2021-03-31-accounts

						Page	Page
Reference and administrative		details of the	charity,	its Trustees	and advtscrs
Trustees' rcqx&r t						2	5
Indcpendcnt auditors'	report	on the tinanrial	statements
Statement oftinancial	activities
Balance sheet
Statement ofcash 11orvs
Notes to thc tlnancial	smtements					12-27

Reference and administrative	details ofthe charity, its trustees aud advisers
for the year ended 31March	2021

Trustees					Mr D.P. Harris		(County Chairman)	(County Chairman)
					Mr D. Harding		(County Commissioner)
					Mrs T. Swah		(Treasurer)
					Mr A.R. Hogben		(Secretary)
					Mr A. Bates
					Mr P. Bette
					Miss L. Casa
					Mr N. Gearing
					Mrs J.Grant				(appouned	24 November 2020)
					Mrs C. Kirkpatrick
					Mr J, Martin
					Mr S.Moore
					Mr S. Rainsbury
					Mr K. Ridgway
					Mr A. Tnll
					Mrs J.Wilson
					Mr L Starling		(Youth	Commissioner)
					Mr N. Patel		(Youth	Conunissioner)
					Miss I. Myers		(Deputy Youth Commissioner)		(appointed	18 May 2020)
					Mr D. Everest		(Young Person Representative)		(appointed	24 November 2020)
					Mr A. Ray		(Young Person Representative)		(appointed	24 November 2020)
Charity	registered		number		303471
Registration		number		with
The Scout Association					127
Company	name				Kent County Scout Council
Other names		the	charity
is known	by				Kent Scouts
Principal	address				C'ounty 00ice,	Kent Scouts Activity Centre
					Lower Grange	Farm
					Grange Lane
					Sandling, Maidstone
					Kent. ME14 3DA
Bankers					CAF Bank Ltd
					25 Kings Hill Avenue
					Kings Hill
					West Mailing
					Kent. ME1043Q
Auditors					UHY Kent LLP trading			as UHY Hacker Young
					Thatnes House
					Roman Square
					Sittingbournc
					Kent. MEI04BJ

				Unrestricted		Total	Tora/
acorns				funds	Restricted funds	funds	/iiiii/s
				2021	2021	2021	2020
			Note		f.		,6
1 from:
Donatirins mid	legacies			156.160		156,160	/6.003
Charitable activities				255,&il3		255.613	I, /8/. 774
Otlmr trading lnivstlilcilts	activities			7.834 307		7.834 307	58283 767
Otherinconic				18,909		18.909	/00
				436.823		438,823	I.256.92I
Total inconie
Espcnditure on:
Raising funds				198		198	4,390
Charitable artivities				407,071		407.071	/,239,365
				407,269		407,269	/,243,755
Total espenditure
				31,554		31.554	/3, /66
Net moveinent	in funds
Reconciliation	offunds:
Total funds brought		fomvard		1,967,590	1,046	1,968./)36	I,955,470
Net movement	in funds			3I,554		31,554	/3, /66
				1,999,144	1,046	2,000, 390	I,968.6.36
Total funds carried		forivard

				2021	20?I/
				f.
Cash t)ows from operating		activities
Net cash	used in operating	actmities		51,574	86.90/
Cash flows from investing		activities
Dividends, interests ant) rents from mvcstmuun				307	762
Pur«lmse	oftangible tixrxi	assets		(33,129)	(7,05//
Nct cash	used in investing	activities		(37,822)	&6,289)
Chnnge	in cash and cash equivalents		in thc year	18,752	80.612
Cash and	cash equivalents	at the beginning oftlm ymrn		818,980	738,368
Cash and cash equivalents		at the end	ofthe year	837,732	8/0, 980

		Unrestricted	Tots I	fatal
		funds	funds	fin&&(r
		2021	2021	2020
		6
Donilt Ious		7,079	7.079	/6, 0V2
Grants		5,000	5.00&)
Government	(pants	144.001	144.0k I
		15(n 160	156.16()	(e,nnl
.qno(rsir of	V20 hi'(Ill&&(	/6,002	/6,002

			Un& rstrictcd	Total	fore/
			funds	funds	/iiiiiir
			2021	2021	2020
Lower Grange Farm Activities			20.058	20,()58	/77, /04
Mcn&bcrship	subscriptions		191.647	191.647	/9/, 223
Beavers					3,/98
Cubs			2,818	2,818
Scouti			2,418	2.418	7,794
Explorer/Young		Leaders	31	31	90/
Global			8,776	Y.776	7.750
Duke ofEdinbur		h	25)58	2.958	20. '&02
Smiut Active	Support		250	250	&8 7
Badge&			360	360
County					856
Other adventurous		activities	2(&.29)7	26.297	758,88/
Totnl 2021			255,613	255,613	I,I8/, 774
&nolrsir of2020		hr Ao&i/	I./8/. 774	I.iIII,774

								Unrestricted	Total	Toad
								funds	funds	TooiL&
								2021	2021	2020
Lmver	Grange	Farm	rental	income	and	venue	hire	7.834	7,834	58.283
To(oi	2020							58,283	58,283

Unrestricted	Total	Total
funds	funds	finids
2021	2021	2020
2
307	307	762
762	762

				Activities
				undertaken		Total	To(ol
				directly 2021	Support costs 2021	funds 2021	liiiii/i 700
				f.
Lim or Grange Farm activities				126,450		176.450	195,30/
Kent International			Jamboree	1.221		I 771	7,000
Beavers				335		335	?.4//
Cuhs				11.056		11,056	17.496
Scouts				13.647		13.G47
Explorer/Young		Leaders		156		156	4,567
Global				3,150		3,150	7.868
Duke nf	Edinburgh			5,3G4		5,364	/4,428
Scout Active Support				563		563	507
Badges				5,903		5,903	2,008
District	leadership,		advice mid support	129,6GI	8,285	137.94G	/70.86/
Other adventurnuc			activities	101,280		101,280	813.010
				398,786	8,285	4073)71	/,239365
Tain/ 2(L70				1,22(/, 979	/8.386	/,239,365

	District
	Icadcrship,
	advice and	Total	To(ol
	suppol't	funds	fimds
	2021	2021	2020
Trustee expenditure	'i 37il	7.329	6.857
Govenrunce	5,956	5.956	11,529
		8,285	/8,386
T(i(ill 20?0	/8 386	/8,386

						2021	2020
						8
Fees payablc	to tile chal ity's	auditor	fiir the audit ofthe charity's	annual	accounts	4.100	4,692
Fees payable	to the chanty's	iiuditor	in fesptrt of'
All non-audit	services not included		above			240	/,920

			2021	7070f
Wages and	salaries		141,297	/7/, 7/4
Social security costs				6.426
Contribution	to defined coi)tribution	polls)on sebi.nli:s	2,206	2.607
			15/.70 1	/80, 647

2021	2020
No.	No.

	Lalltl!tlirt	Scout	Other
	buildings	c&luipmcnt	equipment	Total
				8
Cost
At I April 2020	1.739.800	243.359	106.043	2,089,202
Additions			33,129	33,129
At 31 March 2021	1,739,800	243,359	139,172	2.122,331
Depreciation
At I Apn(2020	145 848	206.278	70,79G	422,922
Charge for the year	I G,800	23.605	25,706	66,111
At 31 March 2021	162,648	229,883	96.502	489,033
Net hook value
At 31 March 2021	1,577,152	13.476	42,670	1.633,2')8
rlr 3/ Merc/i 2020	/,593,952	37,08/	35,247	/, 066,280

		2021	2020
			(
Trade debtors		196,(i55	403.605
Other debtors		190	4.409
Prepaymeots	and accrued iovonie	44.628	/35,289
		241.-173	543,303

					2021	20 i0
					g
Trade creditors					13,160	/0,376
Otlmr taxatimi und		social socurity			1,408	7 i4/
Other creditors					45,787	/8.042
Accruals;md deferredl			income		651.958	/, 029,268
					712,313	I 059,927
					2021	20i0
Deferred	mcomc at	I	April 2020		1,023.976	88/, 293
Reniurces	deferred	during the year			612.(i48	/,0)4,220
Amounts	rclcased from previous			periods	1')89.958)	(87/, 537)
					64G.G66	/,023,976

Flutes to thc financial	Flutes to thc financial	statements	statements	statements
for thc	year ended 31 March			2021
14.	Statement of	funds
	Statement of	funds	—current year
						Balance at I			Transfers	Balance at31
						April 2020	Income	Expenditure	in/out	March 2021
								8
	Unrestricted	funds
	Designated funds
	Fmed asset fun)I					1,666.280		(66,111')	33.129	1,633,298
	ReQuest 2021	fund				1,890				1.890
	K)J designated	fund				4.409				4,409
	Gal)util slid ilcvcioplllcilt				illltlatlvcs
	fund					40,000				40))00
	Air ritles					879				879
	LGF activities					40,0G8		961	(11.120)	29,909
	El)le'.fgl:ucv ilcslgllatcdi			fululs		50,000			50.000	100,000
	Sittiugboume,	and Milton			Distnct fund	332				332
	Kites					620				670
	Poncl					I 9)27		(508)		1,4)9
	Jamhoree leaders					7,000				7,000
	Refectory/residential					3,620				3,620
	3D printer dimation						5,000	(4.673)		327
						1,817,025	5.000	(70,331)	72.009	1,823,703
	Gcncralfunds
	kent Siaiuts general		fund			119,320	309712	(210.488)	(72.009)	14G,535
	LGF general					31,745	124,111	(126.450)		28,90(i
						150.565	433.823	(3363)38)	(72.009)	175.441
	Total Unrestricted		funds			1,967.590	438,823	(407.26'9)		I 1)')9 144
	Restricted funds
	Pfilson Trust					I(10				100
	Barry Thomas					946				946
						1.046				1.(s(6
	Total offunds					13)(i8.636	438,823	(407.26'))		2,000.190

Statenient	offunds	-	prio	r ycnr
					Bnlniire ol					Bc/micr ui
					1,4 pii(20/ 9	Ineoiiie	Esyem/Vere	Trans/his	m/oni 0	3/ Mrirrll 2(i20 f
Unrestricted	funds
Designated	funds
Fixed easel fund					/,383,477		(44,110)	326.9/3		/.666,?80
ReQuest 2t/21 fund					/, 89V					I,890
KIJ designated tund					1.3,887				(9,478)	4,409
Growth and	development			initiatives
fund					40,000					40,000
Air ritles					4,500		(3.62/)			879
LGF activities					50,000		(3,363)		(6,569)	40,068
Conference	tables				4,000				08 VO(rr
Emcrgcimy	designated		funds						5 0,000	50,000
Sittinghoume	and Milton			DictiiCt fund		4.(100	(A',000)			337
Kites						300			.3 0	620
Felid						7,230	(3V3)			I,927
Jmnborec leaders						7,000				7, VVV
Refectory/residential							(I,/58)		4,778	3,620
					/ 497,754	/3,530	(60,555)	366,296		1,8/7,025
General funds
Keilt Sciliim	gelicfill	fund			12/, &I5/	1,023,32/	(946.023)	(79.029)		I/9.320
LGF general						220.07V	(?20,833)		32,0(J8	3/,245
					i?II.O1/	t,?43,.3oi	it.tee,osoi	(47,0 I)		/50, 565
Total Unrestricted		funds			/, 618,803		(/, 227,41/)	3/Ir. 775		/.967,590

Restricted funds
Lorcer Grange Farm	I/2, 845		(I/2.845)
Clirubing well	(94,394	(4,272)	(I90,/22)
Mi«ro light	/8,000	(7,500)	((0,500)
Keemlarr equiprumrt	/0.968	(4,572)	(6.396)
Other funds	458		588	/,046
	336,665	()6344)	(7/9 773)	/,046
Total offunds	/, 955.470	(I,243,755)		I,968.636

Summary	offunds - current year
		Balance at 1			Transfers		Balance at31
		April 2020	income	Expenditure		in/out	Marclr 2021
			f.	8		8
Desrgnated	funds	1,817,025	5.000	(70,331)		72.009	1,823 703
Gmrcral funds		150,565	433,823	(336.938)		(72,009)	175,441
Restricted	funds	1.046					1,046
		1,968,636	438.823	(407,269)			2,000,390
Sumnrnry	offunds - prior year
		Brrlrrrree rrr					Bc/once ui
		/ A)rri(2V(9f	Ilreurlle	Erperrrli(rrru	Drmu/i	r rirr, our	3/ him elr 202(/f
Designated	frmds	/.497.754	/3,530	(6V,555)		366.296	I.B(7,(125
Generalfunds		/2/. 05/	/, 243,39/	(I,/66, 856)		(47.02I)	/50, 565
Restrictml	funds	336.665		(/6.344)		(.3/9,275)	/.046
		/, 955,470	/,256,92/	(/,243,755)			I,968.636

Analysis	ofnct nssets betirecn funds —current year
		Unrestricted	Restricted		Total
		funds		funds	funds
		2021		2021	2021
					8
Tangible	tixed assets	1.633,298			1,633,298
Current	assets	1,078,159		1.046	l,i)79,205
Creditors	due irithin one year	(712.313)			(712,313)
Total		1.999,144		1,046	2,000,190
Analysis	ofnet assets hat)teen funds - prior ycnr
		Unrertr/c/ed			Turn/
		fiinrls	llesrrrcred	firrrdr	fmrds
		2020		2020	2020
					2
Tangible	lixed assem	/, 666,280			/, 666,280
Current	assets	J,36/,237		/, 046	l,.362,283
Creditors	due within one year	II,(J59,927)			(/,059,9?7)
Total		l,967,590		/, 046	I,968,636

				2021	2020
				g
Not Inter	thmi	I year		2,593	7.737
Later than	I year and nut latm		than 5 years	757	7 775
				2,850	4,5/2