Scouts Nottinghamshire Nottinghamshire County Scout Council Report and Financial Statements Year ended 31st December 2020
NOThINGHAMSHIRE COUNTYSCOUT COUNCIL ADMINISTRATION REGISTERED CHARITY NUMBER 522441 GOVERNING DOCUMENT Policy Organisation and Rules of the Scout Association HEADQUARTERS The Nottinghamshire County Scout Council Unit l Trinity House Robey Close Linby Nottinghamshire NG15 8AA Telephone Number: 0115 952 3617 E-mail: office notts-scouts.or COUNTY REGISTRATION NUMBER WITH THE SCOUT ASSOCIATION 147 THE SCOUT ASSOCIATION Gilwell Park Chingford LONDON E4 7QW INDEPENDENT EXAMINER A.R.R Price FCA of A.R.R Price Limited 17 Newstead Grove NOTTINGHAM NGI 4GZ BANKERS Barclays Bank PIC Long Eaton Branch Nottingham Group PO Box 18 Co-operative Bank Business Direct PO Box 250 WN8 6WT NOTTINGHAM NGI 6FF SOLICITORS Browne Jacobson Solicitors 44 Castlegate NOTTINGHAM NGI 7BJ CUSTODIANS The Scout Association Trust Corporation Limited Gilwell Park Chingford London E4 7QW
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL The Nottinghamshire County Scout Council (the Scout Council) is the electoral body which supports and encourages the development of Scouting in the County. It is the body to which the County Executive Committee is accountable. President Sir Andrew Buchanan Bt, KCVO Vice Presidents John J Asplin Esq; Philip Currier Esq; George Purdy CBE; Stuart Howells Esq; Derek R. Ringer Esq; Mrs Kathryn Wills COUNTY EXECUTIVE COMMirrEE The members of the County Executive Committee are the Charity Trustees of the Scout Council. During the year the members were as follows: TRUSTEES: Ex-Off/cio Name Sub Committee County Chair County Commissioner County Secretary Moira Cordon Steven Tupper Jayne Burton-Naylor Appointments Advisory, Finance, General Purposes. Finance, General Purposes County Finance Manager County Youth Commissioner John Asplin Vacant TRUSTEES: Nominated Jack Beresford Christopher Clifford Paul Neal Finance, General Purposes General Purposes General Purposes, Appointments Advisory Finance, General Purposes Jordan Phillips TRUSTEES: Elected Stuart Howells Stefan Fox Lee Redmile Christine Sheard Finance, Appointments Advisory Appointments Advisory Appointments Advisory Appointments Advisory
NOThINGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTf EXECUTIVE COMMirfEE FOR THE YEAR ENDED 31st DECEMBER 2020 The County Executive Committee presents its report together with Financial Statements for the year ending 31st December 2020. This document should be read in conjunction with the "Policy, Organisation & Rules" of the Scout Association (PO&R). STRUCTURE. GOVERNANCE AND MANAGEMENT The Scout Association exists by authority of Royal Charters, which give authority to the Bye Laws of the Association, which are approved by Her Majesty's Privy Council. The Bye Laws, in turn, authorise the making of rules for the regulation of the Association's affairs, as detailed in "Policy, Organisation and Rules" Nottinghamshire County Scout Council is a Trust established within the structure of The Scout Association to provide leadership, advice, and support for Scout Districts and through them, for Scout Groups within Nottinghamshire. Trustees are appointed in accordance with "Policy, Organisation & Rules" The Nottinghamshire Scout County is led by a County Commissioner and supported by the County Executive Committee. They are accountable to the County Scout Council for the satisfactory running of the County. The County Commissioner is assisted and supported by the County Team comprising of the Deputy County Commissioners, County Youth Commissioner, District Commissioners, County Scout Network Commissioner, County Training Manager, all Assistant County Commissioners, County Administrators and Advisors, the County Scout Council, County Executive Committee and the County Scout Active Support Units. The County Commissioner is appointed nationally and they nominate the Chair of the County Executive. The County Chair and Treasurer are appointed at the Annual General Meeting. All Trustees are elected/nominated for three-year periods. The County Secretary is employed by the County Scout Council and therefore does not need to be elected. The Executive Committee confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charities aims and objectives. OBJECTIVES AND ACTIVITIES The Scout Council exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. 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. 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 and make and live by their Promise.
NorriNGHAMSHIRE COUNTYSCOUT COUNCIL REPORT OF THE COUNTY EXECUTIVE COMMIThEE FOR THE YEAR ENDED 31st DECEMBER 2020 POLICIES The order of the policies in this section infers no order of importance nor priority; they are all equal. The Religious Policy The Scout Movement includes Members of many different faiths and religions as well as those with no formal religion. The Equal Opportunities Policy The Scout Association is part of a worldwide educational yout.h movement. The values, which underpin and inspire its work are embodied in the Scout Promise and Law and in the Purpose of the Association. Within this framework, the Association is committed to equality of opportunity for all young people. The Safety Policy The Scouts sets out to deliver everyday adventure and develop skills for life in a growing movement of adult volunteers and young people aged 5-25, in the UK and internationally. The Scouts recognises that life is not I"isl<-free, and in its turn, Scouting is not risk-free. As Scouts, we believe that our members benefit most from our activities when we manage these risks to wellbeing to be as low as is I"easonably practicable. Identifying and proportionately managing risk is a skill for life that we wish to kindle, develop, and enhance in all of our members. The Vetting Policy It is the policy of The Scout Association to check all adult volunteers to ensure that: only adults appropriate for a role are permitted to undertake responsibilities in Scouting; and that regular reviews are undertaken of adult volunteers to ensure their continued suitability. The Child Protection Policy Tlie Scout Association acknowledges the duty of care to safoguard and pi"omote the welfare of children aiid young people and Is committed to ensuring safeguarding practice reflects stat(Jtory responsibilities, government guidance and complies with best practice and The Charity Commission requirements. The Anti Bullying Policy "Children have the right to protection from all forms of violence (physical or mental). They must be kept safe from harm and they must be given proper care by those looking after them., [The United Nations Convention on the Rights of the Child, Article 19]. The Scout Association is committed to this ethos and seeks to ensure, as far as is reasonably practicable, the prevention of all forms of bullying among Members. To this end all Scouting activities should have in place rigorous anti-bullying strategies The Development Policy Subject to the Rules governing age ranges and mixed membership the Scout Movement is open to all young people of whatever background. The Scout Association recognises, however, that access to Scouting is not equally available to all groups and communities across socipty as a whole. The Privacy and Data Protection Policy The Scout Association takes the protection of privacy and personal data very seriously and all adults operating within Scouting, whether at National UKHQ or within local Scout units (i.e. Scout Groups, Districts, Counties, Areas, Regions (Scotland) or Countries), must comply with data protection law which includes the EU General Data Protection Regulation "GDPR"
NorriNGHAMSHIRE COUNTYSCOUT COUNCIL REPORT OF THE COUNTY EXECUTIVE COMMIThEE FOR THE YEAR ENDED 31st DECEMBER 2020 ACHIEVEMENTS AND PERFORMANCE Despite a challenging year due to the coronavirus pandemic Scouting has continued to prosper across Nottinghamshire. In many places the important role Scouting plays both within the community and in helping to connect young people was a shining light for people. Our heartfelt thanks goes out to everyone who contributed to our successes, no matter how small the input. Highlights include: In this difficult year, the number of young people (aged 6-25 years) in Scouting in Nottinghamshire decreased to 5,557 - this was still a significant success as a majority of Groups met remotely 14 Gold Duke of Edinburgh Awards were achieved 2 Queen's Scout Awards were achieved 51 adults were recognised for their service to Scouting and 2 members received Gallantry/Meritorious Conduct Awards Just under £15,000 was spent providing all Scout Groups and Explorer Units with personal protective equipment, to ensure they could open safely Over 150 Explorer Scouts took part in virtual Young Leader training that is helping to develop our leaders of the future Significant progress was made in ensuring adults across the County had completed their mandatory safety and safeguarding training 69 Woodbadges have been achieved The Nottinghamshire initiative of having "restart champions" in every District supported sections to be as active as possible during the pandemic and significantly improved the number of approved risk assessments for restart The roll out of a much improved Nottinghamshire Scouts website The Oak Awards were held virtually and 8 groups and 13 individuals from around Nottinghamshire came together to celebrate their special achievements There are 4 Scout Active Support Units who support the work undertaken. These being the Nottinghamshire Emergency Scout Support Team (NESST), the Gang Show Support Team, the Activities Team and the Bog Squad. The Charity Shop in Sherwood provides valuable income, which supports our leaders by enabling the County to provide free adult Leader training. Unfortunately, the Trustees had to make the hard decision to close the shop in Beeston. The role played by the volunteers of Nottinghamshire cannot be overstated. The hours given during the year amount to approximately 400,000. The nature of that volunteering is either working with young people on a week by week basis, being a Trustee of a Group, District or County or providing activities, whether face to face or online. Many young people took part in Scouting at Home and achieved the new Badge. This badge was designed by Charlotte Boaler of the I" Kirkby in Ashfield Scout Group.
NorriNGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTh EXECUTIVE COMMirrEE FOR THE YEAR ENDED 31st DECEMBER 2020 Our ambitions and areas of focus are: Support and work with all the Leaders in the County to restart Scouting following a year of national lockdowns. This includes specific Beaver and adult recruitment campaign materials, pre-planned programmes, social media content and welcome pack materials. Continue to embed the National Strategy and ensure it is delivered locally Continue to increase the number of adults being trained both section Leaders, Supporters and Managers Improve retention of adults and young people by improving programme support, recognition and induction Start the preparations for the Gang Show 2023, World Scout Jamboree in South Korea in 2023 and a large County Camp in 2024 Ensure the Oak Awards are as strong as ever, recognising the amazing achievements our adults make. Run reunion events across the County to bring our adults back together and thank them for all of their efforts Improve the perception of Nottinghamshire Scouts through social media, media and our valued stakeholders Continue to progress and improve on our adult training compliance Raise awareness of Top Awards and encourage more young people to work towards and achieve them Adapt our adventurous activity provision at Hoveringham to offer adventure to as many young people in Nottinghamshire as possible Pilot the new Squirrel section for 4-5 year olds in small areas of the County
NorriNGHAMSHIRE COUNTYSCOUT COUNCIL REPORT OF THE COUNTY EXECUTIVE COMMirrEE FOR THE YEAR ENDED 31st DECEMBER 2020 (CONTINUED) TRUSTEESHIP AND TRAINING The Trustees of the Nottinghamshire County Scout Council are appointed by members of the Council and to stand for periods of three years. Following the AGM, new Trustees are inducted. The induction covers the role of a Trustee, their responsibilities, an overview of the County and what is expected of them over the coming year. FINANCIAL REVIEW There was a surplus for the year amounting to £20,595 (2019 surplus £19,465) to give an increase in funds to £752,887 (2019 £732,292) The attached accounts give details of the financial transactions and business transacted in the year and the financial position of the Nottinghamshire County Scout Council at the end of the year. Acknowledgement is given with grateful thanks to Nottinghamshire County Council for their continued Grant Aid support. RESERVES POLlCf The Scout Councils reserves comprise of funds designated for specific purposes of £475,000, Restricted Funds of £13,833 and general reserves of £264,054 to meet operational costs for the next 6 months and provide working capital and to secure the continuity to the Scout Councils activities for the future. The general reserves represent a contingency against a range of financial risks identified by the Finance Sub- Committee. These are reviewed regularly by the Finance Sub-committee and adjustments to reserves are recommended to the County Executive. Other short-term deposits provide additional income for the Scout Council's activities. As at 31st December 2020, the reserves amounted to £752,887 (2019 £732,292). These are detailed in note 21 to the Financial Statements. FUNDING The County Executive is satisfied that the County's assets are sufficient and available to fulfil its current obligations.
NorriNGHAMSHIRE COUNTY SCOUT COUNCIL REPORT OF THE COUNTY EXECUTIVE COMMirrEE FOR THE YEAR ENDED 31st DECEMBER 2020 (CONTINUED) RISKASSESSMENT The Trustees through the various sub-committees routinely monitor all significant risks both financial and non-financial to which the Charity may be exposed and the County Executive Committee is aware of these risks and their obligations to minimise and reduce them. They are satisfied that appropriate systems and insurances are in place to mitigate those risks. When additional risks are identified systems are put in place to mitigate such risks. STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Account Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to Charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles of the Charities SORP 2015 make judgements and estimates that are reasonable and prudent; state whether FRS 102 "the reporting standard applicable in the UK and Republic of Ireland" has been followed. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business The Trustees are responsible for keeping accounting records that disclose, with reasonable accuracy, the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities MOIRA CORDON COUNTY CHAIR
INDEPENDENT EXAMINER'S REPORT TO THE COUNTY EXECUTIVE COMMITTEE OF NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL I report to trie charity trustees on my examination of the accounts of the charity for the year ended 31st Dernber 2020 which are set out on pages 9 to 24 Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordan 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 carying out my examination I have followed all the applicable DireGtions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's ststement I have completed my examination. I confirn 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 recOlS 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 re¢ords . or 3. the accounts do not comply with the applicable requirements conceming 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 COnmS 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. Signed: Name A R R Pri FCA For and on behalf of A R R Price Limited Relevant professional qualification or body: Institute of Chartered Accountants in England & Wales Address 17 Newstead Grove , Nottingham NG14GZ Date
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020 2020 Total Funds 2019 Total Funds Notes Unrestricted Restricted INCOMING RESOURCES Donations and Legacies Charitable Activities Other Trading Activities Investment Income Other 56,366 118,837 26,017 2,819 251 3,100 27,616 59,466 146,453 26,017 2,819 251 12,172 384,395 176,826 3,024 934 TOTAL 204,290 30,716 235,006 577,351 RESOURCES EXPENDED Raising Funds Charitable Activities 43,781 142,040 43,781 170,630 134,716 423,170 10 28,590 TOTAL 185,821 28,590 214,411 557,886 NET INCOME1( DEFICIT) 18,469 2,126 20,595 19,465 TRANSFER BETWEEN FUNDS 25 NET MOVEMENT IN FUNDS 18,469 2,126 20,595 19,465 RECONCILIATION OF FUNDS Fund ba18nces brought forward 25 720,585 11,707 732,292 712,827 Fund balances carried forward 25 739,054 13,833 752,887 732,292 All activities relate to continuing operations The notes on pages 12 to 24 form part of these Flnancial Statements
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL BALANCE SHEET AS AT 31ST DECEMBER 2020 Note 2020 2019 FIXED ASSETS Tangible Assets 19 237,784 252,980 CURRENT ASSETS Stocks Debtors Short Term Deposits Cash at Bank and in Hand 3,607 12,803 3,212 10,831 76,425 440,875 20 543,346 559,756 531,343 CREDITORS: amounts falling due within one year 21 44,653 52,031 NET CURRENT ASSETS 515,103 479,312 NET ASSETS 752,887 732,292 Represented by: RESTRICTED FUNDS UNRESTRICTED FUNDS 25 13,833 11,707 Designated funds Unrestricted funds 25 475,000 25 264,054 474,122 246,463 739,054 720,585 THE COUNCIL'S FUNDS 752,887 732,292 THE FINANCIAL STATEMENTS WERE APPROVED BY THE TRUSTEES OF THE COUNCIL ON ao4b JAS COUN M CORDON COUNTY CHAIR Fl NC MANAGER THE NOTES ON PAGES 12 TO 24 FORM PART OF THESE FINANCIAL STATEMENTS 10
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2020 2020 2019 Cash flows from operating activities . Net cash provided by (used in )operating activities 31,524 55,323 Cash flows from investing activities Interest on bank deposits Purchase of fixed assets 2,819 (8,297) 3,024 (28,007) Net cash used in investing activities {5,478) (24,983) Change in cash and cash equivalents during the year 26,046 30,340 Cash and Gash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 517,300 543,346 486,960 517,300 Reconcilaition of net incomel(expenditure) to net cash flow from operating activities Net incomel(expenditure) for the year Adjustments for . Depreciation Loss on disposal of assets Interest (InGrease)Idecrease in stocks (Increase)Idecrease in debtors (Decrease)/increase in creditors 20,595 19,465 23,493 22,819 (2,819) (395) (1,972) (7,378) 31,524 (3,024} (1,184) 23,915 (6,668) 55,323 Short term deposits Cash at bank and in hand 76,425 440,875 517,300 543,346 543,346 11
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 1 CONSTITUTION The charity is a public benefit entity and a registered charity in England and Wales Charity number 5224a1 and is unincorporated,whose purpose is to promote the development of young people in achieving their full physical, social and spiritual potentials as individuals as responsible citizens and as members of their local National and International Communities.The address of the principal office is Unit 1 trinity House, Robey Close, Linby, Nottinghamshire, NG15 8AA. 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 Republtc 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 The Basis of Preparation The Financial Statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated tn the relevant notes to these Financial statements. The Financial Statements are presented in sterling. Scope of the Financial Statements The Financial Statements cover the activities controlled by Nottinghamshire County Scout Council. The activities of the Scout Districts and Scout Groups are not reflected in these financial statements as they are separate autonomous charities which are affiliated to the Scout Association. Preparation of Accounts on a going concern basis After reviewing the forecasts and budgets the Trustees have a reasonable expectation that the Charity has adequate resources to continue operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its Financial Statements. Recognition of income Membership Subscriptions Membership subscriptions are paid in advance for the year ending on 31st March. The amount receivable for the year ended 31st December 2020 is shown in the Statement of Financial Activities. Grants Receivable Grants are recognised when the Charity becomes unconditionally entitled to income. Grants received for a specific purpose are treated as restricted funds. Grants restricted to future accounting periods are deferred and recognised in those periods. Legacies Legacies are accounted for when it is probable that they will be received and the amount can be reliably ascertained 12
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2020 (CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Income from Charitable Activities This comprises income from the provision of services supporting the objects of the Charity. The Charity recognises its own share of joint venture income, expenditure, assets and liabilities, Income from Trading Activities Income from Trading Activities includes income eamed from trading activities to raise funds for the Charity and income from fund raising events. Income received in advance of a theatrical performance or provision of other Scouting events is deferred until the criteria for income recognition is met. In respect of donated goods for sale in the Charity Shops values are not recognised on receipt but instead the value of donated goods sold is recognised as income when sold. Investment Income Interest is accounted for on an accruals basis Donated Services The Charity benefits greatly from the involvement and enthusiastic support of its Volunteers. In accordance with the Charity SORP (FRS 102) the time of general Volunteers is not recognised in the Accounts. e Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings Raising Funds This covers all expenditure incurred by the Charity to raise funds for its Gharitable purposes including the costs of all fund raising activities and events plus associated support costs. Charitable Activities Comprises grants to individuals, Districts and Groups, activities and events in the course of carrying out its charitable activities. It also includes govemance costs, comprising costs associated with the constitutional and statutory requirements. 13
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) ACCQUNTING POLICIES (CONTINUED) Support Costs Support costs comprises of common office costs which are apportioned between fund raising activities and charitable activities and allocated on a basis consistent with the use of resources. VAT The County Scout Council is a partially exempt organisation and is, therefore, unable to reclaim all the VAT it pays, Where it is not possible to reallocate irrecoverable VAT to the expenses and minor assets concerned all irrecoverable VAT is written off in the Statement of Financial Activities. Operating Leases Rentals payable and operating leases are charged to expenses on a straight Iine basis of the term of the lease. f Tangible Fixed Assets Fixed assets are stated at cost. The costs of minor addltions or those costing below £500 are not capitalised, but written off through the statement of financial activities. Depreciation is calculated to write off the cost less estimated residual value of fixed assets over their useful lives by equal instalments as follows:_ Freehold Land Freehold Property Leasehold Property Improvements Fixtures and Fittings Equipment Motor Vehicles Not depreciated Over 50 years Over 23 years Over 15 years Between 3 and 5 years Over 5 years Depreciation is not provided on assets in the course of construction g Stocks Stocks are valued at the lower of cost and net realisable value, on a first in first out basis h Debtors Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts. Short Terms Deposits These are cash deposits and cash equivalents with a maturity of more than 3 months. 14
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) 3 ACCOUNTING POLICIES (CONTINUED) Cash at Bank and in hand Cash at Bank and Cash in hand (ncludes cash and short term highly liquid Investments with a short maturity of 3 months or less from the date of acquisition or opening of the deposit or similar kind. Creditors and Provisions Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised on their settlement amount after allowing for any trade discounts due. Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial (nstruments are initially recognised at transaction value and subsequently at their settlement value. Pensions A single employee is a member of the Nottinghamshire Local Government Pension Scheme, which is funded by contributions from the employee and employer. The scheme is a multi employer defined benefit scheme administered for the benefit of Local Authorities and other bodies and managed in accordanGe with the local pension scheme regulations. The Trustees are unable to confirm the Nottinghamshire County Scout Council share of the underlying assets and liabilities of the scheme and therefore the scheme is accounted for as a defined contribution scherne. The employer also has in place a Work Place Pension which is a defined contribution scheme. Fund Accounting All funds have been identified as required by the Statement of Recommended Practice and fall within the following categories:_ Unrestricted Funds These funds are those received which are not subject to any special restrictions, they are divided between general funds and designated funds. The designated funds comprtse amounts set aside by the Trustees of the Council to be used for partlCLilar purposes. Restricted Funds Restricted funds are those earmarked for a special purpose by donors or terms of an appeal. 15
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) Total Unrestricted Restricted Funds 2020 DONATIONS AND LEGACIES Donations Legacies General grants provided by Notts County Council Local restrictions grants 2,798 500 5,000 48,068 3,100 5,898 500 5,000 48,068 56,366 3,100 59,466 Total Funds 2019 Unrestricted Restricted Donations General grants provided by Notts County Council 675 5,000 6,497 7,172 5,000 5,675 6,497 12,172 CHARITABLE ACTIVITIES Total Unrestricted Restricted Funds 2020 Membership Subscriptions (note 14) Activities and Sports International Jamboree Notts Scout Adventure Centre Eurojam Other Activities Nottingham Emergency Scout Support Team Training Courses Books and Badges 101,927 101,927 943 5,569 943 5,569 27,616 27,616 8,745 314 1,339 8,745 314 1,339 118,837 27,616 146,453 Total Funds 2019 Ljnrestricted Restricted Membership Subscriptions (note 14) Activities and Sports International Jamboree Notts Scout Adventure Centre Eurojam Other Activtties Nottingham Emergency Scout Support Team Traintng Courses Books and Badges 91,964 91,964 211,085 211,085 31,432 23,863 7,878 13,033 932 4,208 31,432 23,863 7,878 13,033 932 4,208 149,447 234,948 384,395 16
NOTTINGHAMSHIRE COUNTYSCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) OTHER TRADING ACTIVITIES Total Funds 2020 Total Funds 2019 Unrestricted Unrestricted Room Hire Gang Show Charity Shops 1,323 92 24,602 1,323 92 24,602 7,765 96,730 72,331 7,765 96,730 72,331 26,017 26,017 176,826 176,826 INVESTMENT INCOME Total Funds 2020 Total Funds 2019 Unrestricted Unrestricted Bank interest receivable 2,819 2,819 3,024 3,024 OTHER INCOME Total Funds 2020 Total Funds 2019 Unrestricted Unrestricted Office Services 251 251 934 934 COSTS OF OTHER TRADING ACTIVITIES Total Funds 2020 Unrestricted Restricted Room Hire: Salaries and NIC Other Costs Gang Shows Charity Shops Support Costs 712 771 2,185 25,113 15,000 43,781 712 771 2,185 25,113 15,000 43,781 Total Funds 2019 Unrestricted Restricted Room Hire: Salaries and NIC Other Costs Gang Shows Charity Shops Support Costs 4,269 3,031 77,343 32,666 15,000 132,309 4,269 3,031 79,750 32,666 15,000 134,716 2,407 2,407 17
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 20201CONTINUED) 10 EXPENDITURE ON CHARITABLE ACTIVITIES Total Funds 2020 Unrestricted Restricted Activities and Sports International Jamboree Notts Scout Adventure Centre Eurojam Other Activities Training Nottingham Emergency Scout Support Team Regional Fund Development Grants Payable (Note 18) Personal protective equipment for groups Volunteers Expenses Depreciation Books and Badges Support Costs (Note 11) 19 10,100 19 13,200 25,490 2,972 5,871 7,551 1,500 1,380 3,100 25,490 2,972 5,871 7,551 1,500 1,380 11,997 2,102 16,469 2,074 80,005 142,040 11,997 2,102 16,469 2,074 80,005 170,630 28,590 Total Funds 2019 Unrestricted Restricted Activities and Sports International Jamboree Notts Scout Adventure Centre Eurojam Other Activities Training NESST Regional Fund Development Grants Payable (Note 18) Volunteers Expenses Depreciation Donations Books and Badges Support Costs (Note 11) 223,371 223,371 22,681 13,746 11,267 10,337 g,415 2,000 2,466 10,268 3,161 17,278 1,300 3,454 92,426 423,170 22,681 13,746 11,267 10,337 9,415 2,000 2,466 10,268 3,161 17,278 1,300 3,454 92,426 186,053 237,117 18
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) 11 SUPPORT COSTS Total Funds Unrestricted 2020 Unrestricted Total Funds 2019 Administration Salaries and NIC Pension Contributions Photocopier Charges Repairs and Renewals Printing and Stationery Postage and Telephone Insurance Heat, Light and Water Bank Charges Other Expenses Depreciation Irrecoverable VAT Bad Debts Governance Costs (note 12) 50,038 7,309 621 3,777 949 3,416 3,516 3,308 1,106 1,004 7,024 4,072 50,038 7,309 621 3,777 949 3,416 3,516 3,308 1,106 1,004 7,024 4,072 49,509 7,164 873 11,332 1,955 3,092 2,993 3,837 1,338 1,099 5,540 7,473 317 10,904 107,426 49,509 7,164 873 11,332 1,955 3,092 2,993 3,837 1,338 1,099 5,540 7,473 317 10,904 107,426 8,865 95,005 8,865 95,005 Charitable Activities Raising funds 80,005 15,000 80,005 15,000 92,426 15,000 92,426 15,000 95,005 95,005 107,426 107,426 The above support costs are those that cannot be directly allocated to specific activities. The total has been allocated on a basis consistent with the use of resources 12 GOVERNANCE COSTS Total Funds Unrestricted 2020 Unrestricted Total Funds 2019 Examiners Fee HR Consultancy Accountancy AGM Expenses County Trustees, Expenses 2,600 1,560 3,550 2,600 1,560 3,550 2,600 1,743 4,490 99 1,972 10,904 2,600 1,743 4,490 99 1,972 10,904 1,155 8,865 1,155 8,865 19
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) 2020 2019 13 NET INCOME Net income is stated after charging l(crediting) Depreciation of tangible fixed assets 23,493 22,819 14 MEMBERSHIP SUBSCRIPTIONS Amount received in advance brought forward Membership Subscriptions Less: Paid to Scout Association 22,998 319,473 (214,235) 22,970 302,807 (210,815) 128,236 (26,309) 101,927 114,962 (22,998) 91,964 Less amount received in advance carried forward County Levy 15 EXAMINERS FEES 2020 2019 Fees payable to the independent examiner for:_ Independent examination of the financial statements Other assurance services 2,600 3,550 2,600 4,490 6,150 7,090 16 STAFF COSTS Wages and Salaries National Insurance Pensions Costs - Defined Benefits Scheme 49,657 1,093 7,309 58,059 52,490 1,288 7,164 60,942 The number of staff to whom Retirement Benefits accruing. Defined Benefit Scheme The average number of persons employed was 2 (2019: 3) No employee received employee benefits of more than earned £60,000 during the year (2019:Nil). 20
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 20201CONTINUED) 17 TRUSTEE REMUNERATION AND EXPENSES The aggregate amount reimbursed to 5 (2019.7) County Executive Committee Members during the year in respect of travel and other expenses was £1,192(2019: £1,972). Trustees do not receive any remuneration, other than the County Secretary, who received remuneration in her capacity as County Secretary of £29,839 (2019:£29,398).Pension contributions amounted to £7,309 (2019:£7,164) 18 GRANTS PAYABLE 2020 2019 Scout Districts - Scout Groups - Scout Groups - Individuals - to fund attendance at activities to fund attendance at activities to fund additional scouting facilities to fund attendance at activities 7,624 2,644 10,268 19 TANGIBLE FIXED ASSETS Freehold Property Leasehold Motor Fixtures property Equipment Vehicles and Fittings Total COST At 1 st January 2020 Additions Disposals 234,979 58,979 109,732 17,575 8,297 25,231 446,496 8,297 AT 31ST DECEMBER 2020 234,979 58,979 118,029 17,575 25,231 454,793 DEPRECIATION At 1st January 2020 Charge Disposals 79,622 4,700 7,270 79,121 3,515 2,564 12,267 3,515 23,988 193,516 447 23,493 AT 31ST DECEMBER 2020 84,322 9,834 91,388 7,030 24,435 217,009 NET BOOK VALUES AT 31ST DECEMBER 2020 150,657 49,145 26,641 10,545 796 237,784 AT 31ST DECEMBER 2019 155,357 51,709 30,611 14,060 1,243 252,980 The net book value of tangible assets are used for charitable purposes. The title to the freehold property is held on behalf of the County Scout Council in the name of the custodian trustee, The Scout Association Trust Corporation Limited 21
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) 2020 2019 20 DEBTORS Trade Debtors Other Debtors Prepayments and Accrued Interest 583 4,273 7,947 1,449 9,382 12,803 10,831 21 CREDITORS: Amounts falling due within one year Accruals and deferred income Social security and other taxes Other Creditors 31,743 668 12,242 44,653 30,235 21,796 52,031 22 PENSIONS AND OTHER POST RETIREMENT BENEFITS The amount recognised in in the statement of financial activities as an expense in relation to defined benefit contributioons was £7,309 (2019:£7,164). The multi empfoyer pension scheme administered by NDttinghamshire Local Government Pension Scheme produced a triannual actuarial valuation report as at 31 st March 2019. The outcome of the report is that employer contributions have increased from 16.5 % to 20.2 % with employee contributions remaining at 6.5 %, plus the charity pays a secondary rate in respect of its share of the scheme deficit relating to past service. 23 OTHER FINANCIAL COMMITMENTS At 31 st December 2020 the County Scout Council was committed to making payments under non-cancellable operating leases is £3,425 (2019 £7,716) 24 CONTINGENCIES Eurojam event to take place during the year in Poland was canlled, due to the pandemic. Travel insurance was taken out by the Charity. A claim has not yet been submitted to the insurers amounting to approximately £15,000 covering air fares, camp fees and other related costs. The trustees are confident most of the costs will be aCpted. 22
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 (CONTINUED) 25 STATEMENT OF FUNDS Balance 01.01.20 Incoming Resources Outgoing Resources Balances Transfers 31.12.20 RESTRICTED FUNDS Eurojam World Scout Jamboree Notts Scout Adventure Centre 11,707 27,616 (25,490) (500) 500 13,333 500 3,100 30,716 (3,100) (28,590) 11,707 13,833 UNRESTRICTED Designated Funds Activity Bursary Scheme Building Maintenance Fund Development Fund District Support Fund Gang Shows Headquarters Building International Fund Major Incident Response Fund 5,000 20,000 49,122 50,000 80,000 250,000 10,000 10,000 474,122 5,000 20,000 50,000 50,000 80,000 250,000 10,000 10,000 878 475,000 878 General Funds 246,463 204,2go (185,821) (878) 264,054 Total Unrestricted Funds 720,585 204,290 (185,821) 739,054 Total Funds 732,292 235,006 (214,411) 752,887 Restricted Funds Eurojam These funds relate to monies received from attendees and fundraising together with costs of preparation and attendence at the event. The event was cancelled due to the pandemic World Scout Jamboree The £500 transfer represents a specific donation raised for Eurojam which the donor has agreed can be used for the next Scout World Jamboree Notts Scout Adventure Centre Funds raised specifically for the Notts Scout Adventure Centre Desl nated Funds The funds have been set up for the following purposes:_ Activity Bursary Fund to support adult training for adventurous activities Building Maintenance Fund to provide for any exceptional maintenance of the Headquarters building to set aside funds for the future development of Scouting for young people in Nottinghamshire To establish a specific fund for the financial support that individual Districts may require to assist them with their development plans. to specifically earmark sufficient funds for the settlement of any liabilities that may have been incurred in the unlikely event that a Gang Show has to be cancelled Development Fund District Support fund Gang Shows 23
NOTTINGHAMSHIRE COUNTY SCOUT COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 {CONTINUED) 25 STATEMENT OF FUNDS continued Desi nated Funds continued Headquarters building to set up a fund for the estimated cost of eventual replacement of the Headquarters building to provide support to individuals and Groups attending a Scout activity or event abroad Major Incident Response Fund The County has a procedure to be implemented if a major incident occurs Én or involving County Members. This fund is maintained to ensure adequate funding is available to support the response required International Fund 26 ANALYSIS OF NET ASSETS BETWEEN FUNDS Total Funds 2020 Unrestricted Restricted Tangible Fixed Assets Current Assets Creditors less than one year 237,784 545,923 (44,653) 237,784 559,756 (44,653) 13,833 739,054 13,833 752,887 Total Funds 2019 Unrestricted Restricted Tangible Fixed Assets Current Assets Creditors less than one year 252,980 519,636 (52,031) 252,980 531,343 (52,031) 11,707 720,585 11,707 732,292 27 FUNDS HELD AS AGENT The County Scout Council administers funds on behalf of the East Midlands Regional Fund, whose members include Nottinghamshire, Derbyshire, Leicestershire, Lincolnshire and Northamptonshire County Scout Councils 2020 2019 Funds Received: Members contributions Fund5 paid out: Conference Expenses 7,500 (6,463) 1,037 9,401 10,438 10,700 (11,799) (1,099) 10,500 9,401 Balance of Funds held at 31 st December 2019 Balance of Funds held at 31st December 2020 The above figures are not included in these financial statements 24