2022-03-31-accounts

Charity number: 305841

MID SUSSEX DISTRICT SCOUTS

UNAUDITED

COUNCIL'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

MID SUSSEX DISTRICT SCOUTS

CONTENTS

	Page
Reference and administrative details of the Charity, its Council and advisers	1
Council's report	2 - 3
Independent examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the financial statements	7 - 21

MID SUSSEX DISTRICT SCOUTS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS COUNCIL AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Council	Alan Dyke, Chair of Trustees (appointed 20 November 2021)
	Ken Butler, President
	Alec Gaskin, President
	Mark Scholfield, District Commissioner, Trustee (appointed 1 July 2021)
	Michael Larcombe, Deputy District Commissioner and Badge Secretary
	Lisa Costello, District Treasurer
	Stefan Kohli, District Network Commissioner (resigned 5 January 2022)
	Robert Sawyer, Acting District Commissioner (resigned 1 July 2021)
	June Tremlett, Deputy District Commissioner (resigned 22 May 2022)
	Holly Watson, Deputy District Commissioner (resigned 22 July 2021)
	Pam Hobbs, District Secretary (resigned 20 November 2021)
	Vernon Cowdell, Executive Member (resigned 18 October 2021)
	Steve Hudson, Executive Member (appointed 4 January 2021)
	Mark Hutchison, Executive Member (appointed 24 November 2021)
	Tony Pearson, Trustee
	Fred Thomas (appointed 20 November 2021)
Charity registered number 305841 Principal office 14 Summerhill Grange Lindfield West Sussex RH16 1RQ Accountants GMBC LLP Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH

Page 1

MID SUSSEX DISTRICT SCOUTS

COUNCIL'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Council present their annual report together with the financial statements of the Mid Sussex District Scouts for the year 1 April 2021 to 31 March 2022.

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the Council have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Review of activities

Over this year, with the gradual ending of restrictions introduced to control the spread of infections associated with the Coronavirus, normal Scouting activities, including face to face meetings restarted. The impact of the controls did cause a reduction in the membership of both young people and Leaders. These losses have been quickly recovered and our waiting lists for new memberships is growing. We are particularly thankful to our Leaders who managed to maintain Scouting, with meetings outside and via Zoom calls. No District run events took place due to the uncertainty of the restrictions and the loss of some activity spaces, due to closures.

The District made a £2.50 charge on the Capitation this year, last year we made no charge due to the limited activities during the Covid restrictions. Previous years the capitation was £6.00.

The District HQ (Redwood Centre) remains open for our use and is let out to a Nursery and a Church Group, plus occasional weekend hirings. MSDC continue with a view to redevelop the whole site, including Claire Hall, currently being used as a Vaccination Centre. We are very involved in the public consultation on the future for the site. Fundraising for the new centre at Barn Cottage Green continued to be put on hold as MSDC have been unable to issue a lease for the land, this due to their pressure of work rather than any fundamental objection.

Discussions with Mid Sussex District Council on a new site in Burgess Hill continued to be quiet for this period.

Financial review

a. Going concern

After making appropriate enquiries, the Council have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Reserves policy

It is the policy of the charity to maintain free reserves at a level to cover future anticipated expenditure for at least three months.

Page 2

COUNCIL'S REPORT IcopifiNUED) FOR THE YEAR ENDED 31 IAARCH 2022 . Consthutlon Mid Sussex Dlstrlct Scouts is a registered charty, numb8r 305841. aThJ Constitu￿ u￿r a Trust deed. b. Méthods of appoinlmwrt or eleclton of coul￿11 The managemwrt of the Charity is th8 resK￿￿￿ty of the c￿￿?1 are etecbj and co-opted urKler the temis of the Trust de&J. Slatem￿ of Cwncll's responslbiiiiles The Coundl are resrA)Ntdè for pry)arirKJ the Cwnufs retA)rt and f[narK1￿ statements In a￿rdance a￿[cable law arKI Unit￿1 lfjn￿ Artouri￿ Sta￿larts (Uniled l(YyJom Generalty Accepbj Accounting Practice}. The law appliC￿e to charlties In Englarnl & Wales requires the Couwl to prepare financial statements for each finaficial year which grve a true 8TrJ f￿r view of the state of affairs of the Chartty and of tts irwming iesources and application of resources, W￿lUdir￿j ino)me arKI 8XFWKJilure. for that period. In pr8parsng these financial statements, the Cwncd are required to: select suitat49 accounting pMJica8s aThJ then ath them o)nsistenty.' observe the methcmjs aTrJ prirtiples of the Charities SORP IFRS 102): make jLhJgments and accountiTr3 estimates that are re&8onaNe aThJ prL#lent; state whether aWicable UK AccountirKJ s￿￿rits {FRS 102) have Ixen foNowed, sutty￿t to any material departures disdosed and explain￿1 in the financid statements. prepare the fi'nwKial statements on the goi￿ corKwn basis unless Ft is inatwwe to presume that the Charity will contrue in t￿l￿$s. The Cwncil are reswnSi￿8 for keeptNJ adewats a(>J)untiivJ [￿X)rdS thal are Su￿lent to show and ewaln the Charivs transactions and disdrw reasonable a(xuracy at any time the ffinanC4￿ position of th8 Charty and enable them to ensur8 that the financial statements comply with the Charsiies Act 2011, the Charity (Accounts and R8Wrtsl Regulations 2008 ￿ the prO￿SlOng of the Trust deed. They are also resp￿sIbl8 for safeguarding the assets of the Ctwity and hence for tak￿￿ reasiThk* steps for the lyeventi￿ and delection of fraud and other irregularilies. Approved by order of the members crf ts iM)ard of on behalf ty.. arKI signed on their Alan Dyke (Chair ol Trust88sI Page 3

MID SUSSEX DISTRICT SCOUTS INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022 Independent examiner's report to the Council of Mid Sussex Dlstrlct Scouts ('the Charltv) I report to the charity Council on my examination of the accounts of the Charity for the year ended 31 March 2022. Responsibilities and basls of r8POrt As the Council ol the Charity you are responsible lor th9 preparation of the accounts in accordance with the requirements of the Charities Act 2011 1 the 2011 Acl'l. I report in respect ol my exarninalion of the Charills accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 14515llbl ol the 2011 Act. Independent examiner's statement Your allenlion is drawn lo the lact that the Charity has prepared the accounts in accordance with Accounting and Fleporting by Charities.. Statement of Flecommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities: Sialemenl ol Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations bul has been withdrawn. l understand that this has been done in order lor the accounts lo provide a true and fair view in accordance with the Generally Accepted Accounting Practice elleciive for reporting periods beginning on or alter 1 January 2015. I have completed my examination. I confirm that no mallers have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements Concerning the form and content ol accounts sei out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and lair. view which is not a matter considered as part ol an independent examination. I have no concerns and have come across no other matters in connection with the examination to which allenlion should be drawn in this report in order to enable a proper understanding ol the accounts to be reached. Signed: Tina Pearce Dated- 27 September 2022 GMBC LLP Chartered Tax Advisers and Accounlanls Marine House 151 Western Road Haywards Heath Wesl Sussex RH16 3LH Page 4

MID SUSSEX DISTRICT SCOUTS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income/(expenditure) Transfers between funds 16 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Restricted funds 2022 £ - 8,583 - 8,583 7,471 7,471 1,112 (8,924) (7,812) 8,561 (7,812) 749	Unrestricted funds 2022 £ 97 57,215 29 57,341 61,008 61,008 (3,667) 8,924 5,257 315,486 5,257 320,743	Total funds 2022 £ 97 65,798 29 65,924 68,479 68,479 (2,555) - (2,555) 324,047 (2,555) 321,492	Total funds 2021 £ 10,192 52,590 108
				62,890
				44,993
				44,993
				17,897 -
				17,897
				306,150 17,897
				324,047

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 7 to 21 form part of these financial statements.

Page 5

BALANCE SHEET AS AT 31 IAARCH 21Yr2 Tangib18 assets Investments 10 11 5219 6,422 3,5(70 Stocks Debtors Gash at bank and in harKJ 12 5,438 19,881 352.700 13 755 374015 Creditors.. amounts falliThJ ¢AJe within one 14 Ini,172) (S3,894) 3162TJ 314.1 Totsl assets le88 curront Il•blli1195 321,4V2 324,047 Not assets excludlng penslon asset 321N92 324,047 Totsl net assets 321,492 324.047 Charity funds Restricted funts Unrestricted luTrJs 16 16 8,561 315.486 320,743 Total funds 321,492 324,047 signed on their Ixhalf ty.. -25JsOi- JR4 Alan Dyke Ichair ol Trusteeg) The note9 on pages 7 to 21 form of Ilwe fiwKaal 8tatern￿ts. Page 6

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. General information

Mid Sussex District Scouts is a charity registered in England and Wales, registration number 305841. The principal office addres is 14 Summerhill Grange, Lindfield, West Sussex, RH16 1RQ.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

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. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Mid Sussex District Scouts meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 7

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. .

Depreciation is provided on the following bases:

Long-term leasehold property	- 10% straight line
improvements
Plant and machinery	- 25% reducing balance
Motor vehicles	- 25% reducing balance
Equipment	- 25% reducing balance

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Page 8

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.7 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 9

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Council in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Council for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Unrestricted funds 2022 £ Grants Mid Sussex District Council Covid 19 grant - Subtotal detailed disclosure - Donations 97 Subtotal 97 Total 2022 97 Total 2021 10,192	Total funds 2022 £ - - 97 97 97 10,192	Total funds 2021 £ 10,000
		10,000
		192
		192
		10,192

Page 10

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. Income from charitable activities

Badge sales Membership subscriptions Explorers Jamboree District events including water activities The Redwood Centre rent Total 2022 Total 2021	Restricted funds 2022 Unrestricted funds 2022 £ £ 8,583 - - 2,940 - 28,344 - - - 1,416 - 24,515 8,583 57,215 4,404 48,186	Total funds 2022 £ 8,583 2,940 28,344 - 1,416 24,515 65,798 52,590	Total funds 2021 £ 4,404 300 22,071 746 - 25,069
			52,590

Membership subscriptions are shown net of the fees collected as agent on behalf of the District Scouts. District events including water activities includes a prior year adjustment of £3,500. This relates to an investment receipt incorrectly accounted for as income.

5. Investment income

Unrestricted funds 2022 £ Interest receivable 29 Total 2021 108	Total funds 2022 £ 29 108	Total funds 2021 £ 108

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MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. Analysis of expenditure on charitable activities

Summary by fund type

Badge accounts Explorers Total 2022 Total 2021	Restricted funds 2022 Unrestricted funds 2022 £ £ 7,471 - - 61,008 7,471 61,008 3,680 41,313	Total funds 2022 £ 7,471 61,008 68,479 44,993	Total funds 2021 £ 3,680 41,313
			44,993

7. Analysis of expenditure by activities

Badge account Explorers Total 2022 Total 2021	Direct costs 2022 £ 7,471 37,054 44,525 19,063	Support costs 2022 £ - 23,954 23,954 25,930	Total funds 2022 £ 7,471 61,008 68,479 44,993	Total funds 2021 £ 3,680 41,313
				44,993

Page 12

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Explorers Young leaders District events Badge purchases Total 2022 Total 2021 Analysis of support costs Depreciation The Redwood Centre other running costs Accounting fees Legal and professional fees Sundry expenses Total 2022 Total 2021	Badge account 2022 £ - - - 7,471 7,471 3,680	Explorers' activities 2022 £ 33,177 359 3,518 - 37,054 15,383 Explorers' activities 2022 £ 1,202 21,300 690 - 762 23,954 25,930	Total funds 2022 £ 33,177 359 3,518 7,471 44,525 19,063 Total funds 2022 £ 1,202 21,300 690 - 762 23,954 25,930	Total funds 2021 £ 15,383 - - 3,680
				19,063
				Total funds 2021 £ 1,467 22,759 870 500 334
				25,930

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MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Independent examiner's remuneration

	2022	2021
	£	£
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts	690	870

9. Council's remuneration and expenses

During the year, no Council member received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 March 2022, no Council expenses have been incurred (2021 - £NIL) .

10. Tangible fixed assets

Cost or valuation At 1 April 2021 At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021	Leasehold property improvements £ 4,045 4,045 809 405 1,214 2,831 3,236	Plant and machinery £ 3,814 3,814 3,256 140 3,396 418 558	Motor vehicles £ 5,000 5,000 3,418 396 3,814 1,186 1,582	Equipment £ 9,620 9,620 8,574 262 8,836 784 1,046	Total £ 22,479
					22,479
					16,057 1,203
					17,260
					5,219
					6,422

Page 14

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Fixed asset investments

The investment of £3,500 was disposed of in a prior year and the receipt was incorrectly accounted for as income in that year. During the current year it has been adjusted against the income category District events including water activities.

12. Stocks

	2022	2021
	£	£
Badge stocks	5,983	5,438

13. Debtors

Due within one year Trade debtors Other debtors Prepayments and accrued income	2022 £ 2,891 12,569 6,247 21,707	2021 £ 5,978 13,903 -
		19,881

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MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Creditors: Amounts falling due within one year

Loans Trade creditors Accruals and deferred income Financial instruments Financial assets Financial assets measured at amortised cost Financial liabilities Financial liabilities measured at amortised cost	2022 £ 720 54,684 14,768 70,172 2022 £ 380,198 2022 £ (56,094)	2021 £ 1,200 54,096 8,598 63,894 2021 £ 378,019 2021 £ (62,566)

15. Financial instruments

Financial assets measured at amortised cost comprise cash at bank and in hand, stocks, trade debtors and other debtors.

Financial liabilities measured at amortised cost comprise loans, trade creditors and accruals.

Page 16

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

16. Statement of funds

Statement of funds - current year

Unrestricted funds Designated funds New Scout hut building fund The Redwood Centre General funds General funds Total Unrestricted funds Restricted funds Badge fund Equipment fund Total of funds	Balance at 1 April 2021 £ 242,631 - 242,631 72,855 315,486 7,812 749 8,561 324,047	Income £ - 24,515 24,515 32,826 57,341 8,583 - 8,583 65,924	Expenditure £ - (21,300) (21,300) (39,708) (61,008) (7,471) - (7,471) (68,479)	Transfers in/out £ - (3,215) (3,215) 12,139 8,924 (8,924) - (8,924) -	Balance at 31 March 2022 £ 242,631 -
					242,631
					78,112
					320,743
					- 749
					749
					321,492

Page 17

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds Designated funds New Scout hut building fund The Redwood Centre General funds General funds Total Unrestricted funds Restricted funds Badge fund Equipment fund Total of funds	Balance at 1 April 2020 £ 242,631 - 242,631 55,682 298,313 7,088 749 7,837 306,150	Income £ - 25,069 25,069 33,418 58,487 4,404 - 4,404 62,891	Expenditure £ - (22,759) (22,759) (18,555) (41,314) (3,680) - (3,680) (44,994)	Transfers in/out £ - (2,310) (2,310) 2,310 - - - - -	Balance at 31 March 2021 £ 242,631 -
					242,631
					72,855
					315,486
					7,812 749
					8,561
					324,047

Page 18

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Aim and use of funds

Designated funds:

The new Scout hut building fund was set up by the Council in a previous year and relates to an amount set aside for building a new Scout hut in the Haywards Heath and Burgess Hill area.

The Redwood Centre designated fund was set up in a prior year and includes all rental income received and associated running costs. The fund balance is transfered to the general fund.

Restricted funds:

The badge fund was set up in a prior year and includes all income and costs relating to the provision of Scout badges. The Council made the decision that the cumulative fund balance, which has arisen over many years, should be transferred to the general fund where it can be used against the wider scouting activities.

The equipment fund was set up in a prior year with a grant provided by West Sussex County Council for equipment purchases.

Page 19

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

17. Summary of funds

Summary of funds - current year

Designated funds General funds Restricted funds	Balance at 1 April 2021 £ 242,631 72,855 8,561 324,047 Balance at 1 April 2020 £ 242,631 55,682 7,837 306,150	Income £ 24,515 32,826 8,583 65,924 Income £ 25,069 33,418 4,404 62,891	Expenditure £ (21,300) (39,708) (7,471) (68,479) Expenditure £ (22,759) (18,555) (3,680) (44,994)	Transfers in/out £ (3,215) 12,139 (8,924) - Transfers in/out £ (2,310) 2,310 - -	Balance at 31 March 2022 £ 242,631 78,112 749
					321,492
					Balance at 31 March 2021 £ 242,631 72,855 8,561
Summary of funds - prior year
Designated funds General funds Restricted funds
					324,047

Page 20

MID SUSSEX DISTRICT SCOUTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets Current assets Creditors due within one year Total	Restricted funds 2022 Unrestricted funds 2022 £ £ - 5,219 749 385,696 - (70,172) 749 320,743	Total funds 2022 £ 5,219 386,445 (70,172) 321,492

Analysis of net assets between funds - prior year

Tangible fixed assets Trade investments Current assets Creditors due within one year Total	Restricted funds 2021 £ - - 9,888 (1,327) 8,561	Unrestricted funds 2021 £ 6,422 3,500 368,131 (62,567) 315,486	Total funds 2021 £ 6,422 3,500 378,019 (63,894) 324,047

Page 21