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2022-03-31-accounts

Total Total
INCOMING RESOURCES
Income from: 2022 2021
Voluntary
income		 17,867 26,215
Charitable
activities		 3,866
Other trading
activities		 14,857 2,359
Investment
income		 19,492 7,835
Total 2 56,082 236,409
RESOURCES EXPENDED
Raising funds
Investment
management		 costs 26,936 34,555
Fundraising
costs		 2,559 58
Charitable
activities		 10,354 2,976
Other 11,226 12,210
Total 251,075 2 49,799
Net Income before investment gains/(losses) 5,007 (13,390)
Gains/(losses)
on investments		 9,477 22,193
Net movement
in funds		 14,484 8,803
Reconciliation
offunds
Fund balance brought forward 657,722 648,919
Fund balance carried forward 2672,206 2657,722

Basis of accounting Basis of accounting 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		 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		 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 2011and 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 2019rather 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 historical cost
convention. The financial statements
are presented
in sterling
which is the functional
currency
the charity and rounded
to the nearest pound.		 of
Change
in		 Basis There has been no change to the accounting
policies or estimates
(valuation
rules and methods
accounting) since last year.		 of
2.
Accounting		 policies
Recognition
Resources		 of incoming These are included
in the Statement
of Financial Activities (SoFA) when
-the charity becomes entitled to the resources;
-the trustees are virtually certain they will receive the resources;
and
-the monetary
value can be measured
with sufficient
reliability.
Membership subscriptions Memberships
subscription
collected on behalf of other parts ofthe Scout Movement
are reported
in the SoFA net ofany amount
paid out. This is because these subscd ptions 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
permitted
by the FRS 102SORP or FRS 102.		 or
Grants and donations Grants and donations
are only included
in the SoFA when the charity has unconditional
entitlement
to the resources
Tax reclaims on donations
and giffs		 Incoming resources
from tax reclaims are included
in the SoFA when they are received
Gifts in kind Gifts in kind forsale or distribution
are included
in the accounts as gifts only when sold or
distributed
by the charity. 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 of any 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
from
revaluing
investments
to market value at the end ofthe year.
Liability recognition Liabilities are recognised as soon as there isa legal or constructive
obligation
committing
the
chaffity to pay out resources.
Governance and Support costs Governance
costs comprise
aff costs involving
public accountability
of the charity and its
compliance
with regulation
and good practice. These costs have been included
in the 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
clue.

TES TO THE ACCOUNTS
THE YEAR ENDED 31 MARCH 2022
Analysis ofIncoming resources
2022 2021f
Voluntary
income
Membership
subscriptions
Income tax recovered
Less: Membership
fees paid		 11,712
779
(8,360)		 4,408
8,780
(10,780)
Donations
and Gifts
Government
Grants
- LRSG & Furlough		 4,131
2,983
10,753		 2,408
2,408
21,399
f 17,867 f26,215
Covid —t he total o
f this relief was f3,789.74
2022f 2021
Charitable
Activities
Troop income (camps etc)
Beaver Income		 3,219
14
Canoeing 490
Gas 50
Scarves and woggles 93
f3,866
2022 2021f
Other Trading
Activities
Jumble Sale 3,959
Christmas Craft Sale 4,521 2,324
Christmas Cards 2,515
BBQ 1,316
Firework
500 Club		 Night 1,748
404
Sundry Activities 394 35
f 14,857 f2,359
Investment Income 2022f 2021
Interest (gross) on bank accounts 858 2,746
Hall Rent 18,079 4,203
FITTariff income 555 886
F 19,492 f7,835

2022 2021
Investment
management		 costs - premises
Wages
Rates		 7,751
204		 7,532
Water rates 952 686
Electricity
&Gas
Insurance
Cleaning
Waste disposal
Telephone
and TV		 2,313
3,948
1,403
1,079
989		 1,442
3,816
1,375
1,052
974
Repairs and maintenance 8,295 17,676
Rupert Fison Centre Ltd Expenses 2 2
226,936 2 34,555
2022 2021
Fundraising
costs
Jumble Sales 194
Christmas
Craft Sale		 158 58
Christmas
Cards		 363
Firework
Night		 883
BBQ 813
500 Club 148
82,559 258
2022 2021
Charitable
activities		 2
Donations 1,600
Camping
equipment		 and repairs 441 777
Canoe Course 490
Scarves and woggles 99
Uniform 53
General Expenses 316
OSM &Quickbooks 754 773
Troop expenses
(Inc		 camps) 4,309 47
Cub expenses 550 157
Beaver expenses 423 115
Governance
costs
Photocopying,
post and stationery		 59 145
Supporters/employers insurance 532 532
Independent
examination		 210 210
Card payment
charges		 340 126
Lottery registration 20 20
Website 54 54
Miscellaneous 104 20
2 10,354 2 2,976

FOR THE YEAR ENDED FOR THE YEAR ENDED 31 MARCH 2022 31 MARCH 2022 31 MARCH 2022
Analysis ofresources expended (cont) 2022f 2021
Other resources expended
Depreciation
Loss on disposal		 ofassets 11,111
115		 12,210
2 11,226 2 12,210
Trustees and other related parties 2022 2021
2 F
Trustee expenses reimbursed
Treasurer
Two other trustees		 9,481
149		 2,839
488
2 9,630 23,327
All amounts
paid were to reimburse		 expenditure on behalf ofthe Group.
Trustee remuneration in the year ended 31 March 2022 was nil (2021 nil)
Donations
of 2700 were received from
time spent by the employee
undertaking		 the employer
of one Trustee under
voluntary
work.		 ascheme to recognise the
Fees for examining the accounts 2022 2021
2
Independent
examiners fees		 210 210
6210 2210
StaffCosts 2022 2021
2
Gross wages 7,178 6,970
Employers
National		 Insurance
Pension 573 562
27,751 27,532
Average
number
of full-time		 equivalent employees
Cleaning
and caretaking		 1 1
The Group has a pension scheme with NEST. No employee was paid more than 260,000
Fixed Assets Leasehold Furniture 8
Land Building Equipment Total
Cost 2 2 F 2
At 1 April 2021 83,643 319,554 96,727 499,924
Additions 4,249 4,249
Disposals (1,145) (1,145)
At 31 March 2022 283,643 F 319,554 2 99,831 F503,028
Depreciation 2 2
At 1 April 2021 16,060 107,608 81,371 205,039
Depreciation
for year		 669 6,423 4,019 11,111
On disposals (1,030) (1,030)
At 31 March 2022 2 16,729 2 114,031 284,360 2215,120
At 31 March 2022 266,914 2 205,523 2 15,471 2287,908
At 31 March 2021 2 67,583 F 211,946 2 15,356 2294,885

tion
is calculated
to write down the
ed are		 value of fixed assets over their
Furniture
and equipment
Lease premium		 25% (RB)
over 125years (SL)
Building over 50years (SL)
Furniture
and equipm
Lease premium
Building		 Furniture
and equipm
Lease premium
Building		 ent
25% (RB)
over 125years (SL)
over 50years (SL)		 ent
25% (RB)
over 125years (SL)
over 50years (SL)		 ent
25% (RB)
over 125years (SL)
over 50years (SL)		 ent
25% (RB)
over 125years (SL)
over 50years (SL)		 ent
25% (RB)
over 125years (SL)
over 50years (SL)		 ent
25% (RB)
over 125years (SL)
over 50years (SL)
In 1997the Group acquired a lease for 125years ofa piece of land on which it has built a Scout Hall
which opened
in 2004.The premium
of the
and the communal
infrastructure
of square,		 lease included
car parks and		 the cost of providing
the services to the site
paths that will be shared
by the other site
users.
The Group also has camping equipment
and		 furniture
from the old hall that has historically		 been written
off as acquired. The
should be assumed		 assets have
little or no
to be fully depreciated		 open market value so the trustees
have agreed that they
for accounts purposes.
Equipment
for the new hall and new
camping
and activity		 equipment costing more than 2100 is capitalised at cost.
9 Investments 2022 2021
1" Cost at
April 2021		 Transfer Gain on
revaluation		 Total Total
F 2
M&G Charifund 50,000 50,278 100,278 89,045
M&G Charibond 50,000 16,187 66,187 67,943
United Trust 53,601 (53,601) 53,601
Cambridge
& Counties		 82,086 82,086
Market value at year end 2 153,601 228,485 266,465 2248,551 2210,589
Historical cost 2 182,086 2 153,601
Represented
by:		 Market value
at year end		 Gain/(Loss)
for year
M&G Charifund 100,278 11,233
M&G Charibond
Cambridge
& Counties		 66,187
82,086		 (1,756)
2 248,551 2 9,477
10 Stoclr 2022 2021
2 2
At 1 April 2021 492 492
Added
in the year		 116
Expensed
in the year		 (135)
At 31 March 2022 2473 2492

Debtors 2022 2021
2
Membership
fees —next year
Other debtors		 7,431 8,360
414
Prepayments 2,943 2,917
F 10,374 211,691
Cash at bank andin hand 2022 2021
F 2
Cambridge
&Counties		 81,233
United Trust 53,601
Santander
Business Reward Saver
Santander
Business Direct Saver
Santander
Deposit Account		 32,646
8,322
168		 32,642
8,321
168
Santander
Current
Account
Santander
Current Account
Barclays
Hall Hire
Barclays General Current
Barclays Fundraising		 5,237
26,010
9,332
1,463
266		 7,961
5,421
5,935
4,053
PayPal
Go Cardless 368
Cash 918 818
2 138,331 2 146,552
Current liabilities
Amounts
falling due		 within one year 2022 2021
2 2
Summer camp 1,137 152
Group Camp 30 30
Rupert Fison Centre Ltd 1,820 1,831
Archery Camp 1,445 85
Hall —income
in advance		 751
Computer
Club		 436 828
Explorer & DofE fees 386 72
WSJ Funds 2,428
Beaver expenses 152
Flixton Trip 135
Cycle camp 543 263
Hall —gas, electricity, wate r and repairs 2,396 2,694
Examiners fee 210 210
Trustees expenses 1,430 186
Cub expenses 33 94
Scout event refunds 35
Christmas
dinner		 42 42
500 Club prizes 22
213,431 26,487