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2022-03-31-accounts

TRUSTEES’ ANNUAL REPORT for the period 01 April 2021 to 31 March 2022

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

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Trustee Name
Office
Jacqueline Butterworth Chair 18/09/21-
Simon Hague Chair 01/04/21 - 18/09/21
Chris Davis Treasurer
Robert Swindell Secretary
Shirley Brookes County Commissioner
Paul Webb Deputy County Commissioner
Charlotte Richardson County Youth Commissioner
Ian Carnell
Andrew Baynes
Gregory Dodd
Robert Thomas 12/01/22 -
Kenneth Meeson
Roger Pacey
Mathew Spencer
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Solihull County Scout Council – Trustees’ Annual Report and Accounts 2022 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

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 2022

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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 March 2022 Solihull Scout County comprised 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 started a return to face to face scouting and some sections returned to camps over the summer. However, in some cases leaders decided that it was time to step down and some sections didn’t reopen. The census for Jan 2022 showed an increase of 4% in youth membership and a static number of adults, leading to an overall increase of 3% from last year. This is in line with national trends and anecdotally the youth numbers are still increasing now that face to face Scouting has resumed. On the date of census, 31 January 2022, there were 1917 young people and 641 adults involved in Scouting in Solihull (the numbers exclude the Occasional Helpers, but these adults are vital to the running of Sections). Girls accounted for 29% 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 138 Chief Scout Awards were achieved at all levels as well as countless activity and challenge badges. A number of adults have also 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 been tested by the periods

Solihull County Scout Council – Trustees’ Annual Report and Accounts 2022

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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 £30k in a normal year.

The amount held in the General fund was £69k at the end of the 2021 – 2022 financial year which exceeds this amount, primarily as a result of the receipt of government covid related grants. This level of excess reserves has been deliberately maintained so as to allow for potential support to contribute to any unforeseen requirements across the County during the period of the Covid pandemic. The Trustees were aware of the surplus as reported at the committee meetings and have determined that the existing level of excess reserves is no longer required. They have therefore prepared a budget for the financial year 2022-23 which shows the County running at a deficit in the year which will significantly reduce the reserves towards the target level.

The County held net Cash balances of approximately £92k at the year end. Of this £16k was held on deposit in relation to monies collected for the World Scout Jamboree in 2023 which 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

Solihull County Scout Council – Trustees’ Annual Report and Accounts 2022 Page 4

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 and Accounts 2022

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Section F - Declaration

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

Signed on behalf of the charity’s trustees

Jacqueline Butterworth – Chair

Robert Swindell – Secretary

Solihull County Scout Council – Trustees’ Annual Report and Accounts 2022 Page 6

Solihull Scout Council

Financial statements for the period ending 31st March 2022

Statement Of Financial Activities
Note
Incoming Resources
3
Total Income from Voluntary Income
Total Income from Funds Generating Activities
Total Income from Investment Income
Total Income from Charitable Activities
Total Other Income
Resources Expended
4
Total Cost of Funds Generating Activities
Total Cost of Charitable Activities
Total Cost of Managing/Administering the Charity
Total Other Expenditure
Unrestricted funds carried forward
Total Incoming Resources
Total Resources Expended
Net movement in funds
Unrestricted funds brought forward		 2022
2021
£
£
17,009
32,758
23
12
9
15
30,922
2,422
108
0
48,072
35,207
0
0
26,281
5,491
8,657
7,203
0
0
34,938
12,694
13,134
22,513
72,240
49,727
85,374
72,240

Solihull Scout Council

Financial statements for the period ending 31st March 2022

Balance Sheet

Note
Fixed Assets
Tangible assets
9
Other fixed assets
Investments
10
Current Assets
Stock and work in progress
11
Debtors
12
12
Prepayments
Short term investments
13
Cash at bank and in hand
14
CAF Main A/C
CAF Gold A/C
CAF DofE A/C
CAF HQ A/C
CAF Events A/C
CAFActivities A/C
CAF Fundraising A/C
CAF SAS Bank
Equals A/C
Equals Cards
Cash
HQ Cash
Creditors : amounts falling due within one year
Creditors : amounts falling due within one year
15
Prepaid Income
15
Creditors : amounts falling due after one year
Provisions for liabilities and charges
Total Fixed Assets
Total Current Assets
Net current assets / (liabilities)
Total assets less current liabilities
Net Assets		 2022
2021
£
£
0
0
0
0
0
0
0
0
1,547
2,175
389
0
11,836
11,738
0
0
27,164
31,677
1,565
2,251
11,305
100
15,584
328
258
1,571
127
93
33,186
31,672
686
1,309
100
859
171
28,363
328
807
127
100
105,795
111,621
0
32,701
20,421
6,681
85,374
72,240
85,374
72,240
0
0
0
0
85,374
72,240

Solihull Scout Council

Financial statements for the period ending 31st March 2022

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Balance Sheet (contd.)
Unrestricted Funds
General fund 69,009 55,797
Designated funds
Building Fund 5,000 5,000
County Activities 2,921 3,000
Scout Active Support 2,085 2,085
International 926 926
Jamboree 5,433 5,432
Total Unrestricted Funds 85,374 72,240
Restricted Income Funds
Special Needs 15 0 0
Endowment Funds 15 0 0
Total Funds 85,374 72,240
The financial statements were approved by the Trustees on ……………….2022 and signed on their behalf by
Signature Name Position
Chair
Treasurer
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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
Accounting Policies
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

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Voluntary Income
Membership Fees
Fees Received from Districts 71,574
Less Payment to the Scout Association -65,232
Retained County Element 6,342
Donations
Grants
Total Income from Voluntary Income
Activities for Generating Funds
Raffle
Jamboree
Eurojam
Total Income from Funds Generating Activities
Investment Income
Bank Interest
Total Income from Investment Income
Incoming Resources from Charitable Activities
Scouting Events
- Operation Chameleon
- Night Hike
- Six Summits
- Explorer Training
Premises Income
D of E Participation Places
Miscellaneous Income
Jamboree Fee Receipts
Eurojam Receipts
Scout Active Support
SAS Activity Group
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Total Income from Charitable Activities

Other Incoming Resources Other Income Insurance Claims

Total Other Income

Total Incoming Resources

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2022 2021
£ £
6,342 11,557
0 598
10,667 20,603
17,009 32,758
0 0
0 0
23 12
23 12
9 15
9 15
11,597 0
0 0
1,152 0
0 0
3,983 1,128
1,569 1,293
0 0
0 0
12,622 0
0 0
0 0
30,922 2,422
108 0
0 0
108 0
48,072 35,207
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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

County Commissioner Discretionary Fund Conferences

Equipment & Uniforms

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 & Presentations

Comms/Website OSM Provision

Jamboree Costs Eurojam Costs

Scout Active Support SAS Activity Group

Total Cost of Charitable Activities

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2022 2021
£ £
0 0
0 0
11,568 0
0 0
1,152 0
0 40
198 0
905 0
488 368
1,318 1,114
62 0
386 0
0 13
300 0
130 0
0 0
0 0
419 0
927 944
2,376 1,961
5,352 900
600 0
100 150
0 0
26,281 5,491
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Notes to the Accounts (contd.)

Expenditure on Managing/Administering the Charity

Misc Administration Bank Charges Insurance Miscellaneous Postage/Stationery Building Major Works Premises Maintenance Lease Caretaker Drainage / Sewerage Gas Electricity Water Cleaning

Total Cost of Managing/Administering the Charity

Other Expenditure

Other Expenditure

Total Other Expenditure

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171 184
197 141
671 533
147 40
32 124
2,407 1,535
2,573 519
450 225
1,128 1,040
0 50
-579 606
115 1,336
204 149
1,142 720
8,657 7,203
0 0
0 0
34.938 12,694
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Total Resources Expended

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
Nature of the expenses
Total amount paid		 2022
2021
3
2
Office Expenses,Travel,
subsistence
Travel, subsistence, and
accommodation at
venues connected with
the role.
489
1,216

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
Total amount paid
Note 7
Paid Employees
Other fees for advice, consultancy, & accoutancy		 2022
2021
0
0
0
0
0
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

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31/03/22 31/03/21
£ £
885 1,513
662 662
1,547 2,175
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Note 12 Debtors and prepayments

Analysis of debtors

County debtors Eurojam Debtors County Prepayments and accrued expenses Eurojam / Jamboree Prepayments

Total

Due within Due within 1 year Due after Due after 1 year 1 year
31/03/22 31/03/21 31/03/22 031/3/21
£ £ £ £
389 0 0 0
0 0 0 0
0 0 0 0
11,836 11,738 0 0
12,225 11,738 0 0

Note 13 Short term investments

Analysis of deposits

Scout Association short term investment service Other deposits

31/03/22 31/03/21
£ £
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 Activities Deposit Account Jamborees Deposit Account (Eurojam)

Equals Chargecard Account & Card Balances

Main CAF Current Building Account

Cash in hand

31/03/22 31/03/21 31/03/21
£ £
31,677 31,672
1,565 686
328 328
11,305 101
100 100
15,584 28,363
1,829 1,666
27,164 33,186
2,251 1,309
220 298
92,023 97,708

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 / Jamboree deferred income

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Due within 1 year Due after 1 year
31/03/22 31/03/21 31/03/22 31/03/21
£ £ £ £
0 0 0 0
0 0 0 0
0 0 0 0
0 32,701 0 0
0 0 0 0
20,421 6,681 0 0
20,421 39,382 0 0
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Note 16 Funds Breakdown including Endowment and Restricted funds

Building Fund
County Activities Fund
Scout Active Support Fund
International Fund
Jamboree Fund
General Fund
Funds
nds
Funds		 2022
2021
0
0
0
0
5,000
5,000
2,921
3,000
2,085
2,085
926
926
5,433
5,432
69.009
55,797
85,374
72,240

Endowment Funds

Restricted Funds

Unrestricted Funds

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.

Independent Examiner's Report to the Trustees of the Solihull County Scout Council I report on the accounts of the County for the peri￿ ended 31st Marth 2022 which comprise the Statement of Financial Activities. the Balance Sheet and related rvJle5 Sel OLrt on pages 6 - 14. This report is made solely lo the tnJ51ees in accoidance with Seclion 145 of the Charities Acl 2011. My work has been Ljndertaken so that I might stale to the charity's trustee5 those matters l am required to slate lo them in an Independent Examiner's report and for no other purpose_ To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than the charity and the Charity's trustees for my examination work. Respectlve responslbllltle$ of Trustses and Examiner The County's tTuslees are fe5P0115ible for Ihe p￿paratiOn of ￿ accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 Ilhe Charities Act)) and Ihat an independent examination is needed. It is my responsibility lo= Examine the accounts {under Section 145 of the Charib"e5 Acll,. To follow the procedures laid down in the General DirectiOll5 &iven by the Charity Cornmi5sionors (under Section 14515llbl of the Charities Act); and To stsle whethef pa￿CUlar matters have come lo my attention. Basis of Independent Examlnerfs report My examination was caryied out in a¢cofdan¢e with the General Directions given by the Charity Cofflmissioners. An examination includes a review of the accounting records kept by the County and a comparison ol the accounts presented with those records.11 also In¢ludes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Iruslees conceming any such matters. The procedures undertaken do not provide all the evidence Ihal would be required in an audit, and consequenlly no opinion is given as to whether the accounts p￿sent a 'true and fair, view, and the report is limileij lo those matters set out in the statement below. Indopendant Examiner's statement In connection with my examination, rK) matter has come lo my attention (other than that disclosed below")". which gives me reasonable cause lo believe that in ary mal￿al respecl the requirements lo keep accounting record5 in accordance with Section 130 of ihe Charities ACL and to prepare ac£oun15 which 8ewd wrth the accounting records and cornply with the accounting requirements of the Chaiilie5 Act have nol been met.. or 2. to which. in my opinion. attention should be drawn in order lo enable a proper understsnding of the accounts lo be reached. Name: Qualification.. rtrLLoUJ QF fcA&LU Address.. L lliz Ip/ Date.. gOZ2