``` REGISTEREDCHARITYNUMBER:511356 ``` ## **`Report of the Trustees and`** ``` Unaudited Financial Statements for the Year Ended 31 December 2021 ``` ``` for ``` ``` Cheshire County Scout Council ``` ``` Cheshire County Scout Council ``` ``` Contents of the Financial Statements for the Year Ended 31 December 2021 ``` ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 3`| |**`Independent Examiner's Report`**|`4`| |**`Statement of Financial Activities`**|`5`| |**`BalanceSheet`**|`6`| |**`Notes to the Financial Statements`**|`7 to 12`| ``` Cheshire County Scout Council ``` ## **`Report of the Trustees`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2021.The trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPractice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK 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 and internationalcommunities.ThemethodofachievingtheAimoftheAssociationisbyprovidinganenjoyableand attractive scheme of progressive training, based on the Scout Promise and Law and guided by adult leadership. ``` ``` CheshireScoutsactivelyengagesandsupportsyoungpeopleintheirpersonaldevelopment,empoweringthemtomake a positive contribution to society. ``` ``` Inpartnershipwithadults,youngpeopletakepartinfunindoorandoutdooractivities.Theylearnbydoing.bysharing inspiritualreflectionandbytakingresponsibility.Theymakechoices,undertakenewandchallengingactivities,and they live their ScoutPromise. ``` ## **`ACHIEVEMENT AND PERFORMANCE`** ## **`Charitable activities`** ``` ThishasbeenanunprecedentedyearandhadunderlinedthatScoutingismoreimportantnowthaneverbeforetogive young people a sense of connection and belonging , to develop #SkillsForLife. ``` ``` During this period we've been focusing on four key areas :- ``` - `1 Delivering a great program for our young people - digital and blended` - `2 Recruiting & Motivating Adult Volunteers` - `3 Funding Scouting` - `4 Keeping Everyone Safe` ``` Weshouldn'tunderestimatethefinancialimpactonlocalScoutingandCheshireCounty;thesuspensionofface-to-face Scoutingmeantanimmediatecurtailingofexpenditure,temporaryclosureofourActivityCenters,thefurloughingof staffandtherewillundoubtedlybemorechallengingdecisionsahead.However,withtheretail,hospitalityandleisure grants,furloughscheme,recoveryfund,plusotherlocalexternalfunding.suchasCheshireCommunityFoundation; Scouting in Cheshire has been well supported throughout the pandemic. ``` ``` Page 1 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Report of the Trustees`** ## **`FINANCIAL REVIEW`** ## **`Reserves policy`** ``` The Trustees continuallyreviewthe Charity’s Reservesalong with its income & expenditurethroughoutthe Scouting year.It endeavors to keep them at a level necessary for future capital commitments, ongoing working capital requirements, investments or grants to further develop the charity, to cover unforeseen shortfalls in budgets and to keep assets and activity centres in good working order. ``` |`These policies have given Cheshire a sound financial base allowing Cheshire to`
`concentrate delivering an attractive and robust program for Scouts in Cheshire.`
`General Reserves`
`comprise :-`
`Balance at 31 December 2021`
`Less`
`Funds considered by the Charity Commissioners as not available as`
`they have been spent on Operating Assets (per accounts)`
`Available Funds`
`Designated Reserves as per accounts :-`
`Restricted Reserves as per accounts :-`|`on necessary task`
`of`
`£`
`293,638`
`(84,173)`
`209,465`
`304,847`
`135,239`| |---|---| ``` Designatedreservesare set asidefor specificrequirementsof the Countyfor futureactivities&capitalfunding. Restricted reserves are used in accordance with the Donors restrictions. ``` ``` TheTrusteeshavealsoinmindtheadditionalcostsrelatingtoActivityCentreActivities. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` The County's governing documentsare those of the Scout Association.They consist of a Royal Charter , which in turngives 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 ADM INISTRATIVE DETAILS`** ## **`Registered Charity number`** ``` 511356 ``` ## **`Principal address`** ``` Asher House Barsbank Lane Lymm Warrington Cheshire WA13 0ED ``` ``` Page 2 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Report of the Trustees`** ## **`Trustees`** ``` Mr P L Mather Chairperson Mr D Hopley County Commissioner Appointed 01.02.2021 Mr E G Appleton Treasurer (resigned 08.06.2021) Mr L W Thornton Appointed 08.06.2021 Mr N Flatman Mr G Phillips County Commissioner (Resigned 31.1.21) Mrs V Thomason Mrs J Williamson Secretary Mr M Shiels (Resigned 08.06.21) Mr D Metcalfe Mr P Cox Mr J Duley Mr A D Dodd Mr J Bennett appointed 08.06.21 Miss L Dyer appointed 08.06.21 Mr A Little appointed 08.06.21 Miss D Moseley appointed 08.06.21 Mr G Proctor appointed 08.06.21 Mr M Rollinson appointed 08.06.21 Mr J Vickery appointed 08.06.21 Miss E Vickers appointed 08.06.21 ``` ## **`Independent Examiner –`** ``` Naveed Ahmad BA(hons) FCCA ACA HGA Accountants & Financial Consultants Ltd t/a Chittenden Horley – Chartered Accountants Hyde Park House Cartwright Street Hyde Sk14 4EH ``` ``` Approved by order of the board of trustees on 13 June 2023 and signed on its behalf by: ``` ``` Mr P L Mather – Chairperson & Trustee ``` ``` Page 3 ``` Information Classification: General ``` Cheshire County Scout Council Year ended 31[st] December 2021 Independent examiner's report to the trustees of Cheshire County Scout Council ``` I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2021 which are set out on pages 8 to 18. ## **Responsibilities and basis of report** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Chittenden Horley Naveed Ahmad BA (hons) FCCA ACA HGA Accountants & Financial Consultants Ltd t/a Chittenden Horley - Chartered Accountants Hyde Park House Cartwright Street Hyde SK14 4EH 13[th] June 2023 ``` The notes form part of these financial statements ``` ``` Page 4 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Statement of Financial Activities`** ## **`for the Year Ended 31 December 2021`** |**`INCOME AND ENDOWMENTS FROM`**
`Notes`
`Donations and legacies`
**`Charitable activities`**
`Campsites`
`Training`
`Duke of Edinburgh Awards`
`CheshireHike`
`Investment income`
`2`
`Membership Fees`
**`Total`**
**`EXPENDITURE ON`**
**`Charitable activities`**
`General`
`Campsites`
`International`
`Other Scouting Activities`
`Training`
`Duke of Edinburgh and Higher Awards`
`CheshireHike`
`Group Computer Systems OSM`
**`Total`**
`Net gains/(losses) on investments`
**`NETINCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted`
`funds`
`£`
`793`
`42,742`
`-`
`3,139`
`-`
`98`
`33,119`
`79,892`
`-`
`71,171`
`-`
`44,495`
`1,550`
`5,463`
`486`
`21,295`
`144,460`
`-`
`(64,568)`
`663,111`
`598,543`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`135,239`
`135,239`|`31.12.21`
`Total`
`funds`
`£`
`793`
`42,742`
`-`
`3,139`
`-`
`98`
`33,119`
`79,892`
`-`
`71,171`
`-`
`44,495`
`1,550`
`5,463`
`486`
`21,295`
`144,460`
`-`
`(64,568)`
`798,350`
`733,782`|`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`| |---|---|---|---|---| ``` The notes form part of these financial statements ``` ``` Page 5 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Balance Sheet`** ## **`31 December 2021`** |**`FIXEDASSETS`**
`Notes`
`Tangibleassets`
`4`
`Investments`
`5`
**`CURRENTASSETS`**
`Debtors`
`6`
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
`7`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NETASSETS`**
**`FUNDS`**
`Unrestricted funds:`
`General fund`
`8`
`Building Fund`
`County Activity Fund`
`InternationalFund`
`Campsite Development`
`Restricted funds:`
`RollingFund`
`LeverhulmeFund`
`Presidents Fund`
`Ernest Mather Fund`
`Cheshire Freemasons Fund`
**`TOTALFUNDS`**|`Unrestricted`
`funds`
`£`
`84,173`
`19,765`
`103,938`
`80,097`
`500,938`
`581,035`
`(85,929)`
`495,106`
`599,044`
`599,044`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`135,239`
`135,239`
`-`
`135,239`
`135,239`
`135,239`|`31.12.21`
`Total`
`funds`
`£`
`84,173`
`19,765`
`103,938`
`80,097`
`636,177`
`716,216`
`(85,929)`
`630,345`
`734,283`
`734,283`
`293,696`
`194,696`
`54,408`
`8,487`
`47,256`
`598,543`
`15,430`
`4,489`
`3,499`
`111,821`
`-`
`135,239`
`733,782`|`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`| ``` The financial statementswere approvedby the Board of Trusteesand authorisedfor issue on 21 May2022 andwere signed on its behalf by: ``` ``` Mr L W Thornton – Treasurer & Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 6 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Notes to the Financial Statements for the Year Ended 31 December 2021`** ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordancewith the Charities SORP(FRS 102) 'Accountingand Reportingby Charities: Statementof RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)', FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicof Ireland'andtheCharitiesAct2011.Thefinancialstatementshavebeenpreparedunderthehistoricalcost convention,withtheexceptionofinvestmentswhichareincludedatmarketvalue,asmodifiedbytherevaluation of certain assets. ``` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable that the income willbe received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthe charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementand theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhas beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectly attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuseof resources. ``` ## **`Tangible fixed assets`** ``` NodepreciationhasbeenprovidedonLand&Buildings,asintheopinionoftheTrusteesthevalueofForest Camp, Sandiway, Cheshire is in excess of its cost. ``` ``` DepreciationhasbeenprovidedonActivityEquipmentat10%straightlineontheClimbingW alland20% straight line on the Zip W ire 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.`** ``` INVESTMENTINCOME ``` ``` Deposit account interest ``` ``` 31.12.2131.12.20 £ £ 98844 ``` ``` continued... ``` ``` Page 7 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 31 December 2021`** ## **`3. TRUSTEES' REMUNERATION AND BENEFITS`** ``` There were no trustees'remunerationor other benefitsfor the year ended 31 December2021 nor for theyear ended 31 December 2020. ``` ## **`4. TANGIBLE FIXED ASSETS`** ## **`5.`** |**`COST`**
`At 1 January 2021 and 31 December 2021`
**`DEPRECIATION`**
`At 1 January 2021`
`Charge for year`
`At 31 December 2021`
**`NET BOOK VALUE`**
`At 31 December 2021`
`At 31 December 2020`
**`FIXED ASSETINVESTMENTS`**
**`MARKETVALUE`**
`At 1 January 2020`
`Revaluations`
`At 31 December 2020`
**`NET BOOK VALUE`**
`At 31 December 2021`
`At 31 December 2020`|`Freehold`
`property`
`£`
`84,173`
`-`
`-`
`-`
`84,173`
`84,173`|`Fixtures`
`and`
`fittings`
`£`
`75,733`
`69,347`
`6,386`
`75,733`
`-`
`6,386`|`Motor`
`vehicles`
`Totals`
`£`
`£`
`3,000`
`162,906`
`3,000`
`72,347`
`-`
`6,386`
`3,000`
`75,733`
`-`
`84,173`
`-`
`90,559`
`Listed`
`investments`
`£`
`19,765`
`-`
`19,765`
`21,961`
`21,961`| |---|---|---|---| ``` There were no investment assets outside the UK. ``` ``` continued... ``` ``` Page 8 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Notes to the Financial Statements - continued`** ``` for the Year Ended 31 December 2021 ``` |**`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`**
**`Unrestrictedfunds`**
`General fund`
`Building Fund`
`County Activity Fund`
`InternationalFund`
`Campsite Development`
**`Restricted funds`**
`RollingFund`
`LeverhulmeFund`
`Presidents Fund`
`Ernest Mather Fund`
`Cheshire Freemasons Fund`
**`TOTALFUNDS`**
`Net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestrictedfunds`**
`General fund`
`79,892`
`79,892`
**`TOTALFUNDS`**
`79,892`|`At1.1.21`
`£`
`358,264`
`194,696`
`54,408`
`8,487`
`47,256`
`663,111`
`15,430`
`4,489`
`3,499`
`111,821`
`-`
`135,239`
`798,350`
`Resources`
`expended`
`£`
`(144,460)`
`(144,460)`
`(144,460)`|`31.12.21`
`£`
`80,097`
`31.12.21`
`£`
`85,929`
`Net`
`movement`
`infunds`
`£`
`(64,568)`
`-`
`-`
`-`
`-`
`(64,568)`
`-`
`-`
`-`
`-`
`-`
`-`
`(64,568)`
`Gains and`
`losses`
`£`
`-`
`-`
`-`|`31.12.20`
`£`
`35,588`
`31.12.20`
`£`
`86,413`
`At`
`31.12.21`
`£`
`293,696`
`194,696`
`54,408`
`8,487`
`47,256`
`598,543`
`15,430`
`4,489`
`3,499`
`111,821`
`-`
`135,239`
`733,782`
`Movement`
`in funds`
`£`
`(64,568)`
`(64,568)`
`(64,568)`| |---|---|---|---| ``` continued... ``` ``` Page 9 ``` Information Classification: General ``` 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`** |**`Unrestrictedfunds`**
`General fund`
`Building Fund`
`County Activity Fund`
`InternationalFund`
`Campsite Development`
**`Restricted funds`**
`RollingFund`
`LeverhulmeFund`
`Presidents Fund`
`Ernest Mather Fund`
`Cheshire Freemasons Fund`
**`TOTALFUNDS`**|`At1.1.20`
`£`
`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`
`362,880`|`Net`
`movement`
`infunds`
`£`
`(4,616)`
`-`
`-`
`(2,328)`
`-`
`(6,944)`
`-`
`-`
`-`
`-`
`(3,528)`
`(3,528)`
`(10,472)`
`(4,616)`||`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`| |||||`358,264`| ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestrictedfunds`**
`General fund`
`InternationalFund`
**`Restricted funds`**
`Cheshire Freemasons Fund`
**`TOTALFUNDS`**|`Incoming`
`resources`
`£`
`154,290`
`-`
`154,290`
`-`
`154,290`|`Resources`
`expended`
`£`
`(156,710)`
`(2,328)`
`(159,038)`
`(3,528)`
`(162,566 )`|`Gains and`
`losses`
`£`
`(2,196)`
`-`
`(2,196)`
`-`
`(2,196)`|`Movement`
`in funds`
`£`
`(4,616)`
`(2,328)`| |---|---|---|---|---| |||||`(6,944)`
`(3,528)`| |||||`(10,472)`| ``` continued... ``` ``` Page 10 ``` Information Classification: General ``` Cheshire County Scout Council ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 31 December 2021`** ## **`9. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 December 2021. ``` ## **`10. DESCRIPTION OF FUNDS`** ``` Rolling Fund:- To provide repayable loans , interest free, to Groups within the County for major projects. ``` ``` PresidentsFund:-AfundtobedistributedatthediscretionoftheCountyCommissionerforthebenefitof Scouting in Che shire. ``` ``` Leverhulme Fund:-Toprovide grantsto Scouts foradventurous activities. ``` ``` ErnestMatherFund:- A donationreceivedtowardsthecostofa NewTraining&ResidentialBlockatForest Camp Cheshire.. ``` ``` BuildingFund:-MoniessetasidebytheCountyforthedevelopmentofitscampsites.Thisfundprovided monies for the 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.. ``` ``` Developmentof Scouting in Cheshire :- Grantsreceived to fund the employmentof a DevelopmentOfficerto promote an increase in Scouting membership within the County. ``` ``` Cheshire FreemasonsFund :-Donation received for the refurbishmentof Lakeviewat Forest Campand Scouting in Cheshire. ``` ``` . ``` ``` Page 12 ``` Information Classification: General