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2021-12-31-accounts

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Charity number: 524566

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 10
Independent auditor's report on the financial statements 11 - 14
Consolidated statement of financial activities 15
Consolidated balance sheet 16
Charity balance sheet 17
Consolidated statement of cash flows 18
Notes to the financial statements 19 - 39

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS AS AT 31 DECEMBER 2021

Charity registered
number 524566
Principal office 125 Whitecrest
Birmingham
B43 6EX
Independent auditor Cooper Parry Group Limited
Chartered Accountants
Statutory Auditor
Sky View
Argosy Road
East Midlands Airport
Castle Donington
Derby
DE742SA
Bankers HSBC Bank plc
130 New Street
Birmingham
B32 4JU
Lloyds Bank plc
25 Gresham Street
London
EC2V7HN
Investment Managers Charles Stanley & Company Limited
55 Calthorpe Road
Edgbaston
Birmingham
B15 1TH

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their annual report together with the audited financial statements of The Scout Association County of Birmingham for the year 1 January 2021 to 31 December 2021.

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)

Mark Rowe Gemma Dixon James Paddock Paul Gilmour Sarah Keenam

Committee Members that stood down at the AGM 2021

Lynn Whittaker Gerald Peel

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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.

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

In common with so many other aspects of our day to day lives, Scouting in Birmingham throughout 2021 continued to be dominated by the pandemic with the restrictions on our regular meetings and activities impacting how Groups, Districts and the County were able to deliver activity programmes, interact as leadership teams and support our young people. However, as the year progressed and with the easing of restrictions it’s been heartening to see us returning to ‘normal life’…or as normal as we’re able to at any rate!

As we continued to live with the pandemic last year, we had to make further difficult decisions regarding major activities we’d planned to run that were face to face and reluctantly cancelled BrumJam, the European Jamboree and the National Scout & Guide Orchestra which had all been postponed from 2020, in favour of focussing on delivering as wide a range of virtual events as possible which could be organised with a greater likelihood of being able to run. In cancelling such key events we had to manage a significant number of refunds to groups and individuals and we would like to call out the hard work put in from both our programme teams and Lynn Gurmin, our County Treasurer in managing these professionally and effectively, ensuring we were able to

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

minimise the financial impact to our young people and our leaders.

From an event perspective, our programme teams delivered a fabulous, innovative collection of activities across all of the sections supported by a County-wide ‘20 in 21’ challenge which saw Beavers, Cubs, Scouts and Explorers completing a number of varied challenges during the year to earn a bronze, silver or gold badge.

Despite the challenges that the pandemic presented, we still continued to see our young people achieving great things with 530 Chief Scouts Awards earned during the year, including 15 Oak Awards earned by our first Squirrel Dreys (our newest section for 4-6 year olds).

Since the pandemic’s restrictions have lifted from a Scouting perspective, I’m delighted to report that we’re seeing membership numbers starting to bounce back following the 25% reduction we reported in 2021. Our latest census, conducted at the end of January 2022, reported a 26% increase in our youth membership and 4% increase in the number of adult volunteers…a combined 19% improvement taking us to 4,823 young people and 1,936 adults – a total of 6,759 people, 804 down on our pre-pandemic numbers from 2020.

Within our census numbers we’re reporting for the first time 9 new Squirrel Dreys that we’ve opened within the County since their launch in September 2021. We’re seeing a fantastic response from parents signing their children up whenever we launch a new Drey and I’m confident that these numbers will continue to grow over the coming years, helping us develop improved outcomes for the 4 and 5 year olds joining the new section.

We reported last year the creation of our Places To Grow Together Project, aimed at developing Scounting across the County. We have a team of 5 Development Team Assistants led by a Project Co-ordinator, Tracey Hulston, who are working with all of our Districts to support existing groups in growing and adding to their sections as well as launching new groups in parts of the city in which we’re not well represented. The team’s focus last year was on helping sections bounce back from the pandemic and we’re now returning to our growth objective and are already seeing positive progress from the projects that they currently working on.

b. Financial review

County

The charity had total revenue of £144,172. The result for the year shows a deficit of £52,233 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 £133,000.

Blackwell Adventure

We are pleased to welcome Tony Spinks to the Board as Finance Director. Tony brings welcome expertise as an accountant who has experience in both the profession and in industry.

Customers returned to booking outdoor activities during May and in the blink of an eye our customer facing team were stretched to cover all the requests and calls for pent-up demand though only “day activities” were allowed – indeed there were only six residentials in the whole year. Bookings for residentials and day activities for 2022 have broken through all previous records with many regular and new customers being disappointed that our summer season capacity for 2022 is sold out.

Revenues from activities in the year are only 58% of 2019 revenues from equivalent activities. 2019 being chosen as the best year for comparison purposes.

Free reserves at the year-end are £231,000 (2020: £194,000)

The trustees and the senior management team devised an effective plan to reduce costs, look after customers

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

and staff while seeking all avenues for financial support.

The trustees are confident as Covid 19 restrictions recede 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.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021 this amounted to £585,540.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.

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.

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

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

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.

The Trustees revived the 2016 constitution a new updated constriction was adopted on 25 November 2021.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management (continued)

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.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management (continued)

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.

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 year 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

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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 16 May 2022 and signed on their behalf by:

Mr David Allen County Chairman

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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 2021 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).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards 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 been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

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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 Group and the parent charity's 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 (Accounts and Reports) Regulations 2008, 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.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

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 Sky View Argosy Road East Midlands Airport Castle Donington Derby DE74 2SA 10 June 2022

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

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Income from:
Donations and legacies
3
Charitableactivities
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Charitableactivities
7
Total expenditure
Net income/(expenditure) before net
gains/(losses) on investments
Net (losses)/gains on investments
11
Net income/(expenditure)
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
2021
£
266,992
595,355
309
7,749
870,405
794,146
794,146
76,259
12,978
89,237
(110,024)
(20,787)
1,288,792
(20,787)
1,268,005		 Restricted
funds
2021
£
116,729
42,531
-
-
159,260
178,031
178,031
(18,771)
-
(18,771)
110,024
91,253
160,860
91,253
252,113		 Total
funds
2021
£
383,721
637,886
309
7,749
1,029,665
972,177
972,177
57,488
12,978
70,466
-
70,466
1,449,652
70,466
1,520,118		 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

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

The notes on pages 19 to 39 form part of these financial statements.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2021

Fixed assets
Note
Tangibleassets
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
Restrictedfunds
16
Unrestricted funds
16
Total funds		 13,120
35,074
770,420
818,614
(241,623)		 2021
£
679,464
298,758
978,222
576,991
(35,096)
1,520,117
252,113
1,268,004
1,520,117		 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

The financial statements were approved and authorised for issue by the Trustees on 16 May 2022 and signed on their behalf by:

Mr David Allen Mrs Linda Gurmin County Chairman County Treasurer

The notes on pages 19 to 39 form part of these financial statements.

Page 16

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CHARITY BALANCE SHEET AS AT 31 DECEMBER 2021

Fixed assets
Note
Tangibleassets
10
Investments
11
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total net assets
Charity funds
Restrictedfunds
16
Unrestricted funds
16
Total funds		 1,917
323,909
325,826
(14,436)		 2021
£
272,188
298,758
570,946
311,390
882,336
126,443
755,893
882,336		 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

The financial statements were approved and authorised for issue by the Trustees on 16 May 2022 and signed on their behalf by:

Mr David Allen Mrs Linda Gurmin County Chairman County Treasurer

The notes on pages 19 to 39 form part of these financial statements.

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DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Proceeds from the sale of tangible fixed assets
Proceeds from sale of investments
Movement in cash held by investment manager
Net cash used in investing activities
Cash flows from financing activities
Cash inflows from new borrowing
Repayments of borrowing
Net cash (used in)/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		 2021
£
284,938
7,749
(139,629)
17,368
(16,336)
(130,848)
-
(4,904)
(4,904)
149,186
621,234
770,420		 2020
£
129,958
8,201
(64,360)
-
99
(56,060)
52,400
-
52,400
126,298
494,936
621,234

The notes on pages 19 to 39 form part of these financial statements

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DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

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.

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 2021 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 2021. 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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

1. Accounting policies (continued)

1.3 Income (continued)

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.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

1. Accounting policies (continued)

1.4 Expenditure (continued)

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.

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:

Land and Buildings - 2% - 10% straight line
Staff Accomodation - over 6 years on cost
Permanent equipment - over 10 years on cost
Short term equipment - over 3 years on cost
Equipment - over 4 years on cost
Fixtures and fittings - over 4 years on cost
Office equipment - over 4 years on cost
TentedVillage - over 6 years on cost
Motor vehicles - over 4 years on cost

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

1. Accounting policies (continued)

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.

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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

1. Accounting policies (continued)

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.

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

Donations
Grants
Coronavirus Job Retention Scheme Grant
Total 2020		 Unrestricted
funds
2021
£
2,307
207,499
57,186
266,992
358,094		 Restricted
funds
2021
£
100
116,629
-
116,729
112,420		 Total
funds
2021
£
2,407
324,128
57,186
383,721
470,514		 Total
funds
2020
£
55,479
301,858
113,177
470,514

Included within donations and legacies is £57,186 (2020: £113,177) 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.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

4. Income from charitable activities

Camp fees, lettings and other activities
Countyevents
Countyshop
Subscriptions
Total 2021
Total 2020		 Unrestricted
funds
2021
£
555,466
1,471
6,007
32,411
595,355
519,881		 Restricted
funds
2021
£
-
42,531
-
-
42,531
-		 Total
funds
2021
£
555,466
44,002
6,007
32,411
637,886
519,881		 Total
funds
2020
£
235,280
230,705
8,506
45,390
519,881

In 2020 all income from charitable activities was allocated to unrestricted funds.

5. Income from other trading activities

Sundryincome
Total 2020		 Unrestricted
funds
2021
£
309
1,013		 Total
funds
2021
£
309
1,013		 Total
funds
2020
£
1,013

In 2020 all income from other trading activity was allocated to unrestricted funds.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

6. Investment income

Investmentincome
Total 2020		 Unrestricted
funds
2021
£
7,749
8,201		 Total
funds
2021
£
7,749
8,201		 Total
funds
2020
£
8,201

In 2020 all investment income was allocated to unrestricted funds.

7. Expenditure - group

Expenditure on charitable activities
Total 2020		 Direct costs
2021
£
744,000
666,020		 Support
costs
2021
£
228,178
166,762		 Total
funds
2021
£
972,178
832,782		 Total
funds
2020
£
832,782

Of the above expenditure £794,146 (2020: £757,701) was allocated to unrestricted funds and £178,031 (2020: £75,081) was allocated to restricted funds.

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

7. Expenditure - group (continued)

Analysis of direct costs

Staff costs
Activity costs
Catering costs
Depreciation
Other direct costs
Propertymaintenance
Rates and utilities
Activity and seasonal instructors
Countyshop
Activities, meetings and conferences
Online scout manager
Events expenditure including refunds to customers
Website and communication costs
Donations
Rent
Total 2020		 Activities
2021
£
294,241
27,298
30,366
61,802
15,562
55,988
50,362
22,630
2,410
12,698
8,639
152,843
9,063
60
38
744,000
666,020		 Total
funds
2021
£
294,241
27,298
30,366
61,802
15,562
55,988
50,362
22,630
2,410
12,698
8,639
152,843
9,063
60
38
744,000
666,020		 Total
funds
2020
£
250,524
15,659
6,061
55,475
8,627
16,511
29,553
13,088
21,286
7,943
6,480
220,074
3,825
10,825
89
666,020

Total 2020

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DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

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 2020
8.
Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 Activities
2021
£
137,971
27,206
3,646
30,964
3,253
465
17,505
7,168
228,178
166,762		 Total
funds
2021
£
137,971
27,206
3,646
30,964
3,253
465
17,505
7,168
228,178
166,762
Group
2021
£
395,968
24,764
11,480
432,212		 Total
funds
2020
£
90,527
18,975
3,138
31,057
4,373
322
14,767
3,603
166,762
Group
2020
£
311,463
18,938
10,650
341,051

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

Operational (including seasonal staff)
Administration		 Group
2021
No.
21
2
23		 Group
2020
No.
13
2
15

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

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 £153,380 (2020: £124,219).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 December 2021, expenses totalling £1,200 were reimbursed or paid directly to 1 Trustee (2020 - £1,290 to 1 trustee). The nature of the expenses related to bookkeeping fees and printing costs.

10. Tangible fixed assets

Group

Cost or valuation
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020		 Land and
Buildings
£
878,872
97,259
976,131
327,903
49,569
377,472
598,659
550,969		 Fixtures and
fittings
£
208,335
17,009
225,344
161,074
10,601
171,675
53,669
47,261		 Office
equipment
£
6,964
7,095
14,059
6,964
-
6,964
7,095
-		 Other fixed
assets
£
77,352
18,266
95,618
73,946
1,631
75,577
20,041
3,406		 Total
£
1,171,523
139,629
1,311,152
569,887
61,801
631,688
679,464
601,636

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

10. Tangible fixed assets (continued)

Charity
Cost or valuation
At 1 January 2021
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
11.
Fixed asset investments
Group and Charity
Cost or valuation
At 1 January 2021
Disposals
Unrealised gain
Movement in cash
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020		 Land and
Buildings
£
426,552
426,552
145,867
8,497
154,364
272,188
280,685
Listed
investments
£
286,812
(17,368)
12,978
16,336
298,758
298,758
286,812

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

11. Fixed asset investments (continued)

The historical cost of these investments as at 31 December 2021 was £277,226 (2020: £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
2021 2020 2020
£ £ £
Goods for resale 13,120 10,884 -

13. Debtors

Due after more than one year
Other debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Group
2021
£
-
-
1,341
1,029
32,704
35,074		 Group
2020
£
641
641
-
14,794
402
15,837		 Charity
2021
£
-
-
-
1,029
888
1,917		 Charity
2020
£
641
641
-
3,789
402
4,832

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THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

14. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 Group
2021
£
10,000
23,633
42,498
8,594
156,898
241,623		 Group
2020
£
4,166
4,631
5,870
2,841
23,409
40,917		 Charity
2021
£
-
5,686
-
1,061
7,689
14,436		 Charity
2020
£
-
2,841
-
1,062
7,689
11,592

Included in trade creditors is £2,241 (2020: £2,310) of funds held by the charity on behalf of other scout groups.

Deferred income at 1 January 2021
Resources deferred during the year
Amounts released from previous periods		 Group
2021
£
6,902
138,004
(6,902)
138,004		 Group
2020
£
77,101
6,902
(77,101)
6,902

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

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

Group Group
2021 2020
£ £
Bank loans 35,096 45,834

Included within bank loans due within and after one year is £45,096 (2020: 50,0000 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 31

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

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
DenisVaughton
Pikes Pool
Development
Fund
Mr J D Saville
Mr M C Below
Sustainability
project
Hardship Fund
Worcester
LEADER fund
Pears Project		 Balance at 1
January
2021
£
319,729
20,392
19,438
19,717
5,000
1,350
3,000
18,339
15,203
112,000
150,000
57,729
969,063
1,288,792		 Income
£
-
-
-
100
-
-
-
-
18,000
-
-
-
870,404
870,404		 Expenditure
£
(2,800)
(5,697)
(1,800)
-
-
(150)
-
(2,037)
(25,788)
(2,800)
-
-
(791,346)
(794,146)		 Transfers
in/out
£
(57,729)
-
-
-
(5,000)
-
(3,000)
-
6,457
-
-
(57,729)
(52,295)
(110,024)		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
-
-
-
-
12,978
12,978		 Balance at
31
December
2021
£
259,200
14,695
17,638
19,817
-
1,200
-
16,302
13,872
109,200
150,000
-
1,008,804
1,268,004

Page 32

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

16. Statement of funds (continued)

Statement of funds - current year (continued)

LocalAuthority
Grant
NationalLottery
Community
Fund
SportsEngland
Back to Play
Funds
NationalLottery
Heritage Fund
BrumVenture
Kandersteg
Brumjam
NationalScout
& Guide
Symphony
Orchestra
Jamboree
Other restricted
funds
The Duke of
Edinburgh
Award
Scheme
Total of funds		 Balance at 1
January
2021
£
9,731
48,690
-
-
-
-
-
-
-
-
-
160,860
1,449,652		 Income
£
-
-
47,500
51,129
1,320
9,015
7,190
16,493
5,368
709
2,436
159,260
1,029,664		 Expenditure
£
-
(4,869)
(791)
(51,129)
(1,672)
(7,540)
(53,557)
(20,369)
(793)
-
(1,839)
(178,031)
(972,177)		 Transfers
in/out
£
-
-
-
-
2,394
10,671
63,405
14,408
18,982
1,044
663
110,024
-		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
-
-
-
-
12,978		 Balance at
31
December
2021
£
9,731
43,821
46,709
-
2,042
12,146
17,038
10,532
23,557
1,753
1,260
252,113
1,520,117

Page 33

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

16. Statement of funds (continued)

Statement of funds - prior 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
DenisVaughton
Pikes Pool
Development
Fund
Mr J D Saville
Mr M C Below
Sustainability
project
Hardship Fund
Worcester
LEADER fund
Pears Project		 Balance at
1 January
2020
£
264,800
26,089
21,238
7,063
22,391
14,228
3,000
8,527
1,500
114,800
150,000
-
900,331
1,165,131		 Income
£
-
-
-
-
100
-
-
-
-
-
-
-
887,189
887,189		 Expenditure
£
(2,800)
(5,697)
(1,800)
-
(1,788)
-
(10,700)
-
(150)
(2,800)
-
-
(754,901)
(757,701)		 Transfers
in/out
£
57,729
-
-
(7,063)
(986)
(14,228)
7,700
(3,527)
-
-
-
57,729
(51,838)
5,891		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
-
-
-
-
(11,718)
(11,718)		 Balance at
31
December
2020
£
319,729
20,392
19,438
-
19,717
-
-
5,000
1,350
112,000
150,000
57,729
969,063
1,288,792

Page 34

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

16. Statement of funds (continued)

Statement of funds - prior year (continued)

LocalAuthority
Grant
National Lottery
Community
Fund
Sports England
Back to Play
Funds
National Lottery
Heritage Fund
BrumVenture
Total of funds		 Balance at
1 January
2020
£
5,000
20,376
129,412
1,294,543
-
-
-		 Income
£
-
-
112,420
999,609
53,630
10,000
48,690		 Expenditure
£
(2,000)
(2,037)
(75,081)
(832,782)
(50,640)
(269)
-		 Transfers
in/out
£
-
-
(5,891)
-
12,213
-
-		 Gains/
(Losses)
£
-
-
-
(11,718)
-
-
-		 Balance at
31
December
2020
£
3,000
18,339
160,860
1,449,652
15,203
9,731
48,690

Page 35

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

16. Statement of funds (continued)

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

Pikes Pool Development Fund - This funds covers the depreciation on the Rope Wall and shower facilities funded by grants from The Scout Association County of Birmingham and High Adventure.

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 were spent in 2019 to insulate the walls in the "Mega Pod", part of the Glamping Pod village at Blackwell Court. The balance on this fund is being used to fund depreciation.

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

Worcestershire LEADER fund - £20,376 was received and spent in 2019 as part of the installation of accessible pods in the Glamping Village. The balance on this fund is used to fund depreciation..

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 - A grant of £48,690 was received to enable the extension of the Glamping pods at Blackwell Court. This was spent in 2020. The balance on this fund is used to fund depreciation.

Sport England Back to Play Funds - This grant was awarded to pay for a replacement roof at the Sports Hall. The legal ownership of the Sports Hall is held by the Scout Association County of Birmingham and so the grant was paid to them who then paid the monies to Blackwell Adventure. These funds were spent in 2021 and capitalised. This fund is used to fund depreciation

National Lottery Heritage Fund - This grant was awarded to fund missed maintenance due to the pandemic and also staffing costs during lockdown. This grant was fully spent in the year as an expense. There is no balance to carry forward into future years.

Other restricted funds comprises funds in respect of Bivouac, Cub Challenge Camp and The six summits where the balance to carry forward is £621, £423 and £709 respectively.

The following funds have been has been included as a restricted funds as agreed by the trustees as all monies received for the event will need to be returned should the event not take place in circumstances beyond the control of the event team, as per the terms and conditions for the event:

Page 36

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

16. Statement of funds (continued)

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Unrestricted
funds
2021
£
679,464
298,758
566,501
(241,623)
(35,096)
1,268,004		 Restricted
funds
2021
£
-
-
252,113
-
-
252,113		 Total
funds
2021
£
679,464
298,758
818,614
(241,623)
(35,096)
1,520,117

Analysis of net assets between funds - prior year

Unrestricted Restricted Total
funds funds funds
2020 2020 2020
£ £ £
Tangible fixed assets 601,636 - 601,636
Fixed asset investments 286,812 - 286,812
Debtors due after more than one year 641 - 641
Current assets 486,454 160,860 647,314
Creditors due within one year (40,917) - (40,917)
Creditors due in more than one year (45,834) - (45,834)
Total 1,288,792 160,860 1,449,652

Page 37

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

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

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciationcharges
Dividends, interests and rents from investments
Decrease/(increase) 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		 Group
2021
£
70,466
61,801
(7,749)
(2,236)
(19,237)
194,871
(12,978)
284,938
Group
2021
£
770,420
770,420		 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 at bank and in hand
Debt due within 1 year
Debt due after 1 year		 At 1
January
2021
£
621,234
(4,166)
(45,834)
571,234		 Cash flows
At31
December
2021
£
149,186
£
770,420
(5,834)
(10,000)
10,738
(35,096)
154,090
725,324

Page 38

DocuSign Envelope ID: 687AEAF4-686A-41BD-A084-3D2A1A4C12A1 Envelope ID: CBC42862-868F-4AE3-8439-EB9E07E9C50A

THE SCOUT ASSOCIATION - COUNTY OF BIRMINGHAM

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

21. 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 £11,480 (2020: £10,650).

22. Operating lease commitments

The Group and the Charity had no commitments under non-cancellable operating leases at 31 December 2021.

23. Related party transactions

Blackwell Adventure invoiced The Scout Association - County of Birmingham a total of £400 (2020: £8,143) during the year.

During the year Blackwell Adventure paid The Scout Association - County of Birmingham £NIL (2020: £NIL) being the rent in respect of the properties at Blackwell Court and Pikes Pool

Page 39