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2021-03-31-accounts

Charity Registration No. 0524499

SHROPSHIRE COUNTY SCOUT COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Shropshire County Scout Council www.shropshirescouts.org.uk

SHROPSHIRE COUNTY SCOUT COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Kenny (Chair)
E C Brown
T Cambidge
T G Darlow
P A Dee
T Franklin
R Parkes
H Russell
R M Shingler
J S Rutherford
A C Williams
T Williams
Charity number 0524499
Independent examiner Azets Audit Services
5 - 7 Beatrice Street
Oswestry
Shropshire
United Kingdom
SY11 1QE

SHROPSHIRE COUNTY SCOUT COUNCIL

CONTENTS

Page
Trustees report 1 - 14
Independent examiner's report 15
Statement of financial activities 16
Balance sheet 17
Notes to the financial statements 18 - 27

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

SHROPSHIRE COUNTY SCOUT COUNCIL

President: Mrs Pauline Dee

Vice-Presidents: Mr Ken Edwards; Mr Miles Kenny, Mr Bryan Littlejohns;

County Commissioner: Mr A C Williams

Report of the Trustees for the Year Ended 31 March 2021

The trustees of Shropshire County Scout Council present their report and financial statements to the Council for the year ended 31 March 2021.

1. Purpose and Fundamentals of Scouting

Purpose of Scouting: Scouting in Shropshire exists to actively engage and support young people in the County in their personal development, empowering them to make a positive contribution to society.

Values of Scouting: Scouts are guided by the values of integrity, respect, care, belief, and co-operation.

Scout Method: Scouting takes place when young people, in partnership with adults, work together based on the values of Scouting and:

Scout Promise: On joining youth and adult Members are invited to make the Scout Promise. There are variations of the wording of the Promise below for different age groups; those with a specific faith; and those with no faith.

On my honour. I promise that I will do my best. To do my duty to God and to The Queen. To help other people and to keep the Scout Law.

Scout Law: There are also variations to the wording of the Law below for different age groups

A Scout:

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

2. Achievement and Performance:

The key metric for measuring the performance of Scouting in Shropshire is how many young people have earned their relevant top awards. To earn their top awards the young people, must have shown engagement and a level of aptitude in all areas of the programme: outdoor and adventure, skills, and world. In the year ending 31 January 2021 the following awards were presented to young people in Shropshire:

ropshire:
Total % of Eligible
Chief Scout's Bronze Award 102 24
Chief Scout's Silver Award 92 24
Chief Scout's Gold Award 56 32
Chief Scout's Platinum Award 14 10
Chief Scout's Diamond Award 10 7
The Duke of Edinburgh's Bronze Award 14 10
The Duke of Edinburgh's Silver Award 1 1
The Duke of Edinburgh’s Gold Award / /
Young Leader Belt 11 19

Development: Shropshire Scouts receives significant support from the Regional Services Team, led by the Area Growth and Development Manager who are a staff team funded by UK Headquarters.

Overall, the number of Members in the County has decreased by 1,118 members. This has been significantly impacted by the CoViD-19 global pandemic. The results of the census of Members taken at 31 January 2021 are reported below in Section 7.

CoViD 19 Impact

From March 2020 government restrictions meant that face-to-face Scouting was suspended. Quickly the federated charities re-provisioned to support the delivery of as much of the programme through alternative means, primarily video-teleconference platforms.

July 2020 allowed the restart of face-to-face Scouting in line with UKHQ’s Bringing Everyone Back Together Safely framework. This saw the federated charities introduce an additional, specific level of risk assessment around the risks and hazards presented by CoViD-19 that allowed limited activities to go ahead.

Face-to-face meetings were once again suspended in November 2020 until March 2021.

The restrictions have inevitably limited the intended charitable activity of the charity. Instead, the primary work of the County has been to support the Bringing Everyone Back Together Safely framework and ensure the long term viability of the federated charities.

The move from the traditional delivery of Scouting has had an impact on youth membership, however, we have managed to retain 65% of youth membership. The Trustees remain confident that youth membership will return, if not grow over the next 18 months, notwithstanding any further impacts of the pandemic. The Trustees are also pleased to have retained 93% of adult volunteer roles, which must also be considered against our on-going administrative activity to cleanse adult membership records. This is indicative of the strong volunteer identity we have within the movement and the Trustees wish to once again extend their thanks and recognise the ingenuity, creativity and resolve of our volunteers for everything they have done through a difficult, high-tempo period.

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Shropshire Scouts has learned from the situations presented by the restrictions and can carry lessons learned to better deliver our activities, particularly around supporting adults through the volunteer journey, and supporting local governance. The charity intends to return to delivering a full programme of support as soon as able.

3. Core Charitable Activities:

When planning charitable activities, the trustees have considered the Charities Commission’s guidance on public benefit and consider this to be a core foundation of the charity.

Development: The Development Team was formed to help promote Scouting in the County where there was no existing provision or where the opening of new Sections appeared desirable. The team have had the support of a Scout Regional Development Officer in their activities.

They have been able to make small grants from designated County funds to new groups and sections in addition to grants available from Districts and the Scout Association to support their establishment and initial development.

Leader Training Support: Adult Training is a continuous process with learning and development opportunities regularly being run in all modules of the national Scout training programme.

Safeguarding: The County is committed to ensuring that Scouting is safe for everyone who takes part. Within year, UK Headquarters moved to a more standardised approach to safeguarding training and expanded the scope of roles requiring training. The County have made provision to ensure this updated requirement is accessible to all learners. As a result, a greater spectrum of adult volunteers have a greater understanding of their responsibilities to keeping our young people, any vulnerable adults, and adult volunteers safe.

Safety in Scouting: Enhancing Scouting's culture of safety continues to be a key focus. The County Executive Committee take responsibility for ensuring the Association’s Safety Policy is applied across the federated charities.

4. Projects, Initiatives and Milestones

The County Leadership Team and County Executive Committee are currently working within the following workstreams in order to develop the federated charities in accordance with The Scout Association’s Preparing Better Futures Strategy.

Amazing Programme

Mission: Developing the Leaders so they deliver a fun, engaging, relevant, safe programme

Volunteer Journey

Mission: Looking after Volunteers from enquiry to reward and recognition

Growth and Development

Mission: Ensuring a suitably sized and supported provision

Inclusivity

Mission: Scouting for All

Executive Support

Mission: Developing Groups/District Committees to provide solid governance

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Communications and Perception

Mission: Get and keep our volunteers informed

To support this the County Leadership Team is divided into the following functional teams

The County Commissioner will support each team in creating and maintaining its own strategy.

*The District Commissioners are responsible for their own Development Plans within the Districts.

Youth Shaped Team

The County Youth Commissioner will support the District Youth Commissioners, the County Commissioner, and the District Commissioners in ensuring Young People are suitably involved in the planning, implementation and review of their programme and wider Scouting opportunities. The County Youth Commissioner will be responsible for creating and maintaining a Youth Shaped Strategy with the input from the District Youth Commissioners. The Youth Shaped team will advise on the currency of the strategy and required changes. District Youth Commissioners may wish to write a local strategy that feeds into the County Strategy or combine to follow one County strategy by agreement of the County Commissioner and District Commissioners. The Youth Shaped Team will support the running of Youth Forums and other youth feedback methods.

District Commissioners Team

Deputy County Commissioner – Programme in partnership with the County Commissioner, any appointed Assistant County Commissioner – Section Support, County Youth Commissioner and supported by the Assistant District Commissioners – Section Support and District Programme supporters, will be responsible for creating and maintaining a strategy for providing inspiring leadership, encouragement, direction and support to the Beaver Scout, Cub Scout, Scout, Explorer Scout and Scout Network provision across the County.

Programme 6-14 Team will:

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The Programme 6-14 Team is comprised of

People

The Deputy County Commissioner – People will develop a provision that supports key line managers to understand, embed and continually develop effective inductions, training, on-going learning, reviews, and recognition.

Onboarding

The Deputy County Commissioner - People will:

On-Going Learning

The Deputy County Commissioner - People will:

Mandatory On-Going Learning

The Deputy County Commissioner - People will:

Review

The Deputy County Commissioner - People will:

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Reward & Recognition and Volunteer Experience The Deputy County Commissioner - People will:

People Team is comprised of:

Adult Training

The Deputy County Commissioner - People will:

The Adult Training Team will support the Deputy County Commissioner – People to achieve these objectives by providing detailed and accurate Personal Learning Plans as part of the induction process; by providing high quality demand-based training; by ensuring validations are conducted in a timely and suitable manner; and delivering continuing on-going training opportunities.

Training Team is comprised of:

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Activities Team

The Activities Team will support and provide the members of the County access to adventurous activities. They will provide access to the Adventurous Activities Permit Scheme providing permit holders for members of the County to undertake adventurous activity through County Scout Active Support Units. They will also provide opportunity for Districts and Groups to gain permits to host activities in their own localities.

County Adventurous Activities Scout Active Support Units:

The Technical Team is comprised of:

International Team

The International Team will support and provide the members of the County access to international activities. They will support Sections within the County to integrate International into a balanced programme. They will also support sections and contingents who wish to undertake trips abroad in accordance with the given UKHQ process and procedure.

They will also own and support any Shropshire Contingents attending UK Contingent events, including but not limited to World Scout Jamborees.

County International Scout Active Support Units:

The Technical Team is comprised of:

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Growth and Development Team

The Growth and Development Team will exist to support the County, the Districts, and the Groups to recruit and retain youth and adult members and identify and implement opportunities for expansion and new provision. This includes providing guidance on the importance of good governance and control within a Group / Unit to support a viable development plan.

The Development Team will comprise of:

Communications Team

The Communication Team will exist to support the County, Districts and Group to co-ordinate their respective communications strategy, both internally and externally. They will also provide a communications network to disseminate information, as required to the members.

The Communications Team will comprise of:

Scouting Support

Scouting Support will exist to identify specific areas of subject matter expertise that is required to support the County, Districts and Groups in their delivery of Scouting. The individual roles will work within the definition of their Role Description.

Scouting Support will comprise of:

The Activities of Scouting Support will be co-ordinated and measured by the County Commissioner.

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5. Working with other Organisations:

Girlguiding Shropshire: Members of Shropshire Scouting have continued to work with its sister movement in a number of collaborative projects, particularly where local headquarters are shared.

Support

Shropshire County Scout Council is grateful to the people and organisations that support its work including:

BBC Shropshire; Boughey Trust, Bowbrook Archers; Badger First Aid; British Caving Association; Citizen’s Advice Bureau; Cotswold Outdoor Shrewsbury; Go Outdoors, Girlguiding Shropshire; Guide Dogs for the Blind Association; Heys First Aid; Hobbycraft; Millets; Morgan-Williams First Aid; Lions Club International; Pets at Home; Rotary International; Sainsbury’s; Saracen Training; Shropshire Council; Shropshire Fire & Rescue Service; Telford & Wrekin Council; The Roy Fletcher Charitable Trust; The Scout Association (nationally); Shropshire Festivals; Shropshire & West Midland Agricultural Society; Shropshire Youth Association, Tanners Wine Ltd, Tesco; University Centre, Shrewsbury; Veolia; West Mercia Police,.

6. Awards 2020-21

During the year, the following Leaders’ service to Scouting was recognised:

Commissioner's Commendation

Andrew Barker Ian Barrett Andrew Godfrey Nina Biggs Michael Buckley David Gough Sue Evans Ben Exton Kim Hagan James Hammond Lowri Hughes Rob Leverington Ian McDonnell Andrew Oliver Gavin Real Des Rogers Philip Sandell Rachel Wild

Chief Scout's Commendation for Good Service

Tracey Bowen Gill Callaghan Michelle Gough Tess Gwilliam Ellie Hajdasz Jonathan Jones Simon Kerr Chris King Peter Northall Darren Owen Ed Pritchard Louise Schafer Katie Stone Iain Thomson Katie Wale Andrew Ward Paula Williams

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Award for Merit

Jacalyn Ellis Amanda Jenner Loren Reeve Stephen Smith

Derek Farmer Trevor Padget Michael Scampton Megan Turner

Bar to the Aware for Merit

Jeff Williams

Silver Acorn Sharon Skelton

Bar to the Silver Acorn

Lynn Gill

Chief Scout's 70 years' Service Award Fred Reeve

Chief Scout's 40 years' Service Award

Brenda Cassidy Patricia Sumnall

Trevor Johnson Oliver Turner

Chief Scout's 30 years' Service Award

Pam Lamb

Chief Scout's 25 years' Service Award

Brian Alston Jason Cooper Gill Earps Alan Hall Gareth Jenner Jonathan Walton

Chief Scout's 20 years' Service Award

Mark Bramall Mark Fone Jane Herbert Diane Parsons Ian Pugh

Chief Scout's 15 years' Service Award

Angela Ackers Jonathan Barclay Jacalyn Ellis Lynne Hall Alan Herbert Bryan Littlejohns Megan Turner Rhys Williams

Chief Scout's 10 years' Service Award

Andy Adey Raymond Coles Dave Cripps Will Eardley Sue Evans Dawn Evans David Gough Michelle Gough Shane Holland Penny Norris David Owen Mark Preece Dawn Pugh Darren Pugh Rachel Reade Sion Ridgway Andrew Russell Barbara Shingler Valerie Skelton Sara Smith Sara Thompson Iain Thompson Simon Tomkins Andy Vincent Charlie Wells Tracy Williams Dexter Williams Sue Wilton-Morgan

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Chief Scout's 5 years' Service Award Gavin Ashford Coran Baker Andrew Barker Craig Bower Kelly Brammer Alan Brannen Ryan Bridge Julie Chandler Liam Claris Anne-Marie Cook Natalie Covill Michele Cox Zoe Croll Lynette Cumming Kay Cutler-Rixom Jo Davies Amy Dickinson Pierrette De Selys Longcamps Vince Dovey Cery Dowman Matthew Dunn Arwen Easton Ben Exton Leah Gatward Gail Gee Stephen Goodes Thomas Greatorex Zachary Greenaway Caroline Hall Ethan Hardwick Lisa Harrison Sasha Heath Michael Hodge James Hoyle Keith Jenner Joanna Jones Hugh Jones Alex Kinsey Pete Lambert Leanne Mather Jelena Maslakova Claire Morgans Sharples David Mottram Andrew Oliver Kurt Pearson Sara Roberts Brain Rothera Paul Scott Mike Thompson Jack Vincent Emma Wadsworth David Ward Delia Whitworth

7. Membership (at 31 January 2021)

Youth Membership Units
Beaver Scouts 401 -46% Beaver Scout Colonies 46
Cub Scouts 651 -35% Cub Scout Packs 53
Scouts 619 -24% Scout Troops 49
Explorer Scouts 157 -31% Explorer Scout Units 22
Network Members 9 -92% Scout Networks 3
Programme Delivery Roles 558 Scout Active Support Units 18
Manager Roles 50
Governance Roles 232 Scout Groups 47
Support Roles 119 Scout Districts 3
Total Memberships 2,746

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8. Risk Management

The trustees seek to identify and review the risks to which the charity may be exposed. It ensures appropriate controls are in place to provide reasonable assurance against identified risks including the safety of youth members, adult volunteer recruitment, fraud and error.

The Scout Association’s own insurance company (Unity Insurance) record Scouting incidents and categorises them in an order of severity. In 20 20 - 21 there were 0 incidents reported to HQ Headquarters . None of the incidents were classed as serious and appropriate precautions have been made to reduce the risk of similar incidents in the future.

National Headquarters are endeavouring to enable County Safety representatives to work more closely with them in the future.

9. Reference and Administrative Details

Shropshire County Scout Council is an educational charity. It is registered with the Charity Commission (Registered Number 524499).

Registered Contact Address: County Treasurer, Shropshire County Scout Council, C/O 19 Upton Walk, Ketley, Telford, TF1 5GL

Website: www.shropshirescouts.org.uk

Trustees 2020-21

The Trustees are the members of the County Executive Committee.

Elected members are elected by the County Scout Council at its Annual General Meeting Nominated members are nominated by the County Commissioner and approved by the County Scout Council at its Annual General Meeting.

Co-opted members are co-opted by the County Executive Committee.

(Unless otherwise stated, the trustee held office throughout the year).

M Kenny – County Chair (ex officio)

A C Williams – County Commissioner (ex officio)

T Cambridge – County Secretary (ex officio)

E C Brown – County Secretary

T Williams – County Treasurer

J S Rutherford - nominated member

T G Darlow – nominated member

P A Dee – co-opted member

T Franklin – elected member

R Parkes - nominated member

R M Shingler– elected member

H Russell - elected member

Bankers: Barclay’s Bank plc

Independent Examiner: Azets Audit Services Limited, 5-7 Beatrice Street, Oswestry, Shropshire, SY11 1QE.

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

10. Structure, Governance and Management

Shropshire County Scout Council’s trustee body is its County Executive Committee.

All voting members of the Committee are the charity trustees of Shropshire County Scout Council and are recorded with the Charity Commission. Three are appointed as young trustees aged 18-25 years . All trustees are responsible for complying with charity legislation.

The Regional Commissioner of The Scout Association has a non-voting right of attendance at meetings of the Executive Committee.

The Executive Committee may invite others to attend its meetings in a non-voting capacity to assist with the transaction of its business including the Nominated Member and Nominated Youth Representative on the Council of The Scout Association. It also extends an invitation to attend meetings to The Scout Association’s Regional Development Manager.

The Executive Committee exists to support the County Commissioner in meeting the responsibilities of their appointment and to provide support for Scout Districts.

The Committee is responsible for:

Governing Document: Shropshire County Scout Council is a registered unit of The Scout Association in the United Kingdom. The Council is required to be governed as per arrangements laid out in the prevailing version of the Policy, Organisation and Rules of The Scout Association.

Appointment of new trustees: New trustees are appointed in accordance with the arrangements set out in those Policy, Organisation and Rules.

SHROPSHIRE COUNTY SCOUT COUNCIL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

11. Finances

Each Scout Group and District has to raise its own operating funds. This is achieved through individual Member subscriptions, fundraising and support from sponsors and organisations.

The following information relates only to the financial activities of the County Scout Council.

Accounts 2020-21: The basis of the accounts and independent examination is set out in the financial statements found on the following pages.

Reserves Policy: The trustees have previously agreed that it would be prudent to retain general reserves which equate to approximately twice the value of the charity’s annual expenditure. This to ensure that adequate funds are available to continue the charitable activities of the Council. This is currently under review to ensure compliance with Charity Commission guidance and requirements.

The policy allows the trustees to set an annual operational budget; to provide support for the development of Scouting in the County; to undertake specific projects; and to support Scout Groups and Districts which may encounter short term financial problems.

The County Executive Committee would like to place on record its sincere thanks to the hundreds of volunteers who give freely of their time, enthusiasm and skills to the provision and development of Scouting for so many young people in the County.

On behalf of the Board of Trustees

M Kenny Trustee Dated: 12 July 2021

A Williams Trustee Dated:12 July 2021

SHROPSHIRE COUNTY SCOUT COUNCIL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SHROPSHIRE COUNTY SCOUT COUNCIL

I report to the trustees on my examination of the financial statements of Shropshire County Scout Council (the Charity) for the year ended 31 March 2021.

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 2011 Act).

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Azets Audit Services

5 - 7 Beatrice Street Oswestry Shropshire SY11 1QE United Kingdom

Dated: .........................

SHROPSHIRE COUNTY SCOUT COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Unrestricted
funds funds
2021 2020
Notes
£		 £
Income and endowments from:
Voluntary income 3 25,142 19,785
Other trading activities 4 - 643
Investments 5 1,375 1,686
Other income 6 - 1,448
Total income 26,517 23,562
Expenditure on:
Raising funds 7 2 535
Charitable activities 8 10,488 19,819
Total resources expended 10,490 20,354
Net gains/(losses) on investments 11 3,636 (4,511)
Net movement in funds 19,663 (1,303)
Fund balances at 1 April 2020 129,402 130,704
Fund balances at 31 March 2021 149,065 129,401

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

SHROPSHIRE COUNTY SCOUT COUNCIL

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 2021
£
1,092
1,701
97,908
100,701
(53,322)		 £
5,552
96,134
101,686
47,379
149,065
149,065
149,065		 2020
£
1,092
2,636
56,768
60,496
(30,297)		 £
6,704
92,498
99,202
30,199
129,401
129,401
129,401

The financial statements were approved by the Trustees on 12 July 2021

E Brown Trustee

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Shropshire County Scout Council is a charity established under Royal Charter within the structure of the Scout Association.

1.1 Accounting convention

The accounts have been prepared in accordance with the Charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: 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)” (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The Charity is a public benefit entity.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling , which is the functional currency of the Charity . Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Any expenditure paid in advance of an event which is planned to take place after the 31 March 2021 is taken to deferred expenditure.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and machinery

16.67% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year . Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.9 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.11 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity 's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity ’s contractual obligations expire or are discharged or cancelled.

1.12 Taxation

The charity is exempt from tax on its charitable activities.

1.13 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Voluntary income

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Scout/Guide Development Grant 2,146 -
Membership fees 22,996 19,785

4 Other trading activities

Total Unrestricted
funds
2021 2020
£ £
Badge and neckerchief sales - 643

5 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 1,375 1,686

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6
7
8		 Other income
2021
2020
£
£
Activities
-
1,448
Raising funds
2021
2020
£
£
Costs of goods sold
Other fundraising costs
2
535
2
535
Charitable activities
Scouting
activities
Scouting
activities
2021
2020
£
£
Duke of Edinburgh
(116)
40
Communications
323
117
Insurance
2,266
1,863
Activities
2,764
11,300
Adult recruitment
3,535
1,119
Sundries
184
1,993
Other charitable expenditure
1,532
3,387
10,488
19,819
10,488
19,819

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and no trustees claimed expenses to which they were entitled in the year .

10 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Total - -

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

11 Net gains/(losses) on investments

Revaluation of investments
12
Tangible fixed assets
Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation and impairment
At 1 April 2020
Depreciation charged in the year
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020		 2021
2020
£
£
3,636
(4,511)
Plant and machinery
£
27,924
1,566
29,490
21,220
2,718
23,938
5,552
6,704

13 Fixed asset investments

Listed
investments
Cash in
portfolio
£
Cost or valuation
At 1 April 2020
15,697
76,801
Valuation changes
3,636
-
At 31 March 2021
19,333
76,801
Carrying amount
At 31 March 2021
19,333
76,801
At 31 March 2020
15,697
76,801		 Total
£
92,498
3,636
96,134
96,134
92,498

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14
Financial instruments
2021
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
19,333
15
Stocks
2021
£
Finished goods and goods for resale
1,092
The replacement cost of consumables as at 31 March 2021 is estimated at £ 1,092 (31 March
£ 1,092 ).
16
Debtors
2021
Amounts falling due within one year:
£
Other debtors
1,701
17
Creditors: amounts falling due within one year
2021
Notes
£
Deferred income
18
22,937
Other creditors
27,715
Accruals and deferred income
2,670
53,322
18
Deferred income
2021
£
Other deferred income
22,937
Deferred income is included in the financial statements as follows:
2021
£
Current liabilities
22,937
22,937		 2020
£
15,697
2020
£
1,092
2020 :
2020
£
2,636
2020
£
25,083
2,544
2,670
30,297
2020
£
25,083
2020
£
25,083
25,083

SHROPSHIRE COUNTY SCOUT COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

19 Analysis of net assets between funds
Unrestricted Unrestricted
2021 2020
£ £
Fund balances at 31 March 2021 are represented by:
Tangible assets 5,552 6,704
Investments 96,134 72,498
Current assets/(liabilities) 47,379 50,199
149,065 129,401

Funds previously received from the Roy Fletcher Charitable Trust of £20,000 is restricted for the use of future capital expenditure. This income will be recognised once the expenditure has taken place.

20 Related party transactions

There were no disclosable related party transactions during the year (2020 - none) .

SHROPSHIRE COUNTY SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Incoming Resources
Voluntary income
Scout/Guide development grant
Membership subscriptions
Other incoming resources
Badge and neckerchief sales
Deposit account interest
Activities
Total incoming resources
Resources expended
Costs of raising funds
Badge purchases
Charitable expenditure
Duke of Edinburgh
Communications
Insurance
Activities
Adult recruitment
Sundries
Development costs
Accountancy
Meetings
AGM costs
Bank charges
Volunteer journey
Development & growth (dcc activities)
Inclusivity
Executive support
Total resources expended		 2021
£
2,146
22,996
25,142
-
1,375
-
1,375
26,517
2
2
116
323
2,266
2,764
3,535
184
548
900
-
-
84
-
-
-
-
10,488
10,490		 2020
£
-
19,785
19,785
643
1,686
1,448
3,777
23,562
535
535
40
117
1,863
11,300
1,119
1,993
142
894
157
165
269
191
1,288
69
212
19,819
20,354

SHROPSHIRE COUNTY SCOUT COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Net gains/(losses) on investments
Net income/(expenditure)		 3,636
19,663		 (4,511)
(1,303)