Ch*rhy nu]Dber: 3113471 Kent County Scout Council Trustees, report and fiDandal ststements for the year ended 31 Marcb 2022 KetttCouDty S¢out Countii Ct)ntÉnt$ Page R¢fa¢n¢¢ administrative details of th¢ clJaTity, its Tn]steo8 and ￿MStr5 Tru￿¢¢5, tryort Inde￿da)t auditors, report on the financi8] siatements Statemc41t of fiTwicial activities Bglan¢¢ sheet 10 Statemcnt of ra$h flows Not&% to the financial statan¢nts 12-28 Kent County Seout Couttell Referenee and administrative detafils of the charity, its truste¢$ *lld Advisers for the year ended 31 March 2022 Scouts Trnst¢es Mr D.P. Harris MrD. H&rdith8 Mrm. Vinton (Countychairman) (County CoTllTnissiontt) (Tr¢asuTcrl (a￿0]nt¢d3 Novemb¢r 20211 (s￿} MrAIL Hogben MrA Bates MrP. Mis8 L. Ca55 Mr D. Ev¢r¢st Mr N. Graring Mr5 J. Gr￿t Mr8 C. Kirkpgtrick Mr J. Martin MT S. Moore MT S. Rttinsl MrK. Ridgw*y Mrs T Swft Miss L. Thornton MrA ThII Mrs J. Wi150n (app0itLt￿I 3 NovEffji*r20211 MrA. Ray (Yollth Commi&8ioncr) MrN.Patd MrJ. Elliott (Youth Commissiottcr} (Deputy Youth Commission¢r) lappoitLt&l l Mar¢h 2022) ID¢putyYollth Cotntnissionerl (appointed 3 November 20211 (Deputyyouth Commission¢rl Miss M. Glsry)-Jon¢5 Mi&5 1. Mytrs Ch•rlty rq[steredllu￿￿er 303471 Regi$tr8¢5on kn¥mbtr wlth Th¢ Scout A58oclatlon 127 Company Kent Cwnty Scout C4xLtKil Other names the ¢b#rJty l• known by Kcnt Scouts PrI￿¢1p￿ addres County Office, Kcnt S¢outs AdtTrityCentr¢ IA>Wff Grange F8mi Grang¢ L4n¢ S#rtdling, Maidstone K¢nL ME14 3DA B&llkers CAF Bank Ltd 25 Kings Hill Avenue Kirt8s Hill West Malling Kent. ME19 4JQ Audl¢ors UHY Kent LLP tradin8 as UHY Hacktr Young Thames Hous¢ Sittirtgbourne K¢nL ME104BJ Pa8t I Kent County S¢•ut Council Trugtees. report For the year ended 31 March 2022 The Tnjstees have thepkHsur¢ in pres¢nting their reEx)rt and th¢auditd finatycial staiunents for the ycaT ¢ndtd 31 M8Tth 2022. The financial stst¢mcllts havebeen prepared in accordonccwith th¢a¢counting policies set Qiit in the Thotciety. Th¢ Vglues of ScoutlDI As 8cout8 w¢ ar¢ gvidd bythese values.. lut¢grlty- We act with i[Lts￿lty, w¢ ￿ h(w tn￿lWorthY and loyal. Respect- Wehavc sdf_respxt and res￿¢t for othcrs. Care- W¢ SUPFthothers and take Lxrc of th¢world in whi¢h we Itv& Bellef- W¢ ¢KPl0￿0UrI8lth8, Ediefs and attitudes. Ctsoptratlon-we mak¢ a positiv¢ditTcrenc4 we ctropwate with oth¢rs and make friends. Pag¢ 2 Kejt County Scout Couniil Truslees. report For the year ended 31 March 2022 The Stomt Meth•d Scouting tsk¢5 pl￿e when young people. in partntrship with athlts, wfflktogcther basrd thevalues of Scouting and: joy what they are doing ajxd have fim; takepart in [￿LiVItI￿ indoors and outd(v)rs', learn by doing. sharein spiritud reflection; tttke respoJJsibi]tty and Tnake ¢lL01￿. undqtake new and chall¢nging aLliwti¢5; 8Dd make and live by their Pr()mi5¢. Thc clos¢ lioi50n betwe<*J Assistant Cwnty Commlssietsers and A55iStw)i District Commissio1￿rS typifics th¢ 5UPPOrt provided for leaders, as do the link5 bctW¢¢D LoGa] Tr8irting ManageTS and the Scout Di8tii¢ts. Thecounty T¢8m a]soprovide activities and eqUipM￿t whith are not avtilabl¢ al levcl. and tyto give many young p￿p￿ os POS8ibl¢ the opfftity to PgrtiCiP8te in ￿¢b actiNryties, *nd to devclop new skn'll$. The County meeL8 the Charitycommission's public benefit crkltria und¢r boththe ad￿C£￿ent of education and the advancanent of cttizenship or community dcvelopmtht h&it)g8. W¢ gr¢ convin¢ed thal SLxJuiill8 provid¢s relevant activitiag for young p¢opl¢, th¢reby brm¢fitling thepublic at large. Although Jn mourttainccring, r￿k-ClimbingJ Èrchery, Sho￿trts. Micro-light￿ orkiting. Additiopally, we (x)niinue to provide OP[￿u￿1tLe& fur leadtts to 3quir¢ 5kill$ and ecrtific8tion so that thcy w instrn¢t their members and can tnotLitoT th¢ir Activities. Th¢¢lwity'S financial yw finished oJ1 31 March 2022. so forthis reporting Y￿thc1￿pSCLO( COVID.19 $till had a great cffeeL Lower Gyangc Farni was &bl¢ its, irt line with government guidanc4 abIe th operate from l April 2021 and was able to fully reopwt ￿th<￿t social th"8thn¢in8 restrictions on 19 July2021. D¢spit¢ th¢ ¢xistthtt of somerestric¢ionsduring the'peak season, thcrcsilieDCe and hard work of the staff m¢ant th8t w88 &8 busy as cvff gjjd this th¢me cotsiinu￿ tI￿oUghout th¢ r¢sl irfthe financial year producing very healthy results for LGF. Faceto th¢ 5WUtinKTetllM￿] ill Easter2021 alldTnally were able to quickly able to get back to doinB what theyhad dOll¢p￿-pstsdeMi¢sllCb outdoor activitics, intrt Oiemc5 in resptmse to the COVID-19 global pandemic as thecharity had to fvrlollgh the majority of iL% employ¢¢5 the govemment's Coronavtrus Job Rttention Scherne in ￿sponSe to it having to shut its centrr at Low Grartge Fami attd face-t￿r￿ 8r4)uling cth8in8. Inw]ntt from charitable activitie5 has intr¢&sed from £256k to £508k as face to face scoutlllg was abl¢ ¢0 T¢$￿¢ during the year under review. Kent Stollts, primary source of funding is the membership subscr&ptLOtL5 r¢¢¢ivable from the various Districts. ith addition lo other evethts such as th¢ K¢nt Int¢rn8] Jamboree which occur5 ¢w four yea Other trading activtti¢s in¢tsm¢ in¢r¢4sed from £8k kn £41k as Lower Ikange Farnl was able to fully reopeN following Covid-19 r45trirtion4 19 July 2021. Page 3 Kent County Scout Coullcii Trustees, report For the Y￿ ende4131 Mar¢b 2022 In the prior yearthe Charity r¢¢¢ived £19k of oth¢r incom¢. Thi5 Wa5 Lll resp￿1 of compcn5ation paid by K¢nt Scouts. insuter$ forc08ts incuTrcd ￿ relati£￿ to eva]ts sueh &8 th¢ EuroJaJtL that h4v¢had tObe￿nCe]1￿ du¢ to the COV1D-19 pandcmio Totsl ¢xwd7t￿￿ It￿reaSed in-linc with th¢in¢r¢ase in income. from£40Tr to £625k. The Charityhdd total fiJtMI ba]gm¢es at 31 March 20T2 of £2.Im. Of these fiujdbalanw £Slkarerepresented by restrid¢d funds and £1.9m by de5Lguat¢d funds. De$l￿ted fi]nd& include a fixed jssei fvnd of £1.6k which repr¢5¢uts the valu¥ of ihe Charity's tangible fixed assets. All otherdtsignated fund¥ ￿ expected to be tstilised in due cours¢ onG¢ artivitits firt able to resum Reserve8 poII¢y DuTiDg the previous year Tn15tees revitwed th¢ Charity's reserves policy and inGr¢asd this to cover 6 months of no ￿¢0￿¢ which is ¢Stim￿ed at £IOO,Q(K) lo cov¢r wrfor¢s¢en circumstances and budget variall￿¥. This Contingen￿ would also providc funding for t8Pital ¢xp¢nd1￿T¢ in exces5 of fun¢L8 raised and thc dcprKi4tion provisions. This amout)t has been sd asideby th¢ Trn81ees in a 8qBrat¢ fvtjd. The 5uilability of this reserves policy will continucto b¢woDitored èregular basis to ¢nsllre itr¢maiJJs apprwat Pl8ns for future periods Growing and 8￿POrting SCOUtirtg remains our main Priority. Dawitethe cff£¢L8 rjf the p8￿deMic in dec￿1￿8 the m&nbership there h been abounce baLk and mwnber5hip h&$ 8rown in the lat¢st census conducted in Jonuary 2022 compared th¢ PT¢ViQUS olle. This gromh has also be¢n $upported by the roll out of th¢ n¢w Stsiion, Squirrels, across the County which will promde an cxciting opporn￿lty to fe4dJ a new age group 8nd d¢liver ￿outing to thenL COVID-19 hAd amaiorimp8Ct on the Kent t￿l￿natio￿al Jamlmxee delaying it from happ¢nirJg ttntil 2022 but, despitcthis, the ￿$t is in 11 st¢￿8heAd mith and vjill b¢ a w su¢tt85 for all. Statement of trnsttts, responsibilities. Th¢ Trustees art responsible for prep8Ting the Tn]stees' Anttual Report and the ￿8￿cial stxtemettts in accordance with appli¢¥bl¢ law 8nd UThit¢d Kin8dorn Accounting Standards IUnit¢d Kingdom G￿￿]lY Acewcd Accounting Practice). The law applicable to charities in England & W8]esr￿UlreS tn]stees to prtyare finan¢i21 stA*M￿t5 for fin8Dc281 y¢ar which 8ive a e and lair view of the Éwe of affairs of th¢ olthe in(ym)ing resourct8 aTLd appli¢ation of r&8ources of the¢harity for thAt period. In prep￿ing th¢5¢ financial st&tements. trusteLS ar¢rquireJ tt>'. select suitable accounting p)licie8 and then appty them con$isMtly, ob8erve the methods andprinciple$ in theChariti￿ SORP.. e judg&nents and ¢StimAtes that are reasonable and prud¢nl state applicabl¢ aL¢ountin8 Stxndards have bctn followi%1 subj¢ot to Jny material deparnTh di8¢k)￿d and cxplainal in the financia] stateM￿ts. preparethe financial statements on th¢ gving cojxern basis UTh1￿ it is inappropriate to pmme that th¢ charity will conlinue in business. The Truste&8 Ère ]ttpMsible forkeeping proper 8ceountithg y￿rdS that di￿105¢ with ThSOllAble accuracy at any time th¢ finattcia] position of the Charity and enable them to ensure that th¢ finanoial st2tements comply with the ChaTiti¢5 Arl 201 I, the Charity IA(w2nt8 and RepoTts} RtBvlations 2008 and the prtswsions of the trust dced They •lso resportsible for safeguarding th¢ ￿5¢15 of th¢ charity 8ttd h¢nce for takin8 reas<)nabl¢ steps for the pr¢v¢ntion 8nd deteciion of fraud aLd Oth¢ri￿rg￿laritItt. Th¢ Trustees ￿e res￿)nsIbl¢ fortht Jnttintethance and Intr￿lty of the ch3rity and financial infomi&tion in¢luded on the ￿arIty'S wcbsiie. Legislation in the Uniitd Kingdom goveming thepreparation and dissemination of finttncial statements may diff¢r frorn l¢gislation in oth jurisdictions. P￿4 Kent County Scout Couneil Trustees, report For the year ended 31 Moreh 2022 Auditor5 UHY H&cker Youtsg havc indicatcd th¢ir willinglless to continu¢ ill offiG¢ audilors, ond ar¢501ution for theirrt-appointh)ent will b¢ proposed at the A[￿Ual Gentzal Meairt8. Th¢ TnLsiees who hdd office at the date of thc Rq)ort of theTh]$tet Board confirni that is no r¢levÈnt oudit evidence of whiclLth¢ Charity's Auditors are unaware. Eath TTUStee h&$ taken the n¢c¢55¥ry St¢ps lo en5uTe thai they are awarc of 4ny r¢l¢vanl ttudit infotm&ion Èzjd to eslalili5h thatth¢ Charity's Auditor8 arc awar¢ of thlt information. The This¢￿S d¢dO￿thE1t theyhaveapproved the Tnjstces. Annual RqK>rt on 20 Juty 21Y22 aThJ si￿(¥] on th¢irb¢httlf by. Mr De$ Httrris Mr Dean Harding County Commissioncr Page 5 Kent County S¢DlIt Council Indeptndentalldlton, rewbrttoth¢ M¢mbers of Kent County Scout CouTh¢ll op1￿10￿ W¢hav¢ audited the financial ￿ateMe[Its o(K¢nt County Scout Counul (the'chatity) foT th¢ Ye￿ ended 31 March 2022 swbich comprise th¢ statqnent of financial actiiryti&4. th¢ ba]anc¢ 5h¢rf th¢ $tAtem&)t of cash flow$ and the relatednotes, inLludirLg a summary of $18rtifit0llt accounting policiw. Th¢ financial Tq)Ortirtg fjwnework that has becn appli¢d ill their prepar￿1￿n is applicable lawomd Unrted Kingdom A¢eouttting Standard4 in¢ludinE FinaD¢ial Reporting standa￿ 102 Ttt6Fingnci￿ Rq)orting Srandard applicabl¢ in the UK al￿ R¢publi¢ of Ireland, {Uwted Kingd<>n] GeneralLy A¢£epted Aceothniing Practice). Thc fijjancial stat¢m¢Trts have been prep￿ed in accordancc with Accounting artd Reporting by ch￿iti￿ picparing th¢ir awunts in ac£ordallce with th¢ FiTW)oiai Rwortittg Stat)darth atvlicable ￿ the UK and Rq)ublic of Ir¢land IPRS 102) in preference to the A¢c4)untin8 and Rwrting by Cbaritie5'. Stat¢mcnt of Rwommended PTactice issued on l April 2005 w￿1th i$ r¢fem>l to in theexthni regulation5 but bÉ¥J] withdrawn. Thi$ has beea doncin for th¢ accounts to PTovideÈ trne and fairMew in accorthn¢¢with the Generally Accepted Accounting PT8aice efftttivefor reporting p¢riodsb¢ginnw]¥ or afttr l January 2015. Jn ¢utopiThion the finan¢ial stalemenl5= give a tnje and fair view of the 5tgt¢ of th¢thoTity'S affairs as at 31 March 2022 and of its inwming resources and applicatii>n of resourc¢5 for the yw then end&l; havebecn Frowly pr¢pared in ac£ordance with Unii¢d Kin¥dom Generally Accepted AccountingPra¢tice" and hav¥ been wep￿ed in accordanc¢ th¢ r4uireU￿tS of the Charities Act 2011. B15is for cpinion W¢ Conduct￿ ourawlit in &e¢*rdance International Standards on Audititig (UK) {ISA8 IUKI) and applicAble law. Our teSw>n￿bl1itles under those st8lldaTds are furth¢T d¢swiW in the Auditors, re5pon5Lbilities for the audii of the financial statements sectioD of our rqK>rt. We are Independ￿1 of the ctwity in Nccordance with the ethical requirements that 8r¢ ttlevallt to our audiiof ihe finanGiai st*¢rn¢nts in the Unittsl Kingdort4 iDcludithg the Fittattcial Reporting Cuun¢il's Ethical Standard, and we have ￿]￿lled our Oth￿ ethiGai responsibilities in accordance with th¢s¢ wirements. We believe that the audit cvidence we have Obtsin￿ is sufficient aTJd appr(yiNt¢ to ptovide a basis for0ur￿l￿Io￿. Concl￿gI0￿$ relxtlng togolDgwnterD In auditing the fitsan¢ial sldtanents. we have concluded that the Trustets of thcgoing b&*s of ￿oUnting in the prq)araiton of th¢ financi￿ SL2tements ts appropriat¢. Ba¥(xl i)n the WOTk we have Wfor￿ed, we ha￿ nol id￿tifIed any matrrial unctrtait)ti￿ relating to ¢v¢nls or conditions Lha¢ indiwdually or collectively. may ¢p5t significant dwbt on theehariws ability to contKnU¢ &9 a goittg collcern for ap¢ri(x1 of at leasi twdve m<>nths when the fjllancial 5tatan¢nts a[¢ &uthoriseJ for issuo Ourrcsponsibiliti¢5 and the rwibiltties of theTNstee5 with r¢spe¢t to 8Ojll8 eoncem are des￿￿ in th¢T¢I¢v8Dt y*tiOllS of this OtherlxformAtl•n The other inforniation compri565 th¢ iufoTU]ation iti¢lU41￿] in the all￿￿al reporE Otherthattthc financial statemettts and our auditOTS' r4>0rt ther￿ll. The Tr￿1￿ ar¢ rtsFN)nsible forthe other inforn￿tIon wut4in4>1 within the aj￿￿al report. opijjion oll th¢ financial SLiiements does not wver thttother infotmalion and, exc¢pt to th¢ ¢Kt¢nt tstherwige explithlly5tatd ill our re￿rt, we do not express dny form of assurance tontlusion thetwn. (hlrresponsibility 15 to read the Oth￿ jjjforn￿tioll anl in doin¥ so, tonsider whethw the oth infornLativn i$ materia]ly irtconsistenl with the finanrial $18ternenlS OT Dur knowledge obtsincd in th¢ wuis¢ of the audit. or othenwse appears lo ￿ mateTially Tlli5Stated. If weidentify such rnattTial intonsis￿￿e1¢5 or apparent rna*Thal tni$statements, we are required d¢termin¢ whether this Bives rise to a mataial miss¢8t¢tnot in the financial statcmenis themse)ves. If, b&ed on the weAt wt have pofornie4 conclude thai there is a mati%ia] Misstatom￿t this other infonnation. weaTe rwifvlto report that fact. W¢have noihing to ryort in this re8ar Pa8¢ 6 Kent County Scollt Council IDdependentaudi¢ors' report ¢oth* Member5 of KeDt County Scout Courttll (ContIn￿ed) Matlers on whlcb we are require41 to report by eieeptlo Wehave nothing to r¢wrt in r¢S￿&t of the fo]lowing matters wh¢re the Charities (Accounts and Rq￿S) R¢gu]AtiOrts 2008 requires us to rer￿ to you ic in our(yinio]L the infornwion given in the TTUStee8' Twrt 1$ incons18t￿t in ony mlterial respeci with th¢ financi￿ 5tatan¢nl$' or sufficio)t &ccountin8 records hav¢TLOt been kq)L or the financial 5tatcn]cnts arctiot in agre¢m¢nt with the accounting rL¥ords and r¢turn4 w¢havenot I￿￿Ved ajl the iThforrrt&tion and txpkn8tions w6 requir¢ for audit. RtSPOttslbllltlesof trn5tee8 A5 ¢xplgina more ￿llY in the in￿te¢S, rrwnsibilities statemenL th¢Th5t¢¢s re￿on￿b]e for theprepaTatii>n of the financial 5tatcllThits w41ich give a 2nd fair wi¢w, and lor Such ititemal control as theTrnste(s dettmiinc is n¢c&wry to ¢nable the wep&ration of financial statcmcnt8 that are fr¢¢ frtsm n￿terial misstatem¢nL wlLdh¢T due 10 fraud orerror. tn prepari￿ th¢ finanoi3l 5tataneA15, the Trustees are ra4trfmsibl¢ for a5se&sitig the charity.8 obility to totitinlle as a EOin8 conc di8clositsg, a8 applic&ble, rnatttts related to going conc¢rn and u$in8 the going conctrnbasis of a￿0￿￿tin8 unl&ss the Trnstees ¢ithcr intend to liquidat¢ th¢ chariiy or ts) cease operations, orhave no r¢alistic 8Jternativ¢ but to do sg. Audltor8' respD•slbilitie5 for th¢*udtt of the IlnaDcl*l it•t¢mtDts We have i￿en atTointed as auditOT undtt se¢tiim 144 of the ChaTities Act 2011 and rwrt in a¢eordsnce with the Act and relevant rcgulaiions Tnad£ (jr h8lryn8 effect thereunder. (kn obj¢&tiv¢s art to obtairt re￿onable aw]rance alM)Ut whcth¢r the financial stst¢meThts as awhole are Frommatcria] mis518tFmett4 wh¢thtt due to fraud or cm)r. and to issue #n 8udito]8' re[￿rt that includcs our opinion. Reasrnable assurance is a high l¢v¢l vf sur8nce, buL is noi aguarant¢e that aj av¢Jit conducted in accordance with ISAS (UK) wjll always detea a material mi$4tatement when it exists. Misst41¢ments can aris¢ from fraud or error and arc considffed material if, individually or in the agEf¢wLt4 wuld rewtsably be expected to influrnr< th¢ ¢conomic d￿]SiOnS of u%rs on th¢basis of these fitsatKial slat¢m¢nts. ITtegularititt. including fraud, ￿]n$t￿n¢t8 of nonrfomplian¢ewith laws artdregulalions. W¢ design in linewith our re8ponsil)iliti¢s, outlittal above. to deteet Jnateria] MI5*at￿l¢Dts irt resp￿¢ of irrcgulariti¢5, indudinx frdud. The eXt￿t to whith our prOc¢dur￿ ￿pable V[d￿￿tEn8 inEgulwitie4 including b3ud is dctail¢d belTrw'. How the oudii ￿V￿¢¢oF￿1de￿ capabk ofdetetlingirregulaFili&t includingfroud OUT Approach to identifying and wswsink the risks of material tnis8tst¢ment in rewt of irregulariti￿, including frwd aTLd eo]npliaJJce with laws and regulations, wa5 as follow8.' w6 la￿t]fi&l the l&ws at)d TegulatiOll5 appliGabl¢ to thctharity through discussions Iwith managemenL and from ourcomTn¢rci knoi¥i&lgt And cxwi&)ceof the se¢tor,' w¢ foLu$￿1 on speeifjc laws a￿d regula(i4)n$ whicb we ￿nSidered may have a matuia] effect on the acupunts or the OP￿ationS of the Ch￿ry. inGluding the ChaTities Act 2011,. we &sses8ed the cxtrnt of compliJn¢e with the laws and regularion5 idotifLth above through making enquiries of maTLagem¢41t and inbpeLling cOrres￿b￿dence. and identifithl laws and r¢gul8tions w<¢ ¢om]kMmicated ￿thill the audit t¢4m and the team remained alcrt to KThstanc￿ of nou- cornpliance throughout th¢ audit. Weasst88ed th¢ sus¢¢ptt'biliLy o(the charit￿5 accowJt5 tornaterittl misstatemenL including obtaining th understanding of how fraud rnaking ￿quirieS of management a5 to Whe￿ they con8idere4J there w8$ A sllsceptibility ￿ frau(L theirknowledg¢ Of 4¢tllal, suspected ano all¢ge4J fr8ud; and eonsiderinB the int¢rna] controls iD phte io mitigate risks of fraud and non-compliance with law5 and TegulatioD$. PagE 7 K¢Dt County sco￿t Cowicll llld¢p¢nd¢nt *Dditors' report tothe Members of K¢nt Coullty S¢outCouwll {eontlnued) To ths the risk of fraud through TDanagemenLbi&s and ovmidc of conm)14 p¢rfotme) Net utsll used in inve4tiDg activits¢S 111.905) (32,822) Change ID cash and ¢￿h e4•lvalents Ill the year Cash and ¢¥h eqllivalujts at the bcginning of the yeor 421,546 18.752 837,732 818.980 Cash #lld e*¥h e4ulvalent5 At the end ￿the y¢•T 1,259,278 837, 732 Pag¢ll Kent County S¢out Cotmell Notts to the fittalldal stxteDwnts for th¢ year ended 31 March 2122 CeD¢railnformgtlon Kent Cwnty Scout CoutL¢iI is a ¢harity repsl￿e0 in England and Wa]e4 registration numbw 303471. 11 1$ governed by three docum¢nt5'. l} The Scouis A550¢iatson- Royal Charter 1912 {a¥ amwdedl" 2} The Policy, OrgHni501ion Ènd Rules of The Scout Asswi#tioii IPORI,. 3) con￿ltutiOn of th¢ Keut County Scout Coun¢il ¢Jated 20 September 2016. Th¢ (horit￿8 registered office is the Kf4Lt Swuts Activity Centr4 Lower Grattge Farn4 (Irw Lane, Maidsth4 Kent, ME14 3D Atcountfillgpollde 2.1 Basls of Prepara￿￿n of I1￿￿£￿]8taÉerne￿ts Th¢ PTincipal ac¢ountillgJM)Siciu adopted,jud8(xnL*ts and kcy e8timation$ of witertAinty in theprepardtion of th¢ emettts are &8 follow5.' The thjattcia1stat￿ne￿tsh￿ve been prepared inaccordancc the aJtiTiii&q SORP (FRS 102) (second ¢dition}-AccouThtirtg and Reporting by Ch￿ill£s.. Statemffii of Re¢ommendcd Praditc appli¢tble to charitie5 preparing their8cco￿ts in accordmce wth the Financial Reporting Standard gpplicable in the UK alld litpublic of beiand {FRS 1021, the Financial Reporting Standard ¥pplicRblc in the UK and Rq)ublic of Irclgnd {FRS 102 Marth 2018) and thc Charitics Art 2011. The fir￿jGial 8t&tements have been prepared tts give a'trLJ¢ and fairf view and bav¢ departed from the Ch2riti¢s (Accovnt8 and Reports) Re8ulatioLy 2(4Tr8 only to the extent Tequired to provide a ITUC and fair, Vitw. This deparDJre has involved folloThing the ￿aritIeS SORP IFRS 102) published on 16 July 2014 rather than th¢ A￿OUnting attd Rw)rtio8by Chorities.. stat￿ll¥￿t of Re0)mm￿thd Practice effective from l Aptil 2005 which since been ityithdrawTr. Kent Cownty Scout Council the definition of a public b￿¢fit ¢Thtity Utt41er FRS 102. A58ets gnd liabiliti¢5 aff initially Twgrtised aihistoricaj cost OT t￿n$￿I￿n value uJJless (Aherwise stated in the rclcvant accounltng JxJli¢y. 2.2 Going tontern The tsiJstea8 8Ssess whdh¥r the th8e of 80ing c4)ncern i5 appropiiAte i.e. whethw thue aT¢ gJ)y materia] unccrtwllti￿ Teiated to eva)tS OT (y)ndition5 thatTnay¢è9t significant doubt on the ability of thecharit8ble companytr)¢ontinU¢￿ agoij)gt￿cern. Th¢ truste￿ n]ake this a88usmeTrt in rcsp¢ot of a ptri¢d of at least one year fr¢)m the date of authorisation for issu¢ of th¢ financia] 8tstemL￿ts. The ￿5t¢￿ bav¢ contlllded there are no matfflal un¢erthinties about the charitys ability to contillue as a goingeonetm and that it remains appropriate ts) continue to adopt the going con¢wn bASi$ tsf i)cu>uttting in preparing th¢ fin4J]Gio1 $tAtem￿tS. Pag¢ 12 Kent County S¢out CDuneii Notts to the flnanclal ststementS for th¢ y¢4r ended 31 M8rcb 21122 A¢coutttittg ptsll¢les(eoDtIFJuedl 2.3 Intome AJI incom¢ is r¢yo￿liSta once the ¢harity has entIt]¢￿Knt to th¢ Jn¢om4 it is prob4bl¢ ththt the i]x¢ome will be re¢eivcO and th¢ amount of income re¢eivablc Can bc Tnewed re]iably. Metnbcrship subscriptton8 collec*don hehaif of otherpart8 oEth¢ Scoutmtsv¢ment Are reported on SOFA net of aTJy wount PAid OllL This isbeeause th¢5e subsfyTiPtions are in effect heid &5 ag¢JJts ixfotebeing paid WL Grants and donatitsn$ are only lllel￿ded in the SOFA whth the d)arity h&$ uncollditionaj ¢ntit]e￿ent to the illLOtne. income has rclated wellditLrrc{i.t. tharitable aCti￿tiCS>. th¢ iJ]romc*nd rtlaled expendithre ore rep)rtd gross in SOF Inv¢stmfflt in¢ome is included in the financiul statements whvn Te¢eivabl& Invcstm¢nt gain5 atml loss¢s include any 8ain or Ios5 on the sale of ittvestments and g•iTr tsr108s resulting from reva]uing inv¢5ttnenlS to mtrket value at theyear UL Jnkrasi on fun(ts held on dw51115 includol whax r&Yivable and the Èrntsllttt bern￿g￿r£￿ r¢liably by th¢ ch)rity' this is nom)è]ly uponnotification of the irtttrest paid or payable by th¢ inslitutithh with whom the fvtlds are depositeJ. Income Jtceivd in rt%peLt of memE*rs subscriNions and *ivitie$ income w&5 reclassifia froTn the ￿t¢s0ry of'donations and legacics, to'int4)me from charitable acti￿1￿¢5, and thecomparativtt% ]utaled accordingly. Grants in¢luded in the stErtement of financial 2Ctivitses on a receivable bg5i$. Theba]anee of income received foT Sp￿1￿¥ purpos¢s but not vxpended during the p¢ri(Kl is shown irt the relevant fvnds ou theba1￿Ce sheet. Where irtcDmc is Teceivcd in ￿Vance of Mtitlemenl of reccip¢ its r￿QgnitiOn 18 deferr￿1 and Inclu￿ in ¢redit¢)rs &8 dd￿j in(%)me.Wh¢re titlan¢nt oc¢utsb¢foze Incott￿ IS T¢¢eive4 the ineojne is accrufd. 2.4 ExpEJLdliurÈ Expthdithre is r￿g￿ls￿ onc£ th￿e ts 8 lega] or constrwtiv¢ obligation lo trattsfer economic b¢n¢fil tL) a third party, it is probable that atransfer of benefits Mll be requirrd in gettlemenÉ artd the amount of theobligatt'on wibc In￿ll¥￿1 reliably. Expcnditurc 1$ ci&85ified by activiry. Th¢ costs of tath activity are made up of th¢ total of direct tosts attd shared (x>st4 ix)¢ludiThg support costs involvt¥J in uThdwtskin8 eath adivity. Fundrdisinx costs are th08e in¢untd seeking w>luntary cAJntributsons and do noi indude the costs of dis%minating information in support of charitable aGtiviti¢s. Charitable acti￿11¢8 and Governance costs arc costs incuLYcd on th¢ Gharity'$ oper&tion& including Sup[￿ costs qnd wsts relating to the govefllglljce of th¢ charity 8PPOrtioned to charitabl¢ artiviti49. Exwdityre on rai$in8 fiJnd8 includes all exp¢Trditsre incurr&l by the d)arity to Taise funds (or its chaTitabl¢ purp)stt and incl￿](¥ costs of all furtthaisin8 activities ¢V￿tS a￿d￿<￿-¢b￿ritab]e ttadirtg. Expendilure on th&it&blea¢iivities is incuThl on dirttdyuttdeJlakit)g the ￿￿VIll¢S which ￿rtherthe charitys objectives. as well as any support costs. 2.5 Vol￿￿￿¢r$ The chatity bLXLcfils ￿eallY from the inv()Ivemcnt attd ¢nthu5iasttc support of its volunteers. In addition to the Tru5teC5, tsur volunteers includeaDumb¢r of rol¢s which are instnunental tOru[￿Illg a Scout Active Supp)n Group. ill¢ludin8. our County C(muni&4ioner' Scouts Active Support Mwers gmd C￿Ordinat0r$ 3$ well as 8enera] Sup]￿M￿Tnbcrs. Itl accordaur¢ with FRS 102 and the Charities SORP IFRS 102}. thceconomic wntribution has ttot betrt rwnisedin th ht)ancid 81atements. 2.6 GoverntDent grHDt5 GovetTrmEnt grantsrelaling to th¢CoronawftJs Jckn RetentioJJ Schm)¢ and Rat¢9 R¢lief Gmt arerecogDised in the stat¢ment of financial activiti&8 as therclated up¢Dditure is incutTed. Page 13 Kent County Scout Couneil Notes to tILe fjnancl915tatell]￿fs for the year eDded 31 Mxrth 2022 AccountiJLg polkle5 (continued) 2.7 Foreign ¢Mrreth¢i¢s Monetary ¥ssels and liabilities dcnixninaied in forci8tt Currenci￿ ¥￿tr￿n518t¢d into sterling at of¢xchaDg¢Nling atth¢ reprFrtitig date. Tratwctiolls in foreign c4Jrrencies art trojjslated into sttrling Rt the Tate rulin8 on the date of th¢ trans￿tIon. Exchang¢ gains and108se8 aRreC0￿)s¢Yj in th¢ stst¢Tn¢n¢ of fman¢ita activities. 2.8 T•xAdo Kajt Couttty Scout Council is a ￿gIStered charity and is thLycforcpot¢nti￿Iy ¢xempt frthn tsxation on its i￿0￿¢ ￿)d &4 th¢ chllrity falls within the definitio￿ of 8 chatitable tn￿1 as defjn¢d in Part I, Schc(knlc 6 of the Finance Aci 2010. No tax thar8L has arisen during the year 2.9 Txttglble flxed a58ets and depr¢¢l•tlo Trngible fjxed assd5 COSting £3.()00 or m(Y¢ gr¢ capiialised and recognised wh¢n fvtUT¢ ¢uJnomic b&Jefit8 are probable 8nd th¢ coa or value (>f the &8*t ean bc Me￿ reli4bly. Tjllsible fl￿ ayyets are inktially recognisd at C05t. Afttr recognitiotK undff th¢ t&)st model, tangibk fixed asscts arc measured at cost Icss accumulatcd dq>reoiÈtion Énd anyaccumulatcd impajrncntl05s￿. Ail tost8 incurrvj iobring atangibl¢ fiK¢d as￿ into illtetJded working wn4Jition should ￿ includ￿ An the jnea5ureJJ￿1t of c05t. D¢pTe£iaiion is charged $0 ￿ to allocate the coyt of tanglblc fiAed assets less their r&%Adual valu¢ OV￿ th¢ir *tiT[lot￿ useful liv4 using the straight-lill¢Tuethod. Depreciation is provided on the following ba5iS.' Fr¢£hold pm Offi¢¢ e4UiPm£¥XI Otherfixed asset8 25• 25% 2.10 Debtorg Trade and othw d¢btOTS &re reco8nised at the sdti¢tuot aft￿ ally trade discount offered. PTq>ayJncllts art valued at the 3Jnoullt prepaid ne* of any trad¢disc4wnts th 2.11 Cash At bank and Ihand Cash atbank and in hand includrs cth and 8knrt-temi highly liqvid invÉstments with a short maturity of thr¢emonths or le$$ frotn the of acquisiti(KJ or op¢riiDg of thedeposit or 5Jmilar accoullL 2.12 Ll4biiiile$ aDd prov181ons Liabiliti&% are recognis￿ wha) tht%e is an obligation 81 the ba]ance sheet date as a result of a pyst ¢venl, it is pnbable that a transfer of econotnic benefil will berequired in settlement. and th¢ aTnount of Ihcsettlanent caTh be estiTThatd r¢liMbly. LiabilitiC5 fwgni¥fxI at the amourtl that the charity antiripat¢s it will p*y to 8e4tl¢ th¢ dd)t or the amount it has received AdvAneed payments fi>r thegwds OT s¢rvices it mustpiovide. Provisions ore Tne&swed at the best ￿tiMate of th¢ wrtounts requir&1 to settle the obl1￿10]L wh￿ the effect ot the tin)e va]ue of TDVll¢y 1$ miterial, the provision 15 based on tbe pr¢5¥nt value of those 8mollniS, discounted at thc pre-tax discouJJt rdtr that rdlects thc risks sp￿]fiC to th¢ li&bility. The unwinding of the discount 15 r¢wguis¢d in the statetnent of financial 4¢tivities as 8 finance cost. P28e14 Kent County Scout Coullell Notes totb¢ fthAttttMI ststements for th¢ yur ended 31 Mar¢b 2022 Ac¢oyntln8 polldes ItoDlJouedl 2.13 Finantlal Instrnments The charity only has fU￿nCLa] &¥sttS 8nd finan081 liabilities of a kind that qualify as basir finan¢i#l in8trumettts. Basic fin8nciHI instrumt41ts ale Injtially recognisd at transactiou V￿￿e and subs&]uently measur¢d at tb¢it settlemetst va]ue with th¢ txrq>tion of botsk loans which are sub$e4ueThtly tTrea5ured at amortised cost using th¢ ¢ffective interest mcthod. 2.14 PeDs5on5 Th¢ eharity a defitKd contnThutivn pension scheme and the pen5ioTr charge rq￿T￿C￿ts the amounts payabl¢ by the thatityto th¢ fijnd in r¢spect of th¢ year. 2.15 •¢eounttng General funth are unrfsttickd thtLds whith a]Eavuilabl¢ foTuse at the discretion of theTThstec5 in funhtr&nc¢ of the getsera] obJ"ectivu of th¢thaTity and which have not b¢¢n dcsigDat¢J for other PU￿s&￿. Designatcd funds compTi$e unrtstricied fund5 that h¥v¢ iwi $4* Aside by the Ttijstees forparti¢ularpuryow. The aim and us¢ of ¢adL d¢$1￿ fimd is setoul in the notrs to th¢ financial ststemerLtS. R¢5tricied funts are fvnds which to be u5eJ in aCCOTdaThce urith 5perrific ftztrictions impo$￿7 by donthE or which havc b¢cn rai$ed by the charity for particular pu]PDS¢S. Th¢ Losts of raising and adrnini$terin8 such are (b￿8¢1 &gaiDsl the SP￿1£¢ fijnd. The aim and us¢ of ¢och restridtrj fund is set out in th¢ not¢s to th¢ financial 8l&tements. 2.16 Agen¢y#rr¥mgtments Kettt County Scout Cow*il acts as att agcnt in ¢o]ie¢ting funds from local districts on behalf of Scout HQ. m￿￿berShip 5ub5(TiPtion ill¢ome t￿lVed from local districts is rtported ud of &)y amounts paid ov¢r to Scout HQ the stalement of fiDan¢iAI activities as th¢ tmsi doco not hav¢ ¢ontr()l overthetharitable &pp]ication of the fund8. Furtbtt details of amount5 yaid vv* to s￿￿1 HQ are rcferr¢d ¢0 ill not¢ 22. Income fromdonatlotts leghclts Ullrestritt¢d fi]nds 2022 Restdcted funds 20n Tot81 fuods 2022 Toial 2021 Donations 51.535 51,535 7.Q79 5.QOO 144.081 Gov¢TtuThoJt 20,380 20J80 71.915 99,640 171.555 156.160 Anrtlysis of2021 byfynd 156.160 156.JOO Pag¢ 15 Ken¢ cO￿￿ty Scout CouDciI Notts to the fmAncial staternenls for tht yeAr eDded JI March 2022 knrotne from donatlou5 •Dd legJcie5 l¢ohtinued) The tharity has bea eli8ible ts) daim additional funding in th¢ year from Eovernmfflt support $d]ttna8 in respojjse kn the The ch¥tiity fllrloughed a numbEr of ￿loYeeS between ApTiI and Jwje 2021 the majority of its employees undtr the govcrnment's CJRS. 'fhc fvndingrcceived of £8.379 relat¢s to staff tosts of £8.379 which are iTLclud¢d within note 9 as wopriate. Th¢ chatity also rettived £20,0￿ as JL C4)ronavirus Ytslart grant. Ex￿ndItUre on grpjjt has be¢n included within note 7. Incomefrnm ¢h*rllable act1￿11¢8 Unre5trlcted fumds 2022 Tot•1 roilll 2022 2021 Li)wer Grang¢Farni Adiiriti Mthnbership sub5GriptiODS Be&vers Cub$ 246,695 78,936 1,226 2.044 246.695 78,936 1,226 19,962 191,647 2.818 2,418 31 Scouts ExpltsrfflYoun8 Leaders Global Duke of Edinbwgh Scout Activt Support Bad8&8 152,539 9.661 152.539 9,661 8, 776 2,958 250 754 754 360 15,726 15.726 26,393 Totsl 2022 507,64L 507,641 255,613 wilysi¥ of202J byfynd 255,613 255,6J3 Pag¢ 16 Kent County Scout Council Nott5 to the f￿ancIal $t#teM¢￿t8 ror the year ende4131 MaT¢h 2022 Tr*dlllE4¢tJvfitks lttcon* from charit&bk tr*dlng aelSwltk UllreBtrl¢ted futtds 2D22 TotAI funds 2022 Toi&l 2021 GraogeFarni rental incoFn¢and ve*lle hire 41.113 41.113 7,834 of202J byfynd 7.834 7.834 InvestmeDtiD¢oth¢ UDrestri¢t¢d fund$ 2022 Tots] funds 2022 Toitsl fyxds 2021 Dividthds 95 95 307 Analysis 012021 byfynd 307 307 Pagt 17 Kent County Scout CDuneii Notes ts>the fin8n¢l#l stltements r•r tbeye4r ended 3J M•rtb 2022 AowJy$ls of upendlture by A¢tlvltles Actiwiti(* widertak¢n dlrectly Supwjrt tosts 2022 2022 Total fuDd8 2022 Tot&1 202J GraTh8cFa￿n a¢liviti¢s Kent Inlffnthi)na] Jamborec 263,871 200 263.871 200 152.180 1,221 335 Be*ve 1,528 5,134 5,798 221 146270 9,954 224 1,528 5,134 5,798 221 Cubs 10,880 13,647 J56 S¢outs ExploTtrfYow]8 t£ Global Duke of Edinburgh Sthllt Active sUp￿t B8dg¢s Distiict Iradthip, adviceand ￿ppOr1 Oihu advoJturoDs activiti 146.270 9.954 224 3,}50 5.364 563 417 417 5.903 112.386 101,280 9.618 145,729 42.414 42,414 612.142 9,618 621.760 407,O7J Total 2021 398. 786 8.285 407.071 orth¢ t￿1[ £596,5301202J.. £407.07]) has bccn allocatcd to unTCStrj￿ed funds and £20,630 12021.. £nil) tQTC5tri¢td funds. An8tysi$of support ¢Nts Distrlct le&dershI advice aDd snpport 2022 Total funds 2022 Tothl 2f12J Tnjstee eXp￿dIturC )vunance 3.315 6,303 3.315 6.303 2,329 5,950 9.618 9,618 8,285 TotGII(121 8,285 8.285 Page 18 Kent County Seout CTrun¢il E4ow ¢0 the Iln%D¢l*l s¢gteMents lor thtytar ended 31 M*r¢h 2022 Auditors, remuner8tlo 2022 2021 Fets payable to the charity's auditor for th¢ audit of thc chgritvs W[￿U#l ttceothits Fees payable to thccharitys auditor in rw¢¢t tsf.. All Don-audit not includcd above 4.￿0 4,JQO 240 Staff costs 2022 2021 W&8ts and salarics Socid se¢urity¢ix8ts Contribution to defin￿ crAJtnbution pensioth SCI￿e5 148,714 9,449 2,496 J41,297 8,198 2.206 160,659 151, 70J Included within the ¢o¢al above is £nil12021: £1.9381 worth of pay￿alt in licu of ttoti¢¢ givM kn two employeL%. The aV￿￿e numb¢r of p¢￿1￿ H￿pIc1yed by the charity during the ye&r was ￿ folli)ws'. 2022 2021 Etnploye 13 No fjnployee rrKeived t¢llJuttcrntion anK)unting to more than £60.IW in eith￿ yw. Du¢ to the waythe charity operatt¥ the trustX5 ¢onsidtr thii they are the onty key management Pqsonnel and $ince no tnJs(ee has bcen r¢muntr&ted ttorreceived allybeD¢fit5 during th¢yeÉrthe4J there 8re no key manage]n¢nt p4tsollnd dis¢losure8 10 includ¢12021- £Nill. Pag¢ 19 Kent Cowity Scollt CouDtil Notes to the fiJLallcial $t*t¢m¢bts for the year ended 31 M¥r¢h 2022 io. Tru$te¢s rtmuneratlon ind expeDSe5 During thc year, tto TtU8tees T¢￿1ved any retnuneration orothcr b¢nefits12021- £NIL). Durin8 theyear ended 31 Marth 2022, expenstt totalling £9,878 were re]￿bur￿￿ or ptiid directly tc* 10 Twsttts12021- £2,328 to 4 Tr￿$tee$}. in respect of travcl aDd sybsistett￿. TnDglbk fjxed •ssets L*ttd buildiDg$ Other equlpm¢tht equlpment Total Cost At I ApTiI 2021 Additions 1,739.81x1 243.359 12.IX)O 139,172 2.122.331 12.0(X) At 31 March 2022 1,739,81 255.359 139,172 2,134.331 DÈpretladon At l April 2021 Ch8rg¢for the year 162.648 16,800 229,883 13.101 96502 21.127 489.033 51,028 At 31 Marth 2 179,448 242,984 117,629 s40.￿1 Net bOOk￿l￿t At 31 March 2022 1.560,352 12,375 21,543 1,594270 At 31 March 2021 1,577,152 J3.476 42,670 J,035,25)8 Tn¢lud¢d within freehold property is frcehold lalld at cost of £899,819 {2021- £899.819), wbich isnot d¢pr¢¢i8ted. Pag¢ 20 Kent County Scout Council Iyotes to the flnaneffil statements for tbe year eDded 31 Mattb 2022 12. Debtors 21122 2021 Trwje debtors 780,200 J96.655 Js)0 44.628 Other debto Prepa￿ll¢llts thnd 4wued inc4>me 174,460 954.660 24J.473 13. Creditors: Amowllts f8UJng due within olle year 2022 2021 T￿[¢ crditors Other r&xation and $￿lA1 s￿rity oth￿ creditors A¢¢n￿5 deferrcd income 16,649 J3,160 1.408 45,787 651.958 6,450 1,689,170 1,712269 712,313 2022 2021 D¢fexred income at l April 2021 Resource5 Jef¢rr￿dllM￿g theyear Ami￿n￿releas￿ frompr¢viousperiods 646,(A6 1,662,851 1624,947) 1.023,976 6J2.648 (9&9,958} 1,684570 646,666 Page21 KeDt County Scout Coulleil Notes ¢0 th¢ statements for tht yeir ended 31 March 2022 14. ststemtnt•ffuDd8 Stst¢mentof funds-eurrent y Balance at I Aprll 2021 TraD5feTS Inlowt BAknD¢¢ *t31 March 2022 Income Expertdityre Ullrthrtcted futtd$ Deslgnated fuDd5 Fixed assrf fiujd Re￿e￿ 21r21 fuDd KIJ d¢sign¥l¢d fund crn￿h Ind developmcnt inttiatives fuud Aitrifles 1.633298 1.8S( (51,028) 12,000 (1,890) 461 1594270 (205) 4,668 40,(KX) 879 40.000 879 44.736 I￿,000 332 LGF actiThitics 29.909 100,o(K) 332 620 1.419 {68) 14,895 EmCrg¢ncyd&signatt￿1fvt sittU￿lKtruT￿c al￿ Milton Disttiet 6Jnd Kites 620 Pond .419 7.000 3,620 37,827 22,729 12,669 Jambor¢e le*s Rtfectorylr￿Idel)llaI 3D printe¥ donati¢m l￿F Facilit¢¢s fijnd 3,620 327 37.500 22,729 LGF develiwnxnt 12.669 1,823,703 50.172 (51,301) 48,195 1,870.769 Gener•1 fuDd6 Keni Scouts general fi￿d LGF g*)era] 146,535 28 262,819 307,773 1276,853) 1275,871) {11.635) {37.624) 120.866 23,184 175.441 570,592 (552,724) {49.259) 144,050 Uthrutr5cted fuxds 1.999.144 620,764 1604,025) (1,064) 2,014,819 Page 22 Kent County Scovt Council Notes to the llnanclal $¢#tÈthetht8 for theye4r ended 31 M*rtb 2022 St•t¢meDt of (c4JDtiJLued) Balaoee *t I Aprll 2021 Transfers Inlout BalaD¢¢ •t31 Marth 2022 Illcome ExpÈndlture Restrkted fund5 Wilson Trnst loo (Iwi B2nyThom&8 KJJ R¢tonnect 8NIt KIJ Htadstsrt gtsnt IT D¢velopTue4Lt Bike Pmjeci Dcvelopment ofActiwty C¢ntre 946 946 40,000 40,000 9,876 4.720 40.01 40,01 174 (9,7021 (5,7841 {5,0441 I,IX54 {20,0301 1,064 81.120 Total of funds 2,(KJO,1S4) 720,404 {624,6551 2,095.939 Page 23 Kent County Seout CouDefl Notes lo the r]nan¢ial 5tsterneut$ ror tbt year eDded 31 March 2022 14. ststetnelltof fund5 (coNtinued) Duig4aiedfvndy werGrange Farm 6) Bikeproiectrepresents a grant T¢￿]v￿ tu ￿th￿t bikes and storag¢ cabin5 7) Development of Actsvity rffltyf rq)Te&ents a wtre£eAved to dcvclop th¢a¢tivity certtre ￿ aecommodatt re5ideLtial b(Kikings. Page 24 Kent County Scout Councll t+4otes to the finaDciY415th1¢meDts for the year ended 31 Mar¢h 2022 14. Ststemettt of f￿n￿(continued) Sthtsm¢n¢ of fllDds- prlor year 54lrthce Expendi¢#re TrU￿￿er5 31 March 2021 l Apr¥12020 Ix¢opne Unre5trirted fwhds Deslgnfited fund8 Fixed assa fijnd J,666,280 1,890 4,409 (66,JJJ) 33.129 1.033,298 1.890 4.409 R¢Qu(*t 2021 K]J d¢$ignatol fimd Growth and develOpm￿t initiativcs fund 40,000 879 40.000 879 2P.909 loo.000 332 Airrifles LGF actLVille6 4U,008 50,000 332 96J (11,12Q) 50,000 Em￿gencY de￿gnated fimds Sittin8lwne and Milton DiStrict￿nd Kites 020 620 Pond Jamboree le&ders J,927 7.000 3,620 (508) 1.419 7.OOQ 3,620 327 R¢fLxtory/Midential 3D Printer donatiot 5,000 (4,673) J,817.02J 5,000 (70,331) 72.009 J,823,703 Geuer#l futtdg Kent Scouts fu￿1 LGF general 119,320 31.245 309.7J2 J24.lJJ QIO.488) (126,450) (72,00S)) 146.535 2B.900 150,565 433,823 (356.Q38) f72.009) 175,441 Totsiunrestricted fuodi 1.967.590 438.823 (407,269) 1,999,J44 Page 25 KeDt County Scoul Couttefil Note5 to th¢ finattcfsl staterneD*s for thtyeir uded31 Mgrch 21122 14. Statementof fuDds{¢on¢thu¢d) Balance ar TraLvfers in/oM¢ 31 March 2021 l Aprt12020 In¢orne RestrletedfuDds Wilson Tnjst 100 loo BanyThom&8 946 940 1,046 J,040 Totsi 1,968,tf3tS 438.823 (407.269) 2.000,190 Is. offund of funth- ¢urrentyegr Balance At I April 2021 TraTrsfers i1￿0￿¢ B8kn*ee At 31 M¥rcb 2022 llltome EXpendI￿re Desi￿￿￿ed funds Gthera] funds 1.823,703 175,441 1,046 50,172 570,592 99,640 {51,301} {552,724} {20.630) 48,195 (49,259) ,870,769 144,050 81,120 Restricted funLt8 2.QOO,IS 720,4( {624,655) 2,095,939 SuDW14Ty of fllBds- Prior yeatr Balunce Gt l Apri1202Q Bttlonce ai ExpeNdiitwe Trawfert in/oui 3J March 2021 De&grLateJ G￿e[al funds 1,817,025 150,565 1,046 J,000 433,823 (70.331) 36,938) 72,009 172.009) J,823,703 175,441 l.Q46 1.968.636 438.823 (407.269) 2,000.190 Pag¢ 26 Kent County Scovt Council Notes to the fiiigD¢l*l $wttmtht8 for the year eDded 31 fv1arth 2022 16. Aoalysl$ of net assets b¢tsY¢¢tt fttnd8 Analysls of Det assets between fllnds- ¢ur*ut year Uthrestrkted fullds 2022 Re5trictsd funds 2022 (unds 2022 TaTrgiblefixed ass¢ts Cutyrnt as￿8 1,594.270 2,132,818 (1,712269) 1594.270 1213,938 {1,712,2691 81.120 Creditors thie withio one 2,Ol4.819 81,120 2,095,939 AD&l)Tis of 8$s¢ts b¢tw¢en funth- priorytar Unr8striciEd Total Resffteiedftsnds 2021 2Q2J 202J Tangible fixed &ssets t assets J.633.298 1,078,159 (712.313) 1.633,298 1,079,205 (712.3J3) 1,046 Creditors du¢ within vn¢ ye8r Tolal J,046 2.000,J90 17. Reconciliation of net movemeni th fundsto net¢a5h from op¢ratkng acttvities 2022 2021 N¢t I￿￿)￿¢ forthe yVdT per St￿eMent of Financial Activitics) 95,749 31.554 Adju$tmettts for: DePr￿lation th8Tges Dividends. intrtss hnd from investsnen Decre&s&l(incre4s¢) in d¢btors Inuea￿1￿Crea8e) in ¢re4Ji¢oTS 51,028 (95) {713,1871 999,956 66.lJJ 07) 301,830 (147,614) N¢t eash provlded by operating acdvltJ¢s 433,451 51.574 Page 27 Kettt County Scout Council Notts to the financial statemeol$ for the year ended 31 March 2022 18. Att#lyO5 of eash and equhFalent$ 2022 2021 Cath iij h￿d 1.259,278 837,732 19. Att*lysls of ¢h*nges i• net debt At l April 24b21 At 31 March 2022 Cash flows Casb at bank ¥Dd inh￿￿ 837.T32 421546 1,259278 837.732 421546 1259.278 20. P¢#$lolltommltmeDts The chgrity opwat&* & definlal conttibution PmSLon Sch￿1¢. Th¢ ossets of the scheme are ￿e]d sepmely froTn tILO8e of th¢ charity in all iDd¢p¢Ddenily Èdminisieredfimd. CoThtributLOlJS lotalling£4,683 included withintrddecreditOT812n21.. £5,148 inG]Ud￿ within other crcditors) wcrop&y&ble to at the ba]allce $heth dat 21. OpeTAtlng lea8ecomml¢iii¢iits At 31 March 2022 the charity had commitments to Thak¢firttsT¢minimum lease peirynellts und¢T non-{￿￿11&bl¥ Qpmting leas48 follows-. 2022 2021 N¢t latu than l year Late¥than l yw and not later than 5 years 959 2.593 257 619 ,578 2.850 22. AgeDq 4rr*ng¢ments t County Scoui Coun¢il &ts as att a8tht in eollecting funds from loG&l districts on behalf ort Scout HQ. Membership subscription itteived from local districts is reported net of any a￿O￿nts due to Scoul FIQ on the stat¢rnent ol firtanoal activities as the chaTity does not havc control ov¢r th¢ Gh)Tit*ble application of the funds. Durillg the yedr ffld¢d 31 March 2022 the ch￿]ty r¢*eived 8ub8uiJKion income of£518.568 {2021.. £676.323} and paid over £439,632 (2021.. £484.6761 to Scevi HQ. Reifited party trAn$4ctlons The charity has not ¢nt¢reJ into ally Telateé party transa￿1¢￿ dwinB the year, nor arc theTe any outstanding balantts owing betwe￿ ttlated parties the d￿]ry &t 31 March 2022. P￿e28