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2021-12-31-accounts

Legal and Administrative Information
Trustees' Report 4-5
Independent
Examiner's
Report
Accounts Summary
Receipts and Payments Account
Statement ofAssets and Liabilities
Notes to the Financial Statements 10-14

Unrestricted Unrestricted Restrirted Designated Endowment Total Total
Funds Funds Funds Funds Funds Funds Funds
31/12/2021 31/12/2021 31/12/2021 31/12/2021 31/12/2021 31/12/2021 31/12/2020
District Campsites HQ District Sharps
Total receipts for the year 25,175 51,166 4,817 1,017 82,175 93,995
Total payments
for
ihe year 16,655 24,189 1,659 598 43,101 64,968
Nei receipts
/ (payments)
for the year 8.520 26,977 3,158 419 39,074 29,027
Balances brought
forward
65,605 870,658 9,862 5,000 105,803 1,056,928 I,D27,838
74,125 897,635 13,020 5,000 106,222 1,096,0D2 1,056,865
Transfers
between
funds (20,901) (30,000) 5,90'I 45,000
53,224 867,635 18,921 50,000 106,222 1.096,002 1,056,865
Increase I(reduction) in value ofassets:
Investments 2,976 2,976.00
Shop
Campsites
lend and
buildings (1,180) V,180)
234,000.00
Campsites
mov2ers
Fixtures and fittings
Stocks
Small loans
(446) (100) (546) (211)
Amounts
owing
Reduction
/ (increase)
in liabilities 174
(1,255)
174
(1,255)
(410)
83.00
Total net assets 51,597 1,100455 18921 50000 109,198 1 330171 1 888828

Llnrestricted Unrestricted Resb1cted Designated Endowment Total Total
Funds Funds Funds Funds Funds Funds Funds
31/12/2021 31/12/2021 31/12/2021 31/12l2021 31/12/2021 31/12/2021 31/12/2020
District Campsites
Receipts
Membership
Subscriptlons
Less Paid
52,962
42.486
582 53,544
42,480
5G,534
~42 601
10,476 582 11,058 13.933
Donations
and Grants
10,239 37,474 1.250 48,963 32,681
Lettings 8 Assodated Icome 13,289 13,289 23,890
Other Income 70 70 22
Youth Programme and Activites 202 74 276 7,785
T/alnblg 36 36 103
Badge Sales 3.896 3,896 1,651
Investment
Income
32G 259 30 1,017 1,632 1,99G
Loan Repayment
Explorers
Jamboree
2.955 2,955 1'1.749
Zellhof
Clothing
and Equipment
Sales
SASU 165
Miscellaneous 20
Sub tote/ 25,175 51,166 4,817 1,017 82,175 93,995
Asset and investment sales. etc.
Total receipts 25 175 4817 1 017 02 176 03990
Payments
Youth Programme
and
Rent
Heat, Light and yyster
BID Levy
Activites 254
6,615
1,338
154
4,067 254
6,615
5,405
154
6,026
6,615
5,066
Repairs and Maintenance
Capital Expenditure
Insurance
Printing,
Postage and
Phone
Governance
and Trustee Exp.
774
722
66
755
14,555
3,060
1,811
'l5,329
3,782
1,877
755
15,568
10,262
3,341
2,001
744
Campsite
Shops
Bank Charges
Professional
Fees
96
600
192
600
120
600
Grants to Groups 598 598 267
Grants to Individuals 200 200
Badge Costs
Traininq
Team Expenses
3,065
325
516
3,065
325
516
1,341
447
387
Fxplorers
Miscellaneous
173 1,659 1,659
173
11,281
398
Development
Awards
Recruitment
1.552 1,552 244
Donations
Jamboree
50 50
Clothing Purchases
SASU 210
Sub to(a/ 16,655 24,189 1,659 598 43,101
Asset and investment
purchases,
etc.
Total payments 16,655 24,189 1,659 698 43,101
Net ofrace/pta/(payments) 8,520 26,977 3,168 419 39,074 29,027
Transfers
Zellhof surpius (901)
Property
Development
Fund (20,000) (30,000) 50,000
Reclasslflcation 5,000 /5,000)
12381 3023 9 069 45 000 419 39074 29 02?

Unrestricted Unrestricted Llnrestricted Restricted Restricted Designated Endowment Total Total
Funds Funds Funds Funds Funds Funds Funds
31/12/2021 31/12/2021 31/12/2021 31/12/2021 31/12/2021 31/12/2021 31/12/2020
District Campsites District District Sharps
Cash
Current Accounts 3,882 18,686 5,083 24,349 51,980 39,628
Deposit Accounts 642 10,000 7,587 30,000 15,209 63,439 83,439
Term Deposits 28,750 25,000 6,250 20,000 80,000 100,000
Cash 25 164 188 131
Total cash funds 33279 53860 18921 50000 39558 195,606 223,198
Other Monetary Assets
Small loans outstanding
Arriaunts
owing
174 174
Sub Total 174 174
Investment
Assets
Fidelity Investment Managenurnt at
market value 694Ii40.00 69+0.00
Lancaster Scout and Guide Shop
Sub Total
8,031
8031
69640 0031
11611
9211
~ 211
Assets Retained for the Charity's
awn use
Badge Stock
Campsite
Shop Stock
3,888 466 3,888
466
4,334
566
Campsite
Land and Buildings
Campsite
Fixtures and Fittings
Campsite
Mawers
District Fixtures and Fittings
6,400 999,000
35 5QQ
12,720
999,000
12,720
6,400
765,000
35,500
12,720
6,400
Sub Total 10288 1,047,686 1 057,974 824510
Liabilities
Accounts not yet paid
Sub Total
1,255 1,255
1 255
Total Assets less Liabilities 50,6'l 7 1,101,536 18,921 5D,000 109,108 133D111 , 1,,056,928
A full breakdown
of
the 2020 figures is provided on page i4 in the nates to the hnancial statements.

RECEIPTS
2021 2020
Lettings and associated receipts are as follows::-
Rent for telecommunications mast at Silverhelme 4,950 8,795
Receipts at Littledale 1,933 8,539
Receipts at Silverhelme 6,406 5,376
Contribution from the Scout and Guide Shop 1,180
13,289 23,890

2021 2020
The major expenses incurred during the year were as follows:
Campsite running costs:
Littledaie 12,309 10,066
Silverhelme 11,173 14,150
23,482 24,216
HQ running costs 9,181 9,094

Unrestricted Unrestricted Restricted Designated Endowment
Funds Funds Funds Funds Funds Tote I
31/12/2020 31/12/2020 31/12/2020 31/12/2020 31/12/2020 31/12/2020
District Campsites HQ District Sharps
Total receipts for the year 34,283 45,614 12,685 1,413 93,995
Total payments
for
the year 18,732 34,478 11,491 267 64,968
Net receipts
/ (payments)
for the year 15,551 11,136 1,194 1,146 29,027
Balances brought fon//ard 54,863 859,650 8,668 104,657 1,027,838
70,414 870,786 9,862 105,803 1,056,865
Transfers between funds (5,000) 5,000
65,414 870 786 9,862 5,000 105,803 1,056,865
Increase / (reduction) in value ofassets:
Investments 601 601
Campsites land and buildings
Campsites mowers
Fixtures and fittings
Stocks
Small loans
(83) (128) (211)
Amounts owing (410) (410)
Reduction / (increase) in liabiiities 83 83
Total net assets 65605 870 658 9,862 5,000 105,803 1 056,928

Unrestricted
funds
Unrestricted
funds
Restdcted
funds
Designated
funds
Endowment
funds
Totalfunds
31/12/2020 31/12/2020 31l12/2020 31/12/2020 31/12/2020 31/12/2020
District Campsites
Receipts
Membership
Subscriptions
55,800 734 56,534
Less Paid (42,601) (42,601)
13,199 13,933
Donabons
and Grants
10,000 22,681 32,681
Leltlngs and Associated income 1,180 22,710 23,890
Other Income 22
Youth Programme and Activites 7,785 7,785
Training 103 103
Badge Sales 1,651 1,651
Investiner, t Income 201 'l,413 1,996
Loan Repayment
Explalers 11,749 11749
Jamboree
Zellhof
Clothing
and Equipntent
Sales
SASU 165 165
Miscellaneous 20 20
Sub tote/ 34,283 45,614 12,685 1,413 93,995
Asset and Investment sales, etc.
Total race/pts 34,283 45,614 12,685 1,413 93,995
Payments
Youth Programme end Activltes 6026 6,026
Rent 6,615 6,615
Heat, Light and Vvater 968 4,098 5,066
Repairs and Maintenance 633 14,935 15568
Capital
Expenditure
10,262 10,262
Insurance 643 2,698 3341
Prmtinq,
Postage and
Phone 176 1,825 2,001
Governance
and Trustee
Expenses 744 744
Campsite
Shops
Bank Charges 60 120
Prafessional
Fees
600 600
Grants to Groups 267
Grants!o Individuals
Badge Casts 1,341 1,341
Traininq 447 447
Team Expenses 387 387
Exp iorers 11,261 11,281
Miscellaneous 398
Development
Awards
Recruitmeni
Donations 50
Jamboree
Zellhof
Clothing
Purchases
SASU 210 210
Sub tote/ 18,732 34,478 11,491 267 64,968
Asset and Investment
purchases,
etc.
Total payments 18,732 34,478 11,491 267 64,968
Net ofrsee/p/arfpeymenfsJ 15,551 11,136 1,194 1,146 29,027
Transfer to Hardship Fund (5,000) 5,000
10,551 11,136 1,184 6000 1 146 29,027

Unrest r!cted
funds
Unrestricted
funds
Restricted
funds
Designated
funds
Endowment
funds
Total funds
31/12/2020 31/12/2Q20 31/12/2020 31/12/2020 31/12!2020 31/12/2020
District Campsites District District Sharps
Cash
Current Accounts 17,926 11,769 3,787 5,000 1,146 39,628
Deposit Accounts 25,000 3,782 54,657 83,439
Term Deposits 27,707 20,000 2,293 50,000 100,000
Cash 28 103 131
Total cash funds 46,661 56,872 9,862 5,QQQ 105,803 223 198
Other Monetary Assets
Small loans outstanding
Amounts
owing
Sub Total
Investment
Assets
Lancaste- Scout and Guide Shop 9,211 9,211
Sub Total 9211 9,211
Assets Retained for the Charity's
own use
Badge Stock 4.333 4,333
Campsite
Shop Stock
565 566
Campsite
Land and Buildings
765,000 765,000
Campsite
Fixtures and Fittings
35,500 35,500
Campsite
Mowers
12,720 12,720
District Fixtures and Fittings 6,400 6,400
Sub Total 10733 813786 824,519
Liabilities
Accounts
not yet paid
Sub Total
Total Assets less Liabilities 65605 870658 9862 105803 1,056,928