##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||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|
##
##
##
##
##
##