. Scouts rfl
Durham
Durham Scout County Council
Annual Report and Accounts
2021- 2022
Scouts
Durham
Contents
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|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.||||
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Trustees Annual Rew)rt
17
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|||||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|
##
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|||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|
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|||||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|
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|||||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|
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