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2022-03-31-accounts

Charity registration number 303887

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Charity number 303887
The Scout Association ('TSA')
Registration Number: 10000102
Principal address PACCAR Scout Camp
Chalfont Heights
Denham Lane
Chalfont St Peter
Bucks
SL9 0QJ
Trustees
Ex-officio Chad Lake (County Chair)
Richard Williams (County Commissioner)
David Carlen (County Treasurer)
Zachary Seddon Deane (County Secretary )
Insaf Chakal (County Youth Commissioner)
Elected Members Colin Allix
David Browning (until 19 September 2021)
David Kitchen (from 19 September 2021)
Scott McCreeth (until 19 September 2021)
Leon Mielewczyk (Asst. Treasurer)
Rishi Nayan-Varodaria
Alex Norori-McCormac (from 19 September 2021)
Philip Power
Nominated Members John Arnold (Deputy Chair)
David Browning (from 19 September 2021)
Susan Chick
Paul Dickson
Lucy Mears (until 19 September 2021,
Then Co-opted from 10
November 2021)
Cathy Muxlow
Anand Tailor
Custodian Trustees The Scout Association Trust Corporation
Gilwell Park
Bury Road
Chingford
London
E4 7QW
Auditor Cansdales Audit LLP
St Mary’s Court
The Broadway
Old Amersham
Bucks
HP7 0UT

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

CONTENTS

Page
Trustees' report 1 - 7
Independent auditor's report 8 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 22

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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)" (effective 1 January 2019).

Objectives and activities

Purpose of Scouting and what we do

Scouting actively engages and supports 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, by sharing in spiritual reflection and by taking responsibility. They make choices, undertake new and challenging activities, and they live their Scout Promise.

Our Vision towards 2023

By 2023 we will have prepared more young people with skills for life, supported by amazing leaders delivering an inspiring programme. We will be growing, more inclusive, shaped by young people and making an impact in our communities.

Our Mission:

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.

Our Values:

We act with care, respect, integrity, co-operation, exploring our own and others’ beliefs.

Our Goals:

Identifiable Benefit

The way in which we help young people in their personal development and empowers them to make a positive contribution to society. This benefit is directly linked to the purpose of Scouts.

Public Benefit

Scouts is a national movement, open to young people aged 4–25 and adults who are willing to make the Scout Promise. People in areas of deprivation are able to benefit from our programme; while the County and the National Association charge a subscription to members, access to benefits aren’t constrained by a member’s ability to pay. Locally, there are arrangements to waive subscriptions and other costs for those who face financial hardship. Nationally, there are funds available for uniform and the cost of activities so that young people aren’t excluded from Scouts on purely financial grounds.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

County Commissioner’s Report

Review of the year to 31[st] March 2022 from the County Commissioner

The twelve months to the end of March 2022 was a period where Scouting in Greater London Middlesex West (“GLMW”) began to re emerge in to the real world after the challenges of the global Coronavirus pandemic. Along with the wider population of the UK and the world, the County has adapted to the very different world in which we can now operate.

Many of you will recall the impact of the pandemic on GLMW in numerical terms was significant. In the Scout Association annual census taken in January 2021, the County recorded a fall in total membership of 2,305 to a level of 8,278. I am pleased to be able to report that in the census taken at the end of January 2022, the County had bounced back to a total membership of 9498. This represents over 91% of our pre-pandemic membership level and was broadly in line with the recovery across the UK. My thanks go to all of our Leaders and other adult supporters for the tremendous work they have given to ensure that the recovery in numbers was strong and has continued throughout the year so that we can be reasonably confident that the County has returned to a path of overall membership growth for the future.

Throughout the year, we have continued our broadening of the County organisation to ensure that it remains fit for the purpose of Scouting in the 21[st] century. Fully developing “Our Team”, embedding a more collegiate feel to the operation of the County and its constituent Districts remained an active project and made good progress. The County, continues to have a broad roster of Sectional ACCs, ACCs for International, Top Awards and Young Leaders. Our Safety and Safeguarding advisers provide a wide support for members in the County and are recognised by the National organisation as drivers of a high standard for these areas in the County.

Our training team continued to develop our online training offering and facilitated a return to face to face training where that would offer the greatest benefit. How we develop and support our Section Leaders, Executive Committee members and other role holders in the management and delivery of Scouting is recognised across the UK. A growing number of attendees at our online training sessions have joined us from other parts of the country. Already, nearly all of our modular training is capable of being delivered online either in the form of e-learning or online sessions delivered via Zoom or other video conferencing methods. In the year covered by this review, the significant backlog in Safeguarding and Safety training has been largely eliminated and placed the County near to the best in the country.

GLMW is well positioned for the changes driven by the National organisation Skills for Life Strategy that will now be implemented early in 2023. In fact, the County has been selected as one of the 10 pilot counties that will begin to use the new systems and methods that will come in to use at that time.

The pandemic disrupted the delivery of First Aid training resulting in a significant rise in numbers requiring this module. The training team has been working hard to reduce this backlog in time for a reversion to the normal “keeping in date” requirement due in August this year. Please join me in thanking our training team, Local Training Managers and the many Training Assistants across the County in keeping the training programme on track.

Our activity provision at PACCAR, our County Campsite in Chalfont St Peter, has returned stronger than ever. During the various lockdowns and restrictions over the last two years, we have worked to ensure that the site would be well placed for the return of face-to-face Scouting with improved facilities and a strong leadership and crew in place. As a county, we focused our energies on keeping the site maintained and ensured that cost controls kept a solid financial base for the team to work with. I’m pleased to say that the resources of the site did not need any additional support from the County in the year. At the same time, we continued to press forward on the planned build of the new climbing wall that has now happened in the current year. Freezer camp in February 2022, saw the site recommencing large scale events and was well attended with more demand than places available.

As ever, the success of all that we have and achieve at our campsite could not be done without the huge support from the PACCAR Crew. While there was only a skeleton crew presence for much of the year, the crew and management at the site give an enormous amount of their time and energy to support its operation and activity. As the site restarted more normal, real-world operations, the volunteer crew returned in force. We are enormously grateful to this wonderful group of people who continue to grow in number both as adults and as junior crew. We are also pleased to have been able to maintain our Gap Year facility that enables a number of young people to come and work as part of our crew from countries around the world. These young visitors bring a valuable international dimension to our operations at the site.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

It has been a long-term belief in the County that great programmes drive greater youth engagement in the movement. This is reflected in the Scout Association’s “Skills for Life” strategy, where Programme is one of the core pillars of development in the movement. In GLMW the work we continued to build upon this core. In March 2022, we held our first New Leader Weekend where the team provided skills development opportunities across the full range of Scouting skills. From fire lighting to map and compass; from camping skills through pioneering to running a successful campfire evening and much more, the weekend helped many of our new leader volunteers to hit the ground running in their section programmes. Adding to this is a calendar of skills weekends that we continue to build for our leaders throughout the year. I’m hugely grateful to our Programme development team and the Sectional ACCs for all of their hard work in building a vibrant programme capability for the County.

Our activities teams have restarted the arrangement of adventurous activity tasters and experiences. Not resting during the enforced break, the team restructured the way instructor courses are organised and delivered. This has meant that the team has been able to hit the ground running as the various restrictions have begun to unlock in the year. More leaders have been able to achieve more and varied permits across the County.

While the year to 31[st] March 2022 has continued to bring challenges for us all, it has remained a very busy and constructive twelve months for GLMW. Much of the good work of our adult volunteers during the year has enabled the County to rebound very quickly as the restrictions of lockdowns eased. I am looking forward to confirming our return to growing Scouting in the next year. Our young people, leaders and supporters have demonstrated an enormous resilience and have excelled themselves once again in the delivery of Awesome Scouting. The County and all of its members have acted with determination and a creativity that brought recognition across a much wider audience. I have said this before and I will say it again, I feel enormously privileged to be the County Commissioner of this remarkable County and send a huge THANK YOU to everyone in the County for making GLMW’s Scouting truly and consistently Amazing.

Richard

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

County Chair’s Report

The pandemic has passsed and left behind its legacy which will have changed our lives to a certain degree, shown us new ways of communicating and how important it is to have a good reserves policy. Through the year as we opened up and returned to normal Scouting everyone senses a new freedom and enthusiasm to get back to what we know and love about Scouting and the life changing difference it makes to our young members.

Of course, the business of the executive has continued its work as we open up, managing funds and resources and ensuring that we are in a good place supporting the County and its future. Both the Executive and the various Sub-Committees have met on a regular basis maintaining our visibility, viability, credibility and good governance and I’m happy that we are in a good place going forward.

The careful fine balance of reviewing funds, income and fixed cost, making savings and adjustments where possible has allowed us to maintain the status quo. Again, our robust reserves policy and management has for another year enabled us to continue with a reduced county membership fee and while we will do our upmost there will come a time when it will be phased out.

Paccar Scout Camp at Chalfont Height is now fully operational and is supporting our members and the education sector and the site remans as a leader in this field. The Board, staff, gappers and volunteers do a fantastic job in operating this fantastic resource including the skill and careful management of its finances, operating and running amazing activities and caring for our customers. A huge amount of time and enthusiasm goes into achieving this and we thank you all for your hard work.

Your County Executive continues to work with due diligence and a policy of good governance to support the County Commissioner and the Team in meeting the responsibilities of their appointments and the development of Scouting within the County. It has embraced recommendations of both the Scout Association and the Charity Commission in a policy of good governance and encourages District Executives to do likewise. The Executive has four sub-committees, Finance, Paccar Board, Risk Management and Appointments Advisory, these all report to the Executive and the Governance Compliance Report. The Executive also supports and undertakes training in the responsibility of being a trustee and the mandatory E-learning. Next year will see the formation of another sub-committee – Funding - which will explore future ways for development within the County.

GLMW works hard to offer as many opportunities as possible for young people to enjoy Scouting and learning ‘Skills for Life’ and also support for all our adult volunteers. Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society. In partnership with our Adults young people take part in fun activities both indoors and outdoors. They learn by doing, sharing in spiritual reflection and by taking responsibility in making choices and undertaking new and exciting challenges all while living out the Scout Promise.

Another interesting year and the promise for better things to come, though I expect there will be some interesting obstacles in that path. My thanks to all the members of the Executive and Sub – Committees. You are all a great team to work with, have huge passion and have embraced the challenges, you don’t take anything for granted and create stimulating debate. I feel proud to work with a wonderful bunch of friends and colleagues. Thank you so much.

Best wishes,

Chad Lake. Board of Trustees Chairman.

Financial review

The Trustees are responsible for the preparation of the financial statements which give a true and fair view of the County Scout Council’s financial activities during the year and of its financial position at the end of the year. The County meets the full cost of Scouts, Explorer Scouts, and Scout Network members attending County receptions for the presentation of their Chief Scout Award & Queen Scout Award certificates together with the cost of participation in the National Scout Service in St. George's Chapel, Windsor and the Review of Queens’ Scouts held within the castle precincts.

The Executive Committee covers any out of pocket expenses the County Team may claim as well as the cost of necessary meetings held during the year. The Committee's policy of providing a financial guarantee to County events continues. Receipts this year have increased to £762k majorly due to increase in income from Camp fees and General sales from PACCAR. The Jack Petchey Foundation has continued to support the County by way of its Achievement Award Scheme in which Scouts, Explorer Scouts and members of the Scout Network are eligible for individual grants, payable to their Group or Unit. The Foundation supports a GLMW Awards evening every year.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Reserves Policy

The routine responsibilities of the County are financed through the annual membership subscriptions which are reasonably predictable and stable. The associated costs, which include basic support and training for activities, are carefully controlled within budgets set at the beginning of the year. As the County provides a financial guarantee to its own activities the Trustees consider that based upon previous experience of the County’s finances, reserves of approximately £50,000 as a contingency against cost overruns on these events are appropriate.

A major component of the reserves funds are the expenses in respect of PACCAR Scout Camp. The Trustees consider it would take six months to effect an orderly wind down of the site and it is therefore prudent to hold six month's average fixed expenditure to meet the expenses of the site’s salaries and costs of services and utilities. On the basis of the above, the PACCAR Scout Camp Fund balance should be in the region of £125,000.

Risk Management

The County Scout Council complies with the detailed rules for the management of financial and operational risks mandated by the Policy, Organisation and Rules of the Scout Association. The Trustees actively monitor and review all risks which the charity faces and confirm that systems are in place to mitigate against significant risks that might arise. Specifically, for financial matters, the County Executive Committee has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss of the County’s property and money; these include two signatories for all bank payments.

Key Risks

The Trustees have identified the following as the potential key risks that the County faces:

Safeguarding – The risk of a safeguarding incident involving our members. We mitigate this risk with our appointments process, including DBS checks to vet new adults and a mandatory safeguarding training package.

Safety – The risk to health through unsafe practices. We mitigate the risk through a mandatory safety training package, a system of adventurous activity permits and adherence to the Scout Association Policy, Organisation and Rules.

Major Site Incident at PACCAR - We mitigate this risk through extensive crew training and adherence to regulatory and legislative requirements for the maintenance of buildings and equipment and the provision of hazardous activities. The reserves policy should also ensure that sufficient financial resources are available to finance the overheads of the site should any incident have an adverse impact on its income streams.

Structure, Governance and Management

The County Scout Council’s governing documents are those of The Scout Association (Registered Charity number 306101). They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Scout Association and The Policy, Organisation and Rules of the Scout Association.

The County Scout Council is a trust established under The Scout Association’s rules, which are common to all Scouts in the United Kingdom. The County Scout Council's role is to offer leadership and support to the Scout Districts and Groups within a geographic area. It is in the local Scout Groups that Scouting is delivered to our membership.

Greater London Middlesex West Scout County encompasses Districts and Groups throughout the London Boroughs of Brent, Ealing, Hammersmith and Fulham, Harrow, Hillingdon, Hounslow, Kensington and Chelsea and the City of Westminster; and the County Campsite at Chalfont St Peter.

The County Constitution

The County Scout Council is the body which supports and encourages the development of Scouting in the County, and comprises the voting members of the Charity. It includes all those with County roles, and representatives from the Scout Network, Scout Active Support Units, Districts and Groups within the County, among others.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

The Scout County is led by the County Commissioner and managed by the County Executive Committee. They are accountable to the County Scout Council for the satisfactory running of the County. The members of that Executive Committee are responsible, as the Charity’s Trustees, for all matters concerning property and finance and to ensure the proper use of the County's resources to support Scouting in the County. The Executive Committee are responsible for approving the Annual Report & financial statements.

The County Scout Council receives the Annual Report and financial statements and elects members to certain positions on the Executive Committee at their Annual General Meeting.

The County Executive Committee

As described previously, the County is managed by the County Executive Committee - the members of which are the Charity Trustees of the Scout County and are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.

As Charity Trustees, they are collectively responsible for complying with the legislation applicable to charities. This includes registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

Membership of the County Executive Committee and its sub-committees is closely monitored to ensure that they all contain a spread of members with the requisite skills to ensure their efficient operation. Newly appointed members receive the Charity Commission booklet "The Responsibilities of a Charity Trustee". Recently introduced into the adult training programme is a formal training module for new trustees but the County Executive Committee has decided that this will also be rolled out to existing trustees with input from the senior County volunteers.

The Regional Commissioner for the London Region, Terry Kingham has the right to attend meetings of the County Executive Committee. The County's Nominated Members (including the Youth Member) on the Council of The Scout Association are also invited to attend.

Membership

The County Executive Committee has four types of members:

• Ex-Officio Members - the County Commissioner, County Chair, County Secretary, County Treasurer, County Youth Commissioner are automatically members of the Committee and Charity Trustees by virtue of their respective appointments.

• Elected Members - A maximum of six members of the County Scout Council are elected annually at the Annual General Meeting of the Council. Elected members must be proposed and seconded by other members of the County Scout Council.

• Nominated Members - Persons nominated annually by the County Commissioner in consultation with the County Chair, whose numbers must not exceed the number of members elected by the County Scout Council.

• Co-opted Members - Persons co-opted annually by the County Executive Committee to provide specific expertise, whose numbers must not exceed the number of members elected by the County Scout Council.

Responsibilities

The County Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointment and to provide support for Scout Districts and the Scout Network in the County. The Committee is specifically responsible for:

• Arranging for harmonious cooperation between Districts and between units of the Association and with other organisations;

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Method of Operation

The County Executive Committee fulfils its obligations in various ways as set out in this report.

The Committee normally meets four times each year, although additional meetings are occasionally required to deal with extraordinary matters. The members may also be asked to provide input to deal with an urgent matter between meetings, by means of an email or telephone consultation.

The day-to-day management of the County’s finances and the maintenance of these records are delegated by the Trustees to the County Treasurer, David Carlen, assisted by the bookkeeper, Jan Vanderplank. The County Executive Committee has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss of the County’s property and money; these include two signatories for all bank payments.

The County Executive Committee has four standing Sub-Committees that deal with matters of Finance, the management of PACCAR Scout Camp, Risk Management and the appointment of County staff.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees’ Annual 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 & Wales 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 and of the incoming resources and application of resources of the charity for that period.

In preparing these 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 and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence 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 charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the trustees are aware:

The trustees' report was approved by the Board of Trustees.

..............................

Chad Lake

County Chair Dated: .........................

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

Opinion

We have audited the financial statements of Greater London Middlesex West County Scout Council (the ‘charity’) for the year ended 31 March 2022 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, 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 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 144 of the Charities Act 2011 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.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF GREATER LONDON MIDDLESEX WEST 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. 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 the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Cansdales Audit LLP ......................... Chartered Accountants Statutory Auditor St Mary’s Court The Broadway Old Amersham Bucks HP7 0UT

Cansdales is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
funds
2022
Notes
£		 Unrestricted
funds
2022
Notes
£		 Restricted Total
Unrestricted		 Total
Unrestricted		 Restricted Total
2021
£
73,259
214,118
15,535
302,912
403,733
funds funds funds funds
2022 2022 2022 2021 2021
£ £ £ £ £
Income from:
Grants, Donations and
Legacies
2
131,143 25,555 156,698 43,393 29,866
Charitable activities -
Income
3
585,884 - 585,884 214,118 -
Other income 19,389 - 19,389 15,535 -
Total income 736,416 25,555 761,971 273,046 29,866
Expenditure on:
Charitable activities -
Expenditure
4
560,130 39,904 600,034 369,352 34,381
Net income/(expenditure) for the
year/
Net movement in funds 176,286 (14,349) 161,937 (96,306) (4,515) (100,821)
Fund balances at 1 April
2021
Fund balances at 31
March 2022		 1,845,428
1,744,607
1,719,107 25,500 1,744,607 1,815,413 30,015
1,895,393 11,151 1,906,544 1,719,107 25,500

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

BALANCE SHEET

AS AT 31 MARCH 2022

Notes 2022 2021
£ £ £ £
Fixed assets
Tangible assets
7
Current assets		 8,372
74,838
694,019
777,229
(362,815)		 1,492,130
414,414
1,906,544
-
1,906,544
11,151
1,895,393
1,906,544		 3,552
19,226
417,997
440,775
(187,607)		 1,501,439
Stocks
8
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets 253,168
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
12
Net assets
1,754,607
(10,000)
1,744,607
Income funds
Restricted funds
13		 25,500
Unrestricted funds 1,719,107
1,744,607

The financial statements were approved by the Trustees on .........................

.............................. ..............................
Chad Lake David Carlen
County Chair Treasurer

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from/(absorbed by) operations
16
Investing activities		 2022 2021
£
£
£
360,957
(91,785)
(169,930)
15,535
(76,168)
(154,395)
(8,546)
(8,767)
(8,546)
276,022
(254,726)
417,997
672,723
694,019
417,997		 2021
£
£
£
360,957
(91,785)
(169,930)
15,535
(76,168)
(154,395)
(8,546)
(8,767)
(8,546)
276,022
(254,726)
417,997
672,723
694,019
417,997
£
(95,557)
19,389
(8,767)
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Financing activities
Repayment of borrowings
Net cash used in financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
672,723
417,997

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Greater London Middlesex West County Scout Council is a registered charity whose purpose 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. Constitutionally the County Scout Council acts within the framework of the 'Policy, Organisation and Rules' of The Scout Association.

1.1 Accounting convention

These financial statements cover the activities controlled by the Greater London Middlesex West County Scout Council (GLMWCSC) and its Camping Centre at Chalfont Heights, Buckinghamshire. The activities of Scout Districts and Groups within the County are not reflected in these financial statements.

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted Funds comprise unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objects of the Charity and which have not been designated for other purposes.

Designated Funds are unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted Funds are funds which can only be used for particular purposes within the objects of the Council. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Resources expended

Where possible expenditure is directly attributed to specific activities and is allocated to those cost categories. Where costs relate to more than one activity, they have been apportioned to the individual activities on the basis of the time spent by staff on matters relating to those activities. County Scout Council administration costs, which comprise all costs relating to the public accountability of the charity and its compliance with regulation and good practice, including costs relating to the statutory audit, are shown as a separate heading as it is not considered practical to apportion these to individual activities in a meaningful way.

1.6 Tangible fixed assets

Tangible fixed assets are capitalised at cost, if they can be used for more than one period. The capitalisation policy of the charity is items in excess of £1,000.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:

Freehold land 0%
Camp Site Improvements 10% straight line as deemed to have a 10 year useful life
Equipment 20-33% per annum as deemed to have a 3-5 year useful life
Computers 20-33% per annum as deemed to have a 3-5 year useful life

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Freehold Land represents the cost to the County Scout Council of the camping centre at Chalfont Heights purchased from the Scout Association in February 2008 in addition to land known as ‘Franks Field’ previously acquired by the County Scout Council.

Camp site improvements represent costs of new buildings and amenities constructed at the Chalfont Heights site.

1.7 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies (Continued)

1.9 Pensions

The charity operates a defined contribution pension scheme. Charges are made in the Statement of Financial Activities (SOFA) as they arise. A Stakeholder Pension Scheme is also in place and expenditure is charged to the SOFA as it is incurred.

1.10 VAT

The Council is ‘partially exempt’ for VAT purposes and is not able to reclaim all the VAT that it pays. It is not practicable to allocate irrecoverable VAT to specific expenses and assets and irrecoverable VAT is therefore attributed to Governance Costs and charitable activities as appropriate.

2 Grants, Donations and Legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£		 Unrestricted
Restricted
funds
funds
2022
2022
£
£		 Unrestricted
Restricted
funds
funds
2022
2022
£
£		 Unrestricted
Restricted
funds
funds
2022
2022
£
£		 Total Total
funds funds
2022 2022 2022 2021
£ £ £ £
Donations Gifts and Legacies 131,143 - 131,143 43,393
Grants from charitable trusts - 25,555 25,555 29,866
Charitable activities - Income
Scouting activities & events
PACCAR Scout Camp
County Levy
131,143 25,555 156,698 73,259
2022 2021
£ £
8,627 29,646
525,620 91,682
51,637 92,790
585,884 214,118

3 Charitable activities - Income

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

4 Charitable activities - Expenditure

2022 2021
£ £
Depreciation and impairment 104,866 88,946
Scouting activities & events (3,710) 2,204
Training 8,224 2,105
PACCAR 438,929 212,901
County Scout Council admin 11,821 63,196
Achievement awards 39,904 34,381
Analysis by fund
600,034 403,733
Unrestricted funds 560,130 369,352
Restricted funds 39,904 34,381
600,034 403,733

Included in County Scout Council admin is auditor's remuneration totalling £4,425 (2021: £4,245) and auditor's remuneration for other services totalling £1,775 (2021: £1,750).

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration from the charity during the year other than those mentioned in Note 6.

3 trustees were reimbursed expenses incurred for printing, mileage and subsistence totalling £190 (2021: None of the trustees were reimbursed).

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

6 Employees

Number of employees

The average monthly number of employees during the year was:

2022 2021
Number Number
PACCAR Scout Camp (full time) 4 4
County Office Admin - 2
4 6
Employment costs 2022 2021
£ £
Wages and salaries 85,164 83,907
Social security costs 7,471 20,223
Other pension costs 3,035 999
95,670 105,129

No employee received emoluments at a rate in excess of £60,000 during the year (2021: None). No Trustee, or their connected persons, received any remuneration during the year . All persons who are considered to be key management are volunteers and none of these individuals received any remuneration (2021: £Nil).

7 Tangible fixed assets

Freehold land
Camp Site
Improvements
Equipment
Computers
£
£
£
£		 Freehold land
Camp Site
Improvements
Equipment
Computers
£
£
£
£		 Freehold land
Camp Site
Improvements
Equipment
Computers
£
£
£
£		 Freehold land
Camp Site
Improvements
Equipment
Computers
£
£
£
£		 Freehold land
Camp Site
Improvements
Equipment
Computers
£
£
£
£		 Total
£ £ £ £ £
Cost
At 1 April 2021 518,858 1,806,082 135,124 23,148 2,483,212
Additions - 64,690 30,867 - 95,557
At 31 March 2022 518,858 1,870,772 165,991 23,148 2,578,769
Depreciation and impairment
At 1 April 2021 - 834,063 124,561 23,148 981,772
Depreciation charged in the year - 96,508 8,359 - 104,867
At 31 March 2022 - 930,571 132,920 23,148 1,086,639
Carrying amount
At 31 March 2022 518,858 940,201 33,071 - 1,492,130
At 31 March 2021 518,858 972,019 10,562 - 1,501,439

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

8
Stocks
Finished goods and goods for resale
9
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
10
Loans and overdrafts		 2022 2021
£ £
8,372 3,552
2022 2021
£ £
3,124 1,933
3,096 2,337
68,618 14,956
74,838 19,226
Loans from fellow group undertakings
Payable within one year
Payable after one year		 2022 2021
£ £
9,119 17,886
9,119 7,886
- 10,000

The loan, from the Trustees of Ruislip Eastcote Northwood District Scout Council, is unsecured and interest is charged at 5.5%. Capital repayments are due annually over a ten-year period starting in September 2013. The loan is to finance improvements at the PACCAR Scout Camp.

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Loan
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals and deferred income		 2022 2021
£ £
9,119 7,886
14,893 -
58,987 45,604
13,349 14,083
60,000 108,355
206,467 11,679
362,815 187,607

At the year end £60,000 was held on behalf of Brent and Harrow Districts in respect of potential legal and other expenses.

12 Creditors: amounts falling due after more than one year

Creditors: amounts falling due after more than one year
2022 2021
£ £
Loan - 10,000

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2021
£		 Balance at
1 April 2021
£		 Movement in funds Movement in funds
Incoming
resources
Resources
expended		 Transfers
Balance at
31 March 2022
£ £ £ £ £
Jack Petchey Achievement Award Scheme 25,500 25,555 (39,904) - 11,151
HAF - 4,600 (3,303) (1,297) -
25,500 30,155 (43,207) (1,297) 11,151

Jack Petchey Achievement Award Scheme

The County Scout Council administers on-going grants received from the Jack Petchey Foundation under the Foundation’s Achievement Award Scheme. Scout Troops and Explorer Units in the Districts together with the County Scout Network are eligible for 9, 6 or 3 awards of £250 per year, depending on their size. The scheme, which started in January 2006, enables members of these Troops and Units to recommend the purpose to which an award could be used, the award being approved by the Foundation.

HAF

This stands for Holiday Activity Fund scheme which was established to provide physical activities and a meal to young people with special educational needs and those from families whose limited financial income meant that they weren’t always guaranteed a proper meal.

14 Analysis of net assets between funds

Analysis of net assets between funds Analysis of net assets between funds
Unrestricted
general funds
2022
£
Fund balances at 31 March 2022 are represented
by:		 Restricted
funds		 Total Total
2022 2022 2022 2021
£ £ £ £
Tangible assets 1,492,130 - 1,492,130 1,501,439
Current assets/(liabilities) 403,263 11,151 414,414 253,168
Long term liabilities - - - (10,000)
1,895,393 11,151 1,906,544 1,744,607

15 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

GREATER LONDON MIDDLESEX WEST COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

16
Cash generated from operations		 2022
2021
£
£		 2022
2021
£
£
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase in creditors
Increase/(decrease) in deferred income
Cash generated from/(absorbed by) operations
161,937
(100,821)
(19,389)
(15,535)
104,866
88,946
(4,820)
295
(55,612)
15,710
160,592
55,750
13,383
(256,365)
360,957
(212,020)