## ## |||||||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| ## ##