## **CLEVELAND**
## **SCOUT COUNCIL**
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CLEVELAND
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## **ANNUAL REPORT and ACCOUNTS**
**for the year ended 31[st] December 2020 Registered Charity No. 505773**
CLEVELAND SCOUT COUNCIL
2020
## **CLEVELAND SCOUT COUNCIL**
## **Trustees Report and Accounts for the year ended 31[st] December 2020**
|**PRESIDENT**||Vacant|
|---|---|---|
|**VICE PRESIDENTS**||Vacant|
|**TRUSTEES**|||
|**Ex-officio:**|County Chair Acting|Mr P. Cox to 12/4/20|
||County Chair|Mr F Rose from 27/9/20|
||County Commissioner Acting|Mr I Railton to 1/9/20|
||County Commissioner|Mr A Woolf from 1/9/20|
||County Secretary|Mrs S Dunn|
||County Treasurer|Mr M W Ward|
||Dept County Commissioner|Mr I Railton 1/9/20 to 27/9/20|
|**Elected**|||
|||Mr N Scott|
|||Mrs S Baldam|
|||Mr N White|
|||Mr P Belmont|
|||Mr P Cawthorne|
|||Mr P Chaney to 27/9/20|
|**Nominated:**|Girlguiding Cleveland|Mrs V Cullen|
||P & D Support Team Rep.|Miss K Askwith to 27/9/20|
||Training Team Representative|Mr A Woolf to 1/9/20|
||Young Persons’ Representative|Mr S Trotter to 27/9/20|
||County Commissioner Nominated|Mrs A Jewett to 27/9/20|
||Deputy County Commissioner|Mr I Railton from 27/9/20|
||DC’s Representative|Mr P Chaney from 27/9/20|
|**Co-opted:**|Chair – Appointments|Mr F Rose|
||County Safety Adviser|Mr A Burrows|
||Raven Gill Management Team|Mr M. Mitchell to 6/2/20|
||Raven Gill Management Chair|Miss K Askwith from 27/9/20|
||Lay Member|Rev P. Hargreaves from 27/9/20|
|**BANKERS**|HSBC Bank plc|60 Albert Road, Middlesbrough, TS1 1RS|
|||12 Westgate, Guisborough, TS14 6BE|
||Barclays Bank plc|49 High Street, Stockton on Tees, TS20 1DL|
|**ADVISERS**|Independent Examiner|Mr J Gresham FCCA, AZETS|
||Solicitors|Miles Hutchinson and Lithgow, Endeavour Partnership|
|**SCOUT ASSOCIATION REGISTRATION**||015600|
|**CHARITY REGISTRATION**|||
||Registration Number:|505773|
||Contact Name & Address:|M W Ward, 15 Northbrook Court,|
|||Hartlepool, TS26 0DJ|
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CLEVELAND SCOUT COUNCIL
2020
## **Trustees’ Annual Report for the year ended 31[st] December 2020**
The Trustees present their report and the financial statements of the charity for the year ended 31[st] December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published on 16 July 2014 (as amended by Update Bulletin 1 published on 2 February 2016 **.**
## **Structure, Governance and Management**
The 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 is a trust established under its rules, which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of the Scout Association.
The County is managed by the County Executive Committee, the members of which are the ‘Charity Trustees’ of the Cleveland County Scouts which is a registered charity (No. 505773). 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 representatives, Chair, Treasurer and Secretary together with the County Commissioner, nominated, elected and co-opted members and meets 5 times a 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 Advisers other than those who are elected.
The County has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss; these include 2 cheque signatories for all bank accounts and comprehensive insurance policies to ensure that insurable risks are covered.
## **Objectives and Activities**
The objectives of the County are as a unit of the Scout Association. Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. This is summed up in the phrase skills for life.
As Scouts we are guided by the values of _Integrity_ , _Respect_ , _Care_ , _Belief_ and _Co-operation_ . Scouting takes place when young people, in partnership with adults, work together based on these values and they:
▪ _Enjoy what they are doing and have fun_ ▪ _Take part in activities indoors and outdoors_ ▪ _Learn by doing_ ▪ _Share in spiritual reflection_ ▪ _Take responsibility and make choices_ ▪ _Undertake new and challenging activities_ ▪ _Make and live by their Promise._
The County has been successful in meeting the objectives laid down by the Scout Association; it has supported and encouraged all the Districts to provide an enjoyable and attractive programme for all their members, although this has been limited by Covid.
We have provided financial support, where possible, to enable leaders and young people to gain the necessary qualifications in Adventurous Activities thus allowing them to pass this knowledge on to the young people in their care. In addition, we have provided the necessary and relevant First Aid training over the past year to a large number of adults across the County to enable them to continue running their section and adventurous activities. We have also delivered a number of Safeguarding and Executive courses throughout the County over the past year.
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The County meets the Charity Commission’s public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
The trustees have paid due regard to guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake.
## **Achievements and Performance**
2020 was a very difficult year for Scouting with drastic closure and curtailment of activities owing to the Covid pandemic. Much of scouting was closed for the year, overseas expeditions and Jamborees had to be cancelled and the County campsite was closed.
There were however some achievements in the year: the water team completed its move to its new premises; fundraising for Raven Gill was spectacularly successful and government grant for Raven Gill helped significantly. These latter enabled some improvement and maintenance work to be undertaken at Raven Gill when restrictions allowed.
## **Financial Review**
The County's policy on reserves is to hold sufficient resources to support and continue the charitable activities of the County should income and fundraising activities fall short. The County Executive Committee considers that the County should hold a sum equivalent to 12 months running costs, circa £25k. The County held general reserves (excluding designated and restricted funds) of approximately £19k against this at the start of what was to be a difficult financial year with falls in numbers in scouting. Although the immediate financial pressure on Raven Gill was mitigated, the longer term prospects for its camping income were adverse given the impact of Covid restrictions and the reduction of numbers in scouting. In setting its levy for the year before the pandemic the exec had acted to boost its resources to provide potential flexibility to address future shortages of income. During the pandemic the exec acted to minimise expenditure where possible. Together these actions allowed free reserves to increase to £24k just short of its long term target of £25k. In looking to the future this reserve is necessary to address future risks to income and also to support and develop scouting post pandemic.
The County holds a number of designated reserves to address specific risks or support future developments. The Executive considers and reviews all reserves periodically. In 2020 the County has included a new one to reflect the income from Camp fire badge sales for Raven Gill which was received into the County account in 2020 prior to transfer to Raven Gill in 2021.
Fundamentally the use and holding of reserves underpins and supports those achievements and future plans previously mentioned.
The County's Income and Expenditure is relatively small and as a consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The County has therefore adopted a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or The Scout Association's Charity Deposit Account. The County Executive monitors the levels of bank balances and the interest rates received to ensure the County obtains prudent value and income from its banking arrangements.
Approved by the Trustees on 1[st] July 2021 and signed on their behalf by:
**F Rose M W Ward County Chair County Treasurer**
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PAGE INTENTIONALLY BLANK
CLEVELAND SCOUT COUNCIL
2020
## **Annual Accounts for the year ended 31[st] December 2020**
## **Statement of Financial Activities - Summary for the year ended 31[st] December 2020**
|**Income and Expenditure**||**2020**||**2020**||**2020**||**_2019_**|
|---|---|---|---|---|---|---|---|---|
|||**General**
**Funds**||**Restricted**
**Funds**||**Total**||**_Total_**|
|TOTAL INCOMING RESOURCES (page 6)||53,375||68,585||121,960||213,354|
|
TOTAL RESOURCES EXPENDED (page 7)||34,867||65,836||100,703||189,825|
|
TRANSFERS BETWEEN FUNDS||-||-||-|-|_-_|
|NET INCOMING (OUTGOING) RESOURCES||18,508||2,749||21,257||23,529|
|
Gains (losses) on investment assets||-||-||-|-|_-_|
|NET MOVEMENT IN FUNDS||18,508||2,749||21,257||23,529|
|
FUND BALANCES BROUGHT FORWARD (page 8)||251,352||60,591||311,943||288,414|
|FUND BALANCES CARRIED FORWARD|**£**|269,860|**£**|63,340|**£**|333,200|**£**|311,943|
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CLEVELAND SCOUT COUNCIL
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## **Statement of Financial Activities for the year ended 31[st] December 2020**
|**2020**
**INCOMING RESOURCES**
Notes
**General**
**Funds**
Membership subscriptions
69,971
less: Payable
58,739
11,232
INVESTMENT INCOME
Bank interest
4
Scout Assoc. Charity Deposit interest
180
184
DONATIONS/GRANTS
Donations/Grants
18,586
Miscellaneous
16,949
35,535
ACTIVITIES
Explorer Sections
7
-
Training Team + County Team
7
2,473
Adventurous Activities
(Water/Climbing)
7
552
Raven Gill Income
7
2,810
County Events
-
County Camp
7
-
5,835
EXPEDITION FUNDS
Poland Jamboree
-
Tanzania 2017/Zambia
-
World Jamborees
-
-
OTHER INCOMING RESOURCES
HMRC Gift Aid
-
Badge Sales
210
DoE Sales
208
Raven Gill Providore Sales
171
Sundry income
-
589
TOTAL INCOMING RESOURCES
**£**
53,375|**2020**
**Restricted**
**Funds**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13,770
54,808
7
68,585
-
-
-
-
-
-
68,585|**2020**
**_2019_**
**Total**
**_Total_**
69,971
67,083
58,739
58,658
11,232
8,425
4
9
180
321
184
330
18,586
3,183
16,949
269
35,535
3,452
-
865
2,473
2,560
552
4,040
2,810
30,572
-
21,465
-
40,568
5,835
100,070
13,770
26,041
54,808
24,020
7
46,649
68,585
96,710
-
-
210
60
208
319
171
3,988
-
_-_
589
4,367
121,960
**£**213,354|**_2019_**
**_Total_**
67,083
58,658|
|---|---|---|---|
||||8,425
9
321|
||||330
3,183
269|
||||3,452
865
2,560
4,040
30,572
21,465
40,568|
||||100,070
26,041
24,020
46,649|
||||96,710
-
60
319
3,988
_-_|
||||4,367|
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## **Statement of Financial Activities for the year ended 31[st] December 2020**
|**RESOURCES EXPENDED**
Notes
PREMISES
Rent
Utilities
Insurance
Repairs & Renewals - Raven Gill
Miscellaneous Raven Gill Expenditure
DONATIONS / GRANTS
Miscellaneous/ Donations/Grants
ACTIVITIES
Explorer Sections
7
Training - Team + County Team
7
Adventurous Activities
7
County Events (Damboree,
AGM & Screamfest)
County Camp
7
RESTRICTED FUNDS
M Kelham Fund
Overseas Projects Tanzania &
Zambia
World Jamboree
Poland Jamboree
ADMINISTRATION EXPENSES
Administration/Establishment
Insurance
Independent Examiner’s Fees
TRUSTEES EXPENSES
Travel
9
OTHER EXPENDITURE
Badges - cost of sales
DofE - cost of sales
Raven Gill Providore - cost of sales
Equipment (non-capital)
NE Regional Support
Sundries
TOTAL RESOURCES SPENT
£|**2020**
**General**
**Funds**
7,145
8,300
3,689
7,235
193
26,562
-
275
92
2,918
-
695
3,980
-
-
-
-
1,031
2,072
416
3,519
-
351
255
200
-
-
-
806
34,867|**2020**
**Restricted**
**Funds**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
51,371
3,985
10,480
65,836
-
-
-
-
-
-
-
-
-
-
-
-
-
65,836|**2020**
**Total**
7,145
8,300
3,689
7,235
193
26,562
-
275
92
2,918
-
695
3,980
-
51,371
3,985
10,480
65,836
1,031
2,072
416
3,519
-
351
255
200
-
806
100,703|**_2019_**
**_Total_**
6,400
12,196
3,558
11,934
160|
|---|---|---|---|---|
|||||34,248
-|
|||||910
1,119
9,323
21,952
39,045|
|||||72,349
_-_
4,763
57,665
11,253|
|||||73,681
2,619
2,323
430|
|||||5,372
-|
|||||-
-
435
3,240
-
500
_-_|
|||||4,175|
|||||189,825|
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CLEVELAND SCOUT COUNCIL
2020
## **Balance Sheet as at 31[st] December 2020**
|Notes
**FIXED ASSETS**
Tangible assets
2
Investments
Payments on account/assets in course of construction
**CURRENT ASSETS**
Stocks
5
Debtors
Prepayments
Charity Deposit Acc (Scout Assoc)
4
Cash at bank and in hand
3
less: CURRENT LIABILITIES
Amounts due within one year
6
NET CURRENT ASSETS
less: LONG TERM LIABILITIES
Amounts due after more than one year
**NET ASSETS**
Represented by:-
**FUNDS**
General Funds
10
Restricted Funds
8|**2020**
**2020**
171,000
-
_-_
171,000
2,474
-
5,844
51,007
103,851
163,176
976
162,200
_-_
162,200
162,200
**£**333,200
269,860
63,340
**£**333,200|**_2019_**
**_2019_**
171,000
_-_
_-_
171,000
3,025
_-_
6,789
51,007
81,341
142,162
1,219
140,943
_-_
_-_
140,943
140943
**_£_** 311,943
251,352
60,591
**_£_** 311,943|**_2019_**
171,000
_-_
_-_|
|---|---|---|---|
||||171,000
_-_
140943|
_The notes on pages 9 to 13 form part of these accounts_
Approved by the Trustees on 1st July 2021 and signed on their behalf by:
**F Rose County Chair**
**M W Ward County Treasurer**
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## **Notes to the Accounts for the year ended 31[st] December 2020**
## **1 ACCOUNTING POLICIES**
## **a) Basis of accounting**
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
The charity adopted SORP (FRS 102) in the current year but this has not affected the financial position or performance.
## **(b) Funds**
Unrestricted funds are available for use at the discretion of the trustees 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 trustees 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 cost 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.
## **(c) Income recognition**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.
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For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Investment income is earned through holding cash in a deposit account and is recognised when it is earned.
## **(d) Expenditure recognition**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. All direct costs relate to the charity’s charitable activities.
## **(e) Support costs allocation**
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they are been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
## **(f) Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **(g) Provisions**
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
## **(h) Employee benefits**
When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The charity does not operate a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
## **(i) Tax**
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
## **(j) Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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## **(k) Tangible Fixed Assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Buildings - see note 2.
Buildings are not currently depreciated as they are included at market value which is reviewed annually by the trustees.
## **(l) Stocks**
Stocks of badges and consumable items have been valued at the lower of cost and net realisable value.
## **2 TANGIBLE ASSETS**
|
COST or VALUATION
Brought forward
Additions
Disposals
Carried forward
DEPRECIATION
Brought forward
Charge for year
Eliminated on disposals
Carried forward
NET BOOK VALUE
Carried forward
**£**
_2018 – Net Book Values_|Land and
Buildings
171,000
-
-
171,000
--
--
--
--
171,000**£**
_171,000_|Office
Equipment
-
-
-
-
--
--
--
--
-**£**
_-_|Scouting
Equipment
-
-
-
-
--
--
--
--
-**£**
_-_|Total
171,000
-
-|
|---|---|---|---|---|
|||||171,000|
|||||--
--
--|
|||||--|
|||||171,000|
|||||_171,000_|
The buildings and fixtures at Raven Gill have been shown at their insured value, which is reviewed annually by the Trustees and is believed to be a reasonable estimate of market value.
.
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|**3**|**CASH AT BANK AND IN HAND**|**2020**|**2019**|
|---|---|---|---|
||Bank Current Accounts|75,994|52,831|
||Bank Deposit Accounts|27,803|28,451|
||Cash in hand|54|59|
||**£**|103,851**£**|81,341|
|**4**|**SHORT TERM DEPOSITS**|||
||Charity Deposit Acc (Scout Assoc) - General|50,000|50,000|
||Charity Deposit Acc (Scout Assoc) - Raven Gill|1,007|1,007|
||**£**|51,007**£**|51,007|
|**5**|**STOCK**|||
||Badges|174|525|
||D of E Booklets|300|300|
||Raven Gill Providore|2,000|2,200|
||**£**|2,474**£**|3,025|
|**6**|**LIABILITIES:**|||
||_Amounts falling due within one year_|||
||Creditors|976|1,219|
||**£**|976**£**|1,219|
|**7**|**DESIGNATED FUNDS (Included in County current acc unless**|**stated otherwise)**||
||Beaver Scouts|1,780|1,780|
||Cub Scouts|285|285|
||Scouts|333|333|
||Explorer Scouts|2,477|2,752|
||Network Scouts|477|477|
||Scout Active Support|169|169|
||Adventurous Activities (Land, Water and Air)|5,993|8,485|
||Specialist Activities (Climbing and Mountaineering)|539|413|
||Special Needs|1,956|1,956|
||Jamboree Support|834|834|
||County Camps’ Fund|8,530|9,225|
||County Support & Development Fund|10,000|10,000|
||Ravengill Campfire badge income|16,879||
||Raven Gill Camp Site (Separate Bank accounts)|18,644|20,937|
||Training Team (Separate Bank account)|6,136|3,775|
||**£**|75,032**£**|61,421|
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## **8 RESTRICTED FUNDS (Included in County current acc unless stated otherwise)**
||||||||**2020**|||**2019**||
|---|---|---|---|---|---|---|---|---|---|---|---|
||Assessor Training||||||46|||46||
||Mike Kelham Legacy||||||12,454||12,454|||
||Expeditions||||||196|||196||
||Overseas Projects (Tanzania/Zambia) (Sep Bank Accounts)||||||26,067||22,629|||
||Overseas Seed Fund||||||1506|||1,506||
||David Wood Memorial Fund||||||4,056|||4,056||
||World Jamborees (Separate Bank Accounts)||||||936|||4,915||
||Poland Jamboree||||||18,079||14,789|||
||||||**£**||63,340|**£**|60,591|||
|**9**|**TRUSTEES REMUNERATION AND EXPENSES**|||||||||||
||Remuneration paid to trustees, if any||||**£**||nil|**£**||nil||
||Expenses reimbursed to trustees||||**£**||nil|**£**||nil||
||Number of trustees reimbursed||||||-|||-||
|**10**|**SUMMARY OF NET ASSETS BY FUNDS**|||||||||||
||||**Unrestricted**||||**Restricted**||||**Total**|
|||**General**||**Designated**||||||||
|||||(Note 7)|||(Note 8)|||||
||Fixed Assets|171,000||||-|||-||171,000|
||Net Current Assets||23,828||75,032|||63,340|||162,200|
||Long-term Liabilities|||-||-|||-||-|
||Net Assets
**£**|194,828**£**|||75,032**£**|||63,340||**£**|333,200|
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CLEVELAND SCOUT COUNCIL
2020
## **Independent Examiner's Report to the Trustees of the Cleveland Scout Council**
I report on the accounts of Cleveland Scout Council for the year ended 31[st] December 2020, which are set out on pages 5 to 13 of this Report.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to Cleveland Scout Council’s trustees those matters I am required to state to 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 to anyone other than Cleveland Scout Council and their trustees for my examination work.
## **Respective responsibilities of Trustees and Examiner**
Cleveland Scout Council’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by Cleveland Scout Council and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
New Garth House Upper Garth Gardens GUISBOROUGH TS14 6HA
J Gresham FCCA AZETS
**Signed:**
**Date: 27[th] September 2021**
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