2022-03-31-accounts - Durham Scout County Council

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. Scouts rfl Durham Durham Scout County Council Annual Report and Accounts 2021- 2022 Scouts Durham

Contents

Welcome from the County	Chair
Annual Report 2021-22
Trustees' Annual Report .
Report ofthe Independent	Auditors to the Trustees of Durham	Scout County Council 2021-22....
Statements of Financial Activities. ....			...18
Balance Sheet
Notes to the Financial Statements.

Trustees Annual Rew)rt 17

				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2022	2021
		Note			f	f	f
Income and Endowments	from:
Donations and legacies				14,426	47,499	61,925	116,244
Charitable activities				34,621		34,621	31,758
Other trading activities				358,109		358,109	179,431
Investment income				4,425		4,425	4,346
TOTAL INCOMING RESOURCES				411,581	47,499	459,080	331,779
ExPenditure (see note 7)on:
Raising funds				255,794	11,021	266,815	136,770
Charitable activities				119,208	30,646	149,854	111,817
TOTAL RESOURCES EXPENDED				375,002	41,667	416,669	248,587
NET INCOMING/OUTGOING
RESOURCES BEFORE OTHER
RECOGNISED GAINS				36,579	5,832		83,192
TRANSFER BETWEEN FUNDS:
OTHER RECOGNISED GAINS
Gains (Losses) on investments			14	12,810		12,810	23,518
				49,389	5,832	55,221	106,710
NET INCOMING RESOURCES				49,389	5,832	55,221	106,710
Balances brought forward				783,123	91,227	874,350	767,640
Balances carried forward				832,512	97,059	929,571	874,350

		Note	E	f
			2022	2021
FIXEDASSETS
Tangible assets		13	473,089	500,734
investments		14	139,430	126,620
			612,519	627,354
CURRENT ASSETS
Stock		15	9,981	13,555
Debtors		16	181,603	228,235
Cash at bank and in hand			669,367	564,878
			860,951	806,668
CREDITORS: Amounts	falling due
within one year		17	(543,899)	(559,672)
NET CURRENT ASSETS			317,052	246,996
NET ASSETS			929,571	874,350
FUNDS
Unrestricted:
Designated funds		18	16,209	16,209
Other charitable funds		18	816,303	766,914
Restricted funds		19	97,059	91,227
			929,571	874,350

				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
2022
SirJ Priestman	Charitable		Trust	2,700		2,700
W A Handley Charitable		Trust			1,750	1,750
Miscellaneous	donations		including:
Corporate donations				1,339	12,901	14,240
M Craig				10,387		10,387
Clothworkers Foundation					15,000	15,000
Shakespeare Temperance			Trust		3,000	3,000
Catherine Cookson Trust					3,000	3,000
Bernard Sunley	Foundation				11,848	11,848
				14,426	47,499	61,925
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
2021
Sir J Priestman	Charitable		Trust	2,700		2,700
W A Handley Charitable		Trust			1,750	1,750
Miscellaneous	donations		including:
Corporate donations					36,779	36,779
Youth Investment Fund					24,288	24,288
SirJames Knott					10,000	10,000
CAF Resilience	Grant			15,020		15,020
Lottery Grant				15,000	10,707	25,707
				32,720	83,524	116,244

		Unrestricted	Restricted	Total	Funds
		Funds	Funds		2022
County	activities	34,621			34,621
		34,621			34,621
		Unrestricted	Restricted	Total	Funds
		Funds	Funds		2021
County	activities	31,758			31,758
		31,758			31,758

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
Scout shop	sales	40,953	40,953	12,262	12,262
Membership	fees	52,380	52,380	61,657	61,657
Activity Centre fees		264,776	264,776	105,512	105,512
		358,109	358,109	179,431	179,431

	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	Funds	2022	2021
Bank interest received	23		23	58
Dividends	4,402		4,402	4,288
	4,425	0	4,425	5,241

	Allocation basis	Scout Store	Training Courses	YIF Expenses	Member Services	Moor House	Governance	Total 2022
		f	f	f	f	f	f	f
Costs directly allocated to activities
Cost ofSales	Direct	28,843			5,260	19,604		53,707
Sales Commission	Direct					3,512		3,512
Licences					1,023	2,208		3,231
Staff costs	Direct	6,962	3,677		29,210	135,215	3,677	178,741
Repayment of overclaim ofYIFGrant				23,798				23,798
Training costs	Direct		269					269
Event costs and
support to members	Direct				9,219			9,219
International Expense	Direct				12,763			12,763
Donations	Direct				6,848			6,848
Sub total		35,805	3,946	23,798	64,323	160,539	3,677	292,088
Support Costs
Advertising	Direct				240	308		548
Depreciation	Direct				11,180	17,791		29,567
Loss on disposal of assets						577		577
Rates and water	Direct				526	2,884		3,410
Insurance	Direct				2,512	6,214		8,726
Cleaning					149	843		992
Heat and light	Direct				1,267	7,180		8,447
Investment
management fees	Direct				300			300
Audit and legal	Direct						27,975	27,975
Motor Expenses	Direct				18			18
Travelling 5Meeting	Direct				725	67		792
Bank Charges	Usage	28			56	56		140
Telephone costs	Staff time	190			382	1,892		2,464
Other office costs	Staff time	312	880		1,936	4,794	880	8,802
Sundry expenses	Staff time				508	1,191		1,699
Card M/C	Usage				215	473		688
Repairs	Direct	552				18,603		19,155
Printing, stationery and post	Direct	330			186	815		1,331
Irrecoverable input tax	Usage				4,475	4,475		8,950
Sub total		2,008	880		24,675	68,163	28,855	124,581
Total Expenditure		37,813	4,826	23,798	88,998	228,702	32,532	416,669

			Allocation basis	Scout Store	Training Courses	YIF Expenses	Member Services	Member Services	Moor House	Governance	Total 2021
				f	f	f	f		f
Costs directly	allocated toactivities
Cost ofsales			Direct	5,798				280	2,396		8,474
Sales Commission			Direct						1,814		1,814
Licences								1,168	262		1,430
Staff costs			Direct	6,110	2,761	9,180		42,930	74,316	2,761	138,058
Training costs			Direct
Event costs and support to members			Direct					12,495			12,495
International	Expense		Direct
YIFCosts			Direct
Sub total				11,908	2,761	9,180		56,873	78,788	2,761	162,271
Support Costs
Advertising			Direct
Depreciation			Direct					11,184	17,563		29,341
Rates and water			Direct					1,489	244		1,733
Insurance			Direct			1,006		2,246	6,752		10,004
Cleaning								53	303
Heat and light			Direct					846	4,794		5,640
Investment management	fees		Direct					300			300
Audit and legal			Direct							14,771	14,771
Motor Expenses			Direct						214		214
Travelling gr Meeting			Direct					214			218
Bank Charges			Usage	52				118	118		288
Telephone costs			Staff time	188				381	1,866		2,435
Other office costs			Staff time	303	909	137		2,098	4,974	909	9,330
Sundry expenses			Staff time						477		543
Card M/C			Usage	156					296		452
Repairs			Direct					1,162	6,589		7,751
Bad debts			Direct					2,379			2,379
Printing, stationery		and	Direct	239		23		247	52		561
post
Irrecoverable	input	tax	Usage
Sub total				1,532	909	1,170		22,783	44,242	15,680	86,316
Total Expenditure				13,440	3,670	10,350		79,656	123,030	18,441	248,587

		Unrestricted	Restricted	Total Funds	Unrestricted	Total Funds
		Funds	Funds	2022	Funds	2021
Scout shop	purchases	37,813		37,813	13,440	13,440
Investment fees	management	300		300	300	300
Activity Centre fees		217,681	11,021	228,702	123,030	123,030
		255,794	11,021	266,815	136,770	136,770

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
Events and members	support	provided to	81,850	30,646	112,496
Training			4,826		4,826
Governance	costs		32,532		32,532
			119,208	30,646	149,854

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
Events and members	support	provided to	79,356	10,350	89,706
Training			3,670		3,670
Governance	costs		18,441		18,441
			101,467	10,350	111,817

			Activities		Total	Total
			undertaken	Support	funds	funds
			directly	Costs	2022	2021
			f
Events and members	support	provided to	88,121	24,375	112,496	89,706
Training			3,946	880	4,826	3,670
Governance	costs		3,677	28,855	32,532	18,441
			95,744	54,110	149,854	111,817

The aggregate payroll costs were:
Wages and Salaries	175,866	133,287
Social Security costs	5,320	2,749
Pension Contributions	2,656	2,022
	183,872	138,058

he average o:	number offull time equivalent staff employed	by the charity during the financial year am	ounted
		2022	2021
Store and	cleaning staff	1	1
Administration		3	3
Campsite	and activities	12	7

2022	2021
f	f
7,000	4,000

	Freehold
	Land &	Fixtures &
	Buildings	Equipment	Total
Cost	f	f	f
At 1April 2021	629,915	288,644	918,559
Additions		2,499	2,499
Disposals		(1,320)	(1,320)
At 31March 2022	629,915	289,823	919,738
Depreciation
At 1April 2021	178,510	239,315	417,825
Charge for the year	11,285	18,282	29,567
Disposals		(743)	(743)
At 31March 2022	189,795	256,854	446,649
Net book value
At 31March 2022	440,120	32,969	473,089
At 31March 2021	451,405	49,329	500,734

			2022
			f
Listed investments:
Market value	at 1st April	2021	126,620
Addition in year at cost			0
Disposals			0
Net unrealised	investment	gain	12,810
Market value	31st March	2022	139,430

	2022	2021
	f	f
Store stock	9,981	13,555
D of E Books	0	0
	9,981	13,555

Trade debtors		170,373	194,587
Prepayments	and accrued income	6,878	22,246
Loans to groups		3,485	4,235
Other debtor		867	7,167
		181,603	228,235

		2022	2021
Trade creditors		6,471	754
Accruals and deferred	income	477,702	527,918
Otherloans		30,000	30,000
VAT		5,451	0
Other creditors		24,275	1,000
		543,899	559,672

	General	Designated
		Funds	Total
Balance at 1April 2021	766,914	16,209	783,123
Income and gains	424,391		424,391
Expenses and losses	(375,002)		(375,002)
Transfers
Baiance at 31March 2022	816,303	16,209	832,512

		Balance
		at	Income	Expenditure			Balance at
DESIGNATED FUNDS		1A.2021	&Gains	&Losses	Transfers		31.3.2022
		f	f	f		f
The Horace Robinson Fund	International	14,613					14,613
County Development	Fund	1,596					1,596
		16,209					16,209

				Balance at	Income	Expenditure		Balance at
RESTRICTED FUNDS				1.4.2021	&Gains	&Losses	Transfers	31.03.22
County Commissioners	Fund			13,458				13,458
Testimonial Fund				8,654				8,654
Moorhouse Development		Fund		622	3,405	1,435		2,592
Capital Projects Fund				16,393				16,393
Youth Investment Fund				23,798		23,798
W A Handley Development		Fund		10,500	1,750			12,250
Scouting at Home					3,942	1,971		1,971
Bernard Sunley Fund					6,848	6,848
Crowdfund				4,100			(4,100)
AAP Fund				10,918		5,852		5,066
YLT 1st Aid Fund				2,784				2,784
Events					2,654			2,654
MH Accessible Accommodation			Fund		28,900	1,763	4,100	31,237
				91,227	47,499	41,667		97,059

				Fixed Assets	Liabilities	Total
Restricted Funds
County Commissioner's	Fund				13,458	13,458
Testimonial Fund					8,654	8,654
Moorhouse Development		Fund			2,592	2,592
Capital Projects Fund					16,393	16,393
Youth Investment Fund
W A Handley Development		Fund			12,250	12,250
Scouting at Home					1,971	1,971
AAP Fund					5,066	5,066
YLT1st Aid Fund					2,784	2,784
Events					2,654	2,654
MH Accessible Accommodation			Fund	1,080	30,157	31,237
				1,080	95,979	97,059
Unrestricted Funds				611,439	221,073	832,512
Total net assets				612,519	317,052	929,571