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||||||||||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|
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|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||||||||
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|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||||||||||||
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|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|||||||||
|ยป|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|
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