**REGISTERED CHARITY NUMBER: 305633**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2020**
**for**
**Blackdown District Scout Council**
**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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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