CHARITY REGISTRATION NUMBER: 520605
Reivers District Scout Council Unaudited Financial Statements
31 March 2022
GORDON CONSULTANCY LIMITED
Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Reivers District Scout Council
Financial Statements
Year ended 31 March 2022
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 9 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 18 |
| Notes to the detailed statement of financial activities | 19 |
Reivers District Scout Council
Trustees' Annual Report
Year ended 31 March 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
Reference and administrative details
Registered charity name Reivers District Scout Council Charity registration number 520605
Principal office
The trustees
IL Astle LS Cooper M Crawley JE England A D Hanson D Humes CM McHattie M Proudfoot Independent examiner Mr RW Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Structure, governance and management
The Reivers District Scout Council is a registered charity constituted under the rules of the Scout Association whose governing documents 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 District is a trust established under the rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.
The District is managed by the District Executive Committee, the members of which are'Charity Trustees' of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping of proper accounts and making returns to the Charity Commission as appropriate.
The Committee consists of three Officers of the District Scout Council (Chair, Treasurer and Secretary) together with the District Commissioner, key members of the District Team and others elected or nominated at the Annual General Meeting of the District Scout Council. The committee meets 4 times a year plus an Annual General Meeting and is responsible for the strategic direction, policy development, the admission of adult members and the financial viability of the Charity.
1
Reivers District Scout Council
Trustees' Annual Report (continued)
Year ended 31 March 2022
Structure, governance and management (continued)
Members of the Executive Committee complete 'Essential Information for Executive Committee Members' training within the first 5 months of joining the committee.
The Council operates through two committees:
Appointments Advisory Committee for the appointment of leaders and helpers.
Reivers District Facilities Management Sub Committee for the day to day oversight of the Ratlingate Camp Site.
Risk Management
The trustees have examined the major strategic, business and operational risks which the charity faces and have systems to enable regular report and review of its activities to manage and lessen these risks.
Going Concern
The Trustees have considered the impact of COVID19 on the activities and operations of the Charity and are satisfied that the going concern basis is appropriate for the preparation of the Annual Report and Accounts for a period beyond 12 months from the date of signing the Annual Report and Accounts due to the net assets position of the Charity and the availability of sufficient cash reserves to meet liabilities as they fall due.
Objectives and activities
The purpose of Scouting
Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity —We act with integrity; we are honest, trustworthy and loyal. Respect —We have self-respect and respect for others. Care —We support others and take care of the world in which we live. Belief —We explore our faiths, beliefs and attitudes.
Co-operation —We make a positive difference; we co-operate with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:
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.
2
Reivers District Scout Council
Trustees' Annual Report (continued)
Year ended 31 March 2022
Objectives and activities (continued)
Main Activities
District events
The District Team, led by the District Commissioner, provide a number of activities to supplement those provided locally in the Scout Groups and Explorer Scout Units. These enable young people to experience a wider perspective.
Explorer Scout Units (ESUs)
ESUs operating within the District fall within the management of the District and the District Executive has overall responsibility for the finance of the ESUs. The ESUs operate separately administered bank accounts which have not previously been included in the District's Annual Report and Accounts. Whilst the Executive does not want to become involved in the day to day running of the Explorer Section, it is the responsibility of the District Explorer Scout Commissioner (DESC) to ensure that all Units within the District operate in a prudent manner.
Ratlingate
The District owns and manages the Scout Campsite and associated building at Ratlingate, Kirkandrews-on-Eden, Carlisle to promote outdoor activities for Scouting locally and nationally. It is committed to making the site available to other organisations who have similar aims. The District is exploring ways to enhance the use of the site through improving links to the education fraternity.
Use of Volunteers
The activities of the Council rely on the use of volunteers who are appointed through an Appointments Advisory Committee. All leaders and helpers are interviewed by the Adult Appointments Advisory Committee and are subject to DBS and Scout HQ checks. All volunteers, including Trustees, are inducted to the organisation and given appropriate training.
Public benefit
The District meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
Achievements and performance
Youth Programme
It has been a very difficult year for Scouting and providing scouting to our youth members. However a number of groups adapted and overcame these difficulties by providing Scouting online via Zoom calls, through social media and face to face. Although a significant reduction in young people and leaders were recorded in the annual census, since the resumption in face to face Scouting the numbers are increasing again. The District will continue with its recruitment campaign for both young people and adult members in all roles.
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Reivers District Scout Council
Trustees' Annual Report (continued)
Year ended 31 March 2022
Achievements and performance (continued)
Ratlingate Campsite
The Trustees are indebted to the sub-committee for the continued development and promotion of the campsite. Unfortunately, as a result of COVID19 and the restrictions introduced by the UK Government, the site's normal operations and usage have been severely affected. Site income amounted to just £11,582 (2021 £262). However, the site benefited from UK Government grants (COVID19) in the year of £10,667 (2021 £9,669). The Trustees remain confident that normal operations can be fully recommenced as and when restrictions are sufficiently lifted, in line with national guidance issued by the Scout Association.
The District benefits hugely from the Ratlingate Team's dedication and hard work which means that the site has continued to be a good facility and ready to support local Scouting's activities.
The Ratlingate Management Committee are actively engaged in drawing up plans for a significant development of the site's facilities to both improve the offer to Scout users and to attract income
The Committee would also like to thank:
Mr Pete Martin, warden at Ratlingate, for his volunteer work and excellent support as Warden to the facility;
Fundraising
Whereas every effort is made to encourage events to be self-funding, limited funds are available to the Trustees to use at their discretion.
Financial review
Reserves Policy
It is the policy of the charity to maintain unrestricted funds at a prudent level consistent with the need to finance ongoing activity and deal with operational fluctuations in day to day cash flow. Designated funds are held to support members of Scouting of the Reivers District for use at the discretion of the District Scout Council. Restricted funds are held and expended in line with the restrictions placed upon on those funds when received.
Investment Policy
The District has pursued a low risk strategy to the investment of its funds. All funds are held in cash using only mainstream banks or building societies or The Scout Association's Short Term Investment Service.
Principal Funding Sources
The Charity achieves its income from the following sources:
Ratlingate Campsite Fees
The Charity receives income for the use of the district campsite which is applied initially for the ongoing management and maintenance of the site. It is currently the policy of the Council to designate any annual surpluses to the improvement and development of the site.
Grants from UK Government
The Charity seeks and receives grants from UK Government. The Charity received £10,667 (2021 £19,669) under a number of Government COVID19 Grant funding schemes and has continued to receive support post year end.
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Reivers District Scout Council
Trustees' Annual Report (continued)
Year ended 31 March 2022
Financial review (continued)
Grants from Other Organisations
The Charity seeks and receives grants from other grant giving bodies. During the year, a further donation of £150 was received for Ratlingate from the Carlisle Citadel Welfare Club.
The trustees' annual report was approved on 19 January 2023 and signed on behalf of the board of trustees by:
LS Cooper Trustee
5
Reivers District Scout Council
Independent Examiner's Report to the Trustees of Reivers District Scout Council
Year ended 31 March 2022
I report to the trustees on my examination of the financial statements of Reivers District Scout Council ('the charity') for the year ended 31 March 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
Mr RW Gordon, FCA Independent Examiner
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
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Reivers District Scout Council
Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 10,857 | – | 10,857 | 135,784 |
| Other trading activities | 5 | 14,295 | – | 14,295 | 800 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 25,152 | – | 25,152 | 136,584 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 27,588 | – | 27,588 | 14,278 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 27,588 | – | 27,588 | 14,278 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net (expenditure)/income and net | |||||
| movement in funds | (2,436) | – | (2,436) | 122,306 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 188,753 | 63,332 | 252,085 | 129,779 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 186,317 | 63,332 | 249,649 | 252,085 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 16 form part of these financial statements.
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Reivers District Scout Council
Statement of Financial Position
31 March 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 9 | 3,420 | 4,275 |
| Current assets | |||
| Stocks | 10 | 1,027 | 1,027 |
| Debtors | 11 | 2,832 | 926 |
| Cash at bank and in hand | 243,498 | 246,743 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 247,357 | 248,696 | ||
| Creditors: amounts falling due within one year | 12 | 1,128 | 886 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net current assets | 246,229 | 247,810 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 249,649 | 252,085 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 249,649 | 252,085 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Restricted funds | 63,332 | 63,332 | |
| Unrestricted funds | 186,317 | 188,753 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 14 | 249,649 ৶৶৶৶৶৶৶৶৶ |
252,085 ৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 19 January 2023, and are signed on behalf of the board by:
LS Cooper Trustee
The notes on pages 9 to 16 form part of these financial statements.
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Reivers District Scout Council
Notes to the Financial Statements
Year ended 31 March 2022
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is c/o Cumbria County Scout Council, Stricklandgate House, 92 Stricklandgate, Kendal, LA9 4PU.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', 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)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
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Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
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Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Financial instruments (continued)
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 150 | 150 | 262 | 262 |
| WSJ Donation | 40 | 40 | – | – |
| Legacies | ||||
| Legacies | – | – | 114,305 | 114,305 |
| Grants | ||||
| Grants receivable | 10,667 | 10,667 | 21,217 | 21,217 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 10,857 | 10,857 | 135,784 | 135,784 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
5. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Camp Site Fees | 11,582 | 11,582 | 262 | 262 |
| Badge Sales | 62 | 62 | – | – |
| Warden Electric | 822 | 822 | – | – |
| Other | 50 | 50 | 117 | 117 |
| Membership fees | 1,779 | 1,779 | 421 | 421 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄ | |
| 14,295 | 14,295 | 800 | 800 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |
| Net (expenditure)/income | ||||
| Net (expenditure)/income is stated after | charging/(crediting): | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 855 ৶৶৶৶ |
1,125 ৶৶৶৶৶৶৶ |
6. Net (expenditure)/income
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Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
7. Independent examination fees
2022 2021 £ £ Fees payable to the independent examiner for: Independent examination of the financial statements 1 – ৶৶৶৶ ৶৶৶৶
8. Trustee remuneration and expenses
No trustees received remuneration during the year.
During the year 2 (2021 - 2), trustees received expenses totaling £Nil,(2021 - £101).
9. Tangible fixed assets
| Plant and | |||
|---|---|---|---|
| machinery | |||
| £ | |||
| Cost | |||
| At 1 April 2021 and 31 March 2022 | 5,400 | ||
| ৶৶৶৶৶৶৶ | |||
| Depreciation | |||
| At 1 April 2021 | 1,125 | ||
| Charge for the year | 855 | ||
| ৄৄৄৄৄৄৄ | |||
| At 31 March 2022 | 1,980 | ||
| ৶৶৶৶৶৶৶ | |||
| Carrying amount | |||
| At 31 March 2022 | 3,420 | ||
| ৶৶৶৶৶৶৶ | |||
| At 31 March 2021 | 4,275 | ||
| ৶৶৶৶৶৶৶ | |||
| 10. | Stocks | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Raw materials and consumables | 1,027 | 1,027 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 11. | Debtors | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade debtors | 2,411 | – | |
| Prepayments and accrued income | 223 | 728 | |
| Other debtors | 198 | 198 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ||
| 2,832 | 926 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ |
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Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
12. Creditors: amounts falling due within one year
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Trade creditors | 252 | 10 | |
| Accruals and deferred income | 876 | 876 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ||
| 1,128 | 886 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ||
| 13. | Deferred income | ||
| 2022 | 2021 | ||
| £ | £ | ||
| At 1 April 2021 | 540 ৶৶৶৶ |
540 ৶৶৶৶ |
14. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2021 | Income | Expenditure | Transfers | 2 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | 47,998 | 25,152 | (27,588) | – | 45,562 |
| ESU designated fund | 3,894 | – | – | – | 3,894 |
| Ratlingate designated | |||||
| fund | 136,861 | – | – | – | 136,861 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 188,753 | 25,152 | (27,588) | – | 186,317 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2020 | Income | Expenditure | Transfers | 1 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | 53,748 | 136,584 | (14,278) | (128,056) | 47,998 |
| ESU designated fund | 1,601 | – | – | 2,293 | 3,894 |
| Ratlingate designated | |||||
| fund | 11,098 | – | – | 125,763 | 136,861 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 66,447 ৶৶৶৶৶৶৶৶ |
136,584 ৶৶৶৶৶৶৶৶৶ |
(14,278) ৶৶৶৶৶৶৶৶ |
– ৶৶৶৶৶৶৶৶৶ |
188,753 ৶৶৶৶৶৶৶৶৶ |
15
Reivers District Scout Council
Notes to the Financial Statements (continued)
Year ended 31 March 2022
14. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 March 202 | ||||
| 1 April 2021 | Income | Expenditure | Transfers | 2 | |
| £ | £ | £ | £ | £ | |
| Ratlingate reserve fund | 63,332 | – | – | – | 63,332 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At | |||||
| At | 31 March 202 | ||||
| 1 April 2020 | Income | Expenditure | Transfers | 1 | |
| £ | £ | £ | £ | £ | |
| Ratlingate reserve fund | 63,332 | – | – | – | 63,332 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Analysis of net assets between funds | |||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 3,420 | – | 3,420 | ||
| Current assets | 184,025 | 63,332 | 247,357 | ||
| Creditors less than 1 year | (1,128) | – | (1,128) | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 186,317 | 63,332 | 249,649 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 4,275 | – | 4,275 | ||
| Current assets | 185,364 | 63,332 | 248,696 | ||
| Creditors less than 1 year | (886) | – | (886) | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 188,753 | 63,332 | 252,085 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
15. Analysis of net assets between funds
16
Reivers District Scout Council
Management Information
Year ended 31 March 2022
The following pages do not form part of the financial statements.
17
Reivers District Scout Council
Detailed Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 150 | 262 |
| WSJ Donation | 40 | – |
| Legacies | – | 114,305 |
| Grants receivable | 10,667 | 21,217 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 10,857 | 135,784 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Other trading activities | ||
| Camp Site Fees | 11,582 | 262 |
| Badge Sales | 62 | – |
| Warden Electric | 822 | – |
| Other | 50 | 117 |
| Membership fees | 1,779 | 421 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| 14,295 | 800 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 25,152 | 136,584 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Rates and water | 1,049 | 683 |
| Light and heat | 2,409 | 2,237 |
| Repairs and maintenance | 3,066 | 734 |
| Insurance | 2,560 | 2,666 |
| Telephone | 485 | 529 |
| Other office costs | 34 | – |
| Depreciation | 855 | 1,125 |
| Cleaning and consumables | 2,369 | 786 |
| Sundry | 637 | 582 |
| Site improvements | 11,330 | – |
| Camp fee refund | 100 | – |
| Activity Costs | 432 | 4,936 |
| Gt Corby new group set up costs | 339 | – |
| District Anniversary Dinner deposit | 200 | – |
| Membership fees | 1,309 | – |
| Recruitment campaign | 414 | – |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 27,588 | 14,278 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total expenditure | 27,588 | 14,278 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net (expenditure)/income | (2,436) | 122,306 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
18
Reivers District Scout Council
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Activity type 1 | ||
| Activities undertaken directly | ||
| Water | 505 | – |
| Light & heat | 125 | – |
| Repairs and Maintenance | 70 | – |
| Insurance | 109 | 554 |
| Telephone and internet | 34 | – |
| Stationery and postage | 34 | – |
| Sundry | 125 | 66 |
| Camp fee refund | 100 | – |
| Activity Costs | 432 | 4,936 |
| Gt Corby new group set up costs | 339 | – |
| District Anniversary Dinner deposit | 200 | – |
| Membership fees | 1,309 | – |
| Recruitment campaign | 414 | – |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 3,796 | 5,556 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Activity type 2 | ||
| Activities undertaken directly | ||
| Rates & water | 544 | 683 |
| Light & heat | 2,284 | 2,237 |
| Repairs & maintenance | 2,996 | 734 |
| Insurance | 2,451 | 2,112 |
| Telephone and internet | 451 | 529 |
| Depreciation | 855 | 1,125 |
| Cleaning and consumables | 2,369 | 786 |
| Sundry | 512 | 418 |
| Site improvements | 11,330 | – |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 23,792 | 8,624 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Activity type 3 | ||
| Activities undertaken directly | ||
| Sundry | – | 98 |
| ৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 27,588 ৶৶৶৶৶৶৶৶ |
14,278 ৶৶৶৶৶৶৶৶ |
19