CHARITY REGISTRATION NUMBER: 304155
The Norfolk County Scout Council Unaudited financial statements
31 March 2023
The Norfolk County Scout Council
Financial statements
Year ended 31 March 2023
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the financial statements | 10 |
The Norfolk County Scout Council
Trustees' annual report
Year ended 31 March 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
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:
Richard Butler (not reappointed 12 September 2022) Ian Callaghan (resigned 28 February 2023) Glenn Chusonis (appointed 11 October 2022) Nicola Cubitt Marylyn Evans Emily Fenton (resigned 12 September 2022) Sandra Gostling Michael Harrowven (appointed 18 May 2023) John Howling (not reappointed 12 September 2022) David Human Wendy Human Adrian Lupson Rebecca Millard (appointed 12 September 2022) Luke Morgan (appointed 23 April 2022) Tim Newby (appointed 12 September 2022, resigned 17 March 2023 ) Andrew Nicol (appointed 12 September 2022, resigned 7 March 2023) Tim Rowe (appointed 6 March 2023) Lily-Mai Spinks (appointed 20 October 2022) Paul Weeks Philip Wright
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2023
County Chair Ian Callaghan (from 1 April 2022 to 28 February 2023) Interim County Chair Tim Rowe (from 6 March 2023) County Secretary Karen Martin County Treasurer Paul Weeks County Commissioner David Human Independent examiner M Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers Virgin Money Moseley’s Farm Bury St Edmunds IP28 6JY Barclays Bank PLC Barclays Banking Leicester LE87 2BB
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2023
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.
Achievements and performance
Norfolk Scouts continues to provide safe and progressive experiences for young people in accordance with the Scout Association programme. Norfolk enjoys a strong and experienced board of trustees drawn from within the organization and more recently from the wider community. Whilst we have seen youth membership grow by 7% our adult leadership teams has also grown by 7%. In many areas we have nearly 100 people waiting to join. We are addressing this with a rural scouting working group and seeking funding to employ a professional outreach worker. In conclusion we are moving forward with confidence. We are prepared for the future as we embrace the Scout Association transformation process which will see us working smarter and keeping people safer.
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.
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2023
Financial review
The unrestricted funds (including designated funds) showed net income (before investment gains) of £25,865 (2022: Net expenditure of £10,460).
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 £213,000, to enable it to carry out its objectives and to meet periodic capital expenditure and unforeseen contingencies.
At 31 March 2023 the total reserves amounted to £611,517, of which designated funds were £474,258 and restricted funds were £300. Free reserves amounted to £185,782.
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
Norfolk Scouts continues to be run by dedicated and hardworking volunteers from all walks of life, regardless of whether they act in a County, District or Group capacity and although not without its challenges, it is also not without its rewards. This work is underpinned by strong financial management and governance which has a clear focus to ensure that no young person in Norfolk is prevented from enjoying all that scouting has to offer based on cost alone. As we look ahead for 2024 and beyond, we will be seeking to make volunteering for Norfolk Scouts a more attractive and more accessible proposition, all we ask is that you promise to do your best, we won't ask any more than that.
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.
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.
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The Norfolk County Scout Council
Trustees' annual report (continued)
Year ended 31 March 2023
Structure, governance and management (continued)
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.
The trustees' annual report was approved on 27 July 2023 and signed on behalf of the board of trustees by:
Tim Rowe Interim 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 2023
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2023 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:
-
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 2023
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
29 August 2023
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The Norfolk County Scout Council
Statement of financial activities
Year ended 31 March 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 13,867 | – | 13,867 | 20,185 |
| Charitable activities | 5 | 23,929 | – | 23,929 | 4,098 |
| Other trading activities | 6 | 189,667 | – | 189,667 | 163,111 |
| Investment income | 7 | 3,538 | – | 3,538 | 103 |
| Other income | 8 | 8,067 | – | 8,067 | 1,902 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 239,068 | – | 239,068 | 189,399 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of other trading activities | 9 | (95,640) | – | (95,640) | (98,482) |
| Expenditure on charitable activities | 10 | (117,563) | – | (117,563) | (101,077) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | (213,203) | – | (213,203) | (199,559) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Net income/(expenditure) and net | |||||
| movements in funds before gains and | |||||
| losses on investments | 25,865 | – | 25,865 | (10,160) | |
| Net gains on investments | 11 | 1,920 | – | 1,920 | – |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income/(expenditure) and net | |||||
| movement in funds | 27,785 | – | 27,785 | (10,160) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 583,432 | 300 | 583,732 | 593,892 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 611,217 | 300 | 611,517 | 583,732 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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 10 to 21 form part of these financial statements.
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The Norfolk County Scout Council
Balance sheet
31 March 2023
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Intangible assets | 16 | 1 | 1 | |||
| Tangible fixed assets | 17 | 173,514 | 166,900 | |||
| Investments | 18 | 251,920 | 150,000 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| 425,435 | 316,901 | |||||
| Current assets | ||||||
| Stock | 19 | 38,825 | 38,087 | |||
| Debtors | 20 | 241,054 | 34,228 | |||
| Cash at bank and in hand | 258,183 | 314,767 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| 538,062 | 387,082 | |||||
| Creditors: Amounts falling due within | ||||||
| one year | 21 | 351,980 | 120,251 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net current assets | 186,082 | 266,831 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Total assets less current liabilities | 611,517 | 583,732 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net assets | 611,517 | 583,732 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||||
| Funds of the charity | ||||||
| Restricted funds | 300 | 300 | ||||
| Unrestricted funds | 611,217 | 583,432 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Total charity funds | 24 | 611,517 | 583,732 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 27 July 2023, and are signed on behalf of the board by:
Tim Rowe Interim Chair
Paul Weeks County Treasurer
The notes on pages 10 to 21 form part of these financial statements.
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The Norfolk County Scout Council
Notes to the financial statements
Year ended 31 March 2023
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.
(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 2023
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:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
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 2023
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
Listed investments held as fixed assets are revalued at fair value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities.
(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 2023
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 | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations | |||
| Donations, gifts and legacies | 13,867 | – | 13,867 |
| Grants | |||
| Coronavirus support | – | – | – |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 13,867 | – | 13,867 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations, gifts and legacies | 14,518 | 3,000 | 17,518 |
| Grants | |||
| Coronavirus support | 2,667 | – | 2,667 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 17,185 | 3,000 | 20,185 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
5. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2023 | Funds | 2022 | |
| £ | £ | £ | £ | |
| Income from events | 22,294 | 22,294 | 3,653 | 3,653 |
| County events | 1,635 | 1,635 | 445 | 445 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | |
| 23,929 | 23,929 | 4,098 | 4,098 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶ |
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The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
6. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Other income | 832 | 832 | 234 | 234 | |
| Shop income | 104,099 | 104,099 | 111,567 | 111,567 | |
| Membership subscriptions | 67,114 | 67,114 | 45,163 | 45,163 | |
| Campsite fees | 17,622 | 17,622 | 6,147 | 6,147 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 189,667 | 189,667 | 163,111 | 163,111 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 3,538 | 3,538 | 103 | 103 | |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 8. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Other income | 8,067 | 8,067 | 1,902 | 1,902 | |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ||
| 9. | Costs of other trading activities | ||||
| The trading activity is as follows: | |||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Sales | 104,099 | 111,567 | |||
| Cost of sales | (80,116) | (80,470) | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Gross profit | 23,983 | 31,097 | |||
| Other income | 634 | 16 | |||
| Overheads | (15,524) | (18,012) | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Net surplus | 9,093 ৶৶৶৶৶৶৶৶৶ |
13,101 ৶৶৶৶৶৶৶৶৶ |
- 14 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
10. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | County | Total Funds | Total Funds | |
| directly | events | 2023 | 2022 | |
| £ | £ | £ | £ | |
| Activities | 21,388 | 2,448 | 23,836 | 9,272 |
| Donations | 2,500 | – | 2,500 | 900 |
| Salaries and pensions | 27,426 | – | 27,426 | 22,676 |
| Stationery and postage | 6,846 | – | 6,846 | 7,826 |
| PR and advertising | 915 | – | 915 | 1,491 |
| Telephone | 1,564 | – | 1,564 | 1,362 |
| Rent, utilities and cleaning | 9,351 | – | 9,351 | 4,830 |
| Insurances and licences | 7,300 | – | 7,300 | 6,292 |
| Travelling and subsistence | 8,053 | – | 8,053 | 1,773 |
| Repairs and renewals | 17,721 | – | 17,721 | 28,478 |
| Professional fees | – | – | – | 3,314 |
| Bank charges and interest | 360 | – | 360 | 232 |
| Depreciation | 886 | – | 886 | 802 |
| Training | 150 | – | 150 | – |
| Sundries | 3,625 | – | 3,625 | 6,221 |
| Other meeting costs | – | – | – | 277 |
| Governance costs | 7,030 | – | 7,030 | 5,331 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 115,115 | 2,448 | 117,563 | 101,077 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
Expenditure on charitable activities includes restricted expenditure of £Nil (2022: £2,700).
Analysis of governance costs
| Unrestricted | **Total Funds Unrestricted ** | **Total Funds Unrestricted ** | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Accountancy fees | 1,745 | 1,745 | 1,615 | 1,615 | |
| Independent examination fee | 3,950 | 3,950 | 3,660 | 3,660 | |
| Costs of Trustees' meetings | 1,335 | 1,335 | 56 | 56 | |
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ||
| 7,030 | 7,030 | 5,331 | 5,331 | ||
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ||
| Net gains on investments | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Gains/(losses) on listed investments | 1,920 | 1,920 | – | – | |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| Net income/(expenditure) | |||||
| Net income/(expenditure) is stated after | charging/(crediting): | ||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 886 | 802 | |||
| Operating lease payments - equipment | 1,278 ৶৶৶৶৶৶ |
– ৶৶৶৶ |
11. Net gains on investments
12. Net income/(expenditure)
- 15 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 35,166 | 34,126 |
| Social security costs | – | (1,904) |
| Employer contributions to pension plans | 2,247 | 1,783 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 37,413 ৶৶৶৶৶৶৶ |
34,005 ৶৶৶৶৶৶৶ |
The average head count of employees during the year was 2 (2022: 2). The average number of fulltime equivalent employees during the year is analysed as follows:
| 2023 | 2022 | |
|---|---|---|
| No. | No. | |
| Number of employees | 1 ৶৶৶৶ |
2 ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
14. Trustee remuneration and expenses
The Trustees received no remuneration during the year. Travel and out of pocket expenses amounting to £229 (2022 - £935) have been reimbursed to 4 Trustees (2022 - 3 Trustees).
15. Transfers between funds
The balance of the surplus arising on the county trading shop for 2023, £9,093, together with an amount of £9,800 for rent was transferred from general funds to the Alec Bussey Centre Fund.
In addition a transfer of £134 has been made to general funds from the Norfolk County Team Active Support Unit designated fund.
A transfer of £7,500 has also been made between the Two Mile Bottom and general funds in relation to the purchase of a tractor mower for use on the site.
16. Intangible assets
| Website | |
|---|---|
| £ | |
| Cost | |
| At 1 Apr 2022 and 31 Mar 2023 | 4,114 |
| ৶৶৶৶৶৶ | |
| Amortisation | |
| At 1 Apr 2022 and 31 Mar 2023 | 4,113 |
| ৶৶৶৶৶৶ | |
| Carrying amount | |
| At 31 Mar 2023 | 1 |
| ৶৶৶৶৶৶ | |
| At 31 Mar 2022 | 1 |
| ৶৶৶৶৶৶ |
- 16 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
17. Tangible fixed assets
| Land and | Fixtures and | ||
|---|---|---|---|
| buildings | fittings | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 Apr 2022 | 165,817 | 24,567 | 190,384 |
| Additions | – | 7,500 | 7,500 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| At 31 Mar 2023 | 165,817 | 32,067 | 197,884 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Depreciation | |||
| At 1 Apr 2022 | – | 23,484 | 23,484 |
| Charge for the year | – | 886 | 886 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| At 31 Mar 2023 | – | 24,370 | 24,370 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Carrying amount | |||
| At 31 Mar 2023 | 165,817 | 7,697 | 173,514 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At 31 Mar 2022 | 165,817 ৶৶৶৶৶৶৶৶৶ |
1,083 ৶৶৶৶৶৶৶ |
166,900 ৶৶৶৶৶৶৶৶৶ |
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.
18. Investments
| Listed | Other | ||
|---|---|---|---|
| investments | investments | Total | |
| £ | £ | £ | |
| Cost or valuation | |||
| At 1 Apr 2022 | – | 150,000 | 150,000 |
| Additions | 100,000 | – | 100,000 |
| Fair value movements | 1,920 | – | 1,920 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| At 31 Mar 2023 | 101,920 | 150,000 | 251,920 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Impairment | |||
| At 1 Apr 2022 and 31 Mar 2023 | – | – | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | |||
| At 31 Mar 2023 | 101,920 | 150,000 | 251,920 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At 31 Mar 2022 | – | 150,000 | 150,000 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
All investments shown above are held at valuation.
Financial assets held at fair value
The fair value of listed securities is determined by reference to the quoted price for these assets in an active market at the balance sheet date.
Other 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.
- 17 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
| 19. | Stocks | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Stock | 38,825 | 38,087 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 20. | Debtors | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Prepayments and accrued income | 218,994 | 13,724 | |
| Other debtors | 22,060 | 20,504 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 241,054 | 34,228 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 21. | Creditors: Amounts falling due within one year | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Accruals and deferred income | 345,703 | 118,074 | |
| Social security and other taxes | 1,961 | 1,306 | |
| Other creditors | 4,316 | 871 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 351,980 | 120,251 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 22. | Deferred income | ||
| 2023 | 2022 | ||
| £ | £ | ||
| At 1 April 2022 | 111,799 | 201,004 | |
| Amount released to income | (111,799) | (201,004) | |
| Amount deferred in year | 340,008 | 111,799 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2023 | 340,008 | 111,799 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
Deferred income comprises income from subscriptions received in advance and events which are due to take place after the year end.
23. Government grants
The amounts recognised in the financial statements for government grants are as follows:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Recognised in income from donations and legacies: | ||
| Government grants income | – ৶৶৶৶ |
2,667 ৶৶৶৶৶৶ |
- 18 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
24. Analysis of charitable funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | Gains and | At | ||||
| 1 Apr 2022 | Income | Expenditure | Transfers | losses | 31 Mar 2023 | |
| £ | £ | £ | £ | £ | £ | |
| General funds | 129,544 | 218,810 | (202,056) | (11,259) | 1,920 | 136,959 |
| Future Scout | ||||||
| Development Fund | 50,014 | 68 | – | – | – | 50,082 |
| Alec Bussey | ||||||
| Centre | 329,497 | 19,292 | (11,147) | 18,893 | – | 356,535 |
| Norfolk Scout | ||||||
| Canoe Team | ||||||
| Active Support Unit | – | – | – | – | – | – |
| NORJAM | 46,243 | 898 | – | – | – | 47,141 |
| Norfolk County | ||||||
| ASU | 134 | – | – | (134) | – | – |
| Norfolk County | ||||||
| Shooting ASU | – | – | – | – | – | – |
| Trading post | 12,000 | – | – | – | – | 12,000 |
| Two Mile Bottom | 12,000 | – | – | (7,500) | – | 4,500 |
| Ian Hickson | ||||||
| Memorial | 4,000 | – | – | – | – | 4,000 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 583,432 | 239,068 | (213,203) | – | 1,920 | 611,217 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | Gains and | At | ||||
| 1 Apr 2021 | Income | Expenditure | Transfers | losses | 31 Mar 2022 | |
| £ | £ | £ | £ | £ | £ | |
| General funds | 159,069 | 172,491 | (181,157) | (20,859) | – | 129,544 |
| Future Scout | ||||||
| Development Fund | 50,012 | 2 | – | – | – | 50,014 |
| Alec Bussey | ||||||
| Centre | 307,839 | 13,437 | (14,680) | 22,901 | – | 329,497 |
| Norfolk Scout | ||||||
| Canoe Team | ||||||
| Active Support Unit | 6,139 | – | (359) | (5,780) | – | – |
| NORJAM | 46,219 | 24 | – | – | – | 46,243 |
| Norfolk County | ||||||
| ASU | 134 | – | – | – | – | 134 |
| Norfolk County | ||||||
| Shooting ASU | 480 | 445 | (663) | (262) | – | – |
| Trading post | 12,000 | – | – | – | – | 12,000 |
| Two Mile Bottom | 12,000 | – | – | – | – | 12,000 |
| Ian Hickson | ||||||
| Memorial | – | – | – | 4,000 | – | 4,000 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 593,892 | 186,399 | (196,859) | – | – | 583,432 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 19 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
24. 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 existed 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 remaining funds were transferred back to the general fund at the previous year end following the activities undertaken being transferred to the control of Norfolk Scouts.
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 existed to support the work of all sections and adult training across the County. The Unit provided teams of staff for county events and offers the opportunity for adults to continue their association with Scouting. These activities have now been transferred to the control of Norfolk Scouts, with the fund balance being transferred to the general fund.
The Norfolk Scout Shooting Active Support Unit existed to provide training and support for shooting activities. The remaining funds were transferred back to the general fund at the previous year end following the activities undertaken being transferred to the control of Norfolk Scouts.
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.
The Ian Hickson Memorial fund was formerly part of the Norfolk Scout Canoe Team Active Support Unit and is held towards additional storage needs.
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At | Gains and | At | ||||
| 1 Apr 2022 | Income | Expenditure | Transfers | losses | 31 Mar 2023 | |
| £ | £ | £ | £ | £ | £ | |
| Red House Trust | 300 | – | – | – | – | 300 |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |
| At | Gains and | At | ||||
| 1 Apr 2021 | Income | Expenditure | Transfers | losses | 31 Mar 2022 | |
| £ | £ | £ | £ | £ | £ | |
| Red House Trust | – | 3,000 | (2,700) | – | – | 300 |
| ৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ |
Funding has been received from Red House Youth Trust towards Paddleboard equipment at the Two Mile Bottom campsite.
- 20 -
The Norfolk County Scout Council
Notes to the financial statements (continued)
Year ended 31 March 2023
25. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Intangible assets | 1 | – | 1 | |
| Tangible fixed assets | 173,514 | – | 173,514 | |
| Investments | 251,920 | – | 251,920 | |
| Current assets | 537,762 | 300 | 538,062 | |
| Creditors less than 1 year | (351,980) | – | (351,980) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 611,217 | 300 | 611,517 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Intangible assets | 1 | – | 1 | |
| Tangible fixed assets | 166,900 | – | 166,900 | |
| Investments | 150,000 | – | 150,000 | |
| Current assets | 386,782 | 300 | 387,082 | |
| Creditors less than 1 year | (120,251) | – | (120,251) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 583,432 | 300 | 583,732 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 26. | Financial instruments | |||
| The carrying amount for each category of financial instrument is as follows: | ||||
| 2023 | 2022 | |||
| £ | £ | |||
| Financial assets measured at fair value through income and expenditure | ||||
| Investments | 250,000 | 150,000 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| 27. | Operating lease commitments | |||
| The total future minimum lease payments under non-cancellable operating leases are as | follows: | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Not later than 1 year | 1,278 | 1,278 | ||
| Later than 1 year and not later than 5 years | 3,835 | 5,113 | ||
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | |||
| 5,113 | 6,391 | |||
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ |
28. Related parties
Eaton Vale Scout & Guide Activity Centre Limited is a related party of The Norfolk County Scout Council due to common trustees - David Human, Wendy Human and Adrian Lupson were trustees of both entities. During the year the Charity paid £917 (2022: £479) for room hire provided by Eaton Vale Scout & Guide Activity Centre Limited.
- 21 -