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2021-02-28-accounts

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Merseyside Scouts Annual Report and Accounts for period 1 March 2020 to 28 February 2021

Registered Charity Number 503957

Scouts made me a do-er and a give it a go-er. Made me question and listen and have a wide-open mind. Scouts made me take a deep breath and speak up. Made me think on my feet, made me see the big picture, made me ignore the butterflies and go for it. Scouts made me get back up and try again. Made me think about what’s next, and plan for it. Made me jump in, get muddy, give back and get set.

MERSEYSIDE COUNTY SCOUT COUNCIL TRUSTEES’ REPORT FOR THE PERIOD ENDING 28 FEBRUARY 2021

Name of Charity:
Name of Charity: Merseyside County Scout Council
Charity Registration Number: 503957
Address: Merseyside Scouts
Spaces 301
Tea Factory
82 Wood Street
Liverpool
L1 4DQ
President: Her Majesty’s Lord Lieutenant of Merseyside
Mark Blundell
Vice Presidents: Eric Morton
Alan Seeley
County Commissioner: Peter Oliver
Trustees at 28 February 2021:
Ex Offcio: Peter Oliver County Commissioner David
Steer Esq. QC DL County Chair
Sam Robinson County Treasurer
James Barber County Secretary
(wef 24 September 2020)
Alex Clark County Youth Commissioner
Kieran Murphy County Youth Commissioner
Elected & Nominated Mark Bennett John Cadman
John Drysdale Jessica Fogg*
Michael Hussey Nigel MacLeod
Daragh O’Malley Jane Owen
Nikki Parr Alan Seeley

Alistair Quinn

Andrew Pickersgill Independent Examiner: Andrew Moss, FCA Solicitors : Formby Law Ltd. Bankers: CAF Bank Plc Barclays Bank Plc HSBC UK Plc

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Governing Instrument

The Charity'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.

Trustee Membership of sub-Committees at 28 February 2021

Tawd Vale Steering Group: Mark Bennett
John Cadman
Sam Robinson (ex-offcio)
David Steer (ex-offcio)
Peter Oliver (ex-offcio)
Finance: John Drysdale (Chair) Mark Bennett
John Cadman Michael Hussey Daragh O’Malley
Sam Robinson (ex-offcio)
David Steer (ex-offcio)
Peter Oliver (ex-offcio)
Appointments and Awards: Alan Seeley (Chair)
Jessica Fogg Daragh O’Malley Jane Owen
David Steer (ex-offcio)
Peter Oliver (ex-offcio)
Risk and Audit: Mark Bennett (Chair) John Drysdale
Sam Robinson (ex-offcio)
David Steer (ex-offcio)
Peter Oliver (ex-offcio)
Growth Project Working Group: Michael Hussey (Chair)
David Steer (ex-offcio)
Peter Oliver (ex-offcio)

Other Trustees attend sub- committees as appropriate

Background and Objectives

The Charity is well established and, following major initiatives, continues to grow in numbers and provides a challenging programme of everyday adventure, leading to the development of skills for life and good citizenship amongst its youth membership, aged between 6 and 25 years. Through the support of dedicated and well trained adult leadership, members achieve self-confidence, an understanding of international matters, a sense of community and respect for others as well as themselves.

The Trustees have the powers to raise funds through subscription and other methods to support the work of the Council. The Trustees are fully aware of their responsibilities for the stewardship of the County assets, particularly the principle asset, Tawd Vale Adventure Centre. This is achieved through frequent meetings and the monitoring of regular financial reports.

In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our Trustee meetings.

Management and Governance Arrangements

The Executive Committee consists of ex officio members, elected members, members nominated by the County Commissioner, including young members aged between 18 and 25 years. The Executive meets at least five times per

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annum. Sufficient time is given to ensure business is properly managed. Trustees serve an average of 3 – 5 years although some serve for less.

The Executive uses its powers to create sub-committees and these are supported by Trustees and co-opted members. Currently these comprise Tawd Vale Steering Group, Finance, Appointments and Awards, Risk and Audit and Growth Project Working Group and these sub-committees meet as appropriate, reporting to the Executive Committee.

Trustees set an annual budget seeking best value in achieving the Council’s objectives. Risks, challenges and opportunities are reviewed, mainly through the sub-committee structure.

Financial Review

Scouting on Merseyside faced challenges during the year due to the Coronavirus pandemic and experienced a difficult economic situation, just like similar organisations. We were faced with the suspension of face-to-face scouting and resultant loss of some valuable revenue opportunities and reduced investment returns.

Work continues to maximise the use of all County assets, particularly Tawd Vale Adventure Centre.

Through the careful stewardship of the operation of all aspects of the County’s finances throughout the challenging times of 2020/21, the Trustees are pleased to report that during the period the total assets grew by £108,067 but this includes £108,052 of Capital Expenditure at the Adventure Centre which will be depreciated over a 15 year period.

The total assets now stand at £1,333,769 (£877,286 fixed assets and investments; £456,483 net current assets). £200,702 of the current assets are designated for specific purposes by the Trustees. The Trustees recognise that during 2021/22 the Tawd Vale Adventure Centre is likely to face a deficit in the region of £35,000 and that this will be met by the unrestricted funds available to the Charity.

Aims and Policies of the Trustees

The Trustees share the overall aims of the Scout Association and Merseyside County Scout Council has the role, within the structure of the Scout Association, to provide leadership, advice and support to Scout Districts and Groups within the Merseyside geographic area and to encourage the achievement of the aims of the Scout Association through the use of the Scout Method. The Charity provides the following services:

Organisation and Decision Making

The Executive Committee exists to support the work of the County Commissioner and their team and to provide governance of the charity. Overall governance, financial and legal responsibility rests with the Executive Committee as Trustees of Merseyside County Scout Council. The Trustees are under the Chairmanship of David Steer Esq QC DL and they are supported and advised by sub-committees as required.

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Risk and Internal Control

The Executive Committee has identified the major risks to which they believe the Scout County is exposed and systems are in hand to mitigate against them:

Reserves

The Executive’s policy is to hold sufficient monies to continue the charitable activities of the County. The Committee considers that it should hold a sum equivalent to 12 months costs, circa £180,000 in unrestricted funds. The County holds unrestricted, undesignated, reserves of some £305,822 at the period end but as noted above this will be eroded by the anticipated deficit at the Tawd Vale Adventure Centre due to the ongoing effects of the Coronavirus Pandemic.

As reported previously the Trustees have identified that Tawd Vale (the County Adventure Centre) requires a significant investment to enable the provision of a first-class experience for all users. The Tawd Vale Steering Group have produced a full review of the requirements of the Centre and work has begun on some of the items identified. The Coronavirus pandemic interrupted the County Executive plans to fundraise substantial funds to develop Tawd Vale into the focus of Adventure on Merseyside. This will be revived once the economic climate improves.

Investments

The Executive regularly monitors the level of balances held and the interest rates available to ensure best value is achieved from financial holdings. This remains very challenging at the present time given the depressed level of UK interest rates.

The Executive also ensures that as much of the Charity’s investments as possible are held in vehicles with FSCS (Financial Services Compensation Scheme) protection to protect the charity assets.

Serious Incidents

The County adheres to these policies and follows a protocol to resolve any reported incidents. This is essential for maintaining public trust in Scouting and safeguarding our reputation.

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Statement of Trustees Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and the Charities Act 2011.

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with United Kingdom Accounting Standards, the Charities Act and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Systems of internal control are designed to provide reasonable, but not absolute, assurance against material mismanagement or loss. They include:

This report was approved by the Trustees at the Executive Committee meeting held on 08 September 2021 and it was agreed that the County Chairman would sign it on behalf of the Trustees.

Signed on behalf of the Trustees of Merseyside County Scout Council

David Steer Esq. QC DL Chair of the Trustees

08 September 2021

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County Commissioner’s Report

We're preparing young people with skills for life.

Merseyside Scouts supports young people aged 6 to 25 across 145 Scout Groups and their communities, across 10 Districts, located in the North West of England. Our provision spans the Local Authorities of Knowsley, Liverpool, Sefton, St. Helens, and Wirral. Our programme delivery is supported by Tawd Vale Adventure Centre; the centre of adventure for our young people, based in West Lancashire.

Each week our volunteers help young people to enjoy fun, friendship, and adventure. Scouts helps young people to develop a sense of optimism and strong values as well as the leadership and teamwork skills that are more valuable today than ever before. Our young people develop essential skills for life that will stay with them for the rest of their lives.

We are focused on supporting amazing volunteers to deliver inspiring programmes and prepare more young people with skills for life. We are contributing to a better society by supporting young people to develop the best skills and the best possible futures.

Our Mission

Scouting actively engages and supports young people in their personal development, empowering them to make a positive contribution to society.

Our Vision

We’re preparing more young people with skills for life, supported by amazing leaders delivering an inspiring programme, across a well-managed provision. Across Merseyside, we will…

Our Strategic Objectives

Growth Inclusivity Youth Shaped Community Impact
We believe Scouts
changes lives so we want
to give every young
person in the UK the
opportunity to join.		 Everyone, regardless of
their background, should
be able to participate in
Scouts.		 Every young person
should be shaping their
experience and
developing their
leadership potential.		 Through community
impact projects, Scouts
makes a difference not
just to the individual but
to whole communities.

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Our Pillars of Work

To meet our objectives, we remain focused on these three pillars of work:

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Programme
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People
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Perception
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A fun, enjoyable, high quality More, well trained, better supported Scouting is understood, more programme consistently delivered and and motivated adult volunteers, and visible, trusted, respected and supported by simple (digital) tools more young people from diverse widely seen as playing a key role in backgrounds. society today.

Our Aims

At County-level; our primary focus remains supporting our young people, their Section Leaders and their Scout Groups and Units. Our support is primarily delivered via several support streams; each of which have the following aims:

Programme
Support		 Adult
Support		 Adventure
Support		 Skills for Life Youth
Commissioners
Provide support
to deliver
excellent
programmes
across all of our
Groups and Units.
Deliver support
for ‘hard to
deliver’
programme areas.
Celebrate
achievement and
raise awareness
of top awards.
Encourage and
deliver excellent
Young Leader
training provision;
where County-
support is
needed.
Focus County-led
events to
positively
supplement the
programme.		 Implement revised full
and effective adult
training scheme and
learner management
team.
Implement updated
adult training scheme
for induction and
manager support.
Implement effective
digital
communications
team.
Continue to enhance
data insight provision
to improve operations
and inform decision
making, including
recognition.
Grow the role and
effectiveness of
SASU.
Develop safeguarding
awareness, training
and support.		 Place Tawd Vale as a
focus for adventure
on Merseyside; and
achieve step-change
development of the
provision at the site.
Increase the number
of adults leading and
delivering
adventurous
activities.
Develop a team of
specialist support to
enable more
adventure.
Continue to develop
global opportunities
across all sections.
Build Merseyside
Emergency Team
capability and
extend remit to
support enhancing
our safety culture.		 Embed the
Scouting4All
theme into
programmes being
delivered.
Identify, develop,
and implement
specifc projects to
deliver and enable
growth.
Maximise our
community impact
through national
and local
partnerships, and
initiatives.
Develop a culture
where inclusivity is
second nature.
Develop and
promote
opportunities for
young people to
have their say on
Scouting and
infuence society.		 Encourage and
support active Youth
Commissioners in all
Districts.
Provide youth
shaped programme
resources to help
adults plan and
deliver youth shaped
activities.
Develop and
support young
people into other
roles (i.e. Trustees,
Leadership).
Encourage, develop,
and celebrate youth
participation in
leadership and
support at all levels.
Provide an annual
opportunity to bring
young people
together to infuence
County plans.

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What we do is needed now more than ever, in recent history.

Over the last year, across our Sections, Units and Groups, our young people and volunteers have shown a tremendous level of grit, resilience and determination. Many have faced unprecedented, unexpected and significant personal challenges. Despite this, so many have managed to remain engaged through online meetings and innovative ways of operating, keep connected, support each other to have hope, and navigate their way through their own challenges of the pandemic. We couldn’t be prouder of each and every one of our members – they’ve achieved so much. Alongside this, our team at County-level have been providing support with delivering activities at home, moving training and support opportunities online, as well as taking many of our events online. We’ve also been investing in significant improvements at Tawd Vale, partly enabled through the generous support of Community Foundation Merseyside, for which we are very grateful. We hope you’ll notice a big difference when you’re able to return.

As a result of all this hard work, together we’ve started to quickly bounce back. Having delivered programmes, activities and whole camps online, our Sections have begun meeting face to face again. Our volunteers and young people are returning, and we’re confident that our structured programmes of activities are needed now more than ever, in recent history. We expect larger face to face events to return, even if slowly, and will continue to respond to the operating environment in which we find ourselves. Trustees and Members of Executive Committees across the County have worked hard to secure our future by effectively managing Group, District and County financial resources and physical assets – we couldn’t deliver skills for life without this incredible support.

As we move forward, our focus continues to be on working with our Districts to support the face to face restart of Scouts, celebrating successes, sharing the good news stories and supporting Sections, Units and Groups which may still be facing specific challenges.

Our sincere thanks to every member of the team, across every Section, Unit, Group, District and the County – they each play a key role in making what we deliver to communities across Merseyside a reality.

Simply, thank you, once again.

Peter Oliver County Commissioner

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Feeling great about yourself. There isn’t a badge for that, but there should be.

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SkillsForLife
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Membership (as of 31st January 2021)

Male Female Self-
identify		 Prefer
not to say		 Total
YOUTH MEMBERSHIP
Beaver Scouts 1,046 230 0 0 1,276
Cub Scouts 1,399 349 0 0 1,748
Scouts 1,144 356 2 0 1,502
Explorer Scouts (including Young Leaders) 330 173 0 0 503
Network members 96 64 0 21 181
TOTAL YOUTH MEMBERSHIP 4,015 1,172 2 21 5,210
PROGRAMME DELIVERY ROLES
Section Leaders 233 242 0 0 475
Assistant Section Leaders 369 333 0 0 702
Section Assistants 65 76 0 0 141
TOTAL ADULT PROGRAMME DELIVERY ROLES 667 651 0 0 1,318
Young Leaders+ 144 104 1 0 249
TOTAL PROGRAMME DELIVERY ROLES 811 755 1 0 1,567
LINE MANAGER ROLES
Group Scout Leaders 79 37 0 0 116
District Commissioners 9 0 0 0 9
District ES/SN Commissioners 5 6 0 0 11
County* Commissioners 1 0 0 0 1
County* ES/SN Commissioners 1 0 0 0 1
TOTAL LINE MANAGER ROLES 95 43 0 0 138
GOVERNANCE ROLES
Group Chair 63 22 0 0 85
Group Secretary 18 62 0 0 80
Group Treasurer 40 59 0 0 99
Group Executive members 90 78 0 0 168
TOTAL GROUP GOVERNANCE ROLES 211 221 0 0 432
District Chair 7 2 0 0 9
District Secretary 1 7 0 0 8
District Treasurer 7 4 0 0 11
District Executive members 21 16 0 0 37
TOTAL DISTRICT GOVERNANCE ROLES 36 29 0 0 65
County* Chair 1 0 0 0 1
County* Secretary 1 0 0 0 1
County* Treasurer 1 0 0 0 1
County* Executive members 6 2 0 0 8
TOTALCOUNTY*GOVERNANCE ROLES 9 2 0 0 11
TOTAL GOVERNANCE ROLES 256 252 0 0 508
SUPPORT ROLES
Deputy Group Scout Leaders 12 20 0 0 32
Group Administrators/Supporters 4 2 0 0 6
Group Skills Instructors 16 2 0 0 18
Other Group Adults 42 16 0 0 58
TOTALGROUP SUPPORT ROLES 74 40 0 0 114
Deputy District Commissioners 10 3 0 0 13
District Youth Commissioners 3 1 0 0 4
Deputy District Youth Commissioners 0 0 0 0 0
Assistant District Commissioners 7 7 0 0 14
District Leaders 4 5 0 0 9
District Administrators/Supporters 0 1 0 0 1
District Skills Instructors 3 1 0 0 4
Other District Support roles 21 13 0 0 34
TOTAL DISTRICT SUPPORT ROLES 48 31 0 0 79
Deputy County* Commissioners 3 1 0 0 4
County* Youth Commissioners 1 1 0 0 2
Deputy County* Youth Commissioners 0 0 0 0 0
Assistant County* Commissioners 8 5 0 0 13
County* Leaders 17 15 0 0 32
County* Administrators/Supporters 0 2 0 0 2
County* Skills Instructors 10 2 0 0 12
Other County* Support roles 0 1 0 0 1
TOTAL COUNTY* SUPPORT ROLES 39 27 0 0 66
Active Support 77 83 0 0 160
TOTAL SUPPORT ROLES 238 181 0 0 419
TOTALS
TOTAL YOUTH MEMBERSHIP 4,015 1,172 2 21 5,210
TOTAL ADULT MEMBERSHIP 1,256 1,127 0 0 2,383
TOTAL MEMBERSHIP 5,271 2,299 2 21 7,593

Independent examiner’s Report to

the Trustees of Merseyside County Scout Council

I report on the accounts of the Council for the year ending 28 February 2021, which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 14 to 28

This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purposes. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees for my examination work.

Respective responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.

It is my responsibility to:

Basis of the Independent Examiner’s report

My examination was carried out in accordance with the 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

the trustees have not met; or

Name: A. D. Moss Qualification FCA Address: 85 Cottage Lane Ormskirk Lancashire

L39 3NF

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Merseyside County Scout Council

Statement of financial activities for the year ending 28 February 2021

Note
Incoming Resources
Subscriptions
less paid to the Scout Association
Tawd Vale Earned Income
Insurances
Grants
2
Charitable Activities
3
Shop income
3
Interest and investment income
Donations
2
Total income
Resources Expended
Charitable Activities
4
Shop expenditure
4
Total expenditure
Net Income/ (deficit) before investment (losses)/ gains
Unrealised (losses)/ gains on Investments
8
Net income
Transfer of funds
14
Net movement in funds
Balances brought forward at 01 March 2020
Balances carried forward at 28 February 2021
11		 Unrestricted
Designated
Restricted
Total funds
Total funds
Funds
Funds
Funds
year ending 28
February 2021
year ending 29
February 2020
£
£
£
£
£
305,274
0
0
305,274
296,946
(209,646)
0
0
(209,646)
(201,630)
0
0
0
0
29,770
1,619
0
0
1,619
1,632
58,252
0
0
58,252
0
19,868
34,871
0
54,739
230,884
149
0
0
149
17,369
4,972
0
0
4,972
7,987
2,702
0
48,161
50,863
766
183,190
34,871
48,161
266,222
383,724
67,975
38,340
49,357
155,672
350,476
433
0
0
433
10,460
68,408
38,340
49,357
156,105
360,936
114,782
(3,469)
(1,196)
110,117
22,788
(2,050)
0
0
(2,050)
(3,211)
112,732
(3,469)
(1,196)
108,067
19,577
(106,951)
13,992
92,959
0
0
5,781
10,523
91,763
108,067
19,577
300,101
190,179
735,422
1,225,702
1,206,125
305,882
200,702
827,185
1,333,769
1,225,702

All operations are continuing operations.

The notes on pages 18 to 28 form part of these accounts

A full Comparative Statement of Financial Activities for the year ending 29 February 2020 is on the next page.

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Merseyside County Scout Council

Comparative Statement of financial activities for the year ending year ending 29 February 2020

Incoming Resources
Subscriptions
less paid to the Scout Association
Tawd Vale Earned Income
Insurances
Grants
Charitable Activities
Shop income
Interest and investment income
Donations
Total income
Resources Expended
Charitable Activities
Shop expenditure
Total expenditure
Net Income/ (deficit) before investment (losses)/ gains
Unrealised (losses)/ gains on Investments
Net income
Transfer of funds
Net movement in funds
Balances brought forward at 01 March 2019
Balances carried forward at 29 February 2020		 Unrestricted Funds
Designated Funds
Restricted Funds
Total funds
year ending 29
February 2020
year ending 29
February 2020
year ending 29
February 2020
year ending 29
February 2020
£
£
£
£
296,946
0
0
296,946
(201,630)
0
0
(201,630)
29,770
0
0
29,770
1,632
0
0
1,632
0
0
0
0
116,630
114,254
0
230,884
17,369
0
0
17,369
7,987
0
0
7,987
766
0
0
766
269,470
114,254
0
383,724
191,004
155,142
4,330
350,476
10,460
0
0
10,460
201,464
155,142
4,330
360,936
68,006
(40,888)
(4,330)
22,788
(2,154)
(1,057)
0
(3,211)
65,852
(41,945)
(4,330)
19,577
(80,495)
64,711
15,784
0
(14,643)
22,766
11,454
19,577
314,744
167,413
723,968
1,206,125
300,101
190,179
735,422
1,225,702

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Merseyside County Scout Council

Balance Sheet as at 28 February 2021

Note
Fixed assets
Tangible fixed assets
6
Investment Property
7
Investments
8
Total fixed assets
Current assets
Stock
9
Cash at bank and in hand
Total current assets
Liabilities:amounts falling due within one year
10
Net current assets
Net assets
11
Funds
Revaluation reserve
14
Unrestricted
14
Designated
14
Restricted
14
Total charity funds		 28 February
2021
£
499,957
300,000
77,329
877,286
1,455
461,295
462,750
(6,267)
456,483
1,333,769
199,231
305,882
200,702
627,954
1,333,769		 29 February
2020
£
406,999
300,000
79,379
786,378
1,610
443,113
444,723
(5,399)
439,324
1,225,702
199,231
300,101
190,179
536,191
1,225,702

Approved by the County Executive on 8th September 2021

Chairman

The notes on pages 18 to 28 form part of these accounts

The report of the independent examiner is on page 13

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Merseyside County Scout Council

Statement of cash flows for the year ending 28 February 2021

year ending year ending
28 February 29 February
Note 2021 2020
£ £
Cash flows from operating activities:
Net cash generated from operating activities 15 121,262 23,176
Cash flows from investing activities:
Interest and investment income 4,972 7,987
Purchase of assets and equipment (108,052) (22,723)
Net cash absorbed by investing activities (103,080) (14,736)
Cash flows from financing activities - -
Change in cash in th period 18,182 8,440
Cash brought forward 443,113 434,673
Cash carried forward 461,295 443,113

The notes on pages 18 to 28 form part of these accounts

The report of the independent examiner is on page 13

Page 17

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Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

1 Accounting Policies

1.01 Accounting convention

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 01 January 2015) - (Charities SORP (FRS (102)) and the Charities Act 2011

Assets and Liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.02 Covid-19 and the Ability to Continue as a Going Concern

The Trustees have considered the impact of Covid-19 on the Charity to continue and are confident that it has adequate resources in place to continue as a going concern for the foreseeable future, taking into account a reduced level of income generating activities.

1.03 Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA

1.04 Grants, donations and legacies

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Legacies are included in the SoFA when receipt is probable, that is, when there has been a grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

1.05 Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA when they have been submitted to HM Revenue & Customs.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

1.06 Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

1.07 Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

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Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

1.08 Donated service and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Donated services and facilities that are consumed immediately areb recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Annual Report.

1.09 Investment income, gains and losses

Investment income is recognised when it is receivable.

This includes and realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

1.10 Allocation of costs

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Fundraising trading costs comprise costs incurred in encouraging people and organisations to contribute financially to the charity’s work. It includes the cost of advertising for funds and the costs of mounting appeals.

Support costs include central functions and have been allocated to activity cost categories on the basis of time spent.

1.11 Governance costs

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

1.12 Fund accounting

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as an endowment fund , where the donor has expressly provided that only the income of the fund may be applied, or as a restricted income fund where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. Endowment funds, where the capital is held to generate income for charitable purposes, are sub-analysed between those where the trustees have the discretion to spend the capital, expendable endowment, and those where there is no discretion to expend the capital, permanent endowment. The charity currently has neither permanent endowment nor expendable endowment funds.

Those funds which are neither endowment nor restricted income funds, are unrestricted income funds which are sub-analysed between designated (earmarked) funds where the trustees have set aside amounts to be used for specific purposes, often reflecting the wishes of donors and un-designated funds which are at the trustees' discretion. The major funds held in each of these categories are disclosed in Note 9.

1.13 Investment assets

Investments are included in the balance sheet at their market value as at the balance sheet date. All movements in value arising from investment changes or revaluation are shown in the statement of financial activities. Dividends are accounted for on an accruals basis.

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Page 19

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

1.14 Tangible fixed assets and depreciation

The Council has taken advantage of the provisions in FRS 102 35.101 and has adopted the previous revaluation deemed as cost. The use of Tawd Vale Adventure Centre is restricted to Scouting Activities by covenant. All other tangible fixed assets are stated at cost less depreciation.

Depreciation is calculated to write off the cost, or valuation, of tangible fixed assets, with the exception of freehold land, buildings and site improvements at Tawd Vale, to their estimated residual value over their estimated useful lives.

The principal annual rates used for this purpose are as follows:-

Plant and office equipment is written off over 5 years.

Motor vehicles are written off on a reducing balance basis at a rate of 25% per annum.

The Electricity upgrade in 2014/5 and the site improvement/ development in 2015 and onwards are to be written off over 15 years.

Profits and losses on the disposal of tangible fixed assets are recognised in the Statement of Financial Activities in the year of disposal.

The Trustees consider the freehold property, being the land and buildings at the Tawd Vale Adventure Centre and site improvements, to have a residual value at least equal to book value.

1.15 Investment Properties

Investment Property is included at fair value. Gains are recognised in the statement of financial activities. Deferred tax is not provided on these gains as any gain realised would be used for the purpose of the charity and its charitable activities.

1.16 Stocks

Stocks are stated at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.

1.17 Provisions

These are recognised when there is a commitment made to the incurring of expenditure.

1.18 Taxation

The Council is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

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Page 20

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

2
Grants and Donation Income
Covid-19 Lockdown Grants
Covid-19 Job Retention Scheme Grants
General Donations and Legacies		 Unrestricted Designated Restricted
Total
funds
funds
funds
funds
£
£
£
£
43,357
0
0
43,357
14,895
0
0
14,895
Year ending 28 February 2021		 Unrestricted Designated Restricted
Total
funds
funds
funds
funds
£
£
£
£
0
0
0
0
0
0
0
0
Year ending 29 February 2020
58,252
0
0
58,252		 0
0
0
0
2,702
0
48,161
50,863		 0
0
0
0

3 Analysis of income from charitable activities

Membership Liaison
Tawd Vale
Events
Activity support
Total Charitable Activity
Shop
Income
Total Charitable Activity and Shop Income		 Unrestricted Designated Restricted
Total
funds
funds
funds
funds
£
£
£
£
11,056
0
0
11,056
6,969
0
0
6,969
0
34,871
0
34,871
1,843
0
0
1,843
Year ending 28 February 2021		 Unrestricted Designated Restricted
Total
funds
funds
funds
funds
£
£
£
£
14,764
0
0
14,764
77,549
0
0
77,549
16,590
114,254
0
130,844
7,727
0
0
7,727
Year ending 29 February 2020
19,868
34,871
0
54,739		 116,630
114,254
0
230,884
149
0
0
149		 17,369
0
0
17,369
20,017
34,871
0
54,888		 133,999
114,254
0
248,253

4 Analysis of expenditure on charitable activities and shop

Membership Liaison
Tawd Vale
Events
Activity support
Governance Costs
Salaries and office costs
Independent Examiner
Total Charitable Activity
Shop
Purchases
Total Resources Expended		 Unrestricted Designated Restricted
Total
funds
funds
funds
funds
£
£
£
£
54,502
0
0
54,502
3,885
2,040
48,161
54,086
0
36,300
0
36,300
6,358
0
1,196
7,554
Year ending 28 February 2021		 Unrestricted Designated Restricted
Total
funds
funds
funds
funds
£
£
£
£
73,857
0
0
73,857
70,072
28,325
330
98,727
40,792
107,803
0
148,595
3,215
19,014
4,000
26,229
Year ending 29 February 2020
64,745
38,340
49,357
152,442		 187,936
155,142
4,330
347,408
2,830
0
0
2,830
400
0
0
400		 2,668
0
0
2,668
400
0
0
400
3,230
0
0
3,230		 3,068
0
0
3,068
67,975
38,340
49,357
155,672		 191,004
155,142
4,330
350,476
433
0
0
433		 10,460
0
0
10,460
68,408
38,340
49,357
156,105		 201,464
155,142
4,330
360,936

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Page 21

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

5 Staff Costs and Suport and Governance Costs

a) Staff costs

a) Staff costs
Staff Costs:
Wages and salaries
Pension Costs (Defined Contribution)
Social security costs		 year ending 28
February 2021
year ending
29 February
2020
£
£
42,088
41,881
555
625
3,495
3,744
46,138
46,250

No employee earned more than £60,000 per anum

The average number of employees, analysed by function, was:

year ending 28 year ending
February 2021 29 February
2020
Management and administraton 3 3

b) Support and governance costs

Support costs, consisting of the office costs of the Council, including staff salaries, are split between charitable activities and governance on the estimated proportion of time spent on each activity as shown below:

Office Costs
Time Estimate
Independent Examiner
Actual
Basis of
Apportionment		 Charitable
Governance
Total
Activities
54,502
2,830
57,332
0
400
400
Year ending 28 February 2021		 Charitable
Governance
Total
Activities
73,857
2,668
76,525
0
400
400
Year ending 29 February 2020
54,502
3,230
57,732		 73,857
3,068
76,925

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Page 22

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

6 Tangible fixed assets

Cost or deemed cost
At 01 March 2020
Additions in year
At 28 February 2021
Depreciation
At 01 March 2020
Charge in year
At 28 February 2021
Net book values
At 28 February 2021
At 01 March 2020		 Tawd Vale HQ Total
Land
Site
Plant &
Motor
Office
Improvements
Equipment
Vehicles
Equipment
£
£
£
£
£
£
200,000
369,909
28,073
5,695
13,216
616,893
0
108,052
0
0
0
108,052
200,000
477,961
28,073
5,695
13,216
724,945
0
162,910
28,073
5,695
13,216
209,894
0
15,094
0
0
0
15,094
0
178,004
28,073
5,695
13,216
224,988
200,000
299,957
0
0
0
499,957
200,000
206,999
0
0
0
406,999

7 Investment Properties

Fair Value
At 01 March 2020
Revaluation
At 28 February 2021		 £
300,000
0
300,000

The Council consider that the fair value of freehold bungalow continues to be £300,000

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Page 23

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

8 Investments

year ending
28 February
2021
£
Market Value at 01 March 2020
79,379
Additions in year
0
Net unrealised investment gains/(losses)
(2,050)
Market Value at 28 February 2021
77,329
Historical Cost at 28 February 2021
55,000
Market value being the agreed value of investments held
9
Stock
year ending
28 February
2021
£
Stock held for resale
1,455
10 Liabilities falling due within one year
year ending
28 February
2021
£
Accruals and Other Creditors
2,117
Deferred Income
4,150
Total Creditors
6,267
Other Debtors and Prepayments
0
Total Liabilities falling due within one year
(6,267)		 year ending
29 February
2020
£
82,590
0
(3,211)
79,379
55,000
year ending
29 February
2020
£
1,610
year ending
29 February
2020
£
3,169
2,230
5,399
0
(5,399)

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Page 24

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

11 Analysis of net assets between funds

Restricted funds:
Tawd Vale Fixed Assets
Tawd Vale Woodland Management
Growth in Deprived Areas
Revaluation reserve
Designated Funds:
County Events
Network Committee
Restart Support to Local Groups following Covid-19
Tawd Vale Site Development Capital Investment
Tawd Vale Activity Equipment and Training
Tawd Vale Strategic Fundraising - Feasibility Study
Unrestricted funds		 Tangible
Investment
Investments
Net current
Total
fixed assets
Properties
assets
£
£
£
£
300,726
300,000
0
0
600,726
0
0
0
5,421
5,421
0
0
0
21,807
21,807
Year ending 28 February 2021
300,726
300,000
0
27,228
627,954
199,231
0
0
0
199,231
499,957
300,000
0
27,228
827,185
0
0
0
28,987
28,987
0
0
0
464
464
0
0
0
100,000
100,000
0
0
0
55,585
55,585
0
0
0
5,666
5,666
0
0
0
10,000
10,000
0
0
0
200,702
200,702
0
0
77,329
228,553
305,882
499,957
300,000
77,329
456,483
1,333,769
Restricted funds:
Tawd Vale Fixed Assets
Tawd Vale Woodland Management
Growth in Deprived Areas
Revaluation reserve
Designated Funds:
County Events
Network Committee
Tawd Vale Site Development Capital Investment
Tawd Vale Activity Equipment and Training
Tawd Vale Strategic Fundraising - PR and Strategic Fundraising Engagement
Tawd Vale Strategic Fundraising - Feasibility Study
County Reserve (Non-Cash Investment)
Unrestricted funds		 Tangible
Investment
Investments
Net current
Total
fixed assets
Properties
assets
£
£
£
£
207,768
300,000
0
0
507,768
0
0
0
5,421
5,421
0
0
0
23,002
23,002
Year ending 29 February 2020
207,768
300,000
0
28,423
536,191
199,231
0
0
0
199,231
406,999
300,000
0
28,423
735,422
0
0
0
35,390
35,390
0
0
0
464
464
0
0
0
73,751
73,751
0
0
0
5,666
5,666
0
0
0
4,762
4,762
0
0
0
44,000
44,000
0
0
26,146
0
26,146
0
0
26,146
164,033
190,179
0
0
53,233
246,868
300,101
406,999
300,000
79,379
439,324
1,225,702

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Page 25

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

11 Analysis of net assets between funds (continued)

The unrestricted funds may be applied for the purposes of the charity at the discretion of the trustees.

The designated funds have been established by the trustees for the purpose of providing defined activities/ projects for the charity. The trustees have the discretion to amend the designation of any part of these funds as circumstances dictate.

The restricted funds reflect either the fixed asset value of the County campsite or the balance of grants/ donations which have been received and which may only be applied for the purpose that they were made.

Purpose of designated funds:

County Events Fund to support events such as Wingdings, Explorer Belt Challenge, World Jamboree participation. Network Committee Fund to support the operation of the Network Committee Restart Support to Local Groups following Covid-19 Fund to provide support to Local Groups suffering hardship due to Covid-19 restrictions on operation Tawd Vale Site Development Capital Investment Fund to support development and maintenance of County Adventure Centre Tawd Vale Activity Equipment and Training Fund for the purchase of Activity Equipment and Instructor Training Tawd Vale Strategic Fundraising - Feasibility Study Fund to cover a study of the County Adventure Centre to establish development plans are feasible.

Purpose of restricted funds:

Tawd Vale Fixed Assets Fixed Asset value of County Adventure Centre and the Investment Property Tawd Vale Woodland Management Fund established from a donation to manage the Woodland at the County Adventure Centre Growth in Deprived Areas Grant received to develop scouting in Deprived Areas

12 The resources expended by the charity include:

year ending year ending
28 February 29 February
2021 2020
£ £
Independent examiner's fee 400 400
Depreciation 15,094 6,939

13 Related party transactions

None of the trustees were paid any remuneration by the charity during the year (2020 none).

Expenses incurred personally by Trustees in the furtherance of their duties were reimbursed by the Charity

Analysis of Expenses Reimbursed:

Travel
Subsistence
Events and Meetings
Equipment and Repairs		 year ending
28 February
2021
year ending
29 February
2020
£
£
54
3,046
0
378
160
1,325
270
1,150
484
5,899

The number of trustees who had expenses reimbursed by or paid for by, the Charity was 5 (2020: 11)

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Page 26

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

14 Fund Movements

Funds at Income Expenditure Unrealised Unrealised Transfers Transfers Funds at
01 March 2020 Investment In Out 28 February 2021
Gains/(losses)
£ £ £ £ £ £ £
Restricted funds:
Tawd Vale Fixed Assets 507,768 0 0 0 108,053 (15,094) 600,727
Tawd Vale Woodland Management 5,421 0 0 0 0 0 5,421
Tawd Vale Strategic Fundraising Appeal 0 48,161 (48,161) 0 0 0 0
Growth in Deprived Areas 23,002 0 (1,196) 0 0 0 21,806
536,191 48,161 (49,357) 0 108,053 (15,094) 627,954
Revaluation reserve 199,231 0 0 0 0 0 199,231
Total Restricted Funds 735,422 48,161 (49,357) 0 108,053 (15,094) 827,185
Designated Funds:
County Events 35,390 34,871 (36,300) 0 0 (4,974) 28,987
Network Committee 464 0 0 0 0 0 464
Restart Support to Local Groups following Covid-19 0 0 0 0 100,000 0 100,000
Tawd Vale Site Development Capital Investment 73,750 0 0 0 89,887 (108,052) 55,585
Tawd Vale Activity Equipment and Training 5,666 0 0 0 0 0 5,666
Tawd Vale Strategic Fundraising - PR and Strategic 4,762 0 0 0 0 (4,762) 0
Fundraising Engagement
Tawd Vale Strategic Fundraising - Feasibility Study 44,000 0 (2,040) 0 0 (31,960) 10,000
County Reserve (Non-Cash Investment) 26,147 0 0 0 0 (26,147) 0
Total Designated Funds 190,179 34,871 (38,340) 0 189,887 (175,895) 200,702
Unrestricted funds 300,101 183,190 (68,408) (2,050) 82,936 (189,887) 305,882
Total Unrestricted Funds 300,101 183,190 (68,408) (2,050) 82,936 (189,887) 305,882
TOTAL FUNDS 1,225,702 266,222 (156,105) (2,050) 380,876 (380,876) 1,333,769
Transfers have been made between funds as follows:

Capitalisation of Site Improvements: £108,053 into Tawd Vale Fixed Assets (Restricted Fund) out of Tawd Vale Site Development Capital Investment (Designated Fund)

Depreciation Costs: £15,094 into Unrestricted Funds out of Tawd Vale Fixed Assets (Restricted Fund) Tawd Vale Development:

£89,887 into Tawd Vale Site Development Capital Investment (Designated Fund) out of Unrestricted Funds

£31,960 into Unrestricted Funds out of Tawd Vale Strategic Fundraising - Feasibility Study (Designated Fund) £4,762 into Unrestricted Funds out of Tawd Vale Strategic Fundraising - PR and Strategic Fundraising

Engagement (Designated Fund)

Covid - 19 Provisions: Unrestricted Funds:

£100,000 into Restart Support to Local Groups following Covid-19 (Designated Fund) out of Unrestricted Funds £4,974 into Unrestricted Funds out of County Events (Designated Fund)

£26,147 into Unrestricted Funds out of County Reserve (Designated Fund)

#SkillsForLife

Page 27

Merseyside County Scout Council

Notes to the accounts for the year ending 28 February 2021

15 Reconciliation of net movements in funds to net cash flow from operating activities

Net movement in funds
Interest and investment income
Unrealised gains/(loss) on investments
Depreciation charge
(Increase)/decrease in stock
Increase in creditors
Net cash used in operating activities		 year ending
28 February
2021
year ending
29 February
2020
£
£
108,067
19,576
(4,972)
(7,987)
2,050
3,212
15,094
6,939
156
(511)
867
1,947
121,262
23,176

16 Related party transactions

There have been no related party transactions in the period that require disclosure in the accounts.

Illustration : Breakdown of net assets

----- Start of picture text -----
Unrestricted Funds £305,882
Available to Spend
Designated Funds £200,702
Site Valuation and Fixed Assets Assigned by Trustees for
£799,958 specific purposes
Restricted Funds £27,228 Only
Available for the purpose
received
----- End of picture text -----

#SkillsForLife

Page 28

Why volunteering at Scouts is

1. It’s good for your skills and your future

84%

of UK adults believe Scouts helps you develop skills useful in later life (YouGov 2020)

71%

of young people in the UK aged 14–18 believe Scouts helps you develop skills useful in later life (YouGov 2020)

Scouts score 18% higher on courage, 15% higher on independence and are 18% more likely to be better problem solvers (Scout Experience Survey 2020)

2. It’s good for your health and happiness

The most common benefits volunteers report are enjoyment (93%) , a sense of personal achievement (90%) and feeling that they make a difference (90%) . (Time Well Spent Survey NCVO 2019)

Scouts spend on average 1.1 more days a week being physically active (Scouts Experience Survey 2020

Over three-quarters of volunteers (77%) agree it improves their mental health and wellbeing. (Time Well Spent Survey NCVO 2019)

People who’ve volunteered in the past year were more satisfied with their lives and rated their overall health as better. (Journal of Happiness Studies 2020)

3. It’s good for your family, friends and community

Researchers found that participants ages 16-24 and 55-74 were especially likely to benefit from volunteering, perhaps because of the opportunity to build social connections. (Journal of Happiness 2020)

Over two-thirds (68%) of volunteers agree it helps them feel less isolated – this is even higher among younger volunteers (77%) for those aged 18–24 and 76% for those aged 25–34). (Time Well Spent Survey NCVO 2019)

Type to enter text

----- Start of picture text -----
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----- End of picture text -----

Merseyside Scouts

Spaces 301, Tea Factory, 82 Wood Street, Liverpool. L1 4DQ Telephone: 0151 707 2671 Email: office@merseysidescouts.com Web: www.merseysidescouts.com

Tawd Vale Adventure Centre

#SkillsForLife Page 16

Lowry Hill Lane, Lathom. L40 5UL Telephone: 01695 302 010 Email: info@tawdvale.org.uk Web: www.tawdvale.org.uk