2021-03-31-accounts - South Yorkshire County Scout Council

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Trustees' Annual Report

For the period

For the period
From (start date)	0	1	0	4	2	0	3	1	0	3	2	1

Section A			Reference and administration details
Charity name Other names the charity is known by Registered charity number (if any) HQ registration number Charity’s principal address			5 2 3 5 4 6 1 0 0 0 0 1 2 5 South Yorkshire County Scout Council
			County Office, Hesley Wood Scout Activity Centre
			White Lane
			Chapletown, Sheffield
			S35 2YH

Names of the charity trustees who manage the charity

Trustee Name	Office (if any)	Dates acted if not for whole year
Mr R N Wade	Chair
Mr S Alliott	Secretary
Mrs F Lampitt	Treasurer
Dr N McKay
MsD Barrow
MsM Duffield
Mr A Hulse
M. N Leatherland
Mr A McAteer
Mr P Mercer
Cllr M Khan
AshleyHorsley
Mr.JThompson
Mr D. Hoar		toNovember 2020
MissA Derbyshire
Ms V. Kemp		from November 2020

Names and addresses of advisers (optional information but encouraged as best practice)

Type of advisor	Name	Address
None

South Yorkshire County Scout Council

Page 1 of 6

Registered Charity No: 523546

Section B

Structure, governance and management

Description of the charity’s trusts

Type of governing document The County's governing documents are those of The Scout Association. They 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. (e.g. trust deed, constitution) How the charity is constituted The County is a trust established under its rules which are common to all Scouts. (e.g. trust, association, company) Trustee selection methods The Trustees are appointed in accordance with the Policy, (e.g. appointed by, elected by) Organisation and Rules of The Scout Association.

Additional governance issues (optional information but encouraged as best practice)

You may choose to include additional The County is managed by the Executive Committee, the information, where relevant, about: members of which are the ‘Charity Trustees’ of the Scout County which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. Policies and procedures adopted for: The Committee consists of 3 independent representatives, a) the induction and training of trustees; b) Chair, Treasurer and Secretary together with the County trustee' consideration of major risks and the Commissioner, elected, nominated and co-opted members systems and procedures to manage them and meets at least four times per year. Members of the Executive Committee complete 'Essential Information for Executive Committee' training within the first 5 months of joining the committee. This County Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointment and is responsible for: * The maintenance of property; * The raising of funds; * The administration of County finance; * The insurance of persons, property and equipment; * County public occasions; * Assisting in recruitment and support of adults; * Appointing any sub committees that may be required; * Appointing County Administrators and Advisors.

South Yorkshire County Scout Council

Page 2 of 6

Registered Charity No: 523546

Section B

Structure, governance and management (continued)

Risk and Internal Control The County Executive Committee has identified the major risks to which they believe the County is exposed, these have been reviewed and systems have been established to mitigate against them. The main areas of concern that have been identified are: Damage to the building, property and equipment. The County would request the use of buildings, property and equipment from Scout Districts and Groups within the County and neighbouring Scout Counties and organisations. The County has sufficient buildings and contents insurance in place to mitigate against permanent loss. Injury to leaders, helpers, supporters and members. The County through the capitation fees contributes to the Scout Associations national accident insurance policy. Risk Assessments are undertaken before all activities. Reduced income. The County is primarily reliant upon income from Hesley Wood Scout Activity Centre, subscriptions and fundraising. The County does hold a reserve to ensure the continuity of activities should there be a major reduction in income. The Committee could raise the value of subscriptions to increase the income to the County on an ongoing basis, either temporarily or permanently. Reduction, loss or change of senior volunteers. The County is totally reliant upon volunteers to run and administer the activities of the County. If there was a reduction or loss in the number of adults to an unacceptable level then there would have to be a reduction in activities and support given. Consideration could also be given to paying for services and/or working with other Scout Counties. A change in senior volunteers will be supported by increased County Executive Meetings and support from the Regional Commissioner and Regional Teams.

South Yorkshire County Scout Council

Page 3 of 6

Registered Charity No: 523546

Section C	Objectives and activities
Summary of the main activities in relation to these objects Summary of the objects of the charity set out in its governing document
	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.

	Supporting Districts and Groups in the delivery of quality programmes through delivery of training session, development
	opportunities and other support as and when required.

	Operating Hesley Wood Scout Activity Centre for the benefit
	of local and national Scouting.

	Provision of County wide activities and events for current and
	perspective members of Scouting
	.

Additional details of the objectives and activities (optional information but encouraged as best practice)

Public benefit statement	Grants are made available to support Scouts and Scouters in
	need. In particular financial support is given to adults
	undertaking nationally recognised qualifications (activity and
	first aid) to enable them to deliver these activities to young
	people.



	The County meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

South Yorkshire County Scout Council

Page 4 of 6

Registered Charity No: 523546

Section D	Achievements and performance
Summary of the main achievements of the charity during the year
	Decrease in the number of adults supporting Scouting within the County by 10.0% with a total of 2167 Decrease in the number of young people accessing Scouting within the County by 24.1% with a total of 5,441
	Delivered Woodbadge training to adults across the County to ensure they can deliver high quality Scouting and meet the needs of young people
	Supported District events through provision of County activities and equipment
	Further developed resources available at the Hesley Wood Scout Activity Centre to make it more marketable and drive income generation
	Continued to provide expertise and support in relation to Activities, International Programmes and Scout Programme through a team of Assistant County Commissioners and County Advisors


Section E	Financial Review
Details of any funds materially in deficit (circumstances plus steps to eliminate) Quantify and explain any designations Brief statement of the charity’s policy on reserves
	The Counties policy on reserves is to hold sufficient resources to continue the charitable activities of the County should income and fundraising activities fall short. The County Executive Committee considers that it should hold a sum equivalent to 12 months running costs, circa £70,000 based on the year to end March 2020. The County reserves held are £242,421 at year end. These are being held to work towards the future development of the Hesley Wood Scout Activity Centre. Reserves Policy
	In addition funds for specific designated events, activities and resources can be held and will be defined within the annual accounts.

	None

South Yorkshire County Scout Council

Page 5 of 6

Registered Charity No: 523546

Further financial review details (optional information)

Investment Policy The Counties Income and Expenditure is manly for day to day operations and designated developments and as consequence does not have sufficient funds to invest in longer-term investments such as stocks and shares. The County has therefore adopted 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. The County Executive regularly monitors the levels of bank balances and the interest rates received to ensure the group obtains maximum value and income from its banking arrangements. Occasionally this may involve using an account that requires a period of notice before funds may be withdrawn, before doing so the County Executive considers the cash flow requirements.

Section F	Section F	Other Optional Information	Other Optional Information	Other Optional Information	Other Optional Information	Other Optional Information	Other Optional Information
Plans for future periods (details of any significant activities planned to achieve them)
		Ensure structure of County management and operations is in line with National priorities and meets the needs of Scouting within the County.


Section G		Declaration
The trustees declare that they have approved Signed on behalf of the charity’s trustees Signature(s) Full name(s) Date 2 Position (eg Secretary, Chair)		the trustees’ report above


		Mr Richard N Wade					Mr S Alliott

		Chair					Secretary
		0 1 0 2 1
	2	0	1	0	2	1

South Yorkshire County Scout Council

Page 6 of 6

Registered Charity No: 523546

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 MARCH 2021

Designated Funds Notes £ INCOME AND EXPENDITURE Incoming Resources Incoming resources from generated funds Voluntary income Membership fees - Donations and grants - Activities for generating funds - Investment income 3 7,348 Incoming resources from charitable activities 4 - Other incoming resources 20,868 Total incoming resources 28,216 Resources expended Costs of generating funds Fundraising trading: cost of goods sold 5 - Costs of charitable activities 6 13,289 Governance costs 8 - Total resources expended 13,289 Net incoming/(outgoing) resources 14,927 Fund balances at 1 April 2020 119,981 Fund balances at 31 March 2021 134,908	Unrestricted Funds £ 90,020 95,851 2,101 3,931 4,544 - 196,447 1,472 233,933 300 235,705 (39,258) 182,556 143,299	2021 Total £ 90,020 95,851 2,101 11,279 4,544 20,868 224,663 1,472 247,222 300 248,994 (24,331) - 302,537 278,207	2020 Total £ 93,489 15 36,477 10,947 409,172 84,196
			634,296
			22,948 531,656 600
			555,204
			79,092 223,445
			302,537

The statement of financial activities has been prepared on the basis that all operations are continuing operations.

There are no recognised gains or lossses other than those included above.

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET AS AT 31 MARCH 2021

14,000 92,670 306,257	2021 £ 196,694 14,200 105,373 290,506 410,079 (322,159) 132,581 329,274 (51,067) 278,207 134,908 143,299 278,207	2021 £ 196,694 14,200 105,373 290,506 410,079 (322,159) 132,581 329,274 (51,067) 278,207 134,908 143,299 278,207	2020 £ 216,617 87,920 304,537 (2,000)
412,927 (280,347)		410,079 (322,159)

	278,207		302,537
	134,908 143,299		119,981 182,556
	278,207		302,537

The financial statements on pages 7 to 13 were approved by the Board of Management on and signed on their behalf by:

R Wade F Lampitt Trustee County Treasurer

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost basis and in accordance with applicable accounting standards, the Charities Act 2011 and the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP FRS 102).

1.2 Incoming resources

Incoming resources are included in the year in which they are receivable. Income received in advance which related to future periods is deferred and will be recognised in the year to which it relates.

1.3 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and it is reported as part of the expenditure to which it relates.

All costs directly relating to the objects of the charity are treated as direct charitable expenditure. After identifying this expenditure there remains costs which are incurred in connection with the governance of the charity. These include management of the charity's assets and compliance with constitutional and statutory requirements (book-keeping, legal and professional fees, costs of management and annual meetings).

1.4 Taxation

The trust is a recognised charity and as such is not liable to corporation tax on its income to the extent that its income is used for charitable purposes.

1.5 Tangible fixed assets

Tangible fixed assets are capitalised and included at cost, including any incidental expenses of acquisition.

Depreciation is calculated so as to write ff the cost of the fixed assets over their estimated useful lives as shown below:-

Buildings and nature reserve 25 years straight line Equipment and motor vehicles 4-5 years straight line Climbing wall 10 years straight line Internal building expenditure 4-10 years straight line

1.6 Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies - continued

1.7 Hire purchase and finance lease commitments

Assets obtained under hire purchase and finance lease contracts are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods.

The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

1.8 Funding accounting

Balances are split between unrestricted, restricted and designated funds.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds are subject to specific conditions imposed by the donor.

Designated funds are funds set aside by the trustees towards the costs of specific future events.

1.9 Liability of the members

The liability of the members is limited by guarantee to an amount not exceeding £1 per member.

2 Surplus / (deficit) for the year

Surplus / (deficit) for the year
	Total	Total
	2021	2020
	£	£
The surplus / (deficit) for the year is stated after charging:
Depreciation	17,032	19,883
Auditors' remuneration - Audit fee	-	-
Auditors' remuneration - Non audit services	-	-

3 Investment income

Unrestricted 2021 £ Bank interest 566 Rental income 4,636 Other income - 5,202	Designated 2021 £ - 6,077 - 6,077	Total 2021 £ 566 10,713 - 11,279	Total 2020 £ 651 10,246 50
			10,947

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

4 Incoming resources for charitable activities

Activity County Hesley Wood Camp Analysis of fundraising trading costs Providore Bar Analysis of charitable activities costs County Hesley Wood Camp Total resources expended 2020	Designated 2021 £ - - - Staff costs £ - - - Staff costs £ 55,184 48,928 104,112 95,752	Unrestricted 2021 £ - 4,544 4,544 Support costs £ - - - Support costs £ - 17,475 17,475 27,298	Restricted 2021 £ - - - Other direct costs £ 1,472 - 1,472 Other direct costs £ 16,951 108,684 125,635 408,606	Total 2021 £ - 4,544 4,544 Total 2021 £ 1,472 - 1,472 Total 2021 £ 72,135 175,087 247,222 531,656	Total 2020 £ 238,188 170,984
					409,172
					Total 2020 £ 19,378 3,570
					22,948
					Total 2020 £ 157,038 201,040
					358,078

5 Analysis of fundraising trading costs

6 Analysis of charitable activities costs

No staff costs have been allocated to the Providore and Bar activities because these are mainly run by volunteers.

7 Support costs

Salaries, wages and national insurance	County £ -	Hesley Wood Camp £ 17,475	Total 2021 £ 17,475	Total 2020 £ 29,457

No support costs have been allocated to the Providore and Bar activities

Governance costs
	Unrestricted	Restricted	Total	Total
	2021	2021	2021	2020
	£	£	£	£
Audit fee	-	-	-	-
Independent examination fee	300	-	300	300
Annual meeting expenses	-	-	-	354
	300	-	300	654

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

9 Employees remuneration Gross salaries Employers NI Redundancy	2021 £ 113,408 8,179 - 121,587	2020 £ 106,080 5,632 -
		111,712

10 Fixed assets

Cost at 1 April 2019 Additions Disposals Cost at 31 March 2021 Depreciation at 1 April 2020 Eliminated on disposal Depreciation charge for the year Depreciation at 31 March 2021 Net book value at 31 March 2021 Net book value at 31 March 2020	Buildings £ 692,460 - - 692,460 500,849 - 8,776 509,625 182,835 191,611	Motor vehicles £ 17,230 13,200 5,750 36,180 4,866 (1,150) 4,936 8,652 27,528 12,364	Equipment £ 128,878 1,449 - 130,327 124,014 3,320 127,334 2,994 4,864	Total £ 838,568 14,649 5,750
				858,967
				646,392 (1,150) 17,032
				662,274
				196,694
				192,176

Freehold land and buildings

The gross book value of freehold land and buildings includes £653,022 (2020: £653,022) of depreciable assets.

11 Debtors

Debtors
Operational debtors Prepayments Other debtors	2021 £ 87,483 4,974 212 92,670	2020 £ 94,777 10,378 219
		105,374

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

12 Creditors: Amounts falling due within one year

Operational creditors Other taxation and social security Accruals Deferred income - Note 14 Other creditors - loan re meeting room Bounceback loan	2021 £ 9,475 (881) 197,911 67,675 2,000 4,167 280,347	2020 £ 25,613 (3,162) 207,881 89,828 2,000 -
		322,160

13 Creditors: Amounts falling due after more than one year

Creditors: Amounts falling due after more than one year
Bounceback loan Other creditors - loan re meeting room	2021 £ 45,833 5,234 51,067	2020 £ 2,000
		2,000

14 Deferred income

Deferred income
Balance at 1 April 2020 Receivable during the year Income relating to 2021 Balance at 31 March 2021	2021 £ 89,828 67,867 (90,020) 67,675	2020 £ 89,637 93,489 (93,298)
		89,828

Deferred income relates to county membership subscriptions in respect of future periods

15 Net assets of the Charity's funds

The charity's net assets belong relatively equally to unrestricted funds and designated funds, with £134,908 (2020: £119,981) being set aside as designated funds. The majority of the designated funds can be reallocated to unrestricted funds at the behest of the executive committee in line with the requirements of the charity.

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2020

County Income Membership Subscriptions Events Jamboree Expenditure Salaries Events Jamboree Meeting room expenses Depreciation Training room expenses Postage, Stationery & Telephone Professional fees Commissioners Expenses Adult Support Regional fund County equipment County conference Gilwell reunion Subscriptions Insurance Bank charges Loan interest Queen scout awards Service charge from Hesley Wood County surplus / (deficit) Hesley Wood deficit Other expenditure Irrecoverable VAT Other income Bank interest Donations and grants Training income Other income Rental income Governance costs Surplus / (deficit) for the year	2021 £ 90,020 - - 55,184 - - 728 - 5,219 - 3,980 - - - - - - 340 171 2,637 - 1,000 566 95,851 - - 10,713	£ 90,020 (69,259) 20,761 (137,046) (116,285) (12,347) 107,130 (300) (21,802)	2020 £ 93,489 37,212 200,976 45,355 36,179 187,286 2,038 683 8,732 1,250 4,344 2,543 500 920 - 541 - 300 212 420 1,313 1,000 651 15 223 50 10,246	£ 331,677 (293,616)
				38,061 45,323
				83,384 (14,876) 11,185 (600)
				79,093

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2020

Hesley Wood Camp Income Camping fees Hire of buildings Activities Events Miscellaneous income Expenditure Salaries Maintenance of Property and Equipment Grant related expenditure Activities Event Costs Activity Crew Expenses Power, Light and Heat Rates Sundry Office Expenses Postage, Stationery, Telephone and advertising Professional Fees Insurance Staff Expenses and Training Motor Expenses Depreciation - buildings Depreciation - Vehicles and equipment Bank Charges Computers and software Hire Purchase Interest Service Charge to County Providore surplus - (from page 16) Bar surplus - (from page 16) Surplus / (Deficit) for the year	2021 £ 1,290 1,200 2,271 (217) 20,868 66,403 28,600 13,289 1,926 - - 10,547 3,906 - 3,378 - 14,185 900 1,214 8,776 8,256 849 1,858 - (1,000)	£ 25,412 163,087 (137,675) 425 204 (137,046)	2020 £ 27,314 54,983 63,526 25,161 84,196 77,695 42,502 10,470 16,511 1,126 16,010 9,423 - 4,479 - 12,272 3,553 1,378 16,258 8,859 1,643 1,986 - (1,000)	£ 255,180 223,164
				32,016 10,863 2,444
				45,323

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2020

Providore Income Expenditure Surplus Bar Income Expenditure Surplus	2019 £ 1,897 (1,472) 425 204 - 204	2019 £ 30,241 (19,378)
		10,863
		6,013 (3,570)
		2,443

SOUTH YORKSHIRE COUNTY SCOUT COUNCIL

INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2021

Independent Examiner's Report to the Trustees of the South Yorkshire County Scout Council

Under the provisions of the Charities Act 2011 (the Act)

I report on the financial statements of the South Yorkshire County Scout Council for the year ended 31 March 2021, which are set out on pages 7 to 13.

The respective responsibilities of the Trustees and Independent Examiner:

As the Charity's Trustees you are responsible for the preparation of the Financial Statements; you consider that the audit requirements as detailed in Section 144(2) of the Act do not apply. It is my responsibility to state, on the basis of the procedures specified in the General Directions given by the Charity Commissioners under Section 145(5)(b) of the Act, whether particular matters have come to my attention.

Basis of the Independent Examiner's Report:

My examination was carried out under Section 145 of the Act in accordance with the General Directions given by Section 145(5)(b) of the Act. An examination includes a review of the accounting records maintained by the Charity and a comparison of the Financial Statements presented with those records. It also includes consideration of any unusual items or disclosures included in the Financial Statements and seeking explanation from the Trustees concerning any such matters. The procedures undertaken do not provide all of the evidence that would be required under an audit, and consequently I do not express an opinion on the truth and fairness of the Financial Statements.

Independent Examiner's Statement:

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any respect, the requirements:

a) To keep accounting records, in accordance with Section 130 of the Act; and

b) To prepare Financial Statements which accord with the accounting records and to comply with the accounting requirements of the Charities Act 2011

have not been met, or to which, in my opinion, the attention of the Trustees or of the Members of the Society should be drawn to enable a proper understanding of the Financial Statements to be reached.

Signed

Date 07.10.21

Name of Principal: Michelle Griffiths Name of Firm: Kingfisher Accountants Limited Professional Qualification: FFA FIPA MAAT AATQB Address: A2 Patrick Tobin Business Park Bolton Road Wath upon Dearne Rotherham S63 7LL