2021-12-31-accounts

									31st
						31stDecember 2021			December
									2020
				Note	Unrestricted funds	Restricted fu d income nds	Endowment funds	Total	Total
					K
Fixed assets
Tangible assets					4,910			4,910	5,105
Other fixed assets
Investments				10
		Total Sxecfassets							5,105
Current assets
Stock and work in	progress				292			292	1,722
Debtors					12,057			12,057	14,727
(Short term) investments				12	131,386	6,827		138,213	105,871
Cash at bank and	in	hand		13				8,719	10,090
	Total current assets						7		132,410
Creditors: amounts		falling	due within
one year				14				379
Net current		assetsl(tiabilities)							131,425
Total assets less		current liabilities							136,530
Creditors: amounts		falling	due after
one year				14
Provisions for liabiiities and charges
			Net assets						136,530
Funds ofthe Charity
Unrestricted funds					156,985			156,985	129,703
Restricted income	funds			15		6,827		6,827	6,827
Endowment funds
			Total funds		156,985	6,827		163,812	136,530

Signature		Print Name
	P	Walker	Chairman
		8 Fox	Treasurer

Note 2
iNCOMING	RESOURCES
Recognition	of incoming			These are included in the Statement ofFinancial Activities (SoFA)when:
resources				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 ofother parts ofthe Scout Movement are	reported	in	the
				SoFA nst ofany amount paid out. This is because these subscription are in effect held as agents		before
				being paid oub
Incoming resources		with related		Where incoming resources have related expenditure (as with fundraising or contract income) the
expenditure				incoming resources and related expenditure are reported gross in the SoFA.
Grants and	donations			Grants and donations are only included in the SoFA when the charity has unconditional	sntilleinent		to
				the resources.
Tax reclaims on donations			and	tncorning resources from tax reclaims are included in the SoFAat the same time as the	giR to which		they
gifts				relate.
Contractual	income and			This is only included In the SoFAonce the related goods orservices have been delivered.
perfonnance	related	grants
Gifts In kind				Gifts in kind are accounted for at a reasonable estimate oftheir value to the charity or the amount actually realised.
				Gifts in kind for sa!eor 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 included ln the SoFAas incoming resources when	receivable.
Donated services and facilities				These are only included in incoming resources (with an equivalent amount in resources	expended)
				where the benefit to ths charity Is reasonably quantifiabts, measurable and material. The value placed
				on these resources is the estimated value to ths charity ofthe service or facility received.
Volunteer help				The vaiue ofany voluntary help received is not included in the accounts but isdescribed annual report.	in the trustees'
Investment	Income			This is inciuded in the accounts when receivable.
investment	gains and losses			This includes any gain or ioss on the sale ofinvestments and any gain or loss resulting from revaluing
				investments to market value at the snd ofthe year.
EXPENDITURE AND LIABILITIES
Liability recognition				Liabilities are recognised as soon as there is a legal or constructive obligation committing	the charity			to
				pay out resources.
Governance	costs			Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee meetings
				and cost ofany legal advice to trustees on governance or constitutional matters.
Grants with	performance			Where the charity gives a grant with conditions for its payment being a specific level ofservice or output
conditions				to be provided, such grants are only recognised in the SoFAonce the recipient ofthe grant has provided
				the specified service or output.
Grants payable without				These are only recognised in the accounts when a commitment has been made and there are no
performance	conditions			conditions to be met relabng to the grant which remain in the control ofthe charity.
Support Costs				Support costs include central functions and have been allocated to activity cost categories on a basis
				consistent with the use ofresources, eg allocating property costs by floor areas, or per capita, staff costs
				by the time spent and other costs by their usage.
Tangible fixed assets		for use by		These are capitalised ifthey can be used for more than one year, and cost at least EIOO. They are
charity				valued atcost ora reasonable value on receipt.
Investments				Investments quoted on a recognised stock exchange are valued at market value at the year end.		Other
				investment assets are included at trustees' best estimate ofmarket value.
Stocks and work in progress				These are valued at the lower of cost or market value.

Note 3	Ana	lysis ofincoming	resour	ce	s
								2021	2020
			Analysis
Voluntary	income	Mernbershi Recei ts						20,081	25,404
		Less: Membership (National/County)	receipts		paid	on		(22,102)	(27,675)
		Net membership	subscri	tions retained				2,021	2,271
		Grants 8 Donations Received						16,907	1,334
		Rental Income						120		120
		L ac						18,000
							Total	33,006	{817)
Activities	for generating	Bag packing and	other fundraising			activities
funds		Bad eSales
							Total
Investment	income	Bank Deposit interest
		CCLA COIF Charities Deposit Fund								26
							Total	12
Incoming	resources from	Gang Show
charitable	activities
		General Fund						2,502
							Total	2,502

									2021
									F
Costs ofgenerating			Fund-raising				Expenses
voluntary	Income
			Su	ort		costs
								Total
Fundraising		trading	Bad	eSale Ex nses					1,429
costs
			Su	ort		costs
								Total	1+29
investment
management		costs
								Total
Charitable		activities	Youth		r		rarnme and activities		1,621
			Gan		Show expenses				222	8?
			Adult		su		rt and trainin
			Develo			ment ofscoutin			4,320	3,817
			Sup		ort	and services to the movement
			Grants and				Donations
			Governance costs						698
								Total		5,299

upport	C	osts
alysed	as	follows:			Governance
		Fundraising activity	Charitable	Activity	Activity	Total	Cost
Total

Note 9			Tangi	ble fixed asse	ts
9.1Cost or	valuation					Furniture,
				l and &	Motor Vahicles					Total
				Buildings		Fittings	and
						Oflice
						Equipment
						E
Balance brought		forward		4,327			5,38?				9,714
Additions
Revaluations
Disposals
Transfers
Balance carried		forward		4,327			5,387				9,714
9.2Accumulated		depreciation		and impairment	provisions
Depreciation	is provided		on the	above assets at	the following rates:
			Basis	Straight	Straight	Reducing			Reducing
				Line/Reducing	Line/Reducing	Balance			Balance
				Baiance	Balance
			Rata			25%			25%
				Land &	Motor Vehicles	Furniture,			Scouting	Total
				Buildings		Fittings	and		Equipment etc
						Office
						Eouioment
						E
Balance brought		forward					4,609
Depreciation	charge for		year					195
Impairment	provisions
Revaluations
Disposals
Transfers
Balance carried		forward					4,804				4,804
9.3Net book value
Brought forward				4,32?				778			5,105
Carried forward				4,327				583
9.4Revaluation

Note 15 15.1 Funds	held	Endowment and restricted	Endowment and restricted	Endowment and restricted	Endowment and restricted	funds
The charity	held	the following funds atthe year end
»	permanent		endowment funds		{PE);
~	expendable		endowment funds (EE);and
~	restricted		income funds, includin s ecial			trusts, ofthe charit		R.
Fund Name				Type PE,EE orR		Purpose and		Restrictions
Moon Trust Fund					Tobe used for camping/expedition			related purposes
15.2 INovements		ofmajor		funds
				Fund						und
				balances						balances
				brought	Incoming	Outgoing			Gains and	cerned
				forward	resources	resources	Transfers		losses	forward
Fund names
Moon Trust Fund				6,827						6,827
	Total Funds			6,827						6,827

15.3Transfers between funds
From Fund (Name}	To Fund {Name)	Reason	Amount