REGISTERED CHARITY NUMBER: 511356
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2020
for
Cheshire County Scout Council
Cheshire County Scout Council
Contents of the Financial Statements for the Year Ended 31 December 2020
|
|
Page |
|
Report of the Trustees |
1 |
to |
3 |
Independent Examiner's Report |
|
4 |
|
Statement of Financial Activities |
|
5 |
|
Balance Sheet |
|
6 |
|
Notes to the Financial Statements |
7 |
to |
12 |
Cheshire County Scout Council
Report of the Trustees
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2020. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsin accordancewiththeFinancialReportingStandardapplicablein the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Scout Council are as a unit of the Scout Association.
TheAimofTheScoutAssociationistoprovidethedevelopmentofyoungpeopleinachievingtheirfullphysical ,
intellectual,socialandspiritualpotentials,asindividuals,asresponsiblecitizensandasmembersoftheirlocal, national
andinternationalcommunities.ThemethodofachievingtheAimoftheAssociationisbyprovidinganenjoyable and
attractive scheme of progressive training , based on the Scout Promise and Law and guided by adult leadership.
CheshireScoutsactivelyengagesandsupportsyoungpeopleintheirpersonaldevelopment,empoweringthemto make
a positive contribution to society.
Inpartnershipwithadults,youngpeopletakepartinfunindoorandoutdooractivities.Theylearnbydoing.by sharing
inspiritualreflectionandbytakingresponsibility.Theymakechoices,undertakenewandchallengingactivities, and
they live their Scout Promise .
ACHIEVEMENT AND PERFORMANCE
Charitable activities
ThishasbeenanunprecedentedyearandhadunderlinedthatScoutingismoreimportantnowthaneverbeforeto give
young people a sense of connection and belonging , to develop #SkillsForLife.
During this period we've been focussing on four key areas :-
4 Keeping Everyone Safe
Weshouldn'tunderestimatethefinancialimpactonlocalScoutingandCheshireCounty;thesuspensionof face-to-face
Scoutingmeantanimmediatecurtailingofexpenditure,temporaryclosureofourActivityCentres,thefurloughing of
staffandtherewillundoubtedlybemorechallengingdecisionsahead.However,withtheretail,hospitalityand leisure
grants,furloughscheme,recoveryfund,plusotherlocalexternalfunding.suchasCheshireCommunityFoundation ;
Scouting in Cheshire has been well supported throughout the pandemic.
Page 1
Cheshire County Scout Council
Report of the Trustees
FINANCIAL REVIEW
Reserves policy
TheTrusteescontinuallyreviewtheCountiesReservesalongwithitsincome& expenditurethroughouttheScoutingyear. It
endeavours to keep them at a level necessary for:-
1 |
Future Capital Commitments |
2 |
On-going demands for scouting activities |
3 |
Grants from Designated funds for Loans/Adventurous activities/International funding for Jamborees |
4 |
Adventure activities to keep up with the demand of modern scouting |
5 |
Funding of Scouting activities and to take account of potential needs in response to the COVID-19 crisis |
|
affect the written comments and future policy & thoughts |
6 |
Reserves to cover non budgeted expenditure |
7 |
Keeping our assets in good working order and bringing them up to current standards required by |
|
scouting demands. Investment in equipment & facilities to meet current legislation |
8 |
Funding new Capital projects |
ThesepolicieshavegivenCheshireasoundfinancialbaseallowingCheshiretoconcentrateonnecessarytask of
delivering an attractive and robust programme for Scouts in Cheshire.
General Reserves
comprise :- |
|
|
£ |
Balance at 31 December 2020
|
358264 |
Less |
|
Funds considered by the Charity Commissioners as not available as
they have been spent on Operating Assets (per accounts)
|
( 90559) |
|
|
Available Funds
|
267705 |
|
|
Designated Reserves as per accounts :-
|
304847 |
|
|
Restricted Reserves as per accounts :-
|
135239 |
DesignatedreservesaresetasideforspecificrequirementsoftheCountyforfutureactivities&capitalfunding. Whilst
Restricted reserves are used in accordance with the Donors restrictions.
The Trustees have also in mind the additional costs relating to Activity Centre Activities .
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
TheCounty'sgoverningdocumentsarethoseoftheScoutAssociation.TheyconsistofaRoyalCharter, whichinturn gives
authority to the Bye Laws of the Association and The Policy , Organisation and Rules of The Scout Association.
Recruitment and appointment of new trustees
Trustees are appointed in accordance with the Policy , Organisation and Rules of the Scout Association.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
511356
Principal address
Asher House
Barsbank Lane
Lymm
Warrington
Cheshire
WA13 0ED
Page 2
Cheshire County Scout Council
Report of the Trustees
Trustees
Mr P L Mather Chairman
Mr D Hopley County Commissioner Appointed 01.02.2021
Mr E G Appleton Treasurer
Mr N Flatman
Mr G Phillips County Commissioner (resigned 31.1.21)
Mrs V Thomason
Mrs J Williamson Secretary
Mr M Shiels
Mr D Metcalfe
Mr P Cox
Mr J Duley
Mr A D Dodd
Independent Examiner
Andrew Ellis
FCA
Axel Chartered Accountants
12 Princess Street
Knutsford
Cheshire
WA16 6DD
Approved by order of the board of trustees on 11 May 2021 and signed on its behalf by:
Mr P L Mather - Trustee
Page 3
Independent Examiner's Report to the Trustees of
Cheshire County Scout Council
Independent examiner's report to the trustees of Cheshire County Scout Council
I reporttothecharitytrusteeson myexaminationoftheaccountsofCheshireCountyScoutCouncil(theTrust)forthe year
ended 31 December 2020.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheActandincarrying out
myexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionundersection145(5)(b)of the
Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I havenoconcernsandhavecomeacrossnoothermattersin connectionwiththeexaminationtowhichattentionshould be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Andrew Ellis
FCA
Axel Chartered Accountants
12 Princess Street
Knutsford
Cheshire
WA16 6DD
2 June 2021
Page 4
Cheshire County Scout Council
Statement of Financial Activities for the Year Ended 31 December 2020
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Campsites
Training
Duke of Edinburgh Awards
Cheshire Hike
Investment income
2
Membership Fees
Total
EXPENDITURE ON
Charitable activities
General
Campsites
International
Other Scouting Activities
Training
Duke of Edinburgh Awards
Cheshire Hike
Grants
World Scout Jamboree 2019
Development of Scouting in Cheshire
Group Computer Systems OSM
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
funds
£
36,964
29,937
1,500
1,953
-
844
83,092
154,290
2,000
93,840
2,328
39,659
1,268
3,734
-
-
-
-
16,209
159,038
(2,196)
(6,944)
670,055
663,111 |
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,528
3,528
-
(3,528)
138,767
135,239 |
31.12.20
Total
funds
£
36,964
29,937
1,500
1,953
-
844
83,092
154,290
2,000
93,840
2,328
39,659
1,268
3,734
-
-
-
-
19,737
162,566
(2,196)
(10,472)
808,822
798,350 |
31.12.19
Total
funds
£
3,639
209,039
2,356
4,944
7,539
1,524
79,290
308,331
2,000
211,950
-
50,875
6,754
4,911
9,616
3,000
15,262
(7,000)
12,384
309,752
(462)
(1,883)
810,705
808,822 |
|
|
|
|
|
The notes form part of these financial statements
Page 5
Cheshire County Scout Council
Balance Sheet 31 December 2020
Notes
FIXED ASSETS
Tangible assets
4
Investments
5
CURRENT ASSETS
Debtors
6
Cash at bank
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
8
Unrestricted funds:
General fund
Building Fund
County Activity Fund
International Fund
Campsite Development
Restricted funds:
Rolling Fund
Leverhulme Fund
Presidents Fund
Ernest Mather Fund
Cheshire Freemasons Fund
TOTAL FUNDS |
Unrestricted
funds
£
90,559
19,765
110,324
35,588
603,612
639,200
(86,413)
552,787
663,111
663,111 |
Restricted
funds
£
-
-
-
-
135,239
135,239
-
135,239
135,239
135,239 |
31.12.20
Total
funds
£
90,559
19,765
110,324
35,588
738,851
774,439
(86,413)
688,026
798,350
798,350
358,264
194,696
54,408
8,487
47,256
663,111
15,430
4,489
3,499
111,821
-
135,239
798,350 |
31.12.19
Total
funds
£
95,373
21,961
117,334
47,007
727,859
774,866
(83,378)
691,488
808,822
808,822
362,880
194,696
54,408
10,815
47,256 |
|
|
|
|
670,055
15,430
4,489
3,499
111,821
3,528 |
|
|
|
|
138,767 |
|
|
|
|
808,822 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon11May2021and were
signed on its behalf by:
Mr E G Appleton - Trustee
The notes form part of these financial statements
Page 6
Cheshire County Scout Council
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublic of
Ireland'andtheCharitiesAct2011.Thefinancialstatementshavebeenpreparedunderthehistorical cost
convention,withtheexceptionofinvestmentswhichareincludedatmarketvalue,asmodifiedbythe revaluation
of certain assets.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonan accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Tangible fixed assets
NodepreciationhasbeenprovidedonLand&Buildings,asintheopinionoftheTrusteesthevalueof Forest
Camp, Sandiway, Cheshire is in excess of its cost.
DepreciationhasbeenprovidedonActivityEquipmentat10%straightlineontheClimbingWalland 20%
straight line on the Zip Wire and associated activities.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
31.12.20 |
31.12.19 |
|
£ |
£ |
Deposit account interest |
844 |
1,524 |
continued...
Page 7
Cheshire County Scout Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2020norforthe year
ended 31 December 2019.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2020norfortheyear ended
31 December 2019.
4. TANGIBLE FIXED ASSETS
COST
At 1 January 2020 and 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2020
Revaluations
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019 |
Freehold
property
£
84,173
-
-
-
84,173
84,173 |
Fixtures
and
fittings
£
75,733
64,533
4,814
69,347
6,386
11,200 |
Motor
vehicles
Totals
£
£
3,000
162,906
3,000
67,533
-
4,814
3,000
72,347
-
90,559
-
95,373
Listed
investments
£
21,961
(2,196)
19,765
19,765
21,961 |
|
|
|
|
5. FIXED ASSET INVESTMENTS
There were no investment assets outside the UK.
continued...
Page 8
Cheshire County Scout Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Building Fund
County Activity Fund
International Fund
Campsite Development
Restricted funds
Rolling Fund
Leverhulme Fund
Presidents Fund
Ernest Mather Fund
Cheshire Freemasons Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
154,290
International Fund
-
154,290
Restricted funds
Cheshire Freemasons Fund
-
TOTAL FUNDS
154,290 |
At 1.1.20
£
362,880
194,696
54,408
10,815
47,256
670,055
15,430
4,489
3,499
111,821
3,528
138,767
808,822
Resources
expended
£
(156,710)
(2,328)
(159,038)
(3,528)
(162,566) |
31.12.20
£
35,588
31.12.20
£
86,413
Net
movement
in funds
£
(4,616)
-
-
(2,328)
-
(6,944)
-
-
-
-
(3,528)
(3,528)
(10,472)
Gains and
losses
£
(2,196)
-
(2,196)
-
(2,196) |
31.12.19
£
47,007
31.12.19
£
83,378
At
31.12.20
£
358,264
194,696
54,408
8,487
47,256
663,111
15,430
4,489
3,499
111,821
-
135,239
798,350
Movement
in funds
£
(4,616)
(2,328)
(6,944)
(3,528)
(10,472) |
|
|
|
|
continued...
Page 9
Cheshire County Scout Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Building Fund
County Activity Fund
International Fund
Campsite Development
Restricted funds
Rolling Fund
Leverhulme Fund
Presidents Fund
Ernest Mather Fund
Cheshire Freemasons Fund
TOTAL FUNDS |
At 1.1.19
£
345,179
194,696
54,408
18,015
47,256
659,554
15,430
4,489
3,499
111,821
15,912
151,151
810,705 |
Net
movement
in funds
£
17,701
-
-
(7,200)
-
10,501
-
-
-
-
(12,384)
(12,384)
(1,883) |
At
31.12.19
£
362,880
194,696
54,408
10,815
47,256 |
|
|
|
670,055
15,430
4,489
3,499
111,821
3,528 |
|
|
|
138,767 |
|
|
|
808,822 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
International Fund
Restricted funds
Cheshire Freemasons Fund
TOTAL FUNDS |
Incoming
resources
£
308,331
-
308,331
-
308,331 |
Resources
expended
£
(290,168)
(7,200)
(297,368)
(12,384)
(309,752) |
Gains and
losses
£
(462)
-
(462)
-
(462) |
Movement
in funds
£
17,701
(7,200) |
|
|
|
|
10,501
(12,384) |
|
|
|
|
(1,883) |
continued...
Page 10
Cheshire County Scout Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Building Fund
County Activity Fund
International Fund
Campsite Development
Restricted funds
Rolling Fund
Leverhulme Fund
Presidents Fund
Ernest Mather Fund
Cheshire Freemasons Fund
TOTAL FUNDS |
At 1.1.19
£
345,179
194,696
54,408
18,015
47,256
659,554
15,430
4,489
3,499
111,821
15,912
151,151
810,705 |
Net
movement
in funds
£
13,085
-
-
(9,528)
-
3,557
-
-
-
-
(15,912)
(15,912)
(12,355) |
At
31.12.20
£
358,264
194,696
54,408
8,487
47,256 |
|
|
|
663,111
15,430
4,489
3,499
111,821
- |
|
|
|
135,239 |
|
|
|
798,350 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
International Fund
Restricted funds
Cheshire Freemasons Fund
TOTAL FUNDS |
Incoming
resources
£
462,621
-
462,621
-
462,621 |
Resources
expended
£
(446,878)
(9,528)
(456,406)
(15,912)
(472,318) |
Gains and
losses
£
(2,658)
-
(2,658)
-
(2,658) |
Movement
in funds
£
13,085
(9,528) |
|
|
|
|
3,557
(15,912) |
|
|
|
|
(12,355) |
continued...
Page 11
Cheshire County Scout Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
10. DESCRIPTION OF FUNDS
Rolling Fund :- To provide repayable loans , interest free, to Groups within the County for major projects.
PresidentsFund:-AfundtobedistributedatthediscretionoftheCountyCommissionerforthebenefit of
Scouting in Che shire.
Leverhulme Fund :- To provide grants to Scouts for adventurous activities.
ErnestMatherFund:-AdonationreceivedtowardsthecostofaNewTraining&ResidentialBlockat Forest
Camp Cheshire..
BuildingFund:-MoniessetasidebytheCountyforthedevelopmentofitscampsites.Thisfund provided
monies for th e original acquisition of Forest Camp Cheshire of £84,173.
International Fund :- Monies set aside by the County for the funding of International Scouting events.
County Activity Fund :- Monies set aside by the County for the funding of large Activities within the County.
CampsiteDevelopmentFund:-MoniessetasidebytheCountytofundtheDevelopmentofits
Campsites..
DevelopmentofScoutinginCheshire:-GrantsreceivedtofundtheemploymentofaDevelopmentOfficer to
promote an increase in Scouting membership within the County.
CheshireFreemasonsFund:-DonationreceivedfortherefurbishmentofLakeviewatForestCamp and
Scouting in Cheshire.
.
Page 12