetings, badge work completed at home and the introduction of virtual camps. For a short period in the Autumn face to face meetings were again allowed, but not as before; groups worked in limited size bubbles, with an emphasis on being outside.

There were some excellent examples of ‘keeping going’ – on-line Scouting is not for all, so sections and groups joined together to make more viable size meetings. In one District a team of leaders took on the challenge of offering meetings for all Beavers and Cubs in the District, which was followed by a very successful district wide virtual camp. Across the whole county there were positive stories of how Scouting had kept going, not just in continuing to run a programme but also in supporting our communities. Christmas Cards were designed by our young people and sent to residents in local care homes and there were other examples of Scouting support to local communities. The 1425 team ran their Monopoly Run, but this year it was not only on line it was also offered to the whole country. This approach has contiuned into 2021 with ‘Beavers in Burrows’, a very successful on line camp going international with attendance from Beavers in Belgium.

Whilst so many of our usual events and activities have been unable to take place this year the versatility and adaptability of our volunteer leaders has been amazing, allowing Scouting to carry on. It was a very different year but still a very successful one!

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

Other Sections and Activity Centres

International

Our International Team has had a quiet year with no expeditions allowed; however they are actively looking ahead and planning for the future as the world hopefully opens up again. Soon this planning will include looking ahead to the World Jamboree, planned for 2023 in South Korea.

Leader Training

Leader Training where possible has moved on line. The Training Team has worked hard to offer the modules needed for leaders to keep their skills updated, all have benefited from this approach. Training for Adventuraous Activities has been on hold, but plans are in place for a restart as soon as allowed.

Archives

The County Archivist and his team have continued remotely, collecting memorabilia where possible and looking ahead to returning to their centre at Well End.

Activity Centres

The Centres have been closed since March 2020 leading to a significant impact on income. Use was made of the national furlough scheme and when it became clear we were looking at a longer-term closure HCSC took the opportunity to carry out a full staffing review. This led to a number of voluntary redundancies and a much leaner staff structure. The remaining staff have provided essential security and maintenance, have reviewed and improved systems and processes and have been available to offer support and advice to Groups and Districts. They have also been proactive in preparing plans for reopening, initially with a view to supporting grass roots Scouting in Hertfordshire.

Looking ahead work has continued on plans for refurbishment at Lochearnhead, with improvements to be made to not only offer more up to date facilities, but also to allow the Station to offer a post-Covid secure residential experience for all. Usage of the Station is also being reviewed – with the school summer break now at 5 weeks rather than 6 weeks a way is needed to offer more use to Hertfordshire Scouts across the whole county.

STRATEGIC AIMS AND PERFORMANCE

In May 2018 The Scout Association launched its 2018 to 2023 strategy, “Skills for life”, which set out an ambitious plan and vision for the future of Scouting. The new strategy reinforced the core elements of helping Scouting grow by being more inclusive, maintaining a youth shaped focus and making a bigger impact on local communities. The overall aim remains to prepare young people to become active citizens and equip them better with skills they can use during the rest of their lives. Pre Covid the County, Districts and Groups were making significant progress towards delivering these key strategic objectives. However, the suspension of ‘face-to-face’ Scouting on 17 March 2020, and the national Covid-19 restrictions have had an impact on the national “Skills for Life” strategy which The Scout Association has now extended to 2025. It also changed the nature of the interaction with our young members moving the main focus to blended Scouting whilst trying to maintain programme continuity. The resulting revised priorities for the County will be to firstly return our youth and adult membership to early 2020 levels whilst relaunching our exciting and innovative Scout programme as restrictions are eased or lifted. The next stage will be further growth.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

Plans for the future.

The outlook for Hertfordshire Scouting remains very strong, as we continue to be seen by young people, their parents and others as highly motivated, professional and dedicated teams of people who do great things for others. Scouting will be shaped by young people in partnership with adults, be enjoyed by more young people and adult volunteers and reflect the diversity of the community in which we live. As we come out of the worst of the pandemic we need to be planning for growth; we know we have continued to receive joining requests during the last year and the challenge will be to find places for all these youngsters.

Growth: We have seen the impact of the pandemic – now we need to grow our way out of it. Plans are in hand for recruitment of more adults, an essential for the numbers of youngsters to grow. Where Groups have used on line tools to keep Scouting active over the last year parents have had to be more closely involved; let’s hope we can further develop this interest to bring more adults on board.

Inclusion: Our aim is for the demographic of adult volunteers to be more representative of the communities in which we live and to make Scouting for young people easily accessible for all. We need to continue past success in this area, with assistance and guidance from specialists we can achieve this critical objective – as naturally as possible.

Youth-Shaped: This objective is designed to place our young people at the heart of our decision-making processes and to encourage them to become Young Leaders. There is also a need to increase the appointment and support of County and District Youth Commissioners (aged 18-25) together with Youth Ambassadors (aged 14-18). Whilst some of our Districts have enjoyed moderate success in this respect the appointment of our first County Youth Commissioner continues to prove more elusive than anticipated (mainly because our people of the respective ages are having massive fun doing what they are currently doing!). We are continuing with our endeavours to achieve this objective through increased encouragement and support of future candidates.

Community Impact:

Scouting has its roots in the local communities where we meet and our aim in coming years is to make a significant and relevant contribution to wider society. We already enjoy a great deal of civic support throughout Hertfordshire (reflected by the number of Civic Leaders who attended our on-line AGM last year) but our aim is to make a greater contribution to community projects and have a stronger voice on issues that affect young people, Scouting cannot exist in isolation and our impact can only be felt if we work closely with those at the heart of our local communities.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

Financial Highlights

The Financial Statements for the year ended 31 December 2020 are set out on pages 17 to 30. They have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 (SORP(FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and in Scotland and UK General Accepted Practice as it applies from 1 January 2015. There were no material changes in to accounting policies during the year. The Charity relies substantially on funds generated from its activities, in particular those generated at its Activity Centres being reinvested for the future benefit of Hertfordshire Scouting.

The Trustees would like to thank the financial controller, and all sectional Treasurers for their assistance, without whom controlling the County finances would not be possible.

Following the suspension of face-to-face Scouting in March 2020, due to Covid-19 the Trustees reviewed and amended the budget for 2020. Our Activity Centres have not been operational since the suspension, with a subsequent loss of income to the Charity. Where appropriate government support grants have been claimed and a thorough review of all operating costs was performed at the time of the outbreak and all expenditure that was not essential was put on hold. A large number of our Activity Centre staff have been ‘furloughed’ under the Coronavirus Job Retention Scheme at various times over the year, with a subsequent reduction in costs. A full staff restructure was carried out, leading to a number of staff leaving their employment with Hertfordshire Scouts; the new leaner structure has resulted in a significantly smaller wage bill as we go into 2021.

The accounts have been prepared on a going concern basis. As a result of the Covid-19 pandemic there are uncertainties concerning the future activities of the Charity, most significantly related to the operation of the Charity’s activity centres, which may affect the income of the Charity. Non-essential expenditure is on hold, a Coronavirus Business Interruption Loan Scheme loan has been taken out via our bankers Barclays, grants have been claimed wherever possible and the Charity has prepared detailed financial forecasts for the period to 30 September 2022, together with consideration of longer term viability based on assets, which the Trustees consider the current foreseeable future. Over this period with judicial financial management, and cost management, the Trustees have concluded that there are no material uncertainties that may cause significant doubt about the ability of the Charity to continue as a going concern.

Reserves Policy & Analysis

The Trustees will continue to review the reserves policy and will re-examine HCSC’s requirements for free reserves in the light of the evidence of the last year, the risks to the organisation and its working capital requirements, which varies significantly month by month. Free reserves are defined as the Unrestricted Funds at 31 December less reserves invested in land and buildings and other fixed tangible assets and non-liquid investments and amounts committed from those reserves at that date.

Free reserves are necessary to fund innovation and provide cover for operational risk. The Trustees had believed (following guidance from the Charity Commission) that free reserves of between three and six-months’ revenue expenditure were required in respect of working capital requirements. This policy is usually reviewed annually but is now under constant review and will in future be informed by our experience during the Covid-19 lockdown.

An analysis of reserves is shown below. The Trustees will continue their prudent efforts to raise the level of reserves as well as to finance specific projects that enhance its objectives.

Going forward, the financial priorities will be a return to economic sustainability, to repay the CBILS loan and to raise reserves to an appropriate level.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2020 Continued

Total Unrestricted Funds at 31st December
Less: Reserves invested in Land, Buildings and other
Tangible Assets and non-liquid investments
Less: Reserves invested in non-liquid assets
Free Reserves to meet working capital requirements and for
general expenditure		 2020
£
2,282,024
(2,161,010)
(8,168)
112,846		 2019
£
2,783,570
(2,287,018)
(8,104)
488,448

Auditors

The Trustees will recommend the reappointment of the auditors. MHA MacIntyre Hudson LLP, Chartered Accountants at the Annual General Meeting.

Obligations

The Trustees consider the Charity’s finances to be sound and that it is able to fulfil all its obligations and commitments without delay or short fall in the realisation of the assets of the funds. This view currently remains unchanged following the 2020 budget review conducted after the suspension of scouting and the temporary closure of the Activity Centres (which moving into Spring 2021 are reopening in line with Scouting’s restart requirements) but with the ever-changing situation is under constant review.

This report was approved by the Trustees on 7[th] June 2021 and signed on their behalf:

Michael Shurety County Chair

Elizabeth Walker County Commissioner

HERTFORDSHIRE COUNTY SCOUT COUNCIL

Independent Auditor’s Report to the Members of Hertfordshire County Scouts Council

Opinion

We have audited the financial statements of the Hertfordshire County Scouts Council (the ‘Charity’) for the year ended 31 December 2020 which comprise the Statement of Charitable Activities, the Balance Sheet, the Statement of Cash Flows and the 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:

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. Our evaluation of the trustees’ assessment of the entity’s ability to continue to adopt the going concern basis of accounting included critical reviews of budgets and forecasts provided.

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.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report.

We have nothing to report in respect of the following matters where the Charities (Accounts and Report) Regulations 2008 requires us to report to you if, in our opinion:

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 the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

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.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-andguidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditorsresponsibilities-for-audit.aspx. This description forms part of our auditor’s report. 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 its Trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

MHA MacIntyre Hudson

Chartered Accountants and Statutory Auditors 6th Floor 2 London Wall Place London EC2Y 5AU

Date: 25 June 2021

MHA MacIntyre Hudson are eligible to act as auditors in terms of section 1212 of the Companies Act.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted Restricted 2020 Unrestricted Restricted
2019
Funds Funds Total Funds Funds Total
Notes
£		 £ £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 395,876 4,534 400,410 234,034 75,025 309,059
Charitable activities 3 182,977 - 182,977 2,231,231 - 2,231,231
Investment and other income 4 1,019 8 1,027 453 26 479
Other trading activities 5
 18,013
 - 18,013 12,050 - 12,050
TOTAL INCOMING RESOURCES
 597,885
 4,542 602,427 2,477,768 75,051 2,552,819
EXPENDITURE ON:
Raising funds 8,624 - 8,624 3,907 - 3,907
Charitable activities 6
 1,127,454
 5,926 1,133,380 2,268,342 30,506 2,298,848
TOTAL EXPENDITURE 1,136,078
 5,926 1,142,004 2,272,249 30,506 2,302,755
Net income (538,193) (1,384) (539,577) 205,519 44,545 250,064
Transfer between funds 13
 36,647
 (36,647) - (10,257) 10,257 -
NET MOVEMENT IN FUNDS (501,546) (38,031) (539,577) 195,262 54,802 250,064
TOTAL FUNDS BROUGHT
FORWARD 13
 2,783,570
 636,121 3,419,691 2,588,308 581,319 3,169,627
TOTAL FUNDS CARRIED
FORWARD 13
 2,282,024
 598,090 2,880,114 2,783,570 636,121 3,419,691

The notes on pages 21 to 31 form part of these a ccou nts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET

AS AT 31 DECEMBER 2020

Notes
FIXED ASSETS
Tangible Assets
9
Investments
10
CURRENT ASSETS
Stock
Debtors
11
Cash at bank and in hand
CREDITORS - amounts falling
due within one year
12
NET CURRENT ASSETS
TOTAL NET ASSETS
FUNDS
Unrestricted funds
-Designated funds
13
-General funds
13
Restricted funds
13		 Unrestricted
Restricted
2020 2019
Funds Funds Total Total
£
£
£
£
2,161,010
- 2,161,010 2,287,018
12,318
-
12,318
12,254
2,173,328
- 2,173,328 2,299,272
19,644
-
19,644
19,866
90,883
-
90,883
121,666
294,485
598,090
892,575 1,325,804
405,012
598,090 1,003,102 1,467,336
(296,316)
-
(296,316) (346,917)
108,696
598,090
706,786 1,120,419
2,282,024
598,090 2,880,114 3,419,691
2,166,691
2,166,691 2,287,018
115,333
115,333
496,552
598,090
598,090
636,121
2,282,024
598,090 2,880,114 3,419,691

The financial statements were approved and authorised by the trustees at the Executive Committee and signed on their behalf on 7[th] June 2021.

County Chairman Michael Shurety

County Commissioner Liz Walker

The notes on pages 20 to 30 form part of these accounts

HERTFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF CASH FLOWS FOR YEAR ENDED 31 DECEMBER 2020

Note 2020 2019
£ £
Net cash used in operating activities 14 (385,676) 665,994
_ _
Cash flows from investing activities
Interest and dividends 1,027 479
Purchase of tangible fixed assets (58,023) (208,694)
Disposal of tangible fixed assets 9,443 266
_ _
Net cash provided by (used in) investing
activities (47,553) (207,949)
_ _
Changes in cash and cash equivalents in
the year (433,229) 458,045
Cash and cash equivalents brought forward 1,325,804 867,759
_ _
Cash and cash equivalents carried forward 892,575 1,325,804
_ _

The notes on pages 20 to 30 form part of these accounts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of Accounting

Hertfordshire County Scouts Council is a UK registered charity whose registration numbers are England & Wales 302606 and Scotland SC039650. The registered address is HCSC Scout Activity Centre, Well End Road, Borehamwood, WD6 5PR. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) revised October 2019 and the Financial Reporting Standard applicable in the United Kingdom, Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 and UK General Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) revised October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The presentation currency of the Financial Statements is the pound sterling (£) and the financial statements are rounded to the nearest £.

Fund Accounting

Income and Endowments

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to, and will probably receive, the income and the amount can be quantified with reasonable accuracy. The following polices are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

1. ACCOUNTING POLICIES (Continued)

Membership Subscriptions

Subscriptions for the year 2020 were levied at the following rates: - The Scout Association £ 28.50 Hertfordshire County Scout Council (HCSC) £12.50 HCSC Training and Development Levy £ 1.00

A rebate of 50p was allowed on all subscriptions paid to The Scout Association by the due date. It is the policy of Hertfordshire County Scout Council that this should be deducted from the amount paid by the Districts when the full amount is paid over by a date determined by HCSC prior to the due date.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided on a straight line basis on all tangible fixed assets, other than the freehold land, at rates calculated to write off the cost of each asset over its estimated useful life: -

Permanent Buildings 2% Mountaineering Equipment 20%
Temporary Buildings 10% Motor Vehicles 25%
Office Equipment and Computers 20%
Glider, Boats and Canoes
 15%

The capitalisation threshold for the charity is set at £500.

Stock

Stocks have been valued at the lower of cost and net realisable value.

Pension contributions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

Going Concern

The accounts have been prepared on a going concern basis, no material uncertainties that may cause significant doubt about the ability of the charity to continue as a going concern have been identified by the trustees. Since the year end scouting has continued to be suspended due to Covid-19. The Trustees have prepared and reviewed appropriate and detailed forecasts that covers the required period of the foreseeable future being at least twelve months from signing the financial statements. This has involved considering the solvency and liquidity through the preparation cashflow forecasts and have examined scenarios to consider if any material uncertainties exist. The findings have not changed their view on the charity’s going concern position.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

1. ACCOUNTING POLICIES (Continued)

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Hertfordshire County Scout Council is a charity within the meaning of Paragraph 1 Schedule 6 of the Finance Act 2010. Accordingly it is potentially exempt from taxation in respect of income or capital gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

Judgements and Key Sources of Estimation Uncertainty

The Statement of Accounts contains estimated figures that are based on assumptions made by the Charity about the future or that are otherwise uncertain.

Estimates are made taking into account historical experience, current trends and other relevant factors. However because balances cannot be determined with certainty actual results could be different from the assumptions and estimates.

The items in the Charity’s Balance Sheet as at the 31 December 2020 for which there is a risk of adjustment in the following financial year are:

2. DONATIONS AND LEGACIES

2.
DONATIONS AND LEGACIES
2020 2019
£ £ £ £
Membership subscriptions 597,840 577,075
Less: Paid on to The Scout Association (405,897) (387,062)
Less: Training and development levy - (14,075)
__ _
Net membership subscription retained 191,943 175,938
Donations
- General Fund 17,904 58,096
- Activity Centres Restricted 950 40,700
- Restricted Funds 3,584 22,438 32,325 131,121
_ ______
Grants
- Restricted - 2,000
- Unrestricted
Coronavirus Job Retention Scheme 131,029 -
Small Business Grant 55,000 -
__ __
400,410 309,059
__ __

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

3.
CHARITABLE ACTIVITIES INCOME
Activity Centres
Training and other sections
World Scout Jamboree
Other Sundry Income
4.
INVESTMENT AND OTHER INCOME
Bank Interest
5.
OTHER TRADING ACTIVITIES
Lottery income		 2020
£
175,751
7,137
-
89
_
182,977
_
2020
£
1,027
____
2020
£
18,013
 2019
£
1,892,836
146,374
190,031
1,990
_
2,231,231
_
2019
£
479
___
2019
£
12,050
__ __

6. GENERAL FUNDS EXPENDITURE

Analysis of expenditure on charitable activities






Activity centres
Training and other sections
Restricted funds
Total





Activity centres
Training and other sections
Restricted funds
World Scout Jamboree
Total		 Activities Support Depreciation
Undertaken Costs
Directly
2020 2020 2020
£ £ £
766,343
159,476
139,622
41,786
6,473
13,754
5,926
-
-
__
__
_
814,055
165,949
153,376
__
_
_
Activities Support Depreciation
Undertaken Costs
Directly
2019 2019 2019
£ £ £
1,630,348
119,536
156,354
141,898
10,005
15,069
30,506
-
-
195,132
-
-
_
_
____
1,997,884
129,541
171,423


 Total
2020
£
1,065,441
62,013
5,926
_
1,133,380
_
Total
2019
£
1,906,238
166,972
30,506
195,132
__
2,298,848

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

6. GENERAL FUNDS EXPENDITURE (continued)

TOTAL GENERAL FUNDS EXPENDITURE
(Excluding Depreciation)
Support Costs
Wages, Pensions and National Insurance
Redundancies
Printing, stationary, postage, telephone
and computer costs
Legal and professional
Auditors – Non-audit fee
Governance costs
Other costs
Governance Costs
Trustee expenses
Audit fee
AGM & Annual Review		 2020
£
70,274
49,005
7,530
12,625
-
14,690
11,825
_
165,949
_
2020
£
3,540
11,150
-
__
14,690
____		 2019
£
43,937
-
10,669
23,424
8,560
18,241
24,710
_
129,541
 2019
£
43,937
-
10,669
23,424
8,560
18,241
24,710
_
129,541
_ _ __
2019
£
2,818
10,850
4,573
_
18,241
___

7. TRUSTEE AND OTHER KEY MANAGEMENT PERSONNEL REMUNERATON AND EXPENSES

The Charity considers its Key Management Personnel comprises its Trustees only. One Trustee Claire Stevens was paid as an employee during the year. The role performed was that of County Secretary. The amount of remuneration was £10,501 and pension contributions of £117 (2019: Nil). The Scout Association regulations laid down in the Policy, Organisation and Rules (POR) allow for this position to be remunerated.

No Trustees are accruing pension arrangements (2019: none)

The following expenses were reimbursed to 3 trustees (2019: 3)

Trustees during the year:-

2020 2019
£
£
Travelling Expenses 148 372
Subscriptions 120 531
Computer Hardware 2,018 1,915
Telephone & mobile 189 -
Printing, postage & stationery 50 -
Insurance 990 -
Room Hire 25 -
____ ____
3,540 2,818
____ ____

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

8. STAFF COSTS

2020
£
Salaries and wages
470,568
Social Security costs
32,642
Pension costs
21,514
__
524,724
____		 2019
£
659,985
40,624
21,943
__
722,552
____

No employee received emoluments of more than £60,000.

The average number of employees, 2020 2019
analysed by functions are:
Activity Centres - Managers and Employees 18 16
Administration 3 2
Part time and summer staff 5 33

There were statutory termination benefits of £49,005 paid during the year.

9. TANGIBLE ASSETS AT COST

Cost
1 January 2020 b/f
Additions
Disposals
31 December 2020
Depreciation
1 January 2020 b/f
Charge for the year
Disposals
31 December 2020
Net Book Value
31 December 2020
Net Book Value
31 December 2019		 Freehold
Leasehold
Land
Property
Property
Equipment Vehicles
Total
£
£
£
£
£
£
1,062,291
2,047,459
233,599
858,658
88,102
4,290,109
-
32,508
-
20,715
4,800
58,023
-
-
-
(8,402)
(21,237)
(29,639)
__________
1,062,291
2,079,967
233,599
870,971
71,665
4,318,493
_________
-
1,102,217
107,940
722,106
70,828
2,003,091
-
96,735
6,608
64,350
6,895
174,588
-
-
-
(6,359)
(13,837)
(20,196)
________
-
1,198,952
114,548
780,097
63,886
2,157,483
________
1,062,291
881,015
119,051
90,874
7,779
2,161,010
__________
1,062,291
945,242
125,659
136,552
17,274
2,287,018
_____________

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

9. TANGIBLE ASSETS AT COST (continued)

The Council is the beneficial owner of freehold property at Phasels Wood, Tolmers and Lochearnhead Station and of leasehold interests at Tolmers (Peters Wood), Well End and Harmergreen Wood. The freehold property and leasehold interests are vested in The Scout Association Trust Corporation as trustees for the Council, except that Lochearnhead Station is vested in the County Chairman, County Commissioner and County Secretary as trustees under Scottish law. All freeholds and leasehold property comprise the sites and locations of the Council’s Activity Centres.

The agreement to purchase the sites at Phasels Wood and Tolmers in 2010 contains a clause whereby if within 40 years of the purchase the use of the Property is changed from use as a campsite and activity centre or planning permission is obtained for change of use of the site from a campsite and activity centre then 50% of the profit adjusted by inflation will be payable to the Scout Association.

10 . INVESTMENTS

Orchard Farm Activity Centre
Premium Bonds*		 2020
£
8,168
4,150
______
12,318
 2019
£
8,104
4,150
______
12,254

*Hertfordshire County Scout Council managed the Activity Centre, Orchard Farm, jointly with Hertfordshire Guides. The investment represents 50% of the net assets and has been incorporated into the consolidated accounts. The lease has now come to an end and the site is no longer being used for Scouting purposes. Please refer to Note 17 regarding any contingent liability. ** The Premium bonds are held in the name of a nominee.

11.DEBTORS

Trade Debtors
Prepayments and accrued income
Other Debtors

 2020
2019
£
£
44,569
73,461
44,905
46,439
1,409
1,766
__
_
90,883
121,666

___

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

12. CREDITORS - AMOUNTS FALLING 2020 2019
DUE WITHIN ONE YEAR £ £
Trade Creditors 52,326 76,850
Taxes and Social Security 16,653 37,884
Accruals and deferred income 226,541 225,225
Other Creditors 796 6,958
______
296,316 346,917
______ ______
Deferred Income included the above figure is as follows:
Brought forward 201,131 249,088
Additions 111,301 201,131
Released (111,434) (249,088)
______ ______
Carried forward 200,998 201,131
______ ______

Deferred Income relates to deposits that were received for future activities.

13. FUNDS

Unrestricted Funds
General fund
Training and other sections
Activity Centres
Designated Funds
Tangible Fixed Asset Fund
Covid Fund
Restricted funds
Appeal Adaman & Nicobar
Phasels Wood Jubilee
Lochearnhead Station
Malibeni 2020 Expedition
Scouts Against Malaria
Well End Restricted
Other Funds
Total		 1 January
Incoming
Outgoing
Transfer
31 December
2020
Resources
Resources
between funds
2020
£
£
£
£
£
211,624
208,724
(172,631)
117,827
365,544
159,931
20,241
(50,979)
36,647
165,840
124,997
368,920
(909,968)
-
(416,051)
_________
496,552
597,885
(1,133,578)
154,474
115,333
_________
2,287,018
-
-
(127,827)
2,159,191
-
-
(2,500)
10,000
7,500
_________
2,287,018
-
(2,500)
(117,827)
2,166,691
_________
2,783,570
597,885
(1,136,078)
36,647
2,282,024
__
10,865
8
(1,724)
-
9,149
47,763
-
-
-
47,763
478,942
200
(1,577)
-
477,565
2,818
-
(541)
1,734
4,011
6,516
-
-
-
6,516
30,000
-
-
-
30,000
59,217
4,334
(2,084)
(38,381)
23,086
__________
636,121
4,542
(5,926)
(36,647)
598,090
_________
3,419,691
602,427
(1,142,004)
-
2,880,114
_____

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

13. FUNDS (continued)

The transfers between funds represents designated fund movements regarding Tangible Fixed Assets and Covid Funds allocated from the general fund. There have also been movements regarding the clarification over the nature and end balances of particular restricted reserves which has resulted in other restricted funds of £38,381 being transferred to Unrestricted funds.

Designated Fund

Tangible Fixed Asset Fund – This is a designated fund that has been set aside to represent the net book value of the tangible fixed assets.

Covid Fund – This fund has been established for costs that will be incurred for opening the sites

Restricted Funds

Andaman & Nicobar - This fund represents donations collected to help the people of the Andaman & Nicobar Islands in the wake of the Tsunami.

Phasels Wood Jubilee - This fund is for the development of the bottom field at Phasels Wood. Lochearnhead Station - This fund is to promote mountain leadership training, to give assistance to Scouts To attend courses related to this, to maintain and develop Lochearnhead Scout Station and to maintain 6 Ravenscroft Road, Lochearnhead.

Malibeni 2020 Expedition - This funding is for a trip to Malibeni . Other Fund - This includes the Appeal Fund which was set up for the capital refurbishment of the Activity Centres.

Scouts against Malaria - This was set up to help towards Malaria.

Well End Restricted - This is money that has been donated towards the Well End Building Appeal

Below is the comparative figures:-

Unrestricted Funds
General fund
Training and other sections
Activity Centres
Designated Funds
Tangible Fixed Asset Fund
Restricted funds
Appeal fund
Appeal Andaman & Nicobar
Phasels Wood Jubilee
Lochearnhead Station
Malibeni 2020 Expedition
Scouts against Malaria
Well End Restricted
Other funds
Total		 1 January
Incoming
Outgoing
Transfer
31 December
2019
Resources
Resources
between funds
2019
£
£
£
£
£**
151,137
178,409
(135,091)
17,169
211,624
161,815
348,572
(350,456)
-
159,931
25,342
1,950,787
(1,786,702)
(64,430)
124,997
_________
338,294
2,477,768
(2,272,249)
(47,261)
496,552
_________
2,250,014
-
-
37,004
2,287,018
_________
2,588,308
2,477,768
(2,272,249)
(10,257)
2,783,570
__
-
802
-
(802)
-
9,746
19
-
1,100
10,865
47,763
-
-
-
47,763
470,400
8,542
-
-
478,942
-
-
(612)
3,430
2,818
-
3,529
-
2,987
6,516
-
42,700
(12,700)
-
30,000
53,410
19,459
(17,194)
3,542
59,217
__________
581,319
75,051
(30,506)
10,257
636,121
_________
3,169,627
2,552,819
(2,302,755)
-
3,419,691
_____

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

14. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES

Net movement in funds
Add back depreciation charge
Deduct interest income shown in investing activities
Deduct gains/add back losses on investments
Decrease (increase) in stock
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cash used in operating activities		 2020
£
(539,577)
174,588
(1,027)
(64)
222
30,783
(50,601)
_
(385,676)
_		 2019
£
250,064
171,424
(479)
-
(1,433)
311,627
(65,209)
_
665,994
_

15. PENSION

The charity operates a defined contribution scheme, the amounts due for the year amounted to £21,514 (2019 £21,943) and the balance outstanding as at the 31 December 2020 amounted to £275 (2019: £2,690).

16. LEASES

The total future minimum lease payments under non-cancellable leases are payable as follows:

Land and Buildings 2020 2019
£ £
Within one year 3,320 3,118
After one year but within five years 13,280 12,471
Greater than five years 54,200 52,268
Equipment
With one year 2,383 275
After one year but within five years - 826
Greater than five years - 827

17. CONTINGENT LIABILITY

The closure of Orchard Farm

The Scout Council together with Hertfordshire Girl Guides as participants in the Hertfordshire County Scout and Guide Council (HCS&GC), formed by the Girl Guides Association under its Royal Charter of Incorporation, were the beneficial lessees of Orchard Farm. In the unlikely and unexpected event that claims arise from the Lessor for dilapidations and other costs these liabilities will first be met out of the residual funds held by HCS&GC which amount to £16,337 at 31 December 2020. If this amount proved to be insufficient an unquantifiable liability would fall jointly on the Scout Council and Hertfordshire Girl Guides. The lessor has nine years to make a claim which will crystallise in March 2028. After this date the residual funds will be shared equally between the Scouts and Guides.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued

18. NET ASSETS BY FUND

Unrestricted Funds Restricted Funds 2020
General Designated Total
£ £ £ £
Fixed Assets
Tangible assets - 2,161,010 - 2,161,010
Investments 12,318 - - 12,318
Current Assets
Stock 19,644 - - 19,644
Debtors 90,883 - - 90,883
Cash at bank and in hand 288,804 5,681 598,090 892,575
Creditors
Amounts falling due within
One year (296,316) - - (296,316)
_____________
Total Net Assets 115,333 2,166,691 598,090 2,880,114
_____________

Comparative figures:

Unrestricted Funds Restricted Funds 2019
General Designated Total
£ £ £ £
Fixed Assets
Tangible assets - 2,287,018 - 2,287,018
Investments 12,254 - - 12,254
Current Assets
Stock 19,866 - - 19,866
Debtors 121,666 - - 121,666
Cash at bank and in hand 719,364 - 606,440 1,325,804
Creditors
Amounts falling due within
One year (346,598) (319) (346,917)
_____________
Total Net Assets 526,552 2,287,018 606,121 3,419,691
_____________

19. POST BALANCE SHEET EVENTS

Subsequent to the year end the Charity has received a loan from it’s bank for £250,000. The loan was approved and issued in January 2021 and is repayable over the following six years. In the first year there is a repayment of capital and interest holiday. Thereafter there are 60 monthly payments. The interest is charged at a floating rate base with a minimum rate of 2.99%.

20. RELATED PARTY TRANSACTIONS

Apart from the remuneration paid to the County Secretary as detailed in note 7 there are no related party transactions in the year (2019 Nil).