## **TRUSTEES’ ANNUAL REPORT** 

## **for the period 01 April 2020 to 31 March 2021** 

## **Section A - Reference and Administration Details** 

Charity Name **Solihull County Scout Council** 

Registered Charity Number **505527** 

Principal Address **Hobs Meadow, Hobs Moat Road, Solihull, B92 8PG** Advisers **CAF Bank** 

**The Scout Association, Chingford, London** 


**----- Start of picture text -----**<br>
Trustee Name Office<br>Andrew Baynes<br>Shirley Brookes County Commissioner<br>Jacqueline Butterworth<br>Ian Carnell<br>Ian Carpenter Treasurer 1.4.20 – 1.7.20<br>Chris Davis Treasurer 1.7.20 – 31.3.21<br>Sue Cheshire<br>Gregory Dodd<br>Lauren Evans County Youth Commissioner<br>1.4.20 – 31.12.20<br>Charlotte Richardson County Youth Commissioner<br>1.1.21 – 31.3.21<br>Simon Hague Chair<br>Robert Swindell Secretary<br>Kenneth Meeson<br>Roger Pacey<br>Mathew Spencer<br>**----- End of picture text -----**<br>


Solihull County Scout Council – Trustees’ Annual Report and Accounts 2020 

Page 1 



## **Section B - Structure, governance and management** 

The Scout County's governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The County has adopted the Model Constitution contained within the Policy, Organisation and Rules of The Scout Association. 

The Scout County is a trust established under its rules which are common to all Scouts, operating as a Public Benefit Entity. 

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association. 

The Scout County is managed by the County Executive Committee, the members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. 

The Committee consists of 3 independent officers, Chair, Treasurer and Secretary together with the County Commissioner, District Chairs, elected and nominated members and meets a minimum of 6 times per year. 

This County Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointments and is responsible for 

- The maintenance of County property; 

- The raising of funds and the administration of County finance; 

- The insurance of persons, property and equipment; 

- County public occasions; 

- Assisting in the recruitment of leaders and other adult support; 

- Appointing any sub committees that may be required; 

- Appointing County Administrators and Advisors other than those who are elected. 

## **Risk and Internal Control** 

The County has in place systems of _**internal controls**_ that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. 

Solihull County Scout Council – Trustees’ Annual Report and Accounts 2021 

Page 2 



## **Section C - Objectives and activities** 

The objectives of the County are to act as a unit of the Scout Association. 

The Aim of The Scout Association is to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local national and international communities. The method of achieving the Aim of the Association is by providing an enjoyable and attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. The Trustees consider that continuing scouting activities in line with these aims and objectives is in accordance with the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011. 

## **Section D - Achievements and performance** 

At the end of April 2021 Solihull Scout County comprised of 25 groups. The groups are divided into two Districts – Blythe and Cole. Each District has Explorer Scout provision for 14 to 18 year olds across 12 individual Explorer Scout Units. There is also a Network unit for 18 to 25 year olds in each District. Young Leaders play a vital role as part of the leadership team in many sections and are supported through the delivery of the programme of Young Leader scheme training modules throughout the year. 

The COVID-19 pandemic has impacted the membership of Solihull Scouts in a number of ways. Many sections continued to run meetings via Zoom through the dedication of the leadership teams. However, in some cases leaders decided that it was time to step down and several sections were closed. Additionally, sections were less likely to recruit new young people or adults over this period. As a result, the census for 2020 showed a decrease of 21% in youth membership and an 18% decrease in adults, leading to an overall decrease of 20% from last year. This is in line with national trends and 

anecdotally the numbers are already starting to recover now that face to face Scouting has resumed. On the date of census, 31 January 2021, there were 1812 young people and 640 adults involved in Scouting in Solihull (the numbers exclude the Occasional Helpers, but these adults are vital to the running of Sections). Girls now account for 22.9% of our youth membership. 

Despite the challenging circumstances of the pandemic, over the past year nearly all of the sections have taken part in a varied programme of Scouting activities from home or at meetings when permitted. A total of 153 Chief Scout awards were achieved at all levels as well as countless activity and challenge badges. A number of adults have also 

Page 2 Solihull County Scout Council – Trustees’ Annual Report 2018 



been recognised with national awards for good service or with the Solihull Scout County Merit Award. 

The County’s success is entirely down to the hard work and dedication of our volunteers at section, group, district and county levels. However this has being tested by the periods of suspension of face-to-face Scouting and the creativity and ingenuity of our volunteers to overcome the challenges needs to be recognised. Solihull should be proud of these volunteers who are making a difference in their communities and achieving the aims of The Scouts. 

## **Section E - Financial Review** 

## **Reserves Policy** 

The Trustees have determined that the County’s policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short. 

The Trustees have traditionally considered that the accounts should hold a sum equivalent to 18 months of headquarters running and associated costs, circa £28k in a normal year. 

The amount held in the General fund was £55k at the end of the 2020 – 2021 financial year which exceeds this amount, primarily as a result of the receipt of government covid related grants. 

The Trustees were aware of the surplus as reported at the committee meetings and were discussing a number of options to use the excess for Scouting in Solihull. 

With the impact of Covid-19 in mind the Trustees have decided to ringfence the surplus in the General Fund. This will be reviewed on an ongoing basis by the trustees in future years. 

It is important that the cash balances are held to 

- maintain an adequate cashflow for meeting expenses and activities 

- provide for the ongoing support of the Headquarters building 

- contribute to any unforeseen requirements across the County 

- ensure the General Fund is available to support the other fund categories where appropriate. 

Solihull County Scout Council – Trustees’ Annual Report and Accounts 2021 

Page 4 



The County held cash balances of approx. £98k at the year end. Of this £33k was held on deposit in relation to monies collected for the Eurojam 2020 camp and due to be repaid and is not available for any other purpose. 

Amounts are also held in specific funds allocated for use by International Scouting, County Camp, Jamboree, and County Scout Active Support. 

The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing the accounts and concluded that they have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis. 

## **Investment Policy** 

The County does not have sufficient funds to invest in longer term investments. The County has therefore adopted a risk averse strategy to the investment of its funds in the CAF Bank. 

Solihull County Scout Council – Trustees’ Annual Report 2018 

Page 2 



## **Section F - Declaration** 

The trustees declare that they have approved the trustees’ report above. 

Signed on behalf of the charity’s trustees 

Simon Hague – Chair 

Robert Swindell – Secretary 

Solihull County Scout Council – Trustees’ Annual Report and Accounts 2021 

Page 6 



## Solihull Scout Council 

Financial statements for the period ending 31st March 2021 

|**Statement Of Financial Activities**||
|---|---|
|Note<br>**Incoming Resources**<br>3<br>Total Income from Voluntary Income<br>Total Income from Funds Generating Activities<br>Total Income from Investment Income<br>Total Income from Charitable Activities<br>Total Other Income<br>**Resources Expended**<br>4<br>Total Cost of Funds Generating Activities<br>Total Cost of Charitable Activities<br>Total Cost of Managing/Administering the Charity<br>Total Other Expenditure<br>**Unrestricted funds carried forward**<br>**_Total Incoming Resources_**<br>**_Total Resources Expended_**<br>**_Net movement in funds_**<br>**_Unrestricted funds brought forward_**|**2021**<br>2020<br>**£**<br>£<br>32,758<br>11,610<br>12<br>26,590<br>15<br>49<br>2,422<br>45,287<br>0<br>0|
||**35,207**<br>**83,536**|
||0<br>1,195<br>5,491<br>60,195<br>7,203<br>11,349<br>0<br>0|
||**12,694**<br>**72,739**|
|||
||**22,513**<br>**10,797**|
||49,727<br>38,929|
||**72,240**<br>**49,727**|





## Solihull Scout Council 

Financial statements for the period ending 31st March 2022 

## **Balance Sheet** 

## **Fixed Assets** 

**Tangible assets** 

**Other fixed assets** 

**Investments** 

_**Total Fixed Assets**_ **Current Assets Stock and work in progress Debtors Debtors and prepayments Short term investments** 

**Cash at bank and in hand CAF Main A/C CAF Gold A/C CAF DofE A/C CAF HQ A/C CAF Events A/C CAF Activities A/C CAF Eurojam Bank CAF SAS Bank** 

**Equals A/C Equals Cards** 

**Cash HQ Cash** 

## _**Total Current Assets**_ 

**Creditors : amounts falling due within one year Creditors : amounts falling due within one year Prepaid Income** 

_**Net current assets / (liabilities)**_ 

_**Total assets less current liabilities**_ 

**Creditors : amounts falling due after one year** 

**Provisions for liabilities and charges** _**Net Assets**_ 


**----- Start of picture text -----**<br>
Note 2021 2020<br>£ £<br>9 0 0<br>0 0<br>10 0 0<br>0 0<br>11 2,175 1,250<br>12 0 0<br>12 11,738 16,213<br>13 0 0<br>14 75,942<br>33,186<br>31,672<br>686<br>1,309<br>101<br>100<br>28,363<br>328<br>807<br>859<br>127<br>171<br>111,621 93,405<br>15 32,701 5,362<br>6,681 0<br>72,240 88,043<br>15 72,240 88,043<br>0 38,316<br>0 0<br>72,240 49,727<br>**----- End of picture text -----**<br>




## Solihull Scout Council 

Financial statements for the period ending 31st March 2021 


**----- Start of picture text -----**<br>
Balance Sheet (contd.)<br>Unrestricted Funds<br>General fund 55,797 33,134<br>Designated funds<br>Building Fund 5,000 5,000<br>County Activities 3,000 3,000<br>Scout Active Support 2,085 2,235<br>International 926 926<br>Jamboree 5,432 5,432<br>Total Unrestricted Funds 72,240 49,727<br>Restricted Income Funds<br>Special Needs 15 0 0<br>Endowment Funds 15 0 0<br>Total Funds 72,240 49,727<br>-0.01<br>The financial statements were approved by the Trustees on ……………….2021 and signed on their behalf by<br>Signature Name Position<br>Chair<br>Treasurer<br>**----- End of picture text -----**<br>




## **Notes to the Accounts** 

## **Note 1 Basis of preparation** 

## **1.1 Basis of accounting** 

These financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) - Accounting and Reporting by Charities: 

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

## **1.2 Change in basis of accounting** 

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. 

## **1.3 Changes to previous accounts** 

No changes have been made to accounts for previous years. 

## **1.4 Going Concern** 

The financial statements are prepared on a going concern basis. The trustees have assessed the County’s ability to continue as a going concern to assure themselves of the validity of this assumption in preparing these accounts, and concluded that they have a reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to prepare the financial statements on a going concern basis. 

## **Note 2 Accounting Policies** 

## **INCOMING RESOURCES** 

|**Note 2**<br>**Accounting Policies**<br>**INCOMING RESOURCES**||
|---|---|
|**Recognition of incoming**|These are included in the Statement of Financial 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 of other parts of the Scout Movement are reported net of any amount paid out|
||because these subscription are in effect held as agents before being paid out.|
|**Incoming resources with**|Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the|
|**related expenditure**|SoFA.|
|**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 gifts**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.|
|**Contractual income and performance**|This is only included in the SoFA once the related goods or services have been delivered.|
|**related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at an estimate of value to the charity or the amount realised.|
||Gifts in kind for sale or distribution are included as gifts only when sold or distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as 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 the charity|
||is reasonably quantifiable, measurable and material_._The value placed on these resources is the estimated value to the charity of|
||the service or facility received.|
|**Volunteer help**|The value of  voluntary help received is not included but is described in the trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**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 of the 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 of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to|
||trustees on governance or constitutional matters.|
|**Grants with performance conditions**|Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such|
||grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.|
|**Grants payable without performance**|These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to|
|**conditions**|the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and are allocated to activitycategories on a basis consistent with resource use, eg allocating|
||property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fixed assets for use by charity**|These are capitalised if they can be used for more than one year, and cost at least £5000. They are valued at cost or a reasonable|
||value on receipt.|
|**Investments**|Investments quoted on a stock exchange are valued at market value at  year end. Other investments  are included at trustees' best|
||estimate of market value.|
|**Debtors & Prepayments**|Debtors are recognised at the settlement account. Prepayments are valued at the amount prepaid.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|





## **Notes to the Accounts (contd.)** 

## **Note 3 Analysis of incoming resources** 

## **Incoming Resources** 


**----- Start of picture text -----**<br>
Voluntary Income<br>Membership Fees<br>Fees Received from Districts 77,107<br>Less     Payment to the Scout Association -65,550<br>Retained County Element 11,557<br>Donations<br>Grants<br>Total Income from Voluntary Income<br>Activities for Generating Funds<br>Raffle<br>Jamboree<br>Eurojam<br>Total Income from Funds Generating Activities<br>Investment Income<br>Bank Interest<br>Total Income from Investment Income<br>Incoming Resources from Charitable Activities<br>Scouting Events<br> - Operation Chameleon<br> - Night Hike<br> - Six Summits<br> - Explorer Training<br>Premises Income<br>D of E Participation Places<br>Miscellaneous Income<br>Jamboree Fee Receipts<br>Eurojam Receipts<br>Scout Active Support<br>SAS Activity Group<br>**----- End of picture text -----**<br>


**Total Income from Charitable Activities** 


**----- Start of picture text -----**<br>
Other Incoming Resources<br>Other Income<br>Insurance Claims<br>Total Other Income<br>Total Incoming Resources<br>**----- End of picture text -----**<br>


||**2021**|2020|
|---|---|---|
||**£**|£|
||||
||11,557|11,610|
||||
||598|0|
||20,603|0|
||||
|||**32,758**<br>**11,610**|
||||
||0|23|
||0|8,617|
||12|17,950|
||||
|||**12**<br>**26,590**|
||||
||15|49|
||||
|||**15**<br>**49**|
||||
||0|9,450|
||0|1,589|
||0|1,225|
||0|1,170|
||||
||1,128|14,582|
||1,293|1,876|
||0|0|
||||
||0|11,600|
||0|971|
||||
||0|599|
||0|2,225|
||||
|||**2,422**<br>**45,287**|
||||
||||
||0|0|
||0|0|
||||
|||**0**<br>**0**|
||||
||||
|||**35,207**<br>**83,536**|





**Notes to the Accounts (contd.)** 

## **Note 4 Analysis of resources expended** 

## **Resources Expended** 

## **Costs of Funds Generating Activities** 

Eurojam Fundraising Costs 

**Total Cost of Funds Generating Activities** 

## **Expenditure on Charitable Activities** 

Scouting Events 

- Operation Chameleon 

- Night Hike 

- Six Summits 

- Explorer Training 

County Commissioner Discretionary Fund Meetings/Conferences Equipment D of E Participation Places D of E Support Costs Scouting Support Presentations - Chief Scout Awards Young Leaders Training Scout Training - Leaders Special Training - Mental Health Special Needs Support AGM / County Meeting Costs Comms/Website OSM Provision 

Jamboree Fees Paid Eurojam Receipts Scout Active Support SAS Activity Group **Total Cost of Charitable Activities** 


**----- Start of picture text -----**<br>
2021 2020<br>£ £<br>0 1,195<br>0 1,195<br>0 8,717<br>0 1,352<br>0 1,142<br>40 1,057<br>0 400<br>0 1,041<br>368 992<br>1,114 1,496<br>0 123<br>0 567<br>13 641<br>0 18<br>0 611<br>0 1,101<br>0 1,196<br>0 272<br>944 474<br>1,961 2,628<br>900 16,740<br>0 17,726<br>150 600<br>0 1,301<br>5,491 60,195<br>**----- End of picture text -----**<br>




## **Notes to the Accounts (contd.)** 

|**Notes to the Accounts (contd.)**|||
|---|---|---|
|**Expenditure on Managing/Administering the Charity**<br>Misc Administration<br>Bank Charges<br>Insurance<br>Miscellaneous<br>Postage/Stationery<br>Building Major Items/Maintenance<br>Premises<br>Maintenance<br>Lease<br>Caretaker<br>Drainage / Sewerage<br>Gas<br>Electricity<br>Water<br>Cleaning<br>**Total Cost of Managing/Administering the Charity**<br>**Other Expenditure**<br>Other Expenditure<br>**Total Other Expenditure**<br>**_Total Resources Expended_**|184<br>141<br>533<br>40<br>124<br>1,535<br>519<br>225<br>1,040<br>50<br>606<br>1,336<br>149<br>720<br>0|523<br>0<br>771<br>40<br>232<br>5,080<br>4,703<br>**7,203**<br>**11,349**<br>0<br>**0**<br>**0**|
|||**12,694**<br>**72,739**|





**Notes to the Accounts (contd.)** 

## **Note 5 Support Costs** 

Support costs have not been analysed and pro-rated across activities. 

## **Note 6 Expenses and Fees** 

## **6.1 Trustee Remuneration** 

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity. 

## **6.2 Trustee Expenses** 

The total amount of payments or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees was as follows: 

|**Number of Trustees paid expenses**<br>**Nature of the expenses**<br>**Total amount paid**|**2021**<br>2020<br>**2**<br>1<br>Office Expenses, Eurojam<br>Expenses<br>Travel, subsistence, and<br>accommodation at<br>venues connected with<br>the role.|
|---|---|
||**489**<br>393|



## **6.3 Independent Examiner fees** 

The following fees were paid for the statutory external scrutiny of accounts and other services provided by the independent examiner: 

|**Independent Examiner's fees**<br>**Total amount paid**<br>**Note 7**<br>**Paid Employees**<br>**Other fees for advice, consultancy, & accoutancy**|**2020**<br>2019<br>0<br>0<br>0<br>0|
|---|---|
||**0**<br>0|
|||



The County has no paid employees. Caretaking duties are reimbursed by payment of an honorarium. 

## **Note 8 Grantmaking** 

The charity made the following material grants and donations during the year. No material grants were made to institutions. 

## **8.1 Total value of grants** 

|**Purpose**|**for**|**which**|**grants**|**made**|**Grants**|**to**|**institutions**|**Grants**|**to**|**individuals**|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||£|||£|
||||||||||||
||||||||**0**|||**0**|





## **Notes to the Accounts (contd.)** 

## **Note 9 Tangible Fixed Assets** 

The County does not currently own any assets which are used for more than one year, and have a cost value of at least £5000. 

## **Note 10 Investment Assets** 

The County currently holds no fixed asset investments. See Note 14 to these accounts regarding cash held at bank as a short term investment. 

## **Note 11 Stocks** 

**D of E Participation Packs Badges for Six Summits Events** 


**----- Start of picture text -----**<br>
31/03/21 31/03/20<br>£ £<br>1,513 1,014<br>662 236<br>2,175 1,250<br>**----- End of picture text -----**<br>


## **Note 12 Debtors and prepayments** 

## **Analysis of debtors** 

**County debtors Eurojam Debtors County Prepayments and accrued expenses Eurojam Prepayments** 

## **Total** 

|**Due within**|**Due within**|**1 year**|**Due after**|**Due after**|**1 year**|**1 year**|
|---|---|---|---|---|---|---|
|**31/03/21**||**31/03/20**|**31/03/21**||**031/3/20**||
|**£**||**£**|**£**|||**£**|
|0||40|0|||0|
|0||663|0|||0|
|0||225|0|||0|
|11,738||15,285|0|||0|
|**11,738**||**16,213**|**0**|||**0**|



## **Note 13 Short term investments** 

**Analysis of deposits** 

**Scout Association short term investment service Other deposits** 

|**31/03/21**|**31/03/20**|
|---|---|
|**£**|**£**|
|0|0|
|0|0|
|||
|**0**|**0**|



## **Note 14 Cash at bank and in hand** 

## **Analysis of deposits** 

**CAF Gold Deposit Account DofE Deposit Account SAS Deposit Account Events Deposit Account Activitiies Deposit Account Jamborees Deposit Account (Eurojam)** 

**Equals Chargecard Account & Card Balances** 

**Main CAF Current Building Account** 

**Cash in hand** 

|**31/03/21**|**31/03/21**|**31/03/20**|**31/03/20**|
|---|---|---|---|
|**£**||**£**||
|31,672||31,657||
||686||126|
||328||478|
||101||101|
||100||100|
|28,363||26,864||
|||||
||1,666||1,861|
|||||
|33,186||13,474||
||1,309||983|
|||||
||298||298|
|||||
|**97,708**||**75,942**||





## **Notes to the Accounts (contd.)** 

## **Note 15 Creditors and accruals** 

**Analysis of creditors** 

**Loans and overdrafts Trade creditors Other creditors Eurojam creditors County accruals and deferred income Eurojam deferred income** 


**----- Start of picture text -----**<br>
Due within 1 year Due after 1 year<br>31/03/21 31/03/20 31/03/21 31/03/20<br>£ £ £ £<br>0 0 0 0<br>0 0 0 0<br>0 866 0 0<br>32,701 4,496 0 0<br>0 0 0 0<br>6,681 0 0 38,316<br>39,382 5,362 0 38,316<br>**----- End of picture text -----**<br>


## **Note 16 Funds Breakdown including Endowment and Restricted funds** 

|Building Fund<br>County Activities Fund<br>Scout Active Support Fund<br>International Fund<br>Jamboree Fund<br>General Fund<br>**Endowment Funds**<br>**Restricted Funds**<br>**Unrestricted Funds**|**2021**<br>2020<br>0<br>0<br>0<br>0<br>5,000<br>5,000<br>3,000<br>3,000<br>2,085<br>2,235<br>926<br>926<br>5,432<br>5,432<br>55,797<br>33,134|
|---|---|
||**72,240**<br>**49,727**|



## **Note 17 Transactions with related parties** 

During the financial year the County has paid onward annual membership fees received from Groups and Districts to the Scout Association (see Note 3). The County has entered into no other transactions with related parties in respect of remuneration or benefits, loans or other transactions. 

## **Note 18 Governance Costs** 

Governance activities other than those relating to AGM and County meetings have been undertaken on a voluntary basis. 

## **Note 19 Volunteer Time** 

A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts. 

## **Note 20 Additional Disclosures** 

In the view of the trustees, no additional disclosures are required. 



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Respectlve responsi￿litieS of TNstw• and Examln•r
The County5 thjsleesare reSpUnsib￿ for pre￿ati￿ ofthe ￿CrI￿nts. They a>￿¥JEr that •) audrt * Tr)t rewred for this
y￿r (under Se¢bM 144 olthe charit￿S 2011 (the Ch3tibes A¢iii and I￿ an inwndenl exafflinatiL￿ is nethJ•J.
It is my respDnsibW IO".
ExamM thtr acce45nblthJer SedK)n 745 rlthe Charknes AGtI.'
T0f￿loW the ptO¢8dures 19id down Gener* ￿"re￿￿)￿S Ch*ty CoMnwi￿￿
14515Xbl ofthe Charthes Acll: and
To State vihBlhorpaFb¢u￿rn0ttv5 come to my alten*Nk
Basls of IndependenlExaminvrfs report
My examinati￿ was carried out in accudance the General Dw2dbxs u¥¥en by Ihe Charity C￿l￿￿ne￿.
8X8min&lion I￿ude$ a rew￿DW Dfthe accobJnting r￿01￿8 kepi by th8 Cwnty and a cxrfnP￿￿ of the aco)unls ￿*senIed with
those ￿cOld5. It ITbclud6$ Cons￿erati￿ ofany unusual Items ￿dISc￿SU[e5 ￿ tht *wJAts and 5eekry expknatVJn5 frth))
you as trusiee5 wiceming any such rnatters. ThB pre¢edures undertaken do not proyth al the evidBTKe Ihai b8
required ID an audit. and ¢oDsequeniiy no opIn￿n gNen a5 to ¥htheu￿the ar¢tyJrds pre8wI a fair. and
report Is limited lo ￿ose rnatte￿ Sel out In the 5talorT*ni bekw.
IndEpendent Examln•rf¥ 8ts1o￿￿t
In ¢onne¢tion wllh my examlnaNon. no matter has comp to my altenlv)D (other than that discthed b2knw l..
l. which givès me reasonable cause to belYdTrwd thai in *)y r(Kqiero1 res[￿1 tr* req￿rernents
to keep acoiuntirwJ rtLyJ￿s ¥) *ilh secti￿ 130 of the Ch8tili8s Art
to prepare accDunts whKh a¢tsyd Ihe ￿l￿tir￿j recuds th8 x¢c¥Jntrg
requirements ofthe Charities Act have nDI been
2. to whith. in myopinh?n. atlention 5lvJ￿j ip in t¥dwio a prrw Und￿sta￿j￿9 ofth8 80X￿LS1O be rethpd.
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Qualificatton..
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Dale..