## Greater London South West County Scout Council
## Trustees Annual Report and Accounts 2020
**Index**
||Page|
|---|---|
|Trustees Annual Report|1|
|Independent Examiner’s Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the financial statements|7|
## **Trustees’ Annual Report**
## **For the period from 1 January 2020 to 31 December 2020**
## **Section A – Reference and Administrative details**
**Charity Name** – Greater London South West County Scout Council
**Registered Charity Number** - 303884
## **Names of the Charity Trustees who manage the charity**
Chairman
Chairman Andrey Belogortsev Secretary Jackie Paddon Commissioner Neil Findlay Treasurer Andy Beckett
Elected Members Timothy Grebot Andy Hayward Findlay Macpherson David Rixson
Nominated Members Andy Robson Co-opted Members Paul Cook Christopher Dean Paul Seward
## **Section B**
## **Type of governing document**
The County’s governing documents are those of the Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and the Policy, Organisation and Rules of the Scout Association.
## **How the Charity is constituted**
The County is a trust established under the Scout Association’s rules which are common to all Scouts in the United Kingdom.
## **Trustee selection methods**
The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
## **Risks and Internal Control**
1
The County Executive has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss. These include two signatories for all payments which, with the exception of payments in cash made by event organisers, are all paid by cheque or direct transfer. All receipts are banked, normally within 7 days of receipt.
An insurance policy is held to cover people assisting at County events who are not covered by Scout membership.
## **Section C**
## **Objects and activities**
The objectives of the County are as a Unit of the Scout Association.
The aim of the Scout Association is to promote 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. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training based on the Scout Promise and Law and guided by Adult leadership.
The County Scout Council’s role is to offer leadership and support to the Scout Districts and Groups within a geographical area. It is in the local Scout Groups that Scouting is delivered to our membership.
The County encompasses Districts and Groups throughout the London Boroughs of Croydon, Merton, Richmond and Sutton and the Royal Borough of Kingston Upon Thames.
The County meets the Charities Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
## **Section D**
## **Main achievements during the year**
These are set out by the County Commissioner and Chairman in their respective reports.
## **Section E**
## **Financial Review**
This is shown on pages 5 to 9 of this report.
## **Reserves Policy**
Sufficient reserves are held to continue and develop the activities of the County and to contribute to requests for assistance from other parts of the Scouting movement.
The Executive considers that the County’s reserves should be sufficient to enable it to meet its ongoing expenditures. The County will monitor its reserves when setting its annual levy to ensure that the reserves do not increase unnecessarily.
2
## **Investment policy**
Currently all receipts are paid into current accounts at CAF Bank and transfers are made to and from a separate savings account held through the Scouts, as required.
## **Section F**
## **Other Optional Information**
Not used
## **Section G**
## **Declaration**
The Trustees declare that they have approved the above report.
Signed on behalf of the charity’s trustees
|**Signature**|||
|---|---|---|
|**Full Name**|Andrey Belogortsev|Andy Beckett|
|**Position**|Chairman|County Treasurer|
|**Date**|10 February 2021|10 February 2021|
3
## **Independent Examiner's Report to the Trustees of the**
## **GREATER LONDON SOUTH WEST COUNTY SCOUT COUNCIL**
I report on the accounts of the County for the year ended 31 December 2020, which are set out on pages 5 to 9.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
The County’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
Examine the accounts (under Section 145 of the Charities Act);
To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act); and
To state whether particular matters have come to my attention.
## **Basis of Independent Examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the County and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jackie Bonella BSc. ACA Chartered Accountant Avonlea, Bush Lane, Send, Surrey, GU23 7HP
Date: April 2021
4
## **Greater London South West County Scout Council**
## **Statement of Financial Activities**
## **For the year ended 31 December 2020**
|**Notes**
**Incoming Resources**
Membership fees received
Less payable to Headquarters
Interest and other income
Profit on sale of fixed assets
Charitable activities
2
**Total incoming resources**
**Resources Expended**
Charitable activities
2
Governance costs
3
Support costs
4
**Total resources expended**
**Net incoming resources for the year**
Transfers between funds
**Net movements in funds for the year**
**Total funds brought forward**
**Total funds carried forward**|**2020**
**General**
**Designated**
**Fund**
**Fund**
**Total**
**£**
**£**
**£**
301,502
**301,502**
(256,643)
**(256,643)**
**44,859**
**-**
**44,859**
8,551
**8,551**
139,007
**139,007**
37,617
25,688
**63,305**
**230,034**
**25,688**
**255,722**
22,492
11,374
**33,866**
1,200
**1,200**
14,096
**14,096**
**37,788**
**11,374**
**49,162**
**192,246**
**14,314**
**206,560**
(22,430)
22,430
**-**
169,817
36,744
**206,560**
49,014
149,607
198,621
**218,831**
**186,351**
**405,181**|**2019**|
|---|---|---|
|||**Total**
**£**
288,925
(244,475)|
|||**44,450**
6,284
-
164,876|
|||**215,610**|
|||202,415
1,200
28,780|
|||**232,395**|
||||
|||**(16,785)**|
|||-|
|||(16,785)
215,406|
|||**198,621**|
5
## **Greater London South West County Scout Council**
## **Balance Sheet**
## **As at 31 December 2020**
|**Notes**
**Fixed Assets**
Cannon Hill
7
Bethesda Base
6/7
**Current Assets**
HQ Charity deposit
Bank and cash balances
Creditors: amounts falling due within one year
8
**Net Current Assets**
**Net Assets**
**Funds**
Unrestricted general funds
Unrestricted designated funds
**Total Funds**|**2020**
**£**
**£**
**-**
**9,315**
**9,315**
**82,808**
**314,258**
**397,066**
**1,200**
**395,866**
**405,181**
**218,831**
**186,351**
**405,181**|**2019**|
|---|---|---|
|||**£**
41,600
9,315
50,915
82,808
66,098|
|||148,906
1,200|
|||147,706|
|||198,621|
|||49,014
149,607|
|||198,621|
These financial statements were approved by the Trustees on 10 February 2021, and signed on their behalf by:
Andrey Belogortsev County Chair
Andy Beckett County Treasurer
6
**Greater London South West County Scout Council**
## **Notes to the financial statements**
## **For the year ended 31 December 2020**
## **1 Accounting Policies**
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the requirements of the Statement of Recommended Practice for Charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities issued on 16 July 2014, the Charities Act 2011 and applicable accounting standards.
## Depreciation
Depreciation is provided, on a straight line basis, at rates calculated to write down the cost of each asset over its expected useful life. The rates in use are:
Other fixed assets
25%
Joint activities
Where the County joins with other Scout or Guide counties to organise activities, the proportion of income and expenditure applicable to this County, and the net assets that could be realised in the event that the activity ceases are included in note 9 below.
Levy income
Membership fee income is accounted for on an accruals basis.
## Jamboree
The County reallocates amounts on an annual basis into a designated fund, for the various jamborees, so that in each jamboree year (normally every 4 years) the general funds are not distorted by a large cost. These amounts are shown as transfers between funds in the SOFA.
7
## **Greater London South West County Scout Council**
## **Notes to the financial statements (continued)**
## **For the year ended 31 December 2020**
## **2 Charitable Activities**
|Scouting activities and events
Bethesda base
Gang show
Jamboree / Eurojam
Cannon Hill
**3 Governance**
Independent examiners fee
**4 Support Costs**
Trustees expenses
Training expenses
Development costs
Insurances
Depreciation
Equipment
Sundry expenses|**2020**
**2019**
**Income**
**Expenditure**
**Net**
**£**
**£**
**£**
£
7,696
(2,935)
**4,761**
(11,813)
17,333
(11,601)
**5,732**
(4,099)
12,588
(7,827)
**4,761**
2,444
25,688
(11,374)
**14,314**
(23,586)
-
(129)
**(129)**
(485)|**2020**
**2019**
**Income**
**Expenditure**
**Net**
**£**
**£**
**£**
£
7,696
(2,935)
**4,761**
(11,813)
17,333
(11,601)
**5,732**
(4,099)
12,588
(7,827)
**4,761**
2,444
25,688
(11,374)
**14,314**
(23,586)
-
(129)
**(129)**
(485)|**2020**
**2019**
**Income**
**Expenditure**
**Net**
**£**
**£**
**£**
£
7,696
(2,935)
**4,761**
(11,813)
17,333
(11,601)
**5,732**
(4,099)
12,588
(7,827)
**4,761**
2,444
25,688
(11,374)
**14,314**
(23,586)
-
(129)
**(129)**
(485)|
|---|---|---|---|
||63,305
(33,866)
**29,439**
(37,539)|||
|||**2020**
**£**
(1,200)
(1,200)
**2020**
**£**
(1,105)
(4,979)
-
(593)
-
(1,440)
(5,979)
(14,096)|**2019**
£
(1,200)|
||||(1,200)|
||||**2019**
£
(2,088)
(18,622)
-
(635)
(1,403)
(1,440)
(4,592)|
||||(28,780)|
## **5 Trustee Expenses**
The trustees are not remunerated for the performance of their duties. During the year the trustees were reimbursed expenses for travel, postage, stationery and meeting expenses totalling £1,105 (2019 - £2,088)
## **6 Bethesda Base**
The Base is shown at cost. A survey was carried out in February 2019, by recognised Chartered Surveyors, which confirmed a valuation for insurance purposes of £500,000.
8
## **Greater London South West County Scout Council**
## **Notes to the financial statements (continued)**
## **For the year ended 31 December 2020**
## **7 Tangible Assets**
|**7 Tangible Assets**||||
|---|---|---|---|
|||Bethesda||
||Cannon Hill|Base|**Total**|
||£|£|**£**|
|**Cost**||||
|At the beginning and end of the year|41,600|9,315|50,915|
|Additions/(disposals) during the year|(41,600)||(41,600)|
|At the end of the year|-|9,315|**9,315**|
|**Depreciation**||||
|At the beginning of the year|-|-|-|
|Charge for the year|||-|
|At the end of the year|-|-|-|
|**Net book value**||||
|At the end of the year|**-**|**9,315**|**9,315**|
|At the beginning of the year|41,600|9,315|**50,915**|
|Cannon Hill was sold during the year, the profit on sale is shown in the Statement of Financial||||
|Activities above.||||
## **8 Creditors: amounts falling due within 1 year**
|Independent examiners fee|**2020**
**2019**
**£**
**£**
1,200
1,200
1,200
1,200|
|---|---|
## **9 Joint Activity - Paragliding Club**
The County is jointly responsible with Surrey County Scout Council for the Paragliding Club. The Club's accounts are not consolidated into these accounts but a summary is shown below.
|GLSW share (50%) of deficit for the year
GLSW share (50%) of net assets as at the year end|**2020**
**2019**
**£**
**£**
(1,714)
(516)
1,671
3,384|
|---|---|
9