## **NORTH YORKSHIRE COUNTY SCOUT COUNCIL** ## **Trustees’ Annual Report County Commissioner’s Report** **&** ## **Statement of Accounts** **For the Year Ending 31[st] March 2021** **Page(s)** |**Trustees’ Annual Report &**|| |---|---| |**County Commissioner’s Report**|**2-7**| |**Independent Examiner’s Report**|**8**| |**Statement of Financial Activities**|**9**| |**Balance Sheet**|**10**| |**Statement of Cash Flows**|**11**| |**Notes to the Accounts**|**12-19**| Page **1** of **19** **Trustees’ Annual Report** ## **Period:** From 1[st] April 2020 to 31[st] March 2021 ## **Section A - Reference & Administration Details** Charity Name: Registered with The Scout Association: 00164 Registered Charity Number: 524708 Charity’s Principal Address: North Yorkshire Scouts 43B Market Place THIRSK North Yorkshire YO7 1HA Charity’s Operating Venue: Throughout North Yorkshire North Yorkshire County Scout Council Names of the charity trustees who manage the charity: ## **Office (if any)** **Ex-Officio Members Office (if any) Appointed Resigned** Peter Bardon Assistant County Commissioner 15/07/11 (Watson Scout Centre) Mark Edwards County Commissioner 01/05/17 Marco DiClemente County Chair 23/06/18 Alison Haigh County Treasurer 17/09/19 Tom Haigh County Youth Commissioner 01/09/18 Lewis Agar-Simms Assistant County Commissioner 22/09/20 (Scout Network) **Elected Members** David Baker 23/06/19 Ian Bardon 23/09/19 Stephen G Hall 30/06/17 Helen Westmancoat 23/06/18 Dean Smith 22/09/20 **Nominated Members** Hannah Cook 23/06/19 Marjorie Coughlan 23/06/19 John Lockwood 23/06/18 Ben Hodgson 22/09/20 Haris Lloyd 22/09/20 **Co-Opted Members** Andrew Bedford 17/09/19 ## **Nominated Members** Hannah Cook Marjorie Coughlan John Lockwood Ben Hodgson Haris Lloyd Page **2** of **19** Names and addresses of advisers: Banker: CAF Bank Ltd Independent Andrew David Young FCA 25 Kings Hill Avenue Examiner: Cummins Young WEST MALLING 39 Westgate Kent THIRSK ME19 4JQ North Yorkshire YO7 1QR ## **Section B - Structure, Governance & Management** ## **Description of the Charity’s trusts:** The County’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisations and Rules of The Scout Association. In addition, the County has its own **Constitution** that is reviewed annually. The charity is a trust, established under its rules that are common to all Scouts. The Trustees are appointed in accordance with the **Policy Organisation & Rules** of The Scout Association. ## **Additional governance issues:** The County is managed by the **County Executive Committee** , the members of which are the Charity Trustees of the County Scout Council, 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 6 ex-officio members which includes the Chair and Treasurer. Five members are elected by the County Scout Council and up to 5 are nominated by the County Commissioner in consultation with the County Chair. The Committee meets at least 4 times each year and also includes an employed County Secretary, who is not a Trustee. The County Executive Committee exists to support the County Commissioner in meeting the responsibilities of the appointment and is responsible for _inter alia_ : - Promoting the development of Scouting in the County; - Ensuring cooperation between units of the Association and other organisations; - The administration and management of the County’s finances and property; - Managing and implementing safety and safeguarding policies; - Providing sufficient resources for Scouting to operate; - The appointment process within the County; - The appointment and management of any County sub-committees; - Ensuring that a positive image of Scouting exists across the County; - Ensuring the sound administration of the County. Page **3** of **19** ## **Risk and Internal Control:** The County has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss. These include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. ## **Section C - Objectives & Activities** **Summary of the objectives of the charity as set out in its governing document:** The objectives of the County are as a unit of The Scout Association. 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: enjoy what they are doing and have fun; take part in activities indoors and outdoors; learn by doing; share in spiritual reflection; take responsibility and make choices; undertake new and challenging activities; make and live by their Promise. The main activities of the Scout County are: - Developing Scouting in the County. - Supporting the Scout Districts. - Providing events to support the youth programme. - Providing Adult Training and Activity Training. - Operating a residential facility. - Operating a water activity base. Page **4** of **19** ## **Section D - County Commissioner’s Report - Achievements & Performance** ## **Summary of the main achievements of the charity during the year:** Wow! What a year it has been…….. but due to the fantastic ‘Team North Yorkshire’ we have gotten through it and are beginning to come out the other side. I reflect on the fact that we have delivered 3 amazing online days, all completed on Zoom that brought young people and adult volunteers together. Again, two online St George’s Day events, with inspiring contributions from our young people and supporters across the County. This was no mean feat and many people were involved in these events. You know who you are and know the vast pride I have in what you achieved and my gratitude for the time you have put in. In addition to these events, a number of leaders stepped up to deliver activities online as a part of our 1[st] (virtual) North Yorkshire Scout Group. This was very favourably appreciated by the parents and over 50 young people joined in over the 4 weeks. The County Training Team, small in number, has worked stoically to deliver online training. I know District Commissioners and Local Training Managers have worked hard to reduce the number of volunteers that are non-compliant with safety and safeguarding training. Back in May 2020, we had a 34% non-compliance rate across the County; now, we stand at 3.2%. The training team are currently working hard to deliver first aid training and beginning to clear the backlog. Again, I am indebted to this team for their hard work and dedication to the cause. An inevitable consequence of a worldwide pandemic is that our numbers have dwindled somewhat. As a County, we have been pragmatic about this and I am reassured to see numbers slowly creeping up as we move to face-to-face Scouting. It would appear we did not fair too badly. We now have 2,096 leaders, a drop of 11% and 4,893 young people, a decline of 24%. What has been incredible is that during the lockdown, some of our young people have worked hard to gain their top awards, with 181 earning the Bronze Award, 133 gaining their Silver and 65 gaining their Gold. In addition, 2 Platinum, 2 Diamond, and 2 Queen’s Scout Awards were achieved. Regarding the Duke of Edinburgh’s Award, our young people still worked to finish off their awards and 18 completed Bronze, 10 their Silver and 2 their Gold. Well done to all those gaining top honours and well done for demonstrating your Scouting resilience. As a County, we have worked hard to support leaders and the County Team have each, in their own way, worked to this end. But it would be remiss of me not to just mention the Creative Activities Team that provided our young people with ingenious challenges that they could do from home in the form of monthly competitions throughout lockdown. These were very successful and a huge thanks to the team for setting these up and delivering. Page **5** of **19** One of the sad casualties of the pandemic was that our young people were deprived of their international experiences and the sad and inevitable cancellation of the European Jamboree in Poland. The team that supported our young people worked hard right to the last minute to continue preparations. Sadly, this event was not to happen, but a huge thank you to the team of unit leaders, support team and County finance team for their dedication to this cause. What has been positive during lockdown is the way we have worked closely together with our Guiding colleagues as a County of Scouts. We are all here for the benefit of young people and it is significant that during the pandemic, we have been able to pool some of our resources and team up with each other, sharing skill and ideas. Alison Cunningham (County Commissioner, North Yorkshire South Girlguiding) sent me this just recently. _“One of the delights of 2020 (yes there were some!) was the continued partnership between North Yorkshire Scouts and the three North Yorkshire Girlguiding counties. From shared competitions, events and resources at County level to local cooperation on recruitment, PR and accommodation we have all benefited from the best our two organisations have to offer. My thanks to everyone who has fostered and facilitated this collaboration so that together we can offer amazing opportunities for our current and future young members. A brilliant example of joint working for others to admire and emulate. Long may it continue!”_ ## _**Alison Cunningham**_ ## _On behalf of the Girlguiding North Yorkshire County Commissioners_ When I looked back to the last report, I was struck by my last paragraph: _“In the last month of the financial year, we were plunged into the realities of lockdown.”_ Here we are a whole year later, just emerging from this. However, I know that we will build back, perhaps even a bit better and more robust, knowing where our challenges lie and move on together in positivity and hope. Thank you to the County Team, who have supported me endlessly, to our team of Deputies, Marco, our County Chair, and David, County Secretary, along with Iris in the County Office. But most importantly, thank you for being there and still being there for our young people. ## **Mark Edwards** ## **County Commissioner** Page **6** of **19** **Section E - Financial Review** ## **Reserves Policy** The Trustees have reviewed the County’s financial strategy with a view to setting general reserves at a level sufficient to cover its running expenses should its income fall short, or if unforeseen emergencies or opportunities occur. Particular regard has been given to the County’s employment responsibilities to its paid staff. The County Executive Committee considers that the County should hold a sum equivalent to 12 months of normal running costs, approximately £80k. The County held general reserves against this of £80k at the end of the financial year (£76k at 31[st] March 2020). This is in addition to unrestricted funds designated to meet the longer term aims of capital investment in equipment and facilities and contributions towards new development projects. The Reserves Policy will continue to be reviewed annually. ## **Investment Policy** The County has adopted a low risk strategy for the investment of its funds. Surplus funds are held in deposits with UK banks. ## **Section F - Other Optional Information** ## **Plans for The Future:** The pandemic has slightly knocked us off course with regards to our Development Plan. The main priorities for the next 6 months are: - Building back our young people Scouting base. - Stabilising our leadership base and recruiting new leaders. - Re-establishing our County-wide activities programme. - Ensuring leadership training opportunities are provided to meet - The Scout Association requirements for wood bead completion and - mandatory training. ## **Section G - Declaration** The Trustees declare that they have approved the Trustees’ Report. Signed on behalf of the charity’s trustees: **Signatures:** _** **_ **Full Name & Marco A DiClemente Mark A Edwards Appointment: County Chair County Commissioner** Date: 17[th] June 2021 Page **7** of **19** ## **Independent Examiner’s Report to the Trustees of the** ## **North Yorkshire County Scout Council** I report to the trustees on my examination of the accounts of the charity for the year ended 31[st] March 2021 set out on pages 9 to 19. ## **Responsibilities & Basis of The Report** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales. I have completed my examination and I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Name: Andrew David Young Qualification:** FCA **Address** : Cummins Young, 39 Westgate, THIRSK, North Yorkshire, YO7 1QR **Date:** 17[th] June 2021 Page **8** of **19** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **YEAR ENDING 31[st] MARCH 2021** |**Notes**
**Income**
Donations and legacies
**2**
Income from investments
**3**
Income from other trading activities
**4**
Income from charitable activities
**5**
**Total income**
**Expenditure**
Expenditure on charitable activities
**6**
Expenditure on raising funds
**7**
**Total expenditure**
**Net income/(expenditure) before**
**transfers**
Transfers (to)/from Designated Funds
**13**
Transfers (to)/from Restricted Funds
**Net income/(expenditure)**
**before other recognised**
**gains/(losses)**
**Other recognised gains/(losses)**
Gains and losses on revaluation of
fixed assets
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**2021**
**Unrestricted Funds**
**Restricted**
**General**
**Designated**
**funds**
**Total**
**£**
**£**
**£**
**£**
86,268
0
0
**86,268**
1,024
0
0
**1,024**
5,151
0
0
**5,152**
21,792
0
0
**21,792**|2020
Total
£
83,908
4,128
4,460
120,731| |---|---|---| ||114,235
0
0
**114,236**|213,227| ||(109,007)
0
0
**(109,007)**
(3,650)
0
0
**(3,650)**
(112,657)
0
0
**(112,657)**
1,578
0
0
**1,578**
(17,609)
17,609
0
**0**
0
0
0
**0**
(16,031)
17,609
0
**1,578**
0
0
0
**0**
(16,031)
17,609
0
**1,577**
458,595
209,383
3,496
**671,474**
442,564
226,991
3,496
**673,052**|(196,962)
(2,135)| |||(199,097)| |||14,130
0
0| |||14,130
0| |||14,130
657,344| |||671,474| Page **9** of **19** ## **BALANCE SHEET AS AT 31[ST] MARCH 2021** |||||**2021**|2020| |---|---|---|---|---|---| ||**Notes**|**Unrestricted**
**Funds**|**Restricted**
**funds**|**Total**|Total| |||**£**|**£**|**£**|£| |**Fixed Assets:**|||||| |Watson Scout Centre|**8**|310,515|0|**310,515**|318,088| |Tangible assets|**8**|56,086|0|**56,086**|64,141| |**Total fixed assets**||366,601|0|366,601|382,229| |**Current Assets:**|||||| |Stocks|**9**|408|0|**408**|844| |Debtors|**10**|41,670||**41,670**|54,409| |Cash at bank and in hand||396,904|3,496|**400,400**|434,810| |||438,982|3,496|442,478|490,063| |**Less:**|||||| |Creditors:|||||| |amounts falling due within one year|**11**|136,027|0|**136,027**|200,818| |**Net current assets**||302,955|3,496|306,451|289,245| ||||||| |**Net assets**||669,556|3,496|673,052|671,474| |**Funds of the charity**|||||| |Unrestricted funds - general|**12**|442,564|0|**442,564**|458,595| |Unrestricted funds - designated|**13**|226,992|0|**226,992**|209,383| |Restricted funds|**14**|0|3,496|**3,496**|3,496| |||669,556|3,496|**673,052**|671,474| The accounts were approved by the trustees on 17[th] June and signed on their behalf by: ## _****_ **M A DiClemente County Chair** ## _****_ **A Haigh County Treasurer** Page **10** of **19** ## **STATEMENT OF CASH FLOWS YEAR ENDING 31[st] MARCH 2021** |**Cash flows from operating activities**
Net income/(expenditure) for the
reporting period (per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Loss/(profit) on the disposal of fixed
assets
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in)
operating activities
**Cash flows from investing activities:**
Proceeds from the sale of property, plant
and equipment
Purchase of property, plant and
equipment
Net cash provided by (used in) investing
activities
**Change in cash and cash equivalents in the**
**reporting period**
Cash and cash equivalents at the
beginning of the reporting period
**Cash and cash equivalents at the end of the**
**reporting period**
**Analysis of cash and cash equivalents**
Cash in hand
Cash deposits
**Total cash and cash equivalents**|**2021**
**Unrestricted**
**Funds**
**Restricted**
**funds**
**Total**
**£**
**£**
**£**
1,578
0
1,578
17,628
17,628
0
0
436
436
12,739
12,739
(64,791)
(64,791)
(32,410)
0
(32,410)
0
0
(2,000)
0
(2,000)
0
(2,000)
**(34,410)**
**(0)**
**(30,410)**
431,314
3,496
434,810
**396,904**
**3,496**
**400,400**
182,685
3,496
186,182
214,218
214,218
**396,904**
**3,496**
**400,400**||**2020**
**Total**
**£**
14,130
20,277
0
798
(37,565)
159,944| |---|---|---|---| ||||157,584
0
(36,021)
(36,021)
**121,563**
313,247
**434,810**
223,766
211,044
**434,810**| ||||| ||||| ||||| ||||| ||||| ||||| Page **11** of **19** **Notes to the Accounts** ## **For the year ending 31[st] March 2021** ## **1** ## **Accounting policies** North Yorkshire County Scout Council is an unincorporated association. Its governing document is Royal Charter granted 4 January 1912. The charitable objects are the instruction of young people in the principles of discipline, loyalty and citizenship. ## 1.1 **Basis of Accounting** The accounts have been prepared in accordance with 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 (FRS102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. North Yorkshire County Scout Council meets the definition of a public benefit entity under FRS102. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of the accounts are set out below. ## 1.2 **Change in the basis of accounting** There has been no change to the accounting policies during the year. ## 1.3 **Incoming resources** Incoming resources are included in the Statement of Financial Activities (SoFA) when its receipt is probable and the monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure the incoming resources and related expenditure are included gross in the SoFA. ## 1.4 **Members’ subscriptions** Membership subscriptions collected on behalf of other parts of the Scout Movement are reported in the SoFA net of any amount paid out. This is because these subscriptions are in effect held as agents prior to being paid out. ## 1.5 **Grants and donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. ## 1.6 **Gift Aid** Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. ## 1.7 **Contractual income** This is only included in the SoFA once the related goods or services have been delivered. Page **12** of **19** ## 1.8 **Gifts in kind** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. ## 1.9 **Donated services and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## 1.10 **Volunteer help** The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. ## 1.11 **Investment income** This is included in the accounts when receivable. ## 1.12 **Expenditure and irrecoverable VAT** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Cost of raising funds comprises the costs of the 200 Club and associated support costs. - Expenditure on charitable activities includes the costs of activities and projects for scouts and young people undertaken to further the purposes of the charity and their associated support costs. - Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## 1.13 **Grants** Where the charity gives a grant, it is only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. If there are conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. ## 1.14 **Support costs** Support costs include central functions of administration for the charity. Page **13** of **19** ## 1.15 **Tangible fixed assets for use by charity** - Tangible assets (including land and buildings) should be carried at cost less accumulated depreciation. Depreciation should be systematically taken over the useful economic life taking into account residual value at the end of its economic life. Historically, this has always been treated in accountancy as 50 years, so 2% per annum. ## 1.16 **Stocks** Stocks are valued at the lower of cost and net realisable value. ## 1.17 **Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised. ## 1.18 **Basic financial liabilities** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount, if payment is due within one year. ## 1.19 **Operating leases** Rental charges are charged on a straight line basis over the term of the lease. ## 1.20 **Cash and cash equivalents** Cash and cash equivalents are basic financial assets and include cash in hand, deposits held on call with banks and other short-term liquid investments with original maturities of three months or less. ## 1.21 **Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are funds which the donor has specified are to be solely used for areas of the County’s work or for specific projects being undertaken by the County. Page **14** of **19** |**2**
**3**
**4**
**5**|**Donations and legacies**
Membership subscriptions
Less paid to the Scout Association
Less district rebates
County Levy
Donations and legacies
Gift Aid
**Income from Investments**
Investment and bank interest
**Income from other trading activities**
County Badge Sales
200 Club
**Income from charitable activities**
Beavers
Cubs
Scouts
Explorers
Duke of Edinburgh Award Scheme
Leader Training
Activities
World Jamboree
Watson Scout Centre
Watson Scout Centre (HMG Covid grants)
Other Income|**2021**
**Unrestricted Restricted**
**Total**
£
£
**£**
276,231
0
**276,231**
(183,939)
0
**(183,939)**
(6,454)
0
**(6,454)**
85,838
0
**85,838**
430
0
**430**
0
0
**0**
86,268
0
**86,268**
**2021**
**Unrestricted Restricted**
**Total**
£
£
**£**
1,024
0
**1,024**
1,024
0
**1,024**
**2021**
**Unrestricted Restricted**
**Total**
£
£
**£**
861
0
**861**
4,290
0
**4,290**
5,151
0
**5,151**
**2021**
**Unrestricted Restricted**
**Total**
£
£
**£**
0
0
**0**
0
0
**0**
0
0
**0**
0
0
**0**
1,426
0
**1,426**
0
0
**0**
(1,055)
0
**(1,055)**
0
0
**0**
1,758
0
**1,758**
19,663
0
**19,663**
0
0
**0**|2020
Total
£
262,279
(173,662)
(5,259)| |---|---|---|---| ||||83,358
370
180| ||||83,908| ||||2020
Total
£
4,128| ||||4,128| ||||2020
Total
£
92
4,368| ||||4,460| ||||2020
Total
£
10,179
850
5,330
0
1,494
141
46,589
36,749
19,541
0
658| |||21,792
0
**21,792**|120,731| Page **15** of **19** |**6**
**7**|**Expenditure on Charitable activities**
Beaver Scout
Cub Scout
Scout
Explorer Scout
Duke of Edinburgh’s Award Scheme
Leader Training
Activities
World Jamboree
European Jamboree
Watson Scout Centre
Startup Grants
Online Scout Manager
Recruitment and promotion
Other Expenditure

**Support costs :**
Salaries
Employment Allowance received
Rent and rates
Light and heat
Repairs and maintenance
Postage and Telephones
Printing and Stationery
IT Costs
Other Office Costs
Insurances
Meetings
County Staff Expenses
Depreciation
**Expenditure on raising funds**
200 Club Prizes etc.
County Badges|**2021**
**Unrestricted Restricted**
**Total**
£
£
**£**
0
0
**0**
441
0
**441**
0
0
**0**
0
0
**0**
1,203
0
**1,203**
6,356
0
**6,356**
17,432
0
**17,432**
0
0
**0**
0
0
**0**
20,245
0
**20,245**
0
0
**0**
7,409
**7,409**
152
**152**
0
0
**0**
26,388
0
**26,388**
(1,328)
0
**(1,328)**
16,853
0
**16,853**
903
0
**903**
60
0
**60**
2,628
0
**2,628**
2,423
0
**2,423**
920
0
**920**
1,797
0
**1,797**
3,392
0
**3,392**
1,488
0
**1,488**
35
0
**35**
210
0
**210**
109,007
0
**109,007**
**2021**
**Unrestricted Restricted**
**Total**
£
£
**£**
2,115
0
**2,115**
1,535
0
**1,535**
3,650
0
**3,650**|2020
Total
£
6,765
279
5,470
0
1,651
2,387
47,185
34,261
0
25,041
2,250
7,279
2,256
1,012
26,075
(1,687)
17,092
1,142
752
2,033
3,159
884
581
3,645
3,700
3,288
462| |---|---|---|---| ||||196,962| ||||2020
Total
£
2,135
0| ||||2,135| Page **16** of **19** |**8**
**9**
**10**|**Fixed assets**
**Cost/Valuation**
At 31 March 2020
Transfers
Additions
Disposals
Revaluation
At 31stMarch 2021
**Depreciation**
At 31stMarch 2020
Transfers
Disposals
Charge for the year
At 31 March 2021
**Net book value**
At 31stMarch 2021
At 1stApril 2020|**Watson**
**Scout**
**Centre**
**Activity**
**Assets**
**County**
**Office**
**Equipment**
**Watson**
**Scout Centre**
**Assets**
**Total**
**£**
**£**
**£**
**£**
£
378,673
200,587
22,770
27,357
629,387
0
0
0
0
0
0
2,000
0
0
2,000
0
0
0
0
0
0
0
0
0
0|**Watson**
**Scout**
**Centre**
**Activity**
**Assets**
**County**
**Office**
**Equipment**
**Watson**
**Scout Centre**
**Assets**
**Total**
**£**
**£**
**£**
**£**
£
378,673
200,587
22,770
27,357
629,387
0
0
0
0
0
0
2,000
0
0
2,000
0
0
0
0
0
0
0
0
0
0|**Watson**
**Scout**
**Centre**
**Activity**
**Assets**
**County**
**Office**
**Equipment**
**Watson**
**Scout Centre**
**Assets**
**Total**
**£**
**£**
**£**
**£**
£
378,673
200,587
22,770
27,357
629,387
0
0
0
0
0
0
2,000
0
0
2,000
0
0
0
0
0
0
0
0
0
0| |---|---|---|---|---| |||**378,673**
**202,587**
**22,770**
**27,357**
**631,387**||| |||60,585
142,849
22,539
21,185
247,158
0
0
0
0
0
0
0
0
0
0
7,573
9,136
150
1,019
17,568||| |||**68,158**
**151,985**
**22,689**
**22,204**
**264,726**||| |||310,515
50,852
81
5,153
366,601||| |||318,088
57,738
231
6,172
382,229||| |||||2020
**£**
229
616| ||**Stocks**||**2021**|| ||||**£**|| ||County Badges||43|| ||Other||366|| ||||**409**|845| |||||2020
**£**
9,909
0
44,500| ||**Debtors and Prepayments**||**2021**|| ||||**£**|| ||Debtors||1,491
0
40,179
**41,670**|| ||Provision for Bad Debt|||| ||Prepayments|||| |||||54,409| Page **17** of **19** |**11**
**12**|**Current liabilities**|**2021**
**£**
1,845
134,182
**136,027**
**2021**
**£**
458,595
1,577
(17,609)
**442,563**|2020
**£**
3,001
197,817| |---|---|---|---| ||||| ||Trade creditors||| ||Income received in advance||| ||||200,818| ||||2020
£
44,642
16,040
(4,087)| ||**Unrestricted funds - general**||| ||||| ||At 1stApril 2020||| ||Surplus (deficit) for the year||| ||Transfer (to)/from designated funds
At 31stMarch 2021||| ||||458,595| Excluding fixed assets, General Reserves at 31[st] March 2021 stood at £75,963 (£76,300 at 31[st] March 2020). |**13**
**Unrestricted funds - designated**
World Scout Jamboree*
County Development Project
Activities Equipment Replacement Fund
Watson Scout Centre Equipment &
Developments
Scouting Development Projects
Youth Development Projects
County Office Development Fund|**At 1 April**
**Income**
**Resources**
**Transfer**
**(to)/**
**At 31 March**
**2020**
**expended**
**from general**
**2021**
**funds**
**£**
**£**
**£**
**£**
£
4,695
0
2,000
**6,695**
19,830
(4,023)
**15,807**
42,165
0
(18,267)
**23,898**
62,762
4,899
**67,661**
51,338
0
33,000
**84,338**
23,592
**23,592**
5,000
**5,000**| |---|---| ||209,382
0
0
17,609
**226,991**| (*contribution to leaders’ costs) Page **18** of **19** |**14**
**15**
**16**||**Restricted funds**
**At 1 April**
**Income**
**2020**
**£**
**£**
World Scout Jamboree
3,496
0
3,496
0
**Trustees expenses**
The total amount of payments
or reimbursement of out-of-
pocket expenses made to
trustees were as follows:|**Restricted funds**
**At 1 April**
**Income**
**2020**
**£**
**£**
World Scout Jamboree
3,496
0
3,496
0
**Trustees expenses**
The total amount of payments
or reimbursement of out-of-
pocket expenses made to
trustees were as follows:|**At 1 April**
**Income**
**2020**
**£**
**£**
3,496
0|**Resources**
**expended**
**£**
0|**Transfer**
**(to)/**
**from general**
**funds**
**£**
0|**At 31**
**March**
**2021**
£
**3,496**| |---|---|---|---|---|---|---|---| ||||||||| |||||3,496
0|0|0|**3,496**| ||||||**2021**
**£**||.
2020
**£**| ||||||**35**||2,373| ||||||||| |||**Wages and salaries**|||**2021**||2020| ||||||**£**||**£**| |||Salaries|||24,417||23,762| |||National Insurance|||1,328||1,687| |||Employment Allowance received|||(1,328)||(1,687)| |||Pension|||642||625| ||||||**25,059**||24,387| The County Scout Council employed one full time and one part time office staff during the year. ## **17 Financial commitments** At 31st March 2021 the charity was committed to make the following payments under non-cancelled operating leases during the year ended 31st March 2021. ||||||| |---|---|---|---|---|---| ||||**2021**||2020| ||||**£**||**£**| ||Operating leases which expire between 2 and 5 years||**3,685**||5,419| Page **19** of **19**