2020-12-31-accounts - Blackdown District Scout Council

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REGISTERED CHARITY NUMBER: 305633

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2020

for

Blackdown District Scout Council

Contents of the Financial Statements for the Year Ended 31 December 2020

	Page
Report of the Trustees	1 to 3
Independent Examiner's Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Financial Statements	7 to 13
Detailed Statement of Financial Activities	14 to 15

Blackdown District Scout Council

Report of the Trustees for the Year Ended 31 December 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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

Objectives and aims

The aim of the Scout Association and this District is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities. The method of achieving the aim of the Association and this District is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership.

The Council meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

ACHIEVEMENT AND PERFORMANCE

The achievements and performance for the year are set out in the bound document Blackdown District Scout Council Report 2020.

FINANCIAL REVIEW

Financial position

The Council made a surplus in the year of £176,602 (2019 : £26,964 Deficit) which has been reflected in the reserves.

Internal controls

The Council has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss.

Investment policy and objectives

The Council does not have sufficient funds to invest in longer term investments. All funds are therefore held in cash using only mainstream banks or building societies.

Reserves policy

It is the policy of the Charity to maintain unrestricted funds at a level which equates to approximately 12 months unrestricted expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Blackdown District Scout Council is a trust established under the rules of the Scout Association, which are common to all Districts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

305633

Page 1

Blackdown District Scout Council

Report of the Trustees for the Year Ended 31 December 2020

Principal address

The District Commissioner Tangier Scout and Guide Centre Castle Street Taunton Somerset TA1 4AS

Trustees

John Lewis Shaun Dale Chairman Marian Scott Assistant DC General Duties Pam Gaines District Commissioner David Johnson Honorary Treasurer Phillip Bayles Andrew Milsted District Explorer Scout Commissioner Matthew Norman District Youth Commissioner Sarah Milsted (appointed 21.7.20) Steve Mitchell (appointed 21.7.20) James Nelson (appointed 21.7.20) Jenny Norman (appointed 21.7.20) Laura Willetts (appointed 21.7.20)

Independent Examiner

Mr Kevin Parsons FCCA Cooper Associates Accountants Ltd 40 St James Buildings St James Street Taunton Somerset TA1 1JR

Bankers

National Westminster Bank, Taunton

President	Charlie Back
Vice Presidents	Cyril Bond
	Dorothy Bond
	Peter Bourner
	Sheila Bourner
	Babs Collins (Dec'd 5.4.20)
	Pat Hitchcock
	John Palmer

Page 2

Blackdown District Scout Council

Report of the Trustees for the Year Ended 31 December 2020

Approved by order of the board of trustees on 28 April 2021 and signed on its behalf by:

Shaun Dale - Trustee

Page 3

Independent Examiner's Report to the Trustees of Blackdown District Scout Council

Independent examiner's report to the trustees of Blackdown District Scout Council

I report to the charity trustees on my examination of the accounts of Blackdown District Scout Council (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.

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 Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts 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.

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.

Mr Kevin Parsons FCCA Cooper Associates Accountants Ltd 40 St James Buildings St James Street Taunton Somerset TA1 1JR

28 April 2021

Page 4

Blackdown District Scout Council

Statement of Financial Activities for the Year Ended 31 December 2020

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 40,178 Charitable activities Explorer Scouts 3,763 District events & training 4,310 Huish woods 11,304 Ten tors - Other trading activities 3 7,884 Investment income 4 10,186 Total 77,625 EXPENDITURE ON Raising funds 5 79,707 Charitable activities 6 Explorer Scouts 473 District events & training 2,875 Huish woods 1,264 Ten tors 852 Other 5,852 Total 91,023 NET INCOME/(EXPENDITURE) (13,398) RECONCILIATION OF FUNDS Total funds brought forward 422,674 TOTAL FUNDS CARRIED FORWARD 409,276	Restricted fund £ 190,000 - - - - - - 190,000 - - - - - - - 190,000 - 190,000	2020 Total funds £ 230,178 3,763 4,310 11,304 - 7,884 10,186 267,625 79,707 473 2,875 1,264 852 5,852 91,023 176,602 422,674 599,276	2019 Total funds £ 17,581 5,790 4,054 11,917 4,092 21,471 45,517 110,422 116,250 2,396 5,979 2,551 3,938 6,272 137,386 (26,964) 449,638 422,674

The notes form part of these financial statements

Page 5

Blackdown District Scout Council

Balance Sheet 31 December 2020

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 10 339,624 CURRENT ASSETS Stocks 11 12,818 Debtors 12 - Cash at bank and in hand 74,786 87,604 CREDITORS Amounts falling due within one year 13 (17,952) NET CURRENT ASSETS 69,652 TOTAL ASSETS LESS CURRENT LIABILITIES 409,276 NET ASSETS 409,276 FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted fund £ 17,020 - 170,540 2,440 172,980 - 172,980 190,000 190,000	2020 Total funds £ 356,644 12,818 170,540 77,226 260,584 (17,952) 242,632 599,276 599,276 409,276 190,000 599,276	2019 Total funds £ 356,789 13,146 - 62,612 75,758 (9,873) 65,885 422,674 422,674 422,674 - 422,674

The financial statements were approved by the Board of Trustees and authorised for issue on 28 April 2021 and were signed on its behalf by:

Pam Gaines - Trustee

David Johnson - Trustee

The notes form part of these financial statements

Page 6

Blackdown District Scout Council

Notes to the Financial Statements for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - Straight line over 50 years Plant and machinery - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

continued...

Page 7

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

2. DONATIONS AND LEGACIES Donations Legacies Membership fees Membership fees payable 3. OTHER TRADING ACTIVITIES Tangier shop income Huish Woods shop income 4. INVESTMENT INCOME Camping & hall hire Deposit account interest 5. RAISING FUNDS Raising donations and legacies Staff costs Rates and water Insurance Light and heat Sundries Repairs & maintenance Depreciation	2020 £ 27,032 190,000 77,837 (64,691) 230,178 2020 £ 4,659 3,225 7,884 2020 £ 9,488 698 10,186 2020 £ 30,766 1,626 795 5,161 612 13,403 18,990 71,353		2019 £ 1,411 - 78,918 (62,748) 17,581 2019 £ 15,334 6,137 21,471 2019 £ 44,469 1,048 45,517 2019 £ 41,933 5,059 3,584 6,775 1,580 14,481 19,611 93,023

continued...

Page 8

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

5. RAISING FUNDS - continued

Other trading activities

Purchases Rent Aggregate amounts	2020 2019 £ £ 7,094 20,574 1,260 2,653 8,354 23,227 79,707 116,250	2019 £ 20,574 2,653
		23,227

6. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
	Direct
	Costs
	£
Explorer Scouts	473
District events & training	2,875
Huish woods	1,264
Ten tors	852
	5,464

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

continued...

Page 9

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

Campsite staff No employees received emoluments in excess of £60,000.	2020 2	2019 3

9. LEGACY

Huish Woods was named as a beneficiary of a Will during the year which states that funds are 'to be used for the benefit of the development of Huish Woods'. An amount of £190,000 has been paid to Headquarters and funds will be released if HQ are satisfied that the proposed projects meet the terms of the Will. The improvements to Tone Cabin and laundry room have been funded to date. These funds are recognised in full on page 5 and shown in a Restricted Fund

10. TANGIBLE FIXED ASSETS

COST At 1 January 2020 Additions At 31 December 2020 DEPRECIATION At 1 January 2020 Charge for year At 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019	Freehold property £ 443,967 17,020 460,987 104,017 7,455 111,472 349,515 339,950	Plant and machinery £ 48,715 1,826 50,541 31,876 11,536 43,412 7,129 16,839	Totals £ 492,682 18,846
			511,528
			135,893 18,991
			154,884
			356,644
			356,789

Freehold cost includes £249,795 spent on the construction of a toilet block in 2009, £105,942 on a further block in 2011 and £17,020 on improvements of Tone Cabin in 2020.

Land includes the Huish Woods campsite at its cost of £450 and Beacon Field at its cost (less donations) of £18,304. It also includes £49,232 spent in 2015 on concrete gabions to strengthen the banks of the access road to the Huish Woods campsite. No depreciation is charged as the market value of the land is in excess of its book value.

continued...

Page 10

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

11. STOCKS Stocks 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other loans (see note 14) Trade creditors Accruals and deferred income Accrued expenses 14. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Other loans 15. MOVEMENT IN FUNDS At 1.1.20 £ Unrestricted funds General fund 422,674 Restricted funds Huish Woods development reserve - TOTAL FUNDS 422,674	2020 £ 12,818 2020 £ 170,540 2020 £ 10,000 3,780 3,860 312 17,952 2020 £ 10,000 Net movement in funds £ (13,398) 190,000 176,602		2019 £ 13,146
			2019 £ -
		2019 £ - 5,040 2,419 2,414 9,873 2019 £ - At 31.12.20 £ 409,276 190,000	2019 £ - 5,040 2,419 2,414
			9,873
			2019 £ -
		599,276

continued...

Page 11

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
77,625
Restricted funds
Huish Woods development reserve
190,000
TOTAL FUNDS
267,625
Comparatives for movement in funds
At 1.1.19
£
Unrestricted funds
General fund
449,638
TOTAL FUNDS
449,638
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
110,422
TOTAL FUNDS
110,422

Resources
Movement
expended
in funds
£
£
(91,023)
(13,398)
-
190,000
(91,023)
176,602
Net
movement
At
in funds
31.12.19
£
£
(26,964)
422,674
(26,964)
422,674
Resources
Movement
expended
in funds
£
£
(137,386)
(26,964)
(137,386)
(26,964)

continued...

Page 12

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Restricted funds Huish Woods development reserve TOTAL FUNDS	At 1.1.19 £ 449,638 - 449,638	Net movement in funds £ (40,362) 190,000 149,638	At 31.12.20 £ 409,276 190,000
			599,276

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Huish Woods development reserve TOTAL FUNDS	Incoming resources £ 188,047 190,000 378,047	Resources Movement expended in funds £ £ (228,409) (40,362) - 190,000 (228,409) 149,638

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 13

Blackdown District Scout Council

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Membership fees Membership fees payable Other trading activities Tangier shop income Huish Woods shop income Investment income Camping & hall hire Deposit account interest Charitable activities Explorer Scouts District events & training Huish Woods Ten Tors Total incoming resources EXPENDITURE Raising donations and legacies Wages Pensions Rates and water Insurance Carried forward	2020 £ 27,032 190,000 77,837 (64,691) 230,178 4,659 3,225 7,884 9,488 698 10,186 3,763 4,310 11,304 - 19,377 267,625 29,514 1,252 1,626 795 33,187	2019 £ 1,411 - 78,918 (62,748) 17,581 15,334 6,137 21,471 44,469 1,048 45,517 5,410 4,054 11,917 4,472 25,853 110,422 40,753 1,180 5,059 3,584 50,576

This page does not form part of the statutory financial statements

Page 14

Blackdown District Scout Council

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

Raising donations and legacies Brought forward Light and heat Sundries Repairs & maintenance freehold property plant & machinery Other trading activities Purchases - Tangier shop Purchases - Huish Woods shop Rent Charitable activities Explorer Scouts District costs & training Huish Woods Ten Tors Support costs Management Telephone Postage and stationery Website and computer costs Accountancy fees Training Cleaning Bank interest Total resources expended Net income/(expenditure)	2020 £ 33,187 5,161 612 13,403 7,455 11,535 71,353 4,883 2,211 1,260 8,354 363 2,875 1,264 962 5,464 1,066 - 308 2,467 1,326 450 235 5,852 91,023 176,602	2019 £ 50,576 6,775 1,580 14,481 7,115 12,496 93,023 15,057 5,517 2,653 23,227 2,396 5,979 2,551 3,938 14,864 2,091 863 240 2,455 - - 623 6,272 137,386 (26,964)

This page does not form part of the statutory financial statements

Page 15