2022-12-31-accounts - Lonsdale District Scout Council

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

			Unrestricted	Unrestricted	Restricted	Designated	Endowment	Total	Tots/
			Funds	Funda	FIIIIIls	Funds	Fuiids	Funds	Funds
			31I12/2022	31/12/2022	31/12/2022	31/12/2022	31/12/2022	31/12/2022	61/f2/2021
			District	Campsites	HQ	District	Sharps
Total receipts for the year			38,810	31,985	32,445		2,459	105,702	82,175
Total payments for the year			41,235	50,970	32,731			125,129	43,101
Net receipts I(payments)		for the year	(2,425)	(18,981)	(288)		2,265	(19,427)	39,074
Balances	brought forward		51,597	1,100,455	18,921	50,000	109,198	1,330,171	1,056,926
			49,172	1,081,473	18,635		111,464	1,310,744	1,096,002
Transfers	between funds
			49,172	1,081,473	18,635		111,484	1.310,744
Increase I(reduction) in value ofassets:
Investments							(9,326)	(9,328)	2,976
Shop			4,089					4,089	(1,160)
Campsites	land and buildings								234,000
Campsites	mowers
Fixtures and fittings			3,490	9,005				12,495
Stocks			(191)	583				392	(546)
Amounts	owing		(152)					(152)	174
Reduction	I (incresse) in liabilIBes		1,090					1,090	(1,256)
Total net assets			57498	1 091061	18635	50000	iD2i38	i 319332	iiifiti

				Unrestricted	Unrestricted	Unrestricted	Restricted	Designated	Endowment	Total	Total
					Funds	Funds	Funds	Funds	Funds	Fultds	Funds
				31/12/2022		31/12/2022	31l12/2022	31/12/2022	31/12/2022	31/12/2022	31/1?/?0?1
					District	Campsites
Receipts
Membership Subscrlptions Less Paid					83,235 50446		711			63,946 5044a	53,544 ~44M
					12,789		711			13,500	11,058
Donations and Grants						84
Lettings &Associated			Icome			29,412				29,412	13,289
Other Income						184				164	10
Youth Programme		and	Acfivites		19,539	20				19,559	276
Training					72					72	36
Badge Sales					5,514					5,514	3,696
Investment Income					621	735	75		2,459	3,889	/, 632
t,oan Repayment
Explorers							27,013			27,013	2,955
Jamboree							4,647			4,647
Ztdstof
Clothing and Equipment				Sales
SASU
Miscellaneous					121	1,574				L695
Sub total					38,810	31,988	32,445		2,459	105,702	82,175
Asset and investment				sales, etc.
Total race Ipts					38810	31988	32,445			105702	52,175
Payments
Youth Programme		and	Activites		18,079	2,502				20,581	254
Rent					6,615					6,615	6,615
Heat, Ught and Water					503	7,100				7.603	5,405
BIDLevy					154					154	15375
Repairs and Maintenance						20,676				20,676	15,329
Capital Expenditure					3,490	9,005				12,495
Insurance					814	3,315				4.129	3,182
Prinling, Postage	and		Phone		88	1,596				1.683	1,877
Governance and	Trustee			Exp.	1,215					1.215	755
Campsite Shops						1,625				1,625
Bank Charges					81	81				162	192
Professional Fees											600
Grants to Groups										193	596
Grants to Individuals					3,271					3.271	200
Badge Costs Training					4,585 215					4,585 215	3,065 325
Team Expenses					1,262					1,262	516
Exolorers Miscelhtneous						70	25,630			25,630 469	1,659 173
Development
Awards										404	1,552
Recruitment
Donations					50					60
Jamboree							7,101			7,10\|
Repay March 2022		booking				5,000				5,000
SASU
Sub total					41,235	50,970	32,731		193	125,129	43,101
Asset and investment
purchases, etc.
Total payments					41,235	50,970	32,731		193	125,129	43,10f
Nef ofrace/pfs/fpaymenfs)					(2,425)	(18,981)	(286)		2,265	(19,427)	39,074
Transfers
Zefihof surplus
Property Development			Fund
Transfers
					2425	18981	256		2 265	1142?	$0074
A full breakdown	of	the	2021 figures is provided		on page 13in the notes to the		financial statements.

		Unrestricted	Unrestricted	Restricted	Designated	Endowment	Total	foie/
		Funds	Funds	Funds	Funds	Funds	Funds	Funds
		31/12/2022	31/12/2022	31/12/2022	31/12/2022	31/12/2022	31/12/2022	3/ff2/2025
		Dlstrtct	Campsites	District	District
Cssii
Current Accounts		2.310	4,I821	3,358			10,288	55,980
Deposit Accounts		28,527	30,151	12,188		3,133	73,979	83,439
Term Deposits							50,000
Prepaid Card				3,108			3,108	0
Cash		17					114	588
Total cash funds		30864		18834	60000	3133	137,489	595,808
Other Monetary Assets
Amounts owing		22						174
Sub Total		22					22	574
Investment Assets
Fidelity Investment Management	at
market value						99,006	99,005.60	89,640.00
Lancaster Scout and Guide Shop		12,120					1212D	8031
Sub Total		12120				110000	111120	77071
Assets Retained forthe Charity's
own use
Badge Stock		3,697					3,697	3,888
Campsite Shop Stock			1,049				1,049	486
Campsite Land and Buildings			999,000				999,000
Campsite Fhdures and Fittings			44,505				44.505	35,500
Campsite Mowers			12,720				12.720	52,720
District Fixtures and Fittings		9,890					9,890	6,400
Sub Total		13,587	1,057,274				1,070,881	1057,074
Liabilities
Accounts not yet paid								5,255,25
Sub Total
Total Assets less Liabilities		,410	1,002142	10634	50000	1D21 8	1,310, 3	1,320ttt

			Balance				Balance
			01/01/2022	Receipts	Payments	Transfer	31/12/2022
Restricted Funds
Jamboree			7,587	5,432	7,101		5,918
Explorers			4,269	27,013	25,630		5,652
S.A.S.U.			815				815
Hardship	Fund		6,250				6,250
Total			18,921	32,445	32,731		18,635
			Balance				Balance
			01I01/2021	Receipts	Payments	Transfer	31/12/2021
Jamboree			6,074	612		901	7,587
Explorers			2,973	2,955	1,659		4,269
S.A.S.U.			815				815
Hardship	Fund		5,000	1,250			6,250
Total			14,862	4,817	1,659	901	18,921
			Balance				Balance
			01/01/2022	Receipts	Payments	Transfer	31/12/2022
Desi nated Funds
Property	Development	fund	50,000				50,000
			50,000				50,000
			Balance				Balance
			01/01/2021	Receipts	Payments	Transfer	31/12/2021
Property	Development	fund	50,000				50,000
			50,000				50,000

RECEIPTS
			2022	2021
Lettings and associated	receipts are as follows::-
Rent for telecommunications		mast at Silverhelme	4,950	4,950
Receipts at Littledale			17,643	1,933
Receipts at Silverhelme			6,819	6,406
			29,412	13,289

					2022	2021
The major	expenses		incurred	during the year were as follows:
Campsite	running	costs:
littledale					15,253	12,309
Silverhelme					30,716	11,173
					45,969	23,482

						Unrestricted	Unrestricted	Restricted	Designated	Endowment	Total
						Funds	Funds	Funds	Funds	Funds	Funds
						31/12/2021	31/12/2021	3'I/12/2021	31/12/2021	31/12/2021	31/12/2021
						District	Campsites	HQ	District	Sharps
Total receipts for the year						25,175	51,166	4,817		1,017	82,175
Total payments for			the	year		16,655	24,189	1,659		598	43,101
Net receipts / (payments)					for the year	8,520	26,977	3,158		419	39,074
Balances	brought	foiward				65,605	870,658	9,862	5,000	1()5,803	1,056,928
						74,125	897,635	13.020	5,000	106,222	1,096,002
Transfers	between		funds			(20,901)	(30,000)	5,901	45,000
						53,224	867,635	18,921	50,000	106,222	1,096,002
Increase / (reducbon)				in value ofassets:
Investments										2,976	2,976
Shop						(1,180)					(1,180)
Campsites	land and buildings						234,000				234,000
Campsites	mowers										0
Fixtures and fittings											0
Stocks						(446)	(100)				(546)
Small loans											0
Amounts	owing						174				174
Reduction	/ (increase)			in	liabilities		(1,255)				(1,255)
Total net	assets					51 597	1,100,455	18,921	50,000	109,198	1 330171

				Unmstrmted	Unrestricted	Restricted	Destonated	Endowment	Total
				Funds	Fillies	Funds	Funds	Funds	Funds
				31/12/2021	$1/12/2021	31/12/2021	31/12/2021	31/12/2021	31/12/2921
				District	Campsites
Receipts
Membership Subscriplions				52,962					53,544
Less Paid				(42,486)					(42,488)
				10,476					11,058
Donaoons and Gnsnts				10,239	37,474	1,250			48,963
Leatngs &Assodated		Icome			13,289				13,289
OOter Income					70				70
Youth Programme	and	Acbviies		202	74				276
Training				36
Badge Sales				3,896					3,896
Invessnellt lnconle				326	259			1.017	1,632
Loan Repayment
Expiorors						2,955			2,955
Jamboree
Clothing and Equipment			Sales
Misceoaneous
Asset and investment		sales, etc.
				26175	51168	4817		1817	8 175
Paymenls
Youth Programme	and	Acyvtles		254					254
Bern				6,615					6,615
Heat, Linht and Water				1,338	4,067				5,405
BIDLevy				&54
Repairs and Mainlenance				774	14,555				15,329
Capital Expenditure
Insurance				722	3,060				3,782
PrtnOng, Postage end		Phone		66	1,811				1,877
Governance and Trustee			Exp.	755					755
Campsite Shops
Bank Charges									192
Plolosslonal Fees									600
Grants to Groups								596	598
Grants to Individuals				200					200
Badoe Costs				3,065					3,065
Tmlfllflq				325					325
Team Expenses				51e					516
Expiorers									1,659
Miscellaneous				173					173
Development
Awards				1,552					1,552
Reauitment
Donations									50
Jamboree
Clothing Purchases
SASU
Sub total				16,666	24,189	1,eoa		598	4$,101
Asset and Invesbnent
Total payments				16,655	24,1ea	1,669		598	4$,101
Net ofreceipts/(payments)				8,620	28,977	3,168		«a	3a,074
Transfers
Zelihof surplus				(901)		901
Properly Development		Fund		(20,000)	(30,000)		50,000
ReclassEcebon						5,000	(5,000)
				12381	3023	aosa	45ooo	419	39074

		Unrestricted	Unrestricted	Restricted	Designated	Endowment	Total
		Funds	Funda	Funds	Funds	Funds	Funds
		31/12/2021	31/12/2021	31/12/2021	31/12/2021	31/12/2021	31/12/2021
Cash		District	Campsites	District	District	Sharps
Current Accounts Deposit Accounts Term Deposits		3,862 642 28,750	18,686 10,000 25,000	5,083 7,587 6,250	30,000 20,000	24,349 15,209	51,980 63,439 80,000
Cash		25	164				188
Total cash funds		33279	53850	18921	50000	39558	195608
Other Monetary Assets
Small loans outstanding
Amounts owing Sub Total		174					174 174
Investment Assets
Fidelity Investment Management Lancaster Scout and Guide Shop Sub Total	at	8031				69,640 69	69,640.00 8031 77671
Assets Retained forthe Charity's
Badge Stock Campsite Shop Stock		3,888	466				3,888 466
Campsite Land and Buildings Campsite Fixtures and Fittings Campsite Mowers District Fixtures and Fittings		6,400	999,000 35,500 12,720				999,000 35,500 12,720 6,400
Sub Total		10288	1047686				1057974
Liabilities
Accounts not yet paid		1 255					1255
Sub Total		1,255					1,255
Total Assets less Liabilities