**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|
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## **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)
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# **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
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## **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:
- _Ex officio, The_ County Commissioner, County Chair, County Secretary, County Treasurer, and County Youth Commissioner.
- _Persons nominated under POR 5.16e:_ annually by the County Commissioner in consultation with the County Chair and confirmed at the Annual General Meeting. The latter group includes the Deputy County Commissioner (General) and may not exceed the number of elected members.
- _Six persons nominated and elected_ from the membership of and by the members of the Hertfordshire County Scout Council (HCSC); two of whom are elected annually to serve for a three-year period retiring by rotation at the Annual General Meeting in the third year. The membership of HCSC is determined under POR 5.16e. When seeking nominations annually the Executive Committee outline specific skills which would be of value to the Executive, however as this is an open election, any member of HCSC being able to nominate either themselves or another member this is a ‘wish list’ rather than a requirement. The process is in line with Scouting POR. _Young people_ : Young people aged 18-25 are encouraged to put themselves forward to serve as nominated members of the Executive Committee. The nomination of young people by the County Commissioner (in conjunction with the County Chair) requires approval at the Annual General Meeting or, if apppointed between Annual General Meetings, the approval of the Executive Committee. The young people representatives have full participation and voting rights on the Executive Committee. Ideally one young person is elected at the Annual General Meeting, or where applicable nominated by the Executive Committee, to represent Hertfordshire as its nominated Youth Member on the Council of The Scout Association.
- _Co-opted members:_ Persons may be appointed to bring specific skills or experience to the Executive Committee.
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.
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## **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:
- 1) select suitable accounting policies and apply them consistently.
- 2) observe the methods and principles in the Charities 2019 SORP(FRS102).
- 3) make judgements and estimates that are reasonable and prudent.
- 4) follow applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.
- 5) prepare the financial statements on a going concern basis, unless it is inappropriate to presume that the charity will continue in operation.
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.
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## **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.
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## **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.
- At 31 January 2021 overall membership was 16,320.
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.
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## **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.
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## **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!
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## **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.
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## **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.
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## **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.
- 12 -
## **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
- 13 -
## **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:
- give a true and fair view of the state of the Charity’s affairs as at 31 December 2020, and of its incoming resources and application or resources, including its income and expenditure 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. 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.
- 14 -
## **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:
- the information given in the Trustees’ Report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit; or
## **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:
- Enquiry of management and those charged with governance around actual and potential litigation and claims;
- • Enquiry of entity staff in finance and compliance functions to identify any instances of non-compliance with laws and regulations;
- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
- Reviewing minutes of meetings of those charged with governance;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
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.
- 15 -
## **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.
- 16 -
## **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._
- 17 -
## **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_
- 18 -
## **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._
- 19 -
## **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**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- Designated funds are unrestricted funds earmarked by the Executive Committee for particular purposes.
- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **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:
- Voluntary income is received by way of membership, grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
- The value of services provided by volunteers has not been included in these accounts as the hours cannot be quantified.
- Investment income is included when receivable.
- Income resources from charitable trading activity are accounted for when earned
- Income from charitable activities are included when the activities have been provided
- Government grants income that are not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grants.
## **Expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Termination benefits, including redundancy payments are recognised when the charity has the obligation to pay the benefits and they can be reliably measured.
- 20 -
## **HERTFORDSHIRE COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Continued**
## **1. ACCOUNTING POLICIES (Continued)**
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
- All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.
## **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.
- 21 -
## **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:
- Depreciation of Property Equipment and Vehicle Assets which are depreciated based on their estimated useful lives.
## **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|
|||________|||________|
- 22 -
## **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
|
|---|---|---|
- 23 -
**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|
||____|____|
- 24 -
## **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
_____________________________________________________________|
|---|---|
- 25 -
**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
______
______|
|---|---|
- 26 -
## **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
________|
|---|---|
- 27 -
## **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
________|
|---|---|
- 28 -
## **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.
- 29 -
## **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).
- 30 -