Financial Statements for the year ended 31 December 2013 · Woodcraft Folk is the co-operative children and young people’s movement. We run hundreds of grassroots education groups

Registered charity in England & Wales (1148195) and in Scotland (SC039791) Registered in England & Wales Company No. 8133727

Woodcraft Folk

Financial Statements for the year ended 31 December 2013

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Woodcraft Folk Report of the General Council for the year ended 31 December 2013

The General Council (Trustees and Directors of Woodcraft Folk) present their report and the audited financial statements for the year ended 31 December 2013.

Reference and Administrative Details

Charity Name: Woodcraft Folk

Charity Registration Numbers: 1148195 (England & Wales) and SC039791 (Scotland)

Company Registration Number: 8133727 (limited by guarantee)

Registered Office: Units 9/10, 83 Crampton Street, London SE17 3BQ

General Council (Trustees and Directors) for the period

Louise Delmege Kerry Frankland Tom Gower Pat Hunter – Chair Ann MacGarry Melissa March Richard Robertson – Treasurer Ralph Sleigh Martyn Wells

until 27/4/13 Kate Bowman Laurie Cannell Kirsty O’Neill Simon Phillips Lloyd Russell-Moyle Carly Walker-Dawson

from 27/4/13 Ben Bonerjea Luke Flegg Laura Hallsworth Josh Hope-Collins

until 7/9/13 Lily Bowler Sam Sender

from 7/9/13 Naomi Wilkins

until 12/10/13 Leonor Worssam

from 12/10/13 Anna Rathbone

until 30/11/13 Tom Dunnill Sarah McGovern

until 17/5/14 Tom Brooks

General Secretary (Chief Executive & Company Secretary) Jon Nott Auditors Slade & Cooper Limited, 46-50 Oldham St, Manchester M4 1LE Bankers The Co-operative Bank plc, 84/86 West Street, Sheffield, S1 3SX Solicitors Lester Morrill inc. Davies Gore Lomax, 26 Park Square West, Leeds LS1 2PL

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Objectives

Woodcraft Folk is the co-operative children and young people’s movement. We run hundreds of grassroots education groups in towns and cities across the UK where young people of all ages meet to play games, make friends and learn about big ideas from climate change to social justice through co-operative activities.

The objects of the organisation, as set out in the Articles of Association, are the advancement of education and the empowerment of children and young people for the public benefit:

by encouraging children and young people to participate in society, improving their lives and others through active citizenship; and

promoting the interests and welfare of children and young people.

In pursuit of these objects Woodcraft Folk works to a set of educational aims and principles. These are codified at the head of a secondary governing document, our “Aims, Principles & Programme” which can be viewed on our website: http://woodcraft.org.uk/resources/aims-principles-and-programme

Our objectives and how they deliver public benefit

We have considered the Charity Commission guidance and believe that our activities are wholly undertaken to further our charitable purposes for the public benefit. The broad objectives of Woodcraft Folk are covered in the Aims, Principles & Programme document, and elaborated on in the strategic plan. In the widest sense they are:

Growth Woodcraft Folk aims to make its opportunities available to every child and young person in Britain who wishes to take part;

Diversity Woodcraft Folk aims to have every group reflect its local community and to have groups in as wide a range of communities as possible;

Partnerships Woodcraft Folk aims to work with and alongside like-minded organisations;

Finance Woodcraft Folk aims for all its branches to be self-financing and for the national organisation to have the money it needs;

Training Woodcraft Folk aims to provides adequate training for all its volunteer leaders ensuring they have the skills to deliver activities for children and young people;

Quality Woodcraft Folk is committed to ensuring the highest quality experience for all its members of all ages.

Activities

Woodcraft Folk undertakes a wide range of activities to achieve our charitable objects.

Regular activities for groups of children and young people

Woodcraft Folk’s volunteer-run local groups are the primary means of engaging with our beneficiaries and delivering our charitable objects. Groups usually meet weekly during term-time and are organised by age group:

(i) Woodchips: under 6 years old (ii) Elfins: 6 to 9 years old (iii) Pioneers: 10 to 12 years old (iv) Venturers: 13 to 15 years old (v) District fellows (DFs): 16 to 20 years old

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A collection of groups in a local area forms a District and some activities, such as camps, training, and fundraising are carried out across age groups at the District level. District Fellows have greater autonomy and often take on leadership roles within the District.

Our groups offer a wide-ranging educational programme based on our aims and principles. Children and young people are engaged in choosing and delivering programme at all levels within their group and district.

Camping and Outdoor Events

In addition to local activities, groupings based on interests or age-group, take part in camps and outdoor events ranging from activity days, through weekend hostelling trips, summer camps, national camps and, approximately every five years, international camps involving thousands of children and young people from sister organisations around the world.

Woodcraft Folk camps are based on our principles of equality and co-operation, with participants of all ages taking a share in the responsibility for contributing to the programme of activities, cooking, cleaning, and all the other aspects of camp life.

International Activities

As well as our flagship international camps, groups and districts offer children and young people the opportunity to meet peers from other countries and experience different cultures through exchange visits and hosting delegations at our camps and events.

We work through our umbrella body the International Falcon Movement – Socialist Education International (IFM-SEI) to partner with organisations which share our aims and values.

Woodcraft Folk also participates in the EU’s European Voluntary Service programme to offer placements for young people to work in youth organisations in other countries and to host international volunteers to support our projects and activities.

Campsites and Centres

Woodcraft Folk owns and runs a small network of campsites and outdoor activity centres, both for our own groups and for use by schools, community groups and other youth organisations, which provide opportunities for children and young people to develop and learn by taking part in adventurous activities and engaging with the natural world.

Folk Supply

We run a primary-purpose trading department, Folk Supply, to provide Woodcraft Folk costume and educational resources to our members.

Central Support

Woodcraft Folk employs a small staff team to support the volunteers who run our groups, camps and other activities. This team supports membership, group registration, insurance, safeguarding, training, communications, finance, governance and regulatory compliance.

Projects

Depending on funding, we are able to supplement this central support with developmental projects to advance our aims. Projects running in the current year are outlined in the Achievements section of this report.

Use of volunteers

There are almost 3000 volunteers, most of whom are members, regularly active in the organisation, contributing work valued at hundreds of thousands of pounds per annum. This

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work ranges from delivery of week-to-week activities for children and young people, to the management of large scale projects and staff, to the active involvement of General Council in the running of the organisation. Staff members contribute to debates and discussions at all levels but the ultimate decision-making power rests in the hands of volunteer members.

Grant making policy

At present Woodcraft Folk does not usually make grants. Insofar as it acts as a channel for disbursing grants from sponsors such as the co-operative movement, it does so in an equitable manner based on the number of registered groups in a district, area or region. Through improvements in monitoring it provides an added safeguard that those funds are used as directed by the donor.

Our five-year strategic plan

Building on the success of the Big Plan (2008-13), the Bigger & Better plan (Woodcraft Folk’s strategic plan 2013-18) focuses on organisational growth. The Bigger & Better plan seeks to support growth in members, in groups and in income, focusing development support on:

Sustaining existing groups; Supporting new groups; Reaching out to new communities.

Goals for 2013

In addition to the ongoing pursuit of Woodcraft Folk’s charitable objects through the activities outlined above, the Trustees set the following specific targets for 2013:

Growth & Diversity

Woodcraft Folk sought in 2013 to use the opportunities provided by our local delivery contract for the National Citizens Service in West Yorkshire to engage more young people, recruit volunteers, develop our existing groups and support the fledgling new district in Wakefield.

We also sought to secure funding for our tried and tested PlayOut scheme to support existing districts to expand their reach and to establish new districts in communities we do not currently serve.

Finance & Partnerships

General Council, mindful of the approaching end of five years’ of Big Lottery funding in 2014 and the increasing competition for grant funding, put in place strict budgetary controls with a goal of building a more appropriate level of operating reserves for core activity in 2014 and beyond.

General Council also developed a fundraising plan to continue the diversification of income streams, focusing on increasing individual donations from non-members, moving to direct debit payment of membership and seeking new sources of grant and contract income.

General Council sought to continue the development of Woodcraft Folk’s close relationship with the co-operative movement, both in terms of member engagement and financial support.

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Training & Quality

As 2013 would be the last full year of funding for the TREE programme, the focus was on developing resources and training to ensure the legacy of the programme, embedding the values of youth participation and youth leadership throughout the organisation and creating a cohort of participation ambassadors.

General Council’s fundraising sub-group were set the goal of securing new grants or contracts that would enable the organisation to continue to deliver high quality training and support to our volunteers.

In order to better serve our groups, districts and members, we aimed to launch an online shop for Folk Supply.

Achievements and Performance

Groups & Districts

We ended 2013 with 312 paying groups (a slight decrease on 2012, mainly due to the merging of groups within districts and the closure of a few smaller districts) and 2,580 over-16 members (a 4% rise on 2012). Average numbers of children attending each group rose from 13 in 2012 to 14 in 2013, meaning that over 4,000 children benefit from regular attendance at a Woodcraft Folk group night.

As part of the TREE programme we offered targeted support for districts and groups to ensure they are aware of the range of resources we offer and are supported to access these development tools, including a new range of materials aimed at young members looking to take on leadership roles.

“Hands In”, an annual activity run concurrently in our groups up and down the country throughout each March, is designed to help them reflect on their own activity and on their role as a part of a nation-wide movement. This year’s theme was geo-caching, with groups creating their own caches and tracking the progress of specially produced Woodcraft Folk geo-coins.

Many DFs are active locally, running groups or taking other key roles in their Districts. Nationally, the DF movement remains strong with a regular programme of events and a growing regional structure.

Campsites and Outdoor Centres

Cudham Environmental Activities Centre goes from strength to strength with every weekend booked by Woodcraft groups, including the popular Elfin sleepover weekends and an increasing number of events for older age groups and leader only training weekends. The Centre is also used by like-minded organisations and school groups. The centre website (http://cudhameac.org.uk/) was re-launched and the Peter Dixon lodge was opened, providing additional indoor activity space.

The local management committee concluded the process of winding down Hamsterley Forest Centre in preparation for the end of the lease in May 2013, handing over the running of the centre to our Stanley district for the summer, following a temporary extension of the lease for three months. The Trustees would like to record their thanks to all the volunteers who have been involved in running the centre over the years.

Height Gate continues to develop as a flagship centre for sustainable energy use, with locally coppiced woodland providing fuel for its wood-burning stove and progress on providing electricity from an on-site wind turbine.

Lockerbrook Outdoor Activities Centre in the Peak District continued to provide adventurous activities for young people from a range of Woodcraft Folk groups, schools and

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other community organisations. A new website (http://www.lockerbrook.org.uk/) was launched in advance of the centre’s 50th anniversary in 2014.

Woodcraft Park Farm at Lurgashall is managed by a sub-committee of our London region and continues to offer back to basics camping and bushcraft activity for groups of up to 100 for 60 nights per year.

Camps

Districts continued to hold local camps and outdoor activities, with a growing number of forest schools qualified leaders running regular group night activity in an outdoor setting. In addition, national camps in 2013 included:

Venturer Camp, the triennial camp for our 13-15 age group engaged around 700 young people and leaders in activities, training and practice-sharing themed around Shakespeare’s Midsummer Night’s Dream. This camp was organised by Venturer Committee, a body elected by and from Woodcraft Folk’s Venturer groups, with the support of leaders aged 16 and older.

The annual DF Camp, self-organised by the 16-20 year old District Fellows. Blue Skies Camp, offering training and hands on experience for new young leaders

and a first camping experience for new groups and families.

International Activities

We continue to work with IFM-SEI, the International Falcon Movement - Socialist Education International, a global network of children’s and youth organisations which share our values. Many districts take part in international exchanges as part of ongoing relationships with local groups in other countries. In April Woodcraft Folk representatives attended the European Falcon Network practice-sharing seminar in Germany looking at local group work.

Seven Woodcraft Folk members undertook European Voluntary Service (EVS) placements with partner organisations in Cameroon, Chile, Columbia, Finland, Honduras, Indonesia, Israel and Senegal in 2013 as part of the “Getting Out, Getting Skilled” outdoor education project organised by the International Falcon Movement as a multi-partner EVS project. As part of this project Woodcraft Folk hosted young people from Cameroon, Germany and Senegal. In addition, the EVS project “Volunteering Against Poverty” (begun 2012), through which Woodcraft Folk offered placements to young people from Cameroon, Columbia and Indonesia was concluded.

Woodcraft Folk was proud to host the 26th Congress of the IFM-SEI (International Falcon Movement – Socialist Education International) in June, welcoming representatives from young people’s organisations in 38 countries and four continents to the Co-operative Group headquarters in Manchester for the event. Woodcraft Folk trustee Carly Walker-Dawson was elected to the IFM-SEI Presidium (governing body) to represent European member organisations.

TREE

The Big Lottery funded TREE project (Training, Representation, Equality, Engagement) continues to be led by a Steering Group including representatives from Pioneer (10-12), Venturer (13-15) and DF (16-20) age groups. The programme aims for children and young people to get the best possible experience from the Woodcraft Folk by ensuring they have a voice and influence at every level. It helps achieve Big Plan aims with project activities being developed at local and national level in consultation with young people and group leaders.

As the TREE participation project progresses we are embedding increased engagement by young members in our democratic structures. Over a third of our board of Trustees are under 25 and more than 40% of delegates to our Annual Gathering were under 25.

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Twenty six local groups organised youth-led ‘Action Projects’, funded through the TREE programme to tackle issues in their communities.

54 new mentoring partnerships have been created in the last 12 months, with 49% of mentors under 25.

Working with Change Agents, we ran a series of inclusive recruitment pilots to support districts in recruiting volunteers from across their local community. Reports of these pilots, along with the case are available at http://woodcraft.org.uk/inclusive-recruitment.

100% of participants believe that their TREE experiences will help them in their future education and careers.

National Citizen Service

Woodcraft Folk continues to deliver the Cabinet Office's National Citizen Service programme in West Yorkshire, and has been highlighted as a good practice example in the engagement of young people.

Woodcraft Folk achieved a 97% retention rate of participants and has successfully supported young people to progress into further volunteering and social action projects. For example:

Two Woodcraft Folk participants represent the views of NCS graduates on the NCS Trust Youth Board

Some graduates have returned to volunteer with recruitment and programme delivery Training to be a young leader with Woodcraft Folk Other young people have worked together to set up a new Woodcraft Folk District

PlayOut Stirling

Over 200 children joined in with 6 PlayOut days held in parks in Stirling over the summer and, following two enrolment sessions, a new group was established in the autumn term.

Outreach and media

Young members took Woodcraft Folk ideas and values to a number of festivals during the summer, running information stalls and providing children’s areas at Glastonbury, Latitude and Tolpuddle Martyrs festivals among others.

Our groups make good use of local media to promote their activities and we are seeing an increasing number using social media tools such as Twitter and Facebook.

Training & Quality

Our development conference is a practical example of innovative participation and educational techniques, including the use of Open Space methodology and is often combined with the delivery of training courses to reduce administrative costs and provide opportunities for cross-fertilization of ideas.

MEST UP (Mediation Education Support Team Umbrella Project) is a peer education project run by members of the District Fellows Movement to provide support and advice at Woodcraft Folk events on topics including sex, drugs, identity, bullying, abuse and peer pressure.

Our continuous development programme ‘Follow the Trail’ works across the organisation allowing young members to evaluate their experience and help their leaders to work to deliver a better Woodcraft experience.

In 2013 Big Lottery funding of the TREE programme enabled us to continue the increased levels of training offered to volunteers in 2012, including further growth of our volunteer trainers’ network, particularly young trainers. We ran numerous training events, including our

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popular ‘Bored Meetings’ training for young people serving on committees, Young Leaders’ training and Learn to Play training for new leaders.

Partnerships

Woodcraft Folk continued to receive significant financial and organisational support from the Co-operative Group and independent retail societies both nationally and regionally. We continue to choose to use co-operatives for a variety of services; from food for camps and large events, to trainers for groups, districts and national events. Nationally the Woodcraft Folk maintains strong links to Co-operatives UK (the UK Co-operative federation).

Both nationally and regionally, we continue to work closely with Independent Co-operative Societies and the Co-operative Group’s regions. We were pleased to be invited to send a youth representative to join the Workers Co-operative Council of Co-operatives UK.

During 2013 we continued our work with Trades Unions and are pleased to report that eleven trade union branches and four national unions have affiliated to Woodcraft Folk. We are particularly grateful to the GMB for sponsoring an issue of The Courier, our members’ newspaper, produced by young Woodcraft Folk (The Courier is available online at: http://woodcraftfolk.tumblr.com/tagged/courier).

We continued to work with partners, including Dyslexia Action, National Autistic Society, National Deaf Children’s Society, RNIB, Scope, Sense, Young Carers Trust and Young Minds the to increase diversity within our organisation and to include as many children and young people as possible in Woodcraft Folk activity.

Nations

Our groups in Scotland and Wales operate with their own devolved governance bodies; both of which appoint representatives to the board of Trustees.

Woodcraft Folk Scotland

Woodcraft Folk Scotland staff developed an outcomes wheel and ‘smiley face’ evaluation tool for under 6’s and visited all groups in Scotland. These tools were used with over 100 children and young people.

Three training weekends were held in Scotland, one of which led to the opening of a new group in Dunblane. We launched our online volunteer toolkit and Glasgow groups trialled new approaches to volunteer recruitment.

Over 50 people attended the Glasgow ‘Making Connections’ camp and other groups held wild or low equipment camps and hostel weekends.

Gwerin y Coed (the Woodcraft Folk in Wales)

Our work in Wales for 2013 focused on the first year of “Co-op Op”, a two year project funded by the Welsh Government to raise awareness among young people about the employment opportunities provided by co-operatives, train peer educators, run taster sessions and share best practice with other youth organisations.

Six taster sessions engaged over fifty 11-25 year olds and over 500 young people at Venturer Camp visited two co-operative cafes run by Gwerin members in the 16-20 age group. A number of co-op resources have been translated and Gwerin are working with the Co-operative College to offer accredited training.

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Administrative Performance

The ambitions set out in the Bigger and Better Plan, with their focus on support for grassroots growth and delivery, provide clear direction to the organisation.

2013 saw the start of a new strategic plan (see above), as well as Woodcraft Folk seeking new streams of sustainable funding by bringing Folk Supply online and developing the “Friends of the Folk” donor scheme.

A new staff structure came into effect from 1 May 2013. This will be reviewed in 2014.

Financial Review

As this is Woodcraft Folk’s first year as a charitable company, there are no figures for comparison with previous years. 2013 is also the first year where the entire activity of groups and districts has been consolidated into the accounts of the charity. As a result some areas which were previously income and expenditure for the charity are now internal transfers between different parts of the charity and are removed as part of the consolidation to avoid double counting. This means that figures such as group registration fees, payments from groups to Woodcraft Folk sites and centres, and the distribution of Co-op grants to groups are cancelled out as income and expenditure in the consolidated accounts.

The financial statements show a deficit on unrestricted funds of £22,293 and an increase in restricted funds of £140,295 so that, overall, incoming resources exceeded outgoing by £118,002. This represents an increase from the total funds transferred in from the Woodcraft Folk unincorporated association of 5.6% but there are elements of our activities where, like many other charities, we face major challenges in the current economic climate.

The figures can be broken down into areas of activity. The Central Projects are mainly the TREE and NCS projects. The Other Projects are primarily Playout South London and PowerPod in Edinburgh.

The total surplus for the year is the same as that in the Statement of Financial Activity on page 18 but the total income and total expenditure figures in this table differ from those on the Statement because the receipts and payments between different parts of Woodcraft Folk have to be removed from the consolidated accounts to avoid double counting.

This table shows that gross income in 2013 exceeded £2m. In all areas apart from the Outdoor Activity Centres, restricted funds generally increased during 2013 while unrestricted expenditure exceeded income by relatively small amounts in most areas other than the core office, where the goal of increasing the office operating reserve was achieved.

Total assets, income and expenditure were substantially higher than shown in the accounts of the old, unincorporated charity because the accounts now include all the transactions and

Office Core

Central Projects

Outdoor Activity Centres

Regions, DFs and Nations

Groups and Districts Other Projects Total

unres. restricted unres. restricted unres. restricted unres. restricted unres. restricted

Total Income 370,158 545,976 216,984 35 67,888 105,996 633,978 157,382 2,640 10,000 2,111,037

Total Expenditure 346,650 441,971 246,120 14,011 73,716 94,888 644,169 126,224 3,286 2,000 1,993,035

Surplus/(Deficit) for year 23,508 104,005 (29,136) (13,976) (5,828) 11,109 (10,191) 31,158 (646) 8,000 118,002

Funds at 1/1/2013 712,365 28,592 253,814 450,041 117,704 23,472 490,365 34,741 11,086 - 2,122,180

Funds at 31/12/2013 735,873 132,597 224,678 436,065 111,876 34,581 480,174 65,899 10,440 8,000 2,240,182

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assets of the Groups and Districts. Previously only the restricted funds relating to Groups and Districts were included in the consolidated accounts.

During 2013 strict controls were applied to expenditure on running the core office function and the total costs for the year were contained at the level set by the budget for the year. Income generally matched expectations though there was also a single donation of £20,000 from a member which made a good contribution to the overall surplus. Analysis of the cost of providing support and service to the groups and members shows that charges were not set high enough to meet those costs and income from other sources such as grants have not been keeping pace with inflation. This situation was recognised by the 2014 AGM which agreed to increase group registration and membership fees and to request that groups make additional contributions to help cover core costs.

During 2013 work continued to improve the levels of both unrestricted and restricted income available to all areas of Woodcraft Folk activity and this is explained in the fundraising section – see above.

Reserves policy

Woodcraft Folk aims to hold sufficient reserves to cover our commitments such as to contracts of employment, buildings and activities. Many of our operations have no commitments creating liabilities. Our groups, districts and regions (who made up 37% of our turnover in 2013) do not undertake activities unless they have the resources to cover their cost. In other operations, where we employ staff, run offices and contract to run activities, we hold sufficient cash reserves to meet commitments for three months in the event of a loss of funding and/or winding down of the organisation. At the end of 2013 this amounted to £146,000 and is represented by general, designated and restricted funds as applicable to the commitments.

Principal funding sources

There are six key strands to the revenue received by the Woodcraft Folk. A significant proportion of income derives from the membership in the form of annual subscriptions, group fees, payments for camps and other events and purchases from the Folk Supply department. Where appropriate, members are asked to register donations for Gift Aid to enhance the value of these receipts. By the end of 2013, 23% of members had moved to payment by Direct Debit, with 16% making a donation in addition to their membership.

Second, we are increasingly securing project funding in the form of contracts, rather than grants, such as the contracts for delivery of the National Citizenship Service and the training of other providers.

The third major source of revenue derives from the co-operative movement. The Woodcraft Folk has, since its foundation, been supported by different co-operative societies on account of its adherence to co-operative principles and practice and its role in introducing these to children and young people through the educational work undertaken. Funding from the co-operative movement includes national, regional and local grants, some of it linked to delivering co-operative education work in partnership with co-operative societies. The Woodcraft Folk acknowledges with thanks the continued financial support received from the Co-operative Group plc and other co-operative societies.

A fourth key funding stream comprises money from grant-making bodies such as the Big Lottery Fund and charitable trusts and foundations. Some project work and, where allowable, an element of core funding, is supported by grants from these funders and Awards for All provides a number of small grants to groups for their equipment and local activities.

Gwerin y Coed (Woodcraft Folk in Wales) receives funding from the Welsh Government’s National Voluntary Youth Organisations scheme, Vodafone and Cynefin y Werin. In

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Scotland, financial support is provided from the Scottish Government’s National Voluntary Organisation Support Fund, Unified Fund and Strategic Partnership Fund, as well as the Scottish Co-operative, the Darroch Charitable Trust and Awards for All (PlayOut Stirling).

Finally, we have focused on growing contributions from a wider donor base with our “Friends of the Folk” scheme. This is a new area of funding, but one which the Trustees hope will provide a growing income in the years to come.

Plans for future periods

In line with the Strategic Plan agreed in 2013, Woodcraft Folk will continue to focus on supporting existing and developing new groups and districts to ensure the best possible experience for children and young people in communities across the country.

This development will be supported by a continuing focus at Trustee level on policies, systems and procedures to support and encourage effective financial management at all levels of the organisation and the updating of the wider risk management systems to support volunteers to ensure the effective management of financial, safeguarding and other key risks.

Following the move to charitable company status, the Trustees plan to review the democratic governance structure of the organisation.

Structure, Governance and Management

Governing document

Woodcraft Folk is a registered charity and a registered company established in July 2012 and governed by a Memorandum and Articles of Association. The activities, assets and liabilities of the unincorporated organisation Woodcraft Folk, which was founded in 1925 and was a registered charity, were transferred to the charitable company on 1 January 2013.

Company status

Woodcraft Folk is a company limited by guarantee and all company members have agreed to contribute a sum not exceeding £1 in the event of a winding-up.

Recruitment and appointment of trustees

The board of Trustees, who are also the directors of the company, is known as the General Council and comprises 20 elected members each serving a 2 year term, plus a treasurer selected by open recruitment and interview and appointed to serve for 5 years.

The elected members comprise:

10 members, 5 elected each year by conference ballot; 1 member, elected in Scotland from the membership there; 1 member, elected in Wales from the membership there; 4 Members aged 16 to 24 inclusive, 2 elected each year by conference ballot; 2 District Fellows Movement (DF) members elected at DF Althing (their own

conference); and 2 members appointed by the DF Committee (DF members are aged 16 to 20

inclusive).

The Aims, Principles & Programme requires a standing invitation for an observer representing the educational activity of the co-operative movement. This seat is currently held by a representative of the Co-operative Group’s Values & Principles Committee.

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Induction and training of trustees

New trustees attend an induction session and are paired up with an experienced Council member for ongoing support. A session is run during the first Council meeting following the Annual Gathering to provide information for all General Council members on trustees' governance and oversight duties. General Council members sign up to a code of conduct as part of the induction process.

Organisational structure

Woodcraft Folk is a democratically structured membership organisation which operates as part of the voluntary and community sector. Local groups, comprising a pool of volunteers, meet regularly to provide a range of activities for children and young people. Where two or more groups exist in a locality they constitute a district association. Each group and district is entitled to send a delegate to the Annual Gathering, which includes the Annual General Meeting of the company. It is this body of delegates who elect the General Council.

There are also conferences held and committees operating in Scotland, Wales and the English regions with varying functions and status. The two nations relate directly with their own governments and send a representative each to General Council. The regions in England have no direct representation on General Council.

The young adult section of the Woodcraft Folk, called DFs (District Fellows), include 16 to 20 year olds organising their own affairs through district, regional and UK wide bodies including a DF Committee and their own annual conference, Althing. They elect four delegates to General Council.

The five residential centres and campsites (and any current projects) are the responsibility of management committees typically drawn from local districts or the nations/regions in which they are based, together with General Council representation. These local committees are ultimately responsible to General Council who have the final responsibility for the oversight and good management of those projects.

Related Parties & Partnerships

Woodcraft Folk is a local delivery partner for the National Citizen Service in Wakefield and Bradford, West Yorkshire, under a contract with the National Youth Agency.

Woodcraft Folk is a member organisation of the International Falcon Movement – Socialist Education International. We co-operate with IFM-SEI and its member organisations on a number of joint projects, funded by the European Union and the Council of Europe. These projects including running and participation in seminars and camps throughout the year.

Woodcraft Folk provides services, including payroll and insurance management, to the Trustees of Darsham Country Centre, an independent charity which operates as part of Woodcraft Folk’s network of campsites and outdoor activity centres.

Risk management

General Council is actively involved in reviewing threats to the organisation. It does so at Council meetings with the support of the senior staff and maintains a collegiate approach to managing risks.

A Risk Register and business continuity plans relating to specific risks are being prepared by senior staff working closely with Trustees.

All financial actions within Woodcraft Folk are subject to its comprehensive financial procedures, which were reviewed in 2012. Operational management of agreed budgets is delegated to staff members but General Council retains control over any variances to budgets throughout the year via its Finance & General Purposes Committee.

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Safeguarding of children and young people underpins all Woodcraft Folk activity. All relevant staff and volunteer members regularly working unsupervised with children complete enhanced Disclosure & Barring Service disclosures through the Woodcraft Folk (or join the Protection of Vulnerable Groups scheme if active in Scotland). These disclosures are renewed every three years. Members are also trained in good practice relating to safeguarding at local level, as well as having access to guidance on health & safety and drug, alcohol & tobacco education.

The organisation’s safeguarding policy and procedures are reviewed regularly by Trustees in conjunction with the lead and deputy safeguarding officers (both senior members of staff), promoted throughout the organisation and supported by training and online resources. Full details are on our website: https://woodcraft.org.uk/safeguarding

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Statement of General Council responsibilities

The General Council is responsible for preparing the Report of the General Council and the financial statements in accordance with applicable law and regulations.

Company law requires the General Council to prepare financial statements for each financial year. Under that law the General Council has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the General Council 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 charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the General Council is required to:

• select suitable accounting policies and then apply them consistently; • observe the methods and principles in the Charities SORP; • make judgements and accounting estimates that are reasonable and prudent; • state whether applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; • prepare the financial statements on the going concern basis unless it is inappropriate to

presume that the charitable company will continue in business.

The General Council is responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the General Council, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 1.

In accordance with company law, as the company’s directors, each of the General Council certify that:

• so far as they are aware, there is no relevant information of which the auditors are unaware; • as directors of the company they have taken all necessary steps to be aware of information

which would be relevant for audit purposes and have communicated them to the auditors.

The General Council are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditors

Slade & Cooper Limited were re-appointed as the charitable company’s auditors during the year and have expressed their willingness to continue in that capacity.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

Approved by the General Council and signed on its behalf by:

..................................... Pat Hunter (Chair) ..................................... Date

16

Independent Auditor's Report to the General Council of Woodcraft Folk for the year ended 31 December 2013

We have audited the financial statements of the incorporated charity, Woodcraft Folk, for the year ended 31 December 2013, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (Financial Reporting Standards for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities).

This report is made solely to the charitable company’s 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 charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditors

As explained more fully in the Trustees’ Responsibilities Statement set out on page 14, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors.

Scope of the audit of the financial statements

A description of the scope of an audit of financial statements is provided on the FRC’s website at www.frc.org.uk/apb/scope/private.cfm

Opinion on financial statements

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 December 2013, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

and have been prepared in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

(continues)

17

Independent Auditor’s Report (continued)

Opinion on other matter prescribed by the Companies Act 2006

In our opinion the information given in the Trustees’ Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements.

Matters on which we are required to report by exception

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:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of trustees’ remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit; or

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Annual Report and take advantage of the small companies exemption from the requirement to prepare a strategic report.

James Gore-Langton FCCA DChA Senior Statutory Auditor

for and on behalf of Slade & Cooper Limited Statutory Auditors

Green Fish Resource Centre 46-50 Oldham Street, Manchester M4 1LE

Slade & Cooper Ltd is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Unrestricted Restrictedfunds funds Total 2013

Note £ £ £

Incoming resourcesIncoming resources from generated funds 2

Voluntary income 301,288 1,496 302,784Activities for generating funds 32,323 1,116 33,439Investment income 678 35 713

3

Folk Supply 19,020 - 19,020Specific Grants 87,366 247,910 335,276Projects 1,540 554,733 556,273Fees and other income 616,352 3,564 619,916

Total incoming resources 1,058,567 808,854 1,867,421

Resources expended 4

Cost of generating funds 7,333 5,090 12,423Charitable activities 1,047,478 657,269 1,704,747Governance costs 26,049 6,200 32,249

Total resources expended 1,080,860 668,559 1,749,419

Net incoming/(outgoing)resources for the period 6 (22,293) 140,295 118,002

Transfer between funds - - -

Incoming TransferFrom Woodcraft Folk unincorporatedassociation 16 1,585,335 536,845 2,122,180

Net movement in funds 1,563,042 677,140 2,240,182

Funds at 31 December 2013 £ 1,563,042 £ 677,140 £ 2,240,182

If the incoming transfer from the unincorporated association were shown added into the Incoming Resources for the year the figures above would be shown as:

Total incoming resources 2,643,902 1,345,699 3,989,601

Net incoming resources 1,563,042 677,140 2,240,182

for the year ended 31 December 2013(including Income and Expenditure account)

Incoming resources from charitable activities

The Statement of Financial Activities includes all gains and losses in the year. All incoming resourcesand resources expended derive from continuing activities.

Statement of Financial Activities

18

Note

£ £

Fixed assetsTangible assets 9 1,230,001

Current assetsStock 20,758Debtors 10 82,568Cash at bank and in hand 1,001,491

1,104,817Creditors: amounts falling

due in less than one year 11 (94,636)

Net current assets 1,010,181

Total assets less current liabilities £ 2,240,182

Reserves

Unrestricted fundsDesignated funds 12 1,407,045General funds 155,997

Subtotal 1,563,042

Restricted funds 13 677,140

£ 2,240,182

Approved by the General Council and signed on their behalf by:

Date

Company no. 8133727

The financial statements have been prepared in accordance with the provisions available to companiessubject to the small companies' regime of the Companies Act 2006.

2013

Woodcraft Folk

Balance Sheetas at 31 December 2013

19

1 Accounting policies

a Basis of preparation

b Fund accounting

•

•

•

c

•

•

•

•

•

• The incoming transfer from Woodcraft Folk unincorporated association was received on 1st January 2013 and has been shown as a separate incoming resource in order that the results for 2013 can be clearly and separately identified.

The financial statements have been prepared under the historical cost convention and inaccordance with the Companies Act 2006, the Statement of Recommended Practice -Accounting and Reporting by Charities (issued in March 2005) and the Financial ReportingStandard for Smaller Entities (effective April 2008). This is the first year for which financialstatements for this charity have been prepared and so no comparative amounts are shown.

The principal accounting policies adopted in the preparation of the financial statements are set outbelow. They have been applied consistently during the year.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these

Investment income is included when receivable.

Incoming resources from charitable trading activity are accounted for when earned.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Notes to the accountsfor the year ended 31 December 2013

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity isentitled to the income and the amount can be quantified with reasonable accuracy. The followingspecific policies are applied to particular categories of income:

Woodcraft Folk

20

d

•

•

•

•

e

f

Asset Category Annual rateProperty 1%

Fixtures, fittings & moveable buildings 10%Equipment and vehicles 25%

g Stock

h Pensions

i Cash flow statement

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct costs and support costs relating to such activities.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include its audit fees and costs linked to the strategic management of the charity.

for the year ended 31 December 2013 (continued)

The charity has taken advantage of the exemption in Financial Reporting Standard 1 frompreparing a Cash Flow Statement on the grounds that it is a small charitable company.

Operating leases

Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation. Individual items costing less than£5,000 are not capitalised.

Tangible fixed assets are depreciated on a straight line basis over their estimated useful lives as

The charitable company contributes to defined contribution pension schemes on behalf of itsemployees. The assets of these schemes are entirely separate to those of the charity. Thepension cost shown represents contributions payable by the charity on behalf of the employeesand it has no other liabilities to these schemes. There were no contributions outstanding at the balance sheet date.

Stocks of purchased goods for resale are valued at the lower of cost and net realisable value.

Rentals payable under operating leases, where substantially all the risks and rewards ofownership remains with the lessor, are charged to the Statement of Financial Activities in theyear in which they fall due.

Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Resources expended

Expenditure is recognised on an accrual basis when a liability is incurred. Expenditure includes VAT, since this cvannot be recovered, and is included as part of the expenditure to which it relates.

Woodcraft Folk

Notes to the accounts

21

2 Incoming resources from generated fundsUnrestricted Restricted Total 2013

£ £ £

Voluntary incomeGifts & Donations 54,490 1,496 55,986Gift Aid reclaimed 8,545 - 8,545Legacies & Gifts in Memory 1,589 - 1,589Non-specific Core grants 35,000 - 35,000Membership fees 50,212 - 50,212Groups Subscription Income 151,452 - 151,452

301,288 1,496 302,784Activities for generating funds

Fundraising activities 32,323 1,116 33,439

Investment incomeBank interest 678 35 713

678 35 713

£ 334,289 £ 2,647 £ 336,936

Woodcraft Folk

Notes to the accountsfor the year ended 31 December 2013 (continued)

Total incoming resources from generated funds

22

3 Incoming resources from charitable activities

Unrestricted Restricted Total 2013£ £ £

Folk Supply 19,020 - 19,020

Specific GrantsCore 2,278 - 2,278Groups & Districts 59,184 141,914 201,098Regions & Nations 25,904 96,528 122,432District Fellows - 9,468 9,468

£ 87,366 £ 247,910 £ 335,276

Projects

TREE - 352,213 352,213NCS - 167,487 167,487EVS - 20,425 20,425EduNet - (392) (392)Garfield Weston - 5,000 5,000Playout Lambeth 1,540 10,000 11,540

£ 1,540 £ 554,733 £ 556,273

Fees and other income

Outdoor activity centre fees 163,368 - 163,368Regions & Nations: Activities 19,880 - 19,880DF activities 21,175 - 21,175Groups & Districts: Camps 312,221 - 312,221Groups & Districts: Other 41,363 3,564 44,927National Camps 17,838 - 17,838Central activities 35,187 - 35,187Miscellaneous 5,320 - 5,320

£ 616,352 £ 3,564 £ 619,916

£ 724,278 £ 806,207 £ 1,530,485Total incoming resources from charitable activities

Woodcraft Folk

Notes to the accountsfor the year ended 31 December 2013 (continued)

23

4 Resources expended

Staff costs Administration Depreciation Activities Other Total 2013£ £ £ £ £ £

Cost of generating funds - - - - 12,423 12,423

Charitable activitiesFolk Supply 5,000 - - - 17,120 22,120Projects 220,653 18,669 1,050 189,213 - 429,585Regions & Nations 58,717 15,651 - 28,302 13,855 116,525District Fellows - - - 37,564 - 37,564Outdoor Activity Centres 90,931 4,007 21,913 136,312 - 253,163Groups & Districts: Camps - - - 253,460 - 253,460Groups & Districts: Running costs - 11,644 - 305,859 31,776 349,279Central Activities 128,657 35,529 11,810 - - 175,996National Camps - - - 67,055 - 67,055

503,958 85,500 34,773 1,017,765 62,751 1,704,747

Governance costs - - - - 32,249 32,249

Total resources expended £ 503,958 £ 85,500 £ 34,773 £ 1,017,765 £ 107,423 £ 1,749,419

Woodcraft Folk

Notes to the accountsfor the year ended 31 December 2013 (continued)

24

5 Corporation tax

6 Net incoming/(outgoing) resources for the year

This is stated after charging/(crediting) the following: 2013£

Auditor's remuneration 17,526Depreciation 30,857

Auditor's remuneration comprised:Audit 14,700Accountancy - Payroll 2,826

£ 17,526

7 Staff costs

Staff costs during the year were as follows:2013

£

Wages and salaries 461,344Social security costs 37,928Pension costs 4,686

£ 503,958

Administration 3.7Regions & Nations 1.6Outdoor Activity Centres 3.0TREE 3.8NCS 4.4

Total 16.5

No employees received emoluments of more than £60,000 per annum.

Woodcraft Folk

Notes to the accountsfor the year ended 31 December 2013 (continued)

The charity is exempt from tax on income and gains falling within S505 of the Income & Corporation Taxes Act 1988 (ICTA1998) or S256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. Notax charges have arisen in the charity.

The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows:

25

8 Trustee remuneration and expenses, and related party transactions

9 Fixed assets: tangible assetsFixtures,

Freehold Leasehold fittings &land & land & moveable Equipment

buildings buildings buildings & vehicles

Cost £ £ £ £ £

Transferred in on 1 January 2013 587,952 706,825 171,374 64,998 1,531,149Additions - - 15,927 - 15,927Disposals - - (13,283) - (13,283)

At 31 December 2013 £ 587,952 £ 706,825 £ 174,018 £ 64,998 £ 1,533,793

Depreciation

Transferred in on 1 January 2013 73,615 35,340 118,653 54,710 282,318Charge for the year 4,840 7,068 15,387 3,562 30,857Disposals - - (9,383) - (9,383)

at 31 December 2013 £ 78,455 £ 42,408 £ 124,657 £ 58,272 £ 303,792

Net book value

At 31 December 2013 £ 509,497 £ 664,417 £ 49,361 £ 6,726 £ 1,230,001

10 Debtors 2013£

Grants receivable 26,879Other debtors 38,437Prepayments 17,252

£ 82,568

Notes to the accountsfor the year ended 31 December 2013 (continued)

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by thecharity, including guarantees, during the year.

Woodcraft Folk

Neither General Council nor any persons connected with them received any remuneration or reimbursed expenses duringthe year.

19 members of General Council received travel and subsistence expenses during the year of £3,242.

Total

26

11 Creditors: amounts falling due in less than one year2013

£

Taxation and social security 10,132Deferred grant income - Accruals 33,448Other 51,056

£ 94,636

12 Designated funds

Transferred in on 1

January 2013

Incoming transfers

Outgoing transfers

As at 31 December

2013

£ £ £ £

Regions & Nations 83,171 46,644 (43,983) 85,832District Fellows 34,533 21,245 (29,733) 26,045Groups & Districts 490,365 633,977 (644,169) 480,173Buildings Fund 814,835 - (7,568) 807,267CoCamp legacy 8,358 - (630) 7,728

£ 1,431,262 £ 701,866 £ (726,083) £ 1,407,045

Funds have been designated by the General Council for the following purposes

Regions & Nations

District Fellows

District & Group funds

Buildings Funds

CoCamp legacy

All assets held by the District Fellows that are not restricted, to be used by the District Fellows

Woodcraft Folk

Notes to the accountsfor the year ended 31 December 2013 (continued)

All assets held by Districts Groups that are not restricted, to be used by the District / Group holding the assets

All assets held by the Regions & Nations that are not restricted, to be used by the Region / Nation holding the assets

For projects with a theme of co-operation or to assist the next large camp

The net book value of unrestricted funds tied up in property, which are not therefore readily available for other use

27

13 Restricted funds

Transferred in on 1

January 2013

Incoming resources

Outgoing resources

TransfersAs at 31

December 2013

£ £ £ £ £Projects

TREE 16,633 352,213 (261,903) - 106,943NCS 970 167,487 (167,319) - 1,138EVS - 20,425 (6,826) - 13,599EduNet 3,264 (392) (2,872) - - Western Sahara 7,644 1,050 - - 8,694Garfield Weston - 5,000 (3,051) - 1,949Playout Lambeth - 10,000 (2,000) - 8,000

28,511 555,783 (443,971) - 140,323Districts / Regions & Nations

Districts & Groups 34,741 146,847 (119,064) - 62,524Regions & Nations 21,008 96,528 (83,682) - 33,854District Fellows 2,464 9,468 (7,831) - 4,101

58,213 252,843 (210,577) - 100,479Outdoor activity centres

Cudham 1,295 35 (1,282) - 48Lockerbrook 66,697 - (7,976) - 58,721Heightgate 2,002 - - - 2,002Hamsterley 423 - (423) - - Project Koodoo 81 193 - - 274

70,498 228 (9,681) - 61,045Fixed asset funds

Cudham 70,122 - (845) - 69,277Lockerbrook 139,999 - (1,487) - 138,512Heighgate 169,502 - (1,998) - 167,504

379,623 - (4,330) - 375,293

£ 536,845 £ 808,854 £ (668,559) £ - £ 677,140

Restricted funds represent monies to be used for the following specific purposes:

TREENCSEVS

EduNet

Western SaharaGarfield WestonPlayout LambethPowerpodDistricts & GroupsRegions & NationsDistrict FellowsOutdoor activity centres

Project KoodooFixed asset funds

Award from Grant-making Trust

Woodcraft Folk

Balance of grants and donations received for the purchase of fixed assets and not yet expended by depreciation on the related assets

Project to develop a new national camp

Funds raised by Cudham, Lockerbrook, Heightgate for specific projectsFunds raised by District Fellows for specific projects

Notes to the accountsfor the year ended 31 December 2013 (continued)

Project based on Training, Representation, Equality and Engagement National Citizen Service, a youth community engagement project

Project for playwork in LambethSustainable energy project in Scotland

European Voluntary Service, a scheme to provide youth volunteering opportunities internationallyEducation Network for Solidarity, Equality and Democracy, a European training event

Funds raised by Districts & Groups for specific projects

Promotion of solidarity with counterparts in Western Sahara

Funds raised by Regions for specific projects

28

14 Analysis of net assets between funds

Fund balances at 31 December 2013 are represented by: Unrestricted Restrictedfunds funds Total

£ £ £

Fixed assets 854,708 375,293 1,230,001Net current assets 708,334 301,847 1,010,181

Total net assets £ 1,563,042 £ 677,140 £ 2,240,182

15 Lease commitments

The charity had the following annual commitments under non-cancellable operating leases:

Land and buildings Equipment£ £

Leases expiring in:One year - - Two to five years - 3,218More than five years - -

16 Transfer of assets, liabilities and work

On 1st January, 2013 the assets, liabilities and work of Woodcraft Folk, an unincorporated association (charity number 1073665), were transferred to this charity. Under the different regulations in Scotland, the Woodcraft Folk charity registration in Scotland (SC039791) has been transferred from the unincorporated to the incorporated charity.

Woodcraft Folk

Notes to the accounts

The total value of this transfer was £2,122,180. Of this total, £1,639,276 was included in the Balance Sheet of Woodcraft Folk, the unincorporated association, at 31 December 2012. The remaining £482,904 comprised net assets of Woodcraft Folk Districts and Groups which were not included in the financial statements of Woodcraft Folk, the unincorporated association.

for the year ended 31 December 2013 (continued)

29