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2022-08-31-accounts

THE SCOUT FOUNDATION (NI)

& FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2022

THE SCOUT FOUNDATION (NI)

(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)

TRUSTEES ANNUAL REPORT & FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

CONTENTS PAGE
Officers and Professional Advisors 1
eport 2-6
esponsibilities 7
Independent Auditor's Report to the members 8-12
Statement of Financial Activities 13
Statement of Financial Position 14
Statement of Cash Flows 15
Notes to the Financial Statements 16-25

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

OFFICERS AND PROFESSIONAL ADVISORS

YEAR ENDED 31 AUGUST 2022

The board of directors Mandy McCann
Joseph Corey
Kieran McCann
Tony Smith
Annette Byrne
Charles McGuinness
James Kitson (appointed 11thNovember 2021)
David Clarke (appointed 11thNovember 2021)
Secretary Charles McGuinness (appointed 10thJuly 2021)
HMRC Charity Number XR11142
Company Number NI026154
CCNI Number 101206
Registered office 228 Antrim Road
Belfast
BT15 2AN
Auditor Grant Thornton
Chartered Accountants
& Statutory Auditors
13
18 City Quay
Dublin 2
Bankers Bank of Ireland
Belfast City Branch
Belfast
BT1 2BA

1

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

, INCORPORATING THE

YEAR ENDED 31 AUGUST 2022

The directors present their report and accounts for the year ended 31 August 2022.

The accounts are prepared in accordance with the accounting policies as set out in Note 2 to the Financial Statemen Memorandum and Articles of Association, the Companies Act 2006, the Charities Act (Northern Ireland) 2008, FRS 102 and the Statement of Recommended Practice Accounting and Reporting by Charities (SORP).

Structure, Governance and Management

The charity is a company limited by guarantee. Every member of the charity undertakes to contribute to the assets of the charity, in the event of the same being wound up while it is a member, or within one period while it ceases to be a member, for payment of the debts and liabilities of the charity contracted before it ceases to be a member, and out of costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves, such amount as may be required not exceeding £10.

The members, who are also trustees for the purpose of Charity Law, who served during the period were:

Charles McGuinness Tony Smith
Mandy McCann Annette Byrne
Joseph Corey David Clarke
Kieran McCann James Kitson

If appropriate, new members, and directors, are invited onto the Board at the Directors discretion. There are no specific requirements regarding skill or experience, however the current directors recognise the importance of a diverse and competent Board and this will impact upon any nomination. Those who are invited will be involved with The Scout Foundation (NI) and will be held in high regard for their work. New Board members receive induction training upon membership to the Board.

The members have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to major risks.

2

SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

continued

YEAR ENDED 31 AUGUST 2022

Objectives of the Charity

The objectives of the Charity are to inform, promote and develop the aims of Gasóga na hÉireann/Scouting Ireland CLG, whom are dedicated to enabling and empowering young people to realise their full potential, through its core values based on the Scout Promise and Law, fostering active citizenship and helping create a better community, society and world.

Achieving the Association s Objectives

Supporting our Volunteer Members: Through the provision of training, programme material and resources including administrative support.

Youth Participation: By encouraging the development of youth participation structures at all levels including resources.

Organisational Structure

Individual members join a local group of Gasóga na hÉireann/Scouting Ireland CLG. In the Northern Province there are four scout counties and fifty six local groups and these groups and counties are supported by Scout

Management and Decision Making

The Board manages the affairs of The Scout Foundation (NI). The Board meets regularly. The Board is assisted in discharging its duties by a number of committees whose membership comprises of volunteers.

The Scout Foundation (NI) employs a senior administrator whose role is to oversee the operations and administration of The Scout Foundation (NI) and who reports directly to the Board of the Scout Foundation (NI).

Related parties and Other Entities

The Scout Foundation (NI) is associated with Gasóga na hÉireann/Scouting Ireland CLG, a company incorporated in the Republic of Ireland.

3

SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

continued

YEAR ENDED 31 AUGUST 2022

Public Benefit

Scout Foundation (NI) is a charity registered with the Charity Commission for Northern Ireland. Its main purpose is the Advancement of Education and the advancement of citizenship and/or community development.

The benefits which flow from this purpose include the physical, intellectual, emotional, social and spiritual development of young people so that they may achieve their full potential and, as responsible citizens, to improve society. Scout Foundation (NI) supports an extensive variety of services to Scouts Groups in Northern Ireland. It supports the delivery of a wide range of programme opportunities that help the development of individual potential, encouraging community involvement and providing opportunities for young people to be listened to and have their say.

In providing these services there is no known risk of unintended consequences.

The benefits of this purpose are provided to children, young people and volunteers without distinction of origin, race, creed, gender, sexual orientation, or ability, in Northern Ireland.

Scout Foundation (NI) is confident it has met its public benefit requirement by, among a wide range of activities:

Volunteer members

The Scout Foundation (NI) recognises and appreciates the commitment of the members of the Northern Province.

It is not possible to put a monetary value on this voluntary effort but it is essential to enable the Scout Foundation (NI) to achieve its core objectives.

4

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

continued

YEAR ENDED 31 AUGUST 2022

Principal Risks and Uncertainties

or rescinding in the grant received from Education Authority for Northern Ireland.

The members have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to major risks.

Achievements and Performance

The charity has successfully developed strong links with the community and its funders. Overall, the charity remains in a strong financial position.

Financial Review

The Financial results for the period are shown on Pages 13 - 15.

The members consider that the Charity has sufficient resources and assets available, which are adequate to fulfil the charities obligations.

Unrestricted funds are needed to:

The members consider it prudent that the unrestricted fund should be sufficient to avoid the necessity of realising fixed assets held for the charities use.

The level of reserves is monitored by the Directors on a regular basis.

5

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

continued

YEAR ENDED 31 AUGUST 2022

Disclosure of Information to Auditors

Each of the directors have confirmed that there is no information of which they are aware which is relevant to the audit, but which the auditor is unaware. They have further confirmed that they have undertaken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

Reserves

Restricted and unrestricted reserves at the end of the year increased from £121,520 in 2021 to £161,088 in 2022.

Events after the end of the reporting period

There have been no significant events affecting the charity since year end.

Going concern

Cash flow forecasts have been prepared by management which indicate that the charity is expected to have sufficient cash flows to meet its obligations for a period of at least 12 months from the date of approval of these financial statements.

The directors have a reasonable expectation, based on its present liquidity position, that the charity has adequate resources to meet its commitments over the next 12 months from the approval of these financial statements. Accordingly, the Directors continue to adopt the going concern basis of preparation in the financial statements for the year ended 31 August 2022.

Auditors

The auditors, Grant Thornton, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Small companies note

In preparing this report, the directors have taken advantage of the small exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on and signed on its behalf

Annette Byrne Director

Mandy McCann Director

6

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

STATEMENT OF DIRECTORS RESPONSIBILITIES YEAR ENDED 31 AUGUST 2022

DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Ireland'. Under Company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the transactions and 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 Companies Act, 2006. They 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 by order of the board

Annette Byrne Director Date: 23 March 2023

Mandy McCann Director

7

INDEPENDENT

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)

YEAR ENDED 31 AUGUST 2022

Opinion

We have audited the financial statements of The Scout Foundation (NI), which comprise the Statement of financial activities, the Statement of financial position, the Statement of cash flows and the related notes for the financial year ended 31 August 2022.

The financial reporting framework that has been applied in the preparation of the financial statements is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting

Basis for opinion

esponsibilities of the auditor for the charity in accordance with the

ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, namely our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

8

INDEPENDENT

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)

YEAR ENDED 31 AUGUST 2022

Other information

Other information comprises information included in the annual report, other than the financial statements and ing the .

The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies in the financial statements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

9

INDEPENDENT REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

YEAR ENDED 31 AUGUST 2022

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified any material misstatements in the Directors' Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of management and those charged with governance for the financial statements

ibilities statement, management is responsible for the preparation of the financial statements which give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice, including FRS 102 and for such internal control as directors determine necessary to enable the preparation of financial statements are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the

financial reporting process.

10

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

INDEPENDENT REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)

YEAR ENDED 31 AUGUST 2022

Responsibilities of the auditor for the audit of the financial statements

The objectives of an auditor are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or e

includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), the auditor will exercise professional judgment and maintain professional scepticism throughout the audit. They will also:

The auditor communicates with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that may be identified during the audit.

11

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)

YEAR ENDED 31 AUGUST 2022

The purpose of our audit work and to whom we owe our responsibilities

This report is made solely to the members, as a body, in accordance with chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the members those permitted by law, we do not accept or assume responsibility to anyone other than the charity and the members as a body, for our audit work, for this report, or for the opinions we have formed.

Tracey Sullivan FCA, (Senior statutory auditor) For and on behalf of Grant Thornton Chartered Accountants & Statutory Auditors Dublin

Date: 23 March 2023

12

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES, INCORPORATING THE INCOME & EXPENDITURE ACCOUNT

YEAR ENDED 31 AUGUST 2022

Unrestricted Restricted Year ended Year ended
funds funds 31 August 31 August
Notes 2022 2021
£ £ £ £
INCOME:
Income from Charitable Activities 4 44,170 136,708 180,878 175,614
EXPENDITURE:
Expenditure on Charitable Activities 5 (44,255) (97,055) (141,310) (183,143)
TOTAL EXPENDITURE (44,255) (97,055) (141,310) (183,143)
NET INCOME/(EXPENDITURE) (85) 39,653 39,568 (7,529)
Total funds brought forward 12 104,828 16,692 121,520 129,049
TOTAL FUNDS CARRIED FORWARD 104,743 56,345 161,088 121,520

The Statement of Financial Activities includes all comprehensive income in the year. All income and expenditure derives from continuing activities.

The notes on pages 16 to 25 form part of the financial statements.

13

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE REGISTERED NUMBER: NI026154

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2022

FIXED ASSETS
Note
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at Bank and on hand
Total Current Assets
LIABILITIES
Creditors falling due within one year
11
NET CURRENT ASSETS
NET ASSETS
THE FUNDS OF THE CHARITY
Unrestricted Income Funds
Restricted Income Funds
16
16
Total Income Funds
16		 2022
£
1,198
16,685
156,909
173,594
(13,704)
159,890
161,088
104,743
56,345
161,088		 2021
£
1,525
5,202
168,178
173,380
(53,385)
119,995
121,520
104,828
16,692
121,520

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act, 2006 relating to small companies.

The financial statements on page 13 to 25 were approved and authorised for issue by the Board of Directors and authorised for issue on , and are signed on their behalf by: 23/03/23

On behalf of the Board

Annette Byrne Director 23 March 2023

Mandy McCann Director

14

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

STATEMENT OF CASH FLOWS

AS AT 31 AUGUST 2022

Cash flows from operating activities
Surplus/(Deficit) for the year
Adjustments for
Depreciation of tangible assets
(Increase)/Decrease in debtors
(Decrease)/Increase in creditors
Net cash (outflow)/inflow from operating activities
Cash flows from investing activities
Purchase of tangible assets
Net cash flow used in investing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at the end of year
Cash at bank and in hand		 2022
£
39,568
327
(11,483)
(39,681)		 2021
£
(7,529)
570
4,941
48,078
(11,269) 46,060
- -
-
(11,269)		 -
46,060
168,178 122,118
156,909 168,178
156,909 168,178

15

NOTES TO THE FINANCIAL STATEMENTS

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

YEAR ENDED 31 AUGUST 2022

1. CONSTITUTION

The Scout Foundation (NI) is incorporated in Northern Ireland as a registered charity, and a company limited by guarantee, whose purpose is to promote the development of young people in achieving their physical, intellectual, social and spiritual potential, as individuals, as responsible citizens and as members of their local, national and international communities.

2. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared under the historical cost convention. In preparing the financial statements the charity applies the Statement of Recommended Practice applicable to charities preparing under FRS102 (SORP).

The accounts have been prepared under the assumption that the Charity will continue to operate as a going concern.

The company has opted not to file an analysis of net debt as the company has no debt.

The accounts are prepared Memorandum and Articles of Association, the Companies Act, 2006, the Charities Act (Northern Ireland) 2008, FRS 102 and the Statement of Recommended Practice Accounting and Reporting by Charities. The company meets the definition of a public benefit entity under FRS102.

Going concern

Cash flow forecasts have been prepared by management which indicate that the charity is expected to have sufficient cash flows to meet its obligations for a period of at least 12 months from the date of approval of these financial statements.

The directors have a reasonable expectation, based on its present liquidity position, that the charity has adequate resources to meet its commitments over the next 12 months from the approval of these financial statements. Accordingly, the Directors continue to adopt the going concern basis of preparation in the financial statements for the year ended 31 August 2022.

Incoming resources

Incoming resources are recognised when the conditions of entitlement, probability and measurement as specified in SORP, are met. The value of volunteer time is not included in the Financial Statements.

Activities for generating funds are the trading and other fundraising activities carried out by a Charity primarily to generate incoming resources which will be used to undertake its charitable activities.

Incoming resources from charitable activities include monies received for the provision of charitable services, and grants received for the provision of specific services.

16

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

The charitable activities have been analysed under the following headings:

Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to this expenditure.

Costs of generating funds are the costs associated with generating incoming resources from all sources other than from undertaking charitable activities.

Direct charitable expenditure is that expenditure which is directly incurred in furtherance of the charities objects.

Support costs are costs incurred directly in support of the Charity. The costs are attributed to the activities that they support.

Governance costs are those activities which provide the governance infrastructure which allows the charity to operate and to generate the information required for public accountability.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. As VAT is irrecoverable, it is charged against the category of resources expended for which it was incurred.

Tangible Fixed Assets

Tangible Fixed Assets are stated at cost less depreciation. Depreciation is provided to write off the cost, less estimated residual value of each asset over its useful life, at the annual rate of 15% straight line. Capital expenditure in excess of £200 is taken to the Statement of Financial Position in the year it is incurred and depreciated over its useful life. Expenditure of less than this amount is debited to the Statement of Financial Activities accordingly. Fixed Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value or value in use.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, including transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. In the Statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

17

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

ACCOUNTING POLICIES continued

Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, and impairment loss is recognised in the Income statement.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the charity would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, including transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Accumulated Funds

Unrestricted Income Funds

Unrestricted Income Funds are available for use at the discretion of the members in the furtherance of the general objectives of the charity.

Taxation

There is no taxation as the charity has been granted charitable status by HMRC (Charity Number XR 11142).

18

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

3. LEGAL STATUS

member in the event of winding up is limited to £10.

4. INCOME FROM CHARITABLE ACTIVITIES

INCOME FROM CHARITABLE ACTIVITIES
Year ended Year ended
31 August 2022 31 August 2021
£ £
Income from Charitable Activities 180,878 175,614
Included within Income from Charitable Activities are the
following amounts:
Restricted funds:
EANI Grants 136,708 131,641
Unrestricted funds:
National Office Provincial Support Grants 42,367 42,956
Training income and support 250 989
Bank interest receivable 23 28
Other 1,530 -
180,878 175,614

19

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

5. TOTAL RESOURCES EXPENDED

Expenditure on Charitable Activities

Charitable activities have been analysed into three categories as explained in the accounting policies. Costs are allocated using the principals explained in that note. Volunteer support and training includes those activities that support leaders and other adults involved in Scouting. Support and services to the Scouting movement includes activities such as educational activities that members participate in, activities which are aimed at growing the Scout movement and activities such as safeguarding training and insurance, and which assist the activities of the Scout group. Governance costs includes the cost of holding Board and General Meetings.

Analysis of expenditure
on charitable activities
Note
Support and Training
5.1
Support and services to
the Scouting Movement
5.2
Governance Costs
5.3
Analysis of expenditure
on charitable activities
Volunteer support and
Training
Support and services to
the Scouting Movement
Governance Costs		 Unrestricted
Restricted
Year Ended
31 August
2022
Year Ended
31 August
2021
£
£
£
£
553
31,707
32,260
71,407
43,344
63,838
107,182
111,593
358
1,510
1,868
143
44,255
97,055
141,310
183,143
==============================
==============================
==============================
==============================
Direct
Support
Governance
Total
Total
£
£
£
£
£
32,260
-
-
32,260
71,407
-
107,182
-
107,182
111,593
-
-
1,868
1,868
143
32,260
107,182
1,868
141,310
183,143

20

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

5.1 Volunteer Support & Training

Year ended Year ended
31 August 31 August
Unrestricted Restricted 2022 2021
£ £ £ £
Training Expenditure 553 - 553 32
Special Projects - 31,707 31,707 70,460
Other Provincial Costs - - - 915
____ _____ ______ ______
553 31,707 32,260 71,407

5.2 Support and Services to the Scouting Movement

Year ended Year ended
31 August 31 August
Unrestricted Restricted 2022 2021
£ £ £ £
Central Management Costs 40,436 43,255 83,691 81,896
Fixtures and Fittings Depreciation 327 - 327 570
Office Accommodation & Services - 15,283 15,283 11,824
Professional Services 1,644 3,700 5,344 10,388
Other Expenses 937 1,600 2,537 6,915
______ ______ __ __
43,344 63,838 107,182 111,593

5.3 Governance costs

Year ended Year ended
31 August 31 August
Unrestricted Restricted 2022 2021
£ £ £ £
Board and general meetings 358 1,510 1,868 143
358 1,510 1,868 143
-

21

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

_________________

6. DIRECTORS

A) Remuneration

None of the directors received any remuneration during the year (PY: £NIL).

B) Expenses

Expenses
No of
Amount
Directors		 Nature of
£
reimbursed		 Expenses
Expenses 1,504
2		 Incurred in
carrying out
duties as
required by
PMST and The
Scout Foundation
(NI).
STATUTORY AND OTHER INFORMATION
Year ended Year ended
31 August 2022 31 August 2021
£ £
The surplus for the year has been arrived at after charging:
Depreciation 327 570
======================= =======================

7. STATUTORY AND OTHER INFORMATION

The audit fee for the year ended 31 August 2022 is to be borne by an associated company, Gasóga na hÉireann/Scouting Ireland CLG. This is consistent with the prior year.

22

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

8. STAFF NUMBERS AND COSTS

The average number of employees employed during the year was 4 (2021:4).

The directors of The Scout Foundation (NI) received no remuneration for their services (PY: nil). No staff emoluments in excess of £60,000 were distributed (PY: none). There was no compensation paid to key management personnel during the year (PY: nil).

Year ended Year ended
31 August 2022 31 August 2021
£ £
Staff costs:
Wages and salaries 77,564 73,858
Social welfare costs 1,410 5,421
Pension costs 1,705 1,434
--------------------------- ---------------------------
80,679 80,713

9. TANGIBLE FIXED ASSETS

Brought
forward Carried forward
1 September 2021 Additions 31 August 2022
£ £ £
COST
Fixtures & Fittings 18,858 - 18,858
Computer Equipment 5,531 - 5,531
---------------------------- ------------ ----------------------------
24,389 - 24,389
============================ ============ ============================
Brought
forward Carried forward
1 September 2021 Charges 31 August 2022
£ £ £
ACCUMULATED DEPRECIATION
Fixtures & Fittings 18,858 - 18,858
Computers 4,006 327 4,333
---------------------------- ----------------------- ----------------------------
22,864 327 23,191
======================= ======================= ============================
Brought Carried
forward forward
1 September 31 August
2021 2022
£ £
NET BOOK VALUE
Fixtures & Fittings - -
Computer equipment 1,525 1,198
1,525 1,198

23

THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

10. DEBTORS
Year ended Year ended
31 August 31 August
2022 2021
£ £
Other Debtors 16,685 5,202
---------------------------- ----------------------------
16,685 5,202
======================= =======================
11. CREDITORS: Amounts falling due within one year
Year ended Year ended
31 August 31 August
2022 2021
£ £
Other Creditors 11,729 53,186
Accruals 510 199
Other taxation 1,465 -
-------------------------------- --------------------------------
13,704 53,385
================================ ================================
12. FUNDS
2022 2021
£ £
At 1 September 2021 121,520 129,049
Surplus/(Deficit) for year 39,568 (7,529)
---------------------------- ----------------------------
At 31 August 2022 161,088 121,520
================================ ================================

13. CAPITAL COMMITMENTS

The Charity had no capital commitments at the year end.

14. CONTROL

The controlling parties of the charity are considered to be the members.

15. RELATIONSHIP WITH OTHER CHARITIES

The Scout Foundation (NI) is associated with Gasóga na hÉireann/Scouting Ireland CLG a company incorporated in Ireland. In the year ended 31 August 2022, donations amounting to £42,367 (2021: £42,956) were received from Gasóga na hÉireann/Scouting Ireland CLG.

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THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

16. ANALYSIS OF FUNDS

Analysis of unrestricted reserve
Analysis of restricted reserve		 Balance
Incoming
Resources
Balance
2021
Resources
Expended
2022
£
£
£
£
104,828
44,170
(44,255)
104,743
16,692
136,708
(97,055)
56,345
121,520
180,878
(141,310)
161,088

17. APPROVAL OF FINANCIAL STATEMENTS

The financial statements were approved on 23 March 2023.

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