2021-03-31-accounts

Approved	by	Chairman
		Treasurer
		Date	Q~JC~4„2021

			Total		Total
INCOMING RESOURCES
			2021		2020
Income from:
Voluntary income			26,215		11,000
Charitable activities					17,494
Other trading activities			2,359		19,402
Investment income			7,835		27,038
Total		2	36,409	2	74,934
RESOURCES EXPENDED
Raising funds
Investment management	costs		34,555		21,837
Fundraising costs			58		1,434
Charitable activities			2,976		25,513
Other			12,210		12,966
Total		2 49,799		261,750
Net Income before investment	gains/(losses)		(13,390)		13,184
Gains/(losses) on investments			22,193		(13,782)
Net movement in funds			8,803		(598)
Reconciliation of funds
Fund balance brought forward		648,919		649,517
Fund balance carried forward		2657,722		2648,919

Basis of	Basis of	accounting	accounting	accounting		The charity constitutes a public benefit entity as defined by FRS 102.The accounts have been	The charity constitutes a public benefit entity as defined by FRS 102.The accounts have been	The charity constitutes a public benefit entity as defined by FRS 102.The accounts 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 (FRS102)issued in October
						2019,the Financial Reporting Standard applicable in the United Kingdom and Republic	of Ireland
						(FRS102),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. The departure has involved following the Accounting and Reporting	by
						Charities: Statement of Recommended Practice applicable to charities preparing their annual
						accounts in accordance with the Financial Reporting Standard and applicable in the UK and
						Republic of Ireland (FRS102)issued in October 2019 rather than the Accounting and Reporting			by
						Charities: Statement of Recommended Practice effective from 1 April 2005 which has been
						withdrawn.
						The financial statements are prepared on a going concern basis under the histodical cost
						convention. The financial statements are presented in sterling which is the functional currency		of
						the charity and rounded to the nearest pound.
Change		in	Basis			There has been no change to the accounting policies or estimates (valuation rules and	methods		of
						accounting) since last year,
2.	Accounting				policies
Recognition				of incoming		These are included in the Statement of Financial Activities (SoFA) when
Resources						-the chadty becomes entitled to the resources;
						-the trustees are virtually certain they will receive the resources; and
						-the monetary value can be measured with sufficient reliabirity.
Membership				subscriptions		Memberships subscription collected on behalf of other parts of the Scout Movement are reported
						in the SoFA net of any amount paid out. This is because these subscriptions are in effect held		as
						agents before being paid out.
Offsetting						There has been no offsetting ofassets and liabilities, or income and expenses, unless	required		or
						permitted by the FRS 102SORP or FRS 102.
Grants and				donations		Grants and donations are only included in the SoFA when the chadty has unconditional
						entitlement to the resources
Tax	reclaims on donations					Incoming resources from tax reclaims are included in the SoFA when they are received
and	gifts
Gifts	in kind					Gifts in kind for sale or distribution are included in the accounts as gifts only when sold	or
						distributed by the chadty. Gifts in kind for use by the charity are not valued or included	in the
						accounts
Donated		services and				The value placed on these resources is not included in the accounts
Facilities
Volunteer			help			The value ofany voluntary help received is not included in the accounts
Investment				income		This is included in the accounts when received.
Investment				gains and losses		This includes any gain or loss on the sale of investments and any gain or loss resulting revaluing investments to market value at the end ofthe year.	from
Liability		recognition				Liabilities are recognised as soon as there isa legal or constructive obligation committing the
						charity to pay out resources.
Governance				and Support costs		Governance costs comprise all costs involving public accountability of the charity and compliance with regulation and good practice. These costs have been included in the	its charitable
						activity costs.
Stocks and				work in progress		These are valued at the lower ofcost or market value
Current		asset investments				The charity has investments ofcash and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall
						due.

3. Analysis ofincoming	resources
		2021 2	2020f
Voluntary income
Membership subscriptions		4,408	20,652
Income tax recovered		8,780
Less: Membership	fees paid	(10,780)	(10,41 2)
		2,408	10,240
Donations and Gifts		2,408	760
Government Grants	- LRSG & Furlough	21,399
		226,215	211,000
		2021	2020
Charitable Activities
Gilwell Trip			1,850
Canoeing			4
Gas			85
Scarves and woggles			119
Troop income (camps etc)			11,681
Cub Camps and Events			1,336
Beaver Camps and	Events		2,419
			2 17,494
		2021	2020
		2
Other Trading Activities Jumble Sale			8,336
Christmas Craft Sale		2,324	6,265
Christmas Cards			2,826
BBQ Firework Night Sundry Activities		35	209 1,360 406
		2 2,359	2 19,402
Investment income Interest (gross) on Hall Rent FITTariff Income	bank accounts	2021 2,746 4,203 886	2020f 2,772 23,565 701
		27,835	227,038

FO	R THE YEAR ENDED 31 MARCH 2021	R THE YEAR ENDED 31 MARCH 2021
4	Analysis ofresources expended
			2021	2020
	Investment management	costs - premises
	Wages		7,532	7,734
	Rates			786
	Water rates		686	1,264
	Electricity &Gas		1,442	2,251
	Insurance		3,816	3,592
	Cleaning		1,375	1,384
	Waste disposal		1,052	1,052
	Telephone and TV		974	953
	Repairs and maintenance		17,676	2,819
	Rupert Fison Centre	Ltd Expenses	2	2
			234,555	221,837
	Fundraising costs		2021	2020f
	Jumble Sales			37
	Christmas Craft Sale		58	127
	Christmas Cards			364
	Firework Night			906
			258	2 1,434
			2021	2020
	Charitable activities
	Gilwell Trip			1,703
	Camping equipment	and repairs	777	1,245
	Training courses			690
	Scarves and woggles T-shirt and hoodies			419 332
	General Expenses OSM &Quickbooks		773	683 690
	Troop expenses (inc Cub expenses Beaver expenses	camps)	47 157 115	12,787 1,978 3,246
	Governance costs
	Photocopying, post and stationery Supporters/employers insurance Independent examination Card payment charges Lottery registration Website Miscellaneous		145 532 210 126 20 54 20	272 512 210 534 20 54 138
			2 2,976	225,513

NO	TES TO THE ACCOUNTS	TES TO THE ACCOUNTS	TES TO THE ACCOUNTS
FOR	THE YEAR ENDED 31 MARCH 2021
	Analysis ofresources expended		(cont)								2021		2020
	Other resources expended
	Depreciation									12,210			12,937
	Loss on disposal of assets												29
									2	12,210		2	12,966
	Trustees and other related	parties									2021		2020
													2
	Trustee expenses reimbursed
	Treasurer										2,839	18,761
	Two other trustees										488		198
										2	3,327	2	18,959
	All amounts paid were to reimburse		expenditure		on		behalf ofthe Group.
	Trustee remuneration in the	year ended		31 March		2021 was		nil	(2020 nil)
	Donations of 2760 were received from			the employer			of one Trustee under				a scheme	to recognise the
	time spent by the employee	undertaking		voluntary		work.
	Fees for examining the accounts										2021		2020
	Independent examiners fees										210		210
											2210		2210
	Staff Costs										2021		2020
	Gross wages										6,970		7,169
	Employers National Insurance Pension										562		565
										2	7,532		27,734
	Average number of full-time	equivalent		employees
	Cleaning and caretaking The Group has a pension scheme		with	NEST. No		employee		was paid more than 260,000

The Group has a pension schem	e with NEST. No emplo	yee was paid m	ore than 260,00	0
Fixed Assets Cost At 1 April 2020 Additions	Leasehold Land 2 83,643	Building 8 319,554	Furniture & Equipment 8 96,350 377	Total 2 499,547 377
Disposals
At 31 March 2021	2 83,643	2319,554	2 96,727	2499,924
Depreciation At 1 April 2020 Depreciation for year	2 15,391 669	101,185 6,423	76,253 5,118	2 192,829 12,210
On disposals
At 31 March 2021	2 16,060	2 107,608	281,371	P 205,039
At 31 March 2021	267,583	P211,946	Et5,356	2294,885
At 31 March 2020	268,252	2218,369	220,097	2306,718

tion is c ed are	alculated to write down the	value of fixed assets over their
Furniture	and equipment	25%(RB)
Lease premium		over 125years (SL)
Building		over 50years (SL)

Investments				2021	2020
	Cost at		Gain on
	1" April 2020	Transfer	revaluation	Total	Total
M&G Charifund	50,000		39,045	89,045	68,629
M8 G Charibond	50,000		17,943	67,943	66,166
United Trust		53,601		53,601
Market value at year end	2 100,000	2 53,601	2 56,988	2210,589	2 134,795
Historical cost				2 153,601	2 100,000
				Market value	Gain/(Loss)
Represented by:				at year end	for year
M8 G Charifund M8 G Charibond United Trust				89,046 67,942 53,601	20,417 1,776
				2 210,589	222,193
Stock				2021	2020
At 1 April 2020 Added in the year Expensed in the year				492	450 1,049 (1,007)
At 31 March 2021				2492	P.492

FOR	THE YEAR ENDED 31 MARCH 2021
	Debtors	2021	2020
		2
	Membership fees —next year	8,360
	Other debtors	414	2,039
	Prepayments	2,917	1,704
		2 11,691	83,743
12	Cash at bank and in hand	2021	2020
			F
	Cambridge &Counties	81,233	79,635
	United Trust		52,541
	Santander Business Reward Saver	32,642	32,579
	Santander Business Direct Saver	8,321	8,305
	Santander Deposit Account	168	168
	Santander Current Account	7,961	12,374
	Santander Current Account	5,421	2,315
	Barclays Hall Hire	5,935	22,774
	Barclays General Current	4,053
	PayPal		330
	Go Cardless
	Cash	818	1,195
		2 146,552	8212,216
	Current liabilities
	Amounts falling due within one year	2021	2020
	Summer camp Group Camp Rupert Fison Centre Ltd Archery Camp refunds Hall —income in advance Computer Club Explorer & DofE fees Beaver expenses Cycle camp Hall —gas, electricity, water and repairs Examiners fee Trustees expenses	152 30 1,831 85 828 72 263 2,694 210 186 94	2,052 1,842 1,300 848 828 511 485 303 243 210 135 128
	Cub expenses		60
	Scout event refunds		58
	Membership fee refund	42	42
	Christmas dinner
		26,487	29,045