CHARITY REGISTRATION NUMBER: 304155
The Norfolk County Scout Council Unaudited financial statements
31 March 2021
The Norfolk County Scout Council
Financial statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 8 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Notes to the financial statements | 12 |
The Norfolk County Scout Council
Trustees' annual report
Year ended 31 March 2021
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts 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 published in October 2019.
Reference and administrative details
Registered charity name The Norfolk County Scout Council Charity registration number 304155 Principal office Eaton Vale Church Lane Eaton Norwich NR4 6NN
The trustees
The trustees who served during the year and at the date of approval were as follows:
Matthew Burrell Richard Butler Nicola Cubitt Marylyn Evans Emily Fenton Louis Franklin Richard Garwood (resigned 8 July 2020) Dan Gentle Tom Hadley (to 9 September 2020) Ray Hollands John Howling Michael Phelps (appointed 2 December 2020, resigned 15 July 2021) Reuben Ritchie (appointed 9 September 2020) John Sweeney Paul Weeks Philip Wright (appointed 2 December 2020)
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2021
County Chair Richard Garwood (to 8 July 2020) Michael Phelps (Chair Elect from 2 December 2020 to 15 July 2021) Dan Gentle (Acting Chair from 15 July 2021) County Secretary Karen Martin County Treasurer Paul Weeks County Commissioner Matthew Burrell Independent examiner M Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers Clydesdale Bank Clydesdale House Meridian Way Norwich NR7 0TA Barclays Bank Plc 298A Aylsham Road Norwich Norfolk NR2 2RJ
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2021
Objectives and activities
The constitution of the Norfolk County Scout Council and its Governing Body Instrument are embodied in the Policy Organisation and Rules of the Scout Association which outlines the authority and powers of the Trustees. No restrictions are placed on the Trustees and their operation of the Charity and its investment powers.
The charity exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society within the County of Norfolk through Scouting and to support the work of the County Commissioner, Assistant Commissioners and staff, in the provision of Scouting to the widest possible number of young people.
The Scout Association exists by authority of a Royal Charter, granted by King George V in 1912 and supplemented by further Charters granted by King George VI and Queen Elizabeth II. These Charters give authority to the Bye Laws of the Association, which are approved by Her Majesty's Privy Council. The Bye Laws, in turn, authorise the making of rules for the regulation of the Association's affairs and thereby give authority for the Policy, Organisation and Rules of the Scout Association. The purpose of of the Norfolk County Scout Council within The Scout Association is to provide leadership, advice and support for Scout Districts and, through them, for Scout Groups in the County of Norfolk.
Public benefit
The Trustees of Norfolk County Scout Council accept the need to have regard to the Charity Commission's guidance on public benefit. They recognise that it is their responsibility to ensure that the benefits offered are realised in Norfolk by promoting all aspects of scouting within the county both within the membership and in the wider community.
The aim of scouting is to help young people develop mentally, physically and spiritually so that they can make a positive contribution which will be of benefit to their community and the wider world in helping them to become responsible citizens. Membership for both the young people and leaders is voluntary and the organisation believes in being fair, open and inclusive.
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2021
Achievements and performance
The year ending 31 March 2021 was certainly quite unique.
For the vast majority of the year in order to support the Government's efforts to control Covid-19, regular face-to-face meetings were suspended.
There was no way that the Scout movement in Norfolk could have continued if it was not for the brilliant ingenuity, adaptiveness, resilience and quick thinking of our adult volunteers who very quickly found way to keep everyone 'Scouting' from home.
There are too many volunteers, young people, parents and carers to mention who, by thinking differently, made the adventure happen through hikes around the park, camping on the lawn and building dens under dining tables!
Regrettably, we could not reach every young person and many volunteers, particularly key workers, found it hard to invest their time with us.
As a community organisation, it is sad that our membership of young people who we normally provide activities each week retracted by about 24%, to just under 5,000 young people.
Our adult volunteer numbers reduced by 10%.
More optimistically as we've seen restrictions ease, we have seen a resurgence in interest in our Movement once again.
During the pandemic the focus of the charity switched from longer term, to short term tactical actions to remain here.
We invested heavily in remote access support, providing at no cost, to our county young people exciting challenges to be completed at home and three online jamborees.
We contributed to our greater community working with BBC Radio Norfolk to share our expertise in programme planning to provide summer holiday and winter lockdown activities to any local family to keep busy.
For adult volunteers we provided another 'Big Weekend' of development and social activities for adult volunteers and have built a capability to deliver remote training, including First Aid.
Mindful of the impact on fundraising and increases costs of the pandemic, we took the decision to temporarily reduce our county membership fee to ease the burden to our membership. We also switched resource focused on growth to retention, providing solid support with risk assessments and other steps to create a Covid-secure environment.
In addition to the pressure of the virus, our county office and training room was destroyed by fire.
As always this is just a key point summary, there are many more achievements and successes detailed in our Annual Review booklet.
Scouting in 2020/21 would not have existed if it was not for the excitement and patience of our young people, the support (often hands-on) of their parents and carers; and the selflessness and dedication of our adult volunteers. We thank them all.
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2021
Achievements and performance (continued)
Alec Bussey Centre
The Alec Bussey Centre is located in Rowington Road in Norwich and it was gifted to the Norfolk County Scout Council by the Trustees of the 2nd Norwich Scout Group. Ownership is now vested in the Scout Association Trust Corporation, as custodian trustee for Norfolk County Scout Council. Following a programme of extensive refurbishment, the premises now provide a valuable resource for Norfolk Scouts, both as an activity and training centre and also as the administration base for the Norfolk County Scout Council's development project. The project supports the development of Scouting at group level throughout the County and funds have been raised from internal sources, trusts, corporate and private donations to meet the project's costs.
The property was valued by Bidwells on market value and existing use basis as at 31 March 2004 at a value of £125,000. Improvements made to the freehold property since 31 March 2004 are included at cost.
Financial review
The unrestricted funds (including designated funds) showed net income of £25,610.
Reserves policy
The policy of Norfolk County Scout Council is to maintain sufficient funds to cover twelve months normal operating costs, which amount to approximately £225,000, to enable it to carry out its objectives and to meet periodic capital expenditure and unforeseen contingencies.
At 31 March 2021 the total reserves amounted to £593,892, of which designated funds were £434,823. Free reserves amounted to £276,189.
Investment policy
The Trustees have a policy of investing surplus funds at minimum risk, mainly in Money Market linked deposit accounts with major financial institutions.
Principal funding sources
The majority of the Charity's income is from its charitable activities. A significant amount of income comes from subscriptions, and direct charitable trading.
Plans for future periods
Looking forward we will replan our strategic outlook, supported by the Scouts #skillsforlife vision, which itself is now extended to 2025.
It's likely that many of the challenges we've seen for several years will continue or have been made worse by Covid. We'll also see emerging risks, but also opportunities to work smarter.
Structure, governance and management
Governing document
The organisation is an unincorporated trust, constituted under a trust deed dated 25 March 1960 and registered as a charity on 11 February 1964. The constitution of the charity was updated and agreed on 5 September 2017. The Council is run in accordance with the Policy, Organisation and Rules (POR) of The Scout Association.
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2021
Structure, governance and management (continued)
Appointment of trustees
The members of the Executive Committee, who are also Trustees, are elected each year at the Annual General Meeting of the Norfolk County Scout Council. The County Commissioner is appointed by the Scout Association, with the Chair being nominated by the County Commissioner.
Induction and training of trustees
The induction and training of new Trustees is supported by the 'Getting Started' modules of the Scout Association adult training scheme.
Risk management
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate the exposure to these risks.
Organisational structure
The Executive Committee meets to receive reports from its officers and sub-committee chairs and to ensure the professional operation of Norfolk Scouts at a County level. The Executive Committee, working through its sub-committees, ensures the operation of County Scout affairs.
The current members of the Executive Committee who served during the year and up to the date of this report are set out on page 1.
Related parties
Girl Guiding Norfolk and Eaton Vale Scout & Guide Activity Centre Limited (EVAC Limited) are connected charities.
EVAC Limited was formed in April 1999 as a joint enterprise with the Norfolk Guides and took on the responsibilities of the Eaton Vale campsite. EVAC Limited has replaced the old building and developed the site and its services. The Executive Committee can appoint up to four Trustees to represent its interests on the Board of Directors.
True and fair override
The financial statements have been prepared to give a 'true and fair' view and 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 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Independent examiner
Mark Proctor FCA DChA is willing to stand as independent examiner in future years.
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2021
The trustees' annual report was approved on 2 August 2021 and signed on behalf of the board of trustees by:
Dan Gentle Acting Chair
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The Norfolk County Scout Council
Independent examiner's report to the trustees of The Norfolk County Scout Council
Year ended 31 March 2021
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2021 which comprise the statement of financial activities, balance sheet and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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The Norfolk County Scout Council
Independent examiner's report to the trustees of The Norfolk County Scout
Council (continued)
Year ended 31 March 2021
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
M Proctor FCA DChA Independent Examiner
Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB
1 September 2021
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The Norfolk County Scout Council
Statement of financial activities
Year ended 31 March 2021
| 2021 | 2021 | 2020 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 34,613 | 34,613 | 17,613 |
| Charitable activities | 5 | 8,931 | 8,931 | 98,722 |
| Other trading activities | 6 | 89,813 | 89,813 | 188,081 |
| Investment income | 7 | 326 | 326 | 1,189 |
| Other income | 8 | 42,961 | 42,961 | 5,672 |
|
|
|
||
| Total income | 176,644 | 176,644 | 311,277 | |
|
|
|
||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 9 | 31,702 | 31,702 | 98,890 |
| Expenditure on charitable activities | 10 | 119,332 | 119,332 | 233,574 |
|
|
|
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| Total expenditure | 151,034 | 151,034 | 332,464 | |
|
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|
||
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|
|
||
| Net income/(expenditure) and net movement in funds | 25,610 | 25,610 | (21,187) | |
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| Reconciliation of funds | ||||
| Total funds brought forward | 568,282 | 568,282 | 589,469 | |
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|
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| Total funds carried forward | 593,892 | 593,892 | 568,282 | |
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|
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 23 form part of these financial statements.
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The Norfolk County Scout Council
Balance sheet
31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Intangible assets | 15 | 1 | 1 | ||
| Tangible fixed assets | 16 | 167,702 | 169,583 | ||
| Investments | 17 | 150,000 | 150,000 | ||
|
|
||||
| 317,703 | 319,584 | ||||
| Current assets | |||||
| Stock | 18 | 40,750 | 41,412 | ||
| Debtors | 19 | 23,870 | 55,719 | ||
| Cash at bank and in hand | 420,944 | 196,430 | |||
|
|
||||
| 485,564 | 293,561 | ||||
| Creditors: Amounts falling due within | |||||
| one year | 20 | 209,375 | 44,863 | ||
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||||
| Net current assets | 276,189 | 248,698 | |||
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| Total assets less current liabilities | 593,892 | 568,282 | |||
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| Net assets | 593,892 | 568,282 | |||
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| Funds of the charity | |||||
| Unrestricted funds | 593,892 | 568,282 | |||
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| Total charity funds | 23 | 593,892 | 568,282 | ||
|
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These financial statements were approved by the board of trustees and authorised for issue on 2 August 2021, and are signed on behalf of the board by:
Dan Gentle Acting Chair
Paul Weeks County Treasurer
The notes on pages 12 to 23 form part of these financial statements.
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The Norfolk County Scout Council
Notes to the financial statements
Year ended 31 March 2021
1. General information
The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is Eaton Vale, Church Lane, Eaton, Norwich, NR4 6NN.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 'true and fair' view and 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 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain items at fair value.
The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £.
(b) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to continue as a going concern. The trustees have taken into account the effects of COVID-19 in making this assessment.
(c) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
(d) Income
All income is included in the Statement of Financial Activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Income (continued)
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Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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Investment income is included when receivable.
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Income from charitable trading activity is accounted for when earned.
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Income from charitable activities is recognised upon delivery of the specific event.
(e) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
(f) Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Website
straight line over 4 years
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
(g) Tangible assets
All fixed assets are initially recorded at cost.
The costs of minor additions or those costing below £1,000 are not capitalised.
The freehold property in Rowington Road, known as the Alec Bussey Centre, was gifted to the Norfolk County Scout Council and is included at deemed cost, based on a professional valuation at 31 March 2004. Improvements made to the freehold property since 31 March 2004 are included at cost.
It is the Charity's practice to maintain the freehold property in a continual state of sound repair, and accordingly the Executive Committee consider that the life of the asset is so long and the residual value, based on prices prevailing at the time the asset was valued, is so high that its depreciation is insignificant. Any permanent diminution in the value of the property is charged to income and expenditure as appropriate. Annual impairment reviews are carried out.
The carrying values of tangible fixed assets are reviewed, by the Trustees, for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
(h) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 10% straight line / over three years
(i) Investments
Investments consist of freehold property which is subject to a thirty year lease to the 1st Norwich Sea Scouts which commenced on 22 August 2011. The freehold property was gifted to The Norfolk County Scout Council and is stated at the value when gifted, which the trustees consider to be a fair market value.
(j) Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
(k) Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
(l) Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations, gifts and legacies | 13,905 | 13,905 | 17,613 | 17,613 |
| Grants | ||||
| Coronavirus support | 20,708 | 20,708 | – | – |
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| 34,613 | 34,613 | 17,613 | 17,613 | |
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5. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Income from events | 8,926 | 8,926 | 88,175 | 88,175 |
| County events | 5 | 5 | 10,547 | 10,547 |
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|
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| 8,931 | 8,931 | 98,722 | 98,722 | |
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| Other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Other income | 150 | 150 | 1,909 | 1,909 |
| Shop income | 12,118 | 12,118 | 109,846 | 109,846 |
| Membership subscriptions | 77,545 | 77,545 | 76,326 | 76,326 |
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| 89,813 | 89,813 | 188,081 | 188,081 | |
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6. Other trading activities
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
7. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 326 | 326 | 1,189 | 1,189 | |
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| 8. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Other income | 26,641 | 26,641 | 5,672 | 5,672 | |
| Coronavirus Job Retention Scheme | 9,126 | 9,126 | – | – | |
| Insurance claims | 7,194 | 7,194 | – | – | |
|
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|
|
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42,961 |
42,961 |
5,672 |
5,672 |
9. Costs of other trading activities
The trading activity is as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Sales | 12,118 | 109,846 |
| Cost of sales | (13,336) | (79,890) |
|
|
|
| Gross (loss) / profit | (1,218) | 29,956 |
| Other income | – | 271 |
| Coronavirus Job Retention Scheme | 9,126 | – |
| Overheads | (18,366) | (19,000) |
|
|
|
| Net (deficit) / surplus | (10,458) |
11,227 |
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
10. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | County | Total Funds | Total Funds | |
| directly | events | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Activities | 26,987 | (6,048) | 20,939 | 136,173 |
| Donations | 31,250 | – | 31,250 | 5,625 |
| Salaries and pensions | 25,972 | – | 25,972 | 25,593 |
| Stationery and postage | 9,167 | – | 9,167 | 5,034 |
| PR and advertising | 212 | – | 212 | 275 |
| Telephone | 1,503 | – | 1,503 | 1,915 |
| Rent, utilities and cleaning | 4,097 | – | 4,097 | 13,007 |
| Insurances and licences | 4,260 | – | 4,260 | 2,967 |
| Travelling and subsistence | 77 | – | 77 | 7,704 |
| Repairs and renewals | 11,973 | – | 11,973 | 12,292 |
| Professional fees | – | – | – | 1,800 |
| Bank charges and interest | 283 | – | 283 | 458 |
| Depreciation | 1,211 | – | 1,211 | 2,426 |
| Training | 935 | – | 935 | 2,494 |
| Sundries | 1,710 | – | 1,710 | 5,565 |
| Other meeting costs | – | – | – | 3,221 |
| Loss on disposal of fixed assets | 670 | – | 670 | – |
| Governance costs | 5,073 | – | 5,073 | 7,025 |
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| 125,380 | (6,048) | 119,332 | 233,574 | |
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All charitable activities expenditure in both the current and previous year is unrestricted.
Analysis of governance costs
| Unrestricted | Total Funds | Unrestricted Total Funds | Unrestricted Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Accountancy fees | 1,520 | 1,520 | 1,470 | 1,470 |
| Independent examination fee | 3,455 | 3,455 | 3,690 | 3,690 |
| Costs of Trustees' meetings | 98 | 98 | 1,865 | 1,865 |
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| 5,073 | 5,073 | 7,025 | 7,025 | |
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11. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets | 1,211 | 2,426 |
| Operating lease payments - equipment | – | 1,222 |
|
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 37,201 | 38,873 |
| Social security costs | 1,906 | – |
| Employer contributions to pension plans | 1,997 | 2,684 |
|
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| 41,104 | 41,557 | |
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The average head count of employees during the year was 3 (2020: 3). The average number of fulltime equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Number of employees | 2 |
2 |
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
13. Trustee remuneration and expenses
The Trustees received no remuneration during the year. Travel and out of pocket expenses amounting to £305 (2020 - £4,394) have been reimbursed to 2 Trustees (2020 - 5 Trustees).
14. Transfers between funds
The balance of the deficit arising on the county trading shop for 2021, £10,458, together with an amount of £9,800 for rent was transferred from general funds to the Alec Bussey Centre Fund.
15. Intangible assets
| Website | |
|---|---|
| £ | |
| Cost | |
| At 1 Apr 2020 and 31 Mar 2021 | 4,114 |
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|
| Amortisation | |
| At 1 Apr 2020 and 31 Mar 2021 | 4,113 |
|
|
| Carrying amount | |
| At 31 Mar 2021 | 1 |
|
|
| At 31 Mar 2020 | 1 |
|
- 18 -
Notes to the financial statements (continued)
The Norfolk County Scout Council
Year ended 31 March 2021
16. Tangible fixed assets
| Land and | Fixtures and | ||
|---|---|---|---|
| buildings | fittings | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 Apr 2020 | 165,817 | 33,222 | 199,039 |
| Disposals | – | (8,655) | (8,655) |
|
|
|
|
| At 31 Mar 2021 | 165,817 | 24,567 | 190,384 |
|
|
|
|
| Depreciation | |||
| At 1 Apr 2020 | – | 29,456 | 29,456 |
| Charge for the year | – | 1,211 | 1,211 |
| Disposals | – | (7,985) | (7,985) |
|
|
|
|
| At 31 Mar 2021 | – | 22,682 | 22,682 |
|
|
|
|
| Carrying amount | |||
| At 31 Mar 2021 | 165,817 | 1,885 | 167,702 |
|
|
|
|
| At 31 Mar 2020 | 165,817 | 3,766 | 169,583 |
|
|
|
The Norfolk County Scout Council owns land at Eaton Vale, however, they have granted a 99 year lease in respect of this land to Eaton Vale Scout & Guide Activity Centre Limited which commenced 1 April 1999. No rental income is received. Ownership of the land is now vested in the Scout Association Trust Corporation, as custodian trustee for Norfolk County Scout Council. In view of the long lease, the land is not recognised in the accounts.
17. Investments
| Other | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 Apr 2020 | 150,000 |
| Additions | – |
|
|
| At 31 Mar 2021 | 150,000 |
|
|
| Impairment | |
| At 1 Apr 2020 and 31 Mar 2021 | – |
|
|
| Carrying amount | |
| At 31 Mar 2021 | 150,000 |
|
|
| At 31 Mar 2020 | 150,000 |
|
All investments shown above are held at valuation.
The investments comprise freehold property at Old Lakenham, which is let to the 1st Norwich Sea Scouts at a peppercorn rent of £250 per year under a thirty year lease which commenced 22 August 2011.
18. Stocks
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Stock | 40,750 | 41,412 |
|
|
- 19 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
19. Debtors
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Prepayments and accrued income | 9,563 | 27,061 |
| Other debtors | 14,307 | 28,658 |
|
|
|
| 23,870 | 55,719 | |
|
|
20. Creditors: Amounts falling due within one year
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 206,479 | 22,854 |
| Social security and other taxes | 510 | – |
| Other creditors | 2,386 | 22,009 |
|
|
|
| 209,375 | 44,863 | |
|
|
|
| Deferred income | ||
| 2021 | 2020 | |
| £ | £ | |
| At 1 April 2020 | 18,044 | 50,374 |
| Amount released to income | (18,044) | (50,374) |
| Amount deferred in year | 201,004 | 18,044 |
|
|
|
| At 31 March 2021 | 201,004 | 18,044 |
|
|
21. Deferred income
Deferred income comprises income from subscriptions received in advance and events which are due to take place after the year end.
22. Government grants
The amounts recognised in the financial statements for government grants are as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Recognised in income from donations and legacies: | ||
| Government grants income | 20,708 | – |
|
|
- 20 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
23. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 Apr 2020 | Income | Expenditure | Transfers | 31 Mar 2021 | |
| £ | £ | £ | £ | £ | |
| General funds | 183,496 | 117,395 | (142,480) | 658 | 159,069 |
| Future Scout | |||||
| Development Fund | 50,010 | 2 | – | – | 50,012 |
| Alec Bussey Centre | 283,213 | 33,596 | (8,312) | (658) | 307,839 |
| Norfolk Scout Canoe | |||||
| Team Active Support Unit | 6,381 | – | (242) | – | 6,139 |
| NORJAM | 20,573 | 25,646 | – | – | 46,219 |
| Norfolk County ASU | 134 | – | – | – | 134 |
| Norfolk County Shooting | |||||
| ASU | 475 | 5 | – | – | 480 |
| Trading post | 12,000 | – | – | – | 12,000 |
| Two Mile Bottom | 12,000 | – | – | – | 12,000 |
|
|
|
|
|
|
| 568,282 | 176,644 | (151,034) | – | 593,892 | |
|
|
|
|
|
|
| At | |||||
| At 1 Apr 2019 | Income | Expenditure | Transfers | 31 Mar 2020 | |
| £ | £ | £ | £ | £ | |
| General funds | 241,309 | 284,725 | (297,511) | (45,027) | 183,496 |
| Future Scout | |||||
| Development Fund | 50,008 | 2 | – | – | 50,010 |
| Alec Bussey Centre | 259,281 | 18,245 | (15,340) | 21,027 | 283,213 |
| Norfolk Scout Canoe | |||||
| Team Active Support Unit | 9,510 | 5,850 | (8,979) | – | 6,381 |
| NORJAM | 28,662 | 218 | (8,307) | – | 20,573 |
| Norfolk County ASU | 158 | – | (24) | – | 134 |
| Norfolk County Shooting | |||||
| ASU | 541 | 2,237 | (2,303) | – | 475 |
| Trading post | – | – | – | 12,000 | 12,000 |
| Two Mile Bottom | – | – | – | 12,000 | 12,000 |
|
|
|
|
|
|
| 589,469 | 311,277 | (332,464) | – | 568,282 | |
|
|
|
|
|
- 21 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2021
23. Analysis of charitable funds (continued)
The Future Scout Development Fund is to be used to ensure that resources are available to recommence Scouting Activities at the Alec Bussey Centre in the future and support Scouting development in the County.
The Alec Bussey Centre Fund was formed to promote the development of Scouting in Norfolk and to refurbish the centre in Rowington Road, Norwich, to act as a resource centre. Funds have been raised internally and from a number of trusts, corporate and private donations to support the refurbishment and ongoing development project.
The Norfolk Scout Canoe Team Active Support Unit exists to provide training and support for adventurous water activities across the County and to afford the opportunity for young people and adults to try this exciting skill.
The NORJAM fund relates to funds raised via NORJAM events, which have previously taken place every four years. Administration and organisational expenses were reflected in the accounting period in which they were incurred and were covered by the income from the events.
The Norfolk County Scout Active Support Unit exists to support the work of all sections and adult training across the County. The Unit provides teams of staff for county events and offers the opportunity for adults to continue their association with Scouting.
The Norfolk Scout Shooting Active Support Unit exists to provide training and support for shooting activities.
The Trading Post fund has been designated towards future unforeseen costs in connection with the Trading Post.
The Two Mile Bottom fund has been designated as a reserve towards the development of the Two Mile Bottom county campsite.
24. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2021 | |
| £ | £ | |
| Intangible assets | 1 | 1 |
| Tangible fixed assets | 167,702 | 167,702 |
| Investments | 150,000 | 150,000 |
| Current assets | 485,564 | 485,564 |
| Creditors less than 1 year | (209,375) | (209,375) |
|
|
|
| Net assets | 593,892 | 593,892 |
|
|
|
| Unrestricted | Total Funds | |
| Funds | 2020 | |
| £ | £ | |
| Intangible assets | 1 | 1 |
| Tangible fixed assets | 169,583 | 169,583 |
| Investments | 150,000 | 150,000 |
| Current assets | 293,561 | 293,561 |
| Creditors less than 1 year | (44,863) | (44,863) |
|
|
|
| Net assets | 568,282 | 568,282 |
|
|
- 22 -
Notes to the financial statements (continued)
The Norfolk County Scout Council
Year ended 31 March 2021
25. Financial instruments
The carrying amount for each category of financial instrument is as follows:
2021 2020 £ £ Financial assets measured at fair value through income and expenditure Investments 150,000 150,000
26. Related parties
Eaton Vale Scout & Guide Activity Centre Limited is a related party of The Norfolk County Scout Council due to common trustees, Matthew Burrell and Louis Franklin (from 1 July 2020) were trustees of both entities. During the year the Charity made a gift of £30,000 to Eaton Vale Scout & Guide Activity Centre Limited (2020 payment of £7,283 for services provided).
- 23 -