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2021-03-31-accounts

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY STATEMENT OF ACCOUNTS YEAR ENDED 31 MARCH 2021

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

CHARITY INFORMATION

Registered Office:

Independent Examiner:

Solicitors

177 Newton Road Great Barr Birmingham B43 6HN

M Cupitt FCCA Lancaster Clements Limited Certified Accountants Stanley House 27 Wellington Road Bilston Wolverhampton West Midlands WV14 6AH

Enoch Evans 6-9 Hatherton Road Walsall WS1 1XS

1

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

Note
INCOMING RESOURCES
Voluntary Income
Membership Subscriptions
2a
Donations
2b
Income from charitable activities
2c
Income from generating funds
Investment income
2d
Other
2e
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Cost of generating funds
Cost of charitable activities
3a
Governance
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES BEFORE
TRANSFERS
Transfer between funds
NET INCOMING RESOURCES BEFORE
OTHER RECOGNISED GAINS AND LOSSES
OTHER INCOME RESOURCES GAINS AND
LOSSES
Unrealised gains/(losses) on investment
assets
7
NET MOVEMENT IN FUNDS
Fund balances brought forward at
1 April 2020
FUND BALANCES CARRIED FORWARD AT
31 MARCH 2021		 Total
Total
Unrestricted
Restricted
Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
43,321
-
43,321
40,512
19,531
4,120
23,651
2,300
5,109
-
5,109
30,152
233
-
233
420
709
-
709
580
68,903
4,120
73,023
73,964
500
-
500
428
25,891
-
25,891
69,680
800
-
800
800
27,191
-
27,191
70,908
41,712
4,120
45,832
3,056
-
-
-
-
41,712
4,120
45,832
3,056
388
-
388
(1,141)
42,100
4,120
46,220
1,915
118,756
323,626
442,382
440,467
160,856
327,746
488,602
442,382

2

BALANCE SHEET
31 March 2021
2021 2420
Note t f t I
UNRESTRICTEDFUNDS
General fund 4 80,597 62,753
Designatedfunds 4 80,25S 56,003
To$56 118,?5-6
RESTRICTEDFUNDS 5 327,746 323,626
4sq"6ot MZ3U
Representedby:
FIXEDASSETS
Tangible assets 6 294,174 - 287,808
lnvestments 7 15,427 25,670
30[66it @
CURRENT ASSETS
Stocks I 2,356 2,863
Debtors 9 1,275 275
Balance at bank 10 273,247 186,222
2'?G{ 18-SJ6-0-
LessCREDITORS:amountsfalling
duewithinone)lear 11 97,877 60,456
NET CURRENTASSETS 179,001 128,904
488.602 @

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021

1 ACCOUNTING POLICIES

a Status

The County is a Registered Charity, No. 524648.

b Consolidation

The accounts do not consolidate West Mercia Scout County Limited, a company limited by shares, which is a wholly owned subsidiary of West Mercia Scout County. This is due to the Company being dormant for the period.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 Juley 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

d Tangible Fixed Assets

Provision for depreciating fixed assets held for use by the Charity is made at annual rates calculated to spread the costs (less anticipated residual disposal value) of each asset evenly over its expected useful life. The depreciation rates currently in use are at the following rates on costs:-

▪ Buildings 2%
▪ Office equipment 10%
▪ Training Team equipment 10%

All tangible fixed assets are used for charitable purposes.

Stocks of badges and books have been estimated at the lower of costs and net realisable value.

Dividends, interest and rents are credited as income when received.

4

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2021

1 ACCOUNTING POLICIES continued

In accordance with Financial Reporting Standard for Smaller Entities (effective January 2015) the County is not required to produce cashflow statements.

The County has designated certain funds for specific purposes but which are not legally separate funds.

i Restricted Funds

Restricted Funds are funds subject to specific trusts either declared by donor or through an appeal.

Donations, legacies and similar income resources are included in the year which they are receivable, which is when the Charity becomes entitled to the Resource. The value of services provided by volunteers has not been included.

k Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year for which they are received. Deferred income represents amounts for future periods and is released to incoming resources in the period for which it has been received.

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the categories of resources expended in the SOFA. The Charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. Governance costs include those costs associated with meeting the Constitutional and Statutory requirements of the Charity and include Independent Examination fees.

m Investments

Investments are included at market value at the year end. Any gains or loss on revaluation is taken to the Statement of Financial Activities.

5

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021

2

INCOMING RESOURCES

INCOMING RESOURCES
a Membership Subscriptions
Subscriptions
Less:
Paid to The Scout Association
Rebate to Districts
b Donations, Grants and Similar Income
Grants:
General
Donations:
Headquarters building and equipment fund
c Activities in Furtherance of The Charity's Objects
Training Fees
Other activity income
d Investment Income
Quoted investments
Short Term Investment Service
Building Society interest
Other deposit interest
e Activities for Generating Funds
Retail/mail order/e-bay sales		 2021
£
186,901
(141,104)
(2,476)
43,321
19,431
100
19,531
4,120
23,651
3,663
1,446
5,109
-
53
19
161
233
709		 2020
£
182,304
(139,260)
(2,532)
40,512
-
-
-
2,300
2,300
9,489
20,663
30,152
168
82
31
139
420
580

Of the total income of £73023 (2020: £73968) £68903 (2020: £71668) related to unrestricted funds and £4120 (2020: £2300) related to restricted funds.

3
RESOURCES EXTENDED
a Cost of Charitable
Activities
Training costs
Other activity costs
Development
b Support Costs
General overheads
Administrative costs		 Direct
Deprec-
Support
2021
2020
Costs
iation
Costs
Total
Total
£
£
£
£
£
181
1,004
1,185
12,998
2,172
7,400
15,134
24,706
56,682
-
-
-
-
-
2,353
8,404
15,134
25,891
69,680
Cost of
Generating
Other
Funds
Training
Activities
Total
Total
4,789
-
-
4,789
7,294
10,345
-
-
10,345
13,696
15,134
-
-
15,134
20,990

Support costs have been allocated across the different activities on the basis of specific costs.

Of the total expenditure of £27,191 (2020: £70,908) related to unrestricted funds and £Nil (2020: £Nil) related to restricted funds.

6

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

NOTES TO THE ACCOUNTS

4
UNRESTRICTED FUNDS
Designated funds
Training team
Badge Secretary
World Jamboree Unit
Scouting activities
support fund
Section activities fund
Development
Explorer Explosion fund
Cub Gibraltar fund
Archery fund
Recovery Fund
General Fund		 YEAR ENDED 31 MARCH 2021
Expendi-
Transfers/
B/F
Income
ture
revaluations
C/F
£
£
£
£
£
19,623
3,663
1,185
-
22,101
12,729
848
500
-
13,077
-
-
-
1,500
1,500
0
10,105
-
-
-
10,105
4,067
-
-
-
4,067
909
-
-
-
909
124
1,219
720
-
623
8,000
-
-
-
8,000
446
-
-
-
446
-
-
-
19,431
19,431
56,003
5,730
2,405
20,931
80,259
62,753
63,961
24,786
(20,931)
80,597
118,756
69,691
27,191
-
160,856		 YEAR ENDED 31 MARCH 2021
Expendi-
Transfers/
B/F
Income
ture
revaluations
C/F
£
£
£
£
£
19,623
3,663
1,185
-
22,101
12,729
848
500
-
13,077
-
-
-
1,500
1,500
0
10,105
-
-
-
10,105
4,067
-
-
-
4,067
909
-
-
-
909
124
1,219
720
-
623
8,000
-
-
-
8,000
446
-
-
-
446
-
-
-
19,431
19,431
56,003
5,730
2,405
20,931
80,259
62,753
63,961
24,786
(20,931)
80,597
118,756
69,691
27,191
-
160,856
56,003
5,730
2,405
20,931
80,259
62,753
63,961
24,786
(20,931)
80,597
118,756
69,691
27,191
-
160,856

The above funds have been set aside by the County Executive to be used for their particular purpose.

5

RESTRICTED FUNDS
Headquarters building and
equipment fund		 1 April
Movement
31 March
2020
Incoming
Outgoing
Transfer
2020
£
£
£
£
£
323,626
4,120
-
-
327,746

The Headquarters Building and Equipment Fund is set aside to show the amount invested in tangible fixed assets as this is not available to be used for revenue expenditure.

6

TANGIBLE FIXED ASSETS
COST
At 1 April 2020
Additions
Disposals
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for the year
Eliminated on disposals
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020		 Training
Land and
Office
team
buildings
equipment
equipment
Total
£
£
£
£
344,378
32,918
23,747
401,043
14,770
-
-
14,770
-
-
-
-
359,148
32,918
23,747
415,813
64,486
27,416
21,333
113,235
6,571
829
1,004
8,404
-
-
-
-
71,057
28,245
22,337
121,639
288,091
4,673
1,410
294,174
279,892
5,502
2,414
287,808

7

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021
7
FIXED ASSETS INVESTMENTS
Quoted Investments
Market value at 1 April 2020
Increase/(Decrease) in market value
Market value at 31 March 2021
Historical cost at 31 March 2021 £2,150
(2020: £2,150)
Unquoted Investments
Scout Association investment
Tipton & Coseley Building Society
Total investments at market value at 31 March 2021
8
STOCKS
Badges (estimated)
Books
9
DEBTORS
Prepayments
Sundry debtors
10
BALANCE AT BANK
Yorkshire Current Bank
Training Team Current Account
Barclays Prime Account
Cater Allen Private Bank
Barclays WJ Account
11
CREDITORS: amounts falling due within one year
Accrued expenses
Deposits		 2021
£
1,287
388
1,675
3,536
10,216
13,752
15,427
2,100
256
2,356
1,275
-
1,275
116,395
20,692
71,627
63,656
877
273,247
897
96,980
97,877		 2020
£
2,428
(1,141)
1,287
14,186
10,197
24,383
25,670
2,600
263
2,863
275
-
275
78,743
17,210
60,129
29,263
877
186,222
1,580
58,876
60,456

8

THE SCOUT ASSOCIATION WEST MERCIA SCOUT COUNTY

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021

12
ANALYSIS OF NET ASSETS BY FUND
Tangible fixed assets
Investments
Current assets
Less: Current liabilities
13
EMPLOYEES REMUNERATION
Total remuneration for the year
Salary
Social Security costs
Pension Contributions
The average number of paid staff for the year
14
TRUSTEES' REMUNERATION AND EXPENSES
Remuneration paid to trustees
Expenses paid to trustees for travelling expenses
Number of trustees reimbursed
15
INDEPENDENT EXAMINERS REMUNERATION
Fees		 Un-
Restricted
Funds
£
-
11,891
246,842
(97,877)		 Restricted
Funds
£
294,174
3,536
30,036
-		 Total
£
294,174
15,427
276,878
(97,877)
160,856 327,746 488,602
2021
£
-
-
-
-
Number
0
£
-
269
Number
4
2021
£
800		 2020
£
-
-
-
-
Number
0
£
-
2,341
Number
6
2020
£
800

9

INDEPENDENT EXAMINER'S REPORT THE SCOUT ASSOCiATION WEST MERCIA SCOUT COUNTY I report on th8 accounts of The Scout Association of West Mer¢ia Scout County for the year ended 31 Ma￿h 2021, which are Set OLrt on page5 2 to 9. RESPECTIVE RESPONSIBILITIES OF TRUSTEESAND EXAAIINER The Charrty's trustees are r8sPOn5ible for the proparation of th8 accounts. The Charity'8 trustees consider that an audit 18 not requlred for th1$ yÈar under Sectson 144121 of the Charities Acl 2011 (the 2011 Act) and that an IndÈpend8nt examination l¥ rgquired. It is my responsibility tts- examino the accounts under Section 145 of the 2011 Act follow the procedures laid down in the General Dlre¢tions glven by the charlty Commlsslon under Sectlon 145ISllbl of the 2011 Act and $tat• whethei particular matt8rs havg come to my attention. BASIS QF INDEPENDENTEXAMINERS REPORY My examination was CaTrigd out in accordance with the General Dlrectlon8 given by thg Charity ommission. An examinauon Includes a revlew of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also Sn¢lude$ consid8ration of any unusual items or disc108ures in the accounts and 8eeking explanations from you as trustees concerning any such matters. The procedures undÈrtak8n do not provide all the evldence that would be required in an audit and consequently no opinion Is given as to whether thg accounts prg$¢nt a 'true and fair vl•w' and the report 15 limit•d tc* those mattss set out in the $tst•m¢nt below. INDEPENDENfEXAMINER S STA TEMENT In ¢onnection with my examinatlon. no matter has comg to my attentlon.. which give me reasonable cause to believe that, In ony mat&rlal r88P8Ct, the requirements: to keep accounling rg¢ords in accordance with Sgction 130 of the 2011 Act and to prepare accounts which accord with the accounting records and to ¢omply with the accounting requirements ol the 2011 A¢t have not boon met. or to whith. In my opinion, attention $hould be drawn in order to enable a proper und&r8tanding of accounts to b8 reached. Lan¢a6ter Clements Limi18d C8rtified Accountants Stanley House 27 Wellington Road Bilsto olverhampton West Midlands IAV14 6AH Mark Cupltt FCCA Dlrector Lancaster Clernents Limitod 10

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name : West Mercia County Scout Council

Registered charity number : 524648

Correspondent contact and address :

County Secretary c/o County Learning & Development Centre East Park Way Eastfield Wolverhampton West Midlands WV1 2DN

Trustees (Members of the County Executive Committee)

Ex Officio

an Skidmore County Chairman Mark Bache County Commissioner Alistair Head County Youth Commissioner Rob Bailey County Treasurer Brian Davies County Secretary

Nominated by the County Commissioner

Lynn Richardson Dennis Evans MBE John Porter Neal Quinton

Elected members

Frazer Pearson Christine McKechnie, Martin Homer Esmond Jones

Appointment of Trustees

The Trustees are appointed by West Mercia County Scout Council in accordance with Policy, Organisation and Rules (P.O.R.) of The Scout Association.

STRUCTURE, GOVERNANCE AND MANAGEMENT

West Mercia County Scout Council is the electoral body that supports Scouting in the 4 Metropolitan and City Councils of Dudley, Sandwell, Walsall, Wolverhampton and parts of South Staffordshire and Worcestershire. It is the body to which the County Executive Committee is accountable. The role of the County Executive Committee is to support the County Commissioner in meeting the responsibilities of the appointment and to provide support for the ten Scout Districts and the Scout Network in the County.

Type of governing document

The West Mercia County Scout Council’s (“The County”) governing documents are those of The Scout Association. The documents consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Scout Association and The Policy, Organisation and Rules (P.O.R.) of The Scout Association.

How the charity is constituted

The County is a trust established under The Scout Association rules which are common to the Scout Movement.

OBJECTIVES

As part of the Scout Association West Mercia Scout County follows the Fundamental Principles within chapter 1 of Policy Organisation and Rules as its core objectives

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:

Leader Training

The Scout County is responsible for the organisation and delivery of ongoing leader training in accordance with the guidelines of the Scout Association. This ensures that all activities run by Volunteer Leaders are conducted in such a way to ensure the safety of members. To ensure the quality of training a team of experienced leaders are appointed to carry out this important aspect of the counties function.

Activities

In accordance with the purpose of the Scout Association West Mercia Scout County provides challenging and fun activities that engages and supports young people in their personal development, empowering them to make a positive contribution to society. These events constitute camps, visits and activities as well as International Trips and Jamoree’s. These Activities are for all sections of the Movement within the Scout County.

Public Benefit

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

Risk Review

The County Executive Committee and the leadership team under the direct control of the County Commissioner conducts an on-going review of the risks that members of the Association in West Mercia might be exposed to and systems have been established to mitigate those risks. Risks are minimised by the implementation of procedures for authorisation on all projects undertaken by members and these procedures are periodically reviewed to ensure that they continue to meet the needs of Scouting in West Mercia.

The County Executive follows, without question, the policies issued by The Scout Association in relation to the safe operation and administration of all activities involving its youth and adult members in accordance with P.O.R.

The County Executive keeps under review all insured risks and the policies maintained by the County Treasurer to ensure that all insurable risks are adequately covered.

FINANCIAL REVIEW

Reserves Policy

The accounting practices of the County Executive Committee require that a quarterly review be conducted on the variable financial risks associated with each income stream – this being different for each income stream – and to examine the risks associated with projected expenditure for each of these income streams.

This review is conducted on a regular and on-going process by the County Executive Committee on the recommendations of the Finance Sub-Committee. The Reserve Policy of the County Executive Committee requires that there be sufficient reserves to cover a minimum 12 months expenditure.

Investment policy

The operational funds of the County Scout Council are held in bank accounts and deposits, some British Telecom Shares are held. These are under constant review to ensure we maximise the return on all accounts and the Executive is open to consider all other investment plans as they arise.

Other financial review details

The main source of income for the day to day operation of the County Scout Council is a subscription paid by individual members. Grant aid is applied for to reduce the subscription where possible.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE ACCOUNTS

The purpose of this statement is to distinguish the Trustees’ responsibilities for the accounts from those of the independent examiners as stated in their report.

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting practice (United Kingdom Accounting Standards).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the

Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of error, fraud and other irregularities.

DECLARATION

The Trustees declare that they have approved the Trustees’ report and statement above.

Signed for and on behalf of the Trustees,

Ian Skidmore County Chairman

Rob Bailey County Treasurer