**South West Lakes District Scouts**
**Financial Statements for the year ended 31st March 2025**
## **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 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**
**1**
## **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**
**2**
**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**|
|---|---|---|
**3**
## **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**|
|---|---|---|
**4**
**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
**5**