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|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|
##
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