South West Lakes District Scouts
Trustees’ Annual Report and Accounts for the period 1[st] April 2020 to 31[st] March 2021
Charity registration number: 1055808 Scout Association Registration Number: 10001875
Trustees’ Annual Report for the year to 31 March 2020
Section A - Objectives and Activities
| Summary of the purposes of the charity as set out in its governing document |
The objectives of the district are as a unit of the Scout Association. The purpose of scouting Scouting exists to actively engage and support young people in their personal development, empowering them to make a positive contribution to society. The values of scouting As scout we are guided by these values Integrity– We act with integrity; we are honest, trustworthy and loyal Respect– We have self-respect and respect for others Care– We support others and take care of the world in which we live Belief-We explore our faiths, beliefs and attitudes Co-operation– We make a positive difference; we cooperate with others and make friends The scout method Scouting takes place when young people, in partnership with adults, work together based on the values of scouting and: - enjoy what they are doing and have fun - take part in activities indoors and outdoors - learn by doing - share in spiritual reflection - take responsibility and make choices - undertake new and challenging activities - make and live by their promise |
|---|---|
| Summary of the main activities in relation to these purposes, in particular, the activities, projects or services identified in the accounts. |
The District’s main function is to support the 11 Groups in achieving five key strategic objectives of the Scout Association based on growth, inclusivity, community impact, youth-shaped Scouting and quality programme. As a District, the main activities during the last twelve months have been severely affected by COVID: 1. Management and operation of the district campsite; Ellwood Memorial Site, Urswick to provide a facility for our members. 2. Management and operation of the District Headquarters, Barrow. 3. Providing on-going support for all adults in the district in their roles and in remaining compliant with Scout Association, including training & appointment reviews. 4. Providing on-going support for Groups and their Executive Committee Members and their Sub- Committees. 5. In partnership with the North West Regional Support Team (RST) project work supporting COVID recovery, aiming to achieve positive census returns depicting year on year growth increases in young people membership (6 to 18 year olds) and adult leadership. |
| Public Benefit | The District meets the Charity Commission’s Public Benefit criteria under both the advancement of education and the advancement of citizenship or community development headings |
| Contribution made by volunteers |
All adults in the District are volunteers and without their dedication, effort and time the District would be unable to operate |
Section B - Achievements and performance
| Summary of the main achievements of the charity during the year |
The year was dominated by the response to, subsequent recovery from and adaptation of face to face Scouting following the COVID-19 restrictions. Groups rapidly responded to the revised arrangements banning face to face Scouting and many were able to deliver constructive and enjoyable Programme online. As expected, numbers from the 2020 Census show a significant decline (22%, 170 total members), early indications are that Young People numbers are starting to increase towards previous numbers. There has however been a significant downturn in Adult Volunteers across all roles and this is an area of focus over the next Financial Year. Despite restrictions, there has been an ongoing focus on Mandatory Compliance Training for all adult members – this includes First Aid, Safety & Safeguarding training. Training has adapted to a blend of e-learning and video conferencing such that all Adult Volunteers remain up to date on key skills. The focus in the District over the next reporting period will be: • Continued support for Groups as they adapt to COVID arrangements. • Raising the profile of local Scouting both to continue to attract Youth Members and also encourage Adult Volunteers. This work has been initiated with the support of the Scout Association Regional Services Team following the award of Grant Funding from the John Fisher Trust. • Further development of Youth Shaped Scouting with particular emphasis on Explorer (14 to 18 yr olds) and Network (18 to 25 yr olds) to ensure the District remains Youth focussed. None of the above would be possible without a dedicated team of Adult Volunteers, all of whom juggle family and work life to provide enriching opportunities for Young People across the District and it is encouraging to note the enthusiasm and dedication of these people despite the challenges over the past 12 months. |
|---|---|
Section C – Finance Review
| Section C – Finance Review | |
|---|---|
| Review of the charity’s financial position at the end of the period |
The charity is in a very healthy financial position at 31stMarch 2021. Although scouting activities and fundraising has been significantly limited, we have benefited from the various COVID related grants given to organisations who have premises. These incoming funds led to the largest surplus that has been generated by the charity £39742 |
| Statement explaining the policy for holding reserves stating why they are held |
The Charity has no specific policy for holding reserves. In previous years the ratio of assets/maximum deficit incurred has been over 4:1 but generally the surplus/deficits over the years have evened out and the Charity has not been in a position where is needed to cash in investments or use all liquid funds to meets its ongoing expenditure. Approx. 1/3rdof the funds held have been described as ‘restricted funds’ by the donors but most have no ‘specific’ terms of restriction and are more expressions of wish about the use of the monies. The balance of non restricted funds has significantly increased during the last 12 months as a result of the COVID grants. All funds will be used for the main purposes of developing and supporting scouting in the district and maintaining the 2 properties managed by the Charity. |
| Amount of reserves held | Total Assets (excluding land and buildings at Urswick) - £106645 – This includes investments at valuation although no ‘unrealised gains’ have been taken to the Income/Expenditure account. |
| Reasons for holding zero reserves |
N/A |
| Details of fund materially in deficit |
None |
| Explanation of any uncertainties about the charity continuing as a going concern |
Due to the level of reserves, cash balances and investment funds there are no uncertainties about the Charity continuing as a going concern. The level of funds held is over 8 times the maximum deficit that has been incurred in the last 10 years. |
| The charity’s principal sources of funds (including any fundraising) |
The main sources of income are the renting out of the 2 properties operated by the charity and donations. |
| Investment policy and objectives including any social investment policy adopted |
At present there is no specific investment policy – some funds were invested many years ago and have produced a small amount of income each year whilst also producing some growth. Due to the increase in funds available due to COVID grants the Trustees will be reviewing this and will prepare a formal investment policy during the coming 12 months. |
| A description of the principal risks facing the charity - Optional |
At present the Charity faces no specific financial risks as the cash balances and other assets are significantly more than would be required for any major works to be undertaken on the properties which is likely to be the only potential large scale expenditure needed. |
Section D - Structure, governance and management
| Type of governing document | The District’s governing documents are those of The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy Organisation and Rules of The Scout Association. |
|---|---|
| How the charity is constituted | The District is a trust established under its rules which are common to all Scouts |
| Trustee selection methods | The Trustees are appointed in accordance with the Policy Organisation and Rules of The Scout Association |
| Additional governance issues | The District is managed by the District Executive Committee, the members of which are the “charity Trustees” of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate. In addition the District Executive Committee maintain appropriate governance policies and a Risk Register, which are reviewed periodically. |
| The committee consist of Independent members who meet regularly during the year 7 Ex – officio Chair, District Commissioner, District Youth Commissioner, Secretary, Treasurer, District Explorer Scout Commissioner, District Scout Network Commissioner Up to 6 Elected Members Up to 6 Nominated Members or the number of Elected Members whichever is the smallest. In addition members are co-opted as required to provide appropriate skill. |
|
| This District Executive Committee exists to support the Group Leaders in meeting the responsibilities of their appointments and is responsible for: •The maintenance of District property; •The raising of funds and the administration of District finance; •The insurance of persons, property and equipment •District public occasions; •Assisting in the recruitment of leaders and other adult support; •Appointing any sub committees that may be required; •Appointing District Administrators and Advisors other than those who are elected. |
|
| The District has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss, these include 2 signatories for all payments and comprehensive insurance policies to ensure that insurable risks are covered. |
Section E - Reference and administration details
| Charity name | South West Lakes District Scouts |
|---|---|
| Charity number | 1055808 |
| Charity’s principal address | 125 Ramsden Square Barrow-in-Furness Cumbria LA14 1XA |
Section F - Names of the charity trustees who manage the charity
| Trustee Name | Office | Dates acted if not the whole year |
|---|---|---|
| Ex Officio | ||
| A Lowther | District Chair | |
| G White | District Commissioner | Stood Down 31/12/20 |
| M Salmon | District Commissioner | Appointed 1/1/21 |
| J Elgey | District Youth Commissioner | Appointed 15/3/21 |
| J Kent | District Network Commissioner | |
| C Johnston | Secretary | |
| S Leonard | Treasurer | |
| Elected | ||
| B Parker | Asst Treasurer | |
| B Butterfield | Appointments Secretary | |
| E Hall | Appointments Chair | |
| D Hughes | ||
| Nominated | ||
| G Pugh | Deputy Chair | |
| A Cullen | ||
| I Harrop | ||
| Co-Opted | ||
| P Sharp | Camp Site Warden | Appointed 1/9/20; Stood down 8/7/21 |
| G White | District Facilities Chair | Appointed 1/1/21 |
| PJenkin | Appointed 8/7/21 | |
| Name and Address of Advisor | ||
| Type of advisor | Name | Address |
| Independent Examiner | Mr R M Everett Winders Accountants |
125 Ramsden Square Barrow-in-Furness LA14 1 XA |
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
A Lowther |
C Johnston |
|---|---|---|
Andrew Lowther |
Cath Johnston | |
District Chair |
District Secretary | |
02/09/2021 |
||
02/09/2021 |
South West Lakes District Scouts
Financial Statements for the year ended 31st March 2021
Contents
1 Independent Examiners Report
2 Receipts and Payments Account
3 Receipts for the Year
4 Payments for the Year
5 Statement of Assets
Independent Examiner's Report to the Trustees of South West Lakes District Scouts
I report on the financial statements of South West Lakes District Scouts for the year ended 31st March 2021 which are set out on pages 2 to 5.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed.
It is my responsibility to :
-
examine the accounts (under section 43(3)(a) of the act);
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the act); and
-
state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requried in an audit, and consequently I do not express an opinion on the financial statements.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements;
-
to keep accounting records in accordance with section 41 of the 1993 Act; and
-
to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached
R M Everett
Mr R M Everett - Accountant 7th June 2021
1
South West Lakes District Scouts
Receipts and Payments Account For the year ended 31st March 2021
| Total receipts for the year Total payments for the year Net (deficit)/surplus for the year Cash, bank and similar funds brought forward Cash, bank and similar funds carried forward |
2021 £ 50,705 10,963 39,742 45,062 84,804 |
2020 £ 23,586 28,611 |
|---|---|---|
| (5,025) 50,087 |
||
| 45,062 |
The above account and accompanying Statement of Assets and Liabilities were approved by the Trustees on 10th June 2021 and signed on their behalf by
A Lowther
Mr A Lowther - Chairman
2
South West Lakes District Scouts
Receipts for the year ended 31st March 2021
| Investment Income IM CAF UK Equity Fund dividends Donations and Grants COVID Support Grants Cumbria Scout Council re Challenge Day Income from Properties Camp Site at Urswick Park Drive Headquarters Activities Resource Shop and Badge Sales District Xenolith Explorer Unit Duddon Dragons Explorer Unit Other income from groups and activities Sundry Receipts Norweb Wayleave Total receipts for the year |
2021 £ 322 322 39,338 - 39,338 2,610 - 2,610 614 5,370 822 1,616 8,422 13 13 50,705 |
2020 £ 459 |
|---|---|---|
| 459 | ||
| - 100 |
||
| 100 | ||
| 1,624 2,610 |
||
| 4,234 | ||
| 3,160 11,300 4,320 - |
||
| 18,780 | ||
| 13 | ||
| 13 | ||
| 23,586 |
3
South West Lakes District Scouts
Payments for the year ended 31st March 2021
| Urswick Camp Site General Rates Water Rates Light and Heat Insurance Repairs and Maintenance Park Drive Hut Rent and General Rates General Rates Water Rates Light and Heat Insurance Repairs and Maintenance Activities Scouting Expenses including capitation Resource Shop and Badge Purchases District Xenolith Explorer Unit Duddon Dragons Explorer Unit District Media Licence Sundry Expenditure Wreath - Remembrance Day Printing, Postage, Stationery and Sundries Total payments for the year |
2021 £ - 559 1,132 1,094 643 3,428 50 - 151 530 648 75 1,454 1,856 16 3,034 739 436 6,081 - - - 10,963 |
2020 £ 433 653 436 1,039 42 |
|---|---|---|
| 2,603 | ||
| 50 126 246 801 628 - |
||
| 1,851 | ||
| 2,837 2,734 13,399 4,853 284 |
||
| 24,107 | ||
| 30 20 |
||
| 50 | ||
| 28,611 |
4
South West Lakes District Scouts
Statement of Assets and Liabilities as at 31st March 2021
| Cash and Bank Balances Bank Accounts - Current Account - Resource Shop Account - Explorer Account - Badge Account - Rural - District Xenolith Explorer Unit - Duddon Dragons Explorer Unit Cash in Hand - Treasurer - District Xenolith Explorer Unit Investment Assets IFSL CAF UK Equity B Income Fund Units (The original amount invested in October 2003 was £10925) Other Monetary Assets Stock on Hand - Resource Shop and Badges Total Monetary Assets |
2021 £ 73,314 - - 3,219 2,736 5,029 441 65 84,804 18,871 18,871 2,970 2,970 106,645 |
2020 £ 31,830 5,137 63 2,621 264 4,946 201 |
|---|---|---|
| 45,062 | ||
| 16,557 | ||
| 16,557 | ||
| 3,088 | ||
| 3,088 | ||
| 64,707 |
Assets Retained for the the Charity's Own Use
In addition to the monetary assets listed above the charity also owns the following items which have been purchased over many years at a total historical cost of £156124 (2020 - £156124)
The current value of these items has not been quantified at 31st March 2020
Freehold - Urswick campsite, Flat Woods, Great Urswick Campsite buildings, huts, camping equipment and furniture Toilet and shower block at Urswick campsite Building & Contents of Scout HQ Park Drive, Barrow-in-Furness Badge machine, laminator and other equipment Marquee tent Toaster, plates and cups, boiler & PA System and carry case
The freehold title to the campsite at Flat Woods, Urswick, Nr Ulverston, is vested in the Scout Association Trust Corporation as Trustees for the District.
Restricted Funds
During previous years the charity received donations totalling £23000 to pay for Local Development Projects. Payments of £18525 have been made towards the cost of the Local Development Projects and therefore the balance of £4475 is carried forward as a restricted fund.
During previous years £4504 was received from the former Duddon and High Furness District Executive from their Closed Group Fund. It has been decided that this will be used only to provide financial assistance to new groups.
In previous years the charity received donations of £12000 from the John Winder Fund. The donor has indicated that the capital should only be used for long term capital projects
In previous years the charity received a donation of £8000 from the JR Oldfield Deceased Will Trust This donation has been designated as being for long term capital projects.
In previous years the charity received a donation of £1000 from the Scout Association to be used for Scout Network expenditure.
At the date of the accounts no expenditure has been incurred and £1000 is carried forward as a restricted fund.
5
South West Lakes District Scouts
Financial Statements for the year ended 31st March 2021
Contents
1 Independent Examiners Report
2 Receipts and Payments Account
3 Receipts for the Year
4 Payments for the Year
5 Statement of Assets
Independent Examiner's Report to the Trustees of South West Lakes District Scouts
I report on the financial statements of South West Lakes District Scouts for the year ended 31st March 2021 which are set out on pages 2 to 5.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed.
It is my responsibility to :
-
examine the accounts (under section 43(3)(a) of the act);
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the act); and
-
state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requried in an audit, and consequently I do not express an opinion on the financial statements.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements;
-
to keep accounting records in accordance with section 41 of the 1993 Act; and
-
to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached
R M Everett
Mr R M Everett - Accountant 7th June 2021
1
South West Lakes District Scouts
Receipts and Payments Account For the year ended 31st March 2021
| Total receipts for the year Total payments for the year Net (deficit)/surplus for the year Cash, bank and similar funds brought forward Cash, bank and similar funds carried forward |
2021 £ 50,705 10,963 39,742 45,062 84,804 |
2020 £ 23,586 28,611 |
|---|---|---|
| (5,025) 50,087 |
||
| 45,062 |
The above account and accompanying Statement of Assets and Liabilities were approved by the Trustees on 10th June 2021 and signed on their behalf by
A Lowther
Mr A Lowther - Chairman
2
South West Lakes District Scouts
Receipts for the year ended 31st March 2021
| Investment Income IM CAF UK Equity Fund dividends Donations and Grants COVID Support Grants Cumbria Scout Council re Challenge Day Income from Properties Camp Site at Urswick Park Drive Headquarters Activities Resource Shop and Badge Sales District Xenolith Explorer Unit Duddon Dragons Explorer Unit Other income from groups and activities Sundry Receipts Norweb Wayleave Total receipts for the year |
2021 £ 322 322 39,338 - 39,338 2,610 - 2,610 614 5,370 822 1,616 8,422 13 13 50,705 |
2020 £ 459 |
|---|---|---|
| 459 | ||
| - 100 |
||
| 100 | ||
| 1,624 2,610 |
||
| 4,234 | ||
| 3,160 11,300 4,320 - |
||
| 18,780 | ||
| 13 | ||
| 13 | ||
| 23,586 |
3
South West Lakes District Scouts
Payments for the year ended 31st March 2021
| Urswick Camp Site General Rates Water Rates Light and Heat Insurance Repairs and Maintenance Park Drive Hut Rent and General Rates General Rates Water Rates Light and Heat Insurance Repairs and Maintenance Activities Scouting Expenses including capitation Resource Shop and Badge Purchases District Xenolith Explorer Unit Duddon Dragons Explorer Unit District Media Licence Sundry Expenditure Wreath - Remembrance Day Printing, Postage, Stationery and Sundries Total payments for the year |
2021 £ - 559 1,132 1,094 643 3,428 50 - 151 530 648 75 1,454 1,856 16 3,034 739 436 6,081 - - - 10,963 |
2020 £ 433 653 436 1,039 42 |
|---|---|---|
| 2,603 | ||
| 50 126 246 801 628 - |
||
| 1,851 | ||
| 2,837 2,734 13,399 4,853 284 |
||
| 24,107 | ||
| 30 20 |
||
| 50 | ||
| 28,611 |
4
South West Lakes District Scouts
Statement of Assets and Liabilities as at 31st March 2021
| Cash and Bank Balances Bank Accounts - Current Account - Resource Shop Account - Explorer Account - Badge Account - Rural - District Xenolith Explorer Unit - Duddon Dragons Explorer Unit Cash in Hand - Treasurer - District Xenolith Explorer Unit Investment Assets IFSL CAF UK Equity B Income Fund Units (The original amount invested in October 2003 was £10925) Other Monetary Assets Stock on Hand - Resource Shop and Badges Total Monetary Assets |
2021 £ 73,314 - - 3,219 2,736 5,029 441 65 84,804 18,871 18,871 2,970 2,970 106,645 |
2020 £ 31,830 5,137 63 2,621 264 4,946 201 |
|---|---|---|
| 45,062 | ||
| 16,557 | ||
| 16,557 | ||
| 3,088 | ||
| 3,088 | ||
| 64,707 |
Assets Retained for the the Charity's Own Use
In addition to the monetary assets listed above the charity also owns the following items which have been purchased over many years at a total historical cost of £156124 (2020 - £156124)
The current value of these items has not been quantified at 31st March 2020
Freehold - Urswick campsite, Flat Woods, Great Urswick Campsite buildings, huts, camping equipment and furniture Toilet and shower block at Urswick campsite Building & Contents of Scout HQ Park Drive, Barrow-in-Furness Badge machine, laminator and other equipment Marquee tent Toaster, plates and cups, boiler & PA System and carry case
The freehold title to the campsite at Flat Woods, Urswick, Nr Ulverston, is vested in the Scout Association Trust Corporation as Trustees for the District.
Restricted Funds
During previous years the charity received donations totalling £23000 to pay for Local Development Projects. Payments of £18525 have been made towards the cost of the Local Development Projects and therefore the balance of £4475 is carried forward as a restricted fund.
During previous years £4504 was received from the former Duddon and High Furness District Executive from their Closed Group Fund. It has been decided that this will be used only to provide financial assistance to new groups.
In previous years the charity received donations of £12000 from the John Winder Fund. The donor has indicated that the capital should only be used for long term capital projects
In previous years the charity received a donation of £8000 from the JR Oldfield Deceased Will Trust This donation has been designated as being for long term capital projects.
In previous years the charity received a donation of £1000 from the Scout Association to be used for Scout Network expenditure.
At the date of the accounts no expenditure has been incurred and £1000 is carried forward as a restricted fund.
5