2025-03-31-accounts - South West Lakes District Scouts

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South West Lakes District Scouts

Financial Statements for the year ended 31st March 2025

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 2025 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

27th August 2025 Mr R M Everett - Accountant

South West Lakes District Scouts

Receipts and Payments Account For the year ended 31st March 2025

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	2025 £ 42,633 64,574 (21,941) 72,566 50,625	2024 £ 52,953 53,456 (503) 73,069 72,566

The above account and accompanying Statement of Assets and Liabilities were approved by the Trustees on 1st September 2025 and signed on their behalf by

A Lowther

Mr A Lowther - Chairman

South West Lakes District Scouts

Receipts for the year ended 31st March 2025

Donations and Grants Rathbone Investment management Francis C Scott Trust David Snowden TSA Charity Account Income re 1st Broughton Group TSA Charity Account Income re Phoenix Explorer Group Donation Barrow BID Income from Properties Camp Site at Urswick Park Drive Headquarters Activities Resource Shop and Badge Sales District Xenolith Explorer Unit Duddon Dragons Explorer Unit 2024 Subs from Groups St Georges Day Event Income 3rd Duddon Reimbursement of Expenses Paid 1st Leven Valley - Closed Group Funds Winter Camp Income - Duddon Dragons Other income from groups and activities Sundry Receipts Norweb Wayleave Total receipts for the year	2025 £ - - - - 3,500 100 3,600 3,447 1,131 4,578 2,321 7,564 5,675 18,882 - - - - - 34,442 13 13 42,633	2024 £ 1,500 1,500 1,000 3,500 - - 7,500 5,673 998 6,671 2,618 9,937 3,200 16,496 1,720 978 3,066 483 271 38,769 13 13 52,953

South West Lakes District Scouts

Payments for the year ended 31st March 2025

Urswick Camp Site General Rates Water Rates Light and Heat Insurance Repairs and Maintenance Park Drive Hut Rent & 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 St Georges Day Event Broughton Group Costs paid from Grant Phoenix Explorer Set Up Costs District Media Licence Sundry Expenditure Telephone, Travel and Sundries Legal Expenses re Urswick Land Registration Bank Charges Total payments for the year	2025 £ 71 471 2,025 1,193 3,784 7,544 50 335 770 544 3,721 5,420 28,113 2,000 9,822 3,783 - 3,500 3,500 422 51,140 120 285 65 470 64,574	2024 £ 73 513 1,678 1,306 1,761 5,331 16 586 699 871 276 2,448 24,400 2,500 6,040 4,326 7,763 - - 384 45,413 188 - 76 264 53,456

South West Lakes District Scouts

Statement of Assets and Liabilities as at 31st March 2025

Cash and Bank Balances Bank Accounts - Current Account - Shop/Badge Account - District Xenolith Explorer Unit - Duddon Dragons Explorer Unit Cash in Hand - Treasurer - HQ Float - Urswick Warden - District Xenolith Explorer Unit Investment Assets IM CAF UK Equity Fund (The original amount invested in October 2003 was £10925) Other Monetary Assets Amounts owed by groups for Capitation & Costs Stock on Hand - Resource Shop and Badges Total Monetary Assets	2025 £ 36,621 3,160 3,131 6,919 52 100 338 304 50,625 17,452 17,452 23,085 3,682 26,767 94,844	2024 £ 58,530 2,840 5,098 5,027 39 100 338 594 72,566 18,652 18,652 18,882 2,845 21,727 112,945

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 (2024 - £156124)

The current value of these items has not been quantified at 31st March 2025

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. During previous years £275 was given to groups for set up costs - the balance of the fund is now £4229

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.

During the previous year we received £3500 in grant funding for 1st Broughton Group. This funding was fully utilised during the year and there is no balance carried forward