## **NORTH YORKSHIRE COUNTY SCOUT COUNCIL** ## **Trustees’ Annual Report County Commissioner’s Report** ## **&** ## **Statement of Accounts** **For the Year Ending 31[st] March 2022** ||**Page(s)**| |---|---| |**Trustees’ Annual Report &**|| |**County Commissioners’ Reports**|**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 2021 to 31[st] March 2022 ## **Section A - Reference & Administration Details** Charity Name: North Yorkshire County Scout Council 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 Names of the charity trustees who manage the charity: **Ex-Officio Members Office (if any) Appointed Resigned** Peter Bardon Assistant County Commissioner 15/07/11 (Watson Scout Centre) Max Butler County Commissioner 01/03/22 Mark Edwards County Commissioner 01/05/17 28/02/22 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** Ian Bardon 23/06/19 Marjorie Coughlan 15/07/21 Stephen G Hall 30/06/17 John Lockwood 15/07/21 Dean Smith 22/09/20 **Nominated Members** Max Butler 15/07/21 28/02/22 Ben Hodgson 22/09/20 Alice MacFarlane 15/07/21 Simon Peers 15/07/21 **Co-Opted Members** Alan Murray 27/02/22 Alan Murray 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** (POR) 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. In line with POR and the **North Yorkshire County Scout Council Constitution** , the Executive 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 their 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 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. We act with care, respect, integrity and cooperation, exploring our own and others’ beliefs. 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 of North Yorkshire. - Operating a residential facility. - Providing adult training and activity training. - Operating a water activity base. - Providing events to support the youth programme. Page **4** of **19** **Section D - County Commissioner’s Report - Achievements & Performance** ## **Summary of the main achievements of the charity during the year:** For my part of the last year as County Commissioner, it was a joy to see Groups beginning to come back and deliver some great Scouting within their sections. Facebook was alive with exciting young people enjoying Scouting as it should be, active and in person. Whilst we did not do any County events during this period, it was all about supporting people to get back to what we do best. However, just before I left, I was invited to Scarborough & District where I probably saw the first large-scale event in over 2 years at their Christmas Carol Service. It was such a feel-good event. All our District Commissioners deserve huge praise for guiding their teams through the pandemic and keeping Scouting alive! I would like to take this opportunity to formally thank the County Team that supported me through my tenure as County Commissioner. The pandemic was a tough time for all but with the support of the leadership team of Linda, Neil, Joe, Tom, Lewis and Mark, as well as the wider County Team, I always felt supported. Thanks also go to David and Iris in the County Office as well as to Marco, our County Chair. Census was published just after I finished and I know that as ‘Team North Yorkshire’ we are back on track for numbers and a steady increase in volunteers. I was delighted to hand over to Max at the end of February and I know that the County is in safe and inspirational hands as he leads you over the coming years. ## **Mark Edwards County Commissioner 1[st] May 2017 to 28[th] February 2022** I am very proud to have taken on the role of County Commissioner for North Yorkshire this year. I am also very thankful to Mark Edwards, our former CC, for his fantastic work particularly with establishing and firming up our incredible District Leadership Teams. In the four months I have been CC, I have met so many of our County’s incredible dedicated volunteers – from frontline programme deliverers, to campsite teams, to trustee boards and support teams. It was amazing to see over 800 Cubs, Pack Leaders and volunteers participate in our County Cub Camp in June, which made a triumphant return after a 4 year gap. Throughout the remainder of this year, and into next year, we will see the next big step in changes for The Scouts. These changes are going to affect every volunteer and the aim of the project is to make the volunteers’ life easier! We need to continue making sure Scouting is relevant in the modern-age, in particularly regarding digital access, and how we welcome and train our new volunteers into Scouting. I don’t think there’s a single Group amongst us who would not like more volunteers! And we all know that our waiting lists are getting longer than ever before. Page **5** of **19** Of course, changes from Gilwell are not a new thing for many of us – in the last 30 years, we have seen successful additions to the movement – going fully co-educational in the 90s, the introduction of Beaver Scouts, and more recently Squirrel Scouts and changing from Ventures to Explorers and Network. Each one of these has helped ensure that 115 years after our charity was founded, we are still the largest youth-movement in the United Kingdom. In North Yorkshire, I have also been so proud to see how many of you have been supporting Neil Underwood and I with improving how volunteers access our Adventurous Activity Permit scheme. I was also very humbled to see how many people offered their support to Phil Bennett with our Transformation working groups. Every one of our volunteers plays a huge role in ensuring all of our young people are enjoying fun, adventure and challenge. Scouting is an utterly valuable charity not just in providing outdoor education, but also resilience and mental health support for our young people, particularly after the impact the pandemic has had upon them all. No matter how much time you are able to give, your innovation, creativity and initiative are key to providing an incredible programme of amazing activities and providing skills for life to our 5,000 young people in North Yorkshire every week. So thank you again for everything you do for Scouting in North Yorkshire. I look forward to working with all of you during the years to come. ## **Max Butler** ## **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 at least a sum equivalent to 12 months of normal running costs, approximately £80k. The County held general reserves against this of £13k at the end of the financial year (£76k at 31[st] March 2021). 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 - Declaration** The Trustees declare that they have approved the Trustees’ Report. Signed on behalf of the charity’s trustees: **Signatures:** _**A Haigh M Butler**_ **Full Name & Alison Haigh Max Butler Appointment: County Treasurer County Commissioner** Date: 29[th] August 2022 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 2022 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:** 24[th] August 2022 Page **8** of **19** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **YEAR ENDING 31[st] MARCH 2022** |**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**|**2022**
**Unrestricted Funds**
**Restricted**
**General**
**Designated**
**funds**
**Total**
**£**
**£**
**£**
**£**
49,340
0
0
**49,340**
574
0
0
**574**
6,044
0
0
**6,044**
100,051
0
2,535
**102,586**|2021
Total
£
86,268
1,024
5,151
21,792| |---|---|---| ||156,009
0
2,535
**158,544**|114,235| ||(175,445)
0
0
**(175,445)**
(4,387)
0
0
**(4,387)**
(179,832)
0
0
**(179,832)**
(23,823)
0
2,535
**(21,288)**
(34,101)
34,101
0
**0**
0
0
0
**0**
(57,924)
34,101
2,535
**(21,288)**
0
0
0
**0**
(57,924)
34,101
2,535
**(21,288)**
442,563
226,992
3,496
**673,051**
384,639
261,093
6,031
**651,763**|(109,008)
(3,650)| |||(112,658)| |||1,577
0
0| |||1,577
0| |||1,577
671,474| |||673,051| Page **9** of **19** ## **BALANCE SHEET AS AT 31[ST] MARCH 2022** |||||**2022**|2021| |---|---|---|---|---|---| ||**Notes**|**Unrestricted**
**Funds**|**Restricted**
**funds**|**Total**|Total| |||**£**|**£**|**£**|£| |**Fixed Assets:**|||||| |Watson Scout Centre|**8**|303,866|0|**303,866**|310,515| |Tangible assets|**8**|67,431|0|**67,431**|56,086| |**Total fixed assets**||371,297|0|371,297|366,601| |**Current Assets:**|||||| |Stocks|**9**|1,074|0|**1,074**|408| |Debtors|**10**|32,229|0|**32,229**|41,670| |Cash at bank and in hand||421,174|6,031|**427,205**|400,400| |||454,477|6,031|460,508|442,478| |**Less:**|||||| |Creditors:|||||| |amounts falling due within one year|**11**|180,042|0|**180,042**|136,027| |**Net current assets**||274,435|6,031|280,466|306,451| ||||||| |**Net assets**||645,732|6,031|651,763|673,052| |**Funds of the charity**|||||| |Unrestricted funds - general|**12**|384,639|0|**384,639**|442,564| |Unrestricted funds - designated|**13**|216,093|0|**261,093**|226,992| |Restricted funds|**14**|0|6,031|**6,031**|3,496| |||645,732|6,031|**651,763**|673,052| The accounts were approved by the trustees on 29[th] August and signed on their behalf by: ## _**A Haigh**_ **A Haigh County Treasurer** ## _**M Butler**_ ## **M Butler** **County Commissioner** Page **10** of **19** **STATEMENT OF CASH FLOWS** ## **YEAR ENDING 31[st] MARCH 2022** |**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**|**2022**
**Unrestricted**
**Funds**
**Restricted**
**funds**
**Total**
**£**
**£**
**£**
(23,823)
2,535
(21,288)
23,718
23,718
0
0
(666)
(666)
9,440
9,440
(44,015)
(44,015)
52,684
2,535
55,219
0
0
(28,414)
(28,414)
(28,414)
0
(28,414)
**24,270**
**2,535**
**26,805**
396,904
3,496
400,400
**421,174**
**6,031**
**427,205**
205,543
6,031
211,574
215,631
215,631
**421,174**
**6,031**
**427,205**||**2021**
**Total**
**£**
1,578
17,628
0
436
12,739
(64,791)| |---|---|---|---| ||||(32,410)
0
(2,000)
(2,000)
**(34,410)**
434,810
**400,400**
186,182
214,218
**400,400**| ||||| ||||| ||||| ||||| ||||| ||||| Page **11** of **19** **Notes to the Accounts** ## **For the year ending 31[st] March 2022** ## **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**
Duke of Edinburgh Award Scheme
European Jamboree
Activities
Events – ESCAPE 2021
Watson Scout Centre
Watson Scout Centre (HMG Covid grants)
Other Income|**2022**
**Unrestricted Restricted**
**Total**
£
£
**£**
225,078
0
**225,078**
(176,148)
0
**(176,148)**
0
0
**0**
48,930
0
**48,930**
410
0
**410**
0
0
**0**
49,340
0
**49,340**
**2022**
**Unrestricted Restricted**
**Total**
£
£
**£**
574
0
**574**
574
0
**574**
**2022**
**Unrestricted Restricted**
**Total**
£
£
**£**
1,128
0
**1,128**
4,916
0
**4,916**
6,044
0
**6,044**
**2022**
**Unrestricted Restricted**
**Total**
£
£
**£**
2,181
0
**2,181**
51,368
0
**51,368**
24,964
0
**24,964**
477
0
**477**
13,011
2,535
**15,466**
8,000
0
**8,000**
50
0
**50**|2021
Total
£
276,231
(183,939)
(6,454)| |---|---|---|---| ||||85,838
430
0| ||||86,268| ||||2021
Total
£
1,024| ||||1,024| ||||2021
Total
£
861
4,290| ||||5,151| ||||2021
Total
£
1,426
0
(1,055)
0
1,758
19,663
0| |||100,051
2,535
**102,586**|21,792| Page **15** of **19** |**6**
**7**|**Expenditure on Charitable activities**
Beaver Scouts
Cub Scouts
Duke of Edinburgh’s Award Scheme
Leader Training
Activities
European Jamboree
Watson Scout Centre
Start-up Grants
Online Scout Manager
Recruitment and promotion

**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 Team Expenses
Depreciation
**Expenditure on raising funds**
200 Club Prizes etc.
County Badges
Fundraising costs|**2022**
**Unrestricted Restricted**
**Total**
£
£
**£**
10
0
**10**
0
0
**0**
1,420
0
**1,420**
3,950
0
**3,950**
35,637
0
**36,651**
50,900
0
**50,900**
15,397
0
**15,397**
2,277
0
**2,277**
8,251
0
**8,251**
0
0
**0**
27,294
0
**27,294**
(1,788)
0
**(1,788)**
16,147
0
**16,147**
1,484
0
**1,484**
301
0
**301**
2,833
0
**2,833**
2,966
0
**2,965**
938
0
**938**
968
0
**968**
3,181
0
**3,181**
2,197
0
**2,197**
946
0
**946**
140
0
**140**
175,445
0
**175,445**
**2022**
**Unrestricted Restricted**
**Total**
£
£
**£**
2,180
0
**2,180**
993
0
**993**
1,214
0
**1,214**
4,387
0
**4,387**|2021
Total
£
0
441
1,203
6,356
17,432
0
20,245
0
7,409
152
26,338
(1,328)
16,853
903
60
2,628
2,423
920
1,797
3,392
1,488
35
210| |---|---|---|---| ||||109,008| ||||2021
Total
£
2,115
1,535
0| ||||3,650| Page **16** of **19** |**8**
**9**
**10**|**Fixed assets**
**Cost/Valuation**
At 31 March 2021
Transfers
Additions
Disposals
Revaluation
At 31stMarch 2022
**Depreciation**
At 31stMarch 2021
Transfers
Disposals
Charge for the year
At 31 March 2022
**Net book value**
At 31stMarch 2022
At 1stApril 2021|**Watson**
**Scout**
**Centre**
**Activity**
**Assets**
**County**
**Office**
**Equipment**
**Watson**
**Scout Centre**
**Assets**
**£**
**£**
**£**
**£**|**Watson**
**Scout**
**Centre**
**Activity**
**Assets**
**County**
**Office**
**Equipment**
**Watson**
**Scout Centre**
**Assets**
**£**
**£**
**£**
**£**|
**Total**
£
631,387
0
28,414
0
0| |---|---|---|---|---| |||378,673
202,587
22,770
27,357||| |||0
0
0
0||| |||924
23,490
0
4,000||| |||0
0
0
0||| |||0
0
0
0||| |||||| |||**379,597**
**226,077**
**22,770**
**31,357**||**659,801**| |||||264,786
0
0
23,718| |||||| |||68,158
151,735
22,689
22,204||| |||0
0
0
0||| |||0
0
0
0||| |||7,573
15,045
81
1,019||| |||||| |||**75,731**
**166,780**
**22,770**
**23,223**||**288,504**| |||||371,297| |||||| |||303,866
59,297
0
8,134||| |||||371,297| |||||| |||310,515
59,297
81
8,134||| |||||2021
**£**
43
365| ||**Stocks**||**2022**|| ||||**£**|| ||County Badges||240|| ||Other||834|| ||||**1,074**|408| |||||2021
**£**
1,491
0
40,179| ||**Debtors and Prepayments**||**2022**|| ||||**£**|| ||Debtors||2,608
0
29,621
**32,229**|| ||Provision for Bad Debt|||| ||Prepayments|||| |||||41,670| Page **17** of **19** |**11**
**12**|**Current liabilities**|**2022**
**£**
8,902
171,140
**180,042**
**2022**
**£**
442,563
(23,823)
(34,101)
**384,639**|2021
**£**
1,845
134,182| |---|---|---|---| ||||| ||Trade creditors||| ||Income received in advance||| ||||136,027| ||||2021
£
458,595
1,577
(17,609)| ||**Unrestricted funds - general**||| ||||| ||At 1stApril 2021||| ||Surplus (deficit) for the year||| ||Transfer (to)/from designated funds
At 31stMarch 2022||| ||||442,563| Excluding fixed assets, General Reserves at 31[st] March 2022 stood at £13,342 (£75,962 at 31[st] March 2021). |**13**
**Unrestricted funds - designated**
World Scout Jamboree*
County Development Projects
Activities Equipment Replacement Fund
Watson Scout Centre Equipment &
Developments
Scouting Development Projects
Youth Development Projects
County Office Development
ESCAPE Reserve|**At 1 April**
**Income**
**Resources**
**Transfer**
**(to)/**
**At 31 March**
**2021**
**expended**
**from general**
**2022**
**funds**
**£**
**£**
**£**
**£**
£
6,965
0
0
0
**6,695**
15,807
0
0
0
**15,807**
23,898
0
0
(10,673)
**13,225**
67,662
0
0
5,614
**73,276**
84,338
0
0
38,683
**123,021**
23,592
0
0
0
**23,592**
5,000
0
0
0
**5,000**
0
0
0
477
**477**| |---|---| ||226,992
0
(2,000)
34,101
**261,093**| (*contribution to leaders’ costs) Page **18** of **19** |**14**
**15**
**16**||**Restricted funds**
**At 1 April**
**Income**
**2021**
**£**
**£**
World Scout Jamboree
3,496
0
Watson Development
0
2,535
3,496
2,535
**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**
**2021**
**£**
**£**
World Scout Jamboree
3,496
0
Watson Development
0
2,535
3,496
2,535
**Trustees expenses**
The total amount of payments
or reimbursement of out-of-
pocket expenses made to
trustees were as follows:|**At 1 April**
**Income**
**2021**
**£**
**£**
3,496
0
0
2,535|**Resources**
**expended**
**£**
0
0|**Transfer**
**(to)/**
**from general**
**funds**
**£**
0
0|**At 31**
**March**
**2022**
£
**3,496**
**2,535**| |---|---|---|---|---|---|---|---| ||||||||| |||||3,496
2,535|0|0|**6,031**| ||||||**2022**
**£**||.
2021
**£**| ||||||**396**||35| ||||||||| |||**Wages and salaries**|||**2022**||2021| ||||||**£**||**£**| |||Salaries|||24,852||24,417| |||National Insurance|||1,788||1,328| |||Employment Allowance received|||(1,788)||(1,328)| |||Pension|||654||642| ||||||**25,506**||25,059| The County Scout Council employed one full time and one part time office staff during the year. ## **17 Financial commitments** At 31st March 2022 the charity was committed to make the following payments under non-cancelled operating leases during the year ended 31st March 2021. ||||||| |---|---|---|---|---|---| ||||**2022**||2021| ||||**£**||**£**| ||Operating leases which expire between 2 and 5 years||**1,734**||3,685| Page **19** of **19**