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2020-12-31-accounts

Charity number: 524566

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 11
Independent auditor's report on the financial statements 12 - 15
Consolidated statement of financial activities 16
Consolidated balance sheet 17
Charity balance sheet 18
Consolidated statement of cash flows 19
Notes to the financial statements 20 - 40

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS AS AT 31 DECEMBER 2020

Charity name: The Scout Association County of Birmingham

Other name the charity is known by: Birmingham County Scouts Registered charity number: 524566 Registered charity date: 25 March 1964 HQ Registered number: 00103 HQ Registered date: 16 March 1931 Charity Registered address: Centenary House, 89-91 Hatchett Street, Newtown, Birmingham B19 3NY Tel: 0121 330 1212 Email: headquarters@birmingham scouts.org.uk Web: www.birminghamscouts.org.uk

Subsidiary name: Blackwell Adventure

Subsidiary principal address: Blackwell Court, Agmore Road, Blackwell, Worcester, B60 1PX Tel: 0121 445 1285 Email: info@blackwelladventure.co.uk Web: www.blackwelladventure.co.uk

Custodian Trustee

Ci T
ustodan rustee The Scout Association Trust Corporation
Independent auditor Cooper Parry Group Limited
Chartered Accountants
Statutory Auditor
One Central Boulevard
Blythe Valley Business Park
Solihull
West Midlands
B90 8BG
Bankers HSBC Bank plc
130 New Street
Birmingham
B32 4JU
Lloyds Bank plc
25 Gresham Street
London
EC2V 7HN
Barclays Bank plc
Leicester
LE87 2BB
Investment Managers Charles Stanley & Company Limited
55 Calthorpe Road
Edgbaston
Birmingham
B15 1TH

Page 1

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their annual report together with the audited financial statements of The Scout Association - County of Birmingham for the year 1 January 2020 to 31 December 2020.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply 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 published on 16 July 2014.

Trustees of the charity

The trustees who have served during the year and since the year end were as follows:

Committee Members Ex-Officio (trustee, voting)

Andrew Lloyd - County Commissioner Dave Allen - County Chairman Amanda Cardall County Secretary Linda Gurmin - County Treasurer Janie Burrell - County Youth Commissioner

Committee Members Ex-Officio (trustee, voting)

Chris Wallace Daniel Smith Alex Sexton Randal Brew Simon Cardall Paul Fennel

Committee Elected Members (trustee, voting)

Lynn Whittaker Mark Rowe Gemma Dixon James Paddock Paul Gilmour Sarah Keenam

Committee Co-opted Members (non, voting)

Chair of the County Shop Committee - Gerald Peel

Committee Members - that stood down at the AGM 2020

Pete Oldham Paul Little Maggie Jones Heidi Guest David Archer Abigail McMillan James Holmes

Objectives and activities

a. Policies and objectives

Summary of the objects of the charity set out in the governing document as follows:

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.

Page 2

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Objectives and activities (continued)

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:

b. Main activities undertaken to further the Charity's purposes for the public benefit

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's objectives and in planning for future activities. In particular, the trustees have considered how planned activities will contribute to the aims and objectives set.

Achievements and performance

a. Review of activities

2020 has been an exceptional year due to the Covid-19 pandemic, that it's called on our Trustees, County Team, District Teams and all of our Leaders to think differently about how to support our members during such these times when we've been unable to meet face to face for much of the year and our families of our young people and adult volunteers have all faced different challenges.

The first priority for the Trustees and the County Team was in understanding and taking the appropriate actions to mitigate risks arising from the pandemic, particularly around our financial exposure through ongoing events and activities, supporting groups in managing their finances and providing help in pivoting to delivering Scouting remotely.

We had to take some tough decisions in cancelling events and activities, however we focussed on making decisions in a timely manner, focussing on our members needs and refunding monies quickly - a huge undertaking but one we managed well and were able to successfully mitigate the majority of the financial risk.

The County Team stepped up and supported our Groups and Districts in delivering a range of virtual activities including our very own County Camp, iJam@Bham, Weekly Challenges, VirtuallyBrumVenture, CubBrumChallenge, IceScout, BrumBeaversGoEco, Beaver and Cub Christmas events and a virtual Remembrance event - great participation with hundreds of young people, parents and leaders getting involved.

Despite the pandemic, we've still been able to recognise our young people's and adult volunteers achievements

Page 3

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and performance (continued)

and during 2020 we saw 488 Chief Scout Awards, one Queen Scout Award, five Higher Awards granted. We've had to change the ways in we celebrate our successes but have done all we can to do so.

Our leaders across the County have done a great job in keeping Scouting alive, through online meetings and sharing individual challenges and activities, and then in many cases learning how to deliver face to face activities in a Covid safe manner - a huge achievement requiring a new set of skills.

Inevitably, our membership has been impacted by the pandemic and we've seen a number of our young people and adult volunteers fall away, coupled with not being able to recruit new members in the ways we normally have done so. Our membership is down -29.6% in youth members to 3,940 and - 12.18% in adult volunteers to 1,729 - overall the County now numbers 5,669, which is a total of -25.04% on last year. Our focus once the pandemic is over and Scouting can get back to normal will be to replace our lost members and resume the growth we've seen over recent years.

To support this, the County has worked to extend the Pears Project team through a combination of internal funded and grants from external donors and have launched our Places to Grow Together project which work with Groups to support them in delivering Scouting virtually, resuming face to face Scouting when possible, and growing their membership. This will continue in 2021.

Page 4

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and performance (continued)

b. Financial review

County

The charity had total revenue of £357,657. The result for the year shows a surplus of £54,099 which is primarily due to the timing of when income is received and when the related expenditure is incurred. Included within Charitable expenditure is refunds paid to participants amounting to £139,883.

Blackwell Adventure

Under normal circumstances a large range of activities are offered to provide fun, challenge, Adventure, and excitement to groups of young people and adults from a wide range of sectors. Primarily this supports their personal development and allows the opportunity to enjoy managed risk within a safe, structured, and supportive environment..

The Trustees recognise and acknowledge that 2020 could in no way be seen as enabling Blackwell Adventure to operate under anything like “normal circumstances".

The company has been cash positive throughout the year while reaching out to grant making bodies for funds. Due to the COVID-19 pandemic restrictions on School, Scouting and other youth-based activities income from regular activities was only £114,000 (previous year £960,644) however income was augmented by £125,000 of customer deposits forfeit under contractual terms providing total charitable activity revenues of £239,000. Affected customers have been offered a non-contractual goodwill discount equivalent to their forfeit deposits if they take and pay for an equivalent service or activity in 2021 at prevailing prices.

Expenditure has been reduced as much as possible consistent with security, health and safety requirements, and immediate maintenance needs. A staffing review concluded that some permanent roles did not fit the optimum staffing model going forward. While not impacting on the ability to bring the centres back to full capacity when restrictions are lifted regrettably some redundancies were arranged. Core staff have been on furlough though, because of the large number of bookings that required rearranging or cancelling and the agreed policy of “taking care of our customers”, customer care staff have been on duty while schools have been open.

The Trustees have continued to invest in the site infrastructure to complete the Roberts Village development for which a grant was received from the National Lottery Community Asset Fund shown in restricted funds as £48,690 carried forward.

The trustees and the senior management team devised an effective plan to reduce costs, look after customers and staff while seeking all avenues for financial support.

The trustees are confident as Covid-19 restrictions recede 2021/2022 will return to normal.

c. Future developments

The County continues to support all the events run by various sections and to support the Blackwell Adventure board.

Page 5

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and performance (continued)

d. Risk management

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 buildings, property and equipment. 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 Association's national accident insurance policy. Risk assessments are undertaken before all events and meetings.

The trustees have a general Health and Safety policy in place which is adhered to. The charity has expended a considerable amount of resources on improving facilities at the activity centers to ensure that activities are carried out in a safe environment.

The trustees recognise the dangers of child abuse in respect of young people under the charity's supervision. The charity carries out enhanced DBS checks on staff and volunteers as detailed in The Scout Association governing document Policy Organization and Rules and the associated guidelines.

Mandatory training is given to adults and leaders as detailed in the Scout Association governing document, Policy Organization and Rules and the associated guidelines.

The trustees monitor all transactions and projects regularly and all major items are discussed at full trustee and sub-committee levels.

The County is primarily reliant upon income from subscriptions and fundraising. The County does hold a reserve to ensure the continuity of events 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 or loss of leaders. The County is reliant upon volunteers to run and administer the events of the County. If there was a reduction in the number of leaders to an unacceptable level in a particular section, group or district as a whole then there would have to be a contraction, consolidation or closure of a section, group or district. In the worst case scenario the complete closure of the group or district.

Reduction or loss of members. The County through the districts, groups and sections provides events for all young people aged 4 to 18. If there was a reduction in membership in a particular section, group or district as whole then there would have to be a contraction, consolidation or closure of a section, group or district. In the worst case scenario the complete closure of the group or district.

Page 6

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and performance (continued)

e. Investment policy and performance

There are no restrictions on the charity's powers to invest and the investment policy is decided upon by the trustees.

At the present time the group has bank accounts with HSBC, Lloyds and Barclays Bank. In addition, it has an investment portfolio of stocks & shares administered by Charles Stanley. The investment objective is to provide capital growth but with a bias towards income, with a view to achieving an overall yield of around 3.5%. The investment portfolio should maintain prospects for an increasing income and capital appreciation through a mixture of equities and bonds.

f. Reserves policy

The Scout Association County of Birmingham's policy on reserves is to hold sufficient resources to continue the charitable activities of the County and the activities of its subsidiary undertaking, Blackwell Adventure, should income and fundraising activities fall short. The Trustees' reserves policy provides support for the day-to-day running of the group's activities, future developments and allows for risk.

In the light of the global Coronavirus pandemic (as reported elsewhere in this report), the Trustees of both County and Blackwell have conducted a preliminary review of the reserves policy and have agreed that, as an early estimate, unrestricted funds not committed or invested in tangible fixed assets should be in the region of £375,000.

The County Executive Committee recognises that the sum held in reserve will at times be increased due to the nature of its activities through Blackwell Adventure and significant events organised by the County where income is received in advance of the associated expenditure being incurred.

The reserves to be considered as part of the policy are the amount of unrestricted reserves which are freely available for use (i.e. those not invested in fixed assets). We include all unrestricted funds and designated funds. Designated funds are funds that the trustees have decided to designate separately. As the trustees could reverse the designation it is not considered to be a restricted fund.

The actual reserve figure is calculated using the first table in Note 17 to the accounts and at 31 December 2020 this amounted to £687,156 . It is the unrestricted column less the fixed assets shown in the top line. Capital and revenue projects are funded by setting aside appropriate amounts into Designated Funds accordingly.

The Trustees acknowledge there is a further reserves requirement and are planning suitable strategies.

Page 7

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and performance (continued)

g. Going concern

During the year the Group had to respond to the impact of the COVID-19 pandemic.

In terms of Blackwell Adventure, Government imposed restrictions to prevent the spread of the disease and to protect the NHS meant that it was not possible to offer and/or deliver the vast majority of our activities for large parts of the year although GCSE Climbing, Duke of Edinburgh Gold Expeditions and school activity days were supported in the limited periods of operation.

For County, events have been cancelled and deposits have been refunded where necessary. The County Shop has also been temporarily closed and hence income, along with associated costs, has dropped considerably for the year to 31 December 2020.

The Trustees have reviewed budgets and forecasts and after making appropriate enquires have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern accounting basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. At the time of approving this report the prospects of returning to a full range of charitable activity in the near future look very promising. For these reasons, the charity continues to adopt the going concern basis in preparing the financial statements.

Structure, governance and management

a. Constitution

- Organisational structure and decision making policies

The overall governing body of the Scout County is the County Scout Council. It normally meets once a year to Conduct the appropriate business at the Annual General Meeting. The County Executive Committee work in partnership with the County Commissioner to manage the work and assets of the County Association and act as the Trustees of the Scout Association County of Birmingham. The County Executive Committee is supported by a number of Sub-Committees. In addition, the day-to-day management and co-ordination of the County is carried out by the County Management Team.

All Committees and sub-committees undertake their work in accordance with the rules set down in Policy, Organization and Rules of The Scout Association, with majority voting to support the decision making process.

Governance

The County's governing documents are those of the Scout Association and the Constitution of The Scout Association County of Birmingham. The County's governing document of the Scout Association 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.

The County is a trust established under its rules which are common to all Scouts.

The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Page 8

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management (continued)

Management

The County is managed by the County Executive Committee, the 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.

The Committee consists of three independent representatives, Chair, Treasurer and Secretary together with the County Commissioner, County Youth Commissioner, nominated members, elected members and co-opted members. In addition there are a number of non-voting members (not trustees) representing the National Association together with the County Safety Co-ordinator, County Communication Manager and the Chairperson of Blackwell Adventure. The County Executive meets every four months.

All Members of the Executive Committee from January 2020 complete Mandatory Training ‘Essential Information for Executive, Safety, Safeguarding, GDPR, and Safety.

Committee' training within the first five months of joining the committee. On appointment all new trustees are subject to an enhanced DBS check, plus a briefing from the County Chairman on the work and responsibilities of a trustee and the Executive Committee.

This County Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointments and is responsible for:

b. Methods of appointment or election of Trustees

Trustees of the Scout County are recruited in accordance with the Policy, Organisation and Rules (POR) of the National Scout Association and operated within the work of the County Executive. This allows for the County Commissioner to nominate members of the Executive Committee, their number must not exceed that of elected members, between four and six members elected by the County Scout Council at the County Annual General Meeting and co-opted members for their relevant expertise which must not exceed the number of members who may be elected, plus the County Commissioner, County Chairman, County Treasurer, County Secretary,and County Youth Commissioner by virtue of their appointment.

Page 9

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management (continued)

c. Policies adopted for the induction and training of Trustees

On appointment, all new Trustees are subject to a DBS check, plus a briefing from the County Chairman on the work and responsibilities of the Executive Committee.

In addition, specialist training is provided within the overall training programme of the Association.

d. Pay policy for key management personnel

The trustees consider its key management personnel comprise the management team at Blackwell Adventure.

e. Relationship with wider network of charities

The Scout Association - County of Birmingham is a separate educational charity in its own right, whilst at the same time acting within the overall structure of the National Scout Association. This structure allows for the formation of Scout Counties, Scout Districts and Scout Groups. The Scout County is answerable to the National Association and is responsible for overseeing the work of individual Scout Districts and through them individual Scout Groups. The Association also has very close working relationships with Girl Guiding Birmingham.

f. Trustees' indemnities

The County Executive is covered by The Scout Association's public liability and trustee indemnity insurance policies. Trustee indemnity insurance covers Trustees in the event that they are held personally liable for the loss of charity assets or for making a decision which results in the charity sustaining a loss in financial terms. It does not cover acts which the trustee knew (or should reasonably have known) would constitute a breach of trust, so deliberate malfeasance would not be covered.

g. Relationship with subsidiaries

The Scout Association – County of Birmingham controls the subsidiary undertaking Blackwell Adventure.

Page 10

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and 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 Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Auditor

The auditor, Cooper Parry Group Limited, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees on 29 April 2021 and signed on their behalf by:

Mr David Allen

County Chairman

Page 11

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

Opinion

We have audited the financial statements of The Scout Association - County of Birmingham (the 'Parent Charity') and its subsidiaries (the 'Group') for the year ended 31 December 2020 which comprise the Consolidated statement of financial activities, the consolidated balance sheet, the charity balance sheet, the consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 12

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM (CONTINUED)

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the Parent Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the Parent Charity or to cease operations, or have no realistic alternative but to do so.

Page 13

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM (CONTINUED)

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 151 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our assessment focussed on key laws and regulations the Parent Charity has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Charities Act 2011, Charities (Protection and Social Investment) Act 2016, taxation legislation, data protection, anti-bribery and employment legislation.

We are not responsible for preventing irregularities. Our approach to detecting irregularities included, but was not limited to, the following:

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Page 14

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM (CONTINUED)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Cooper Parry Group Limited Chartered Accountants Statutory Auditor One Central Boulevard Blythe Valley Business Park Solihull West Midlands B90 8BG 29 April 2021

Cooper Parry Group Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 15

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure) before net
(losses)/gains on investments
Net (losses)/gains on investments
11
Net income
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
16		 Unrestricted
funds
2020
£
358,094
519,881
1,013
8,201
887,189
757,701
757,701
129,488
(11,718)
117,770
5,891
123,661
1,165,131
123,661
1,288,792		 Restricted
funds
2020
£
112,420
-
-
-
112,420
75,081
75,081
37,339
-
37,339
(5,891)
31,448
129,412
31,448
160,860		 Total
funds
2020
£
470,514
519,881
1,013
8,201
999,609
832,782
832,782
166,827
(11,718)
155,109
-
155,109
1,294,543
155,109
1,449,652		 Total
funds
2019
£
42,471
1,305,454
1,734
8,129
1,357,788
1,375,700
1,375,700
(17,912)
21,195
3,283
-
3,283
1,291,260
3,283
1,294,543

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

The notes on pages 20 to 40 form part of these financial statements.

Page 16

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Creditors: amounts falling due after more
than one year
15
Total net assets
Charity funds
Restricted funds
16
Unrestricted funds
16
Total funds		 10,884
15,837
621,234
647,955
(40,917)		 2020
£
601,636
286,812
888,448
607,038
(45,834)
1,449,652
160,860
1,288,792
1,449,652		 19,560
31,256
494,936
545,752
(142,590)		 2019
£
592,752
298,629
891,381
403,162
-
1,294,543
129,412
1,165,131
1,294,543

The financial statements were approved and authorised for issue by the Trustees on 29 April 2021 and signed on their behalf by:

Mr David Allen Mrs Linda Gurmin County Chairman County Treasurer

The notes on pages 20 to 40 form part of these financial statements.

Page 17

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CHARITY BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total net assets
Charity funds
Restricted funds
16
Unrestricted funds
16
Total funds		 -
4,832
373,832
378,664
(11,592)		 2020
£
280,685
286,812
567,497
367,072
934,569
73,043
861,526
934,569		 8,676
5,760
319,145
333,581
(29,204)		 2019
£
289,182
298,629
587,811
304,377
892,188
86,298
805,890
892,188

The financial statements were approved and authorised for issue by the Trustees on 29 April 2021 and signed on their behalf by:

Mr David Allen County Chairman

Mrs Linda Gurmin County Treasurer

The notes on pages 20 to 40 form part of these financial statements.

Page 18

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Cash flows from operating activities
Net cash used in operating activities
18
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Movement in cash held by investment manager
Net cash used in investing activities
Cash flows from financing activities
Cash inflows from borrowings
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
19		 2020
£
129,958
8,201
(64,360)
99
(56,060)
52,400
52,400
126,298
494,936
621,234		 2019
£
14,243
8,129
(88,975)
794
(80,052)
2,400
2,400
(63,409)
558,345
494,936

The notes on pages 20 to 40 form part of these financial statements

Page 19

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting policies

1.1 Basis of preparation of financial statements

The Scout Association – County of Birmingham is a registered Charity in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are to promote the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals, as responsible citizens and as members of their local, national and international communities.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in Sterling which is the functional currency of the charity.

The consolidated statement of financial activities (SOFA) and consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

The trustees have considered the impact of the COVID-19 pandemic on the finances of the Group and based on the level of reserves held and the forward projections (which include various elements of Government support such as furlough receipts, grant payments and a ‘bounce-back’ loan) and satisfied that no material uncertainties exist. Accordingly, the financial statements have been prepared on a going concern basis.

Page 20

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting policies (continued)

1.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Membership Subscription

Membership subscriptions are payable in advance for a year ending on 31 March. The amount for the year ended 31 December 2020 is shown in the Statement of Financial Activities.

Dividend Income

Dividends are accounted for on a receipts basis. Interest is accounted for on an accruals basis and includes all amounts earned up to 31 December 2020. Associated tax recoveries are included for all amounts shown as income.

Donations

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Rents Receivable

Rents are accounted for on an accruals basis.

Grants

The charity receives grants in respect of its charitable activities. Income from government and other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Other income

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Page 21

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting policies (continued)

1.4 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• Expenditure on charitable activities includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them; and

• Governance costs including those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters..

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 22

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting policies (continued)

1.6 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

No depreciation is provided on freehold land.

Gains or losses on the disposal of fixed assets held for charitable use are reflected in Income and Endowments shown in the Statement of Financial Activities.

1.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the consolidated statement of financial activities. The basis of fair value for quoted investments is equivalent to the market value, using the bid-price. Asset sales and purchases are recognised at the date of trade.

1.8 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

1.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 23

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting policies (continued)

1.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the consolidated statement of financial activities as a finance cost.

1.11 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.12 Operating leases

Rentals paid under operating leases are charged to the consolidated statement of financial activities on a straight line basis over the lease term.

1.13 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

1.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 24

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2. General information

The consolidated financial statements incorporate the results of the Scout Association – County of Birmingham and its subsidiary undertaking, Blackwell Adventure. The consolidated entity is referred to as ‘group'.

3. Income from donations and legacies

Unrestricted
funds
2020
£
Donations
1,749
Grants
243,168
Coronavirus Job Retention Scheme Grant
113,177
358,094
Total 2019
21,652		 Restricted
funds
2020
£
53,730
58,690
-
112,420
20,819		 Total
funds
2020
£
55,479
301,858
113,177
470,514
42,471		 Total
funds
2019
£
22,095
20,376
-
42,471

Included within donations and legacies is £113,177 (2019: £nil) in respect of claims made in respect of staff who were furloughed under the governments Coronavirus Job Retention Scheme. The associated cost of these employees is disclosed in staff costs in note 8.

4. Income from charitable activities

Unrestricted
funds
2020
£
Camp fees, lettings and other activities
235,280
County events
230,705
County shop
8,506
Subscriptions
45,390
Total 2020
519,881
Total 2019
1,305,454		 Total
funds
2020
£
235,280
230,705
8,506
45,390
519,881
1,305,454		 Total
funds
2019
£
934,303
291,407
34,659
45,085
1,305,454

In 2019 all income from charitable was allocated to unrestricted funds.

Page 25

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

5. Income from other trading activities

Unrestricted
funds
2020
£
Sundry income
1,013
Total 2019
1,734		 Total
funds
2020
£
1,013
1,734		 Total
funds
2019
£
1,734

In 2019 all income from other trading activity was allocated to unrestricted funds.

6. Investment income

Unrestricted
funds
2020
£
Investment income
8,201
Total 2019
8,129		 Total
funds
2020
£
8,201
8,129		 Total
funds
2019
£
8,129

In 2019 all investment income was allocated to unrestricted funds.

7. Expenditure - group

Expenditure on charitable activities
Total 2019		 Direct costs
2020
£
666,020
1,157,865		 Support
costs
2020
£
166,762
217,835		 Total
funds
2020
£
832,782
1,375,700		 Total
funds
2019
£
1,375,700

Of the above expenditure £757,701 (2019: £1,349,337) was allocated to unrestricted funds and £75,081 (2019: £26,363) was allocated to restricted funds.

Page 26

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

7. Expenditure - group (continued)

Analysis of direct costs

Staff costs
Activity costs
Catering costs
Depreciation
Other direct costs
Property maintenance
Rates and utilities
Activity and seasonal instructors
County shop
Activities, meetings and conferences
Online scout manager
Events expenditure
Website and communication costs
Donations
Rent
Total 2019		 Activities
2020
£
250,524
15,659
6,061
55,475
8,627
16,511
29,553
13,088
21,286
7,943
6,481
220,074
3,823
10,826
89
666,020
1,157,865		 Total
funds
2020
£
250,524
15,659
6,061
55,475
8,627
16,511
29,553
13,088
21,286
7,943
6,481
220,074
3,823
10,826
89
666,020
1,157,865		 Total
funds
2019
£
291,578
69,996
81,936
55,828
11,023
62,561
85,256
79,807
29,732
10,377
7,560
367,854
3,532
580
245
1,157,865

Page 27

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

7. Expenditure - group (continued)

Analysis of support costs

Staff costs
Insurance
Interest payable and bank charges
Legal, professional, accountancy and audit
Marketing and publicity
Motor and travel expenses
Office costs
Other support costs
Total 2019
8.
Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 Activities
2020
£
90,527
18,975
3,138
31,057
4,373
322
14,767
3,603
166,762
217,835		 Total
funds
2020
£
90,527
18,975
3,138
31,057
4,373
322
14,767
3,603
166,762
217,835
Group
2020
£
311,463
18,938
10,650
341,051		 Total
funds
2019
£
102,852
26,698
5,114
42,182
4,146
2,239
25,776
8,828
217,835
Group
2019
£
361,616
23,349
9,465
394,430

The average number of persons employed by the Charity during the year was as follows:

Operational (including seasonal staff)
Administration		 Group
2020
No.
13
2
15		 Group
2019
No.
23
2
25

Page 28

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

8. Staff costs (continued)

No employee received remuneration amounting to more than £60,000 in either year.

The trustees consider its key management personnel comprise the management team. The total employment benefits including employer pension contributions of the key management personnel were £124,219 (2019: £122,955).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2019 - £NIL).

During the year ended 31 December 2020, expenses totalling £1,290 were reimbursed or paid directly to 1 Trustee (2019 - £nil). The nature of the expenses related to bookkeeping fees and printing costs.

10. Tangible fixed assets

Group

Cost or valuation
At 1 January 2020
Additions
Disposals
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
On disposals
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019		 Land and
Buildings
£
814,512
64,360
-
878,872
285,817
42,086
-
327,903
550,969
528,695		 Fixtures and
fittings
£
513,726
-
(305,391)
208,335
455,718
10,747
(305,391)
161,074
47,261
58,008		 Office
equipment
£
6,964
-
-
6,964
6,964
-
-
6,964
-
-		 Other fixed
assets
£
77,352
-
-
77,352
71,303
2,643
-
73,946
3,406
6,049		 Total
£
1,412,554
64,360
(305,391)
1,171,523
819,802
55,476
(305,391)
569,887
601,636
592,752

Page 29

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

10. Tangible fixed assets (continued)

Charity

Cost or valuation
At 1 January 2020
Disposals
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
On disposals
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019		 Land and
Buildings
£
426,552
-
426,552
137,370
8,497
-
145,867
280,685
289,182		 Fixtures and
fittings
£
305,391
(305,391)
-
305,391
-
(305,391)
-
-
-		 Total
£
731,943
(305,391)
426,552
442,761
8,497
(305,391)
145,867
280,685
289,182

Page 30

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

11. Fixed asset investments

Group and Charity
Cost or valuation
At 1 January 2020
Revaluations
Transfers between classes
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019		 Listed
investments
£
298,629
(11,718)
(99)
286,812
286,812
298,629

The historical cost of these investments as at 31 December 2020 was £277,226 (2019: £277,226).

All the fixed asset investments are held in the UK and carried at fair value. Investments in equities and fixed interest securities are traded in quoted public markets. Holdings in common investment funds and unit trusts are at the bid price. The fair value for quoted investments in equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost.

12. Stocks

Group Group Charity Charity
2020 2019 2020 2019
£ £ £ £
Goods for resale 10,884 19,560 - 8,676

Page 31

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

13. Debtors

Due after more than one year
Other debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Group
2020
£
641
641
-
14,794
402
15,837		 Group
2019
£
2,641
2,641
9,590
3,231
15,794
31,256		 Charity
2020
£
641
641
-
3,789
402
4,832		 Charity
2019
£
2,641
2,641
-
3,119
-
5,760

14. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 Group
2020
£
4,166
4,631
5,870
2,841
23,409
40,917		 Group
2019
£
-
11,410
30,449
6,972
93,759
142,590		 Charity
2020
£
-
2,841
-
1,062
7,689
11,592		 Charity
2019
£
-
3,745
-
4,641
20,818
29,204

Included in trade creditors is £2,310 (2019: £3,581) of funds held by the charity on behalf of other scout groups.

Deferred income at 1 January 2020
Resources deferred during the year
Amounts released from previous periods		 Group
2020
£
77,101
6,902
(77,101)
6,902		 Group
2019
£
74,381
77,101
(74,381)
77,101

The income that has been deferred relates to deposits for future events.

Page 32

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

15. Creditors: Amounts falling due after more than one year

Group Group
2020 2019
£ £
Bank loans 45,834 -

Included within bank loans due within and after one year is £50,000 received from Barclays Bank UK plc in respect of a Bounce Bank loan. Interest on this loan is charged at 2.5% per annum with the UK government paying interest on the loan for the first 12 months. The term of the loan is 6 years with repayments commencing 13 months from the date of drawdown at a rate of £833.33 per month.

Page 33

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Statement of funds

Statement of funds - current year

Unrestricted
funds
Designated
funds
The Pikes Pool
Centre
Property
Development
Fund
Refunds due to
participants
General funds
General Funds
Total
Unrestricted
funds
Restricted
funds
Denis Vaughton
Pikes Pool
Development
Fund
Other donations
Mr J D Saville
Leddy Mayoral
Donation
(Pears Project)
SKE Foundation
Mr M C Below
Sustainability
project
Hardship Fund		 Balance at 1
January
2020
£
114,800
150,000
-
264,800
900,331
1,165,131
26,089
21,238
7,063
22,391
14,228
3,000
8,527
1,500
5,000		 Income
£
-
-
-
-
887,189
887,189
-
-
-
100
-
-
-
-
-		 Expenditure
£
(2,800)
-
-
(2,800)
(754,901)
(757,701)
(5,697)
(1,800)
-
(1,788)
-
(10,700)
-
(150)
(2,000)		 Transfers
in/out
£
-
-
57,729
57,729
(51,838)
5,891
-
-
(7,063)
(986)
(14,228)
7,700
(3,527)
-
-		 Gains/
(Losses)
£
-
-
-
-
(11,718)
(11,718)
-
-
-
-
-
-
-
-
-		 Balance at
31
December
2020
£
112,000
150,000
57,729
319,729
969,063
1,288,792
20,392
19,438
-
19,717
-
-
5,000
1,350
3,000

Page 34

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Statement of funds (continued)

Statement of funds - current year (continued)

Glamping Pod
Village
Pears Project
Local Authority
Grant
National Lottery
Community
Fund (RC
Midlands
Region)
Total of funds		 Balance at 1
January
2020
£
20,376
-
-
-
129,412
1,294,543		 Income
£
-
53,630
10,000
48,690
112,420
999,609		 Expenditure
£
(2,037)
(50,640)
(269)
-
(75,081)
(832,782)		 Transfers
in/out
£
-
12,213
-
-
(5,891)
-		 Gains/
(Losses)
£
-
-
-
-
-
(11,718)		 Balance at
31
December
2020
£
18,339
15,203
9,731
48,690
160,860
1,449,652

Page 35

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated
funds
The Pikes Pool
Centre
Property
Development
Fund
General funds
General Funds
Total
Unrestricted
funds
Restricted
funds
Denis Vaughton
Pikes Pool
Development
Fund
Other donations
Mr J D Saville
Leddy Mayoral
Donation
(Pears Project)
SKE Foundation
Mr M C Below
Sustainability
project
Hardship Fund		 Balance at
1 January
2019
£
117,600
150,000
267,600
914,080
1,181,680
31,786
25,688
7,063
23,488
5,055
10,000
5,000
1,500
-		 Income
£
-
-
-
1,316,593
1,316,593
-
-
-
7,000
10,292
-
3,527
-
-		 Expenditure
£
(2,800)
-
(2,800)
(1,346,537)
(1,349,337)
(5,697)
(4,450)
-
(8,097)
(1,119)
(7,000)
-
-
-		 Transfers
in/out
£
-
-
-
(5,000)
(5,000)
-
-
-
-
-
-
-
-
5,000		 Gains/
(Losses)
£
-
-
-
21,195
21,195
-
-
-
-
-
-
-
-
-		 Balance at
31
December
2019
£
114,800
150,000
264,800
900,331
1,165,131
26,089
21,238
7,063
22,391
14,228
3,000
8,527
1,500
5,000

Page 36

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Statement of funds (continued)

Statement of funds - prior year (continued)

Glamping Pod
Village
Total of funds		 Balance at
1 January
2019
£
-
109,580
1,291,260		 Income
£
20,376
41,195
1,357,788		 Expenditure
£
-
(26,363)
(1,375,700)		 Transfers
in/out
£
-
5,000
-		 Gains/
(Losses)
£
-
-
21,195		 Balance at
31
December
2019
£
20,376
129,412
1,294,543

Denis Vaughton - This balance will fund the future depreciation of a toilet block built at Pikes Pool.

Pikes Pool Development Fund - This balance will fund the future depreciation of the Rope Walk at Pikes Pool.

Other donations - To be used to meet the aims of The Scout Association.

Mr J D Saville - To be used as directed by J D Saville through the County Chair.

Leddy Mayoral Donation (Pears Project) - To be used to better the aims of hard to reach Scout groups in Birmingham as directed through the County Chair.

SKE Foundation - To be used towards the Big Idea.

Mr M C Below - To be used towards the National Scout and Guide Symphony Orchestra (NSGSO).

Sustainability Project - The funds have been utilised to insulate the walls in the "Mega Pod", part of the Glamping Pod village at Blackwell Court.

Hardship fund – This fund is to be used towards leaders uniform support.

Glamping Pod Village - National Lottery Community Fund money totalling approx £50k has been used to install 3 accesssible pods with associated paving and fixings.

Pears Project – this fund is to be used for group support across Birmingham.

Local Authority Grant – This fund relates to Covid-19 support funding received which will be utilised to assist the charity in delivering its charitable activities.

National Lottery Community Fund (RC Midlands Region) - National Lottery Community Fund money totalling approx £49k which will go towards the accessible pods project.

Page 37

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

17. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2020
£
Tangible fixed assets
601,636
Fixed asset investments
286,812
Debtors due after more than one year
641
Current assets
486,454
Creditors due within one year
(40,917)
Creditors due in more than one year
(45,834)
Total
1,288,792		 Restricted
funds
2020
£
-
-
-
160,860
-
-
160,860		 Total
funds
2020
£
601,636
286,812
641
647,314
(40,917)
(45,834)
1,449,652
Analysis of net assets between funds - prior period
Unrestricted
funds
2019
£
Tangible fixed assets
592,752
Fixed asset investments
298,629
Debtors due after more than one year
2,641
Current assets
413,699
Creditors due within one year
(142,590)
Total
1,165,131		 Restricted
funds
2019
£
-
-
-
129,412
-
129,412		 Total
funds
2019
£
592,752
298,629
2,641
543,111
(142,590)
1,294,543

Page 38

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

18. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net (loss)/gain on investments
Net cash provided by operating activities
19.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
20.
Analysis of changes in net debt
At 1
January
2020
£
Cash at bank and in hand
494,936
Debt due within 1 year
-
Debt due after 1 year
-
494,936		 Group
2020
£
155,109
55,476
(8,201)
8,676
14,089
(106,909)
11,718
129,958
Group
2020
£
621,234
621,234
Cash flows
£
126,298
(4,166)
(45,834)
76,298		 Group
2019
£
3,283
55,827
(8,129)
2,530
(19,799)
1,726
(21,195)
14,243
Group
2019
£
494,936
494,936
At 31
December
2020
£
621,234
(4,166)
(45,834)
571,234

Page 39

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

21. Capital commitments

Group Group
2020 2019
£ £
Contracted for but not provided in these financial statements
Acquisition of tangible fixed assets - 80,000

22. Pension commitments

The group operates a defined contribution pension plan for certain of its employees in addition to using the NEST scheme to fulfil its auto enrolment obligation. The amount recognised as an expense in the period was £10,650 (2019: £9,465).

23. Operating lease commitments

The Group and the Charity had no commitments under non-cancellable operating leases at 31 December 2020.

24. Related party transactions

Blackwell Adventure invoiced The Scout Association - County of Birmingham a total of £8,143 (2019: £32,102) during the year.

During the year Blackwell Adventure paid The Scout Association - County of Birmingham £NIL (2019: £6,000) being the rent in respect of the properties at Blackwell Court and Pikes Pool

Page 40