## **HUMBERSIDE COUNTY SCOUT COUNCIL FINANCIAL STATEMENTS**
## **31 MARCH 2022**
**Charity Number 524674**
## **FAWLEY JUDGE & EASTON**
Chartered Certified Accountants 1 Parliament Street Hull HU1 2AS
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
|**CONTENTS**|**PAGE**|
|---|---|
|General Committee Report|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of Financial Activities|**5**|
|Balance Sheet|**6**|
|Notes to the financial statements|**7**|
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **TRUSTEES’ REPORT**
## **YEAR ENDED 31 MARCH 2022**
The trustees present their report and the financial statements of the charity for the year ended 31 March 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Charity Title: Humberside County Scout Council Charity Number: 524674 Charity Correspondent:
Mark Turner, County Treasurer, Raywell Park, Riplingham Road, Raywell, East Yorkshire, HU16 5YL.
Trustees (Members of the County Executive Committee)
_Ex officio:_ Gary McCune (County Commissioner), Ian Birkinshaw (Chairman), Tony Lyon (Vice Chair and Interim Secretary) Mark Turner (Treasurer), Harvey Marritt (County Youth Commissioner). _Nominated by the County Commissioner:_ Alan Hayward, Linda Thelwell, Chris Halliday. _Elected by the County Scout Council:_ Sheenagh Austin, Rachel Breedon, Steve Brownless (appointed September 2021), Matthew Longden (appointed September 2021).
_Co-opted:_ Chris Green, Charlotte Winter, Daniel Teal (December 2021).
**Independent Examiner:** S Woolias 1 Parliament Street Hull HU1 2AS **Bankers:** Unity Trust Bank plc 9 Brindley Place Birmingham B1 2HB
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Humberside County Scout Council is the electoral body that supports Scouting in the Scout County of Humberside. 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 their appointment and to provide support for the Districts and Scout Network in the County.
The Council’s governing documents are those of the Scout Association. They consist of a Royal Charter which in turn gives authority to the by-laws of the Association and the Policy Organisation and Rules of the Scout Association.
The Council is a trust established under its rules which are common to all Scouts.
The Council is managed by the Executive Committee, the members of which are the Charity Trustees. As Charity Trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and submitting returns to the Charity Commissioner, as appropriate.
Membership of the Council is governed by the Policy, Organisation and Rules of The Scout Association.
The Council exists to support Districts and Scout Groups within the Humberside Area.
The Council have complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance as published by the Charities Commission. The public benefit criterion was met under both advancement of education and the advancement of citizenship or community development headings.
1
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **TRUSTEES’ REPORT (Continued)**
## **YEAR ENDED 31 MARCH 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)**
Two key principles that demonstrate that scouting aims are for public benefit are: -
- 1 (a) Through the scout method young people develop towards their full potential.
- (b) The clear link between the benefits for young people and the purpose of scouting.
- (c) The safety of young people is taken very seriously and the benefits far outweigh the risks.
- 2 (a) The aim of scouting refers to young people and the beneficiaries are aged between 6 and 25.
- (b) Full scouting membership is restricted to young people who are willing to make the scout promise.
- (c) The Association does not exclude those in poverty from its benefits. The Association does charge a subscription to its youth members. However the benefits of scouting are not restricted by the ability to pay.
- (d) Any private benefits from scouting are incidental other than to those as a beneficiary.
## **OBJECTIVES AND ACTIVITIES**
The purpose of the Council is to contribute to the development of young people in achieving their full physical, intellectual, social and spiritual potentials, as individuals and as responsible citizens. This is done through a variety of activities in partnership with adults such as learning by doing, taking part in activities outdoors, taking responsibility for their own actions, sharing in prayer and worship and making and living at their Scout Promise.
## **ACHIEVEMENTS AND PERFORMANCE**
See accompanying _Reports_ booklet.
## **FINANCIAL REVIEW**
The Charity receives income from membership subscriptions, Raywell Park bookings, gifts, donations, grants and interest from its various investments. During the year under review, £69,770 has been spent on assets and improvements to Raywell Park (2021 - £5,372).
## **RESERVES POLICY**
The County Executive has a policy of maintaining reserves at a level between six to twelve months of resources expended. Reserves are measured as Net Current Assets and resources expended is represented by a normalised year of costs estimated at £90,000 (average level of expenditure in recent years after deducting depreciation and costs relating to activities for which income is collected before costs are committed). The Net Current Assets at the year-end of £63,884 represents circa eight to nine months of resources expended and therefore the County Executive is operating within policy at the balance sheet date.
During the year under review the income in respect of unrestricted funds amounted to £117,917 (2021 - £84,772) which is used to finance direct charitable expenditure and other indirect expenditure amounting to £117,760 (2021 - £91,578).
2
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **TRUSTEES’ REPORT (Continued)**
## **YEAR ENDED 31 MARCH 2022**
## **RESERVES POLICY (Continued)**
The impact of the COVID 19 pandemic continued into the financial year. However, there was a safe return to face to face Scouting activity for the majority of the financial year and the Raywell Park site was re-opened to customers with some restrictions. Precautions have continued to be taken to protect our volunteers visiting sites, and normal levels of governance have been maintained. The trustees continue to monitor the impact of the situation on the charity’s reserves.
As a result of the COVID 19 pandemic and more general economic uncertainties including cost of living and energy price rises, we have and will continue to take reasonable steps as follows:
- Actively managing Raywell site running costs and limiting expenditure where possible. Work continues with our professional fundraiser to identify external funds which we can use to continue our maintenance and development programmes;
- Continued to closely monitor the reserves levels, and as noted in the Reserves Policy, at the balance sheet date and beyond we hold reserves which represent circa eight months of expenditure levels assuming no income is received.
The Trustees will continue to monitor the effects and continue to work in the best interests of the charity.
## **TRUSTEES’ RESPONSIBILITIES**
The charity's trustees are responsible for preparing the annual 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 and Wales requires the Council to prepare financial statements for each financial year which 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 these financial statements, the general committee are required to: -
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Council are responsible for keeping proper accounting records that 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 Council are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Council
I Birkinshaw
Chairman 18 September 2022
3
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HUMBERSIDE COUNTY SCOUT COUNCIL**
## **YEAR ENDED 31 MARCH 2022**
I report on the accounts of the charity for the year ended 31 March 2022 set out on pages 5 to 11.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b)of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view' and the report is limited to those matters set out below.
## **INDEPENDENT EXAMINER'S STATEMENT**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:
- proper accounting records are kept in accordance with section 145(5)(b) of the 2011 Act; and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S Woolias. FCCA Independent Examiner Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull HU1 2AS
18 September 2022
4
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 MARCH 2022**
|||Unrestricted|Total|Total|
|---|---|---|---|---|
||Notes|Funds|Funds|Funds|
|||2022|2022|2021|
|||£|£|£|
|**INCOMING AND ENDOWMENTS**|**FROM**||||
|Donations and legacies|2|36,891|36,891|64,341|
|Charitable activities|3|30,787|30,787|2,655|
|Investment and other income||8|8|55|
|Other income|4|50,231|50,231|17,721|
|||---------|---------|----------|
|**TOTAL INCOME**||117,917|117,917|84,772|
|||---------|---------|----------|
|**EXPENDITURE ON**|||||
|Charitable costs|5|115,760|115,760|88,978|
|Other|6|2,000|2,000|2,600|
|||---------|---------|---------|
|**TOTAL EXPENDITURE**||117,760|117,760|91,578|
|||---------|---------|---------|
|**NET INOME / (EXPENDITURE)**||157|157|(6,806)|
|**TRANSFERS BETWEEN FUNDS**||-|-|-|
|||---------|---------|---------|
|**NET MOVEMENT IN FUNDS**||157|157|(6,806)|
|**RECONCILIATION OF FUNDS**|||||
|**TOTAL FUNDS BROUGHT FORWARD**||286,927|286,927|293,733|
|||----------|-----------|-----------|
|**TOTAL FUNDS CARRIED FORWARD**||£287,084|£287,084|£286,927|
|||======|=======|=======|
The notes on pages 7 to 11 form part of these financial statements
5
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **BALANCE SHEET**
## **YEAR ENDED 31 MARCH 2022**
||Notes||2022||2021|
|---|---|---|---|---|---|
||||£||£|
|**Fixed assets**||||||
|Tangible assets|10||262,035||218,643|
|**Current Assets**||||||
|Stock||1,400||1,318||
|Debtors|11|211||22,298||
|Cash at bank and in hand||110,812||105,197||
|||---------||--------||
|||112,423||128,813||
|**Current liabilities**|12|(48,539)||(60,529)||
|||--------||---------||
|**Net current assets**|||63,884||68,284|
||||---------||---------|
|**Long term liabilities**|13|(38,835)|||-|
|||--------|||--------|
|**Net Assets**|14||£287,084||£286,927|
||||======||======|
|**Represented by: -**||||||
|**Unrestricted funds**||||||
|General fund|15||287,084||286,927|
||||-----------||-----------|
||||£287,084||£286,927|
||||=======||=======|
Approved by the Council on 18 September 2022 and signed on its behalf by
I Birkinshaw Chairman M Turner Treasurer
The notes on pages 7 to 11 form part of these financial statements
6
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
## **1 Accounting Policies**
- (a) Basis of Accounting
- 1) These accounts have been prepared under the historical cost convention, the Charities Act 2011 and in accordance with the recommendations of the Statement of Recommended Practice Accounting and Reporting by Charities.
- 2) These accounts have been prepared on the accruals basis and include income and expenditure as it is earned or incurred other than donations which are accounted for as they are received.
- (b) Fixed Assets are included in the accounts at historical cost and are to be depreciated at rates estimated to write off the relevant assets over their expected useful lives. The cost of minor additions or those below £500 are not capitalised.
The rates per annum are: -
Buildings 2%, 5% and 10% of cost Sewerage Plant 5% of cost Furniture and Equipment 10%, 15% and 20% of cost Motor Vehicles 20% of cost
- (c) Stock is valued on a basis consistent with previous years at the lower cost and net realisable value.
- (d) Grants are received for specific expenditure purposes against current costs and for improvement of the Council’s facilities. Against Capital Investment, the grant is not used to reduce the cost of the asset but credited to income, except in a situation where the project has not yet commenced, the grant is carried forward to the following year.
- (e) Donations can be both general and specific and are treated as income in the year in which they are received unless, as with specific grants, no expenditure has occurred in the year when the donation is carried forward to the following year.
- (f) Funds
General funds represent the funds of the Council that are not subject to any restrictions regarding use and are available for application on the general purposes of the Council.
Funds designated for a particular purpose by the Council are also unrestricted.
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
7
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
## 2. **Donations and Grants**
|3.|Unrestricted
2022
2021
Total
Total
£
£
£
Donations and Grants:
BP Foundation
-
-
3,640
Sport England Community Emergency Fund
-
-
7,176
Government Youth Covid 19 Support Fund
-
-
22,138
ERYC Covid 19 grants and reliefs
20,667
20,667
19,430
Hull & East Riding Charitable Trust (windows)
-
-
6,400
The Robert Hall ITO
3,000
3,000
-
TSA Charity Legacy
2,500
2,500
-
Persimmon
1,000
1,000
-
Ann Watsons Trust
1,000
1,000
-
Other
5,666
5,666
5,557
Grant Amortisation – Department of Digital, Culture,
Media and Sport (‘DCMS’) and Kayak Grants
3,058
3,058
-
--------
--------
---------
36,891
£36,891
£64,341
=====
=====
======
**Incoming Resources from Activities to Further the Charity’s Objects**
Unrestricted
2022
2021
Total
Total
£
£
£
Raywell Park
25,850
25,850
105
County section events
4,792
4,792
2,460
Communication Team
145
145
90
--------
---------
---------
30,787
£30,787
£2,655
=====
======
======|
|---|---|
County section events incorporate income for scouting events which are not run on an annual basis.
## 4. **Other Income**
|**Other Income**|||
|---|---|---|
||2022|2021|
||£|£|
|Membership Subscriptions receivable|164,508|128,673|
|Amounts payable to Headquarters|(139,277)|(110,952)|
||---------|---------|
||25,231|17,721|
|Insurance Claim – Covid 19 impact|25,000|-|
||---------|---------|
||50,231|17,721|
||======|======|
8
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
5. **Charitable Costs**
|**Charitable Costs**||||||
|---|---|---|---|---|---|
||||Support and|2022|2021|
||Employment|Premises|other costs|Total|Total|
|||||£|£|
|Raywell Park|-|11,775|57,792|69,567|64,891|
|County Office|-|-|42,995|42,995|23,791|
|Training Team|-|-|3,198|3,198|296|
||---|----------|----------|-----------|----------|
||£-|£11,775|£103,985|£115,760|£88,978|
||==|======|======|======|======|
|2021|£-|£6,367|£82,611|||
||==|======|======|||
## 6. **Net Incoming Resources for the Year**
|7.|2022
£
This is stated after charging:
Depreciation
26,378
Accountancy fees (including VAT)
2,000
=====
**Staff Costs and Numbers**
2022
£
Staff costs were as follows:
Salaries and wages
£-
==|2021
£
20,386
2,600
=====
2021
£
£-
==|
|---|---|---|
The average number of employees during the year, calculated on the basis of full time equivalents was nil (2021 – nil). No employee received emoluments of more than £60,000 during the year (2021: nil).
## 8. **Council Remuneration and Expenses**
No members of the Council received any remuneration during the year under review.
Reimbursement of expenses incurred, by the County Commissioners and Executive Committee members in their roles as Trustees and other appointments within the Council, during the year amounted to £1,475 (2021: £4,743).
## 9. **Taxation**
As a charity, Humberside County Scout Council is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
9
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
## 10. **Tangible Fixed Assets**
|**Tangible Fixed Assets**|||||
|---|---|---|---|---|
||Freehold||||
||Land &|Fixtures &|Motor|Total|
||Buildings|Equipment|Vehicles||
||£|£|£|£|
|Cost|||||
|At 1 April 2021|446,871|97,486|15,065|559,422|
|Additions in the year|38,520|31,250|-|69,770|
|Disposals in the year|-|-|-|-|
||----------|--------|-------|----------|
|At 31 March 2022|485,391|128,736|15,065|629,192|
||----------|--------|-------|-----------|
|Depreciation|||||
|At 1 April 2021|239,759|88,655|12,365|340,779|
|Provided for in the year|16,149|9,329|900|26,378|
|Eliminated on disposals|-|-|-|-|
||----------|--------|-------|----------|
|At 31 March 2022|255,908|97,984|13,265|367,157|
||----------|--------|-------|----------|
|Net book value|||||
|At 31 March 2022|229,483|30,752|1,800|£262,035|
||=====|=====|====|======|
|At 31 March 2021|207,112|8,831|2,700|£218,643|
||=====|=====|====|======|
Within Freehold Land & Buildings and Fixtures & Equipment there is spend of £39,550 relating to developments to Raywell Park for which a direct grant was received from the Department of Digital, Culture, Media and Sport (‘DCMS’) for the same amount.
## 11. **Debtors**
|Trade debtors
Prepayments
Other debtors
-
=|2022
2021
£
£
51
-
160
160
-
22,138
-------
---------
£221
£22,298
====
======|
|---|---|
## 12. **Creditors: Amount Falling Due Within One Year**
||2022|2021|
|---|---|---|
||£|£|
|Trade creditors|19,044|8,942|
|Accruals and other creditors|29,495|51,587|
||--------|---------|
||£48,539|£60,529|
||=====|======|
10
## **HUMBERSIDE COUNTY SCOUT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
## 13. **Creditors: Amount Falling Due Over One Year**
|2022
£
Amortised grants
38,835
--------
--
£38,835
=====
==|2021
£
-
-------
£-
====|
|---|---|
Creditors: Amount Falling Due Over One Year relate to the grants received from the Department for Digital, Culture, Media and Sports (‘DCMS’) for Raywell Park development and a specific grant for the purchase of Kayak and equipment. These are being amortised over the useful economic life of the assets they relate to (See note 10).
## 14. **Analysis of Net Assets Between Funds**
|
15.|Net Long
Fixed
Current
Term
Total
Assets Assets
Liabilities
Funds
£
£
£
£
Unrestricted Funds
262,035 63,884 (38,835)
287,084
----------- ---------- -----------
-----------
262,035 63,884 (38,835)
287,084
====== ====== ======
======
**Movement in Funds**
At 1 April
Incoming
Outgoing
Transfers
At 31 March
2021
Resources
Resources
2022
£
£
£
£
£
Unrestricted Funds:
General Fund
£286,927
117,917
(117,760)
-
£287,084
------------
----------
----------
---------
-----------
£286,927
117,917
(117,760)
-
£287,084
=======
======
======
======
=======|
|---|---|
11