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2021-12-31-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 2021

HCSC Scout Activity Centre Well End Road Borehamwood WD6 5PR

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS PAGE
Trustees and Advisers 2 and3
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 2021

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2021.

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

302606 SC039650

TRUSTEES

The persons named below served as Trustees during the period 1 January 2021 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

COUNTY TREASURER

Frank Monnington

COUNTY YOUTH COMMISSIONER OTHER NOMINATED MEMBERS

Kayleigh Malone (from Nov 2021)

Dave Pullen Safety & Safeguarding Awareness Co-ordinator

Mark Jefferson ACMC Chair (from June 2021)

ELECTED MEMBERS

Steve Lindsay, MBE Nigel Reed Geoffrey Kavanagh Nick Nieder (until June 2021) Mark Jefferson (until June 2021) Ashley Cordell Ian Grahame (from June 2021) Richard Watson (from June 2021)

CO-OPTED MEMBERS

Nick Neider (from June 2021)

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021 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 4 – 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; during 2021 there was a gradual reopening as the effects of the Coronavirus pandemic reduced.

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 2021

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. During the early months of 2021 the Standing Committee regularly met fortnightly via Zoom to closely monitor the impact of the pandemic. 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 SubCommittee, 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 gradually met less frequently as the challenges arising from and the impact of, the Covid 19 pandemic have reduced. There has still been full budget monitoring, on-going review of finances, an overview of grants claimed, and support for the work needed to allow our Activity Centres to reopen. Meetings have now reverted to once a month.

Regular reports of the financial effect of Covid-19 are still being made to the full Executive as the Trustees continue to respond to the serious implication of the ever-changing situation. The aim is ensuring on-going financial stability; the steps taken along with these reviews should be sufficient for the Charity to still be a viable going concern now face-to-face Scouting and our regular operations have resumed.

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 2021 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 (reviewed annually) is approved and monitored by the Trustees. 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 for 2021 are comprised 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 2021

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:

2022 2021 2020 2019 2018
Youth Membership
Squirrels 17
Beavers 3,402 2,704 3,793 3,834 3,870
Cubs 4,351 4,004 4,787 4,824 4,949
Scouts 3,893 3,708 4,087 4,009 3,933
Explorers 1,350 1,278 1,575 1,408 1,453
Youth Membership (under 18) 13,013 11,694 14,242 14,075 14,205
Scout Network 348 318 469 383 393
Total Youth Members 13,361 12,012 14,711 14,458 14,598
Leadership 2,190 2,150 2,874 2,794 2,884
Organisational Support 1,957 2,158 1,968 2,094 2,144
Total Membership 17,508 16,320 19,553 19,346 19,626
Number of Sections
Squirrel Dreys 1
Beaver Colonies 208 208 212 214 213
Cub Packs 220 220 223 222 227
Scout Troops 189 194 194 189 182
Explorer Scout Units 66 63 62 63 58
Scout Networks 16 16 17 16 17
Active Support Units 50 52 47 51 39
Groups 173 174 174 175 173
Districts 18 18 18 18 18

Numbers this year have increased following the drop (due to the pandemic) in 2021. Face to Face Scouting has restarted, more quickly in some areas, but now all should be back to actual meetings. This is reflected in the numbers of young people, an increase of over 1000 from 2021. Waiting lists are still an issue, there are 3,602 young people recorded on the census as waiting for places and recruitment of additional adult leaders has to be a priority.

After a period of trials in some areas of the country The Scout Association have launched a new section; Squirrel Dreys, for members aged 4-6. One was active in Hertfordshire at the time of the census, with 6 more registed and in the process of opening. Hopefully this will be another area of growth.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT

FOR THE YEAR ENDING 31 DECEMBER 2021 Continued

The inclusion element of the national Scouting strategy remains unchanged, charging all Groups and Units with the task of “being reflective of the communities in which we operate”. All adult recruitment campaigns give the chance 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.

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 (Squirrels, Beavers, Cubs, Scouts, Explorers and Network), and the International team. 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 period of the pandemic other training moved on line; face to face training is restarting but several modules have remained on line. 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 six age-based sections from 4 to 25 years old.

Squirrels (4-6)

Squirrels are our newest section, our youngest members. The aim of Squirrels is non formal early years education and fun, which gives them an introduction to the working of the Scout movement; they can take part in a wide variety of activities, have their own badge scheme and wear a red uniform. At the time of the census there was one active drey in Hertfordshire with more planning their opening.

HERTFORDSHIRE COUNTY SCOUT COUNCIL TRUSTEES' REPORT

FOR THE YEAR ENDING 31 DECEMBER 2021 Continued

Beavers (6–8)

Beavers take part in a wide range of activities including games, crafts, and outdoor activities which enable them to master new skills. They work towards a variety of badges giving them a further experience of the working of the Scout movement and showing progression from the Squirrel programme. They are the youngest section to 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. Their activities include games, badge work and early skills training with a focus on 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.

Scouts (10½–14)

A 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, 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)

At this level independence is encouraged; Explorer Scouts have an input into the programme and direction of the Unit, with support and guidance from adult leaders. There is scope for more adventurous activities like offshore sailing, camping, performing, parascending, mountaineering and expeditions in the UK and internationally. New skills are learnt in a wide range of fields.

An important part of the the section is the Young Leaders’ Scheme, where young people are able to take on a leadership role in one of the younger sections learning the skills they will need as future Leaders.

A 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.

Scout Network (18-25)

Scout Network is the fifth section of the Scouting movement. Flexibility is key; the Scout Network connects members across the Uk with universities often runnning their own greoups. Scout Network members organise their own programme take part in a variety of activities continuing to develop the skills learnt in the younger sections. Many are also leaders within the movement.

Activities and Achievements

Scouting provides “Life Changing Adventures” and “Skills For Life” for our young people and Hertfordshire aims to be at the forefront of this delivery. 2021 started with online Scouting; March saw the start of a return to more ‘normal’ ways of operating with the beginning of the return to Face to Face scouting, initially outdoors only with a return to indoors in April.

As always our young people and adult volunteers carried on and were quick to adapt; the balanced programe ran face to face in a Covid secure way, some groups continuing online for longer than others. Restrictions continued to change but Scouting adapted, camps were held and badges/awards presented. A total of 1,483 top awards were recorded on the Census.

Across the whole county there were positive stories of how Scouting had kept going, with plans being put in place for 2022, which all hope will be a more normal year.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2021 Continued

Other Sections and Activity Centres

International

Our International Team has had a quiet year with no expeditions; however they are actively looking ahead and planning for the future as the world starts to open again They are currently planning for the World Jamboree, planned for 2023 in South Korea.

Leader Training

Leader Training had moved online, but is now returning to Face to Face where possible. The Training Team continue to work hard to offer the modules needed for leaders to keep their skills updated. Training for Adventurous Activities will restart as soon as possible.

Archives

The County Archivist and his team are now returning to their base at Well End, sorting memorabilia collected during the lockdowns.

Activity Centres

We re-opened our Centres at Easter, with the initial focus being on supporting groups with the return to Scouting. This was initially with evening and weekend visits, with residential activity starting back up in July.

We supported this activity with a limited core team of staff and our volunteer service teams. Our focus has been on maintenance to support the re-opening of our indoor accommodation, with building capacities reduced to meet the Covid Guidance. From September onwards our accommodation was booked most weekends.

In December the trustees met and approved the development work to be undertaken at Lochearnhead Scout Station, with builders scheduled to start work in January 2022. Once approved by the trustees, planning and Scottish building warrant applications were submitted – with planning approval received in January 2022.

The trustees would like to recognise the significant efforts that have gone into re-opening our Centres, both from the limited staff team we retained and our Active Support Units and thank them all for their continued support.

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; with the arrival of the pandemic the strategy was extended to 2025. This 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.

Before Covid the County, Districts and Groups were making significant progress towards delivering these key strategic objectives. As we come out of the pandemic and relaunch our programmes and events we are also returning to delivering these key objectives. The priorities for the County also include recovering our youth membership to early 2020 levels and a focus on recruiting new adult volunteers to take this forward. The next stage will be further growth.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2021 Continued

Plans for the future.

The outlook for Hertfordshire Scouting remains strong, membership is increasing 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. Going forward 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 the pandemic we are planning for growth; we continue to receive joining requests (evidenced by the waiting lists shown in the census figures) and are looking at ways to find places for all these youngsters, and to find the adults to run the sections.

Growth: We are continuing to grow our way out of the pandemic. 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 parents have had to be more closely involved; let’s hope we can further develop this interest to bring more adults on board. Squirrel Dreys are starting to open, bringing more youngsters into the movement. Parents are encouraged to get involved and hopefully this will also bring in more adults.

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, then to retain them as they become adults.. 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). Some of our Districts have enjoyed moderate success in this respect and 2021 saw the appointment of our first County Youth Commissioner. We are continuing with our endeavours to increae the numbers of Youth Commissioners and Ambassadors.

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 again 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 2021 Continued

Financial Highlights

The Financial Statements for the year ended 31 December 2021 are set out on pages 17 to 31. 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 for her endeavours; without her diligence controlling the County finances would not be possible.

The impact of the reopening of the Activity Centres in 2021 can be seen in the Accounts, which have been prepared on a going concern basis. We can only hope the pandemic does not have any further effect on the income of the Charity. In January 2021 the Executive approved the application for a CIBLS loan of £250,000 which with the use of cash flow forecasts ensured there was sufficient funds to meet the liabilities as they fell due. Nonessential expenditure remains on hold, further grants have been claimed wherever possible and the Charity continues to prepare detailed financial forecasts. With continued judicial financial management, (to include the consideration of cash flow forecasts) 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 effects of the pandemic with its subsequent 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 continue to 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 2021 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		 2021
£
2,179,478
(2,026,625)
(8,170)
144,683		 2020
£
2,282,024
(2,161,010)
(8,168)
112,846

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 2021 budget setting process but with the ever-changing situation has been and remains under constant review by the continued use of the cash flow forecasts and monitoring of future bookings.

This report was approved by the Trustees on 6[th ] June 2022 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

Opinion

We have audited the financial statements of the Hertfordshire County Scouts Council (the ‘Charity’) for the year ended 31 December 2021 which comprise the Statement of Financial 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 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.

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.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

We have nothing to report in respect of the following matters where the Charities Act 2011, the Charities (Reports and Accounts) Regulations 2008, the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 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

We have been appointed as auditor under section 155 of the Charites Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

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-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

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 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. 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 Statutory Auditors London, United Kingdom

Date: 15 July 2022

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 2021

Unrestricted Restricted 2021 Unrestricted Restricted 2020
Funds Funds Total Funds Funds Total
Notes £ £ £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 343,139 25,037 368,176 395,876 4,534 400,410
Charitable activities 3 204,229 - 204,229 182,977 - 182,977
Investment and other income 4 81 51 132 1,019 8 1,027
Other trading activities 5 16,729 - 16,729 18,013 - 18,013
TOTAL INCOMING RESOURCES 564,178 25,088 589,266 597,885 4,542 602,427
EXPENDITURE ON:
Raising funds 7,378 - 7,378 8,624 - 8,624
Charitable activities 6 672,597 20,121 692,718 1,127,454 5,926 1,133,380
TOTAL EXPENDITURE 679,975 20,121 700,096 1,136,078 5,926 1,142,004
Net income (115,797) 4,967 (110,830) (538,193) (1,384) (539,577)
Transfer between funds 14 13,251 (13,251) - 36,647 (36,647) -
NET MOVEMENT IN FUNDS (102,546) (8,284) (110,830) (501,546) (38,031) (539,577)
TOTAL FUNDS BROUGHT
FORWARD 14 2,282,024 598,090 2,880,114 2,783,570 636,121 3,419,691
TOTAL FUNDS CARRIED
FORWARD 14 2,179,478 589,806 2,769,284 2,282,024 598,090 2,880,114

The notes on pages 20 to 31 form part of these accounts

HERTFORDSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31 DECEMBER 2021

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
CREDITORS– amounts falling
Due after one year
13
TOTAL NET ASSETS
FUNDS
Unrestricted funds
-Designated funds
14
-General funds
14
Restricted funds
14		 Unrestricted
Funds
£
Restricted
Funds
£
2021
Total
£
2020
Total
£
2,026,625
-2,026,625 2,161,010
12,320
-
12,320
12,318
2,038,945
-2,038,945 2,173,328
18,764
-
18,764
19,644
123,444
-
123,444
90,883
576,692
589,806 1,166,498
892,575
718,900
589,806 1,308,706 1,003,102
(374,200)
-
(374,200)
(296,316)
344,700
589,806
934,506
706,786
(204,167)
-
(204,167)
-
2,179,478
589,806 2,769,284 2,880,114
2,026,625
-2,026,625 2,166,691
152,853
-
152,853
115,333
-
589,806
589,806
598,090
2,179,478
589,806 2,769,284 2,880,114

The financial statements were approved and authorised by the trustees at the Executive Committee and signed on their behalf on 6[th ] June 2022.

County Chairman Michael Shurety

County Commissioner Liz Walker

The notes on pages 20 to 31 form part of these accounts. - 18 -

HERTFORDSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF CASH FLOWS FOR YEAR ENDED 31 DECEMBER 2021

Note 2021 2020
£ £
Net cash used in operating activities 15 291,813 (385,676)
Cash flows from investing activities
Interest and dividends 132 1,027
Purchase of tangible fixed assets (20,522) (58,023)
Disposal of tangible fixed assets 2,500 9,443
Net cash provided by (used in) investing
activities (17,890) (47,553)
Changes in cash and cash equivalents in
the year 273,923 (433,229)
Cash and cash equivalents brought forward 892,575 1,325,804
Cash and cash equivalents carried forward 1,166,498 892,575
Analysis of changes in net debt.
At 1 January
Cash		 Other At 31 December
2021 Flows Changes 2021
Cash at bank and in hand 892,575 273,923 - 1,166,498
Debt due within one year (296,316) (282,051)
204,167		 (374,200)
Debt due after one year - - (204,167)
(204,167)
Total 596,259 (8,128)
-		 588,131

The notes on pages 20 to 31 form part of these accounts.

HERTFORDSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021 Continued

1. ACCOUNTING POLICIES (Continued)

Membership Subscriptions

Subscriptions for the year 2021 were levied at the following rates: - The Scout Association £ 28.50 Hertfordshire County Scout Council (HCSC) £13.50

The Trustees have approved a proposal to include the Training Levy, previously held separately , in general Scout Council funds. 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% MountaineeringEquipment 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. 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 2021 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 2021 for which there is a risk of adjustment in the following financial year are:

2. DONATIONS AND LEGACIES

Coronavirus Job Retention Scheme
Small Business Grant
Membership subscriptions
Less: Paid on to The Scout Association
Net membership subscription retained
Donations
- General Fund
- Restricted Funds
Grants
- Unrestricted		 34,870
92,258
368,176
2021
£
£
578,853
(420,984)
58,142
157,869
25,037
83,179		 131,029
55,000
400,410
2020
£
£
597,840
(405,897)
17,904
191,943
4,534
22,438

The charity received Government grants during the year totalling £127,128 (2020 £186,029) which, as detailed above, related to Coronavirus Job Retention Scheme and small Business Grant Funding. There were no unfulfilled conditions at the year end.

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

3. CHARITABLE ACTIVITIES INCOME

CHARITABLE ACTIVITIES INCOME
Activity Centres
Training and other sections
Other Sundry Income		 2021
£
187,298
16,258
673
204,229		 2020
£
175,751
7,137
89
182,977

4. INVESTMENT AND OTHER INCOME

INVESTMENT AND OTHER INCOME
2021 2020
£ £
Bank Interest 132 1,027
OTHER TRADING ACTIVITIES
2021 2020
£ £
Lottery income 16,729 18,013

5. OTHER TRADING ACTIVITIES

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
Total		 Activities
Undertaken
Directly
Support
Costs
Depreciation
2021
£
2021
£
2021
£
388,767
111,676
130,747
20,193
9,659
11,555
20,121
-
-
429,081
121,335
142,302
Activities
Support
Depreciation
Undertaken
Directly
2020
Costs
2020
2020
£
£
£
766,343
159,476
139,622
41,786
6,473
13,754
5,926
-
-
814,055
165,949
153,376		 Total
2021
£
631,190
41,407
20,121
692,718
Total
2020
£
1,065,441
62,013
5,926
1,133,380

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 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
Governance costs
Other costs
Governance Costs
Trustee expenses
Audit fee		 2021
£
79,358
-
8,845
6,704
14,210
12,218
121,335
2021
£
610
13,600
14,210		 2020
£
70,274
49,005
7,530
12,625
14,690
11,825
165,949
2020
£
3,540
11,150
14,690

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 £11,031 and pension contributions of £Nil (2020: remuneration £10,501 and pension contributions £117). 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 (2020: none)

The following expenses were reimbursed to 2 trustees (2020: 3)

Trustees during the year:-

Travelling Expenses
Subscriptions
Computer Hardware & Software
Telephone & mobile
Printing, postage & stationery
Insurance
Room Hire		 2021
£
-
362
248
-
-
-
-
610		 2020
£
148
120
2,018
189
50
990
25
3,540

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

8. STAFF COSTS

STAFF COSTS
2021 2020
£ £
Salaries and wages 242,498 470,568
Social Security costs 19,343 32,642
Pension costs 8,201 21,514
270,042 524,724
No employee received emoluments of more than £60,000.
The average number of employees, 2021 2020
analysed by functions are:
Activity Centres - Managers and Employees 8 18
Administration 3 3
Part time and summer staff 1 5

9. TANGIBLE ASSETS AT COST

Cost
1 January 2021 b/f
Additions
Disposals
31 December 2021
Depreciation
1 January 2021 b/f
Charge for the year
Disposals
31 December 2021
Net Book Value
31 December 2021
Net Book Value
31 December 2020		 Land
£
Freehold
Property
£
Leasehold
Property
£
Equipment
£
Vehicles
£
Total
£
1,062,291
2,079,967
233,599
870,971
71,665
4,318,493
-
6,973
10,049
2,150
1,350
20,522
-
-
-
-
(14,500)
(14,500)
1,062,291
2,086,940
243,648
873,121
58,515
4,324,515
-
1,198,952
114,548
780,097
63,886
2,157,483
-
97,432
6,955
46,980
3,540
154,907
-
-
-
-
(14,500)
(14,500)
-
1,296,384
121,503
827,077
52,926
2,297,890
1,062,291
790,556
122,145
46,044
5,589
2,026,625
1,062,291
881,015
119,051
90,874
7,779
2,161,010

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 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*		 2021
£
8,170
4,150
12,320		 2020
£
8,168
4,150
12,318

*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 18 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		 2021
£
78,117
45,327
-
123,444		 2020
£
44,569
44,905
1,409
90,883

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

12. CREDITORS - AMOUNTS FALLING 2021 2020
DUE WITHIN ONE YEAR £ £
Trade Creditors 48,998 52,326
Taxes and Social Security 28,929 16,653
Accruals and deferred income 245,201 226,541
Other Creditors 5,239 796
Bank Loan 45,833 -
374,200 296,316
Deferred Income included the above figure is as follows:
Brought forward 200,998 201,131
Additions 146,075 111,301
Released (132,761) (111,434)
Carried forward 214,312 200,998

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

13. CREDITORS – AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

CREDITORS – AMOUNTS FALLING
DUE AFTER MORE THAN ONE YEAR
2021
£
Bank loan - falling due in less than 5 years
200,000
Bank Loan - falling due after five years
4,167
204,167		 2020
£
-
-
-

The bank loan was approved and issued in January 2021 and is repayable over the following six years. In the first year there was a repayment of capital and interest holiday. Thereafter there are 60 monthly payments. The interest is charged at a floating rate based on a minimum of 2.99%. The loan has not been secured against any property on the charity.

14. FUNDS

Unrestricted Funds
General fund
Training and other sections
Activity Centres
Designated Funds
Tangible Fixed Asset Fund
Covid Fund		 1 January
Incoming
Outgoing
Transfer
31 December
2021
£
Resources
£
Resources
£
between funds
£
2021
£
365,544
181,926
(132,608)
133,228
548,090
165,840
16,261
(27,853)
-
154,248
(416,051)
365,991
(512,676)
13,251
(549,485)
115,333
564,178
(673,137)
146,479
152,853
2,159,191
-
-
(132,566)
2,026,625
7,500
-
(6,838)
(662)
-
2,166,691
-
(6,838)
(133,228)
2,026,625
2,282,024
564,178
(679,975)
13,251
2,179,528

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

14. FUNDS (continued)

Restricted funds
Appeal Andaman & Nicobar
Phasels Wood Jubilee
Lochearnhead Station
Malibeni 2020 Expedition
Scouts Against Malaria
Well End Restricted (1)
Well End Restricted (2)
Other Funds
Total		 1 January
Incoming
Outgoing
Transfer
31 December
2021
Resources
Resources
between funds
2021
£
£
£
£
£
9,149
1
(785)
-
8,365
47,763
-
-
-
47,763
477,565
300
(8,559)
-
469,306
4,011
-
(2,500)
-
1,511
6,516
-
(3,000)
-
3,516
30,000
200
-
-
30,200
-
17,345
-
(9,797)
7,548
23,086
7,242
(5,277)
(3,454)
21,597
598,090
25,088
(20,121)
(13,251)
589,806
2,880,114
589,266
(700,096)
-
2,769,284

The transfers between funds represents designated fund movements regarding Tangible Fixed Assets allocated from the general fund. There have also been transfers from restricted funds where capital purchases have been made by the Activity Centres.

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

Restricted Funds

Andaman & Nicobar

Phasels Wood Jubilee Lochearnhead Station

Malibeni 2020 Expedition Other Fund

Scouts against Malaria Well End Restricted (1) Well End Restricted (2)

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

14. FUNDS (continued)

Below is the comparative figures:-

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

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

2021 2020
£ £
Net movement in funds (110,830) (539,577)
Add back depreciation charge 154,907 174,588
Deduct profit on disposal (2,500) -
Deduct interest income shown in investing activities (132) (1,027)
Deduct gains/add back losses on investments (2) (64)
Decrease (increase) in stock 880 222
Decrease (increase) in debtors (32,561) 30,783
Increase (decrease) in creditors 282,051 (50,601)
Net cash used in operating activities 291,813 (385,676)

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

16. PENSION

The charity operates a defined contribution scheme, the amounts due for the year amounted to £8,201 (2020: £21,514) and the balance outstanding as at the 31 December 2021 amounted to £4,718 (2020: £275).

17. LEASES

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

Land and Buildings 2021 2020
£ £
Within one year 3,320 3,320
After one year but within five years 13,280 13,280
Greater than five years 50,880 54,200
Equipment
With one year - 2,383
After one year but within five years - -
Greater than five years - -

Lease payments totalling £5,730 (2020: £4,871) have been recognised as an expense on the Statement of Financial Activities.

18. CONTINGENT LIABILITY

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 £16,338 at 31 December 2021. If this amount proved to be insufficient an unquantifiable liability would fall jointly on the Scout Council and Hertfordshire Girl Guides. The lessor has eight 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.

19. NET ASSETS BY FUND

Unrestricted Funds Restricted Funds 2021
General Designated Total
£ £ £ £
Fixed Assets
Tangible assets - 2,026,625 - 2,026,625
Investments 12,320 - - 12,320
Current Assets
Stock 18,764 - - 18,764
Debtors 123,444 - - 123,444
Cash at bank and in hand 576,692 - 589,806 1,166,498
Creditors
Amounts falling due within
one year (374,200) - - (374,200)
Amounts falling due after
one year (204,167) - - (204,167)
Total Net Assets 152,853 2,026,625 589,806 2,769,284

HERTFORDSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Continued

19. NET ASSETS BY FUND

Comparative figures:

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

20. RELATED PARTY TRANSACTIONS

Unrestricted donations of £500 was received from one trustee during the year (2020: Nil). Remuneration paid to the County Secretary is detailed in note 7.